{"id":1278,"date":"2026-03-10T08:30:00","date_gmt":"2026-03-10T06:30:00","guid":{"rendered":"https:\/\/lai.co.za\/?p=1278"},"modified":"2026-03-11T07:27:37","modified_gmt":"2026-03-11T05:27:37","slug":"2026-2027-%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-%e5%a2%9e%e5%80%bc%e7%a8%85%ef%bc%88vat-%e5%bc%b7%e5%88%b6%e9%96%80%e6%aa%bb%e8%aa%bf%e9%ab%98","status":"publish","type":"post","link":"https:\/\/lai.co.za\/?p=1278","title":{"rendered":"2026 &#8211; 2027 \u5357\u975e\u653f\u5e9c\u5e74\u5ea6\u9810\u7b97\uff1a \u589e\u503c\u7a05\uff08VAT) \u5f37\u5236\u9580\u6abb\u8abf\u9ad8!"},"content":{"rendered":"\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><a href=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/IMG_2679.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-1294\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/IMG_2679.jpg\" alt=\"\" width=\"640\" height=\"430\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/IMG_2679.jpg 640w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/IMG_2679-300x202.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/a><\/span><\/p>\n<p>\u00a0<\/p>\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 2026 \u5e74 2 \u6708\u767c\u8868\u4e86 2026 ~ 2027 \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<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<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\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;\">\u5357\u975e\u7684 2026 \u5e74\u570b\u5bb6\u9810\u7b97\u7531\u8ca1\u653f\u90e8\u9577Enoch Godongwana \u65bc 2026 \u5e74 2 \u6708 25 \u65e5\u63d0\u4ea4\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u7e7c 2025 \u5e74\u7d93\u6fdf\u7684\u8f49\u6298\u9ede\u4e4b\u5f8c\uff0c\u6211\u5011\u6ce8\u610f\u5230\u5e7e\u500b\u6708\u4f86\uff0c\u570b\u6c11\u7d93\u6fdf\u8868\u73fe\u7684\u6539\u5584\u3001\u50b5\u52d9\u58d3\u529b\u7684\u7de9\u89e3\u548c\u8b39\u614e\u7684\u6a02\u89c0\u60c5\u7dd2\uff0c\u6240\u6709\u9019\u4e9b\u90fd\u53cd\u6620\u5728\u4eca\u5e74\u7684\u570b\u5bb6\u8ca1\u653f\u8a08\u5283\u4e2d\u3002 <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u4e0b\u9762\uff0c\u6211\u5011\u5206\u89e3\u4e862026 \/ 2027 \u5e74\u9810\u7b97\u7684\u4eae\u9ede\uff0c\u5c07\u5b83\u5011\u8207\u5f80\u5e74\u7684\u9810\u7b97\u9032\u884c\u6bd4\u8f03\uff0c\u4e26\u63a2\u7d22\u9019\u4e9b\u8b8a\u5316\u53ef\u80fd\u5c0d\u60a8\u610f\u5473\u8457\u4ec0\u9ebc\u3002<\/span><\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u570b\u50b5<\/b><b><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">17\u5e74\u4f86\uff0c\u5357\u975e\u7684\u50b5\u52d9\u8ecc\u8de1\u9996\u6b21\u7a69\u5b9a\u4e0b\u4f86\uff0c\u511f\u50b5\u6210\u672c\u958b\u59cb\u4e0b\u964d\uff0c\u9019\u662f\u591a\u5e74\u4f86\u6709\u7d00\u5f8b\u7684\u8ca1\u653f\u7ba1\u7406\u548c\u6539\u9032\u7d50\u69cb\u6539\u9769\u7684\u7d50\u679c\u3002 \u653f\u5e9c\u5831\u544a\u8aaa\uff0c\u9810\u7b97\u8d64\u5b57\u6b63\u5728\u7e2e\u5c0f\uff0c\u8ca1\u653f\u4fe1\u8b7d\u7684\u63d0\u9ad8\u6700\u8fd1\u5e6b\u52a9\u8a72\u570b16\u5e74\u4f86\u9996\u6b21\u7372\u5f97\u4fe1\u7528\u8a55\u7d1a\u5347\u7d1a\u3002<span class=\"Apple-converted-space\">\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8ca1\u653f\u90e8\u9810\u8a08\uff0c\u5408\u4f75\u9810\u7b97\u8d64\u5b57\u5c07\u5f9e 2025\/26 \u5e74\u4f54\u570b\u5167\u751f\u7522\u7e3d\u503c\u7684 4.5% \u7e2e\u6e1b\u5230 2028\/29 \u5e74\u76843.1%\uff0c\u800c\u653f\u5e9c\u6536\u5165\u5728\u4e2d\u671f\u5167\u7e7c\u7e8c\u589e\u9577\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u5c0d\u500b\u4eba\u7684\u7a05\u6536\u6e1b\u514d<\/b><b><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">2026 \u5e74\u9810\u7b97\u7684\u4e00\u500b\u4e3b\u8981\u982d\u689d\u5c08\u6848\u662f\u53d6\u6d88\u4e4b\u524d\u8a08\u5283\u7684 200 \u5104\u862d\u7279\u7684\u589e\u7a05\u3002 \u6536\u5165\u5fb5\u6536\u7684\u6539\u5584\u4e3b\u8981\u662f\u7531\u5546\u54c1\u4e0a\u6f32\u9a45\u52d5\u7684\u4f7f\u8ca1\u653f\u90e8\u64a4\u56de\u4e86\u8a72\u63d0\u6848\u3002 <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u60a8\u7684\u500b\u4eba\u6240\u5f97\u7a05\u7b49\u7d1a\u548c\u91ab\u7642\u7a05\u6536\u62b5\u514d\u73fe\u5728\u5c07\u5728 3 \u5e74\u4f86\u9996\u6b21\u6839\u64da\u901a\u8ca8\u81a8\u8139\u9032\u884c\u5168\u9762\u8abf\u6574\uff0c\u70ba\u60a8\u4f5c\u70ba\u7d0d\u7a05\u4eba\u63d0\u4f9b\u771f\u6b63\u7684\u7de9\u89e3\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u5c0f\u4f01\u696d\u7a05\u6536\u652f\u63f4<\/b><b><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">2026 \u5e74\uff0c\u5fae\u578b\u548c\u5c0f\u578b\u4f01\u696d\u5c07\u900f\u904e\u63d0\u9ad8\u589e\u503c\u7a05\u8a3b\u518a\u9580\u6abb\u5927\u5e45\u53d7\u76ca\uff0c\u9019\u5c07\u6e1b\u8f15\u5c0f\u4f01\u696d\u7684\u884c\u653f\u8ca0\u64d4\u3002 <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u8ca1\u653f\u90e8\u9577\u9084\u5ba3\u4f48\uff0c\u5c0f\u4f01\u696d\u8cc7\u7522\u8655\u7f6e\u7684\u8cc7\u672c\u5229\u5f97\u514d\u7a05\u9580\u6abb\u5df2\u63d0\u9ad8\u52301,500 \u842c\u862d\u7279\uff0c\u589e\u9577\u4e8650%\u3002 <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u9019\u5169\u9805\u63aa\u65bd\u90fd\u65e8\u5728\u523a\u6fc0\u5275\u696d\u548c\u652f\u63f4\u5275\u9020\u5c31\u696d\u6a5f\u6703\u7684\u4f01\u696d\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u57fa\u790e\u8a2d\u65bd\u6295\u8cc7<\/b><b><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u653f\u5e9c\u5df2\u5728\u672a\u4f86 3 \u500b\u8ca1\u653f\u5e74\u5ea6\u70ba\u7269\u6d41\u3001\u80fd\u6e90\u3001\u6c34\u548c\u885b\u751f\u5c08\u6848\u627f\u8afe\u8d85\u904e 1 \u842c\u5104\u862d\u7279\u3002 <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u9019\u5305\u62ec\u79c1\u71df\u90e8\u9580\u7684\u65b0\u5408\u540c\u6a5f\u6703\uff0c\u7279\u5225\u662f\u5728\u5efa\u7bc9\u696d\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u793e\u6703\u88dc\u52a9\u91d1<\/b><b><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5f9e2026\u5e744\u67081\u65e5\u8d77\uff0c\u793e\u6703\u88dc\u52a9\u91d1\u5c07\u7565\u9ad8\u65bc 3.5% \u7684\u901a\u8ca8\u81a8\u8139\u7387\u3002 \u8001\u5e74\u4eba\u7684\u88dc\u52a9\u91d1\u5f9e 2,315 \u862d\u7279\u4e0a\u5347\u5230 2,400 \u862d\u7279\uff083.7%\uff09\uff0c\u5152\u7ae5\u64ab\u990a\u88dc\u52a9\u91d1\u5f9e 560 \u862d\u7279\u589e\u52a0\u5230 580 \u862d\u7279\uff083.6%\uff09\u3002 <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u653f\u5e9c\u9810\u8a08\u57282026\/27\u5e74\u5c07\u82b1\u8cbb 2,928 \u5104\u862d\u7279\u7528\u65bc\u8d08\u6b3e\uff0c\u5305\u62ec 369 \u5104\u862d\u7279\u7528\u65bc\u793e\u6703\u6551\u6fdf\uff08SRD\uff09\u8d08\u6b3e\uff0c\u6bcf\u6708\u4ecd\u70ba 370 \u862d\u7279\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u9152\u7cbe\u548c\u83f8\u8349\u7a05\u4ee5\u53ca\u71c3\u6599\u7a05<\/b><b><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u9152\u7cbe\u548c\u83f8\u8349\u7a05\u5c07\u589e\u52a0 3.4%\u3002 \u5728\u8207\u901a\u8139\u76f8\u95dc\u7684\u8abf\u6574\u548c\u78b3\u6210\u672c\u7684\u63a8\u52d5\u4e0b\uff0c93\u8f9b\u70f7\u503c\u6c7d\u6cb9\u7684\u71c3\u6cb9\u7a05\u5c07\u63d0\u9ad8\u6bcf\u534721\u5206\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u5b58\u6b3e<\/b><b><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u70ba\u4e86\u5229\u7528\u76f8\u5c0d\u6709\u5229\u7684\u7d93\u6fdf\u689d\u4ef6\uff0c\u653f\u5e9c\u63d0\u4f9b\u4e86\u4e00\u4e9b\u6fc0\u52f5\u63aa\u65bd\u4f86\u4fc3\u9032\u60a8\u7684\u500b\u4eba\u8ca1\u52d9\u5fa9\u539f\u529b\uff0c\u5c07\u514d\u7a05\u5132\u84c4\u8cec\u6236\u7e73\u6b3e\u9650\u984d\u63d0\u9ad8\u5230\u6bcf\u5e7446,000 \u862d\u7279\uff08\u5f9e 36,000 \u862d\u7279\uff09\uff0c\u5c07\u9000\u4f11\u6e1b\u7a05\u9650\u984d\u63d0\u9ad8\u5230 430,000 \u862d\u7279\uff08\u5f9e 350,000\u862d\u7279\uff09\u3002<\/span><\/p>\n<p>\u00a0<\/p>\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;\">\u53bb\u5e74\u5c0d\u65bc\u8981\u4e0d\u8981\u589e\u52a0\u589e\u503c\u7a05\u7a05\u7387\u7684\u7d1b\u64fe\uff0c\u6700\u7d42\u6c7a\u5b9a\u662f\u7dad\u6301\u4e0d\u8b8a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u4e26\u4e14\uff0c\u5c07\u589e\u503c\u7a05\uff08VAT\uff09\u5f37\u5236\u8a3b\u518a\u7684\u5e74\u71df\u696d\u984d\u9580\u6abb\u5f9e\u539f\u5148\u7684100 \u842c\u8abf\u9ad8\u5230 230 \u842c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u9019\u5c0d\u65bc\u5f88\u591a\u7684\u5fae\u578b\u4f01\u696d\u4f86\u8aaa\u662f\u500b\u6709\u5229\u7684\u6539\u8b8a\u3002<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"570\" height=\"1024\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.16.34-PM-570x1024.png\" alt=\"\" class=\"wp-image-1282\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.16.34-PM-570x1024.png 570w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.16.34-PM-167x300.png 167w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.16.34-PM-768x1380.png 768w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.16.34-PM.png 816w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"834\" height=\"1000\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.18.39-PM.png\" alt=\"\" class=\"wp-image-1283\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.18.39-PM.png 834w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.18.39-PM-250x300.png 250w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.18.39-PM-768x921.png 768w\" sizes=\"(max-width: 834px) 100vw, 834px\" \/><\/figure>\n\n\n\n<p><span style=\"font-size: 20px;\"><b>\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<\/b>\uff1a<\/span><\/p>\n<p>\uff08<span style=\"font-size: 20px;\">\u9069\u7528\u5e74\u5ea62026 \u5e74 03 \u6708 01 \u65e5\u5230 2027 \u5e74 02 \u6708 28 \u65e5\uff09<span class=\"Apple-converted-space\">&nbsp;<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/IMG_2677.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1293\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/IMG_2677.jpg\" alt=\"\" width=\"600\" height=\"400\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/IMG_2677.jpg 600w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/IMG_2677-300x200.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\"><b>\u500b\u4eba\u6240\u5f97\u7a05<\/b><b> Personal Income Tax <\/b><b>\uff08\u5305\u62ec<\/b><b> <\/b><b>\u907a\u7522<\/b><b> <\/b><b>\u53ca<\/b><b> <\/b><b>\u7279\u6b8a\u4fe1\u8a17\uff09<\/b><b><\/b><\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\"><b>* <\/b><b>\u9069\u7528 <\/b><b>64 <\/b><b>\u6b72\u53ca\u4ee5\u4e0b<\/b><b><\/b><\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u5e74\u6536\u5165\u4e0d\u8d85\u904e<span class=\"Apple-converted-space\">&nbsp; <\/span>237 100 \u7684\u7a05\u7387\uff1a18%<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u5e74\u6536\u5165\u8d85\u904e 1 817 001\u53ca\u4ee5\u4e0a\u7684\u7a05\u7387\u70ba\uff1a<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">644 489 + \uff08\u8d85\u904e 1 817 001\u7684\u61c9\u7a05\u6536\u5165 \u4e58\u4ee5 