南非2002年预算法案对所得税法作了若干修改，并从2003年1月1日实施（货币单位：兰特）：一、公司所得税1.此税税率一般公司为30％。但小型公司应税所得额的第一个10万可享受15％低税率，现提高为15万。对小型公司标准原定为年流转额在100万以下现提高至300万元以下。2.实行加 The 2002 Budget Act of South Africa made a number of changes to the Income Tax Law and was implemented on January 1, 2003 (Currency: Rantus): I. Corporate Income Tax 1. This tax rate is 30% for a typical company. However, the first 10 million of the taxable income of a small company can enjoy a low tax rate of 15%, which is now raised to 150,000. The standard for small companies was originally set at the annual turnover of less than 1 million now increased to 3 million yuan. 2. Implementation of Canada