{"id":913,"date":"2019-03-01T09:00:58","date_gmt":"2019-03-01T07:00:58","guid":{"rendered":"http:\/\/lai.co.za\/?p=913"},"modified":"2019-10-19T13:08:37","modified_gmt":"2019-10-19T11:08:37","slug":"2019-2020-%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%9c%a8%e5%8d%97%e9%9d%9e%e7%b6%93%e5%95%86%ef%bc%8c%e6%82%a8%e9%9c%80%e8%a6%81%e6%b3%a8%e6%84%8f","status":"publish","type":"post","link":"https:\/\/lai.co.za\/?p=913","title":{"rendered":"2019 &#8211; 2020 \u5357\u975e\u653f\u5e9c\u5e74\u5ea6\u9810\u7b97 &#8211; \u5728\u5357\u975e\u7d93\u5546\uff0c\u60a8\u9700\u8981\u6ce8\u610f\u4ec0\u9ebc\uff1f"},"content":{"rendered":"\n<figure class=\"wp-block-image is-resized\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/lai.co.za\/wp-content\/uploads\/2019\/02\/Budget-Speech-2019-Cover.jpg\" alt=\"\" class=\"wp-image-885\" width=\"938\" height=\"509\" srcset=\"https:\/\/lai.co.za\/wp-content\/uploads\/2019\/02\/Budget-Speech-2019-Cover.jpg 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#000000;\">\u5e73\u6642\u5c0d\u5357\u975e\u570b\u5bb6\u8ca1\u653f\u6709\u7814\u7a76\u7684\u670b\u53cb\uff0c\u61c9\u8a72\u4e5f\u731c\u5230\u9019\u6b21\u9810\u7b97\u8df3\u812b\u4e0d\u958b\u7684\u5287\u60c5\u5c31\u662f\u570b\u5eab\u7684\u5165\u4e0d\u6577\u51fa\u9700\u8981\u8209\u50b5\u4f86\u61c9\u4ed8\u3001\u570b\u71df\u4f01\u696d\u7684\u8150\u6557\u3001\u4ee5\u53ca\u653f\u5e9c\u6a5f\u95dc\u7684\u7121\u70ba\u7b49\u7b49\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\u8ca1\u653f\u90e8\u9577\u4e5f\u8a9e\u91cd\u5fc3\u9577\u63d0\u5230\u653f\u5e9c\u5728\u52aa\u529b\u61c9\u5c0d\u652f\u51fa\u589e\u9577\u3001\u570b\u6709\u4f01\u696d\u5012\u9589\u548c\u6536\u5165\u4e0b\u964d\u7684\u904e\u7a0b\u4e2d, 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#000000;\">\u8ca1\u653f\u90e8\u9577\u627f\u8afe\u5c07\u5728\u8fd1\u671f\u5167\u5be6\u65bd\u7531\u3010\u8abf\u67e5\u59d4\u54e1\u6703\u3011\u63d0\u51fa\u7684\u7a05\u52d9\u5c40\u6539\u5efa\u5efa\u8b70\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\u53bb\u5e74\uff0c\u3010\u8abf\u67e5\u59d4\u54e1\u6703\u3011\u767c\u73fe\u524d\u7a05\u52d9\u5c40\u9577Tom Moyane\u5e36\u9818\u4e0b\u7684\u7a05\u52d9\u5c40\u662f \u56b4\u91cd&#8221;\u884c\u653f\u5931\u7576&#8221;\u3002\u7e3d\u7d71\u4e5f\u5728\u7b2c\u4e00\u6642\u9593\u89e3\u8058\u524d\u7a05\u52d9\u5c40\u9577\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\u904e\u53bb\u9019\u500b\u5e74\u5ea6\uff0c\u5e7e\u4e4e\u6240\u6709\u985e\u5225\u7684\u7a05\u6536\u90fd\u6c92\u6709\u9054\u5230\u9810\u671f\u6a19\u6e96\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt; color: 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\u4f46\u5927\u90e8\u5206\u7684\u7a05\u6536\u90fd\u96a8\u8457\u589e\u503c\u7a05\uff08VAT\uff09\u7684\u9000\u7a05\u6d41\u5931\u3002\u4e3b\u8981\u539f\u56e0\u662f\u7a05\u52d9\u5c40\u5fc5\u9808\u6e05\u9084\u7a4d\u6b20\u7d0d\u7a05\u4eba\u7684\u589e\u503c\u7a05\uff08VAT\uff09\u9000\u7a05\u3002\u6709\u6307\u63a7\u8aaa\uff0c\u524d\u7a05\u52d9\u5c40\u9577\u7576\u6642\u53ef\u80fd\u6545\u610f\u6263\u7559\u7d0d\u7a05\u4eba\u7684\u589e\u503c\u7a05\uff08VAT\uff09\u9000\u6b3e, \u4ee5\u8a87\u5927\u7a05\u52d9\u5c40\u7684\u8868\u73fe\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-size: 