45%\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\"><b>\u6700\u4f4e\u7a05\u6536\u9580\u6abb\u5e74\u6536\u5165<\/b>\uff1a<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">64 \u6b72\u53ca\u4ee5\u4e0b\uff1a<span class=\"Apple-converted-space\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; <\/span>99 000<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">65 \u6b72\u53ca\u4ee5\u4e0a\uff1a <span class=\"Apple-converted-space\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; <\/span>153 250<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">75 \u6b72\u53ca\u4ee5\u4e0a\uff1a <span class=\"Apple-converted-space\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; <\/span>171 300<\/span><\/p>\n<p><span class=\"Apple-converted-space\" style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">&nbsp;<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\"><b>\u5e74\u5229\u606f\u8c41\u514d<\/b>\uff1a<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u5e74\u9f61\u5728 64 \u6b72\u53ca\u4ee5\u4e0b\uff1a <span class=\"Apple-converted-space\">&nbsp; <\/span>23 800<span class=\"Apple-converted-space\">&nbsp;<\/span><\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u5e74\u9f61\u5728 65 \u6b72\u4ee5\u4e0a\uff1a<span class=\"Apple-converted-space\">&nbsp; &nbsp; &nbsp; <\/span>34 500<span class=\"Apple-converted-space\">&nbsp;<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"996\" height=\"730\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.21.42-PM.png\" alt=\"\" class=\"wp-image-1284\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.21.42-PM.png 996w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.21.42-PM-300x220.png 300w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.21.42-PM-768x563.png 768w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.21.42-PM-930x682.png 930w\" sizes=\"(max-width: 996px) 100vw, 996px\" \/><\/figure>\n\n\n\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\"><b>\u5206\u7d05\u7a05<\/b><b> <\/b><b>\uff08<\/b><b>Dividend Tax)<\/b><\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u5206\u7d05\u7a05\u7a05\u7387\u7dad\u6301\u5728 20%\u3002<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\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-size: 20px; font-family: arial, helvetica, sans-serif;\"><b>\u8d08\u8207\u7a05<\/b><b> (Donation Tax)<\/b><\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">3,000 \u842c\u4ee5\u5167\u7684\u8d08\u8207\u7a05\u7387\u7dad\u6301\u572820%\u3002<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u8d85\u904e 3,000 \u842c\u7684\u8d08\u8207\uff1a600 \u842c + 25% \u4e58\u4ee5\u8d85\u904e 3,000 \u842c\u7684\u90e8\u5206<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u6bcf\u4f4d\u81ea\u7136\u4eba\u6bcf\u5e74\u6709 15 \u842c \uff082026 : 10\u842c\uff09\u8d08\u8207\u7a05\u7684\u6e1b\u514d\u984d\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\"><b>\u907a\u7522\u7a05<\/b><b> (Estate Duty)<\/b><\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u907a\u7522\u6de8\u503c\u7684 3,000 \u842c\u4ee5\u5167\u7a05\u7387\u7dad\u6301\u572820%.<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u8d85\u904e 3,000 \u842c\u7684\u907a\u7522\u7a05\u7a05\u7387\uff1a 600 \u842c + 25% \u4e58\u4ee5\u8d85\u904e 3,000 \u842c\u7684\u90e8\u5206<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u907a\u7522\u7684\u6a19\u6e96\u8c41\u514d\u984d\u70ba 350 \u842c\u3002<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\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-size: 20px; font-family: arial, helvetica, sans-serif;\"><b>\u8cc7\u7522\u589e\u503c\u7a05<\/b><b>(Capital Gains