本文選題：南非　切入點(diǎn)：個(gè)人所得稅法　出處：《湘潭大學(xué)》2012年碩士論文

【摘要】：近年來，中國與非洲貿(mào)易往來頻繁，中國對(duì)非投資不斷增加。南非作為非洲經(jīng)濟(jì)最為發(fā)達(dá)的國家，也已經(jīng)成為中國在非洲的最大貿(mào)易伙伴。現(xiàn)如今，南非的巨大市場(chǎng)也吸引了更多的華人在南非投資創(chuàng)業(yè)，經(jīng)貿(mào)往來日益頻繁。同時(shí)，中國與南非兩國在文化交流方面也日益頻繁，越來越多的中國留學(xué)生遠(yuǎn)赴南非進(jìn)行學(xué)習(xí)工作。然而，中國與南非在社會(huì)體制，法律制度等各方面都存在著明顯的差異。由此產(chǎn)生不必要的沖突與糾紛。這些都不利于兩國的進(jìn)一步的交流與合作。隨著經(jīng)貿(mào)往來的日益頻繁，跨國納稅人也隨之增加。由于對(duì)外國的稅法制度不夠了解，漏稅，重復(fù)征稅的現(xiàn)象也不斷產(chǎn)生，為了避免不必要的稅法糾紛，維護(hù)納稅人權(quán)益，筆者試圖通過對(duì)南非個(gè)人所得稅法制度的介紹與研究，為在非工作的華人提供幫助。具有一定的實(shí)踐意義。再加上，一直以來我國的學(xué)者專家都致力于對(duì)西方國家法律制度的介紹與研究，忽視了對(duì)非洲國家法律制度的介紹與研究，本文對(duì)南非個(gè)人所得稅法進(jìn)行研究有一定的學(xué)術(shù)意義。 在論文中，筆者將首先介紹歷屆南非政府對(duì)個(gè)人所得稅法的調(diào)整與改革，追溯其法律依據(jù)，對(duì)南非個(gè)人所得稅法的歷史發(fā)展進(jìn)行考察。隨后筆者將介紹分析南非個(gè)人所得稅法的具體規(guī)定，主要全面的介紹納稅主體、征稅客體、稅率、所得稅額的計(jì)算以及征收辦法。以此，，對(duì)比中國個(gè)人所得稅法的相關(guān)規(guī)定，去其糟粕，取其精華。最后一章也是該論文的重點(diǎn)章節(jié)。在本章節(jié)，筆者將介紹南非為了避免重復(fù)征稅所采取的一些措施。南非避免重復(fù)征稅最為重要的措施是簽訂雙邊稅收條約，以此確定各自的稅收管轄權(quán)。筆者通過介紹《中國與南非避免雙重征稅協(xié)定》，了解兩國各自的稅收管轄權(quán)，從而為在非工作的中國人員提供相關(guān)的南非個(gè)人所得稅法知識(shí)，避免重復(fù)征稅。保障納稅人的利益不受侵犯。也使納稅人了解自己相關(guān)的納稅義務(wù)。也有利于促進(jìn)兩國人員互通往來。隨后提出相關(guān)建議，希望能夠?yàn)橥晟齐p方解決重復(fù)征稅法律機(jī)制指導(dǎo)實(shí)踐。
[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.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：D997

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