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{"id":1295,"date":"2018-04-05T09:35:10","date_gmt":"2018-04-05T09:35:10","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e7%a8%8e%e5%88%b6%e6%94%b9%e6%ad%a3%e3%82%92%e5%8f%97%e3%81%91%e3%81%a6%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e4%b8%bb%e3%81%ab%e4%bf%82%e3%82%8b%e7%a8%8e%e7%8e%87%e3%81%ae%e5%a4%89%e6%9b%b4%e7%82%b91\/"},"modified":"2021-10-20T10:41:55","modified_gmt":"2021-10-20T10:41:55","slug":"tax-reform-15","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/tax-reform-15\/","title":{"rendered":"\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u3066\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u4fc2\u308b\u7a0e\u7387\u306e\u5909\u66f4\u70b91"},"content":{"rendered":"

\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u8fd1\u77f3\u3067\u3059\u3002<\/p>\n

 <\/p>\n

2018\u5e74\u304b\u3089\u306e\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u9762\u3067\u306e\u5909\u66f4\u70b9\u3092\u4eca\u9031\u3068\u6b21\u9031\u306e2\u9031\u306b\u6e21\u308a\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u3078\u306e\u7a0e\u52d9\u306e\u6271\u3044\u3084\u8a08\u7b97\u65b9\u6cd5\u3068\u3044\u3063\u305f2018\u5e74\u4ee5\u524d\u306e\u5185\u5bb9\u3092\u898b\u3066\u3044\u304f\u3053\u3068\u306b\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3053\u308c\u307e\u3067\u500b\u4eba\u4e8b\u696d\u4e3b\u304cVAT\u767b\u9332\u4e8b\u696d\u8005\u3068\u3057\u3066BIR\u3078\u767b\u9332\u3059\u308b\u5834\u5408\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u57fa\u6e96\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\u30fb\u5e74\u9593\u306e\u7dcf\u58f2\u4e0a\u9ad8\u304c1,919,500PHP\u3092\u8d85\u3048\u306a\u3044\u5834\u5408…VAT\u3092\u767b\u9332\u3059\u308b\u5fc5\u8981\u306f\u7121\u304f\u3001\u5e74\u9593\u7dcf\u58f2\u4e0a\u9ad8\u306e3%\u3092Percentage TAX\u3068\u3057\u3066\u7533\u544a\u30fb\u7d0d\u4ed8<\/p>\n

 <\/p>\n

\u30fb\u5e74\u9593\u306e\u7dcf\u58f2\u4e0a\u9ad8\u304c1,919,500PHP\u3092\u8d85\u3048\u308b\u5834\u5408…VAT\u767b\u9332\u3092\u3057\u3066\u3001\u5e74\u9593\u7dcf\u58f2\u4e0a\u9ad8\u306e12%\u3092VAT\u3068\u3057\u3066\u7533\u544a\u30fb\u7d0d\u4ed8<\/p>\n

 <\/p>\n

\u66f4\u306b\u3001\u4e8b\u696d\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3082\u8ab2\u7a0e\u3055\u308c\u3001\u4e0b\u8a18\u306e\u901a\u308a\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u306f2\u7a2e\u985e\u306e\u65b9\u6cd5\u304c\u3042\u308a\u3001<\/p>\n

\u3069\u3061\u3089\u3092\u9078\u3070\u308c\u3066\u3082\u3088\u308d\u3057\u3044\u306e\u3067\u3059\u304c\u3001\u4e00\u5ea6\u9078\u3070\u308c\u305f\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u51fa\u6765\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u30aa\u30d7\u30b7\u30e7\u30f3\uff11<\/strong>\uff0e\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u30aa\u30d7\u30b7\u30e7\u30f3\uff12<\/strong>\uff0e<\/p>\n

\u7dcf\u58f2\u4e0a\u9ad8\u3000\u3000 \u3000\u3000\u3000\u3000××                         \u7dcf\u58f2\u4e0a\u9ad8\u3000\u3000\u3000\u3000\u3000\u3000\u3000××<\/p>\n

\u58f2\u4e0a\u539f\u4fa1\u3000\u3000\u3000\u3000\u3000\u3000(××)<\/span>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u30aa\u30d7\u30b7\u30e7\u30f3\u6a19\u6e96\u63a7\u9664   (<\/span>××)<\/span><\/p>\n

\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u6240\u5f97\u3000\u3000 ××\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u6240\u5f97\u3000\u3000\u3000××<\/p>\n

 <\/p>\n

Percentage TAX\u3068\u306f\u3001VAT\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4fdd\u967a\u4f1a\u793e\u3084\u65c5\u5ba2\u696d\u8005\u3001\u904b\u8f38\u696d\u8005\u3001\u91d1\u878d\u696d\u8005\u306a\u3069\u306e\u696d\u7a2e\u306b\u304a\u3044\u3066\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30aa\u30d7\u30b7\u30e7\u30f3\u6a19\u6e96\u8ab2\u7a0e\uff08Optional Standard Deduction : OSD\uff09\u3068\u306f\u3001\u7dcf\u58f2\u4e0a\u9ad8\u306e40%\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3053\u3053\u307e\u3067\u8a08\u7b97\u3057\u3066\u304d\u305f\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001\u3053\u308c\u307e\u3067\u306f\u4e0b\u8a18\u306e\u7d2f\u9032\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

