\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<\/span>
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30d9\u30c8\u30ca\u30e0\u62e0\u70b9\u306e\u4e09\u6728\u7dcf\u4e00\u90ce<\/span>\u3067\u3059\uff01<\/span><\/p>\n

\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u8cc7\u672c\u8b72\u6e21\u624b\u7d9a\u304d\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u30d9\u30c8\u30ca\u30e0\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u2026<\/div>

<\/span>
\n\u30d9\u30c8\u30ca\u30e0\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n\u30fb\u30d9\u30c8\u30ca\u30e0\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a>
\n\u30d9\u30c8\u30ca\u30e0\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n \u30fb\u30d9\u30c8\u30ca\u30e0\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/div><\/div><\/span><\/p>\n

<\/p>\n

\u3010\u8cc7\u672c\u8b72\u6e21\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3011<\/span><\/h2>\n
\u8cc7\u672c\u8b72\u6e21\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3001\u6982\u8981\u3092\u3054\u7d39\u4ecb\u81f4\u3057\u307e\u3059\u3002<\/span><\/p>\n
\u203b\u8a73\u7d30\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u5f53\u793e\u307e\u3067\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n
<\/p>\n
1. \u8cc7\u672c\u8b72\u6e21\u306b\u4fc2\u308b\u30d7\u30ed\u30bb\u30b9<\/span><\/p>\n
\u5408\u8a08: 3\u30f5\u6708<\/span><\/p>\n
1: \u8b72\u6e21\u306b\u4fc2\u308b\u5951\u7d04\u66f8\u306e\u7de0\u7d50<\/span><\/p>\n
2. \u30d9\u30c8\u30ca\u30e0\u5074\u306b\u3066\u8b72\u6e21\u7533\u8acb\u767b\u9332<\/span><\/p>\n
3. ERC\u5909\u66f4<\/span><\/p>\n
4. \u8cc7\u672c\u91d1\u9001\u91d1 \u203b\u91d1\u984d\u306e\u7b97\u51fa\u306f\u8cc7\u672c\u91d1\u984d\u3068\u540c\u984d\u3042\u308b\u3044\u306f\u305d\u308c\u4ee5\u4e0a<\/span><\/p>\n
5. \u5951\u7d04\u65e5\u3088\u308a10\u65e5\u4ee5\u5185\u306b\u7533\u544a\u7d0d\u4ed8 \u203b\u30d9\u30c8\u30ca\u30e0\u5074\u306b\u3066\u7acb\u66ff\u7d0d\u4ed8<\/span><\/p>\n
6. IRC\u5909\u66f4<\/span><\/p>\n
7. \u5b9a\u6b3e\u5909\u66f4<\/span><\/p>\n
<\/p>\n
2. \u8b72\u6e21\u984d<\/span><\/p>\n
\u8a72\u5f53\u8cc7\u672c\u91d1\u984d\u3068\u540c\u7b49 \u3042\u308b\u3044\u306f \u305d\u308c\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
Clause 2, Article 14, Circular 78\/2014\/TT-BTC<\/span><\/p>\n
The transfer price is the total actual value earned by the transferor under the transfer contract.<\/span><\/p>\n
<\/p>\n
If the payment price is not stated in the transfer contract or when the tax agency has grounds to determine that the payment price does not match the market price, it may inspect and fix the transfer price. For an enterprise that transfers part of its contributed capital at a transfer price not matching the market price, the tax agency may re-valuate the whole enterprise at the time of transfer for re-determining the transfer price in proportion to the transferred contributed capital amount.<\/span><\/p>\n
The transfer price shall be fixed on the basis of investigation documents of the tax agency or capital transfer prices in other cases at the same time, of the same economic organization or under similar transfer contracts at the time of transfer. In case the transfer price fixed by the tax agency is inappropriate, it shall be based on the valuation by a professional valuation organization competent to determine transfer prices at the time of transfer.<\/span><\/p>\n
<\/p>\n
3. \u9001\u91d1<\/span><\/p>\n
\u5f53\u4e8b\u8005\u304c\u5916\u56fd\u6cd5\u4eba\u540c\u58eb\u306e\u5834\u5408\u306f\u76f4\u63a5\u9001\u91d1\u3001\u4e00\u65b9\u304c\u30d9\u30c8\u30ca\u30e0\u6cd5\u4eba\u306e\u5834\u5408\u306f\u30d9\u30c8\u30ca\u30e0\u3092\u4ecb\u3057\u305f\u9001\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
4. \u7a0e\u91d1<\/span><\/p>\n
\u8b72\u6e21\u76ca\u306b\u4fc2\u308b\u7a0e\u7387\u306f20%\u3068\u306a\u308a\u3001\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e38\u30d9\u30c8\u30ca\u30e0\u6cd5\u4eba\u3088\u308a\u7533\u544a\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n
Based on Decree 126\/2020, Article 11. Tax declaration dossier submission location<\/span>
\nc) Declarations of corporate income tax on capital transfer by foreign contractors shall be submitted to the supervisory tax authorities of the enterprises in which the foreign contractors invest capital (including the cases in which the transferee declares tax on behalf of the foreign contractor, or, if the tax is declared by the organization established in accordance with Vietnam\u2019s law and invested in by the foreign contractor in case the transferee is also a foreign contractor).<\/span><\/p>\n
<\/p>\n
\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30d9\u30c8\u30ca\u30e0\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089
\n<\/span><\/p>\n
\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n
$\"\"$ <\/a><\/p>\n
\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n

