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 \u307e\u305a\u3001\u9001\u91d1\u53ef\u80fd\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u4e2d\u56fd\u304b\u3089\u306e\u8f38\u51fa\u306b\u95a2\u308f\u308b\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3067\u3042\u308c\u3070\u3001\u9001\u91d1\u53ef\u80fd\u3067\u3059\u3002\u8f38\u5165\u306b\u95a2\u308f\u308b\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u4e0a\u3001\u9001\u91d1\u3067\u304d\u306a\u3044\u72b6\u6cc1\u3067\u3059\u3002<\/span><\/p>\n

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 \u307e\u305f\u300110\uff05\u307e\u305f\u306f1,000\u4e07\u30c9\u30eb\u4ee5\u5185\u3067\u3042\u308c\u3070\u3001\u9001\u91d1\u6642\u9280\u884c\u5be9\u67fb\u306e\u307f\u3067\u9001\u91d1\u53ef\u80fd\u3067\u3059\u304c\u3001<\/span>\u4e0a\u8a18\u306e\u984d\u3092\u8d85\u3048\u308b\u3068\u5916\u8ca8\u7ba1\u7406\u5c40\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n

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 \u6b21\u306b\u3001\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u4e0a\u3001\u53ce\u5165\u306e5\uff05\u4ee5\u5185\u306e\u9001\u91d1\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/span><\/p>\n

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\u6839\u62e0\u7406\u7531\u3068\u3057\u3066\u3001\u7a0e\u52d9\u4e0a5%\u307e\u3067\u306e\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u6599\u3057\u304b\u640d\u91d1\u7b97\u5165\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u6cd5\u5f8b\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\uff08\u8ca1\u7a0e[2009]29\u53f7\u3002\u305f\u3060\u3057\u3001\u640d\u5bb3\u4fdd\u967a\u4f01\u696d\uff1a15%\u4ee5\u5185\u3001\u751f\u547d\u4fdd\u967a\u4f01\u696d\uff1a10%\u3002\u305d\u306e\u4ed6\u306e\u4f01\u696d\uff1a5%\u4ee5\u5185\u3002\uff09<\/span><\/p>\n

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 \u6700\u5f8c\u306b\u3001\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u53ce\u5165\u306e5%\u3092\u8d85\u3048\u308b\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u306f\u3001<\/span>\u4f01\u696d\u6240\u5f97\u7a0e\u4e0a\u640d\u91d1\u3068\u3057\u3066\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\uff08\u6839\u62e0\u6761\u6587\uff1a\u8ca1\u7a0e[2009]29\u53f7\uff09<\/span><\/p>\n

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\u53c2\u8003\uff1a\u8ca1\u7a0e[2009]29\u53f7<\/p>\n

http:\/\/www.chinatax.gov.cn\/n8136506\/n8136563\/n8193451\/n8946067\/n8951039\/9112101.html<\/a><\/p>\n

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\u3010\u30bb\u30df\u30ca\u30fc\u6848\u5185\u3011<\/p>\n

\u4e2d\u56fd\u9032\u51fa\u30bb\u30df\u30ca\u30fc<\/strong><\/span><\/p>\n

\u6771\u4eac\uff1a2\/3\u3000\u3001\u5927\u962a\uff1a2\/10<\/strong><\/span><\/p>\n

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\u4f1a\u5834\u3000 \u3000\uff1a\u3000\u3012160-0022\u3000\u6771\u4eac\u90fd\u65b0\u5bbf\u533a\u65b0\u5bbf2-5-3\u3000AM\u30d3\u30eb7F 
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\u65e5\u6642 \u3000\u3000\uff1a\u30002014\u5e742\u670810\u65e5\uff08\u6708\uff09 19:00\uff5e21:00\uff0818:30\u958b\u5834\uff09 
\u4f1a\u5834\u3000 \u3000\uff1a\u3000\u3012160-0022\u3000\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u3000\u5927\u962a\u652f\u793e
\u3012531-0072 \u5927\u962a\u5e9c\u5927\u962a\u5e02\u5317\u533a\u8c4a\u5d0e2-7-9 \u8c4a\u5d0e\u3044\u305a\u307f\u30d3\u30eb9\u968e 
\u53d7\u8b1b\u6599 \u3000\uff1a\u3000\u7121\u6599\u3000\uff08\u5b9a\u54e1\uff1a30\u540d\uff09<\/p>\n

\u3010\u30bb\u30df\u30ca\u30fc\u8a73\u7d30\u3011 \u3000\u3000 <\/p>\n

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\u30fb\u8a2d\u7acb\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/p>\n

\u7b2c\u4e8c\u90e8\u3000\u7a0e\u52d9
1\u3000\u4e2d\u56fd\u9032\u51fa\u306b\u95a2\u9023\u3059\u308b\u56fd\u969b\u7a0e\u52d9\u898f\u5b9a 
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2\u3000\u4e2d\u56fd\u7a0e\u5236\u306e\u6982\u8981\u3068\u7279\u5fb4 
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\u30fb\u305d\u306e\u4ed6\u64a4\u9000\u306b\u95a2\u3059\u308b\u7a0e\u91d1\u51e6\u7406<\/p>\n

\u7b2c\u4e09\u90e8\u3000\u52b4\u52d9 
1. \u4e2d\u56fd\u306e\u52b4\u50cd\u74b0\u5883 
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2. \u4e2d\u56fd\u306e\u52b4\u50cd\u6cd5 
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\u30fb\u793e\u4f1a\u4fdd\u967a\u6cd5
4. \u99d0\u5728\u54e1\u306e\u8af8\u624b\u7d9a 
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\u30fb\u99d0\u5728\u54e1\u306e\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8<\/p>\n

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\u3092\u3054\u660e\u8a18\u304f\u3060\u3055\u3044<\/strong><\/span><\/p>\n

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\u4ee5\u4e0a<\/p>\n

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