Taxable Income<\/strong><\/p>\n<\/td>\n

\n

Rate<\/strong><\/p>\n<\/td>\n

 <\/td>\n<\/tr>\n
\n

Less Php10,000<\/p>\n<\/td>\n

\n

5%<\/p>\n<\/td>\n

 <\/td>\n<\/tr>\n
\n

Php 10,000 to Php 30,000<\/p>\n<\/td>\n

\n

Php 500 + 10% in excess of Php 10,000<\/p>\n<\/td>\n

 <\/td>\n<\/tr>\n
\n

Php 30,000 to Php 70,000<\/p>\n<\/td>\n

\n

Php 2,500 + 15% in excess of Php 30,000<\/p>\n<\/td>\n

 <\/td>\n<\/tr>\n
\n

Php 70,000 to Php 140,000<\/p>\n<\/td>\n

\n

Php 8,500 + 20% in excess of Php 70,000<\/p>\n<\/td>\n

 <\/td>\n<\/tr>\n
\n

Php 140,000 to Php 250,000<\/p>\n<\/td>\n

\n

Php 22,500 + 25% in excess of Php 140,000<\/p>\n<\/td>\n

 <\/td>\n<\/tr>\n
\n

Php 250,000 to Php 500,000<\/p>\n<\/td>\n

\n

Php 50,000 + 30% in excess of Php 250,000<\/p>\n<\/td>\n

 <\/td>\n<\/tr>\n
\n

Over Php 500,000<\/p>\n<\/td>\n

\n

Php 125,000 + 32% in excess of Php 500,000<\/p>\n<\/td>\n

 <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n

\u30aa\u30d7\u30b7\u30e7\u30f3\uff11\uff0e\u306e\u65b9\u6cd5\u3092\u7528\u3044\u3066\u3001\u4e0b\u8a18\u306e\u4f8b\u3092\u5177\u4f53\u7684\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u7406\u89e3\u3092\u6df1\u3081\u3066\u9802\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30fb\u7dcf\u58f2\u4e0a\u9ad8\uff1a1,000,000PHP<\/p>\n

\u30fb\u58f2\u4e0a\u539f\u4fa1\uff1a500,000PHP<\/p>\n

 <\/p>\n

\u4e0a\u8a18\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u6240\u5f97\u306f500,000PHP\u3068\u306a\u308a\u3001\u3053\u306e\u984d\u306f\u4e0a\u8a18\u8868\u306e\u300cPhp 250,000 to Php 500,000\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3001\u7a0e\u7387\u306f30%\u3067\u3042\u308a\u3001\u7533\u544a\u30fb\u7d0d\u4ed8\u984d\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Php 50,000 + Php 250,000 × 30% = Php 125,000<\/strong><\/p>\n

 <\/p>\n

\u307e\u305f\u30012017\u5e74\u307e\u3067\u306f\u8ab2\u7a0e\u5e74\u5ea6\u306e\u56db\u534a\u671f\u58f2\u4e0a\u306b\u3064\u304d\u300115\u4e07PHP\u3092\u8d85\u3048\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306f\u3001\u76e3\u67fb\u3092\u53d7\u3051\u305f\u6c7a\u7b97\u66f8\u3092SEC\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

  \u6b21\u9031\u306f\u3001\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u30662018\u5e74\u4ee5\u964d\u3069\u306e\u3088\u3046\u306a\u5909\u66f4\u70b9\u304c\u3042\u308b\u306e\u304b\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5f0a\u793e\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u304b\u3089\u9032\u51fa\u5f8c\u306e\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u4eba\u4e8b\u304a\u3088\u3073\u52b4\u52d9\u307e\u3067\u3059\u3079\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

TOKYO CONSULTING FIRM PHILIPPINE BRANCH<\/p>\n

Unit 801, 8th Floor, Bank of Makati Building, Ayala Ave. Extension Cor Metropolitan Avenue, Makati City,Philippines<\/p>\n

TEL: +632-869-5806,<\/p>\n

 <\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u3000\u30de\u30cb\u30e9\u99d0\u5728\u54e1<\/p>\n

\u8fd1\u77f3\u3000\u4f91\u57fa<\/p>\n

 <\/p>\n

\"\"<\/a> <\/span><\/p>\n

\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u5f53\u8a72\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f0a\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTOKYO CONSULTING FIRM PHILIPPINE BRANCH\uff09\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u8fd1\u77f3\u3067\u3059\u3002   2018\u5e74\u304b\u3089\u306e\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u9762\u3067\u306e\u5909\u66f4\u70b9\u3092\u4eca\u9031\u3068\u6b21\u9031\u306e2\u9031\u306b\u6e21\u308a\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002   \u4eca\u9031\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9 […]","protected":false},"author":1,"featured_media":2793,"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":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[23,19],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/philippines_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-kT","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1295"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/comments?post=1295"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1295\/revisions"}],"predecessor-version":[{"id":1675,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1295\/revisions\/1675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2793"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=1295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}