Warning: Undefined array key "global_protection_id" in /home/netst/kuno-cpa.co.jp/public_html/vietnam_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php on line 51
{"id":3135,"date":"2021-01-01T04:39:15","date_gmt":"2021-01-01T04:39:15","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/?p=3135"},"modified":"2021-11-12T10:49:42","modified_gmt":"2021-11-12T10:49:42","slug":"vietnam-transfer-pricing-taxation-1","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-transfer-pricing-taxation-1\/","title":{"rendered":"\u3010\u30d9\u30c8\u30ca\u30e0\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u5fc3\u5f97\u2460\u3011\u301c\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u4f5c\u6210\u306e\u5bfe\u8c61\u301c"},"content":{"rendered":"

\u30d9\u30c8\u30ca\u30e0\u62e0\u70b9\u306e\u82b1\u5d8b\u3067\u3059\u3002
\n<\/span>\u4eca\u6708\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u30b7\u30ea\u30fc\u30ba\u3067\u304a\u9001\u308a\u3057\u307e\u3059\u3002<\/span><\/p>\n

 <\/p>\n

\u7d4c\u55b6\u3092\u3059\u308b\u306b\u306f\u77ed\u671f\u3068\u9577\u671f\u306e\u601d\u8003\u304c\u5fc5\u8981\u3067\u3059\u3002\u77ed\u671f\u7684\u306b\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u30ea\u30b9\u30af\u3082\u4f4e\u304f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u3044\u3046\u3082\u306e\u3092\u8efd\u8996\u3057\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u9577\u671f\u7684\u306b\u898b\u308c\u3070\u7a0e\u52d9\u8abf\u67fb\u30ea\u30b9\u30af\u3082\u9ad8\u307e\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u308c\u3092\u4e00\u5ea6\u306f\u982d\u306b\u5165\u308c\u3066\u81ea\u793e\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u306e\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n

 <\/p>\n

\u4eca\u56de\u306e\u30c6\u30fc\u30de\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u5bfe\u8c61\u8005\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/span><\/p>\n

\u3067\u306f\u3001\u65e9\u901f\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n

 <\/p>\n

\u307e\u305a\u3001\u305d\u3082\u305d\u3082\u81ea\u793e\u306f\u9069\u7528\u7bc4\u56f2\u306a\u306e\u304b\u5426\u304b\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3059\u3002
\n<\/span>\u25c6\u78ba\u8a8d\u306e\u57fa\u6e96\u306f\u3001\u81ea\u793e\u304c\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u4f5c\u6210\u306e\u514d\u9664\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002<\/span><\/p>\n

 <\/p>\n

    \n
  1. \u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\u306e\u5408\u610f\u66f8\uff08<\/span>Advance Pricing Agreement (APA)<\/span><\/a> \uff09\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u3001APA \u306b\u95a2\u3059\u308b\u5e74\u6b21\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/li>\n
  2. \u5e74\u9593\u306e\u58f2\u4e0a\u9ad8\u304c 500\u5104VND(\u7d042\u51045\u5343\u4e07\u5186)\u672a\u6e80\u3067\u3001\u304b\u3064\u95a2\u9023\u8005\u3068\u306e\u53d6\u5f15\u304c300\u5104VND(\u7d041\u51045\u5343\u4e07\u5186) \u672a\u6e80\u3067\u3042\u308b\u5834\u5408<\/span><\/li>\n
  3. \u7d0d\u7a0e\u8005\u306e\u4e8b\u696d\u5185\u5bb9\u304c\u5358\u7d14\u306a\u6a5f\u80fd\u3092\u6709\u3057\u3001\u304b\u3064\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c2000\u5104VND(\u7d0410\u5104\u5186) \u672a\u6e80\u3001\u304b\u3064\u7121\u5f62\u8cc7\u7523\u306e\u958b\u767a\u30fb\u4f7f\u7528\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\u30fb\u8cbb\u7528\u306e\u767a\u751f\u304c\u306a\u3044\u4e0a\u306b\u3001<\/span>EBITDA<\/span><\/a>\uff08\u5229\u6255\u524d\u30fb\u6e1b\u4fa1\u511f\u5374\u524d\u30fb\u7a0e\u5f15\u63a7\u9664\u524d\u5229\u76ca\uff09\u00f7 \u5e74\u9593\u58f2\u4e0a\u9ad8\u304c\u4e0b\u8a18\u3092\u4e0a\u56de\u308b\u5834\u5408\u3000<\/span><\/li>\n<\/ol>\n

