{"id":20676,"date":"2026-09-11T11:46:20","date_gmt":"2026-09-11T04:46:20","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/ja\/?post_type=japan-news&#038;p=20676"},"modified":"2026-09-11T11:46:20","modified_gmt":"2026-09-11T04:46:20","slug":"%e8%a8%b1%e5%8f%af%e5%af%be%e8%b1%a1%e5%a4%96%e3%81%ae%e5%8a%b4%e5%83%8d%e8%80%85%e6%b4%be%e9%81%a3-vat%e6%8e%a7%e9%99%a4%e4%b8%8d%e5%8f%af-cit%e6%90%8d%e9%87%91%e4%b8%8d%e7%ae%97%e5%85%a5","status":"publish","type":"japan-news","link":"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/%e8%a8%b1%e5%8f%af%e5%af%be%e8%b1%a1%e5%a4%96%e3%81%ae%e5%8a%b4%e5%83%8d%e8%80%85%e6%b4%be%e9%81%a3-vat%e6%8e%a7%e9%99%a4%e4%b8%8d%e5%8f%af-cit%e6%90%8d%e9%87%91%e4%b8%8d%e7%ae%97%e5%85%a5\/","title":{"rendered":"\u8a31\u53ef\u5bfe\u8c61\u5916\u306e\u52b4\u50cd\u8005\u6d3e\u9063\uff1a\u4ed5\u5165VAT\u306e\u63a7\u9664\u4e0d\u53ef\u304a\u3088\u3073CIT\u4e0a\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u30ea\u30b9\u30af"},"content":{"rendered":"\n<p>2026 \u5e74 6 \u6708 5 \u65e5\u3001\u8ca1\u653f\u7701\u7a0e\u52d9\u5c40\u306f\u3001\u52b4\u50cd\u8005\u6d3e\u9063\uff08\u52b4\u50cd\u8005\u306e\u518d\u8cb8\u4e0e\uff09\u6d3b\u52d5\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u52d9\u653f\u7b56\u306b\u95a2\u3057\u3001\u30d5\u30fc\u30c8\u7701\u7a0e\u52d9\u5c40\uff08\u516c\u6587\u66f8\u7b2c 2025\/PTH-QLDN5 \u53f7\u304a\u3088\u3073\u7b2c 2931\/PTH-QLDN1 \u53f7\uff09\u3078\u306e\u56de\u7b54\u3068\u3057\u3066\u3001\u516c\u6587\u66f8\u7b2c 3705\/CT-CS \u53f7\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\uff1a\u300c\u96fb\u5b50\u90e8\u54c1\u306e\u88fd\u9020\u300d\u306f\u3001\u52b4\u50cd\u8005\u6d3e\u9063\u304c\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u4e00\u89a7\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u95a2\u4fc2\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u4ed5\u5165 VAT \u306e\u63a7\u9664\u30fb\u9084\u4ed8\u3084\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u4e0a\u306e\u8cbb\u7528\u306e\u640d\u91d1\u7b97\u5165\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #002d62;color:#002d62\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #002d62;color:#002d62\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/%e8%a8%b1%e5%8f%af%e5%af%be%e8%b1%a1%e5%a4%96%e3%81%ae%e5%8a%b4%e5%83%8d%e8%80%85%e6%b4%be%e9%81%a3-vat%e6%8e%a7%e9%99%a4%e4%b8%8d%e5%8f%af-cit%e6%90%8d%e9%87%91%e4%b8%8d%e7%ae%97%e5%85%a5\/#1-%E5%8A%B4%E5%83%8D%E8%80%85%E6%B4%BE%E9%81%A3%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