{"id":1216,"date":"2025-03-18T15:00:00","date_gmt":"2025-03-18T13:00:00","guid":{"rendered":"http:\/\/lai.co.za\/?p=1216"},"modified":"2025-03-19T12:09:01","modified_gmt":"2025-03-19T10:09:01","slug":"2025-2026-%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%9avat%e7%a8%85%e7%8e%87%e5%86%8d%e6%ac%a1%e5%a2%9e%e5%8a%a0","status":"publish","type":"post","link":"https:\/\/lai.co.za\/?p=1216","title":{"rendered":"2025 &#8211; 2026 \u5357\u975e\u653f\u5e9c\u5e74\u5ea6\u9810\u7b97\uff1aVAT\u7a05\u7387&#8230;&#8230;\u518d\u6b21\u589e\u52a0!!"},"content":{"rendered":"\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5357\u975e\u8ca1\u653f\u90e8\u9577 Enoch Godonwana \u65bc 2025 \u5e74 3 \u6708\u767c\u8868\u4e86 2025 ~ 2026 \u5e74\u570b\u5bb6\u9810\u7b97\u6f14\u8b1b\u5411\u7acb\u6cd5\u8005\u63d0\u4ea4\u7684\u4fee\u8a02\u5f8c\u9810\u7b97\u4e2d\u524a\u6e1b\u4e86\u652f\u51fa\u4e26\u8abf\u6574\u4e86\u7a05\u6536\u7d44\u5408\u3002<\/span><\/p>\n\n\n\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u4eca\u5e74\u7684\u9810\u7b97\u6709\u8a31\u591a\u570b\u5bb6\u8ca1\u52d9\u898f\u5283\u4ee5\u53ca\u7a05\u6cd5\u7684\u6539\u8b8a\u90fd\u5f71\u97ff\u6211\u5011\u7684\u751f\u6d3b\u3002\u2028\u6211\u5011\u7279\u5225\u70ba\u5927\u5bb6\u64f7\u53d6\u4e00\u4e9b\u5c08\u5bb6\u63d0\u51fa\u7684\u91cd\u9ede\u8207\u5927\u5bb6\u5206\u4eab\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u2028\u8a31\u591a\u5c08\u5bb6\u5728\u9019\u6b21\u7684\u9810\u7b97\u9812\u5e03\u5f8c\u90fd\u900f\u9732\u51fa\u4e00\u500b\u5171\u540c\u7684\u96b1\u6182\uff1a\u3010\u5357\u975e\u6c92\u9322\u4e86\uff01\u3011\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u2028\u5176\u4e2d\u767c\u5c55\u8207\u4f01\u696d\u4e2d\u5fc3\uff08CDE\uff09\u57f7\u884c\u8463\u4e8b\u5b89\u00b7\u4f2f\u6069\u65af\u5766\u8b66\u544a\u8aaa\uff0c2025 \u5e74\u9810\u7b97\u653e\u68c4\u4e86\u53bb\u5e74\u524a\u6e1b\u652f\u51fa\u4ee5\u89e3\u6c7a\u8d64\u5b57\u7684\u627f\u8afe\u3002\u2028<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u76f8\u53cd\uff0c\u8ca1\u653f\u90e8\u9577\u4f0a\u8afe\u514b\u00b7\u6208\u6771\u74e6\u7d0d (Enoch Godongwana) \u901a\u904e\u589e\u52a0\u589e\u503c\u7a05 (VAT) \u548c\u8abf\u6574\u500b\u4eba\u6240\u5f97\u7a05\u7a05\u7387\u4f86\u589e\u52a0\u7a05\u6536\u3002\u2028<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5979\u8aaa\uff0c\u653f\u5e9c\u5411\u85aa\u8cc7\u5df2\u7d93\u904e\u9ad8\u7684\u516c\u52d9\u54e1\u63d0\u4f9b\u9ad8\u65bc\u901a\u81a8\u7684\u52a0\u85aa\uff0c\u9019\u7d66\u570b\u5bb6\u8ca1\u653f\u5e36\u4f86\u4e86\u5de8\u5927\u58d3\u529b\u3002\u2028<\/span><\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u53e6\u5916\uff0c\u8017\u76e1\u5357\u975e\u9810\u7b97\u7684\u53e6\u4e00\u4ef6\u4e8b\u662f\u672c\u5730\u5316\u548c\u9ed1\u4eba\u7d93\u6fdf\u8ce6\u6b0a\uff08BEE\uff09\u6cd5\u5f8b\u3002\u2028BEE \u76f8\u95dc\u6210\u672c\u9020\u6210\u6578\u5343\u5104\u7f8e\u5143\u7684\u640d\u5931\uff0c\u8feb\u4f7f\u653f\u5e9c\u70ba\u5546\u54c1\u548c\u670d\u52d9\u652f\u4ed8\u9ad8\u65bc\u5e02\u5834\u50f9\u503c\u7684\u8cbb\u7528\u3002\u2028<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u4f2f\u6069\u65af\u5766\u8aaa\uff1a\u201c\u6211\u5011\u4f30\u8a08\uff0c\u901a\u904e\u53d6\u6d88\u9019\u4e9b\u8981\u6c42\uff0c\u5357\u975e\u653f\u5e9c\u53ef\u4ee5\u5728\u4e09\u5e74\u5167\u7bc0\u7701\u8d85\u904e 500 \u5104\u862d\u7279\u3002\u201d\u2028<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u653f\u5e9c\u53ef\u4ee5\u7bc0\u7701\u8cc7\u91d1\u7684\u53e6\u4e00\u500b\u9818\u57df\u662f\u53d6\u6d88\u300c\u90e8\u9580\u6559\u80b2\u548c\u57f9\u8a13\u6a5f\u69cb\u300d\uff08SETA\uff09\u3002\u300c\u900f\u904e\u505c\u6b62\u8cc7\u52a9 SETA\uff0c\u4f60\u53ef\u4ee5\u7bc0\u7701 800 \u5104\u862d\u7279\u300d\uff0c\u5979\u8aaa\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u2028\u4f2f\u6069\u65af\u5766\u4e26\u4e0d\u662f\u552f\u4e00\u8b66\u544a\u5357\u975e\u7f3a\u9322\u4e26\u6b63\u5728\u8d70\u5411\u91d1\u878d\u707d\u96e3\u7684\u7d93\u6fdf\u5c08\u5bb6\u3002\u2028<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u53bb\u5e74\uff0cEfficient Group\u9996\u5e2d\u7d93\u6fdf\u5b78\u5bb6\u9054\u7dad\u00b7\u9b6f\u7279(Dawie Roodt)\u8868\u793a\uff0c\u5357\u975e\u7684\u8cc7\u91d1\u5df2\u7d93\u8017\u76e1\uff0c\u8ca1\u653f\u50b5\u52d9\u8fc5\u901f\u4e0a\u5347\uff0c\u800c\u7d93\u6fdf\u537b\u505c\u6eef\u4e0d\u524d\u3002\u2028<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u300c\u6beb\u7121\u7591\u554f\uff0c\u9322\u5df2\u7d93\u82b1\u5b8c\u4e86\uff0c\u4eca\u5929\u7684\u60c5\u6cc1\u80af\u5b9a\u6bd4\u4e00\u5e74\u524d\u66f4\u7cdf\u7cd5\u300d\u4ed6\u5728 2024 \u5e74 6 \u6708\u8868\u793a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u2028\u9b6f\u7279\u89e3\u91cb\u8aaa\uff0c\u9019\u4e00\u9ede\u53ef\u4ee5\u5f9e\u5357\u975e\u7684\u8ca1\u653f\u50b5\u52d9\u4e2d\u770b\u51fa\uff0c\u5357\u975e\u7684\u8ca1\u653f\u50b5\u52d9\u6bcf\u5e74\u90fd\u5728\u589e\u52a0\u3002\u2028<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u57282025\u5e74\u9810\u7b97\u6f14\u8b1b\u4e2d\uff0c\u672c\u8ca1\u5e74\u653f\u5e9c\u3010\u50b5\u52d9\u3011\u9810\u8a08\u5c07\u9054\u5230\u5357\u975e\u570b\u5167\u751f\u7522\u6bdb\u984d\uff08GDP\uff09\u7684 76.2%\u3002\u2028<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u4e0a\u4e00\u8ca1\u5e74\uff0c\u511f\u50b5\u6210\u672c\u9054 3,896 \u5104\u862d\u7279\u3002\u4e0b\u4e00\u8ca1\u5e74\uff0c\u511f\u50b5\u6210\u672c\u5c07\u589e\u52a0\u81f3 4,249 \u5104\u862d\u7279\u3002\u5357\u975e\u5229\u606f\u652f\u51fa\u5c07\u589e\u52a0 9%\uff0c\u662f 2025 \u5e74\u9810\u7b97\u4e2d\u6210\u9577\u6700\u5feb\u7684\u9805\u76ee\u4e4b\u4e00\u3002\u2028<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u672c\u6b21\u7684\u9810\u7b97\u4e2d\u6709\u8d0f\u5bb6\u4e5f\u6709\u8f38\u5bb6\u3002\u2028<\/span><\/p>\n<p><br><strong style=\"font-size: revert;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8f38\u5bb6\uff1a<\/span><\/strong><\/p>\n\n\n\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6d88\u8cbb\u8005\uff1b\u570b\u5bb6\u8ca1\u653f\u90e8\u5c07\u65bc5\u67081\u65e5\u8d77\u5c07\u589e\u503c\u7a05\uff08VAT\uff09\u63d0\u9ad80.5\u500b\u767e\u5206\u9ede\uff0c\u4e26\u65bc\u660e\u5e744\u67081\u65e5\u8d77\u63d0\u9ad80.5\u500b\u767e\u5206\u9ede\uff0c\u7a05\u7387\u905416%\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u96d6\u7136\u5efa\u8b70\u7684\u6210\u9577\u5e45\u5ea6\u4f4e\u65bc\u4e0a\u4e00\u6b21\u9810\u7b97\u4e2d\u8a2d\u60f3\u7684 2 \u500b\u767e\u5206\u9ede\u7684\u6210\u9577\u5e45\u5ea6\uff0c\u4f46\u5b83\u4ecd\u7136\u6709\u53ef\u80fd\u5f15\u767c\u901a\u8ca8\u81a8\u8139\u4e26\u6291\u5236\u6d88\u8cbb\u8005\u652f\u51fa\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u96f6\u552e\u5546\u548c\u88fd\u9020\u5546\u662f\u53ef\u80fd\u53d7\u5230\u5f71\u97ff\u7684\u4f01\u696d\u4e4b\u4e00\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u500b\u4eba\u7d0d\u7a05\u4eba\uff1b\u8ca1\u653f\u90e8\u8868\u793a\uff0c\u70ba\u4e86\u5f4c\u88dc\u589e\u503c\u7a05\u6536\u5165\u4f4e\u65bc\u9810\u671f\u7684\u5f71\u97ff\uff0c\u500b\u4eba\u6240\u5f97\u7a05\u7d1a\u6578\u4e0d\u6703\u56e0\u901a\u8ca8\u81a8\u8139\u800c\u8abf\u6574\u3002\u8abf\u9ad8\u7684\u589e\u503c\u7a05\u7387\u5c07\u4f7f\u5927\u591a\u6578\u4eba\u7684\u53e3\u888b\u88e1\u7684\u9322\u6e1b\u5c11\uff0c\u800c\u90a3\u4e9b\u8cfa\u53d6\u56fa\u5b9a\u5de5\u8cc7\u7684\u4eba\u5c07\u53d7\u5230\u6700\u5927\u7684\u5f71\u97ff\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5438\u7159\u8005\u548c\u98f2\u9152\u8005\uff1b\u5f9e4\u67081\u65e5\u8d77\u5c07\u9152\u7cbe\u98f2\u6599\u3001\u83f8\u7d72\u548c\u96ea\u8304\u7684\u6d88\u8cbb\u7a05\u63d0\u9ad86.8%\uff0c\u9999\u83f8\u548c\u96fb\u5b50\u7159\u7522\u54c1\u7684\u6d88\u8cbb\u7a05\u63d0\u9ad84.8%\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u53e6\u5916\u88dc\u5145\uff0c\u672a\u4f86\u4e09\u5e74\u5167\uff0c\u5167\u653f\u90e8\u7684\u64a5\u6b3e\u5c07\u6bd4 2 \u6708 19 \u65e5\u9810\u7b97\u4e2d\u7684\u8a08\u756b\u5c11 49 \u5104\u862d\u7279\u3002\u9019\u5c07\u963b\u7919\u5176\u7cfb\u7d71\u6578\u4f4d\u5316\u548c\u50f1\u7528\u66f4\u591a\u54e1\u5de5\u7684\u52aa\u529b\u3002\u4f7f\u5f97\u63d0\u9ad8\u908a\u5883\u6548\u7387\u3001\u52a0\u5feb\u7c3d\u8b49\u3001\u8b77\u7167\u548c\u8eab\u5206\u8b49\u4ef6\u767c\u653e\u901f\u5ea6\u7684\u8a08\u756b\u53d7\u5230\u632b\u6298\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8d0f\u5bb6\uff1a<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u57fa\u790e\u8a2d\u65bd\u516c\u53f8\uff1a\u653f\u5e9c\u8a08\u5283\u5728 2028 \u5e74 3 \u6708\u65a5\u8cc7 1.03 \u5146\u862d\u7279\u7528\u65bc\u9053\u8def\u3001\u6c34\u5229\u548c\u80fd\u6e90\u9805\u76ee\u4ee5\u53ca\u5176\u4ed6\u57fa\u790e\u8a2d\u65bd\u3002\u9019\u61c9\u8a72\u6703\u589e\u52a0\u5c0d\u6c34\u6ce5\u3001\u92fc\u9435\u548c\u5176\u4ed6\u5efa\u7bc9\u6750\u6599\u7684\u9700\u6c42\uff0c\u4e26\u70ba\u5efa\u7bc9\u548c\u5de5\u7a0b\u516c\u53f8\u63d0\u4f9b\u5de5\u4f5c\u6a5f\u6703\u3002\u9019\u9805\u6295\u8cc7\u61c9\u8a72\u8b93\u71df\u5546\u8b8a\u5f97\u66f4\u5bb9\u6613\uff0c\u4fc3\u9032\u6295\u8cc7\u4e26\u523a\u6fc0\u7d93\u6fdf\u6210\u9577\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u99d5\u99db\u8005\u548c\u901a\u52e4\u8005\uff1a<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8ca1\u653f\u90e8\u6253\u7b97\u7dad\u6301\u71c3\u6cb9\u7a05\u4e0d\u8b8a\uff0c\u4ee5\u6e1b\u8f15\u77f3\u6cb9\u50f9\u683c\u4e0a\u6f32\u7684\u901a\u81a8\u5f71\u97ff\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u516c\u52d9\u4eba\u54e1\uff1a<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u653f\u5e9c\u5805\u6301\u9054\u6210\u5354\u8b70\uff0c\u5728 2025-26 \u5e74\u5c07\u570b\u5bb6\u5de5\u4eba\u7684\u85aa\u8cc7\u63d0\u9ad8 