Tax)<\/b><\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\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-size: 20px; font-family: arial, helvetica, sans-serif;\">\u6700\u9ad8\u6709\u6548\u7a05\u7387\u70ba\uff1a<span class=\"Apple-converted-space\">&nbsp;<\/span><\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u500b\u4eba\u53ca\u7279\u6b8a\u4fe1\u8a17\uff1a18%<span class=\"Apple-converted-space\">&nbsp;<\/span><\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u516c\u53f8\uff1a21,6% \uff082023\u5e74\u5ea6\uff1a22.4%\uff09<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u4e00\u822c\u4fe1\u8a17\uff1a36%<span class=\"Apple-converted-space\">&nbsp;<\/span><\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\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 300 \u842c\u862d\u7279\u3001\u4eba\u58fd\u4fdd\u96aa\u3001\u7279\u5b9a\u9000\u4f11\u6536\u5165\u3002<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u6bcf\u4f4d\u81ea\u7136\u4eba\u6bcf\u5e74\u6709 4 \u842c\u7684\u8cc7\u7522\u589e\u503c\u7a05\u6e1b\u514d\u984d\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\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 270 \u842c\u8cc7\u7522\u589e\u503c\u7a05\u6e1b\u514d\u984d\u3002<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u3010\u5c0f\u578b\u4f01\u696d\u3011\uff08Small Business) \u7684\u5b9a\u7fa9\u7232\u5e02\u503c\u4f4e\u65bc1,500 \u842c\u7684\u516c\u53f8\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\"><b>\u516c\u53f8\u6240\u5f97\u7a05<\/b><b><\/b><\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u4e00\u822c\u7684\u516c\u53f8\u6240\u5f97\u7a05\u7a05\u7387\u7dad\u6301\u5728 27% \uff082023\u5e74\u5ea6\uff1a28%\uff09\u3002<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u53e6\u5916\uff0c\u7b26\u5408\u689d\u4ef6\u7684\u3010\u5c0f\u578b\u3011\u53ca\u3010\u5fae\u578b\u3011\u4f01\u696d\u5247\u4eab\u6709\u7279\u6b8a\u6240\u5f97\u7a05\u7a05\u7387\u512a\u60e0\uff1a<\/span><\/p>\n<p><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\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-size: 20px; font-family: arial, helvetica, sans-serif;\">\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-size: 20px; font-family: arial, helvetica, sans-serif;\">\u6240\u6709\u80a1\u4efd\u5747\u7531\u500b\u4eba\u6301\u6709\u3001<\/span><\/li>\n<li><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\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-size: 20px; font-family: arial, helvetica, sans-serif;\">\u516c\u53f8\u5728\u8a55\u4f30\u5e74\u5ea6\u7684\u7e3d\u6536\u5165\u4e0d\u5f97\u8d85\u904e 2,000 \u842c\u862d\u7279\u3001<\/span><\/li>\n<li><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\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-size: 20px; font-family: arial, helvetica, sans-serif;\">\u516c\u53f8 \u4e0d\u80fd\u662f\u4e00\u5bb6 \uff1a\u201c \u500b\u4eba\u670d\u52d9\u516c\u53f8 (Personal Service Company) \u201d<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; font-family: arial, helvetica, sans-serif;\">\u9069\u7528\u65bc\u8ca1\u653f\u5e74\u5ea6\u7d50\u675f\u65bc\uff1a 2026 \u5e74 3 \u6708 1 \u65e5\u81f3 2027 \u5e74 4 \u6708 30 \u65e5<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"994\" height=\"468\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.26.27-PM.png\" alt=\"\" class=\"wp-image-1286\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.26.27-PM.png 994w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.26.27-PM-300x141.png 300w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.26.27-PM-768x362.png 768w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.26.27-PM-930x438.png 