14pt;\">\u9019\u4e5f\u662f\u9019\u5169\u5e74\u8a31\u591a\u7d0d\u7a05\u4eba\u90fd\u5728\u62b1\u6028\u589e\u503c\u7a05\uff08VAT\uff09\u9000\u7a05\u6642\u9593\u7684\u5197\u9577\u3002<\/span><span style=\"font-size: 14pt;\">\u8ca1\u653f\u90e8\u8a8d\u7232\uff0c\u96a8\u8457\u524d\u7a05\u52d9\u5c40\u9577 Tom Moyane 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14pt;\">\u9019\u6b21\u9810\u7b97\u7684\u91cd\u982d\u6232\u5728\u65bc\u653f\u5e9c\u672a\u4f86\u5982\u4f55\u8655\u7406\u9019\u4e9b\u8150\u6557\u7684\u570b\u71df\u4f01\u696d\uff0c\u5305\u62ec\u5357\u975e\u822a\u7a7a\uff08South African Airways)\u3001Transnet\u7b49\u3002<\/span><span style=\"font-size: 14pt;\">\u5176\u4e2d\uff0c\u6700\u68d8\u624b\u7684\u7576\u7136\u662f\u96fb\u529b\u516c\u53f8Eskom\u3002\u70ba\u4e86\u5e6b\u96fb\u529b\u516c\u53f8Eskom\u7d13\u56f0\uff0c\u653f\u5e9c\u672a\u4f86\u5c07\u82b1\u8cbb\u6389\u7b49\u540c\u65bc\u4e00\u6574\u5e74\u7bc0\u7701\u4e0b\u4f86\u7684\u516c\u52d9\u4eba\u54e1\u5de5\u8cc7\u3002\u5728\u91cd\u7d44\u671f\u9593\uff0c\u6bcf\u5e74\u7372\u5f97230\u5104\u5357\u975e\u5e63\u7528\u65bc\u5229\u606f\u652f\u51fa\u3002<\/span><span style=\"font-size: 14pt;\">\u4e09\u5e74\u5167\uff0c\u7e3d\u984d\u70ba690\u5104\u5357\u975e\u5e63\u3002\u8ca1\u653f\u90e8\u9577\u8868\u793a, \u9019\u4e9b\u8cc7\u91d1\u662f\u70ba\u4e86\u5354\u52a9\u511f\u50b5, 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style=\"font-size: 14pt;\">\u9996\u60e1\uff0c\u5c31\u662f\u5c45\u9ad8\u4e0d\u4e0b\u7684\u50b5\u52d9\uff0c\u5168\u570b\u7e3d\u50b5\u52d9\u5c07\u57282024\u5e74\u9054\u5230 GDP \u7684 60%, \u518d\u52a0\u4e0a\u524d\u666f\u4e0d\u660e\u6717\u7684\u570b\u71df\u4f01\u696d\uff0c\u90fd\u662f\u69cb\u6210\u8ca0\u9762\u8a55\u6bd4\u7684\u689d\u4ef6\u3002<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-size: 14pt;\">\u5982\u679c\u4e0d\u5e78\u906d\u53d7\u8a55\u6bd4\u516c\u53f8\u4fe1\u7528\u964d\u7d1a\uff0c\u9019\u500b\u5f71\u97ff\u662f\u5357\u975e\u570b\u50b5\u5c07\u88ab\u64ef\u9664\u5728\u3010\u4e16\u754c\u653f\u5e9c\u50b5\u5238\u6307\u6578\u3011\u4e4b\u5916\uff0c\u4e5f\u5c31\u662f38\uff05\u76ee\u524d\u6301\u6709\u5357\u975e\u50b5\u5238\u7684\u5916\u570b\u6295\u8cc7\u8005\uff0c\u5c07\u51fa\u552e\u624b\u4e0a\u7684\u5357\u975e\u570b\u50b5\u3002<\/span><span style=\"font-size: 14pt;\">\u9019\u5c07\u5c0e\u81f4\u50b5\u5238\u50f9\u683c\u5d29\u8dcc\uff0c\u6b96\u5229\u7387\u98c6\u5347\uff0c\u9032\u800c\u589e\u52a0\u653f\u5e9c\u548c\u9280\u884c\u7684\u501f\u8cb8\u6210\u672c\u3002\u9023\u9396\u6548\u61c9\u5c31\u662f\u5357\u975e\u672a\u4f86\u66f4\u9ad8\u7684\u5229\u7387\u6703\u5e36\u4f86\u7684\u4f01\u696d\u904b\u71df\u6210\u672c\u3002<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-size: 