{"id":192377,"date":"2011-12-02T15:54:38","date_gmt":"2011-12-02T07:54:38","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=192377"},"modified":"2021-01-07T15:39:40","modified_gmt":"2021-01-07T07:39:40","slug":"south-africa-overhaul-tax-law","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/south-africa-overhaul-tax-law\/","title":{"rendered":"\u5357\u975e\u5c06\u5927\u5e45\u4fee\u8ba2\u7a0e\u6cd5"},"content":{"rendered":"<p class=\"Body-DropCaps-Red-Eng\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-4\">\u5907<\/span><span class=\"CharOverride-4\">\u5907\u53d7\u77a9\u76ee\u7684\u5357\u975e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u6848\u300b\u7b2c\u4e09\u7a3f\u5df2\u4e8e\u8fd1\u671f\u516c\u5e03\uff0c\u6700\u540e\u4e00\u6b21\u5f81\u6c42\u516c\u4f17\u610f\u89c1\u3002\u7531\u4e8e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u6848\u300b\u5df2\u8fd1\u7acb\u6cd5\u7a0b\u5e8f\u5c3e\u58f0\uff0c\u5728\u5357\u975e\u6709\u7eb3\u7a0e\u4e49\u52a1\u7684\u4e2a\u4eba\u548c\u516c\u53f8\u90fd\u5e94\u5bf9\u5176\u6709\u57fa\u672c\u4e86\u89e3\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u77e5\u9053\u60a8\u7684\u65b0\u8eab\u4efd<\/strong><\/span><\/h2>\n<figure id=\"attachment_192368\" aria-describedby=\"caption-attachment-192368\" style=\"width: 234px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/Gary-Vogelman.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-192369 size-medium\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/Gary-Vogelman-234x300.jpg\" alt=\"Gary Vogelman\" width=\"234\" height=\"300\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/Gary-Vogelman-234x300.jpg 234w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/Gary-Vogelman.jpg 250w\" sizes=\"(max-width: 234px) 100vw, 234px\" \/><\/a><figcaption id=\"caption-attachment-192368\" class=\"wp-caption-text\"><strong>Gary Vogelman<\/strong><br \/>\u7a0e\u52a1\u90e8\u5f8b\u5e08<br \/>Edward Nathan Sonnenbergs<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u6848\u300b\u63a8\u884c\u5355\u4e00\u7eb3\u7a0e\u767b\u8bb0\u5236\u5ea6\uff0c\u7eb3\u7a0e\u4eba\u51ed\u4e00\u4efd\u767b\u8bb0\u8868\u4fbf\u53ef\u767b\u8bb0\u6240\u6709\u7a0e\u79cd\u3002\u4f8b\u5982\uff0c\u4f01\u4e1a\u65e0\u9700\u518d\u5206\u522b\u767b\u8bb0\u6240\u5f97\u7a0e\u548c\u589e\u503c\u7a0e\u3002\u4f46\u662f\uff0c\u5357\u975e\u7a0e\u52a1\u7f72\u4f1a\u5411\u4e00\u4e2a\u7eb3\u7a0e\u4eba\u5206\u914d\u591a\u4e2a\u53c2\u8003\u7f16\u53f7\uff0c\u7528\u4ee5\u533a\u522b\u4e0d\u540c\u7a0e\u9879\u3002\u9700\u6ce8\u610f\u7684\u662f\uff0c\u82e5\u7eb3\u7a0e\u4eba\u5728\u4e0e\u7a0e\u52a1\u7f72\u7684\u4fe1\u51fd\u5f80\u6765\u4e2d\u672a\u63d0\u53ca\u83b7\u914d\u7684\u53c2\u8003\u7f16\u53f7\uff0c\u7a0e\u52a1\u7f72\u53ef\u4e0d\u7406\u4f1a\u8be5\u4fe1\u51fd\u3002<\/p>\n<p style=\"text-align: