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所在平台: Udemy |
课程主页: https://www.udemy.com/course/commission-earners-tax/
课程评论：没有评论
### **南非税务：佣金收入者与税务** 本课程面向南非的佣金收入者，重点在于如何处理因佣金收入而产生的税务问题，并详细介绍了税务申报和扣除的相关知识。 curso de certificação irá apresentar os seguintes tópicos: **课程核心内容：** * **佣金收入者身份界定：** 明确何为“佣金收入者”，以及佣金收入在总薪酬中占比超过50%时的税务影响。 * **PAYE 薪酬计算：** 讲解基于支付基础的、需缴纳PAYE（Pay As You Earn）的各类薪酬。 * **税务指令申请：** 指导学员如何申请税务指令（Tax Directive），以优化税务处理。 * **可抵扣的业务费用：** 详细介绍可以作为佣金收入扣除的业务费用类型，这些费用在很多方面与个体经营者或独立承包商的扣除类似。 * **疫情对佣金收入的影响：** 探讨新冠疫情封锁期间佣金收入的减少及其税务影响。 * **佣金所得税计算公式：** 提供计算佣金所得税的详细公式和方法。 * **综合年度应税收入：** 解释如何计算综合年度应税收入。 * **家庭办公室扣除：** 深入讲解家庭办公室的税务扣除，包括在疫情封锁期间的影响，以及对资本利得税（Capital Gains Tax）的潜在影响。 * **填写所得税申报表：** 提供完成所得税申报表的指导。 * **维护损益表：** 强调维护损益表的重要性，以支持税务申报。 * **差旅费用的扣除与记录：** 重点讲解与差旅费用相关的扣除，并强调差旅日志的重要性。 * **关于SARS自动评估的提示：** 提醒学员在接受南非税务局（SARS）的自动评估时应保持谨慎。 **讲师简介：** Ruzel van Jaarsveld 拥有超过23年的财务和簿记经验，在多个行业和企业环境中工作，熟练掌握试算平衡, 薪资, VAT, PAYE申报, 库存控制, 管理账目, 电子报税以及进出口流程。她是一位经验丰富的公司培训师，多年来为企业主和公司财务人员提供全国性的实践财务讲习班。 **课程特色：** * **视频授课** * **可下载的课程材料** * **培训证书** * **SAIT 认证** - 4个可验证的 CPD（持续专业发展）积分。 **税务依据：** *请注意，本课程内容基于南非税务规定。*
****Please note that this course is based on South African Tax****Does 50% or more of your total remuneration consist of commission earned?Did you know that as an employee, you are entitled to claim business expenses against commission income recorded under code 3606, should it be more than 50% of the total remuneration on the IRP5?Not sure what business expenses to claim?In many ways, the deductions for business expenses available to these commission earners are similar to those available to individuals who are sole proprietors or independent contractors.During the course the following Topics are covered:Who is a commission earnerRemuneration subject to PAYE, on the payment basisHow to apply for a tax directiveTypes of expenses claimed as deductionsReduction in commission income due to Covid-19 lockdownsFormulas for Calculating Tax on CommissionAggregated Annual Taxable IncomeTax DirectiveAnnualised Amount of Tax PayableHome office deductions and lockdownHome office deductions and the impact on Capital Gains TaxHow to complete your income tax returnMaintaining an income statementClaims against Travel Costs and the importance of a Travel Log BookCaution in accepting Auto-assessments from SARSAll Included:Vide presented courseDownloadable course materialCertificate of trainingSAIT Accredited - 4 verifiable CPD points------------------About the Presenter:Ruzel van JaarsveldShe has over 23 years financial and bookkeeping experience, working with many industries and corporate environments, with extensive knowledge and practical application of trial balance, payroll, VAT, PAYE returns, Inventory control, Management Accounts, E-filing and Procedures of Importing and Exporting.She is a seasoned appointed facilitator with Biz Facility, and for numerous years has been presenting various national practical financial workshops to business owners and corporate financial staff.
