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税制改革概论及概要

在南非税收是非常重要的，因为它促进了国家的经济增长。税收影响所有的人，所有的私人和公共机构赚取或花钱的方式。

南非为了维持经济，分配利润的税收通过对公司二税（STC）进行收取，而南非不同于其他国家造成的股息税的正式责任是在公司层面，而不是股东。这项改革在以下两个主要阶段中起到了作用：

第一阶段是从2001年10月1日将STC比率从12.5 %降低到10%，加上拓宽税率基础。

第二阶段，需要对STC实际转化为对股东的股息税，它的实施是对国际税收协定的修订，限制股息税至0%。预期阶段将于2009年完成。

企业纳税人的好处
企业纳税人已得到了公平的税收减免，旨在鼓励进一步的经济增长和刺激就业。还有一系列的其他措施，特别是对小型企业来说，降低合规成本，为经济增长的重要部门创造进一步增长的空间：

Introduction And Overview Of Tax Reform 

In South Africa taxation is of great importance as it does promote the economic growth of the country. Taxation affects all individuals, all private and public institutions that earn or spend money in any way.

For South Africa to sustain economy, the taxation of distributed profits is achieved through the Secondary Tax on Companies (STC) and South Africa differ from other countries cause the formal liability for the dividend tax is at the company level as opposed to the shareholder. The reforms take effect in two main phases with advantages as outlined below:

The first phase is were rate of STC was reduced from 12,5% to 10% with effect from 1.October.2001, coupled with a broadening of the tax base.

Phase two, entails the actual conversion of the STC into a dividend tax on shareholders and its implementation is contingent on the revision of international tax treaties that limit withholding tax on dividends to 0%. The anticipation was the phase will be completed by 2009.

企业纳税人的好处——Benefits to Corporate Taxpayers

Corporate taxpayer have received fair share of tax relief aimed at encouraging further economic growth and fuelling employment. And a host of other measures have also been introduced - especially for small businesses to reduce the cost of compliance and create the space for further growth in this important sector of the economy, for example:

The concept of a small business corporation (SBCs) was introduced in 2000 allowing smaller businesses to enjoy additional tax relief. I mean in 2005/6 SBCs with turnover under R35 000 pay no tax and only pay 10% tax if they have turnover up to R 250 000.

Accelerated depreciation which was introduced for small business corporations with a 100% write-off for manufacturing assets and a 50:30:20 for other assets to encourage investment in these assets.

Businesses with a turnover of R1M annually may now file VAT returns every four months instead of every two months like before.

Introduction of small business helpdesks to assist this sector of the market and will deploying community tax helpers

Neutrality: Applying open door approach, if taxpayer is not happy about the outcome of the case is been giving opportunity to take his or her case to court, for example , the case NO 10746 of Charles Smith Super, in the special income tax court held in Durban. Taxpayer felt that he was been deprived his right of fringe benefits and take the matter to court where it was neutrality was applied with out anyone taking side.

Simplicity: The systems are aligned in such a way that the process become simpler and user friendly and saving time, for example本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。