justify;\">\u539f\u5219\u4e0a\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u5728\u4f9d\u7a0e\u6cd5\u6709\u4e49\u52a1\u6216\u6709\u6743\u5229\u767b\u8bb0\u4e4b\u65f6\u8d7721\u4e2a\u8425\u4e1a\u65e5\u5185\u5b8c\u6210\u7eb3\u7a0e\u767b\u8bb0\u3002\u201c\u8425\u4e1a\u65e5\u201d\u4e0d\u542b\u6bcf\u5e7412\u670816\u65e5\u81f3\u6b21\u5e741\u670815\u65e5\u8fd9\u6bb5\u65f6\u95f4\u3002\u5357\u975e\u7a0e\u52a1\u90e8\u95e8\u73b0\u53ef\u4f7f\u7528\u751f\u7269\u6570\u636e\u6765\u8ba4\u8bc1\u7eb3\u7a0e\u4eba\u8eab\u4efd\uff0c\u5305\u62ec\u89c6\u7f51\u819c\u3001\u8bed\u97f3\u3001\u9762\u90e8\u7279\u5f81\u6216\u6307\u7eb9\u8bc6\u522b\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e3a\u914d\u5408\u5355\u4e00\u7eb3\u7a0e\u767b\u8bb0\u5236\u5ea6\uff0c\u5357\u975e\u4e5f\u5c06\u5f15\u5165\u5355\u4e00\u7eb3\u7a0e\u4eba\u4f1a\u8ba1\u7cfb\u7edf\u3002\u7eb3\u7a0e\u4eba\u5c06\u53ea\u6709\u4e00\u4e2a\u7a0e\u6536\u8d26\u6237\uff0c\u663e\u793a\u5176\u6240\u6709\u5c1a\u672a\u4ed8\u6e05\u7a0e\u9879\u7684\u6eda\u52a8\u4f59\u989d\u3002\u6b64\u5916\uff0c\u7a0e\u6b3e\u652f\u4ed8\u5206\u914d\u89c4\u5219\u53ef\u9002\u7528\u4e8e\u7279\u5b9a\u7a0e\u79cd\uff0c\u4e14\u5357\u975e\u7a0e\u52a1\u7f72\u4ea6\u53ef\u6839\u636e\u201c\u5148\u8fdb\u5148\u51fa\u201d\u7684\u539f\u5219\u8ffd\u8ba8\u7a0e\u6b3e\u3002\u82e5\u53ea\u6709\u90e8\u5206\u7a0e\u79cd\u7684\u7eb3\u7a0e\u91d1\u989d\u5b58\u5728\u4e89\u8bae\uff0c\u5357\u975e\u7a0e\u52a1\u7f72\u7684\u4e0a\u8ff0\u6743\u529b\u53ef\u80fd\u4f1a\u5e26\u6765\u4e00\u4e9b\u610f\u60f3\u4e0d\u5230\u7684\u95ee\u9898\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u77e5\u9053\u60a8\u4e0e\u8c01\u6253\u4ea4\u9053<\/strong><\/span><\/h2>\n<figure id=\"attachment_192372\" aria-describedby=\"caption-attachment-192372\" style=\"width: 234px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/Janel-Strauss.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-192373 size-medium\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/Janel-Strauss-234x300.jpg\" alt=\"Janel Strauss,Edward Nathan Sonnenbergs\" width=\"234\" height=\"300\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/Janel-Strauss-234x300.jpg 234w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/Janel-Strauss.jpg 250w\" sizes=\"(max-width: 234px) 100vw, 234px\" \/><\/a><figcaption id=\"caption-attachment-192372\" class=\"wp-caption-text\"><strong>Janel Strauss<\/strong><br \/>\u89c1\u4e60\u5f8b\u5e08<br \/>Edward Nathan Sonnenbergs<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u76ee\u524d\uff0c\u5357\u975e\u7a0e\u52a1\u7f72\u7684\u5b98\u5458\u5206\u4e3a\u4e09\u7ea7\uff0c\u5404\u81ea\u62e5\u6709\u76f8\u5e94\u7684\u51b3\u7b56\u6743\u5e76\u5c65\u884c\u76f8\u5e94\u7684\u804c\u80fd\u3002\u8fd9\u4e09\u7ea7\u5206\u522b\u4e3a\uff1a(1) \u7f72\u957f\u672c\u4eba\uff1b (2) \u9ad8\u7ea7\u5b98\u5458\uff1b(3) \u666e\u901a\u5b98\u5458\u3002\u9ad8\u7ea7\u5b98\u5458\u7684\u6743\u529b\u5927\u4e8e\u666e\u901a\u5b98\u5458\uff0c\u4f46\u6240\u6709\u5b98\u5458\u4f9d\u7a0e\u6cd5\u884c\u4f7f\u6743\u529b\u65f6\uff0c\u90fd\u5fc5\u987b\u968f\u8eab\u643a\u5e26\u5357\u975e\u7a0e\u52a1\u5c5e\u5de5\u4f5c\u8bc1\u4ef6\uff0c\u4e14\u6309\u8981\u6c42\u51fa\u793a\u3002<\/p>\n<p style=\"text-align: justify;\">\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u6848\u300b\u5927\u5e45\u52a0\u5f3a\u4e86\u5357\u975e\u7a0e\u52a1\u7f72\u7684\u67d0\u4e9b\u6743\u529b\uff0c\u5305\u62ec\u6536\u96c6\u4fe1\u606f\u7684\u6743\u529b\u3002\u82e5\u5357\u975e\u7a0e\u52a1\u7f72\u8ba4\u4e3a\u5f53\u4e8b\u4eba\u201c\u5ba2\u89c2\u4e0a\u53ef\u88ab\u67e5\u660e\u8eab\u4efd\u201d\uff0c\u4fbf\u53ef\u5411\u5176\u672c\u4eba\u6216\u7b2c\u4e09\u65b9\u53d6\u5f97\u6709\u5173\u8be5\u5f53\u4e8b\u4eba\u7684\u6750\u6599\u3002<\/p>\n<p style=\"text-align: justify;\">\u5357\u975e\u7a0e\u52a1\u7f72\u4ea6\u53ef\u672a\u7ecf\u4e8b\u5148\u901a\u77e5\u62b5\u8fbe\u5e76\u7a3d\u67e5\u5404\u79cd\u573a\u6240\uff0c\u4ee5\u786e\u5b9a\u8be5\u573a\u6240\u4f7f\u7528\u4eba\u7684\u8eab\u4efd\uff0c\u5176\u662f\u5426\u5728\u7ecf\u8425\u67d0\u9879\u4e1a\u52a1\u6216\u4f01\u4e1a\uff0c\u662f\u5426\u8fdb\u884c\u4e86\u7a0e\u52a1\u767b\u8bb0\uff0c\u662f\u5426\u7559\u5b58\u4e86\u5fc5\u8981\u7684\u8bb0\u5f55\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u5766\u767d\u4ece\u5bbd<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u6269\u5927\u5357\u975e\u7a0e\u52a1\u7f72\u7684\u6743\u529b\u662f\u4e3a\u4e86\u66f4\u6709\u6548\u5730\u6253\u51fb\u9003\u7a0e\u8005\uff0c\u800c\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u6848\u300b\u4e5f\u529b\u6c42\u5411\u8bda\u4fe1\u5b88\u6cd5\u7684\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u66f4\u597d\u3001\u66f4\u9ad8\u6548\u3001\u66f4\u7b80\u6d01\u7684\u670d\u52a1\u3002\u5728\u8fd9\u65b9\u9762\uff0c\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u6848\u300b\u89c4\u5b9a\u4e86\u6c38\u4e45\u4e3b\u52a8\u62ab\u9732\u8ba1\u5212\u3002\u8be5\u8ba1\u5212\u9002\u7528\u4e8e\u5404\u7a0e\u79cd\uff08\u5173\u7a0e\u548c\u6d88\u8d39\u7a0e\u9664\u5916\uff09\uff0c\u9664\u975e\u76f8\u5173\u7eb3\u7a0e\u4eba\u6b63\u5728\u6216\u5373\u5c06\u63a5\u53d7\u7a0e\u52a1\u7f72\u7684\u5ba1\u8ba1\u6216\u8c03\u67e5\u3002<\/p>\n<p style=\"text-align: justify;\">\u7eb3\u7a0e\u4eba\u53ea\u8981\u5145\u5206\u62ab\u9732\u4ee5\u5f80\u4f4e\u62a5\u7a0e\u6b3e\u7684\u60c5\u51b5\uff0c\u4fbf\u53ef\u5168\u989d\u514d\u9664\u884c\u653f\u8fdd\u89c4\u7f5a\u91d1\uff0c\u5e76\u90e8\u5206\u514d\u9664\u4f4e\u62a5\u7a0e\u6b3e\u7f5a\u91d1\uff08\u6b64\u524d\u79f0\u4e3a\u201c\u9644\u52a0\u7a0e\u201d\uff09\u3002\u53e6\u5916\uff0c\u5357\u975e\u7a0e\u52a1\u7f72\u4e5f\u4e0d\u4f1a\u5bf9\u7eb3\u7a0e\u4eba\u63d0\u8d77\u5211\u4e8b\u68c0\u63a7\u3002<\/p>\n<p style=\"text-align: