{"id":1048,"date":"2021-03-05T12:52:09","date_gmt":"2021-03-05T10:52:09","guid":{"rendered":"http:\/\/lai.co.za\/?p=1048"},"modified":"2022-01-28T07:28:28","modified_gmt":"2022-01-28T05:28:28","slug":"2021-2022-%e5%8d%97%e9%9d%9e%e6%94%bf%e5%ba%9c%e5%b9%b4%e5%ba%a6%e9%a0%90%e7%ae%97%ef%bc%9a%e7%96%ab%e6%83%85%e9%81%8e%e5%be%8c%e7%9a%84%e5%8d%97%e9%9d%9e%ef%bc%8c%e5%8a%a0%e5%bc%ba%e6%9f%a5","status":"publish","type":"post","link":"https:\/\/lai.co.za\/?p=1048","title":{"rendered":"2021 &#8211; 2022 \u5357\u975e\u653f\u5e9c\u5e74\u5ea6\u9810\u7b97\uff1a\u75ab\u60c5\u904e\u5f8c\u7684\u5357\u975e\uff0c\u52a0\u5f3a\u67e5\u7a05\uff01\u60a8\u6e96\u5099\u597d\u4e86\u55ce\uff1f"},"content":{"rendered":"\n<figure><img decoding=\"async\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2021\/03\/Screen-Shot-2021-03-05-at-12.31.54-PM.png\" alt=\"\" \/><\/figure>\n\n\n\n<p style=\"text-align: center;\">Finance Minister Tito Mboweni delivers his 2021 Budget Speech in the National Assembly. Picture: Elmond Jiyane\/GCIS<\/p>\n<p style=\"text-align: justify;\">\u4eca\u5e74\u7684\u5168\u7403\u75ab\u60c5\u5927\u6d41\u884c\u7d66\u4e16\u754c\u7d93\u6fdf\u5e36\u4f86\u4e86\u56b4\u91cd\u58d3\u529b\uff0c\u5c0e\u81f4\u8a31\u591a\u5357\u975e\u4f01\u696d\u5012\u9589\u548c\u5931\u696d\u3002\u70ba\u4e86\u652f\u63f4\u9019\u4e9b\u53d7\u5f71\u97ff\u7684\u5bb6\u5ead\u3001\u4f01\u696d\u548c\u7d93\u6fdf\uff0c\u5728\u6240\u5f97\u7a05\u7387\u76f8\u5c0d\u8f03\u9ad8\u7684\u60c5\u6cc1\u4e0b\uff0c\u653f\u5e9c\u4e0d\u6703\u57282021\u5e74\u8ca1\u653f\u9810\u7b97\u6848\u4e2d\u63a1\u53d6\u63aa\u65bd\u589e\u52a0\u7a05\u6536\u3002<\/p>\n<p>\n\n\n\n<\/p>\n<p style=\"text-align: justify;\">\u5118\u7ba1\u7d93\u6fdf\u74b0\u5883\u9eef\u6de1\uff0c\u8ca1\u653f\u90e8\u9577\u4ecd\u6301\u6a02\u89c0\u614b\u5ea6\uff0c\u611f\u8b1d\u6240\u6709\u5357\u975e\u4eba\uff0c\u4e26\u547c\u7c72\u5357\u975e\u7e7c\u7e8c\u5176&#8221;\u8d85\u4eba\u52aa\u529b&#8221;\uff0c\u6210\u70ba&#8221;\u975e\u4eba\u985e&#8221;\uff0c\u5171\u540c\u5275\u9020\u8f1d\u714c\u7684\u672a\u4f86\u3002\u4ed6\u5e76\u4e14\u5f15\u7528\u5927\u4e3b\u6559\u5fb7\u65af\u8499\u5fb7\u00b7\u5716\u5716\u7684\u8a71\uff0c\u4ed6\u5f37\u8abf\u5e0c\u671b\u5b58\u5728\u65bc\u9ed1\u6697\u4e2d\uff0c\u5149\u5c31\u5728\u96f2\u5c64\u4e4b\u5916\u3002\u5c0d\u5357\u975e\u4eba\u4f86\u8aaa\uff0c\u73fe\u5728\u662f\u5145\u6eff\u5e0c\u671b\u7684\u6642\u5019\u4e86\u3002<\/p>\n<p><!--more--><\/p>\n<p>\n\n\n\n<\/p>\n<p style=\"text-align: justify;\">\u7136\u5f8c\uff0c\u4ed6\u8ac7\u5230&#8221;\u8ca1\u653f\u5be9\u614e&#8221;\uff0c\u63a5\u8457\u8aaa\uff0c&#8221;\u4f7f\u6211\u5011\u7684\u8ca1\u653f\u623f\u5b50\u4e95\u7136\u6709\u5e8f\uff0c\u662f\u6211\u5011\u80fd\u5920\u4f5c\u51fa\u7684\u6700\u5927\u8ca2\u737b\uff0c\u4ee5\u652f\u6301\u6211\u5011\u7684\u7d93\u6fdf\u91cd\u5efa\u548c\u5fa9\u7526\u8a08\u5283&#8221;\u3002\u9019\u4e9b\u8a71\u6982\u62ec\u4e86\u6f14\u8b1b\u5176\u9918\u90e8\u5206\u7684\u4e3b\u984c\uff0c\u4e3b\u65e8\u5728\u7d50\u675f\u9810\u7b97\u8d64\u5b57\uff0c\u7a69\u5b9a\u653f\u5e9c\u50b5\u52d9\u3001\u89e3\u6c7a\u8150\u6557\u554f\u984c\u4ee5\u89e3\u6c7a\u96fb\u529b\u5371\u6a5f\u3001\u6578\u4f4d\u901a\u4fe1\u3001\u6c34\u904b\u548c\u8ca8\u904b\u554f\u984c\uff0c\u4ee5\u53ca\u7d93\u6fdf\u8f49\u578b\u3001\u5275\u9020\u5c31\u696d\u3001\u571f\u5730\u3001\u65c5\u904a\u696d\u548c\u5c0f\u4f01\u696d\u767c\u5c55\u8209\u63aa\uff0c\u56e0\u70ba\u9019\u4e9b\u8209\u63aa\u5c0d\u7d93\u6fdf\u589e\u9577\u7684\u6f5b\u5728\u5f71\u97ff\u5f88\u5927\u3002<\/p>\n\n\n<p