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{"id":725,"date":"2011-11-18T09:48:16","date_gmt":"2011-11-18T09:48:16","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/%e7%89%a9%e5%93%81%e7%a8%8e%e3%81%ae%e8%a8%88%e7%ae%97%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-08-11T18:02:28","modified_gmt":"2021-08-11T18:02:28","slug":"commodity-tax","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/commodity-tax\/","title":{"rendered":"\u7269\u54c1\u7a0e\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\"><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">\u3053\u3093\u306b\u3061\u306f\u3001\u30a4\u30f3\u30c9\u30fb\u30e0\u30f3\u30d0\u30a4\u4e8b\u52d9\u6240\u99d0\u5728\u54e1\u306e\u9234\u6728\u3067\u3059\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">\u30a4\u30f3\u30c9\u306e\u9593\u63a5\u7a0e\u306f\u8907\u96d1\u3068\u3044\u3046\u3053\u3068\u3067\u6709\u540d\u3067\u3059\u3002\u4e2d\u3067\u3082\u7269\u54c1\u7a0e\uff08<span>Excise Duty<\/span>\uff09\u306f\u65e5\u672c\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u95a2\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306a\u3069\u3068\u5c11\u3057\u9055\u3046\u6982\u5ff5\u306b\u306a\u308b\u306e\u3067\u4e00\u756a\u7406\u89e3\u3057\u304c\u305f\u3044\u9593\u63a5\u7a0e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">\u7269\u54c1\u7a0e\u306f\u3001\u30a4\u30f3\u30c9\u56fd\u5185\u306e\u88fd\u54c1\u306e\u88fd\u9020\u306b\u8ab2\u3055\u308c\u308b\u3082\u306e\u3067\u3001\u5de5\u5834\u3067\u88fd\u9020\u3055\u308c\u3001\u5de5\u5834\u304b\u3089\u51fa\u8377\u3055\u308c\u305f\u6642\u70b9\u3067\u8ab2\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u591a\u304f\u306e\u54c1\u76ee\u306b\u4e00\u5f8b<span>10%<\/span>\u306e\u57fa\u672c\u7269\u54c1\u7a0e\u7387\u3068\u57fa\u672c\u7269\u54c1\u7a0e\u7387\u306b\u5bfe\u3057\u3066<span>3%<\/span>\u306e\u6559\u80b2\u76ee\u7684\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u306e\u3067\u3001\u5408\u8a08<span>10.3%<\/span>\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3053\u3068\u3068\u306a\u308a<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">\u307e\u3059\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">\u5177\u4f53\u7684\u306b\u3069\u306e\u91d1\u984d\u306b\u5bfe\u3057\u3066<span>10.3%<\/span>\u304c\u8ab2\u3055\u308c\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304c\u3001\u5de5\u5834\u304b\u3089\u51fa\u8377\u3055\u308c\u305f\u6642\u70b9\u306e\u88fd\u54c1\u4fa1\u5024\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">\u3067\u3059\u306e\u3067\u3001\u57fa\u672c\u7684\u306b\u5de5\u5834\u304b\u3089\u305d\u306e\u5148\u306e\u696d\u8005\u306b\u58f2\u3089\u308c\u308b\u6642\u306e\u88fd\u54c1\u306e\u91d1\u984d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u3068\u3057\u3066\u306f\u3001\u30a4\u30f3\u30c9\u56fd\u5185\u3067\u88fd\u9020\u3055\u308c\u3001\u6700\u7d42\u7684\u306b\u5c0f\u58f2\u3055\u308c\u308b\u88fd\u54c1<span>143<\/span>\u54c1\u76ee\u306b\u5bfe\u3057\u3066\u306f\u3001<span>MRP<\/span>\uff08<span>Maximum Retail Price\/<\/span>\u6700\u5927\u5c0f\u58f2\u4fa1\u683c\uff09&times;\u4e00\u5b9a\u306e\u7387\uff08\u304a\u3088\u305d<span>60<\/span>\uff5e<span>70%<\/span>\u304c\u591a\u3044\uff09&times;\u7269\u54c1\u7a0e\u7387\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u88fd\u9020\u696d\u8005\u306b<span>MRP<\/span>\u4fa1\u683c\u3092\u77e5\u3089\u305b\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\uff08<span>MRP<\/span>\u306b\u8ab2\u3055\u308c\u308b\u4e00\u5b9a\u7387\u306f\u3001\u7269\u54c1\u7a0e\u6cd5<span>Appendix 