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所在平台: Udemy |
课程主页: https://www.udemy.com/course/capital-allowances-and-recoupments-course/
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**课程名称：** 资本津贴与收回课程 (Capital Allowances and Recoupments Course) **课程概述：** 本课程基于南非税法，旨在帮助税务专业人士理解复杂的税收理论如何应用于实际的税务计算。本课程侧重于实际应用，以建立基础，为后续学习更复杂的税务知识打下基础。 **主要讨论主题：** * **维修费用 (Repairs - section 11 (d))** * **磨损津贴 (Wear and tear allowance - section 11 (e))** * **解释说明第47号和具有约束力的一般性裁定第7号 (Interpretation note No 47 & Binding general ruling No 7)** * **永久性结构和工程 (Structures and works of a permanent nature)** * **特别折旧津贴 (Special depreciation allowance)** * **三年期冲销 (Three year write-off)** * **四年期冲销 (Four year write-off)** * **五年期冲销 (Five year write-off)** * **小型企业公司 (Small Business Corporations)** * **建筑津贴 (Building allowances)** * **建筑年度津贴 - 工业/工厂建筑 (Building annual allowance - industrial / factory buildings)** * **商业建筑 (Commercial buildings)** * **城市发展区 (UDZ) 津贴 (Urban development zone (UDZ) allowance)** * **特定住宅单位的扣除 (Deduction in respect of certain residential units)** * **贷款账户上低成本住宅单位的销售扣除 (Deduction in respect of sale of low-cost residential units on loan account)** * **资产的处置 (Disposal of allowance assets)** * **资产处置的津贴 (Allowances in respect of disposal of assets - section 11 (o))** * **一般收回规定 - 第8(4)(a)条 (General recoupment provision - section 8 (4)(a))** * **建筑津贴收回的延迟 - 第13(3)条 (Deferral of recoupment of building allowances - section 13 (3))** **课程包含内容：** * 视频授课 * 可下载的课程资料 * 培训证书 * SAIT 认证 - 4个可验证的CPD学分 **讲师介绍：** Ruzel van Jaarsveld 拥有超过26年的财务和簿记经验，曾在多个行业和企业担任职务，在试算表、工资单、增值税、PAYE申报、库存控制、管理会计、电子报税以及进出口程序等方面拥有深入的知识和实践经验。Ruzel是Biz Facility的资深认证培训师，多年来一直为企业主、经理和企业财务员工举办全国性的实践财务研讨会。
*Please note that this course is based on South African Tax*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 to this course is practical rather than theoretical.Topics Discussed:Repairs - section 11 (d)Wear and tear allowance - section 11 (e)Interpretation note No 47 & Binding general ruling No 7Structures and works of a permanent natureSpecial depreciation allowanceThree year write-offFour year write-offFive year write-offSmall Business CorporationsBuilding allowancesBuilding annual allowance - industrial / factory buildingsCommercial buildingsUrban development zone (UDZ) allowanceDeduction in respect of certain residential unitsDeduction in respect of sale of low-cost residential units on loan accountDisposal of allowance assetsAllowances in respect of disposal of assets - section 11 (o)General recoupment provision - section 8 (4)(a)Deferral of recoupment of building allowances - section 13 (3)All Included:Video presented courseDownloadable course materialCertificate of trainingSAIT Accredited - 4 verifiable CPD pointsAbout the Presenter:Ruzel van JaarsveldThe presenter has more than 26 years of experience in finance and bookkeeping, having worked in various industries and corporate settings. She possesses in-depth knowledge and hands-on experience in areas such as trial balance, payroll, VAT, PAYE returns, inventory control, management accounts, e-filing, and procedures for 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, managers and corporate financial staff.