930w\" sizes=\"(max-width: 994px) 100vw, 994px\" \/><\/figure>\n\n\n\n<p style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">&nbsp; &nbsp;\u7b26\u5408\u8cc7\u683c\u7684\u4e3b\u8981\u8981\u6c42\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\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 230 \u842c \uff082019 : 100 \u842c\uff09\u862d\u7279\uff1b<\/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;\">\uff08\u9069\u7528\u65bc\u8ca1\u653f\u5e74\u5ea6\u7d50\u675f\u65bc\uff1a 2026 \u5e74 3 \u6708 1 \u65e5\u81f3 2027 \u5e74 2 \u6708 28 \u65e5\uff09<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1010\" height=\"464\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.29.08-PM.png\" alt=\"\" class=\"wp-image-1287\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.29.08-PM.png 1010w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.29.08-PM-300x138.png 300w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.29.08-PM-768x353.png 768w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.29.08-PM-930x427.png 930w\" sizes=\"(max-width: 1010px) 100vw, 1010px\" \/><\/figure>\n\n\n\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u4e00\u822c\u4fe1\u8a17\u6240\u5f97\u7a05<\/b><b><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u4e00\u822c\u4fe1\u8a17\u6240\u5f97\u7a05\u7a05\u7387\u7dad\u6301\u70ba 45% \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>\u6240\u5f97\u7a05\u9810\u7e73\u7a05\uff08\u7279\u5225\u63d0\u9192\uff1a\u9019\u4e0d\u662f\u984d\u5916\u7684\u7a05\u91d1\uff09<\/b><b><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\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\u65bc 3 \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\u5728 8 \u6708 31 \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\u5728 2 \u6708 28\/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\u7684 90%\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\u7684 80% \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\u5728 9 \u6708 30 \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>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><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\u7b2c 7 \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\u7e73 25% \u7684PAYE\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"Apple-converted-space\" style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">&nbsp;<\/span><\/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\u6309 1\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>&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 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u4e0d\u52d5\u7522<\/b><b><\/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 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5982\u679c\u8ce3\u5bb6\u662f\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\"><b>\u7248\u7a05\u6536\u76ca<\/b><b><\/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><b><\/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-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1018\" height=\"386\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.32.29-PM.png\" alt=\"\" class=\"wp-image-1288\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.32.29-PM.png 1018w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.32.29-PM-300x114.png 300w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.32.29-PM-768x291.png 768w, https:\/\/lai.co.za\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-10-at-9.32.29-PM-930x353.png 930w\" sizes=\"(max-width: 1018px) 100vw, 