style=\"text-align: justify;\">\u96d6\u7136\u6539\u5584\u7a05\u6536\u7684\u52aa\u529b\u6b63\u5728\u9032\u884c\u4e2d\uff0c\u4f46\u7531\u65bc\u5927\u6d41\u884c\u671f\u9593\u5931\u696d\uff0c\u7a05\u57fa\u5df2\u7d93\u7e2e\u5c0f\uff0c\u5118\u7ba12020\/21\u5e74\u5ea6\u7684\u7a05\u6536\u9810\u7b97\u70ba1.21\u842c\u5104\u862d\u7279\uff0c\u4f46\u6bd42020\u5e74\u9810\u7b97\u9810\u671f\u5c11\u7d042130\u5104\u862d\u7279\uff0c\u662f\u6709\u53f2\u4ee5\u4f86\u6700\u5927\u7684\u7a05\u6536\u7f3a\u53e3\u3002<\/p>\n<p style=\"text-align: justify;\">\u66f4\u76f4\u63a5\u7684\u5f71\u97ff\u662f\uff0c\u672a\u4f86\u5169\u5e74\u5c07\u64a5\u51fa100\u591a\u5104\u862d\u7279\u7528\u65bc\u75ab\u82d7\uff0c\u61c9\u6025\u5132\u5099\u5f9e50\u5104\u862d\u7279\u589e\u52a0\u5230120\u5104\u862d\u7279\uff0c\u7528\u65bc\u9032\u4e00\u6b65\u8cfc\u8cb7\u3002<\/p>\n<p style=\"text-align: justify;\">\u6700\u5f8c\uff0c\u90e8\u9577\u8ac7\u5230\u4e86\u5177\u6709\u6311\u6230\u6027\u4f46\u53ef\u4ee5\u5be6\u73fe\u7684\u5fa9\u7526\u4e4b\u8def\uff0c2021\u5e74\u9810\u7b97\u6846\u67b6\u4f7f\u5357\u975e\u8d70\u4e0a\u4e86\u5be6\u73fe\u57fa\u672c\u76c8\u9918\u7684\u9053\u8def\uff0c\u52302025\/26\u5e74\u5c07\u653f\u5e9c\u50b5\u52d9\u7a69\u5b9a\u5728\u570b\u5167\u751f\u7522\u7e3d\u503c\u768488.9%\u3002<\/p>\n<p style=\"text-align: justify;\">\u4ed6\u63d0\u51fa\u7684\u4e3b\u8981\u5efa\u8b70\u5982\u4e0b\uff1a\u81ea2021\u5e743\u67081\u65e5\u8d77\uff0c\u8abf\u6574\u6240\u5f97\u7a05\u7a05\u7d1a\u548c\u9000\u7a05\u6a19\u6e96\uff0c\u7d66\u4e88\u9ad8\u65bc\u901a\u8139\u7684\u500b\u4eba\u6240\u5f97\u7a05\u6e1b\u514d22\u5104\u862d\u7279\uff0c\u5931\u696d\u4fdd\u96aa\u57fa\u91d1\u7e73\u8cbb\u4e0a\u9650\u5c07\u63d0\u9ad8\u5230\u6bcf\u670817 711.58\u862d\u7279\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e00\u822c\u71c3\u6cb9\u7a05\u6bcf\u5347\u589e\u52a015c\uff0c\u9053\u8def\u610f\u5916\u57fa\u91d1\u65bc2021\u5e744\u67087\u65e5\u6bcf\u516c\u5347\u52a0\u5fb511c\uff0c\u800c\u81a0\u888b\u7279\u5225\u6d88\u8cbb\u7a05\u5247\u7531\u5c07\u65bc\u672c\u5e74\u7a0d\u5f8c\u516c\u4f48\u65e5\u8d77\uff0c\u6e1b\u81f3\u6bcf\u888b12.5c\u3002<\/p>\n<p style=\"text-align: justify;\">\u5728\u7d93\u6b77\u4e86\u75ab\u60c5\u58d3\u529b\u5f8c\u7684\u5357\u975e\uff0c\u66f4\u52a0\u8df3\u812b\u4e0d\u958b\u6b77\u5e74\u4f86\u7684\u570b\u5eab\u7684\u5165\u4e0d\u6577\u51fa\u4ee5\u53ca\u760b\u72c2\u8209\u50b5\u4f86\u61c9\u4ed8\u3001\u570b\u71df\u4f01\u696d\u7684\u8150\u6557\u3001\u4ee5\u53ca\u653f\u5e9c\u6a5f\u95dc\u7684\u7121\u70ba\u7b49\u7b49\u7684\u7a98\u5883\u3002<\/p>\n<p style=\"text-align: