\u5e73\u7d20\u306f\u683c\u5225\u306e\u3054\u9ad8\u914d\u3092\u8cdc\u308a\u3001\u539a\u304f\u5fa1\u793c\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u8c37\u53e3\u3067\u5fa1\u5ea7\u3044\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u30014\u6708\u672b\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5411\u3051\u3001
\n\u300c\u4f1a\u793e\u8ca0\u62c5\u306e\u6240\u5f97\u7a0e\u306b\u4fc2\u308b\u51e6\u7406\u300d\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

\u591a\u304f\u306e\u4f1a\u793e\u3067\u3001\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fa1\u5ea7\u3044\u307e\u3059\u3002
\n\u4f8b\u3048\u3070\u3001A\u3055\u3093\u306e\u7d66\u4e0e\u984d\u304cRM20,000\uff0f\u6708\u3067\u3042\u308a\u3001\u7dcf\u6240\u5f97\u306b\u4fc2\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306fRM3,500\uff0f\u6708\u3067\u3042\u3063\u305f\u3068\u3057\u307e\u3059\u3002
\n\u3053\u306e\u3068\u304d\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u3067\u3042\u308bRM20,000\u304b\u3089RM3,500\u3092\u63a7\u9664\u305b\u305a\u3001\u624b\u53d6\u308a\u3068\u3057\u3066\u306fRM20,000\u3092\u652f\u7d66\u3057\u3001PCB\u652f\u6255\u3044\u306e\u969b\u306b\u4f1a\u793e\u304cRM3,500\u3092\u8ca0\u62c5\u3059\u308b\u3001\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002
\n\u4ee5\u4e0b\u3001\u4e0a\u8a18\u306e\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7b97\u51fa\u904e\u7a0b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

Year of Assessment 2017<\/span><\/p>\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n

