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所在平台: Udemy |
课程主页: https://www.udemy.com/course/personal-service-providerspsps-course/
课程评论：没有评论
Coursera 个人服务提供者（PSP）课程总结 本课程由拥有超过26年财务和簿记经验的Ruzel van Jaarsveld主讲，深入浅出地讲解了个人服务提供者（PSP）的税务规定。 **课程核心内容：** * **PSP的定义：** 了解什么是个人服务提供者，以及该税收政策的起源和演变，它最初是为了遏制员工辞职后成立公司或信托，并继续为原雇主提供服务的税务规避行为，现已扩展到包括任何形式的PSP。 * **PSP的后果：** 探讨成为PSP可能面临的税务影响和法律后果。 * **如何退出PSP分类：** 学习如何避免或解除PSP的身份，从而在税务上获得更优化的处理。 * **PSP可抵扣的费用：** 详细介绍PSP在税务上可以申报的各项费用，以减轻税负。 * **PSP不可抵扣的费用：** 明确哪些费用不能作为PSP的税前抵扣项，避免不必要的税务风险。 * **从单一股东角度看PSP：** 探讨单一股东在PSP架构下的税务处理，包括员工的费用、应税收入的所得税以及预估税。 * **信托作为PSP的税务处理：** 分析当信托被归类为PSP时，其税务申报和缴纳的特殊规定。 **讲师背景：** Ruzel van Jaarsveld具备丰富的实操经验，精通试算平衡、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。他也是Biz Facility的资深培训师，长期为企业主和公司财务人员提供实用的财务研讨会。 **课程亮点：** 本课程以实践为导向，通过Ruzel丰富的经验，帮助学员清晰理解PSP的税务政策，掌握合规的申报技巧，并学习如何优化税务结构。无论是企业主还是财务专业人士，都能从中受益。
The taxation of personal service providers (PSP) was introduced largely to curtail tax schemes in which an employee would resign from employment and subsequently, form a company or a trust (personal service provider) and thereafter offer the same services to the former employer.The taxation of PSP has been extended beyond this scenario and includes any PSP whether or not the services are rendered to former employers.Topics Discussed:Definition of a personal service providerOutcome of being a personal service providerHow to exit from a PSP classificationDeductions available to a personal service providerDeductions NOT available to a personal service providerFrom the single shareholder perspectiveEmployees' tax on a feeIncome Tax on taxable incomeProvisional TaxTrusts classified as a personal service providerThe 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.
