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{"id":847,"date":"2012-12-11T09:00:00","date_gmt":"2012-12-11T09:00:00","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/%e3%82%a4%e3%83%b3%e3%83%89%e3%81%ae%e9%96%93%e6%8e%a5%e7%a8%8e%ef%bc%88vat%e3%80%81st%ef%bc%89\/"},"modified":"2021-08-11T18:29:06","modified_gmt":"2021-08-11T18:29:06","slug":"vat-st","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/vat-st\/","title":{"rendered":"\u30a4\u30f3\u30c9\u306e\u9593\u63a5\u7a0e\uff08VAT\u3001ST\uff09"},"content":{"rendered":"

\u307f\u306a\u3055\u3093\u3001\u3069\u3046\u3082\u3053\u3093\u306b\u3061\u306f\u3002\u5897\u7530\u3067\u3059\u3002
\n\u30a4\u30f3\u30c9\u306b\u6765\u3066\u304b\u3089\u3001\u65e9\u3044\u3082\u306e\u306712\u6708\u3067\u7d045\u304b\u6708\u304c\u7d4c\u3061\u307e\u3057\u305f\u3002<\/p>\n

\u5148\u65e5\u3001\u673a\u306e\u6383\u9664\u3092\u3057\u3066\u3044\u305f\u3089\u3001\u4eca\u307e\u3067\u79c1\u304c\u305f\u3081\u8fbc\u3093\u3067\u3044\u305f\u9818\u53ce\u66f8\u306e\u675f\u304c\u898b\u3064\u304b\u308a\u307e\u3057\u305f\u3002
\n\u601d\u3048\u3070\u3001\u30a4\u30f3\u30c9\u306b\u6765\u3066\u304b\u3089\u5fc5\u305a\u9818\u53ce\u66f8\u306f\u53d6\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u308a\u3001\u3082\u3089\u3063\u305f\u3082\u306e\u306f\u4fdd\u7ba1\u3057\u3066\u3044\u305f\u306e\u3067\u3059\u304c\u2026\u2026\u3002\u5b9f\u306f\u3001\u4eca\u307e\u3067\u3082\u3089\u3063\u305f\u9818\u53ce\u66f8\u306e\u4e2d\u8eab\u3092\u30c1\u30a7\u30c3\u30af\u3057\u305f\u3053\u3068\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n

\u6574\u7406\u3068\u79f0\u3057\u3066\u6e9c\u307e\u3063\u305f\u9818\u53ce\u66f8\u3092\u51e6\u5206\u3057\u306a\u304c\u3089\u898b\u3066\u307f\u308b\u3068\u3001\u601d\u3044\u51fa\u3068\u5171\u306b\u300c\u3042\u308c??\u300d\u3068\u601d\u3046\u9818\u53ce\u66f8\u304c\u591a\u3005\u3042\u308a\u307e\u3057\u305f\uff08\u65e5\u672c\u3067\u3082\u305d\u3046\u3067\u3057\u305f\u304c\u3001\u3068\u308a\u3042\u3048\u305a\u3082\u3089\u3044\u306f\u3057\u3066\u3082\u3001\u53d6\u3063\u3066\u304a\u304f\u76ee\u7684\u304c\u7121\u3051\u308c\u3070\u3001\u3042\u3068\u306f\u30b4\u30df\u306b\u306a\u308b\u3060\u3051\u3067\u3059\u306e\u3067\uff09\u3002<\/p>\n