5.5%\uff0c\u4e26\u5728\u63a5\u4e0b\u4f86\u7684\u5169\u5e74\u5167\u63d0\u9ad8\u901a\u8ca8\u81a8\u8139\u7387\u3002\u5b83\u9084\u4fdd\u7559\u4e86\u70ba\u9ad8\u7d1a\u54e1\u5de5\u63d0\u4f9b\u63d0\u524d\u9000\u4f11\u8a08\u5283\u7684\u8a08\u5283\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u525b\u679c\u6c11\u4e3b\u5171\u548c\u570b\uff1a<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8ca1\u653f\u90e8\u627f\u8afe\u5411\u8ecd\u65b9\u64a5\u6b3e 50 \u5104\u862d\u7279\uff0c\u8cc7\u52a9\u525b\u679c\u6771\u90e8\u7684\u300c\u7dad\u548c\u4efb\u52d9\u300d\uff0c\u76e7\u5b89\u9054\u652f\u6301\u7684\u53db\u8ecd\u5728\u90a3\u88e1\u9020\u6210\u4e86\u56b4\u91cd\u7834\u58de\u3002\u8a31\u591a\u5357\u975e\u8ecd\u968a\u5728\u9019\u500b\u4e2d\u975e\u570b\u5bb6\u9663\u4ea1\uff0c\u800c\u5730\u5340\u7d44\u7e54\u8fc4\u4eca\u5c1a\u672a\u6210\u529f\u4fc3\u6210\u505c\u706b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u53e6\u5916\u503c\u5f97\u4e00\u63d0\u7684\u7279\u6b8a\u73fe\u8c61\u662f\uff1a<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">0.09% \u7684\u5357\u975e\u516c\u53f8\u7e73\u7d0d\u3010\u5168\u90e8\u3011\u4f01\u696d\u6240\u5f97\u7a05\u7684 72.3%\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">Efficient Group\u9996\u5e2d\u7d93\u6fdf\u5b78\u5bb6Dawie Roodt\u900f\u9732\uff0c\u5357\u975e\u53ea\u67091051\u5bb6\u4f01\u696d\u7e73\u7d0d\u4e86\u5168\u90e8\u4f01\u696d\u6240\u5f97\u7a05\u768472.3%\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u9019\u986f\u793a\u5357\u975e\u7684\u7a05\u57fa\u6709\u591a\u9ebc\u72f9\u7a84\uff0c\u4ee5\u53ca\u6975\u5c11\u6578\u5927\u578b\u4f01\u696d\u5c0d\u65bc\u7dad\u6301\u570b\u5bb6\u904b\u4f5c\u7684\u91cd\u8981\u6027\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">2025 \u5e74\u9810\u7b97\u986f\u793a\uff0c\u4f01\u696d\u6240\u5f97\u7a05\u662f\u5357\u975e\u7b2c\u4e09\u5927\u6536\u5165\u4f86\u6e90\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u9810\u8a082025\/2026 \u8ca1\u5e74\uff0c\u300c\u4f01\u696d\u6240\u5f97\u7a05\u300d\u5c07\u70ba\u570b\u5bb6\u5e36\u4f86 3,310 \u5104\u862d\u7279\u7684\u6536\u5165\uff0c\u300c\u500b\u4eba\u6240\u5f97\u7a05\u300d\u70ba 8,110 \u5104\u862d\u7279\uff0c\u300c\u589e\u503c\u7a05\u300d\u70ba 5,000 \u5104\u862d\u7279\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u7136\u800c\uff0c\u9019\u4e9b\u5927\u4f01\u696d\u7684\u5f71\u97ff\u529b\u9060\u9060\u8d85\u51fa\u4e86\u7e73\u7d0d\u5927\u91cf\u4f01\u696d\u6240\u5f97\u7a05\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u4ed6\u5011\u4e5f\u662f\u5168\u570b\u6700\u5927\u7684\u96c7\u4e3b\uff0c\u9019\u610f\u5473\u8457\u4ed6\u5011\u7684\u54e1\u5de5\u7e73\u7d0d\u7684\u500b\u4eba\u6240\u5f97\u7a05\u6700\u591a\u3002<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u7576\u4ed6\u5011\u7684\u54e1\u5de5\u82b1\u9322\u6642\uff0c\u5b83\u6703\u900f\u904e\u589e\u503c\u7a05\uff08VAT\uff09\u70ba\u570b\u5bb6\u5275\u9020\u5927\u91cf\u6536\u5165\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u56e0\u6b64\uff0c\u5982\u679c\u6c92\u6709\u9019 1,051 \u5bb6\u516c\u53f8\uff0c\u5357\u975e\u7684\u7d93\u6fdf\u5c07\u6703\u5d29\u6f70\uff0c\u570b\u5bb6\u5c07\u6c92\u6709\u8cc7\u91d1\u7528\u65bc\u4efb\u4f55\u793e\u6703\u63aa\u65bd\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8ca1\u653f\u90e8\u9577\u8868\u793a\uff0c\u300c\u63d0\u9ad8\u4f01\u696d\u6216\u500b\u4eba\u6240\u5f97\u7a05\u7387\u5c07\u6e1b\u5c11\u6536\u5165\uff0c\u640d\u5bb3\u6295\u8cc7\u3001\u5275\u9020\u5c31\u696d\u548c\u7d93\u6fdf\u6210\u9577\u3002\u904e\u53bb\u5e7e\u5e74\uff0c\u4f01\u696d\u7a05\u6536\u6709\u6240\u4e0b\u964d\uff0c\u9019\u8868\u660e\u5229\u6f64\u4e0b\u964d\uff0c\u8cbf\u6613\u74b0\u5883\u60e1\u5316\u3002\u8a31\u591a\u5927\u578b\u4f01\u696d\uff0c\u5c24\u5176\u662f\u7926\u696d\u516c\u53f8\uff0c\u53d7\u5230\u7269\u6d41\u548c\u96fb\u529b\u6210\u672c\u4e0a\u6f32\u7684\u56f0\u64fe\u3002\u300d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u52a0\u4e0a\u76ee\u524d\u70ba\u6b62\uff0c\u5357\u975e\u7684\u4f01\u696d\u6240\u5f97\u7a05\u7a05\u7387\u5df2\u7d93\u9ad8\u65bc\u5927\u591a\u6578\u5176\u4ed6\u570b\u5bb6\u3002\u5982\u679c\u63d0\u9ad8\u4f01\u696d\u6240\u5f97\u7a05\uff0c\u4f01\u696d\u5c31\u6703\u96e2\u958b\uff0c\u4ed6\u5011\u5c31\u4e0d\u6703\u5728\u5357\u975e\u505a\u751f\u610f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u793e\u6703\u88dc\u52a9 (Social Grants)&nbsp;<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u672a\u4f86\u4e09\u5e74\uff0c\u653f\u5e9c\u5c07\u589e\u52a0 82 \u5104\u862d\u7279\u7684\u793e\u6703\u88dc\u52a9\u652f\u51fa\uff0c\u4ee5\u7de9\u89e3\u7aae\u4eba\u751f\u6d3b\u6210\u672c\u7684\u5f71\u97ff\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u7531\u65bc 2025\/2026 \u8ca1\u5e74\u7684\u589e\u503c\u7a05 (VAT) \u4e0a\u8abf\u4e86 0.5 \u500b\u767e\u5206\u9ede\uff0c2026\/2027 \u8ca1\u5e74\u7684\u589e\u503c\u7a05\u4e5f\u4e0a\u8abf\u4e86 0.5 \u500b\u767e\u5206\u9ede\uff0c\u6700\u7d42\u5728\u672a\u4f86\u5169\u5e74\u5c07\u589e\u503c\u7a05\u5f9e 