南非股息税与中国投资方所得税抵免探析  

An Exploration into the Dividends Tax in South Africa and Income Tax Credit for the Chinese Investors

作　　者：黄晓珊[1] 

机构地区：[1]中山大学新华学院,广东广州510520

出　　处：《国际税收》2013年第11期61-64,共4页International Taxation In China

摘　　要：本文介绍了南非股息税的基本要素,以及现金股息和实物股息的计税依据等在认定和操作上的差异。根据目前我国企业所得税抵免的规定,在收到南非企业支付的现金股息和转移的实物股息后,中国投资方企业都可进行间接抵免。对于收到的现金股息还可以直接抵免。但是,对于实物股息的直接抵免和股权成本返还尚没有相关的处理依据。This paper introduces the fundamental elements of dividends tax in South Africa as well as the differences in affirming and operating tax basis of dividends in cash and in kind. According to current regulations of income tax credit for the Chinese enterprises, after receiving dividends paid in cash and transferred in kind from South African enterprises, the Chinese investors could make tax credit indirectly, and the dividends received in cash can credit directly. However, as for the direct credit for dividends in kind and the equity cost refunding, there is no relevant processing basis.

关 键 词：南非 股息税 税收抵免 对外投资 

分 类 号：F812.42[经济管理—财政学]