justify;\">\u53ef\u898b\u7684\u662f\u5728\u9762\u5c0d\u7a7a\u7a7a\u5982\u4e5f\u7684\u570b\u5eab\uff0c\u5357\u975e\u7a05\u52d9\u5c40\u5fc5\u5b9a\u6703\u6709\u4e00\u756a\u5f37\u529b\u7684\u5167\u90e8\u6574\u9813\uff0c\u5176\u91cd\u9ede\u6703\u653e\u5728\u5982\u4f55\u6539\u5584\u76ee\u524d\u7a05\u52d9\u5fb5\u6536\u4e0d\u529b\u4ee5\u53ca\u62d3\u5c55\u7a05\u52d9\u57fa\u6578\u3002<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\">\u4eca\u5e74\u653f\u5e9c\u7684\u7e3d\u652f\u51fa\u5c07\u8d85\u904e\u7e3d\u6536\u5165\u7d046,898\u5104\u5357\u975e\u5e63\u3002&nbsp;<\/li>\n<li style=\"text-align: justify;\">\u7e3d\u50b5\u52d9\u4f54\u570b\u5167\u751f\u7522\u7e3d\u503c\uff08G.D.P.\uff09\u5f9e\u53bb\u5e74\u768465.6% \u6fc0\u589e\u523080.3%\u3002<\/li>\n<li style=\"text-align: justify;\">\u6574\u5e74\u5c07\u652f\u4ed8 2,697\u5104\u5357\u975e\u5e63\u7684\u5229\u606f, \u4f54\u7e3d\u652f\u51fa\u768413.3%\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u5357\u975e\u6700\u5927\u7684\u7a05\u52d9\u554f\u984c\u4e0d\u662f\u653f\u5e9c\u6709\u6c92\u6709\u589e\u52a0\u7a05\u7387\uff0c\u771f\u6b63\u7684\u7665\u7d50\u9ede\u662f\u8584\u5f31\u7684\u3010\u7a05\u57fa\u3011\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e00\u500b\u9a5a\u4eba\u7684\u6578\u64da\uff1a\u5357\u975e\u500b\u4eba\u6240\u5f97\u7a05\u524d\u4e09\u9ad8\u7a05\u7d1a\u7684\u7d0d\u7a05\u4eba\u6578\u662f\u4ee3\u8868\u8457\u5357\u975e\u7684\u4e2d\u9ad8\u6536\u5165\u8005\u3002\u9019\u7fa4\u4e2d\u9ad8\u6536\u5165\u8005\u7684\u4eba\u6578\u5f9e2017\u5e74\u81f3\u53bb\u5e746\u6708\uff0c\u5f9e610\u842c\u4eba\u4eba\u4e0b\u964d\u5230270\u842c\u4eba\uff0c\u6e1b\u5c11\u4e8655.73%\u3002<\/p>\n<p style=\"text-align: justify;\">\u53e6\u4e00\u65b9\u9762\uff0c\u6536\u5165\u4f4e\u65bc\u6700\u4f4e\u5de5\u8cc7\u7684\u6975\u7aef\u8ca7\u56f0\u4eba\u53e3\u5247\u589e\u52a0\u4e86660\u842c\u4eba\uff0854%\uff09\u3002<\/p>\n<p>\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"565\" height=\"325\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2021\/03\/No-of-People-1.jpg\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2021\/03\/No-of-People-1.jpg 565w, https:\/\/lai.co.za\/wp-content\/uploads\/2021\/03\/No-of-People-1-300x173.jpg 300w\" sizes=\"auto, (max-width: 565px) 100vw, 565px\"><br>\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"930\" height=\"526\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2021\/03\/No-of-People-2.jpg\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2021\/03\/No-of-People-2.jpg 1006w, https:\/\/lai.co.za\/wp-content\/uploads\/2021\/03\/No-of-People-2-300x170.jpg 300w, https:\/\/lai.co.za\/wp-content\/uploads\/2021\/03\/No-of-People-2-768x434.jpg 768w, https:\/\/lai.co.za\/wp-content\/uploads\/2021\/03\/No-of-People-2-619x350.jpg 619w\" sizes=\"auto, (max-width: 930px) 100vw, 930px\">\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<p style=\"text-align: justify;\">\u7576\u7136\uff0c\u3010\u7a05\u57fa\u8584\u5f31\u3011\u662f\u201c\u65b0\u8208\u570b\u5bb6\u201d\u666e\u904d\u7684\u73fe\u8c61\uff0c\u4e5f\u662f\u653f\u5e9c\u9700\u8981\u6642\u9593\u9577\u671f\u4f5c\u6230\u89e3\u6c7a\u7684\u554f\u984c\u3002<\/p>\n<p style=\"text-align: justify;\">\u76f8\u5c0d\u65bc\u3010\u7a05\u57fa\u3011\u554f\u984c\uff0c\u7a05\u52d9\u5c40\u66f4\u9700\u8981\u7684\u662f\u4e00\u4e9b\u80fd\u7acb\u7aff\u898b\u5f71\u7684\u77ed\u671f\u5c0d\u7b56\u4f86\u6539\u5584\u76ee\u524d\u7a05\u52d9\u5c40\u56b4\u91cd\u7684\u884c\u653f\u4e0d\u529b\u3002<\/p>\n<p><\/p>\n<p style=\"text-align: justify;\"><strong>\u63a5\u4e0b\u4f86\u70ba\u5927\u5bb6\u4ecb\u7d39\u6b64\u6b21\u5357\u975e\u653f\u5e9c\u5e74\u5ea6\u9810\u7b97\u5728\u7a05\u52d9\u4e0a\u7684\u4e3b\u8981\u6539\u8b8a\uff08\u6216\u8005\u4e0d\u8b8a\uff09\u3002<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u9069\u7528\u5e74\u5ea62021\u5e7403\u670801\u65e5\u52302022\u5e7402\u670828\u65e5\uff1a<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>\u500b\u4eba\u6240\u5f97\u7a05 \u2013 Personal Income Tax<\/strong><\/p>\n<p>\u5e74\u6536\u5165\u4e0d\u8d85\u904e R 216,200\uff0c\u7a05\u738718\uff05<\/p>\n<p style=\"text-align: left;\">\u5e74\u6536\u5165\u8d85\u904e R 1,656,601\u53ca\u4ee5\u4e0a\uff0c\u7a05\u7387\u70ba R587,593+\u61c9\u7a05\u6536\u5165\u8d85\u904eR1,656,600\u768445\uff05<\/p>\n<p>\u7a05\u6536\u9580\u6abb\uff1a<\/p>\n<p style=\"padding-left: 40px;\">64\u6b72\u53ca\u4ee5\u4e0b\uff1a&nbsp; &nbsp; &nbsp; &nbsp; R 87,300<\/p>\n<p style=\"padding-left: 40px;\">65\u6b72\u53ca\u4ee5\u4e0a\uff1a&nbsp; &nbsp; &nbsp; &nbsp; R 135,150<\/p>\n<p style=\"padding-left: 40px;\">75\u6b72\u53ca\u4ee5\u4e0a\uff1a&nbsp; &nbsp; &nbsp; &nbsp; R 151,100<\/p>\n<p>\u5e74\u5229\u606f\u8c41\u514d\uff1a<\/p>\n<p style=\"padding-left: 40px;\">\u5e74\u9f61\u572865\u6b72\u4ee5\u4e0b\uff1a&nbsp; &nbsp; R 23,800\u4ee5\u4e0b<\/p>\n<p style=\"padding-left: 40px;\">\u5e74\u9f61\u572865\u6b72\u4ee5\u4e0a\uff1a&nbsp; &nbsp; R 34,500\u4ee5\u4e0b<\/p>\n<p>\u5883\u5916\u5229\u606f\u9084\u662f\u514d\u7a05<\/p>\n<p style=\"text-align: justify;\"><strong>\u5206\u7d05\u7a05<\/strong><\/p>\n<p style=\"text-align: justify;\">\u5206\u7d05\u7a05\u7a05\u7387\u7dad\u6301\u572820%\u3002\u5728\u5e7e\u7a2e\u60c5\u6cc1\u4e0b\u5206\u7d05\u7a05\u662f\u53ef\u4ee5\u8c41\u514d\u7684\uff0c\u5176\u4e2d\u4e00\u500b\u5c31\u662f\u7576\u5357\u975e\u516c\u53f8\u6536\u5230\u5b50\u516c\u53f8\u6216\u8005\u9644\u5c6c\u516c\u53f8\u7684\u5206\u7d05\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u8d08\u8207\u7a05<\/strong><\/p>\n<p style=\"text-align: justify;\">\u982d\u4e09\u5343\u842c\u7684\u8d08\u8207\u7a05\u7387\u70ba20\uff05\uff1b\u8d85\u904e\u4e09\u5343\u842c\u7684\u8d08\u8207\u7a05\u7387\u70ba25%\u3002\u6bcf\u4f4d\u81ea\u7136\u4eba\u6bcf\u5e74\u6709R 10\u842c\u8d08\u8207\u7a05\u7684\u6e1b\u514d\u984d\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u907a\u7522\u7a05<\/strong><\/p>\n<p style=\"text-align: justify;\">\u907a\u7522\u6de8\u503c\u7684\u982d\u4e09\u5343\u842c\u7a05\u7387\u70ba20\uff05\uff1b\u8d85\u904e\u4e09\u5343\u842c\u7684\u6de8\u8cc7\u7522\u7a05\u7387\u70ba25%\u3002\u907a\u7522\u7a05\u8a08\u7b97\u4e2d\u6709\u5404\u7a2e\u6e1b\u514d\uff0c\u4f8b\u5982\u5b58\u6d3b\u914d\u5076\u63a5\u6536\u7684\u4e00\u5207\u907a\u7522\u6216\u8005\u8d08\u8207\u6148\u5584\u5718\u9ad4\u7b49\u3002<\/p>\n<p style=\"text-align: justify;\">\u907a\u7522\u7684\u6a19\u6e96\u8c41\u514d\u984d\u70ba R 350\u842c\u3002<\/p>\n<p><strong>\u8cc7\u7522\u589e\u503c\u7a05(Capital