14pt;\">\u81f3\u65bc\u7a05\u52d9\u65b9\u9762\uff0c\u5728\u5373\u5c07\u5230\u4f86\u76842020\u5e74\u7d0d\u7a05\u5e74\u5ea6, \u6709\u589e\u52a0\u7684\u7a05\u4e0d\u591a\uff0c\u4e3b\u8981\u662f\u9152\u7cbe\u548c\u7159\u8349\u7684\u300a\u7f6a\u60e1\u7a05\u300b\u4ee5\u53ca\u300a\u5065\u5eb7\u4fc3\u9032\u7a05\u300b, \u4fd7\u7a31\u2018\u7cd6\u7a05\u2019\u3002\u5b83\u5c07\u5f9e\u8edf\u98f2\u6599\u4e2d\u7684\u6bcf\u514b2.1\u5206\u9322\u589e\u52a0\u52302.21 \u5206\u9322\u3002<\/span><span style=\"font-size: 14pt;\">\u518d\u4f86\uff0c\u4eca\u5e74\u5c0d\u99d5\u8eca\u8005\u9020\u6210\u885d\u64ca\u7684\u662f\u6c7d\u6cb9\u548c\u67f4\u6cb9\u78b3\u7a05\u3002\u9019\u9805\u7a05\u9805\u5c07\u65bc\u4eca\u5e74<\/span><span style=\"font-size: 14pt;\">\u516d\u6708\u958b\u5fb5, \u6bcf\u5347\u6c7d\u6cb9\u589e\u52a09\u5206\u9322, \u67f4\u6cb9\u589e\u52a010\u5206\u9322\u3002<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-size: 14pt;\">\u5357\u975e\u6700\u5927\u7684\u7a05\u52d9\u554f\u984c\u4e26\u4e0d\u662f\u653f\u5e9c\u6709\u6c92\u6709\u589e\u52a0\u7a05\u7387\u3002<\/span><span style=\"font-size: 14pt;\">\u771f\u6b63\u7684\u7665\u7d50\u9ede\u662f\u5979\u8584\u5f31\u7684\u3010\u7a05\u57fa\u3011\u3002<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-size: 14pt;\">\u57285600\u842c\u4eba\u53e3\u4e2d\uff0c\u670987% \u7684\u4eba\u4e26\u6c92\u6709\u8ca2\u737b\u3010\u500b\u4eba\u6240\u5f97\u7a05\u3011\u3002\u4ee52018\u5e74\u5ea6\u70ba\u4f8b\u5b50\uff0c\u7531190\u842c\u4eba\u8ca2\u737b\u51fa 80%\u7684\u3010\u500b\u4eba\u6240\u5f97\u7a05\u3011\u7e3d\u6536\u5165\u3002<\/span><span style=\"font-size: 14pt;\">\u7576\u7136\uff0c\u3010\u7a05\u57fa\u8584\u5f31\u3011\u662f\u201c\u65b0\u8208\u570b\u5bb6\u201d\u666e\u904d\u7684\u73fe\u8c61\uff0c\u4e5f\u662f\u653f\u5e9c\u9700\u8981\u6642\u9593\u9577\u671f\u4f5c\u6230\u89e3\u6c7a\u7684\u554f\u984c\u3002<\/span><span style=\"font-size: 14pt;\">\u76f8\u5c0d\u65bc\u3010\u7a05\u57fa\u3011\u554f\u984c\uff0c\u7a05\u52d9\u5c40\u66f4\u9700\u8981\u7684\u662f\u4e00\u4e9b\u80fd\u7acb\u7aff\u898b\u5f71\u7684\u77ed\u671f\u5c0d\u7b56\u4f86\u6539\u5584\u76ee\u524d\u7a05\u52d9\u5c40\u56b4\u91cd\u7684\u884c\u653f\u4e0d\u529b\u3002<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-size: 14pt;\">\u5176\u4e2d\uff0c\u4ee5\u589e\u5f37\u3010\u5fb5\u6536\u57f7\u884c\u529b\u3011\u4ee5\u53ca\u3010\u67e5\u7a05\u80fd\u529b\u3011\u70ba\u91cd\u4e2d\u4e4b\u91cd\u3002\u5177\u9ad4\u653f\u7b56\u5305\u62ec\uff0c\u8fd1\u671f\u5167\u91cd\u65b0\u8058\u4efb\u65b0\u7684\u7a05\u52d9\u5c40\u5c40\u9577\uff1b\u91cd\u65b0\u555f\u52d5\u7a05\u52d9\u5c40\u3010\u5927\u578b\u4f01\u696d\u90e8\u9580\uff08LBC\uff09\u3011\uff1b\u4ee5\u53ca\u958b\u767c\u65b0\u79d1\u6280\u3002<\/span><span style=\"font-size: 14pt;\">\u503c\u5f97\u4e00\u63d0\u7684\u662f\u3010\u5927\u578b\u4f01\u696d\u90e8\u9580\uff08LBC\uff09\u3011\u57282015\u5e74\u88ab\u524d\u7a05\u52d9\u5c40\u9577\u89e3\u6563\u524d\uff0c\u66fe\u7d93\u80a9\u8ca0\u5fb5\u653630%\u7e3d\u7a05\u6536\u7684\u91cd\u8cac\u5927\u4efb\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u63a5\u4e0b\u4f86\u70ba\u5927\u5bb6\u4ecb\u7d39\u6b64\u6b21\u5357\u975e\u653f\u5e9c\u5e74\u5ea6\u9810\u7b97\u5728\u7a05\u52d9\u4e0a\u7684\u4e3b\u8981\u6539\u8b8a\uff08\u6216\u8005\u4e0d\u8b8a\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-size: 