justify;\">\u56e0\u6b64\uff0c\u7eb3\u7a0e\u4eba\u5e94\u8ba4\u771f\u8003\u8651\u5e76\u5c3d\u65e9\u62ab\u9732\u4ee5\u5f80\u7684\u5404\u79cd\u8fdd\u89c4\u60c5\u51b5\u3002\u8fd9\u662f\u56e0\u4e3a\uff0c\u82e5\u7eb3\u7a0e\u4eba\u672a\u80fd\u4e3b\u52a8\u62ab\u9732\u4ee5\u5f80\u8fdd\u89c4\u6216\u4f4e\u62a5\u7a0e\u6b3e\u7684\u884c\u4e3a\uff0c\u4e00\u65e6\u8fd9\u4e9b\u884c\u4e3a\u88ab\u5357\u975e\u7a0e\u52a1\u7f72\u53d1\u73b0\uff08\u7a0e\u52a1\u7f72\u65b0\u589e\u7684\u6743\u529b\u4f7f\u5176\u5f88\u5bb9\u6613\u53d1\u73b0\u6b64\u7c7b\u8fdd\u89c4\u884c\u4e3a\uff09\uff0c\u7eb3\u7a0e\u4eba\u5c31\u5c06\u9762\u4e34\u5305\u62ec\u5211\u4e8b\u68c0\u63a7\u5728\u5185\u7684\u4e25\u5389\u5904\u7f5a\u3002<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808080;\"><em>Gary Vogelman \u662f Edward Nathan Sonnenbergs \u7a0e\u52a1\u90e8\u5f8b\u5e08\u3002Janel Strauss \u662f Edward Nathan Sonnenbergs \u89c1\u4e60\u5f8b\u5e08<\/em> <\/span><\/p>\n<section class=\"format-info\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-134587 \" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2012\/03\/ENS-Tombstone-LOGOcolour-CMYK.jpg\" alt=\"Do the homework before your company merger in South Africa\" width=\"291\" height=\"89\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2012\/03\/ENS-Tombstone-LOGOcolour-CMYK.jpg 900w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2012\/03\/ENS-Tombstone-LOGOcolour-CMYK-300x92.jpg 300w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2012\/03\/ENS-Tombstone-LOGOcolour-CMYK-768x235.jpg 768w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2012\/03\/ENS-Tombstone-LOGOcolour-CMYK-696x213.jpg 696w\" sizes=\"(max-width: 291px) 100vw, 291px\" \/><\/p>\n<p class=\"Correspondents-Firm-info\">Johannesburg<\/p>\n<p class=\"Correspondents-Firm-info\">150 West Street<\/p>\n<p class=\"Correspondents-Firm-info\">Sandton<\/p>\n<p class=\"Correspondents-Firm-info\">Johannesburg<\/p>\n<p class=\"Correspondents-Firm-info\">South Africa<\/p>\n<p class=\"Correspondents-Firm-info\">2196<\/p>\n<p class=\"Correspondents-Firm-info\">Tel: +27 11 269 7600<\/p>\n<p class=\"Correspondents-Firm-info\">Fax: +27 11 269 7899<\/p>\n<p class=\"Correspondents-Firm-info\">E-mail: info@ens.co.za<\/p>\n<p class=\"Correspondents-Firm-info\"><a href=\"https:\/\/www.ensafrica.com\/\" target=\"_blank\">www.ens.co.za<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u5907\u5907\u53d7\u77a9\u76ee\u7684\u5357\u975e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u6848\u300b\u7b2c\u4e09\u7a3f\u5df2\u4e8e\u8fd1\u671f\u516c\u5e03\uff0c\u6700\u540e\u4e00\u6b21\u5f81\u6c42\u516c\u4f17\u610f\u89c1\u3002\u7531\u4e8e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u6848\u300b\u5df2\u8fd1\u7acb\u6cd5\u7a0b\u5e8f\u5c3e\u58f0<\/p>\n","protected":false},"author":16,"featured_media":192365,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":""},"categories":[34276,22797,75],"tags":[73326,22790,7407],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - 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