E6%B3%95%E7%9A%84%E6%9E%A0%E7%B5%84%E3%81%BF\" >1. \u52b4\u50cd\u8005\u6d3e\u9063\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/%e8%a8%b1%e5%8f%af%e5%af%be%e8%b1%a1%e5%a4%96%e3%81%ae%e5%8a%b4%e5%83%8d%e8%80%85%e6%b4%be%e9%81%a3-vat%e6%8e%a7%e9%99%a4%e4%b8%8d%e5%8f%af-cit%e6%90%8d%e9%87%91%e4%b8%8d%e7%ae%97%e5%85%a5\/#2-%E3%80%8C%E9%9B%BB%E5%AD%90%E9%83%A8%E5%93%81%E3%81%AE%E8%A3%BD%E9%80%A0%E3%80%8D%E3%81%AF%E5%AF%BE%E8%B1%A1%E3%83%AA%E3%82%B9%E3%83%88%E3%81%AB%E5%90%AB%E3%81%BE%E3%82%8C%E3%81%AA%E3%81%84\" >2. \u300c\u96fb\u5b50\u90e8\u54c1\u306e\u88fd\u9020\u300d\u306f\u5bfe\u8c61\u30ea\u30b9\u30c8\u306b\u542b\u307e\u308c\u306a\u3044<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/%e8%a8%b1%e5%8f%af%e5%af%be%e8%b1%a1%e5%a4%96%e3%81%ae%e5%8a%b4%e5%83%8d%e8%80%85%e6%b4%be%e9%81%a3-vat%e6%8e%a7%e9%99%a4%e4%b8%8d%e5%8f%af-cit%e6%90%8d%e9%87%91%e4%b8%8d%e7%ae%97%e5%85%a5\/#3-%E7%A8%8E%E5%8B%99%E3%81%8A%E3%82%88%E3%81%B3%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E3%81%AE%E5%8F%96%E6%89%B1%E3%81%84\" >3. \u7a0e\u52d9\u304a\u3088\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u53d6\u6271\u3044<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/%e8%a8%b1%e5%8f%af%e5%af%be%e8%b1%a1%e5%a4%96%e3%81%ae%e5%8a%b4%e5%83%8d%e8%80%85%e6%b4%be%e9%81%a3-vat%e6%8e%a7%e9%99%a4%e4%b8%8d%e5%8f%af-cit%e6%90%8d%e9%87%91%e4%b8%8d%e7%ae%97%e5%85%a5\/#4-%E5%85%AC%E6%96%87%E6%9B%B8%E7%AC%AC-3705CT-CS-%E5%8F%B7%E3%81%AF%E5%9B%9E%E7%AD%94%E3%81%AE%E5%85%B1%E9%80%9A%E6%A0%B9%E6%8B%A0%E3%81%A8%E3%81%97%E3%81%A6%E4%BD%BF%E7%94%A8\" >4. \u516c\u6587\u66f8\u7b2c 3705\/CT-CS \u53f7\u306f\u56de\u7b54\u306e\u5171\u901a\u6839\u62e0\u3068\u3057\u3066\u4f7f\u7528<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/%e8%a8%b1%e5%8f%af%e5%af%be%e8%b1%a1%e5%a4%96%e3%81%ae%e5%8a%b4%e5%83%8d%e8%80%85%e6%b4%be%e9%81%a3-vat%e6%8e%a7%e9%99%a4%e4%b8%8d%e5%8f%af-cit%e6%90%8d%e9%87%91%e4%b8%8d%e7%ae%97%e5%85%a5\/#%F0%9F%92%A1-%E4%BC%81%E6%A5%AD%E3%81%B8%E3%81%AE%E6%8E%A8%E5%A5%A8%E4%BA%8B%E9%A0%85\" >\ud83d\udca1 \u4f01\u696d\u3078\u306e\u63a8\u5968\u4e8b\u9805<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"1-%E5%8A%B4%E5%83%8D%E8%80%85%E6%B4%BE%E9%81%A3%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E6%B3%95%E7%9A%84%E6%9E%A0%E7%B5%84%E3%81%BF\"><\/span>1. \u52b4\u50cd\u8005\u6d3e\u9063\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>2019 \u5e74 11 \u6708 20 \u65e5\u4ed8\u52b4\u50cd\u6cd5\u7b2c 45\/2019\/QH14 \u53f7\u7b2c 52 \u6761\u304a\u3088\u3073\u7b2c 53 \u6761\u306b\u3088\u308b\u3068\u3001\u52b4\u50cd\u8005\u6d3e\u9063\u306f\u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u5206\u91ce\u3067\u3042\u308a\u3001\u52b4\u50cd\u8005\u6d3e\u9063\u8a31\u53ef\u8a3c\u3092\u6709\u3059\u308b\u4f01\u696d\u306e\u307f\u304c\u3001\u6240\u5b9a\u306e\u696d\u52d9\u306b\u9650\u308a\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>2020 \u5e74 12 \u6708 14 \u65e5\u4ed8\u653f\u5e9c\u653f\u4ee4\u7b2c 145\/2020\/ND-CP \u53f7\u306f\u3001\u52b4\u50cd\u8005\u6d3e\u9063\u4f01\u696d\u3001\u6d3e\u9063\u52b4\u50cd\u8005\u53d7\u5165\u4f01\u696d\u304a\u3088\u3073\u8a31\u53ef\u8a3c\u306e\u53d6\u6d88\u3057\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u653f\u4ee4\u7b2c 145\/2020\/ND-CP \u53f7\u306b\u4ed8\u5c5e\u3059\u308b\u9644\u5c5e\u66f8 II \u3067\u306f\u3001\u52b4\u50cd\u8005\u6d3e\u9063\u304c\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u3092 20 \u696d\u52d9\u306e\u307f\u306b\u9650\u5b9a\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u4e2d\u306b\u306f\u300c\u30c6\u30ec\u30d3\u30fb\u901a\u4fe1\u6a5f\u5668\u306e\u88fd\u9020\u304a\u3088\u3073\u8a2d\u7f6e\u300d\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"2-%E3%80%8C%E9%9B%BB%E5%AD%90%E9%83%A8%E5%93%81%E3%81%AE%E8%A3%BD%E9%80%A0%E3%80%8D%E3%81%AF%E5%AF%BE%E8%B1%A1%E3%83%AA%E3%82%B9%E3%83%88%E3%81%AB%E5%90%AB%E3%81%BE%E3%82%8C%E3%81%AA%E3%81%84\"><\/span>2. \u300c\u96fb\u5b50\u90e8\u54c1\u306e\u88fd\u9020\u300d\u306f\u5bfe\u8c61\u30ea\u30b9\u30c8\u306b\u542b\u307e\u308c\u306a\u3044<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u554f\u984c\u306f\u3001\u8a31\u53ef\u5bfe\u8c61\u30ea\u30b9\u30c8\u306b\u8a18\u8f09\u3055\u308c\u305f\u696d\u52d9\u3068\u4f01\u696d\u306e\u5b9f\u969b\u306e\u6d3b\u52d5\u3068\u306e\u533a\u5225\u304b\u3089\u751f\u3058\u307e\u3059\u3002<\/li>\n<li>\u30d9\u30c8\u30ca\u30e0\u6a19\u6e96\u7523\u696d\u5206\u985e\uff082018 \u5e74 7 \u6708 6 \u65e5\u4ed8\u9996\u76f8\u6c7a\u5b9a\u7b2c 27\/2018\/QD-TTg \u53f7\u306b\u4ed8\u5c5e\u3059\u308b\u9644\u5c5e\u66f8 I \u304a\u3088\u3073 II\uff09\u3068\u7167\u5408\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\uff1a\n<ul>\n<li>\u300c\u96fb\u5b50\u90e8\u54c1\u88fd\u9020\u300d\uff1a\u7523\u696d\u5206\u985e\u30ec\u30d9\u30eb 3 \u30b3\u30fc\u30c9 261\u3002<\/li>\n<li>\u300c\u901a\u4fe1\u6a5f\u5668\u88fd\u9020\u300d\uff1a\u7523\u696d\u5206\u985e\u30ec\u30d9\u30eb 3 \u30b3\u30fc\u30c9 263\u3002<\/li>\n<li>\u3053\u306e 2 \u3064\u306e\u6d3b\u52d5\u306f\u540c\u3058\u7523\u696d\u5206\u985e\u30ec\u30d9\u30eb 