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所在平台: Udemy |
课程主页: https://www.udemy.com/course/vat-back-to-basics/
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**南非增值税 (VAT) 基础课程总结** 本课程专为税务专业人士设计，旨在帮助学员建立对南非增值税 (VAT) 基本概念的理解，从而能够更好地应对复杂的税务计算。课程采取实践而非理论为主导的方式，从简单的环节入手，为后续学习打下坚实基础。 **核心内容涵盖：** * **基础定义与注册：** 输出税、输入税、供应商类别、注册、拒绝注册、取消注册以及供应商的责任、时间和供应价值规则。 * **供应的价值与特殊情况：** 一般规则、租赁协议、分期信贷协议、固定资产、公开市场价值、零税率（出口货物、二手商品、企业整体转让）以及燃油费、服务等。 * **豁免供应：** 金融服务、住宅物业、教育服务、陆路及铁路运输等。 * **输入税：** 输入税的计算、分摊（第 17(1) 条）、禁止的输入税抵扣（第 17(2) 条）、双重输入计算。 * **VAT 缴付计算：** 根据第 16(3) 条进行的 VAT 缴付计算，以及会计基础。 * **推定供应：** 详细讲解第 8 条各项条款下的推定供应，包括： * 已停止成为供应商的推定供应 (8(2)) * 企业整体转让的推定供应 (8(7)) * 保险索赔的推定供应 (8(8)) * 非供应 (8(14)) * 部分用于应税供应的商品或服务供应 (8(16)) * **票据与违约：** 税务发票、贷记通知单、借记通知单、坏账（第 22 条）、VAT 迟缴及退款利息。 * **其他重要主题：** VAT 与小型企业、VAT 与关联方。 **课程特色：** * 视频授课 * 可下载的课程材料 * 培训证书 * 可选的评估 * 获得 4 个可验证 CPD 学分 (SAIT 认证) 本课程将帮助税务专业人士从零开始，建立起扎实的南非 VAT 知识体系。
*This course relates to South African Taxes only*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 to this session is practical rather than theoretical.Topics Discussed:Definitions: Output tax and Input taxRegistrationCategory of vendorRefusal to registerCancellation of registrationOnus on the vendorLiability of vendorTime and value of supplyGeneral ruleRental agreementInstalment credit agreementFixed propertyOpen Market ValueZero-RatingExport of goodsExport of secondhand goodsSupply of a going concernFuel levyServicesExempt SuppliesFinancial servicesResidential accommodation in a dwellingEducation servicesTransport by road or railOtherInput TaxApportionment of input deductions - section 17 (1)Prohibited input deductions - section 17 (2)Double inputsCalculation of VAT payable - section 16 (3)Accounting basisDeemed SuppliesFringe Benefits - section 18 (3)Person ceasing to be a vendor - section 8 (2)Disposal of going concern - section 8 (7)Insurance claims - section 8 (8)Non-Supplies - section 8 (14)Supply of goods or services used partly for making taxable supplies - section 8 (16)Tax invoices, credit notes, debit notesIrrecoverable debts - section 22Late payments of VAT and interest on refundsVAT and micro businessesVAT and connected personsAll Included:Video presented courseDownloadable course materialCertificate of trainingAssessment (optional)SAIT Accredited - 4 Verifiable CPD Points