Gains Tax)<\/strong><\/p>\n<p>\u5728\u5357\u975e\u56fa\u5b9a\u8cc7\u7522\u51fa\u552e\u3001\u6350\u8d08\u3001\u4ea4\u63db\u3001\u79fb\u6c11\u6216\u6b7b\u4ea1\u90fd\u6709\u6a5f\u6703\u89f8\u767c\u8cc7\u7522\u589e\u503c\u7a05\u3002\u6700\u9ad8\u6709\u6548\u7a05\u7387\u70ba\uff1a \u500b\u4eba\u548c\u7279\u6b8a\u4fe1\u8a1718\uff05 ;\u516c\u53f822,4\uff05 ;\u5176\u4ed6\u4fe1\u8a1736\uff05 \u3002<\/p>\n<p>\u6709\u4e9b\u7279\u5b9a\u4e8b\u4ef6\u4e0d\u5305\u62ec\u5728\u8cc7\u672c\u5229\u5f97\u7a05\u8a08\u7b97\u4e2d\uff0c\u4f8b\u5982\uff1a\u51fa\u552e\u500b\u4eba\u4e3b\u8981\u4f4f\u5b85\u7684\u8c41\u514d\u5229\u5f97\u70ba R 200\u842c\u862d\u7279\u3001\u4eba\u58fd\u4fdd\u96aa\u3001\u7279\u5b9a\u9000\u4f11\u6536\u5165\u3002\u6bcf\u4f4d\u81ea\u7136\u4eba\u6bcf\u5e74\u6709R 4\u842c\u7684\u8cc7\u7522\u589e\u503c\u7a05\u6e1b\u514d\u984d\u3002<\/p>\n<p>\u53e6\u5916\uff0c\u6bcf\u4f4d\u81ea\u7136\u4eba\u5728\u6bcf\u4e00\u500b\u5e74\u5ea6\u51fa\u552e\u7b26\u5408\u3010\u5c0f\u516c\u53f8\u3011\u689d\u4ef6\u7684\u8cc7\u7522\u6642\uff0c\u6709R 180\u842c\u7684\u8cc7\u7522\u589e\u503c\u7a05\u6e1b\u514d\u984d\u3002\u3010\u5c0f\u516c\u53f8\u3011\u7684\u5b9a\u7fa9\u7232\u5e02\u503c\u4f4e\u65bc\u4e00\u5343\u842c\u7684\u516c\u53f8\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u516c\u53f8\u6240\u5f97\u7a05<\/strong><\/p>\n<p style=\"text-align: justify;\">\u516c\u53f8\u6240\u5f97\u7a05\u7a05\u7387\u7dad\u6301\u70ba28%\u3002<\/p>\n<p style=\"text-align: justify;\">\u67d0\u4e9b\u7b26\u5408\u8981\u6c42\u7684\u4e2d\u5c0f\u4f01\u696d\u6709\u7279\u6b8a\u6240\u5f97\u7a05\u7a05\u7387\u512a\u60e0\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u6240\u5f97\u7a05\u9810\u7e73\u7a05\uff08\u7279\u5225\u63d0\u9192\uff1a\u9019\u4e0d\u662f\u984d\u5916\u7684\u7a05\u91d1\uff09<\/strong><\/p>\n<p style=\"text-align: justify;\">\u6240\u6709\u7684\u6240\u5f97\u7a05\u7d0d\u7a05\u4eba\u90fd\u61c9\u8a72\u6309\u671f\u7e73\u7d0d\u6240\u5f97\u7a05\u9810\u7e73\u7a05\uff0c\u9664\u975e\u7b26\u5408\u4ee5\u4e0b\u689d\u4ef6\uff1a<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u81ea\u7136\u4eba\uff1b\u8a72\u7a05\u52d9\u5e74\u5ea6\u6c92\u6709\u71df\u696d\u6536\u5165\uff1b\u800c\u4e14<\/li>\n<li>\u8a72\u5e74\u5ea6\u61c9\u7a05\u6536\u5165\u4f4e\u65bc\u514d\u7a05\u984d\uff0c\u6216\u8005<\/li>\n<li>\u8a72\u5e74\u5ea6\u61c9\u7a05\u4e2d\u6d88\u6975\u6536\u5165\u4f4e\u65bc3\u842c<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u7b2c\u4e00\u671f\u9810\u7e73\u7a05\uff08\u7a05\u52d9\u5e74\u5ea6\u958b\u59cb\u5f8c\u7684\u516d\u500b\u6708\uff0c\u4e00\u822c\u57288\u670831\u865f\uff09\uff1a\u53ef\u4f9d\u64da\u7a05\u52d9\u5c40\u63d0\u4f9b\u7684\u61c9\u7a05\u57fa\u672c\u984d\u8a08\u7b97\u3002<\/p>\n<p style=\"text-align: justify;\">\u7b2c\u4e8c\u671f\u9810\u7e73\u7a05\uff08\u7a05\u52d9\u5e74\u5ea6\u7d50\u675f\u7576\u5929\uff0c\u4e00\u822c\u57282\u670828\/29\u865f\uff09\uff1a<\/p>\n<p style=\"text-align: justify;\">\u5982\u61c9\u7a05\u6536\u5165\u4f4e\u65bc R 100\u842c\uff1a\u53ef\u4f9d\u64da\u7a05\u52d9\u5c40\u63d0\u4f9b\u7684\u57fa\u672c\u984d\u4ee5\u53ca\u5be6\u969b\u61c9\u7a05\u6536\u5165\u768490%\uff0c\u5169\u8005\u8f03\u4f4e\u6578\u5b57\u505a\u8a08\u7b97\u3002<\/p>\n<p