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所在平台: Udemy |
课程主页: https://www.udemy.com/course/capital-gains-tax-for-companies/
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**课程名称：** 公司资本利得税（南非税务） **课程概述：** 本课程深入探讨南非公司资本利得税（CGT）的相关知识。南非实施CGT旨在纠正因缺乏CGT而产生的经济扭曲，例如纳税人将应税收入转化为免税资本利得。这种行为侵蚀了企业和个人所得税基础，影响了税收系统的效率和公平性。CGT是收入税体系的重要组成部分，有助于维护个人和企业所得税基础的完整性，并提高纳税人的遵从意愿。 对于公司而言，其实现的资本利得按正常企业所得税税率征税，但计入应税收入的部分为80%。因此，在2023年3月31日之前的纳税年度，公司的有效资本利得税率为22.4%；在2023年3月31日或之后的纳税年度，有效税率为21.6%。 本课程将详细讲解公司CGT的关键原则。 **主要讨论内容：** * 公司所得税框架 * 公司资本利得税结构 * 资本利得税目的下的资产定义 * 资产处置的资本利得税影响 * 推定处置的资本利得税影响 * 资产的成本基础 * 资产的收益 * 出售股份的资本利得税后果 * 出售企业的资本利得税后果 **课程包含：** * 讲师问答环节 * 可下载的课程资料 * 培训证书 * 可选的评估 * 南非税务学会（SAIT）认证：4个可验证的CPD学分
****Please note that this course is based on South African Tax****The absence of a CGT creates many distortions in the economy, by encouraging taxpayers to convert otherwise taxable income into tax-free capital gains. The South African Revenue Service has observed that sophisticated taxpayers have engaged in these conversion transactions, thereby eroding the corporate and individual income tax bases. This erosion reduces the efficiency and equity of the overall tax system. A CGT is, therefore, a critical element of any income tax system as it protects the integrity of the personal and corporate income tax bases and can materially assist in improving tax morality.While gains realised by companies are taxed at the normal CIT rate, only 80% of gains are included in taxable income, making the effective capital gain tax rate for companies 22.4% (for tax years ending before 31 March 2023) and 21.6% for tax years ending on or after 31 March 2023.Join us for this very informative session, during which the key principles relating to Capital Gains Tax for companies, will be discussed.Topics Discussed:Income Tax Framework - CompaniesCapital Gains Tax Structure - CompaniesDefinition of an asset for Capital Gains Tax purposesCapital Gains Tax implications - On disposal of an assetCapital Gains Tax implications - On a deemed disposalBase CostProceedsCapital Gains Tax consequences - On the sale of shareCapital Gains Tax consequences - On the sale of a businessAll Included:Q & A with the presenterDownloadable course materialCertificate of trainingOptional assessmentSAIT Accredited: 4 Verifiable CPD Points
