\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n
\u30d9\u30c8\u30ca\u30e0\u3001\u30db\u30fc\u30c1\u30df\u30f3\u306e\u5ddd\u6751\u3000\u62d3\u5df1\u3067\u3059\u3002<\/p>\n
<\/p>\n
Q:\u89aa\u5b50\u30ed\u30fc\u30f3\u3092\u89aa\u4f1a\u793e\u304b\u3089\u306e\u58f2\u4e0a\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n
<\/p>\n
A:\u89aa\u4f1a\u793e\u304b\u3089\u306e\u58f2\u639b\u91d1\u3068\u89aa\u4f1a\u793e\u304b\u3089\u306e\u8ca0\u50b5\uff08\u89aa\u5b50\u30ed\u30fc\u30f3\uff09\u306f\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u305f\u3060\u3057\u3001\u76f8\u6bba\u3092\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001<\/p>\n
\u58f2\u4e0a\u3092\u89aa\u5b50\u30ed\u30fc\u30f3\u3068\u76f8\u6bba\u3059\u308b\u5834\u5408\u306e\u8f38\u51fa\u5546\u54c1\u306eVAT\u9084\u4ed8\u306e\u6761\u4ef6<\/p>\n
\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u88dc\u8db3\u7684\u306a\u5408\u610f\u66f8\/\u5951\u7d04\u66f8\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u307e\u305f\u3001Circular 219\/2013 \/ TT-BTC\u3001\u7b2c16\u6761\u306b\u3088\u308a\u307e\u3059\u3068\u3001<\/p>\n
\u8f38\u51fa\u3055\u308c\u305f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u5165\u529bVAT\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u9084\u4ed8\u3059\u308b\u5834\u5408\u306b\u306f\u3001<\/p>\n
\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
– \u9577\u671f\u501f\u5165\u5951\u7d04\u304a\u3088\u3073\u56fd\u6709\u9280\u884c\u767a\u884c\u306e\u878d\u8cc7\u8a3c\u660e\u66f8\uff08\u73fe\u5728\u5229\u7528\u53ef\u80fd\u306a\u3082\u306e\uff09<\/p>\n
– \u89aa\u4f1a\u793e\u304b\u3089\u73fe\u5730\u6cd5\u4eba\u3078\u306e\u9280\u884c\u632f\u8fbc\u306e\u53d7\u9818\u66f8\uff08\u73fe\u5728\u5229\u7528\u53ef\u80fd\u306a\u3082\u306e\uff09<\/p>\n
– \u652f\u6255\u3044\u3092\u89aa\u4f1a\u793e\u304b\u3089\u306e\u8ca0\u50b5\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u8f38\u51fa\u5951\u7d04\u3002<\/p>\n
\u76f8\u6bba\u3092\u898f\u5236\u3059\u308b\u305f\u3081\u306e\u8f38\u51fa\u5951\u7d04\u66f8\u306e\u4ed8\u9332\u3082\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
– \u89aa\u4f1a\u793e\u3088\u308a\u3001\u89aa\u5b50\u30ed\u30fc\u30f3\u76f8\u6bba\u3092\u8a3c\u660e\u3059\u308b\u8a3c\u660e\u66f8\u3092\u6e96\u5099\u3057\u3066\u3044\u305f\u3060\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
– \u76f8\u6bba\u5f8c\u3001\u6b8b\u984d\u304c\u3042\u308c\u3070\u9280\u884c\u9001\u91d1\u3067\u304a\u652f\u6255\u3044\u3057\u3066\u3044\u305f\u3060\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
<\/p>\n
\u89aa\u5b50\u30ed\u30fc\u30f3\u306e\u76f8\u6bba\u306b\u3064\u3044\u3066\u3054\u76f8\u8ac7\u306a\u3069\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u4e0b\u8a18\u306e\u9023\u7d61\u5148\u306b\u3054\u9023\u7d61\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002\u5fc5\u8981\u306a\u66f8\u985e\u306e\u6e96\u5099\u306a\u3069\u3082\u304a\u624b\u4f1d\u3044\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n
\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n
\u30d9\u30c8\u30ca\u30e0\u3000\u30db\u30fc\u30c1\u30df\u30f3\u62e0\u70b9<\/p>\n
\u5ddd\u6751\u3000\u62d3\u5df1<\/p>\n