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所在平台: Udemy |
课程主页: https://www.udemy.com/course/assessed-losses-self-study-course/
课程评论：没有评论
Coursera 评估亏损自学课程： 本课程专为税务专业人士设计，旨在帮助学员从实际应用的角度理解税收理论，并为更复杂的税务知识打下基础。课程强调实践操作，而非纯粹的理论讲解。 **课程主要内容：** * **利用结转的评估亏损：** 学习如何运用前期的评估亏损。 * **“贸易”的定义：** 明确“贸易”的概念在税务中的意义。 * **贸易要求：** 了解开展贸易活动需要满足的条件。 * **贸易的开始：** 探讨贸易何时被视为开始。 * **当期亏损的抵扣：** 学习如何将当期发生的亏损进行抵扣。 * **一般情况：** 涉及普遍适用的税务原则。 * **事实和情况测试：** 通过具体案例分析，理解事实和情况在税务评估中的作用。 * **“十年六载”规则：** 掌握这一特殊的评估亏损使用规则。 * **波动性应税收入：** 学习如何处理应税收入的波动。 * **决策树（经修改）：** 运用南非税务局（SARS）提供的决策树工具，辅助进行税务评估。 **课程包含：** * 视频授课 * 可下载的课程材料 * 培训证书 * 可选的考核 * SAIT 认证，可获得 4 个可验证的 CPD 学分 **主讲人介绍：** Ruzel van Jaarseveld 拥有超过 26 年的财务管理和簿记经验，在多个行业和企业环境中积累了丰富的实践经验。她擅长试算平衡表的准备与管理、工资处理、增值税（VAT）和工资税（PAYE）申报、库存控制、管理账目的编制，精通电子报税系统，并对进出口流程有深入了解。Ruzel 也是一位经验丰富的培训师，曾为企业主和公司财务人员举办过全国性的实践财务研讨会。
As a tax professional, learners are immediately confronted with large volumes of detailed tax theory, and struggle to understand how the theory fits into the end goal of preparing tax computations.This course has been designed to develop a foundation of simple application upon which the complexities of taxation can be built at a later stage. The approach is practical rather than theoretical.Topics Discussed:Utilizing an assessed loss brought forwardDefinition of tradeThe trade requirementCommencement of tradeSet-off of losses in the current yearGeneralFacts and circumstances testThe six-out-of-ten-year-ruleFluctuating taxable incomeDecision tree - produced by SARS - with minor modificationsAll Included:Video presented courseDownloadable course materialCertificate of trainingAssessment (optional)SAIT Accredited - 4 Verifiable CPD Points____________________________About the Presenter:Ruzel van JaarseveldRuzel brings more than 26 years of extensive experience in financial management and bookkeeping, having worked across a diverse range of industries and corporate environments. Her expertise encompasses a broad array of skills, including the preparation and management of trial balances, payroll processing, VAT and PAYE returns, inventory control, and the compilation of detailed management accounts. Additionally, she is well-versed in E-filing systems and possesses a thorough understanding of the procedures involved in importing and exporting, making her a highly versatile and knowledgeable professional in her field.Ruzel has over 26 years financial and bookkeeping experience, working with many industries and corporate environments, with extensive knowledge and practical application of trial balance, payroll, VAT, PAYE returns, Inventory control, Management Accounts, E-filing and Procedures of Importing and Exporting.Ruzel is a seasoned appointed facilitator with Biz Facility, and for numerous years has been presenting various national practical financial workshops to business owners and corporate financial staff.