\u901a\u5e38\u3001\u65e5\u672c\u3067\u30e2\u30ce\u3092\u8cb7\u3046or\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u53d7\u3051\u308c\u3070\u300c\u6d88\u8cbb\u7a0e\u300d\u304c5\uff05\u8ab2\u7a0e\u3055\u308c\u308b\u3001\u3068\u3044\u3046\u306e\u306f\u5f53\u305f\u308a\u524d\u306e\u8a71\u3067\u3001\u3053\u308c\u304c\u6d77\u5916\u306b\u306a\u308b\u3068\u3001\u300c\u4ed8\u52a0\u4fa1\u5024\u7a0e\u300d\u300c\u30b5\u30fc\u30d3\u30b9\u7a0e\u300d\u3068\u3044\u3063\u305f\u8a00\u8449\u306b\u4ee3\u308f\u308a\u3001\u6d88\u8cbb\u7a0e\u3068\u540c\u3058\u3088\u3046\u306b\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u30a4\u30f3\u30c9\u3067\u306f\u3001\u30e2\u30ce\u3092\u8cb7\u3048\u3070\u300c\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff1aValue Added Tax\uff09\u300d\u304c\u8ab2\u7a0e\u3055\u308c\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308c\u3070\u3001\u300c\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08ST\uff1aservice tax\uff09\u300d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u5dde\u3092\u307e\u305f\u3044\u3060\u7269\u54c1\u306e\u8ca9\u58f2\u306b\u5bfe\u3057\u3066\u306f\u3001VAT\u306e\u4ee3\u308f\u308a\u306b\u300c\u4e2d\u592e\u58f2\u4e0a\u7a0e\uff08CST\uff1aCentral Sales Tax\uff09\u300d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\uff08\u4eca\u56de\u306f\u3001\u500b\u4eba\u3092\u30c6\u30fc\u30de\u306b\u66f8\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001VAT\u3068ST\u3092\u4e2d\u5fc3\u306b\u898b\u3066\u3044\u304d\u307e\u3059\uff09\u3002
\n\u3053\u306eVAT\u3068ST\u306b\u3064\u3044\u3066\u3001\u5927\u304d\u306a\u9055\u3044\u306f\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u53d6\u5f15\u306e\u7a2e\u985e\u306f\u3082\u3061\u308d\u3093\u3001VAT\u306f\u5dde\u7a0e\uff08\u5dde\u653f\u5e9c\u304c\u8ab2\u7a0e\u6a29\u3092\u3082\u3064\u7a0e\u91d1\uff09\u3067\u3042\u308a\u3001ST\u306f\u56fd\u7a0e\uff08\u56fd\u304c\u8ab2\u7a0e\u6a29\u3092\u6301\u3064\u7a0e\u91d1\uff09\u3067\u3042\u308a\u3001VAT\u306fST\u3068\u7570\u306a\u308a\u5404\u5dde\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u304c\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u3001ST\u306e\u767b\u9332\u7533\u8acb\u306b\u3064\u3044\u3066\u306f\u56fd\u304c\u7ba1\u8f44\u3057\u3066\u3044\u308b\u305f\u3081\u30011\u56de\u306e\u767b\u9332\u3067\u6e08\u307f\u307e\u3059\u304c\u3001VAT\u306e\u767b\u9332\u3092\u884c\u3046\u969b\u306b\u306f\u3001VAT\u304c\u767a\u751f\u3059\u308b\u5dde\uff08\u5dde\u5185\u3067\u306e\u58f2\u8cb7\u53d6\u5f15\u304c\u767a\u751f\u3059\u308b\u5dde\uff09\u306e\u305d\u308c\u305e\u308c\u306b\u304a\u3044\u3066\u767b\u9332\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u62e0\u70b9\u304c\u8907\u6570\u6240\u5728\u3057\u5dde\u5185\u53d6\u5f15\u304c\u591a\u3044\u4f1a\u793e\u306a\u3069\u306f\u3001\u305d\u306e\u624b\u9593\u3060\u3051\u3067\u304b\u306a\u308a\u306e\u8ca0\u62c5\u3092\u8981\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3055\u3066\u3001\u5b9f\u969b\u306b\u30a4\u30f3\u30c9\u3067\u3069\u306e\u3088\u3046\u306b\u9593\u63a5\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u3001\u65e5\u5e38\u751f\u6d3b\u3067\u898b\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002
