南非税制评析

南非在1994年的政治改革中实现了种族平等,①国内各项制度也呈现出新的特征。本文首先总结了近年来中国——南非经贸关系的发展趋势,之后重点剖析了当前南非的税收制度,对其重要税种进行了介绍并与我国相应的税种进行比较,整理并归纳了南非的税收激励政策,以期对已在或拟在南非投资的中资企业有所裨益。

A Commentary on Tax System in South Africa

The economic and trade relations between China and South Africa have been further cemented in the recent years. This paper first gives a brief introduction of tax systems in South Africa. Secondly, it compares the main taxes in this country with those of China. Finally the paper makes a selective analysis on tax incentives in South Africa in the interests of Chinese companies investing or planning to invest.