谁可以退消费税的标准。。。

记忆消失

从税务局的网站上弄来的，想知道更多细节的可以去那看看。。。
4.1 To be eligible for a GST refund under this scheme, you must satisfy all the following criteria:
(a) You are not a Singapore citizen nor a Singapore permanent resident;
(b) You are 16 years of age or above at the time of purchase;
(c) You have not been in Singapore for more than 365 days in the last 24 months before the date of your purchase;
(d) You have not, at any time in the last 6 months before the date of purchase, exercised employment in Singapore; and
(e) You are not a member of the cabin or flight crew of the aircraft on which you are departing out of Singapore.
4.2  If you are entering or staying in Singapore on a student pass, you are entitled to obtain GST refund under this scheme provided that you:
(a) purchase the goods in the last 4 months before the expiry date of your student pass;
(b) bring the goods out of Singapore within 2 months from the date of your purchase;
(c) intend to depart from Singapore and remain outside Singapore for a minimum period of 12 months; and
(d) satisfy all the criteria stated in the above paragraph 4.1.