\n\u4f8b\u3048\u3070\u3001\u30b9\u30fc\u30d1\u30fc\u306a\u3069\u3067\u8cb7\u3044\u7269\u3092\u3059\u308b\u3068\u3001\u65e5\u672c\u3067\u306f\u8ca9\u58f2\u4fa1\u683c\u306b5\uff05\u306e\u6d88\u8cbb\u7a0e\u304c\u4e00\u5f8b\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001\u30a4\u30f3\u30c9\u3067\u306f\u57fa\u672c\u7684\u306b\u7269\u54c1\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u305fVAT\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u65e5\u672c\u306e\u3088\u3046\u306b\u7a0e\u8fbc\u8868\u793a\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3001\u304b\u3064\u3001\u7269\u54c1\u306e\u7a2e\u985e\u306b\u3088\u308a\u7a0e\u7387\u304c\u7570\u306a\u308b\u306e\u3067\u3001\u8cfc\u5165\u6642\u306b\u3044\u3061\u3044\u3061VAT\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306f\u307e\u305a\u7121\u304f\u3001\u7cbe\u7b97\u6642\u306e\u30ec\u30b7\u30fc\u30c8\u3067\u5b9f\u969b\u306f\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002
\n\u7a0e\u7387\u306e\u533a\u5206\u3068\u3057\u3066\u306f\u3001\u3060\u3044\u305f\u30440\uff05\u30015\uff05\u300112.5\uff05\u300120\uff05\u3068\u3042\u308a\u3001\u751f\u6d3b\u5fc5\u9700\u54c1\uff08\u6c34\u30fb\u91ce\u83dc\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u306f\u4f4e\u7a0e\u7387\u3001\u9006\u306b\u305c\u3044\u305f\u304f\u54c1\uff08\u30a2\u30eb\u30b3\u30fc\u30eb\u98f2\u6599\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u306f20\uff05\u3068\u304b\u306a\u308a\u9ad8\u3044\u7a0e\u8ca0\u62c5\u304c\u8981\u6c42\u3055\u308c\u307e\u3059\u3002
\n\u65e5\u672c\u4ee5\u5916\u306e\u56fd\u3067\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5272\u5408\u304c\u9ad8\u3044\u56fd\u304c\u591a\u304f\u3001\u3053\u306e\u3088\u3046\u306b\u7269\u54c1\u306b\u5fdc\u3058\u305f\u6bb5\u968e\u7a0e\u7387\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u56fd\u304c\u591a\u3005\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u304a\u9152\u306e\u5024\u6bb5\u304c\u9ad8\u3044\u3001\u3068\u3044\u3046\u306e\u306f\u4ed6\u306e\u56fd\u3067\u3082\u826f\u304f\u805e\u304f\u8a71\u3067\u3059\u304c\u3001\u554f\u984c\u306f\u98f2\u98df\u5e97\u306a\u3069\u3067\u304a\u9152\u3092\u98f2\u3093\u3060\u5834\u5408\u3067\u3059\u3002\u5148\u65e5\u3001\u30c7\u30ea\u30fc\u7a7a\u6e2f\u306e\u5916\u306b\u3042\u308b\u30d0\u30fc\u3067\u30ef\u30a4\u30f3\u30922\u676f\u98f2\u3093\u3060\u3068\u3053\u308d\u3001<\/p>\n

