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所在平台: Udemy |
课程主页: https://www.udemy.com/course/capital-gains-tax-advanced/
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**南非资本利得税进阶课程总结** 本课程深入探讨了南非资本利得税（CGT）的复杂性，强调CGT并非独立税种，而是包含在所得税框架内。课程基于南非《1962年所得税法》第八附则，详细阐述了CGT的运作方式。 **核心议题包括：** * **所得税框架与资本利得税结构：** 解释了CGT在整个所得税体系中的位置。 * **资本性与收入性交易的区分：** 明确了哪些资产处置会产生资本利得。 * **各项规定解读：** 深入分析了第八附则的关键条款。 * **应税资本利得与评估性亏损：** 讲解了如何计算和处理资本利得和亏损。 * **资产的处置与获得：** 探讨了资产交易的细节。 * **亏损限制：** 阐述了资本亏损的限制性规定。 * **变动成本（Base Cost）：** 详解了计算资本利得的变动成本。 * **所得（Proceeds）：** 解释了资产处置所得的构成。 * **主要住所排除（Primary Residence Exclusion）：** 详细说明了主要住所的CGT豁免规定。 * **CGT对所得税计算的影响：** 分析了CGT如何影响个人的整体所得税负担。 **主讲人：** Daniel van Tonder，FinSolve Accounting and Taxation税务部主管，拥有金融会计学士学位，并在审计和企业界积累了丰富经验，目前正在攻读税务学研究生文凭，是注册税务从业者和南非税务学会会员。
****Please note that this course is based on South African Tax****Capital Gains Tax is a complex matter to understand. Capital gains tax (CGT) is not a separate tax but forms part of income tax. A capital gain arises when you dispose of an asset on or after 1 October 2001 for proceeds that exceed its base cost. The relevant legislation is contained in the Eighth Schedule to the Income Tax Act 58 of 1962. Please join us for this very insightful session, whereby we are going to unpack CGT on a more advanced level.Topics Discussed:Income tax frameworkCapital gains tax structureCapital vs. revenueThe eight scheduleTaxable capital gains and assessed lossesDisposal and acquisition of assetsLimitation of lossesBase costProceedsPrimary residence exclusionImpact of CGT on the income tax calculationAbout the presenter:Daniel van TonderDaniel van Tonder is the Head of Taxation at FinSolve Accounting and Taxation - situated in Durbanville Cape Town.He completed his B- Compt degree in Financial Accounting while still busy with his articles at Diemont, Zimmerman & Bolink Auditors in Polokwane.After his articles he entered the private sector to gain valuable experience as a Group Finance Manager and Group Internal Tax Practitioner.He is currently busy with his post graduate diploma in taxation through Unisa.Daniel is a registered tax practitioner and a proud member of the South African Institute of Taxation.