15% \u63a8\u9ad8\u81f3 16%\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u9019\u610f\u5473\u8457\u5373\u5c07\u63a8\u9ad8\u7d93\u6fdf\u4e2d\u57fa\u672c\u98df\u54c1\u4ee5\u53ca\u5176\u4ed6\u5546\u54c1\u548c\u670d\u52d9\u7684\u6210\u672c\uff0c\u9032\u800c\u5f71\u97ff\u7aae\u4eba\u548c\u4e2d\u4f4e\u6536\u5165\u5bb6\u5ead\u7684\u8ca0\u64d4\u80fd\u529b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6b63\u662f\u51fa\u65bc\u9019\u500b\u539f\u56e0\uff0c\u8ca1\u653f\u90e8\u9577\u5411\u570b\u6c11\u8b70\u6703\u63d0\u4ea4\u9810\u7b97\u6642\u544a\u8a34\u570b\u6703\u8b70\u54e1\uff0c\u4ed6\u5c07\u628a\u793e\u6703\u88dc\u52a9\u91d1\u63d0\u9ad8 5.9%\u3002\u4ed6\u8868\u793a\uff0c\u9019\u662f\u70ba\u4e86\u7de9\u89e3\u7aae\u4eba\u53d7\u5230\u589e\u503c\u7a05\u4e0a\u8abf\u7684\u5f71\u97ff\uff0c\u9019\u662f\u81ea 2018 \u5e74\u4ee5\u4f86\u9996\u6b21\u4e0a\u8abf\u589e\u503c\u7a05\u3002<\/span><\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"975\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-6.33.15\u202fPM-1024x975.png\" alt=\"\" class=\"wp-image-1218\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-6.33.15\u202fPM-1024x975.png 1024w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-6.33.15\u202fPM-300x286.png 300w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-6.33.15\u202fPM-768x731.png 768w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-6.33.15\u202fPM-368x350.png 368w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-6.33.15\u202fPM-930x886.png 930w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-6.33.15\u202fPM.png 1424w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><strong>\u5357\u975e\u653f\u5e9c\u5e74\u5ea6\u9810\u7b97\u5728\u7a05\u52d9\u4e0a\u7684\u4e3b\u8981\u6539\u8b8a\uff08\u6216\u8005\u4e0d\u8b8a\uff09\u7684\u91cd\u9ede<\/strong>\uff1a<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\uff08\u9069\u7528\u5e74\u5ea62025\u5e7403\u670801\u65e5\u52302026\u5e7402\u670828\u65e5\uff09<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" width=\"888\" height=\"472\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-7.59.01\u202fPM.png\" alt=\"\" class=\"wp-image-1220\" style=\"width:431px;height:auto\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-7.59.01\u202fPM.png 888w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-7.59.01\u202fPM-300x159.png 300w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-7.59.01\u202fPM-768x408.png 768w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-7.59.01\u202fPM-658x350.png 658w\" sizes=\"(max-width: 888px) 100vw, 888px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u500b\u4eba\uff08\u5305\u62ec<\/b><b> <\/b><b>\u907a\u7522<\/b><b> <\/b><b>\u53ca<\/b><b> <\/b><b>\u7279\u6b8a\u4fe1\u8a17\uff09\u6240\u5f97\u7a05\uff08<\/b><b>64<\/b><b>\u6b72\u53ca\u4ee5\u4e0b\uff09<\/b><b>Personal Income Tax<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5e74\u6536\u5165\u4e0d\u8d85\u904e<span class=\"Apple-converted-space\">&nbsp; <\/span>237 100\uff0c\u7a05\u738718%<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5e74\u6536\u5165\u8d85\u904e 1 817 001\u53ca\u4ee5\u4e0a\uff0c\u7a05\u7387\u70ba 644 489 + \u61c9\u7a05\u6536\u5165\u8d85\u904e 1 817 000 \u7684 45%\u7a05\u7387<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u6700\u4f4e\u7a05\u6536\u9580\u6abb\u5e74\u6536\u5165<\/b>\uff1a<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">64 \u6b72\u53ca\u4ee5\u4e0b\uff1a<span class=\"Apple-converted-space\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<\/span>95 750<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">65 \u6b72\u53ca\u4ee5\u4e0a\uff1a <span class=\"Apple-converted-space\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; <\/span>148 217<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">75 \u6b72\u53ca\u4ee5\u4e0a\uff1a <span class=\"Apple-converted-space\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; <\/span>165 689<\/span><\/p>\n<p><span class=\"Apple-converted-space\" style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">&nbsp;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u5e74\u5229\u606f\u8c41\u514d<\/b>\uff1a<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5e74\u9f61\u572864 \u6b72\u53ca\u4ee5\u4e0b\uff1a 23 800<span class=\"Apple-converted-space\">&nbsp;<\/span><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5e74\u9f61\u572865 \u6b72\u4ee5\u4e0a:<span class=\"Apple-converted-space\">&nbsp;&nbsp;<\/span>34 500<\/span><\/p>\n<p>&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"815\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.01.50\u202fPM-1024x815.png\" alt=\"\" class=\"wp-image-1224\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.01.50\u202fPM-1024x815.png 1024w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.01.50\u202fPM-300x239.png 