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{"id":2570,"date":"2019-05-23T06:45:23","date_gmt":"2019-05-23T06:45:23","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/vietnam_blog\/?p=2570"},"modified":"2021-11-15T03:05:38","modified_gmt":"2021-11-15T03:05:38","slug":"vietnam-circular-200-2014-tt-btc-article-16-3","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-circular-200-2014-tt-btc-article-16-3\/","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u3000Circular 200.2014.TT.BTC Article 16-3"},"content":{"rendered":"

<\/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

<\/p>\n

Circular 200.2014.TT.BTC\u306f\u3001\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u898f\u5b9a\u3068\u306a\u308a\u307e\u3059\u3002\u7b2c16\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee128 \u2013 \u6e80\u671f\u4fdd\u6709\u76ee\u7684\u6295\u8cc7\u306b\u95a2\u3059\u308b\u8a73\u7d30\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u7b2c16\u6761\u306e3\u3067\u306f\u3001\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u6295\u8cc7\u306e\u3044\u304f\u3064\u304b\u306e\u4e3b\u8981\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

<\/p>\n

3.1 \u5b9a\u671f\u9810\u91d1\u3001\u8cb8\u4ed8\u3001\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u6295\u8cc7\u306e\u8cfc\u5165\u306e\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9128 – \u6e80\u671f\u4fdd\u6709\u76ee\u7684\u6295\u8cc7
\n\u8cb8\u65b9111, 112<\/p>\n

<\/p>\n

3.2 \u5b9a\u671f\u7684\u306b\u9810\u91d1\u5229\u5b50\u3001\u793e\u50b5\u5229\u5b50\u307e\u305f\u306f\u8cb8\u4ed8\u5229\u5b50\u3092\u5fb4\u53ce\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9138 \u2013 \u305d\u306e\u4ed6\u50b5\u6a29\uff081388\uff09
\n\u8cb8\u65b9128 – \u6e80\u671f\u4fdd\u6709\u76ee\u7684\u6295\u8cc7\uff08\u5229\u606f\u542b\u3080\uff09
\n\u8cb8\u65b9515 \u2013 \u8ca1\u52d9\u53ce\u76ca<\/p>\n

<\/p>\n

3.3 \u6e80\u671f\u4fdd\u6709\u76ee\u7684\u6295\u8cc7\u304c\u56de\u53ce\u3055\u308c\u308b\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9111,112,131,152,156,211,\u7b49\uff08\u516c\u6b63\u4fa1\u5024\u306b\u3088\u308b\uff09
\n\u501f\u65b9635 – \u8ca1\u52d9\u8cbb\u7528\uff08\u640d\u5931\u306e\u5834\u5408\uff09
\n\u8cb8\u65b9128 – \u6e80\u671f\u4fdd\u6709\u76ee\u7684\u6295\u8cc7
\n\u8cb8\u65b9515 – \u8ca1\u52d9\u53ce\u76ca\uff08\u5229\u76ca\u306e\u5834\u5408\uff09<\/p>\n

<\/p>\n

3.4 \u5b50\u4f1a\u793e\u3001\u682a\u5f0f\u4f1a\u793e\u3078\u306e\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u3067\u306e\u6295\u8cc7\u306f\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9221,222\uff08\u516c\u6b63\u4fa1\u5024\u306b\u3088\u308b\uff09
\n\u501f\u65b9635 – \u8ca1\u52d9\u8cbb\u7528\uff08\u640d\u5931\u306e\u5834\u5408\uff09
\n\u8cb8\u65b9128 – \u6e80\u671f\u4fdd\u6709\u76ee\u7684\u6295\u8cc7\uff08\u5e33\u7c3f\u4fa1\u683c\uff09
\n\u8cb8\u65b9\u95a2\u9023\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\uff08\u8ffd\u52a0\u6295\u8cc7\u304c\u5fc5\u8981\u306a\u5834\u5408\uff09
\n\u8cb8\u65b9515 – \u8ca1\u52d9\u53ce\u76ca\uff08\u5229\u76ca\u306e\u5834\u5408\uff09<\/p>\n

<\/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\u7b2c16\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee128 \u2013 \u6e80\u671f\u4fdd […]","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-Fs","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2570"}],"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=2570"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2570\/revisions"}],"predecessor-version":[{"id":3407,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2570\/revisions\/3407"}],"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=2570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/categories?post=2570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/tags?post=2570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}