style=\"text-align: justify;\">\u5982\u61c9\u7a05\u6536\u5165\u9ad8\u65bc R 100\u842c\uff1a\u5fc5\u9808\u4f9d\u64da\u5be6\u969b\u61c9\u7a05\u6536\u5165\u768480%\u4ee5\u4e0a\u505a\u8a08\u7b97\u3002<\/p>\n<p style=\"text-align: justify;\">\u7b2c\u4e09\u671f\u9810\u7e73\u7a05\uff08\u7a05\u52d9\u5e74\u5ea6\u7d50\u675f\u5f8c\u7684\u4e03\u500b\u6708\uff0c\u4e00\u822c\u57289\u670830\u865f\uff09\uff1a\u8b93\u7d0d\u7a05\u4eba\u5728\u9019\u500b\u65e5\u671f\u524d\u5b8c\u6210\u6700\u7d42\u7684\u7e73\u7a05\uff0c\u907f\u514d\u5229\u606f\u7f70\u91d1\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u54e1\u5de5\u7a05 &#8211; PAYE<\/strong><\/p>\n<p style=\"text-align: justify;\">\u5357\u975e\u7684\u6bcf\u500b\u50f1\u4e3b\u90fd\u5fc5\u9808\u5f37\u5236\u6027\u7684\u5f9e\u652f\u4ed8\u7d66\u54e1\u5de5\u7684\u5831\u916c\u4e2d\u6263\u9664\u6240\u5f97\u7a05 PAYE\uff08\u85aa\u8cc7\u6263\u7e73\uff09\u3002<\/p>\n<p style=\"text-align: justify;\">\u6263\u7e73\u7a05\u6b3e\u5fc5\u9808\u5728\u652f\u4ed8\u5831\u916c\u7684\u6708\u4efd\u4e4b\u5f8c\u7684\u7b2c7\u5929\u6216\u4e4b\u524d\u652f\u4ed8\u7d66\u7a05\u52d9\u5c40\u3002\u50f1\u4e3b\u6709\u7fa9\u52d9\u78ba\u4fdd\u6b63\u78ba\u6263\u7559\u54e1\u5de5\u7684 PAYE\u7a05\u91d1\u3002<\/p>\n<p style=\"text-align: justify;\">\u6240\u6709\u7684\u517c\u8077\u54e1\u5de5\u6216\u8005\u81e8\u6642\u5de5\uff0c\u4f5c\u70ba\u50f1\u4e3b\u4e5f\u5fc5\u9808\u6263\u7e7325%\u7684PAYE\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u5931\u696d\u4fdd\u96aa\u57fa\u91d1 &#8211; UIF<\/strong><\/p>\n<p style=\"text-align: justify;\">\u5931\u696d\u4fdd\u96aa\u91d1\u6bcf\u6708\u652f\u4ed8\uff0c\u50f1\u4e3b\u4ee5\u53ca\u50f1\u54e1\u5404\u81ea\u63091\uff05\u7684\u85aa\u916c\u6bd4\u4f8b\u7e73\u7d0d\u3002<\/p>\n<p style=\"text-align: justify;\">\u5931\u696d\u4fdd\u96aa\u57fa\u91d1 \uff08UIF\uff09 \u7684\u7e73\u6b3e\u4e0a\u9650\u5728\u904e\u53bb\u56db\u5e74\u4e2d\u4e26\u672a\u63d0\u9ad8\u3002\u53bb\u5e74\uff0c\u5728\u75ab\u60c5\u671f\u9593\uff0cUIF\u63d0\u4f9b\u7684\u798f\u5229\u91d1\u53d7\u60e0\u4e861390\u842c\u5de5\u4eba\u3002\u5f9e2021\u5e743\u67081\u65e5\u8d77\u7e73\u6b3e\u4e0a\u9650\u5b9a\u70ba\u6bcf\u670817 711.58\u862d\u7279\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u9810\u6263\u6240\u5f97\u7a05 \u2013 WITHHOLDING TAX<\/strong><\/p>\n<p style=\"text-align: justify;\">\u9810\u6263\u6240\u5f97\u7a05\u662f\u4e16\u754c\u67d0\u4e9b\u570b\u5bb6\u3001\u5730\u65b9\u7684\u7a05\u9805\u4e4b\u4e00\u3002<\/p>\n<p style=\"text-align: justify;\">\u7531\u65bc\u7d0d\u7a05\u4eba\u9577\u671f\u5c45\u65bc\u5916\u570b\u5176\u4ed6\u5730\u65b9\u7b49\u539f\u56e0\uff0c\u7a05\u52d9\u5c40\u96e3\u4ee5\u63a5\u89f8\u6b64\u985e\u7d0d\u7a05\u7576\u4e8b\u4eba\uff0c\u6240\u4ee5\u7a05\u6cd5\u898f\u5b9a\u652f\u4ed8\u5982\u4e0b\u8cbb\u7528\u7684\u4ee3\u7406\u4eba\u6709\u7fa9\u52d9\uff0c\u9810\u5148\u300c\u4ee3\u6263\u4ee3\u7e73\u300d\u6b64\u985e\u7a05\u984d\u4e88\u7a05\u52d9\u5c40\uff0c\u50c5\u652f\u4ed8\u9918\u984d\u4e88\u7d0d\u7a05\u7576\u4e8b\u4eba\u3002\u9810\u6263\u6240\u5f97\u7a05\u7684\u4e3b\u8981\u76ee\u7684\uff0c\u5728\u65bc\u6e1b\u5c11\u9003\u7a05\uff0c\u53ca\u907f\u514d\u5c46\u6642\u7121\u529b\u7e73\u7a05\u7684\u53ef\u80fd\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u4e0d\u52d5\u7522<\/strong><\/p>\n<p