300w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.01.50\u202fPM-768x611.png 768w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.01.50\u202fPM-440x350.png 440w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.01.50\u202fPM-930x740.png 930w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.01.50\u202fPM.png 1314w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u5206\u7d05\u7a05<\/b><b> <\/b><b>\uff08<\/b><b>Dividend Tax)<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5206\u7d05\u7a05\u7a05\u7387\u7dad\u6301\u5728 20%\u3002<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u8d08\u8207\u7a05<\/b><b> (Donation Tax)<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">3000 \u842c\u4ee5\u5167\u7684\u8d08\u8207\u7a05\u7387\u7dad\u6301\u572820%\u3002<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8d85\u904e 3000 \u842c\u7684\u8d08\u8207\uff1a600 \u842c + 25% \u4e58\u4ee5\u8d85\u904e 3000 \u842c\u7684\u90e8\u5206<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6bcf\u4f4d\u81ea\u7136\u4eba\u6bcf\u5e74\u6709 10 \u842c\u8d08\u8207\u7a05\u7684\u6e1b\u514d\u984d\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u907a\u7522\u7a05<\/b><b> (Estate Duty)<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u907a\u7522\u6de8\u503c\u7684 3000 \u842c\u4ee5\u5167\u7a05\u7387\u7dad\u6301\u572820%.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8d85\u904e 3000 \u842c\u7684\u6de8\u8cc7\u7522\u7a05\u7387\u70ba 600 \u842c + 25% \u4e58\u4ee5\u8d85\u904e 3000 \u842c\u7684\u90e8\u5206<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u907a\u7522\u7684\u6a19\u6e96\u8c41\u514d\u984d\u70ba 350 \u842c\u3002<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u8cc7\u7522\u589e\u503c\u7a05<\/b><b>(Capital Gains Tax)<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6700\u9ad8\u6709\u6548\u7a05\u7387\u70ba\uff1a<span class=\"Apple-converted-space\">&nbsp;<\/span><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u500b\u4eba \u53ca \u7279\u6b8a\u4fe1\u8a17\uff1a18%<span class=\"Apple-converted-space\">&nbsp;<\/span><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u516c\u53f8\uff1a21,6% \uff082023\u5e74\u5ea6\uff1a22.4%\uff09<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u4e00\u822c\u4fe1\u8a17\uff1a36%<span class=\"Apple-converted-space\">&nbsp;<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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\u3010\u81ea\u7528\u4f4f\u5b85\u3011\u7684\u8c41\u514d\u5229\u5f97\u70ba 200\u842c\u862d\u7279\u3001\u4eba\u58fd\u4fdd\u96aa\u3001\u7279\u5b9a\u9000\u4f11\u6536\u5165\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6bcf\u4f4d\u81ea\u7136\u4eba\u6bcf\u5e74\u6709 4 \u842c\u7684\u8cc7\u7522\u589e\u503c\u7a05\u6e1b\u514d\u984d\u3002<\/span><\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u53e6\u5916\uff0c\u8d85\u904e55\u6b72\u7684\u81ea\u7136\u4eba\u5728\u4e00\u500b\u5e74\u5ea6\u5167\u51fa\u552e\u7b26\u5408\u3010\u5c0f\u578b\u4f01\u696d\u3011\uff08Small Business) \u689d\u4ef6\u7684\u516c\u53f8\u8cc7\u7522\u6642\u4eab\u6709\u4e00\u6b21\u6027\u7684 180 \u842c\u8cc7\u7522\u589e\u503c\u7a05\u6e1b\u514d\u984d\u3002<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u3010\u5c0f\u578b\u4f01\u696d\u3011\uff08Small Business) \u7684\u5b9a\u7fa9\u7232\u5e02\u503c\u4f4e\u65bc1000 \u842c\u7684\u516c\u53f8\u3002<\/span><\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u516c\u53f8\u6240\u5f97\u7a05<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u516c\u53f8\u6240\u5f97\u7a05\u7a05\u7387\u7dad\u6301\u5728 27% \uff082023\u5e74\u5ea6\uff1a28%\uff09\u3002<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u53e6\u5916\uff0c\u7b26\u5408\u8981\u6c42\u7684\u4e2d\u3001\u5c0f\u578b\u4f01\u696d\u4eab\u6709\u7279\u6b8a\u6240\u5f97\u7a05\u7a05\u7387\u512a\u60e0\u3002<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u3010\u5c0f\u578b\u4f01\u696d\u7a05\u7387\u512a\u60e0\u3011\uff08Small Business Corporations)<span class=\"Apple-converted-space\">&nbsp;<\/span><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u3010\u5c0f\u578b\u4f01\u696d\u3011\u7b26\u5408\u8cc7\u683c\u7684\u4e3b\u8981\u8981\u6c42\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6240\u6709\u80a1\u4efd\u5747\u7531\u500b\u4eba\u6301\u6709\u3001<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u80a1\u6771\u6c92\u6709\u6301\u6709\u4efb\u4f55\u5176\u4ed6\u516c\u53f8\u7684\u80a1\u4efd\uff08\u4e0a\u5e02\u516c\u53f8\u80a1\u4efd\u9664\u5916\uff09\u3001<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u516c\u53f8\u5728\u8a55\u4f30\u5e74\u5ea6\u7684\u7e3d\u6536\u5165\u4e0d\u5f97\u8d85\u904e 2000 \u842c\u862d\u7279\u3001<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6295\u8cc7\u6536\u5165\u548c\u63d0\u4f9b\u500b\u4eba\u670d\u52d9\u7684\u6536\u5165\u4e0d\u80fd\u8d85\u904e\u516c\u53f8\u7e3d\u6536\u5165\u7684 