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所在平台: Udemy |
课程主页: https://www.udemy.com/course/vat-on-municipalities/
课程评论：没有评论
课程名称：市政服务增值税 (VAT on Municipalities) **课程概述：** 本课程基于南非税务法规，旨在为需要就增值税（VAT）进行申报的市政当局提供的服务，提供相关的指导和清晰的说明。自2006年7月1日起，市政当局在税收处理上被尽可能视为普通的增值税纳税人，因此，适用于其业务的普遍增值税规则与《VAT 404 - 纳税人指南》中的规定一致。 **课程内容：** * **第一章：引言** * 涵盖了本课程的研究范围。 * **第二章：定义与概念** * 会计基础、供应的时间和价值、企业、承办业务、非业务活动、注册。 * 详细解释市政当局、市政实体、市政费率、供应、应税供应、免税供应、销项税、进项税、调整、补助金以及市政标准会计科目表。 * **第三章：代理与委托** * 代理的法律原则、增值税发票、贷项通知单和借项通知单。 * 阐述代理原则在以下情况下的应用：委托人、代理人、以及委托人和代理人均为纳税人。 * **第四章：供应类型** * 应税供应（标准税率供应、零税率供应、单一商品/服务统一收费）。 * 免税供应、其他非应税供应和收款。 * 因补助金产生的推定供应，包括对市政当局的补助金和市政当局的补助金。 * 市政标准会计科目表的概述。 * **第五章：进项税** * 直接分配与分配方法，以及会计基础。 * 进项税的否定情况，包括招待费和汽车。 * **第六章：调整** * 对资本商品或服务的使用情况发生变化时的调整： * 从全部或部分应税用途转变为全部非应税用途。 * 从非应税用途转变为应税用途。 * 应税使用程度的变化。 * **第七章：杂项** * 涉及都市警察、职能分配、代理服务和无资金授权。 * 代表受赠人向供应商付款、市政实体、水务委员会。 * 外国捐赠项目、综合快速公共交通网络。 * 税务咨询和裁决。 **课程特色：** * 视频授课。 * 提供可下载的课程材料。 * 颁发培训证书。 * 获得SAIT认证，可获得9个可验证的CPD（持续专业发展）积分。 **讲师介绍：** Ruzel van Jaarsveld 具备超过23年的财务和簿记经验，涉及众多行业和企业环境，在试算平衡、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程序等方面拥有丰富的知识和实践经验。她是Biz Facility的受聘培训师，多年来为企业主和企业财务人员举办了多种全国性实务财务研讨会。
****Please note that this course is based on South African Tax****The purpose of this course is to provide guidance and clarity on the VAT treatment of supplies made by municipalities that are registered as VAT vendors. As municipalities are treated, as far as possible, as ordinary VAT vendors with effect from 1 July 2006, the general VAT rules as set out in the VAT 404 - Guide for Vendors are applicable.Content Discussed:Chapter 1 IntroductionScope of topics coveredChapter 2 Definitions and conceptsAccounting basisTime and value of supplyEnterpriseCarrying on an enterpriseNon-enterprise activitiesRegistrationMunicipalityMunicipal EntityMunicipal RateSupplyTaxable supplyExempt supplyOutput TaxInput TaxAdjustmentsGrantMunicipal Standard Chart of AccountsChapter 3 Agent vs. principalLegal principles of agencyTax invoices, credit notes and debit notesApplication of agency principlesPrincipalAgent 13Both principal and agentChapter 4 Types of suppliesTaxable suppliesStandard-rated suppliesZero-rated suppliesFlat rate charge for single supply of goods and/or servicesExempt suppliesOther non-taxable supplies and receiptsDeemed supplies arising from grantsIntroductionGrants to municipalitiesGrants made by municipalitiesOverview of the Municipal Standard Chart of AccountsChapter 5 Input taxDirect attribution vs. apportionmentDirect attributionApportionment methodologyAccounting basisDenial of input taxEntertainmentMotor carsChapter 6 AdjustmentsChange in use from wholly or partially taxable purpose to wholly non-taxable purposeChange in use from non-taxable purposes to taxable purposesChange in extent of taxable use of capital goods or servicesChapter 7 Miscellaneous mattersMetro PoliceAssignment of functions, agency services and unfunded mandatesPayments to suppliers on behalf of granteesMunicipal entitiesWater BoardsForeign donor funded projectsIntegrated Rapid Public Transport NetworkRulingsAll Included:Video presented courseDownloadable course materialCertificate of trainingSAIT Accredited - 9 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.