style=\"text-align: justify;\">\u5982\u679c\u4e0d\u52d5\u7522\u7684\u8ce3\u5bb6\u4e0d\u662f\u5357\u975e\u5c45\u6c11\uff0c\u8cb7\u5bb6\u5fc5\u9808\u900f\u904e\u904e\u6236\u5f8b\u5e2b\u5e6b\u7a05\u52d9\u5c40\u9810\u6263\u8ce3\u5bb6\u5728\u9019\u7b46\u4ea4\u6613\u53ef\u80fd\u7684\u8cc7\u7522\u589e\u503c\u7a05\uff08Capital Gains Tax)\u3002<\/p>\n<p style=\"text-align: justify;\">\u9019\u7b46\u9810\u6263\u6240\u5f97\u7a05\u4e26\u4e0d\u662f\u8ce3\u5bb6\u6700\u7d42\u7684\u7a05\uff0c\u8ce3\u5bb6\u53ef\u4ee5\u5728\u4e4b\u5f8c\u7684\u6240\u5f97\u7a05\u7a05\u55ae\u4e2d\u7533\u5831\u5be6\u969b\u7684\u8cc7\u7522\u589e\u503c\u7a05\uff0c\u7a05\u52d9\u5c40\u6703\u518d\u505a\u51fa\u6700\u7d42\u7684\u6838\u5c0d\uff0c\u7d50\u679c\u53ef\u80fd\u662f\u9700\u8981\u88dc\u7a05\u6216\u8005\u9000\u7a05\u3002<\/p>\n<p style=\"text-align: justify;\">\u5982\u679c\u8ce3\u5bb6\u662f\uff1a<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"text-align: justify;\">\u3010\u81ea\u7136\u4eba\u3011\u9810\u6263\u91d1\u984d\u70ba &nbsp; 7.5%<\/li>\n<li style=\"text-align: justify;\">\u3010\u516c\u53f8\u3011\u9810\u6263\u91d1\u984d\u70ba &nbsp; &nbsp; 10%<\/li>\n<li style=\"text-align: justify;\">\u3010\u4fe1\u8a17\u3011\u9810\u6263\u91d1\u984d\u70ba &nbsp; &nbsp; 15%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u7248\u7a05\u6536\u76ca<\/strong><\/p>\n<p style=\"text-align: justify;\">\u5357\u975e\u7d0d\u7a05\u4eba\u5411\u3010\u975e\u5357\u975e\u5c45\u6c11\u3011\u652f\u4ed8\u7684\u7248\u7a05\u6536\u76ca\u548c\u4f7f\u7528\u667a\u6167\u8ca1\u7522\u6b0a\u88ab\u8996\u70ba\u4f86\u81ea\u5357\u975e\u7684\u6536\u5165\u4f86\u6e90\u3002\u4ed8\u6b3e\u4eba\u6709\u7fa9\u52d9\u6263\u9664\u8a72\u4ed8\u6b3e\u7684 15% \u7684\u9810\u6263\u6240\u5f97\u7a05\uff08WHT\uff09\uff0c\u9019\u662f\u6b64\u985e\u6536\u5165\u7684\u63a5\u53d7\u8005\u61c9\u652f\u4ed8\u7684\u6700\u7d42\u7a05\u6b3e\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u80a1\u606f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u5357\u975e\u516c\u53f8\u5411\u3010\u975e\u5c45\u6c11\u3011\u652f\u4ed8\u7684\u4efb\u4f55\u80a1\u606f\uff0c\u6709\u7fa9\u52d9\u6263\u9664\u5176\u4e2d20%\u4f5c\u7232\u9810\u6263\u6240\u5f97\u7a05\uff08WHT\uff09\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u5229\u606f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u652f\u4ed8\u7d66\u3010\u975e\u5c45\u6c11\u3011\u7684\u5229\u606f\uff0c\u5229\u606f\u4ed8\u6b3e\u4eba\u5fc5\u9808\u5f9e\u4ed8\u6b3e\u4e2d\u6263\u9664 15% \u7684\u7684\u9810\u6263\u6240\u5f97\u7a05\uff08WHT\uff09\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u7a05\u52d9\u5c40\u4eca\u5e74\u7dad\u6301\u589e\u503c\u7a05\u7a05\u7387\u70ba15%\u3002<\/p>\n<p style=\"text-align: justify;\">\u6bcf\u7576\uff0c\u4f01\u696d\u9810\u8a08\u5e74\u71df\u696d\u984d\u5df2\u7d93\u8d85\u904e\u6216\u5728\u672a\u4f8612\u500b\u6708\u5167\u6703\u8d85\u904eR 100\u842c\u842c (\u516c\u53f8\u6216\u500b\u4eba)\uff0c\u90fd\u5fc5\u9808\u8a3b\u518a\u70ba\u589e\u503c\u7a05\u7d0d\u7a05\u4eba (V.A.T. 