A Preliminary Analysis Of South Africa Individual Income Tax Law

Recently, the economic exchange between China and Africa become frequently,the investment increasing quickly as well. As one of the most developed country inAfrica. South Africa has became one of the biggest partners in the term of trade.Nowadays, more and more Chinese went to South Africa for the purpose ofinvestment. Besides, with the frequently culture exchange between South Africa andChina, more and more Chinese student went to South Africa in order to studying here.However, there exist differences in terms of social system, legal system that generatedConflicts. All of this is harmful for the relationship between the two countries. Withthe development of investment, the number of the transnational taxpayer increasequickly. Because of Lessing the knowledge of tax system, the double tax thinghappened frequently. In order to avoid the dispute and in order to protect the benefitof taxpayer. I will try my best to introduce the personal income tax law to all of you.What more, as the personal income tax law, the expert usually introduce the personalincome tax law of west countries, few of studies involved South Africa. In my view,this paper will achieve the academic significance.I divided my paper into4parts. The first part is general introduction. The section2is original of personal income tax law. In this part, I will introduce the reformationand adjustment of income tax Act. I will introduce the basic legal system of personaltax law in terms of taxpayer, object，tax rate and so on. The last section is the mostimportant part of this paper. In this section, I will give my suggestion to avoid thedouble taxation. I hope my suggestion will have its own effect in terms of avoidingthe double taxation.