20% \u3001\u4e26\u4e14\uff1b<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u516c\u53f8\u4e0d\u662f\u201c\u50f1\u50ad\u516c\u53f8\u201d\u6216\u201c\u500b\u4eba\u670d\u52d9\u63d0\u4f9b\u516c\u53f8\u201d<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u9069\u7528\u65bc 2025 \u5e74 4 \u6708 1 \u65e5\u81f3 2026 \u5e74 3 \u6708 31 \u65e5\u7d50\u675f\u8ca1\u653f\u5e74\u5ea6\u3010\u5c0f\u578b\u4f01\u696d\u3011<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"461\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.08\u202fPM-1024x461.png\" alt=\"\" class=\"wp-image-1223\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.08\u202fPM-1024x461.png 1024w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.08\u202fPM-300x135.png 300w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.08\u202fPM-768x345.png 768w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.08\u202fPM-778x350.png 778w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.08\u202fPM-930x418.png 930w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.08\u202fPM.png 1436w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u3010\u5fae\u578b\u4f01\u696d\u71df\u696d\u984d\u7a05\u7387\u512a\u60e0\u3011(Micro Business Turnover)<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u3010\u5fae\u578b\u4f01\u696d\u3011\u53ef\u4ee5\u662f\u500b\u9ad4\u6236\u3001\u5408\u5925\u4eba\u3001\u6216\u8005\u6cd5\u4eba\u3002<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u7b26\u5408\u8cc7\u683c\u7684\u4e3b\u8981\u8981\u6c42\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8a55\u4f30\u5e74\u5ea6\u7684\u71df\u696d\u984d\u4e0d\u5f97\u8d85\u904e 100 \u842c\u862d\u7279\uff1b<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u9069\u7528\u65bc 2025 \u5e74 3 \u6708 1 \u65e5\u81f3 2026 \u5e74 2 \u6708 28 \u65e5\u7d50\u675f\u8ca1\u653f\u5e74\u5ea6\u3010\u5fae\u578b\u4f01\u696d\u3011<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"470\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.20\u202fPM-1024x470.png\" alt=\"\" class=\"wp-image-1222\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.20\u202fPM-1024x470.png 1024w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.20\u202fPM-300x138.png 300w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.20\u202fPM-768x353.png 768w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.20\u202fPM-762x350.png 762w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.20\u202fPM-930x427.png 930w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-8.02.20\u202fPM.png 1380w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u4e00\u822c\u4fe1\u8a17\u6240\u5f97\u7a05<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u4e00\u822c\u4fe1\u8a17\u6240\u5f97\u7a05\u7a05\u7387\u7dad\u6301\u70ba 45%<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u6240\u5f97\u7a05\u9810\u7e73\u7a05\uff08\u7279\u5225\u63d0\u9192\uff1a\u9019\u4e0d\u662f\u984d\u5916\u7684\u7a05\u91d1\uff09<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u81ea\u7136\u4eba\uff1b\u8a72\u7a05\u52d9\u5e74\u5ea6\u6c92\u6709\u71df\u696d\u6536\u5165\uff1b\u800c\u4e14<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8a72\u5e74\u5ea6\u61c9\u7a05\u6536\u5165\u4f4e\u65bc\u514d\u7a05\u984d\uff0c\u6216\u8005<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8a72\u5e74\u5ea6\u61c9\u7a05\u4e2d\u6d88\u6975\u6536\u5165\u4f4e\u65bc3\u842c<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u7b2c\u4e8c\u671f\u9810\u7e73\u7a05\uff08\u7a05\u52d9\u5e74\u5ea6\u7d50\u675f\u7576\u5929\uff0c\u4e00\u822c\u57282\u670828\/29\u865f\uff09\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p><span class=\"Apple-converted-space\" style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">&nbsp;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u54e1\u5de5\u7a05<\/b><b> &#8211; PAYE<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6240\u6709\u7684\u517c\u8077\u54e1\u5de5\u6216\u8005\u81e8\u6642\u5de5\uff0c\u4f5c\u70ba\u50f1\u4e3b\u4e5f\u5fc5\u9808\u6263\u7e7325%\u7684PAYE\u3002<\/span><\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u5931\u696d\u4fdd\u96aa\u57fa\u91d1<\/b><b> &#8211; UIF<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5931\u696d\u4fdd\u96aa\u57fa\u91d1 \uff08UIF\uff09 \u7684\u7e73\u6b3e\u4e0a\u9650\u5728\u904e\u53bb\u5e7e\u5e74\u4e2d\u4e26\u672a\u63d0\u9ad8\uff1a\u6bcf\u670817 712\u3002<\/span><\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u9810\u6263\u6240\u5f97\u7a05<\/b><b> \u2013 WITHHOLDING TAX<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u9810\u6263\u6240\u5f97\u7a05\u662f\u4e16\u754c\u67d0\u4e9b\u570b\u5bb6\u3001\u5730\u65b9\u7684\u7a05\u9805\u4e4b\u4e00\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u4e0d\u52d5\u7522<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5982\u679c\u8ce3\u5bb6\u662f\uff1a<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u3010\u81ea\u7136\u4eba\u3011\u9810\u6263\u91d1\u984d\u70ba<span