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所在平台: Udemy |
课程主页: https://www.udemy.com/course/passive-income-exemptions-deductions-tax/
课程评论:没有评论
**课程名称:** 被动收入、免税额、扣除项与税务 (基于南非税务) **课程概述:** 本课程专为税务专业人士设计,旨在弥合税务理论与实际税务计算之间的鸿沟。课程采取实用而非理论的方法,通过简单的实际应用,帮助学习者逐步掌握税务计算的复杂性。 **讨论主题:** * **总收入 (Gross Income):** * 总额 (Total Amount) * 现金或以其他形式 (In cash or otherwise) * 收到或应收 (Received by or accrued to) * **住所 (Residence):** * 住所 (Residence) * 根据第9条的来源 (Source in terms of section 9) * **被动收入免税额 (Passive income exemptions):** * 非居民利息免税额 (Non-resident's interest exemption) * 自然人利息免税额 (Natural person's interest exemption) * 南非股息 - 第10(1)(k)(i)条 (South African dividends - section 10 (1)(k)(i)) * 作为年金支付的股息和利息 (Dividends and interest paid as an annuity) * 支付给非居民的特许权使用费 (Royalties paid to non-residents) * 购买的年金 (Purchased annuities) * 外国股息 (Foreign dividends) * **扣除项 (Deductions)** **课程形式:** * 视频授课 * 可下载的课程资料 * 培训证书 * 可选评估 * SAIT 认证 - 4 个可验证的CPD学分 **讲师介绍:** Ruzel van Jaarsveld 拥有超过26年的财务和会计经验,曾在多个行业和企业环境中工作,对试算平衡表、薪资、增值税、PAYE申报、库存控制、管理会计、电子报税以及进出口流程有广泛的知识和实践经验。 Ruzel 也是 Biz Facility 任命的资深培训师,多年来为企业主和公司财务人员举办了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 is practical rather than theoretical.Topics Discussed:Gross IncomeTotal AmountIn cash or otherwiseReceived by or accrued toCapitalResidenceSourceSource in terms of section 9Passive income exemptionsNon-resident's interest exemptionNatural person's interest exemptionSouth African dividends - section 10 (1)(k)(i)Dividends and interest paid as an annuityRoyalties paid to non-residentsPurchased annuitiesForeign dividendsDeductionsAll Included:Video presented courseDownloadable course materialCertificate of trainingAssessment (optional)SAIT Accredited - 4 Verifiable CPD PointsAbout the Presenter:Ruzel van JaarsveldRuzel has over 26 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.Ruzel 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.