1018px\" \/><\/figure>\n\n\n\n<p>&nbsp;<\/p>\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;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u570b\u5bb6\u8ca1\u653f\u90e8\u5c07\u65bc 2026 \u5e74 4 \u6708 1 \u65e5\u8d77\u5c07\u589e\u503c\u7a05\uff08VAT\uff09\u5f37\u5236\u8a3b\u518a\u7684\u5e74\u71df\u696d\u984d\u9580\u6abb\u8abf\u9ad8\u5230 230 \u842c\u3002<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u4f01\u696d\u3010\u5e74\u71df\u696d\u984d\u3011\u5df2\u7d93\u8d85\u904e\u6216\u5728\u672a\u4f86 12 \u500b\u6708\u5167\u9810\u8a08\u6703\u8d85\u904e 230 \u842c\uff082026 \u5e74 4 \u67081 \u65e5\u524d\uff1a 100 \u842c\uff09 (\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 12 \u842c \uff082026 \u5e74 4 \u67081 \u65e5\u524d\uff1a5 \u842c\uff09\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;\">\u5df2\u62b5\u7a05 \/ \u9000\u7a05\u7684\u589e\u503c\u7a05 VAT\u7684 \u9762\u81e8\u570b\u7a05\u5c40\u53ef\u80fd\u8ffd\u56de ( VAT Clawback)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u82e5\u7d0d\u7a05\u4eba\u5728 12 \u500b\u6708\u5167\u672a\u652f\u4ed8\u7a4d\u6b20\u7684\u4f9b\u61c9\u5546\u50b5\u52d9\uff0c\u4e14\u5df2\u6309\u767c\u7968\u7533\u5831\u9032\u9805\uff08\u62b5\u7a05Input) \u7a05\u984d\uff0c\u5247\u5148\u524d\u5df2\u7d93\u7533\u5831\u7684\u9032\u9805\u7a05\u984d\u5fc5\u9808\u5728\u4e0b\u4e00\u4efdVAT \u7a05\u55ae\u4e2d\u4f5c\u70ba\u92b7\u9805\u7a05\u984d\u7533\u5831\uff08\u589e\u503c\u7a05\u8ffd\u7e73\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5982\u679c\u90e8\u5206\u50b5\u52d9\u5df2\u652f\u4ed8\uff0c\u5247\u589e\u503c\u7a05\u8ffd\u7e73\u50c5\u9650\u65bc\u672a\u652f\u4ed8\u7684\u90e8\u5206\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, helvetica, sans-serif; font-size: 20px;\">\u79c1\u5bb6\u8eca, \u5305\u62ec\u51fa\u5dee\u79df\u8eca\u8cbb\u7528 (\u505a\u8f4e\u8eca\u8cb7\u8ce3\u751f\u610f\u7684\u5e97\u5bb6\u9664\u5916)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u91ab\u7642\u4fdd\u96aa<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u5404\u7a2e\u79c1\u4eba\u6d3b\u52d5 (\u5982, \u805a\u9910, \u5065\u8eab\u623f, \u9ad8\u723e\u592b\u7b49)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u4f9b\u8fa6\u516c\u5ba4\u54e1\u5de5\u4f7f\u7528\u7684\u7cd6\u3001\u5496\u5561\u3001\u98f2\u6599\u7b49\u7b49<\/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;\">\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 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>&nbsp;<\/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 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 style=\"text-align: justify;\"><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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 20px;\">\u806f\u7e6b \u8cf4\u5efa\u826f\u5357\u975e\u8a3b\u518a\u5be9\u8a08\u5e2b\u6703\u8a08\u5e2b\u7a05\u52d9\u5e2b\u4e8b\u52d9\u6240<\/span><\/p>\n\n\n\n<p>\u00a0<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 200px;\">\n<tbody>\n<tr style=\"height: 40px;\">\n<td style=\"width: 18.817204%; height: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u5fae\u4fe1\u516c\u773e\u865f<\/span><\/td>\n<td style=\"width: 81.182796%; height: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">laij88<\/span><\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"width: 18.817204%; height: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u79c1\u4eba\u5fae\u4fe1\u865f\u78bc<\/span><\/td>\n<td style=\"width: 81.182796%; height: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">andylai618<\/span><\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"width: 18.817204%; height: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u8fa6\u516c\u5ba4\u865f\u78bc<\/span><\/td>\n<td