class=\"Apple-converted-space\">&nbsp;<\/span>7.5%<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u3010\u516c\u53f8\u3011\u9810\u6263\u91d1\u984d\u70ba<span class=\"Apple-converted-space\">&nbsp; &nbsp;<\/span>10%<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u3010\u4fe1\u8a17\u3011\u9810\u6263\u91d1\u984d\u70ba<span class=\"Apple-converted-space\">&nbsp; &nbsp;<\/span>15%<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u7248\u7a05\u6536\u76ca<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u80a1\u606f<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u5229\u606f<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5357\u975e\u8207\u4e16\u754c\u8a31\u591a\u570b\u5bb6\u6709\u7a05\u52d9\u4e92\u5229\u512a\u60e0\u3002\u5c0d\u65bc\u80a1\u606f\u3001\u5229\u606f\u548c\u7248\u7a05\u6536\u76ca\u7684\u9810\u6263\u6240\u5f97\u7a05\u689d\u7d04\u7a05\u7387\u53ef\u6309\u76f8\u95dc\u7a05\u6536\u689d\u7d04\u7684\u689d\u6b3e\u964d\u4f4e\uff0c\u5177\u9ad4\u5982\u4e0b\uff08\u50c5\u50c5\u8209\u4f8b\uff0c\u4e26\u4e0d\u662f\u5b8c\u6574\u7684\u6e05\u55ae\uff09\uff1a<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"455\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-9.41.57\u202fPM-1024x455.png\" alt=\"\" class=\"wp-image-1237\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-9.41.57\u202fPM-1024x455.png 1024w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-9.41.57\u202fPM-300x133.png 300w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-9.41.57\u202fPM-768x341.png 768w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-9.41.57\u202fPM-788x350.png 788w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-9.41.57\u202fPM-930x413.png 930w, https:\/\/lai.co.za\/wp-content\/uploads\/2025\/03\/Screenshot-2025-03-18-at-9.41.57\u202fPM.png 1482w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u589e\u503c\u7a05<\/b><b> &#8211; VALUE ADDED TAX<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u570b\u5bb6\u8ca1\u653f\u90e8\u5c07\u65bc2025\u5e74 5\u67081\u65e5\u8d77\u5c07\u589e\u503c\u7a05\uff08VAT\uff09\u63d0\u9ad80.5 \u500b\u767e\u5206\u9ede\uff0c\u4e26\u65bc\u660e\u5e744\u67081\u65e5\u8d77\u63d0\u9ad80.5\u500b\u767e\u5206\u9ede\uff0c\u7a05\u7387\u905416%\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6bcf\u7576\uff0c\u4f01\u696d\u9810\u8a08\u5e74\u71df\u696d\u984d\u5df2\u7d93\u8d85\u904e\u6216\u5728\u672a\u4f8612\u500b\u6708\u5167\u6703\u8d85\u904e 100\u842c (\u516c\u53f8\u6216\u500b\u4eba)\uff0c\u90fd\u5fc5\u9808\u8a3b\u518a\u70ba\u589e\u503c\u7a05\u7d0d\u7a05\u4eba (V.A.T. Vendor)\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5e74\u71df\u696d\u984d\u8d85\u904e 5 \u842c\u7684\u4f01\u696d\u53ef\u4ee5\u7533\u8acb\u3010\u81ea\u9858\u8a3b\u518a\u3011\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5927\u90e8\u4efd\u589e\u503c\u7a05\u7d0d\u7a05\u4eba\u5c6c\u5169\u500b\u6708\u4ea4\u55ae\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u4ee5\u4e0b\u5e7e\u7a2e\u5e38\u898b\u652f\u51fa\u662f\u4e0d\u53ef\u4ee5\u7528\u4f86\u62b5\u589e\u503c\u7a05\u7684\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u516c\u53f8\u7d93\u71df\u7bc4\u570d\u4ee5\u5916\u7684\u9032\u8ca8\u767c\u7968<\/span><\/li>\n<li><span style=\"font-family: arial, 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20px;\">\u7a05\u52d9\u5c40\u4e00\u76f4\u4ee5\u4f86\u958b\u59cb\u5c0d\u65bc\u62b5\u7a05\u767c\u7968\u7684\u5be9\u6838\u975e\u5e38\u56b4\u683c\uff01<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6211\u5011\u5f37\u70c8\u5efa\u8b70\u6240\u6709\u589e\u503c\u7a05\u7d0d\u7a05\u4eba\uff0c\u5982\u679c\u60a8\u7684\u4f9b\u61c9\u5546\u6709\u6536\u60a8\u589e\u503c\u7a05\uff0c\u60a8\u8981\u78ba\u8a8d\u62ff\u5230\u624b\u7684\u767c\u7968\u6709\u5305\u542b\u4ee5\u4e0b\u5e7e\u500b\u5fc5\u9808\u7684\u8a0a\u606f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8cb7\u8ce3\u96d9\u65b9\u7684\u540d\u5b57\u3001\u5730\u5740\u3001\u7a05\u865f\uff084\u958b\u982d\u7684\u865f\u78bc\uff09<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u65e5\u671f<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8ca8\u54c1\u660e\u7d30\u3001\u55ae\u50f9\u3001\u6578\u91cf<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6e05\u695a\u5beb\u4e0a\u589e\u503c\u7a05\u91d1\u984d\u4ee5\u53ca\u7a05\u7387\uff08\u76ee\u524d15%\uff09<\/span><\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\uff08\u7279\u5225\u63d0\u9192\uff1a\u540d\u5b57\u7684\u90e8\u5206\uff0c\u4e00\u5b9a\u8981\u5beb\u4e0a\u5728\u7a05\u52d9\u5c40\u8a3b\u518a\u7684\u7a05\u52d9\u5546\u865f\uff0c\u4e0d\u80fd\u53ea\u662f\u201c\u9673\u5c0f\u59d0\u201d \u201c\u674e\u5148\u751f\u201d\u3002\uff09<\/span><\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6b64\u523b\u7684\u5357\u975e\u570b\u7a05\u5c40\u5df1\u5168\u9762\u5b8c\u6210\u7cfb\u7d71\u96fb\u8166\u5316\u3002\u518d\u52a0\u4e0a\u8207\u5404\u5bb6\u9280\u884c\u3001\u79fb\u6c11\u5c40\u3001\u6d77\u95dc\u3001\u52de\u5de5\u5c40\u4ee5\u53ca\u516c\u53f8\u8a3b\u518a\u8655\u90fd\u5df2\u7d93\u4e92\u76f8\u9023\u7dda\u65b9\u4fbf\u53ca\u6642\u7684\u8a0a\u606f\u4ea4\u63db\u3002\u6211\u5011\u5f37\u70c8\u611f\u53d7\u5230\u570b\u7a05\u5c40\u67e5\u8cec\u7684\u983b\u5bc6\u5ea6\u3001\u4ee5\u53ca\u6df1\u5ea6\u90fd\u5728\u52a0\u5f37\u4e2d\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6211\u5011\u5f37\u70c8\u5efa\u8b70\uff0c\u76ee\u524d\u9084\u6c92\u6709\u5b8c\u5168\u7b26\u5408\u7a05\u52d9\u8981\u6c42\u7684\u670b\u53cb\u5011\uff0c\u5118\u5feb\u9054\u5230\u7a05\u52d9\u5c40\u7684\u8981\u6c42\uff0c\u4ee5\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u56f0\u64fe\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u6709\u6b63\u5f0f\u57f7\u7167\u7684\u5c08\u696d\u6703\u8a08\u5e2b\u4ee5\u53ca\u5be9\u8a08\u5e2b\u7684\u5e6b\u52a9\uff1b\u5831\u7a05\u4e26\u4e0d\u662f\u90a3\u9ebc\u8907\u96dc\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u800c\u4e14\u5c08\u696d\u7684\u5718\u968a\u80fd\u5354\u52a9\u60a8\u7684\u4e8b\u696d\u5728\u5357\u975e\u5927\u5c55\u9d3b\u5716\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u611f\u8b1d\u60a8\u7684\u95b2\u8b80\uff0c\u5982\u6709\u4e0d\u8db3\u4e4b\u8655\u9084\u8acb\u60a8\u591a\u591a\u5305\u6db5\u3001\u6307\u6559\uff01\uff01<\/span><\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5982\u679c\u60a8\u6709\u76f8\u95dc\u7684\u554f\u984c\uff0c\u6b61\u8fce\u60a8\u4f86\u96fb\u8aee\u8a62\uff0c\u6216\u8005\u7559\u8a00\u7d66\u6211\u5011\u3002<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u806f\u7e6b\u8cf4\u5efa\u826f\u5357\u975e\u8a3b\u518a\u6703\u8a08\u5e2b\u5be9\u8a08\u5e2b<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5fae\u4fe1\u516c\u773e\u865f laij88<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u79c1\u4eba\u5fae\u4fe1\u865f\u78bc andylai618<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8fa6\u516c\u5ba4\u865f\u78bc 0861000005<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u96fb\u5b50\u90f5\u7bb1<span class=\"Apple-converted-space\">\u00a0<\/span>admin@lai.co.za<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u516c\u53f8\u7db2\u7ad9 www.lai.co.za<\/span><\/strong><\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 16px;\">(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.)<\/span><\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">\u8cc7\u6599\u4f86\u6e90 \uff08Source of information for reference)\uff1a<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">https:\/\/www.sars.gov.za\/<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">https:\/\/www.treasury.gov.za\/documents\/national budget\/default.aspx<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">ttps:\/\/businesstech.co.za<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">https:\/\/www.timeslive.co.za\/<\/span><\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5357\u975e\u8ca1\u653f\u90e8\u9577 Enoch Godonwana \u65bc 2025 \u5e74 3 \u6708\u767c\u8868\u4e86 2025 ~ 2026 \u5e74\u570b\u5bb6\u9810\u7b97\u6f14\u8b1b\u5411\u7acb\u6cd5\u8005\u63d0\u4ea4\u7684\u4fee\u8a02\u5f8c\u9810\u7b97\u4e2d\u524a\u6e1b\u4e86\u652f\u51fa\u4e26\u8abf\u6574\u4e86\u7a05\u6536\u7d44\u5408\u3002 \u4eca\u5e74\u7684\u9810\u7b97\u6709\u8a31\u591a\u570b\u5bb6\u8ca1\u52d9\u898f\u5283\u4ee5\u53ca\u7a05\u6cd5\u7684\u6539\u8b8a\u90fd\u5f71\u97ff\u6211\u5011\u7684\u751f\u6d3b\u3002\u2028\u6211\u5011\u7279\u5225\u70ba\u5927\u5bb6\u64f7\u53d6\u4e00\u4e9b\u5c08\u5bb6\u63d0\u51fa\u7684\u91cd\u9ede\u8207\u5927\u5bb6\u5206\u4eab\u3002 \u2028\u8a31\u591a\u5c08\u5bb6\u5728\u9019\u6b21\u7684\u9810\u7b97\u9812\u5e03\u5f8c\u90fd\u900f\u9732\u51fa\u4e00\u500b\u5171\u540c\u7684\u96b1\u6182\uff1a\u3010\u5357\u975e\u6c92\u9322\u4e86\uff01\u3011\u3002 \u2028\u5176\u4e2d\u767c\u5c55\u8207\u4f01\u696d\u4e2d\u5fc3\uff08CDE\uff09\u57f7\u884c\u8463\u4e8b\u5b89\u00b7\u4f2f\u6069\u65af\u5766\u8b66\u544a\u8aaa\uff0c2025 \u5e74\u9810\u7b97\u653e\u68c4\u4e86\u53bb\u5e74\u524a\u6e1b\u652f\u51fa\u4ee5\u89e3\u6c7a\u8d64\u5b57\u7684\u627f\u8afe\u3002\u2028 \u76f8\u53cd\uff0c\u8ca1\u653f\u90e8\u9577\u4f0a\u8afe\u514b\u00b7\u6208\u6771\u74e6\u7d0d (Enoch Godongwana) \u901a\u904e\u589e\u52a0\u589e\u503c\u7a05 (VAT) \u548c\u8abf\u6574\u500b\u4eba\u6240\u5f97\u7a05\u7a05\u7387\u4f86\u589e\u52a0\u7a05\u6536\u3002\u2028 \u5979\u8aaa\uff0c\u653f\u5e9c\u5411\u85aa\u8cc7\u5df2\u7d93\u904e\u9ad8\u7684\u516c\u52d9\u54e1\u63d0\u4f9b\u9ad8\u65bc\u901a\u81a8\u7684\u52a0\u85aa\uff0c\u9019\u7d66\u570b\u5bb6\u8ca1\u653f\u5e36\u4f86\u4e86\u5de8\u5927\u58d3\u529b\u3002\u2028<\/p><p><a class=\"more-link btn\" href=\"https:\/\/lai.co.za\/?p=1216\">Continue 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