14pt;\">\u5927\u5bb6\u5e73\u6642\u63a5\u89f8\u5230\u7684\u7a05\u7a2e\uff0c\u5982\u3010\u500b\u4eba\u6240\u5f97\u7a05\u3011\u3001\u3010\u589e\u503c\u7a05 (VAT) \u3011\u548c\u3010\u4f01\u696d\u6240\u5f97\u7a05 (Corporate Income Tax) \u3011\u5728\u4eca\u5e74\u90fd\u6c92\u6709\u589e\u52a0\u7a05\u7387\u3002<\/span><span style=\"font-size: 14pt;\">\u4e5f\u5c31\u662f\u8a31\u591a\u4eba\u8a8d\u70ba\u662f\u201c\u9078\u8209\u5e74\u201d\u9810\u7b97\u7684\u539f\u56e0\u3002<\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 14pt;\"><strong>\u7c21\u55ae\u70ba\u5927\u5bb6\u505a\u4e9b\u6574\u7406\u5e38\u898b\u7a05\u7a2e\u7684\u7a05\u7387<\/strong><\/span><span style=\"font-size: 14pt;\">\uff08\u9069\u7528\u5e74\u5ea62019\u5e7403\u670801\u65e5\u52302020\u5e7402\u670829\u65e5\uff09\uff1a<\/span><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\"><strong><u>\u500b\u4eba\u6240\u5f97\u7a05 \u2013<\/u><\/strong><strong><u> Personal Income Tax<\/u><\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u5e74\u6536\u5165\u4e0d\u8d85\u904e R 195,850\uff0c\u7a05\u738718\uff05<\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 14pt;\">\u5e74\u6536\u5165\u8d85\u904e R 1,500,001\u53ca\u4ee5\u4e0a\uff0c<\/span><span style=\"font-size: 14pt;\">\u7a05\u7387\u70ba R532,041+\u61c9\u7a05\u6536\u5165\u8d85\u904e1,500,000\u5357\u975e\u5e63\u768445\uff05<\/span><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u7a05\u6536\u9580\u6abb\uff1a<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">64\u6b72\u53ca\u4ee5\u4e0b\uff1a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 R 79,000<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">65\u6b72\u53ca\u4ee5\u4e0a\uff1a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 R 122,300<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">75\u6b72\u53ca\u4ee5\u4e0a\uff1a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 R 136,750<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u5e74\u5229\u606f\u8c41\u514d<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u5e74\u9f61\u572865\u6b72\u4ee5\u4e0b\uff1a\u00a0\u00a0\u00a0 R 23,800\u4ee5\u4e0b<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u5e74\u9f61\u572865\u6b72\u4ee5\u4e0a\uff1a\u00a0\u00a0\u00a0 R 34,500\u4ee5\u4e0b<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u5883\u5916\u5229\u606f\u9084\u662f\u514d\u7a05.<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\"><strong><u>\u5206\u7d05\u7a05<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\u5206\u7d05\u7a05\u7a05\u7387\u7dad\u6301\u572820%\u3002\u5728\u5e7e\u7a2e\u60c5\u6cc1\u4e0b\u5206\u7d05\u7a05\u662f\u53ef\u4ee5\u8c41\u514d\u7684\uff0c\u5176\u4e2d\u4e00\u500b\u5c31\u662f\u7576\u5357\u975e\u516c\u53f8\u6536\u5230\u5b50\u516c\u53f8\u6216\u8005\u9644\u5c6c\u516c\u53f8\u7684\u5206\u7d05\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\"><strong