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所在平台: Udemy |
课程主页: https://www.udemy.com/course/vat-output-tax-for-everyday-users-south-africa/
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**课程名称:** 增值税：普通用户的销项税（南非） **课程概述:** 本课程旨在使用户了解南非增值税（VAT）的基本概念，特别是销项税。销项税是供应商在销售商品或服务时向顾客收取的增值税。 **课程内容概要:** * **什么是销项税:** 供应商销售应税商品或服务时，向南非税务局（SARS）申报并缴纳的增值税。 * **销项税的重要性:** * 判断个人或企业是否需要注册为增值税供应商。 * 销项税仅适用于应税供应，不包括免税供应。 * 应税供应包括所有需缴纳增值税的供应，包括零税率供应。 * **课程目标:** * 熟练掌握销项税及增值税的征收。 * 了解何时需要注册增值税。 * 理解不同的纳税期间。 * 掌握相关的单据要求。 * 区分零税率、免税和推定供应。 * 学会填写增值税申报表的销项税部分。 **学习理念:** **大胆设想，从小开始，快速学习！**
Welcome to the world of Value Added Tax (i.e. VAT) in South AfricaWHAT IS OUTPUT TAX?Output tax is essentially VAT charged by a vendor on the supply of goods or services. In short, it is VAT charged on sales.But what is the relevance of this?· A vendor is required to account for output tax to the South African Revenue Service (i.e. SARS) on the supply of taxable goods or services to any other person. It is therefore essential to determine whether a person's activities require such person to register as a VAT vendor.· Output tax is payable on taxable supplies only. Exempt supplies will not have any output tax implications.· Taxable supplies are all supplies that are subject to VAT, including supplies subject to VAT at zero percent.WHY THIS COURSE?In this course we deal with the basic VAT principles applicable to organisations in general.After completion of this course you should:1. Have a working knowledge of Output Tax and the charging of VAT.2. Know when to register for VAT.3. Understand the different tax periods.4. Know the various documentary requirements.5. Understand the difference between zero rated, exempt and deemed supplies.6. Know how to complete the output tax section of the VAT return.MAKE A CHANGE!Think Big, Start Small and Learn Fast