    \uff08EBITDA\u3000\u00f7\u3000\u58f2\u4e0a\u9ad8\uff09\u3000\u2267\u3000\u8ca9\u58f2\u696d5%\u3000<\/span><\/p>\n

    \uff08EBITDA\u3000\u00f7\u3000\u58f2\u4e0a\u9ad8\uff09\u3000\u2267\u00a0 \u88fd\u9020\u696d10%\u3000<\/span><\/p>\n

    \uff08EBITDA\u3000\u00f7\u3000\u58f2\u4e0a\u9ad8\uff09\u3000\u2267\u00a0 \u52a0\u5de5\u696d15%
    \n\"\"
    \n<\/span><\/p>\n

    \uff11\uff09\uff5e\uff13\uff09\u306e\u514d\u9664\u898f\u5b9a\u3092\u8a18\u8f09\u3057\u3066\u307f\u307e\u3057\u305f\u3002<\/span><\/p>\n

     <\/p>\n

    \u307e\u305a\u306f\u3001\uff11\uff09\uff5e\uff13\uff09\u306b\u8a72\u5f53\u3059\u308b\u304b\u8a72\u5f53\u3057\u306a\u3044\u304b\u3092\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002
    \n<\/span>\u305d\u306e\u4e0a\u3067\u3001\u81ea\u793e\u306f\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u4f5c\u6210\u304c\u514d\u9664\u3055\u308c\u308b\u306e\u304b\u3001\u5426\u304b\u78ba\u8a8d\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n

     <\/p>\n

    \u8cb4\u793e\u306f\u3069\u308c\u306b\u8a72\u5f53\u3059\u308b\u3067\u3057\u3087\u3046\u304b\u3002\u73fe\u5728\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u4f5c\u6210\u304c\u514d\u9664\u3067\u3042\u3063\u3066\u3082\u4eca\u5f8c\u601d\u308f\u306c\u5225\u306e\u89d2\u5ea6\u304b\u3089\u3082\u7a0e\u52d9\u8abf\u67fb\u304c\u3042\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

     <\/p>\n

    \u6b21\u56de\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u672a\u4f5c\u6210\u306e\u30ea\u30b9\u30af\u3084\u305d\u306e\u4ed6\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u6b21\u56de\u3082\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\u3002<\/span><\/p>\n

    \u30d9\u30c8\u30ca\u30e0\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u4f5c\u6210\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u3001\u53d7\u3051\u4ed8\u3051\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

    \n

    \uff5e▶YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/h2>\n

    \u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb\u300e\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300f<\/a>\u3092\u958b\u8a2d\u3044\u305f\u3057\u307e\u3057\u305f\uff01<\/p>\n

    \u300c\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300d\u3067\u306f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u4f5c\u3063\u305f365\u306e\u91d1\u8a00\u3092
    \n\u300e\u4e45\u91ce\u8a9e\u9332\u300f\u3068\u3057\u3066\u65e5\u3081\u304f\u308a\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u307e\u3068\u3081\u3001\u5185\u5bb9\u3092\u6bce\u65e5\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

    \u30c1\u30e3\u30f3\u30cd\u30eb\u540d\u306b\u3042\u308b\u901a\u308a\u3001\u300c\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687\u300d\u306b\u306a\u308b\u3088\u3046\u306a\u751f\u304d\u65b9\u306e\u30c4\u30dc\u3068\u30b3\u30c4\u3092\u767a\u4fe1\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067
    \n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n

    \u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f
    \n    \u300e\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u30fb\u6d77\u5916\u8d74\u4efb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u8ce2\u8005\u304b\u3089\u306e\u4e09\u3064\u306e\u6559\u3048 \u4eca\u59cb\u307e\u308b\u3001\u3042\u306a\u305f\u306e\u30d2\u30fc\u30ed\u30fc\u300f<\/a>
    \n\u306e\u89e3\u8aac\u3092\u3001\u57f7\u7b46\u8005\u81ea\u3089\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u8ce2\u8005\u304b\u3089\u306e3\u3064\u306e\u6559\u3048\u300d\u30b7\u30ea\u30fc\u30ba\u3082\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/p>\n