论文部分内容阅读
1、公司的分类在税收意义上,南非采用两种方法对公司进行划分: 一种是依据通常的“居民”标准,将公司划分为南非公司和外国公司。南非公司是指在南非成立、组建的公司;不是在南非成立、组建的公司则为外国公司。另一种是根据公司发行股票的上市程度,将公司区分为公共公司和私人公司。公共公司是指公司的所有级别的股票都在股票交易所里上市,或者公司所有级别的股票中50％以上的股票有一般的公开股息。保险公司、黄金和钻
1. Taxonomy of Companies In tax terms, South Africa divides companies in two ways: one is to classify companies into South African and foreign companies based on the usual “resident” criteria. A South African company refers to a company established or established in South Africa. It is not a company established in South Africa but a foreign company. The other is based on the degree of public offering of shares of the company, the company is divided into public companies and private companies. A public company means that all classes of the company’s shares are listed on the stock exchange or that 50% or more of the shares of all classes of the company have a public public dividend. Insurance company, gold and diamonds