<\/td>\n	RM<\/span><\/td>\n	RM<\/span><\/td>\n<\/tr>\n
\u7d66\u4e0e\u984d\uff08RM20,000 * 12<\/span>\u30f6\u6708\uff09<\/td>\n	<\/td>\n	240,000<\/span><\/td>\n<\/tr>\n
\u63a7\u9664\uff1a<\/td>\n	<\/td>\n	<\/td>\n<\/tr>\n
\u57fa\u790e\u63a7\u9664<\/td>\n	9,000<\/span><\/td>\n	9,000<\/span><\/td>\n<\/tr>\n
\u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d<\/td>\n	<\/td>\n	231,000<\/span><\/td>\n<\/tr>\n
<\/td>\n	<\/td>\n	<\/td>\n<\/tr>\n
RM100,000<\/span>\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u984d<\/td>\n	<\/td>\n	10,900<\/span><\/td>\n<\/tr>\n
\n \u6b8b\u984d\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u984d <\/span><\/span>@24%<\/span><\/span><\/span><\/span><\/span><\/p>\n<\/td>\n	<\/td>\n	31,440<\/span><\/td>\n<\/tr>\n
\n \u7dcf\u6240\u5f97\u7a0e\u984d<\/b><\/i><\/span><\/u><\/span><\/span><\/p>\n<\/td>\n	<\/td>\n	42,340<\/b><\/u><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u3053\u306e\u5834\u5408\u3001\u4f1a\u793e\u306f\u6bce\u6708RM3,500\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u306e\u3067 \n\u78ba\u5b9a\u7533\u544a\u6642\u306e\u7d0d\u4ed8\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n RM3,500 * 12\u30f6\u6708 = RM42,000 \nRM42,340 \u2013 RM42,000 = RM340<\/p>\n \u4e0a\u8a18\u306eRM340\u3092\u7d0d\u4ed8\u3057\u3001A\u3055\u3093\u306e2017\u5e74\u5ea6\u306b\u304a\u3051\u308b\u78ba\u5b9a\u7533\u544a\u306f\u5b8c\u4e86\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n \u65e5\u672c\u3067\u306f\u3042\u307e\u308a\u306a\u3044\u30b1\u30fc\u30b9\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3044\u3066\u4f1a\u793e\u304c\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306f\u57fa\u672c\u7684\u306b\u554f\u984c\u3054\u3056\u3044\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u30011\u70b9\u3001\u6c17\u3092\u4ed8\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n \u305d\u308c\u306f\u3001\u4f1a\u793e\u8ca0\u62c5\u306e\u6240\u5f97\u7a0e\u306f\u7fcc\u5e74\u306e\u5f53\u4eba\u306e\u6240\u5f97\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u70b9\u3067\u3059\u3002<\/p>\n \u4f8b\u3048\u3070\u3001A\u3055\u3093\u304c2018\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3001\u6240\u5f97\u7a0e\u984d\u306e\u7b97\u51fa\u904e\u7a0b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n Year of Assessment 2018<\/span><\/p>\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n <\/td>\n RM<\/span><\/td>\n RM<\/span><\/td>\n<\/tr>\n \u7d66\u4e0e\u984d\uff08RM20,000 * 12<\/span>\u30f6\u6708\uff09<\/td>\n <\/td>\n 240,000<\/span><\/td>\n<\/tr>\n 2017<\/u><\/span>\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u984d\uff08\u4f1a\u793e\u8ca0\u62c5\uff09<\/u><\/td>\n <\/td>\n 42,340<\/u><\/span><\/td>\n<\/tr>\n \u63a7\u9664\uff1a<\/td>\n <\/td>\n <\/td>\n<\/tr>\n \u57fa\u790e\u63a7\u9664<\/td>\n 9,000<\/span><\/td>\n 9,000<\/span><\/td>\n<\/tr>\n \u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d<\/td>\n <\/td>\n 273,340<\/span><\/td>\n<\/tr>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n RM100,000<\/span>\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u984d<\/td>\n <\/td>\n 16,300<\/span><\/td>\n<\/tr>\n \n \u6b8b\u984d\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u984d <\/span><\/span>@24%<\/span><\/span><\/span><\/span><\/span><\/p>\n<\/td>\n <\/td>\n 41,601<\/span><\/td>\n<\/tr>\n \n \u7dcf\u6240\u5f97\u7a0e\u984d<\/b><\/i><\/span><\/u><\/span><\/span><\/p>\n<\/td>\n <\/td>\n 57,901<\/b><\/u><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u4eca\u5e74\u5ea6\u306e\u6240\u5f97\u3068\u3057\u3066\u30012017\u5e74\u5ea6\u306b\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u305f\u6240\u5f97\u7a0e\u984dRM42,340\u304c\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002 \n\u3082\u3057\u3001\u3053\u308c\u3092\u52a0\u7b97\u305b\u305a\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u904e\u5c11\u7533\u544a\u3068\u306a\u308a\u3001\u5b9f\u969b\u306e\u7d0d\u4ed8\u984d\u3068\u672c\u6765\u306e\u7d0d\u4ed8\u984d\u306e\u5dee\u984d\u5206\u306b\u5bfe\u3057\u306610%\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n \u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n \u3054\u4e0d\u660e\u306a\u70b9\u3084\u3001\u3054\u8cea\u554f\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089 \n\u662f\u975e\u304a\u554f\u3044\u5408\u308f\u305b\u9802\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n \u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059<\/p>\n \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0 \n\u8c37\u53e3\u3000\u7fd4\u609f<\/p>\n <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n","protected":false},"excerpt":{"rendered":"\u5e73\u7d20\u306f\u683c\u5225\u306e\u3054\u9ad8\u914d\u3092\u8cdc\u308a\u3001\u539a\u304f\u5fa1\u793c\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u8c37\u53e3\u3067\u5fa1\u5ea7\u3044\u307e\u3059\u3002 \u4eca\u56de\u306f\u30014\u6708\u672b\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5411\u3051\u3001 \u300c\u4f1a\u793e\u8ca0\u62c5\u306e\u6240\u5f97\u7a0e\u306b\u4fc2\u308b\u51e6\u7406\u300d\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002 \u591a\u304f\u306e\u4f1a\u793e\u3067 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