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&nbsp;&nbsp;&nbsp; &nbsp; &nbsp;<\/p>\n<p>\u96fb\u5b50\u90f5\u7bb1 &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<\/p>\n<p>\u516c\u53f8\u7db2\u7ad9&nbsp;<\/p>\n<p>andylai618<\/p>\n<p>andylai618<\/p>\n<p>0861000005<\/p>\n<p>andy@lai.co.za<\/p>\n<p>www.lai.co.za<\/p>\n<p><i>(Disclaimer: Whilst every reasonable effort has been made by the writer and his employees to ensure the accuracy of the content, and information and the reliability of the report, the writer or any of his employees, do not, to the full extent permitted by law, guarantee the or accuracy of the information.)<\/i><\/p>","protected":false},"excerpt":{"rendered":"<p>Finance Minister Tito Mboweni delivers his 2021 Budget Speech in the National Assembly. Picture: Elmond Jiyane\/GCIS \u4eca\u5e74\u7684\u5168\u7403\u75ab\u60c5\u5927\u6d41\u884c\u7d66\u4e16\u754c\u7d93\u6fdf\u5e36\u4f86\u4e86\u56b4\u91cd\u58d3\u529b\uff0c\u5c0e\u81f4\u8a31\u591a\u5357\u975e\u4f01\u696d\u5012\u9589\u548c\u5931\u696d\u3002\u70ba\u4e86\u652f\u63f4\u9019\u4e9b\u53d7\u5f71\u97ff\u7684\u5bb6\u5ead\u3001\u4f01\u696d\u548c\u7d93\u6fdf\uff0c\u5728\u6240\u5f97\u7a05\u7387\u76f8\u5c0d\u8f03\u9ad8\u7684\u60c5\u6cc1\u4e0b\uff0c\u653f\u5e9c\u4e0d\u6703\u57282021\u5e74\u8ca1\u653f\u9810\u7b97\u6848\u4e2d\u63a1\u53d6\u63aa\u65bd\u589e\u52a0\u7a05\u6536\u3002 \u5118\u7ba1\u7d93\u6fdf\u74b0\u5883\u9eef\u6de1\uff0c\u8ca1\u653f\u90e8\u9577\u4ecd\u6301\u6a02\u89c0\u614b\u5ea6\uff0c\u611f\u8b1d\u6240\u6709\u5357\u975e\u4eba\uff0c\u4e26\u547c\u7c72\u5357\u975e\u7e7c\u7e8c\u5176&#8221;\u8d85\u4eba\u52aa\u529b&#8221;\uff0c\u6210\u70ba&#8221;\u975e\u4eba\u985e&#8221;\uff0c\u5171\u540c\u5275\u9020\u8f1d\u714c\u7684\u672a\u4f86\u3002\u4ed6\u5e76\u4e14\u5f15\u7528\u5927\u4e3b\u6559\u5fb7\u65af\u8499\u5fb7\u00b7\u5716\u5716\u7684\u8a71\uff0c\u4ed6\u5f37\u8abf\u5e0c\u671b\u5b58\u5728\u65bc\u9ed1\u6697\u4e2d\uff0c\u5149\u5c31\u5728\u96f2\u5c64\u4e4b\u5916\u3002\u5c0d\u5357\u975e\u4eba\u4f86\u8aaa\uff0c\u73fe\u5728\u662f\u5145\u6eff\u5e0c\u671b\u7684\u6642\u5019\u4e86\u3002<\/p><p><a class=\"more-link btn\" href=\"https:\/\/lai.co.za\/?p=1048\">Continue reading<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-1048","post","type-post","status-publish","format-standard","hentry","category-sars","item-wrap"],"_links":{"self":[{"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/posts\/1048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lai.co.za\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1048"}],"version-history":[{"count":40,"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/posts\/1048\/revisions"}],"predecessor-version":[{"id":1116,"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/posts\/1048\/revisions\/1116"}],"wp:attachment":[{"href":"https:\/\/lai.co.za\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lai.co.za\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lai.co.za\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}