<\/h2>\n
<\/h2>\n
\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\n
$\"\"$ <\/a>
\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n
\u9032\u51fa\u4e88\u5b9a\u306e\u56fd\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u60c5\u5831\u672c\u5f53\u306b\u5206\u304b\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/span><\/p>\n
\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001<\/span><\/p>\n
\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n
\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong><\/span>\u304c<\/span><\/p>\n
\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u304b\u3068\u79c1\u306f\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n
\u305d\u3093\u306a<\/span>\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/span><\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<\/span><\/p>\n
\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c\u300cWiki Investment<\/a>\u300d<\/strong><\/span>\u3067\u3059\uff01!<\/span><\/p>\n
\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u62e0\u70b9\u3092\u6709\u3057\u3066\u304a\u308a\u3001<\/span><\/p>\n
\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002
\n<\/span> $\"\"$ <\/a>
\n\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong><\/span>\u3011<\/strong><\/span><\/em><\/span><\/p>\n
\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308bNews update<\/u><\/em><\/span><\/strong><\/span><\/p>\n
\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001
\n<\/strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308bQ\uff06A\u96c6<\/u><\/em><\/span><\/strong><\/span><\/p>\n
\u30fb\u5f53\u793e\u304c\u51fa\u7248\u3057\u3066\u3044\u308b\u6d77\u5916\u5b9f\u52d9\u672c\u3092\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316<\/u><\/span>\u3057\u305fTCG\u66f8\u7c4d<\/strong><\/span><\/p>\n
\u306a\u3069\u306e\u65b0\u6a5f\u80fd\u3082\u8ffd\u52a0\u3057\u307e\u3057\u305f\uff01<\/span><\/p>\n
<\/p>\n
\u7d4c\u55b6\u8005\u30fb\u5e79\u90e8\u5c64\u306e\u65b9\u306b\u304a\u30b9\u30b9\u30e1\u3057\u305f\u3044\u3010\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u3011<\/h2>\n $\"\"$ <\/a><\/p>\n
\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u300cTCG\u30d6\u30ed\u30b0\u300d\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n
\u4f1a\u793e\u7d4c\u55b6\u3084\u90e8\u4e0b\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u69d8\u3005\u306a\u304a\u60a9\u307f\u3063\u3066\u51fa\u3066\u304d\u307e\u305b\u3093\u304b\uff1f<\/span><\/p>\n
\u30fb<\/span>\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span>
\n\u30fb\u90e8\u4e0b\u304c\u80b2\u3063\u3066\u304f\u308c\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span><\/p>\n
\u305d\u3046\u3044\u3063\u305f\u304a\u60a9\u307f\u3092\u3082\u3064\u7d4c\u55b6\u5c64\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u3057\u3066\u3044\u308b\u30d6\u30ed\u30b0\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/span>
\n\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3068\u3057\u3066\u3001\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u3068\u95a2\u308f\u308a\u3001
\n\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9054\u306b\u3088\u308b<\/span>
\n\u7d4c\u55b6\u8ab2\u984c\u3084\u60a9\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u30d6\u30ed\u30b0\u3092\u7121\u6599\u516c\u958b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n
\u3082\u3063\u3068\u4f1a\u793e\u3092\u826f\u304f\u3057\u305f\u3044\uff01\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u5b66\u3073\u305f\u3044\uff01<\/span><\/strong><\/p>\n
\u305d\u3046\u304a\u8003\u3048\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n
\u30fb\u300c\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u300d\u306f\u3053\u3061\u3089\u304b\u3089<\/span><\/a><\/strong><\/p>\n
\u00a0<\/span><\/p>\n
\n
$\"\"$ <\/p>\n
<\/p>\n
<\/p>\n
<\/p>\n
<\/p>\n
<\/p>\n
<\/p>\n
<\/p>\n
\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/span><\/p>\n
\u4e09\u6728\u7dcf\u4e00\u90ce<\/span><\/p>\n
\n
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