4<\/span>\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\uff09<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">\u307e\u305f\u88fd\u9020\u6a5f\u80fd\u3092\u6301\u305f\u306a\u3044\u5546\u793e\u7b49\u304c\u3001\u539f\u6750\u6599\u3092\u88fd\u9020\u696d\u8005\u306b\u7121\u511f\u63d0\u4f9b\u3057\u3001\u88fd\u9020\u59d4\u8a17\u3057\u3066\u3082\u3089\u3046\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u5546\u793e\u306e\u58f2\u5024\u304c\u7269\u54c1\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u306b\u306a\u308b\u306a\u3069\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">\u3053\u306e\u5834\u5408\u3082\u3084\u306f\u308a\u3001\u88fd\u9020\u696d\u8005\u306b\u5546\u793e\u306e\u58f2\u5024\u304c\u77e5\u3089\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; font-size: 10.5pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: JA; mso-bidi-language: AR-SA;\">\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u53d6\u308b\u624b\u6bb5\u3001\u6271\u3046\u54c1\u76ee\u306b\u3088\u3063\u3066\u3082\u5909\u308f\u308b\u30a4\u30f3\u30c9\u306e\u95a2\u7a0e\u306f\u3084\u306f\u308a\u3001\u30a4\u30f3\u30c9\u30d3\u30b8\u30cd\u30b9\u3092\u8003\u3048\u308b\u306b\u3042\u305f\u3063\u3066\u91cd\u8981\u306a\u8ab2\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7dcf\u5408\u7684\u306b\u8003\u3048\u3001\u30d3\u30b8\u30cd\u30b9\u5f62\u614b\u3068\u4fa1\u683c\u8a2d\u5b9a\u304c\u3069\u306e\u4f01\u696d\u306b\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><\/span><\/p>\n<p>&darr;\u30af\u30ea\u30c3\u30af\u306b\u3054\u5354\u529b\u304a\u9858\u3044\u81f4\u3057\u307e\u3059&darr;<\/p>\n<p>&nbsp;<a href=\"http:\/\/blog.with2.net\/link.php?1293750:3200\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/image.with2.net\/img\/banner\/c\/banner_1\/br_c_3200_1.gif?resize=110%2C31\" border=\"0\" alt=\"\u4eba\u6c17\u30d6\u30ed\u30b0\u30e9\u30f3\u30ad\u30f3\u30b0\u3078\" width=\"110\" height=\"31\" data-recalc-dims=\"1\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u30a4\u30f3\u30c9\u30fb\u30e0\u30f3\u30d0\u30a4\u4e8b\u52d9\u6240\u99d0\u5728\u54e1\u306e\u9234\u6728\u3067\u3059\u3002 &nbsp; \u30a4\u30f3\u30c9\u306e\u9593\u63a5\u7a0e\u306f\u8907\u96d1\u3068\u3044\u3046\u3053\u3068\u3067\u6709\u540d\u3067\u3059\u3002\u4e2d\u3067\u3082\u7269\u54c1\u7a0e\uff08Excise Duty\uff09\u306f\u65e5\u672c\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u95a2\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306a\u3069\u3068\u5c11\u3057\u9055\u3046\u6982\u5ff5\u306b\u306a\u308b\u306e\u3067\u4e00\u756a\u7406\u89e3\u3057\u304c [&hellip;]","protected":false},"author":1,"featured_media":4058,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[24,17],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/05\/zeimu.png?fit=1625%2C878&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-bH","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/725"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/comments?post=725"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/725\/revisions"}],"predecessor-version":[{"id":3126,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/725\/revisions\/3126"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/4058"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}