\u30ef\u30a4\u30f3\uff08\u30b0\u30e9\u30b9\uff09\u3000400Rs\u00d72\uff1d800Rs
\nService charge\u3000\u300010\uff05\u3000800Rs\u00d710\uff05=80Rs\u3000\u3000\u5c0f\u8a08\u3000880Rs
\nVAT 20\uff05\u3000\u3000880Rs\u00d720\uff05\uff1d176Rs
\nService tax\u3000\u300012.36\uff05\u3000880Rs\u00d712.36\uff05\uff1d108.76Rs\uff08\u2252109Rs\uff09<\/div>\n

\u3068\u3044\u3046\u3088\u3046\u306a\u9818\u53ce\u66f8\u304c\u304d\u307e\u3057\u305f\uff08\u3082\u3061\u308d\u3093\u3001\u9818\u53ce\u66f8\u306b\u306f\u3053\u3093\u306a\u7d30\u304b\u3044\u8a08\u7b97\u306f\u66f8\u3044\u3066\u3044\u307e\u305b\u3093\u3002\u7a0e\u76ee\u3068\u7a0e\u7387\u3068\u7a0e\u984d\u306e\u307f\u3067\u3059\uff09\u3002
\n\u8a08\u7b97\u3059\u308b\u3068\u3001\u30c8\u30fc\u30bf\u30eb1,165Rs\u3067\u3001\u305d\u306e\u4e2d\u306e\u7a0e\u91d1\u306f285Rs\u3068\u306a\u308a\u3001\u5b9f\u969b\u306e\u7a0e\u8ca0\u62c5\u7387\u306f\u7d0424\uff05\u3068\u304b\u306a\u308a\u9ad8\u3044\u8ca0\u62c5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u9818\u53ce\u66f8\u3092\u898b\u3066\u3001\u307f\u306a\u3055\u3093\u3082\u3044\u304f\u3064\u304b\u7591\u554f\u306b\u601d\u3046\u3068\u3053\u308d\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u2026\u2026
\n\u2460Service charge\uff1f<\/strong>
\n\u3053\u308c\u306f\u3001\u3044\u308f\u3086\u308b\u300c\u30c1\u30c3\u30d7\u300d\u3068\u540c\u69d8\u306e\u610f\u5473\u5408\u3044\u3067\u3001\u30a2\u30e1\u30ea\u30ab\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u306a\u3069\u3067\u306f\u901a\u5e38\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u305f\u969b\u306b\u300c\u30c1\u30c3\u30d7\u300d\u3068\u3057\u3066\u73fe\u91d1\u3092\u624b\u6e21\u3059\u7fd2\u6163\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3042\u307e\u308a\u305d\u306e\u7fd2\u6163\u304c\u7121\u3044\u56fd\uff08\u65e5\u672c\u3082\u540c\u3058\uff09\u3067\u306f\u3001\u4ee3\u308f\u308a\u306bService charge\u3068\u3044\u3046\u540d\u76ee\u3067\u5fb4\u53ce\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u805e\u304f\u3068\u3001\u30c7\u30ea\u30fc\u5730\u57df\u3067\u306f\u3001\u3060\u3044\u305f\u30440\uff05\uff5e10\uff05\u306e\u9593\u3067\u3001\u5e97\u5074\u304c\u6c7a\u5b9a\u3057\u3066\u5fb4\u53ce\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\uff08\u30db\u30c6\u30eb\u306a\u3069\u3067\u306f\u6bd4\u8f03\u7684\u9ad8\u304f\u3001\u666e\u901a\u306e\u30ec\u30b9\u30c8\u30e9\u30f3\u3067\u3042\u308c\u30705\uff05\u7a0b\u5ea6\u3068\u304b\uff09\u3002<\/p>\n

\u2461Service tax\uff1f<\/strong>
\n\u901a\u5e38\u3001\u98f2\u98df\u5e97\u306b\u884c\u304f\u3068\u3001VAT\u3068ST\u306e\u4e21\u65b9\u304c\u30c1\u30e3\u30fc\u30b8\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u98df\u6750\u30fb\u304a\u9152\u305d\u306e\u3082\u306e\u3068\u8abf\u7406\u7b49\u30fb\u904b\u3076\u3001\u3068\u3044\u3063\u305f\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304c\u2026\u2026\u3002\u305d\u306e\u70b9\u3001\u65e5\u672c\u306f\u6d88\u8cbb\u7a0e\u306b\u300c\u8ca9\u58f2\u30fb\u30b5\u30fc\u30d3\u30b9\u300d\u306e\u4e21\u65b9\u304c\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u3055\u3059\u304c\u306b5\uff05\uff0b5\uff05\u306e10\uff05\u8ab2\u7a0e\u3068\u306a\u308b\u3068\u5927\u30af\u30ec\u30fc\u30e0\u306b\u7e4b\u304c\u308b\u305f\u3081\u3001\u5408\u8a08\u7d0424\uff05\u3068\u3044\u3046\u7a0e\u91d1\u306b\u5bfe\u3057\u3066\u3001\u3082\u306e\u3059\u3054\u304f\u5272\u9ad8\u611f\u3092\u6301\u3064\u3053\u3068\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u2462\u8ab2\u7a0e\u30d9\u30fc\u30b9\u304c\u3001\u306a\u305cService charge \u8fbc\u307f\u306e\u91d1\u984d\uff1f<\/strong>
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