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<\/p>\n

\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d9\u30c8\u30ca\u30e0\u306e\u9032\u85e4\u3067\u3059\u3002<\/p>\n

Circular 200.2014.TT.BTC\u306f\u3001\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u898f\u5b9a\u3068\u306a\u308a\u307e\u3059\u3002\u7b2c15\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee131 \u2013 \u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306b\u95a2\u3059\u308b\u8a73\u7d30\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u7b2c15\u6761\u306e1\u3067\u306f\u3001\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306e\u30eb\u30fc\u30eb\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

<\/p>\n

a)\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306f\u3001\u696d\u52d9\u76ee\u7684\u3067\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u8a3c\u5238\u306e\u58f2\u8cb7\u3001\u8cfc\u5165\u304a\u3088\u3073\u652f\u6255\u3044\u306e\u8a18\u9332\u3092\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u6709\u4fa1\u8a3c\u5238\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002
\n– \u682a\u5f0f\u3001\u8a3c\u5238\u5e02\u5834\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u50b5\u5238\u3002
\n– \u8a3c\u5238\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u91d1\u878d\u5546\u54c1
\n\u3053\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306b\u306f\u4f7f\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u5951\u7d04\u306b\u57fa\u3065\u304f\u8cb8\u4ed8\u91d1\u3001\u9280\u884c\u9810\u91d1\u3001\u50b5\u5238\u3001\u30b3\u30de\u30fc\u30b7\u30e3\u30eb\u30da\u30fc\u30d1\u30fc\u3001\u6e80\u671f\u4fdd\u6709\u8a3c\u5238<\/p>\n

<\/p>\n

b) \u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306f\u3001\u5143\u5024\u306b\u5f93\u3063\u3066\u8a18\u9332\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff1a\u8cfc\u5165\u4fa1\u683c\u306b\u8cfc\u5165\u4ed8\u968f\u8cbb\u7528\uff08\u3082\u3057\u3042\u308c\u3070\uff09\u3092\u52a0\u3048\u3066\u8a18\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u4ef2\u4ecb\u3001\u53d6\u5f15\u3001\u60c5\u5831\u63d0\u4f9b\u3001\u7a0e\u91d1\u3001\u9280\u884c\u624b\u6570\u6599\u7b49\uff09\u3002 \u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306e\u57fa\u6e96\u4fa1\u683c\u306f\u3001\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u6642\u70b9\u3067\u306e\u516c\u6b63\u4fa1\u5024\u306b\u5f93\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u3001\u7279\u306b\u6295\u8cc7\u5bb6\u304c\u6240\u6709\u6a29\u3092\u53d6\u5f97\u3057\u305f\u6642\u70b9\u3067\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u3092\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n– \u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u306f\u3001\u53d6\u5f15\u6210\u7acb\u6642\u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002
\n– \u975e\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u306f\u3001\u6cd5\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u3001\u6240\u6709\u6a29\u304c\u53d6\u5f97\u3055\u308c\u305f\u6642\u70b9\u3067\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/p>\n

<\/p>\n

c)\u4f1a\u8a08\u5e74\u5ea6\u672b\u306b\u304a\u3044\u3066\u3001\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306e\u6642\u4fa1\u304c\u5f53\u521d\u306e\u4fa1\u683c\u3068\u6bd4\u8f03\u3057\u3066\u4e0b\u843d\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8a55\u4fa1\u6e1b\u306e\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n

\u30d9\u30c8\u30ca\u30e0\u306b\u9032\u51fa\u7b49\u3092\u304a\u8003\u3048\u306e\u65b9\u306f\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\uff01
\n\u6d77\u5916\u9032\u51fa\u304c\u59cb\u3081\u3066\u306e\u65b9\u3067\u3082\u3001\u5927\u4e08\u592b\u3067\u3059\uff01
\n\u79c1\u9054\u304c\u8cb4\u793e\u306e\u6d77\u5916\u9032\u51fa\u3092\u30bc\u30ed\u304b\u3089\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u9032\u85e4<\/p>\n

shindo.hideki@tokyoconsultinggroup.com<\/p>\n

\u30d9\u30c8\u30ca\u30e0\u643a\u5e2f\uff1a+84-1639222719<\/p>\n

\u3000<\/p>\n","protected":false},"excerpt":{"rendered":" \u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d9\u30c8\u30ca\u30e0\u306e\u9032\u85e4\u3067\u3059\u3002 Circular 200.2014.TT.BTC\u306f\u3001\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u898f\u5b9a\u3068\u306a\u308a\u307e\u3059\u3002\u7b2c15\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee131 \u2013 \u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306b\u95a2 […]","protected":false},"author":1,"featured_media":2457,"comment_status":"closed","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,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[18,22,20],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2019\/05\/\u4f1a\u8a08.jpg","jetpack_shortlink":"https:\/\/wp.me\/paycGH-Cj","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2375"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/comments?post=2375"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2375\/revisions"}],"predecessor-version":[{"id":3442,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2375\/revisions\/3442"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/media\/2457"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/media?parent=2375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/categories?post=2375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/tags?post=2375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}