><u>\u907a\u7522\u7a05<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\u907a\u7522\u6de8\u503c\u7684\u982d\u4e09\u5343\u842c\u7a05\u7387\u70ba20\uff05\uff1b\u8d85\u904e\u7684\u6de8\u8cc7\u7522\u63d0\u5347\u523025%\u3002\u907a\u7522\u7a05\u8a08\u7b97\u4e2d\u6709\u5404\u7a2e\u6e1b\u514d\uff0c\u4f8b\u5982\u5b58\u6d3b\u914d\u5076\u63a5\u6536\u7684\u4e00\u5207\u907a\u7522\u6216\u8005\u8d08\u8207\u6148\u5584\u5718\u9ad4\u7b49\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\u907a\u7522\u7684\u6a19\u6e96\u8c41\u514d\u984d\u70ba R 350\u842c\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\"><strong><u>\u8cc7\u7522\u589e\u503c\u7a05<\/u><\/strong><strong><u>(Capital Gains Tax)<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\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 style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\u6700\u9ad8\u6709\u6548\u7a05\u7387\u70ba\uff1a \u500b\u4eba\u548c\u7279\u6b8a\u4fe1\u8a1718\uff05 ;\u516c\u53f822,4\uff05 ;\u5176\u4ed6\u4fe1\u8a1736\uff05 \u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\u6709\u4e9b\u7279\u5b9a\u4e8b\u4ef6\u4e0d\u5305\u62ec\u5728\u8cc7\u672c\u5229\u5f97\u7a05\u8a08\u7b97\u4e2d\uff0c\u4f8b\u5982\uff1a\u51fa\u552e\u500b\u4eba\u4e3b\u8981\u4f4f\u5b85\u7684\u8c41\u514d\u5229\u5f97\u70ba R 200\u842c\u862d\u7279\u3001\u4eba\u58fd\u4fdd\u96aa\u3001\u7279\u5b9a\u9000\u4f11\u6536\u5165\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\"><strong><u>\u516c\u53f8\u6240\u5f97\u7a05<\/u><\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u516c\u53f8\u6240\u5f97\u7a05\u7a05\u7387\u70ba28%\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u67d0\u4e9b\u7b26\u5408\u8981\u6c42\u7684\u4e2d\u5c0f\u4f01\u696d\u6709\u7279\u6b8a\u6240\u5f97\u7a05\u7a05\u7387\u512a\u60e0\u3002<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"font-size: 14pt; color: #000000; text-decoration: underline;\"><strong>\u6240\u5f97\u7a05\u9810\u7e73\u7a05\uff08\u7279\u5225\u63d0\u9192\uff1a\u9019\u4e0d\u662f\u984d\u5916\u7684\u7a05\u91d1\uff09<\/strong><\/span><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\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-size: 14pt; color: #000000;\">\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-size: 14pt; color: #000000;\">\u8a72\u5e74\u5ea6\u61c9\u7a05\u6536\u5165\u4f4e\u65bc\u514d\u7a05\u984d\uff0c\u6216\u8005<\/span><\/li>\n<li><span style=\"font-size: 14pt; color: #000000;\">\u8a72\u5e74\u5ea6\u61c9\u7a05\u4e2d\u6d88\u6975\u6536\u5165\u4f4e\u65bc3\u842c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt; color: #000000;\"><u>\u7b2c\u4e00\u671f\u9810\u7e73\u7a05<\/u>\uff08\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><span style=\"font-size: 14pt; color: #000000;\"><u>\u7b2c\u4e8c\u671f\u9810\u7e73\u7a05<\/u>\uff08\u4e00\u822c\u57282\u670828\/29\u865f\uff09\uff1a<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\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><span style=\"font-size: 14pt; color: #000000;\">\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><span style=\"font-size: 14pt; color: #000000;\"><u>\u7b2c\u4e09\u671f\u9810\u7e73\u7a05<\/u>\uff08\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 style=\"font-size: 14pt; color: #000000;\"><strong><u>\u54e1\u5de5\u7a05<\/u><\/strong><strong><u> &#8211; PAYE<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-size: 14pt;\">\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><span style=\"font-size: 14pt;\">\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><span style=\"font-size: 14pt;\">\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><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\"><strong><u>\u5931\u696d\u4fdd\u96aa\u57fa\u91d1<\/u><\/strong><strong><u> &#8211; UIF<\/u><\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\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><span style=\"font-size: 14pt; color: #000000;\"><strong><u>\u9810\u6263\u7a05 \u2013<\/u><\/strong><strong><u> WITHHOLDING TAX<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\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><span style=\"font-size: 14pt; color: #000000;\">\u9019\u7b46\u9810\u6263\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-size: 14pt; color: #000000;\">\u5982\u679c\u8ce3\u5bb6\u662f\uff1a<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u3010\u81ea\u7136\u4eba\u3011\u9810\u6263\u91d1\u984d\u70ba\u00a0\u00a0 7.5%<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u3010\u516c\u53f8\u3011\u9810\u6263\u91d1\u984d\u70ba\u00a0\u00a0\u00a0\u00a0 10%<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u3010\u4fe1\u8a17\u3011\u9810\u6263\u91d1\u984d\u70ba\u00a0\u00a0\u00a0\u00a0 15%<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\"><strong><u>\u589e\u503c\u7a05<\/u><\/strong><strong><u> &#8211; VALUE ADDED TAX<\/u><\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u7a05\u52d9\u5c40\u57282018\u5e744\u67081\u865f\u63d0\u9ad8\u4e86\u589e\u503c\u7a05\u7a05\u7387\u5230\u4e8615%\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\u6bcf\u7576\uff0c\u4f01\u696d\u9810\u8a08\u5e74\u71df\u696d\u984d\u5df2\u7d93\u8d85\u904e\u6216\u5728\u672a\u4f8612\u500b\u6708\u5167\u6703\u8d85\u904eR 100\u842c\u842c (\u516c\u53f8\u6216\u500b\u4eba)\uff0c\u90fd\u5fc5\u9808\u8a3b\u518a\u70ba\u589e\u503c\u7a05\u7d0d\u7a05\u4eba (V.A.T.Vendor)\u3002<\/span><span style=\"font-size: 14pt; color: #000000;\">\u5927\u90e8\u4efd\u589e\u503c\u7a05\u7d0d\u7a05\u4eba\u5c6c\u5169\u500b\u6708\u4ea4\u55ae\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #000000;\">\u4ee5\u4e0b\u5e7e\u7a2e\u5e38\u898b\u652f\u51fa\u662f\u4e0d\u53ef\u4ee5\u7528\u4f86\u62b5\u589e\u503c\u7a05\u7684\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt; color: #000000;\">\u516c\u53f8\u7d93\u71df\u7bc4\u570d\u4ee5\u5916\u7684\u9032\u8ca8\u767c\u7968<\/span><\/li>\n<li><span style=\"font-size: 14pt; color: #000000;\">\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-size: 14pt; color: #000000;\">\u91ab\u7642\u4fdd\u96aa<\/span><\/li>\n<li><span