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所在平台: Udemy |
课程主页: https://www.udemy.com/course/capital-gains-tax-for-beginners/
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课程名称：初学者资本利得税 概述：本课程基于南非税制，旨在介绍资本利得税的基本概念。资本利得税是一种针对资产购入价格与出售价格之间差额的税收。南非的资本利得税规定相对复杂，包括多种纳税的包含项和排除项，以及在不同交易和法律实体形态下应用的不同税率。本课程面向希望深入了解该主题的初学者。 讨论内容： - 收入税框架 - 资本利得税结构 - 净资本利得或损失 - 年度排除额 - 评估资本损失 - 汇总资本利得/（损失） - 如何计算资产处置时的资本利得： - 收益 - 基础成本 - 2001年10月1日之前的基础成本 - 2001年10月1日之后的基础成本 - 第26与第27段相关的基础成本 - 特定排除项 - 主要住宅 - 损失的排除与限制 讲师介绍：丹尼尔·范·顿德（Daniel van Tonder）是位于开普敦杜尔班维尔的FinSolve会计与税务公司的税务负责人。他在波洛克瓦内的Diemont, Zimmerman & Bolink审计公司完成了财务会计的B-Compt学位，并在完成实习后进入私营部门，担任集团财务经理和集团内部税务从业者。目前，他正在南非大学攻读税务研究生文凭。丹尼尔是一名注册税务从业者，同时也是南非税务协会的骄傲成员。 本课程适合希望了解南非资本利得税的初学者，能够帮助学员建立起理论基础，并了解实际操作中的各项细节。
****Please note that this course is based on South African Tax****Capital gains tax is a tax on the difference between the price an asset was purchased for and the amount for which it was sold. If only it was so simple. In South Africa, there are various different capital gains tax inclusions and exclusions as well as different tax rates to be applied on different transactions and legal entity formations. This session is aimed at introducing Capital Gains Tax on an entry level to learners who wish to gain knowledge on the subject.Content discussed:Income tax frameworkCapital gains tax structureNet capital gain or lossesAnnual exclusionAssessed Capital losses.Aggregate capital gain / (loss)Calculating capital gains on disposal of as asset:ProceedsBase costBase cost before 01-10-2001Base cost after 01-10-2001Base costs paragraph 26 & 27Specific exclusionsPrimary residenceExclusions and limitations of losses--------------------About 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.
