2001年南非实行的资本利得税对企业重组的财产转让征税过严,不利于全球化下工商业实体的经济结构改革。为克服这些缺陷,该国已修改所得税法中的财产转让部份。主要修改内容如下: 转让财产入股。原规定,纳税人转让财产给某公司并取得该公司股权,尽管该项财产所有权和股权属同一纳税 The capital gains tax introduced in 2001 in South Africa imposes too much taxation on the transfer of property under corporate restructuring, which is not conducive to the economic structural reform of commercial and industrial entities under globalization. To overcome these shortcomings, the country has amended the transfer of property in the Income Tax Act. The main changes are as follows: Transfer of property into shares. The original provisions of taxpayers to transfer property to a company and obtain the company’s equity, although the property ownership and equity are the same tax