style=\"font-size: 14pt; color: #000000;\">\u5404\u7a2e\u79c1\u4eba\u6d3b\u52d5 (\u5982, \u805a\u9910, \u5065\u8eab\u623f, \u9ad8\u723e\u592b\u7b49)<\/span><\/li>\n<li><span style=\"font-size: 14pt; color: #000000;\">\u4f9b\u8fa6\u516c\u5ba4\u54e1\u5de5\u4f7f\u7528\u7684\u7cd6\u3001\u5496\u5561\u3001\u98f2\u6599\u7b49\u7b49<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\u7a05\u52d9\u5c40\u9019\u5169\u5e74\u958b\u59cb\u5c0d\u65bc\u62b5\u7a05\u767c\u7968\u7684\u5be9\u6838\u975e\u5e38\u56b4\u683c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\u6211\u5011\u5f37\u70c8\u5efa\u8b70\u6240\u6709\u589e\u503c\u7a05\u7d0d\u7a05\u4eba\uff0c\u5982\u679c\u60a8\u7684\u4f9b\u61c9\u5546\u6709\u6536\u60a815%\u7684\u589e\u503c\u7a05\uff0c\u60a8\u8981\u78ba\u8a8d\u62ff\u5230\u624b\u7684\u767c\u7968\u6709\u4ee5\u4e0b\u5e7e\u500b\u8a0a\u606f\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt; color: #000000;\">\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-size: 14pt; color: #000000;\">\u65e5\u671f<\/span><\/li>\n<li><span style=\"font-size: 14pt; color: #000000;\">\u8ca8\u54c1\u660e\u7d30\u3001\u55ae\u50f9\u3001\u6578\u91cf<\/span><\/li>\n<li><span style=\"font-size: 14pt; color: #000000;\">\u6e05\u695a\u5beb\u4e0a\u589e\u503c\u7a05\u91d1\u984d\u4ee5\u53ca\u7a05\u7387\uff08\u76ee\u524d15%\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt; color: #000000;\">\uff08\u7279\u5225\u63d0\u9192\uff1a\u540d\u5b57\u7684\u90e8\u5206\uff0c\u4e00\u5b9a\u8981\u5beb\u4e0a\u5728\u7a05\u52d9\u5c40\u8a3b\u518a\u7684\u540d\u5b57\uff0c\u4e0d\u80fd\u53ea\u662f\u201c\u9673\u5c0f\u59d0\u201d\u201c\u674e\u5148\u751f\u201d\u3002\uff09<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">\u7e3d\u7d50\uff0c\u76ee\u524d\u5357\u975e\u653f\u5e9c\u6025\u9700\u64f4\u5c55\u8ca1\u52d9\u6536\u5165\u4f86\u6e90\uff0c\u4e26\u4e14\u9019\u5e7e\u5e74\u4f86\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><span style=\"color: #000000;\"><span style=\"font-size: 14pt;\">\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><span style=\"font-size: 14pt;\">\u5728\u5357\u975e\uff0c\u5982\u679c\u60a8\u6709\u6b63\u5f0f\u57f7\u7167\u7684\u5c08\u696d\u6703\u8a08\u5e2b\u5e6b\u52a9,\u5831\u7a05\u4e26\u4e0d\u662f\u90a3\u9ebc\u8907\u96dc,\u800c\u4e14\u60a8\u7684\u4e8b\u696d\u5728\u5357\u975e\u672a\u4f86\u7684\u767c\u5c55\u7a7a\u9593\u4e5f\u66f4\u5c07\u66f4\u5bec\u5ee3\u3002<\/span><\/span><\/p>\n<p><span style=\"color: #333333; font-size: 14pt;\"><strong>\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<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 14pt;\"><strong>\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<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #333333;\"><strong>\u806f\u7e6b\u8cf4\u5efa\u826f\u5357\u975e\u8a3b\u518a\u6703\u8a08\u5e2b\u5be9\u8a08\u5e2b:<\/strong><\/span><\/p>\n\n\n<table class=\"wp-block-table alignleft is-style-stripes\"><tbody><tr><td><strong>\u79c1\u4ebaLINE<\/strong> <\/td><td>andylai618<\/td><\/tr><tr><td><strong>\u79c1\u4eba\u5fae\u4fe1\u865f\u78bc <\/strong> <\/td><td>andylai618 <\/td><\/tr><tr><td><strong>\u624b\u6a5f\u865f\u78bc<\/strong><\/td><td>0827122768<\/td><\/tr><tr><td><strong>\u8fa6\u516c\u5ba4\u865f\u78bc<\/strong><\/td><td>0861000005<\/td><\/tr><tr><td><strong>\u50b3\u771f\u865f\u78bc<\/strong><\/td><td>0866722508<\/td><\/tr><tr><td><strong>\u96fb\u5b50\u90f5\u7bb1<\/strong><\/td><td>andy@lai.co.za<\/td><\/tr><\/tbody><\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u4eca\u5e74\u3010\u5357\u975e\u5e74\u5ea6\u9810\u7b97\u3011\u5f97\u5230\u7684\u8a55\u8a9e\u4e0d\u5916\u4e4e\u5c31\u662f\u4fdd\u5b88\u3001\u5e73\u6de1\u7121\u5947\u3001\u9078\u8209\u5e74\u9810\u7b97\u7b49\u2026 \u5e73\u6642\u5c0d\u5357\u975e\u570b\u5bb6\u8ca1\u653f\u6709\u7814\u7a76\u7684\u670b\u53cb\uff0c\u61c9\u8a72\u4e5f\u731c\u5230\u9019\u6b21\u9810\u7b97\u8df3\u812b\u4e0d\u958b\u7684\u5287\u60c5\u5c31\u662f\u570b\u5eab\u7684\u5165\u4e0d\u6577\u51fa\u9700\u8981\u8209\u50b5\u4f86\u61c9\u4ed8\u3001\u570b\u71df\u4f01\u696d\u7684\u8150\u6557\u3001\u4ee5\u53ca\u653f\u5e9c\u6a5f\u95dc\u7684\u7121\u70ba\u7b49\u7b49\u3002 \u8ca1\u653f\u90e8\u9577\u4e5f\u8a9e\u91cd\u5fc3\u9577\u63d0\u5230\u653f\u5e9c\u5728\u52aa\u529b\u61c9\u5c0d\u652f\u51fa\u589e\u9577\u3001\u570b\u6709\u4f01\u696d\u5012\u9589\u548c\u6536\u5165\u4e0b\u964d\u7684\u904e\u7a0b\u4e2d, \u78ba\u5be6\u76ee\u524d\u7684\u60c5\u6cc1\u662f\u4e0d\u7406\u60f3\u7684\u3002\u4e0d\u904e\u4ed6\u4e5f\u6982\u8ff0\u4e86\u5e7e\u500b\u6b63\u5728\u9032\u884c\u4e2d\u7684\u9805\u76ee\u4ee5\u53ca\u624b\u6bb5\u8a66\u5716\u63a7\u5236\u4e8b\u614b\u7684\u767c\u5c55\u3002 \u4ed4\u7d30\u5206\u6790\u4eca\u5e74\u8ca1\u653f\u90e8\u9577\u9812\u4f48\u7684\u9810\u7b97\uff0c\u4e0d\u96e3\u770b\u51fa\u672a\u4f86\u5357\u975e\u7a05\u52d9\u5c40\u5373\u5c07\u6703\u6709\u4e00\u756a\u5f37\u529b\u7684\u5167\u90e8\u6574\u9813\uff0c\u5176\u91cd\u9ede\u6703\u653e\u5728\u5982\u4f55\u6539\u5584\u76ee\u524d\u7a05\u52d9\u5fb5\u6536\u4e0d\u529b\u7684\u7a98\u5883\u3002<\/p><p><a class=\"more-link btn\" href=\"https:\/\/lai.co.za\/?p=913\">Continue reading<\/a><\/p>\n","protected":false},"author":1,"featured_media":885,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,3],"tags":[],"class_list":["post-913","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sars","category-news","item-wrap"],"_links":{"self":[{"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/posts\/913","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=913"}],"version-history":[{"count":18,"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/posts\/913\/revisions"}],"predecessor-version":[{"id":986,"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/posts\/913\/revisions\/986"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lai.co.za\/index.php?rest_route=\/wp\/v2\/media\/885"}],"wp:attachment":[{"href":"https:\/\/lai.co.za\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lai.co.za\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lai.co.za\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}