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所在平台: Udemy |
课程主页: https://www.udemy.com/course/vat-value-added-tax-for-uae/
课程评论：没有评论
**课程总结：阿联酋增值税 (VAT)** 本课程全面介绍了阿联酋于2018年1月1日生效的增值税（VAT）制度。标准VAT税率为5%，并为特定商品提供零税率。 **课程内容涵盖：** 1. **VAT概述：** 了解增值税的基本概念及其在迪拜的引入。 2. **注册：** 掌握VAT注册要求、阈值（收入375,000迪拉姆）、自愿注册选项（收入187,500迪拉姆以上）以及VAT集团的设立。 3. **供应地点：** 确定商品和服务的VAT供应地点规则。 4. **供应日期：** 了解VAT相关供应日期的确定。 5. **估值：** 学习如何确定应税供应的价值，包括折扣和进口。 6. **进项税：** 探讨收回进项VAT的权利，包括因随后转售而发生的进口VAT。 7. **资本资产计划：** 了解与资本资产相关的VAT处理。 8. **进口与逆向征收：** 学习进口和GCC其他VAT实施国家之间的转移的VAT处理，特别是逆向征收机制。 9. **免税和零税率供应：** 识别免税、零税率供应以及服务在供应地应税的规则。 10. **出口：** 了解出口相关的VAT规定。 11. **对指定区域的影响：** 分析VAT对特定自由贸易区的影响。 12. **记录：** 掌握VAT相关的记录保存要求。 13. **VAT申报和缴税：** 学习如何提交VAT申报并缴纳VAT。 14. **违规和处罚：** 了解违反VAT法规可能面临的处罚。 本课程还包括对增值税发票要求、外汇处理、信用票据、坏账、退税以及非居民企业和消费者的VAT收回等关键方面的讨论。该课程旨在帮助学员理解和遵守阿联酋的VAT法律。
The United Arab Emirates published its Value Added Tax decree law on 27th August 2017, paving the way for the introduction of the indirect tax on 1st January 2018. The standard VAT rate will be 5%, with a nil rate for certain goods.Some UAE VAT law:The key elements of the new law cover:5% on taxable supplies and importsVAT registration requirement threshold (Dh 375,000) and calculations, including voluntary registration option (if revenue above Dh 187,500)Setting up VAT groupsDetermining the date of supply for VAT purposesPlace of supply of goods and services rulesVAT nil-rating on the supply of goods and services within other GCC states which have implemented VATExemptions on supply of service rules i.e. taxable where suppliedRole and impact of tax agentsDetermining the value of taxable supplies, discounts and importsMixed supply rulesSupplies subject to zero ratingReverse charge rules, including imports and movements from other GCC VAT implementing rules - more details to be provided in Executive RegulationThe right to recover input VAT, including import VAT incurred on goods subsequently moved to UAE (onward supply relief)Credit notes and bad debtsVAT invoice requirements, FX treatment and requirements for date of issuanceTax credits, carry forwards and when refunds may be madeVAT recovery for non-resident businesses and consumersPenaltiesThis course covers:1. Overview of VAT2. Registration3. Place of Supply4. Date of Supply5. Valuation6. Input Tax7. Capital Asset Scheme8. Import and taxability under Reverse Charge9. Exempt and zero-rated Supply10. Export11. Impact on Designated Zones12. Records13. VAT Returns and Payment of VAT14. Offences and Penalties