style=\"width: 81.182796%; height: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">0861000005<\/span><\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"width: 18.817204%; height: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u96fb\u5b50\u90f5\u7bb1<\/span><\/td>\n<td style=\"width: 81.182796%; height: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"mailto:andy@lai.co.za\">admin@lai.co.za<\/a><\/span><\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"width: 18.817204%; height: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u516c\u53f8\u7db2\u7ad9<\/span><\/td>\n<td style=\"width: 81.182796%; height: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">www.lai.co.za<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>(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.)<\/em><\/span><\/p>\n<p>\u00a0<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u8cc7\u6599\u4f86\u6e90 \uff08Source of information for reference)\uff1a<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/www.sars.gov.za\/\">https:\/\/www.sars.gov.za\/<\/a><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/www.treasury.gov.za\">https:\/\/www.treasury.gov.za<\/a><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/www.timeslive.co.za\/\">https:\/\/www.timeslive.co.za\/<\/a><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/personal.nedbank.co.za\/learn\/blog\/budget-speech-highlights.html\">https:\/\/personal.nedbank.co.za\/learn\/blog\/budget-speech-highlights.html<\/a><\/span><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u5357\u975e\u8ca1\u653f\u90e8\u9577 Enoch Godonwana \u65bc 2026 \u5e74 2 \u6708\u767c\u8868\u4e86 2026 ~ 2027 \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 \u6211\u5011\u7279\u5225\u70ba\u5927\u5bb6\u64f7\u53d6\u4e00\u4e9b\u5c08\u5bb6\u63d0\u51fa\u7684\u91cd\u9ede\u8207\u5927\u5bb6\u5206\u4eab\u3002 \u5357\u975e\u7684 2026 \u5e74\u570b\u5bb6\u9810\u7b97\u7531\u8ca1\u653f\u90e8\u9577Enoch Godongwana \u65bc 2026 \u5e74 2 \u6708 25 \u65e5\u63d0\u4ea4\u3002 \u7e7c 2025 \u5e74\u7d93\u6fdf\u7684\u8f49\u6298\u9ede\u4e4b\u5f8c\uff0c\u6211\u5011\u6ce8\u610f\u5230\u5e7e\u500b\u6708\u4f86\uff0c\u570b\u6c11\u7d93\u6fdf\u8868\u73fe\u7684\u6539\u5584\u3001\u50b5\u52d9\u58d3\u529b\u7684\u7de9\u89e3\u548c\u8b39\u614e\u7684\u6a02\u89c0\u60c5\u7dd2\uff0c\u6240\u6709\u9019\u4e9b\u90fd\u53cd\u6620\u5728\u4eca\u5e74\u7684\u570b\u5bb6\u8ca1\u653f\u8a08\u5283\u4e2d\u3002 \u4e0b\u9762\uff0c\u6211\u5011\u5206\u89e3\u4e862026 \/ 2027 \u5e74\u9810\u7b97\u7684\u4eae\u9ede\uff0c\u5c07\u5b83\u5011\u8207\u5f80\u5e74\u7684\u9810\u7b97\u9032\u884c\u6bd4\u8f03\uff0c\u4e26\u63a2\u7d22\u9019\u4e9b\u8b8a\u5316\u53ef\u80fd\u5c0d\u60a8\u610f\u5473\u8457\u4ec0\u9ebc\u3002<\/p><p><a class=\"more-link btn\" href=\"https:\/\/lai.co.za\/?p=1278\">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":[3],"tags":[],"class_list":["post-1278","post","type-post","status-publish","format-standard","hentry","category-news","item-wrap"],"_links":{"self":[{"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/posts\/1278","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=1278"}],"version-history":[{"count":14,"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/posts\/1278\/revisions"}],"predecessor-version":[{"id":1301,"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/posts\/1278\/revisions\/1301"}],"wp:attachment":[{"href":"https:\/\/lai.co.za\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lai.co.za\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lai.co.za\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}