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南非个人所得税法初探

发布时间:2018-03-25 18:20

  本文选题:南非 切入点:个人所得税法 出处:《湘潭大学》2012年硕士论文


【摘要】:近年来,中国与非洲贸易往来频繁,中国对非投资不断增加。南非作为非洲经济最为发达的国家,也已经成为中国在非洲的最大贸易伙伴。现如今,南非的巨大市场也吸引了更多的华人在南非投资创业,经贸往来日益频繁。同时,中国与南非两国在文化交流方面也日益频繁,越来越多的中国留学生远赴南非进行学习工作。然而,中国与南非在社会体制,法律制度等各方面都存在着明显的差异。由此产生不必要的冲突与纠纷。这些都不利于两国的进一步的交流与合作。随着经贸往来的日益频繁,跨国纳税人也随之增加。由于对外国的税法制度不够了解,漏税,重复征税的现象也不断产生,为了避免不必要的税法纠纷,维护纳税人权益,笔者试图通过对南非个人所得税法制度的介绍与研究,为在非工作的华人提供帮助。具有一定的实践意义。再加上,一直以来我国的学者专家都致力于对西方国家法律制度的介绍与研究,忽视了对非洲国家法律制度的介绍与研究,本文对南非个人所得税法进行研究有一定的学术意义。 在论文中,笔者将首先介绍历届南非政府对个人所得税法的调整与改革,追溯其法律依据,对南非个人所得税法的历史发展进行考察。随后笔者将介绍分析南非个人所得税法的具体规定,主要全面的介绍纳税主体、征税客体、税率、所得税额的计算以及征收办法。以此,,对比中国个人所得税法的相关规定,去其糟粕,取其精华。最后一章也是该论文的重点章节。在本章节,笔者将介绍南非为了避免重复征税所采取的一些措施。南非避免重复征税最为重要的措施是签订双边税收条约,以此确定各自的税收管辖权。笔者通过介绍《中国与南非避免双重征税协定》,了解两国各自的税收管辖权,从而为在非工作的中国人员提供相关的南非个人所得税法知识,避免重复征税。保障纳税人的利益不受侵犯。也使纳税人了解自己相关的纳税义务。也有利于促进两国人员互通往来。随后提出相关建议,希望能够为完善双方解决重复征税法律机制指导实践。
[Abstract]:In recent years, China has had frequent trade with Africa, and China's investment in Africa has been increasing. South Africa, as the most developed country in Africa, has also become China's largest trading partner in Africa. The huge market in South Africa has also attracted more Chinese to invest in South Africa and have more frequent economic and trade exchanges. Meanwhile, cultural exchanges between China and South Africa are also increasingly frequent. More and more Chinese students are studying in South Africa. However, China and South Africa are in the social system. There are obvious differences in various aspects of the legal system, such as, resulting in unnecessary conflicts and disputes. These are not conducive to further exchanges and cooperation between the two countries. With the increasing frequency of economic and trade exchanges, Transnational taxpayers have also increased along with it. Due to lack of understanding of the foreign tax laws, the phenomenon of tax evasion and repeated taxation is also constantly arising. In order to avoid unnecessary tax disputes and safeguard the interests of taxpayers, Through the introduction and study of the personal income tax law system in South Africa, the author tries to provide help to the Chinese who are not working in South Africa. Scholars and experts in our country have been devoted to the introduction and study of the legal system of the western countries, ignoring the introduction and research of the legal system of the African countries. This paper has certain academic significance to the study of the personal income tax law of South Africa. In this paper, the author will first introduce the adjustment and reform of the personal income tax law of the successive South African governments, and trace back to its legal basis. Then the author will introduce and analyze the specific provisions of the South African personal income tax law, mainly introduce the main body of tax, the object of taxation, the rate of tax, To compare the relevant provisions of China's personal income tax law, discard its dross and select its essence. The last chapter is also the key chapter of this paper. The author will introduce some measures taken by South Africa to avoid double taxation. The most important measure to avoid double taxation in South Africa is to sign bilateral tax treaties. Through the introduction of the double Taxation avoidance Agreement between China and South Africa, the author understands the respective tax jurisdiction of the two countries, so as to provide relevant knowledge of the South African personal income tax law for the Chinese people who are not working in the two countries. To avoid double taxation, to protect the interests of taxpayers from being infringed, to make taxpayers aware of their relevant tax obligations, and to facilitate the exchange of personnel between the two countries. We hope to guide the practice of perfecting the legal mechanism of double taxation.
【学位授予单位】:湘潭大学
【学位级别】:硕士
【学位授予年份】:2012
【分类号】:D997

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