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所在平台: Udemy |
课程主页: https://www.udemy.com/course/business-deductions-stock-tax-course/
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课程名称：商业扣除、股票与税务课程 课程概述：作为一名税务专业人士，学员往往面临大量复杂的税务理论，并且难以理解这些理论如何与最终的税务计算目标相结合。本课程旨在建立一个简单应用的基础，以便在后续阶段逐步学习更复杂的税务内容。课程采用实践而非理论的方式进行讲解。 讨论主题包括： - 一般扣除 - 贸易 - 税务与会计的区别 - 支出与损失 - 发生的时间：评估年度内 - 收入生产相关支出 - 非资本性质支出 - 具体扣除项 - 双重扣除（第23条B节） - 增值税（第23条C节） - 法律费用 - 业绩限制支付 - 专利、版权、设计及商标的注册 - 专利、版权和设计的收购 - 研发支出 - 坏账与疑难债务 - 雇主对养老金、 provident 和福利基金的贡献 - 对公益组织的捐赠 - 向退休员工支付的年金 - 不允许在应纳税所得额计算中扣除的项目 - 私人和家庭支出（第23条(a)和(b)节） - 投保损失（第23条(c)节） - 税款、罚款及税务利息（第23条(d)节） - 准备金（第23条(e)节） - 产生免税收入的支出（第23条(f)节） - 非贸易支出（第23条(g)节） - 业绩限制支付（第23条(l)节） - 与就业相关支出（第23条(m)节） - 罚款和腐败行为（第23条(n)节） - 预付支出（第23条H节） - 交易库存（第22条） - 结存库存与开盘库存 - 第22条的成本 - 无偿获取的存货 - 短于一个评估年度的期间 - 私人和家庭消费 课程内容包括：视频课程、可下载的课程材料、培训证书、可选的评估，且获得SAIT认证，提供4个可验证的继续专业发展（CPD）学分。
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:The General deductionTradeTax VS AccountingExpenditure and lossActually incurredDuring the year of assessmentIn the production of incomeNot of a capital natureSpecific deductionsDouble deductions - section 23BVAT - section 23CLegal ExpensesRestraint of trade paymentsRegistration of patents, copyrights, designs and trademarksAcquisition of patents, copyrights and designsResearch and Development expenditureBad DebtsDoubtful DebtsEmployer Contributions: Pension, provident and benefit fundsDonations to public benefit organizationsAnnuities paid to former employees on retirementDeductions specifically not allowed in determination of taxable incomePrivate and domestic expenditure - Sections 23 (a) and (b)Insured losses - Section 23 (c)Tax, penalties and interest on tax - Section 23 (d)Provisions - Section 23 (e)Expenses to produce exempt income - Section 23 (f)Non-trade expenditure - Section 23 (g)Restraint of trade payments - Section 23 (l)Expenditure relating to employment - Section 23 (m)Fines and corrupt activities - Section 23 (n)Prepaid expenditure - Section 23HTrading StockSection 22Closing StockOpening StockCost for the purposes of section 22Stock acquired for no considerationPeriods shorter than a year of assessmentPrivate and domestic consumptionAll Included:Video presented courseDownloadable course materialCertificate of trainingAssessment (optional)SAIT Accredited - 4 Verifiable CPD Points