2 \u306b\u5c5e\u3057\u307e\u3059\u304c\u3001\u7570\u306a\u308b\u7523\u696d\u5206\u985e\u30ec\u30d9\u30eb 3 \u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u56de\u7b54\u306b\u5148\u7acb\u3061\u3001\u7a0e\u52d9\u5c40\u306f\u5c02\u9580\u6240\u7ba1\u6a5f\u95a2\u306b\u7167\u4f1a\u3057\u307e\u3057\u305f\uff082026 \u5e74 3 \u6708 17 \u65e5\u4ed8\u516c\u6587\u66f8\u7b2c 1543\/CT-CS \u53f7\uff09\u3002\u305d\u306e\u7167\u4f1a\u7d50\u679c\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\n<ul>\n<li>\u5185\u52d9\u7701\u8cc3\u91d1\u30fb\u793e\u4f1a\u4fdd\u967a\u5c40\u306f\u30012026 \u5e74 3 \u6708 31 \u65e5\u4ed8\u516c\u6587\u66f8\u7b2c 515\/CTL&amp;BHXH-CSLD \u53f7\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u90e8\u54c1\u306e\u88fd\u9020\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u3059\u306a\u308f\u3061\u653f\u4ee4\u7b2c 145\/2020\/ND-CP \u53f7\u306b\u57fa\u3065\u304d\u52b4\u50cd\u8005\u6d3e\u9063\u304c\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u4e00\u89a7\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3057\u305f\u3002<\/li>\n<li>\u79d1\u5b66\u6280\u8853\u7701\u306f\u30012026 \u5e74 4 \u6708 2 \u65e5\u4ed8\u516c\u6587\u66f8\u7b2c 1990\/BKHCN-KHTC \u53f7\u306b\u304a\u3044\u3066\u300120 \u696d\u52d9\u306e\u4e00\u89a7\u306b\u300c\u96fb\u5b50\u90e8\u54c1\u306e\u88fd\u9020\u300d\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u6d3b\u52d5\u304c\u8a31\u53ef\u3055\u308c\u305f\u52b4\u50cd\u8005\u6d3e\u9063\u306e\u7bc4\u56f2\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3059\u308b\u5341\u5206\u306a\u6839\u62e0\u306f\u306a\u3044\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"3-%E7%A8%8E%E5%8B%99%E3%81%8A%E3%82%88%E3%81%B3%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E3%81%AE%E5%8F%96%E6%89%B1%E3%81%84\"><\/span>3. \u7a0e\u52d9\u304a\u3088\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u53d6\u6271\u3044<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e0a\u8a18 2 \u6a5f\u95a2\u306e\u898b\u89e3\u306b\u57fa\u3065\u304d\u3001\u7a0e\u52d9\u5c40\u306f\u30d5\u30fc\u30c8\u7701\u7a0e\u52d9\u5c40\u306b\u5bfe\u3057\u3001\u4ee5\u4e0b\u306e\u5bfe\u5fdc\u3092\u6c42\u3081\u307e\u3057\u305f\uff1a<\/p>\n<ul>\n<li>\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u3064\u3044\u3066\uff1a\u5404\u671f\u9593\u306b\u9069\u7528\u3055\u308c\u308b\u6cd5\u4ee4\u3001\u5951\u7d04\u304a\u3088\u3073\u5b9f\u969b\u306e\u8a3c\u6191\u306b\u57fa\u3065\u304d\u3001\u7d0d\u7a0e\u8005\u306b\u9069\u5207\u306a\u51e6\u7406\u65b9\u6cd5\u3092\u6848\u5185\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>VAT \u304a\u3088\u3073 CIT \u306b\u3064\u3044\u3066\uff1a\u79d1\u5b66\u6280\u8853\u7701\u304a\u3088\u3073\u5185\u52d9\u7701\u8cc3\u91d1\u30fb\u793e\u4f1a\u4fdd\u967a\u5c40\u306e\u898b\u89e3\u3068\u4f75\u305b\u3066\u3001\u5404\u671f\u9593\u306b\u9069\u7528\u3055\u308c\u308b\u6cd5\u4ee4\u3001\u5951\u7d04\u304a\u3088\u3073\u5b9f\u969b\u306e\u8a3c\u6191\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u3092\u884c\u3046\u3053\u3068\uff1a\n<ul>\n<li>\u4f01\u696d\u304c\u4ed5\u5165 VAT \u306e\u63a7\u9664\u30fb\u9084\u4ed8\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u898f\u5b9a\u306b\u5f93\u3044\u3001CIT \u4e0a\u306e\u640d\u91d1\u7b97\u5165\u53ef\u80fd\u8cbb\u7528\u304a\u3088\u3073\u640d\u91d1\u4e0d\u7b97\u5165\u8cbb\u7528\u3092\u5224\u5b9a\u3059\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u7a0e\u52d9\u5c40\u306f\u3055\u3089\u306b\u4ee5\u4e0b\u306e\u70b9\u3092\u6307\u6458\u3057\u3066\u3044\u307e\u3059\uff1a\n<ul>\n<li>\u95a2\u9023\u8cbb\u7528\u304c\u5c02\u9580\u5206\u91ce\u306e\u6cd5\u4ee4\u306b\u9055\u53cd\u3059\u308b\u5834\u5408\u3001CIT \u8ab2\u7a0e\u6240\u5f97\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u640d\u91d1\u7b97\u5165\u53ef\u80fd\u306a\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/li>\n<li>\u4ed5\u5165 VAT \u306e\u7533\u544a\u304a\u3088\u3073\u63a7\u9664\u306f\u3001VAT \u6cd5\u304a\u3088\u3073\u73fe\u884c\u306e\u65bd\u884c\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u5b9a\u3081\u308b\u6761\u4ef6\u304a\u3088\u3073\u539f\u5247\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"4-%E5%85%AC%E6%96%87%E6%9B%B8%E7%AC%AC-3705CT-CS-%E5%8F%B7%E3%81%AF%E5%9B%9E%E7%AD%94%E3%81%AE%E5%85%B1%E9%80%9A%E6%A0%B9%E6%8B%A0%E3%81%A8%E3%81%97%E3%81%A6%E4%BD%BF%E7%94%A8\"><\/span>4. \u516c\u6587\u66f8\u7b2c 3705\/CT-CS \u53f7\u306f\u56de\u7b54\u306e\u5171\u901a\u6839\u62e0\u3068\u3057\u3066\u4f7f\u7528<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u516c\u6587\u66f8\u7b2c 3705\/CT-CS \u53f7\u306b\u793a\u3055\u308c\u305f\u898b\u89e3\u306f\u3001\u7a0e\u52d9\u5c40\u304c\u4f01\u696d\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u306b\u56de\u7b54\u3059\u308b\u969b\u306e\u5171\u901a\u306e\u6839\u62e0\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u30012026 \u5e74 8 \u6708 25 \u65e5\u4ed8\u516c\u6587\u66f8\u7b2c 6304\/CT-QLNT \u53f7\u306b\u3088\u308b\u30d9\u30c8\u30ca\u30e0\u5916\u56fd\u6295\u8cc7\u4f01\u696d\u5354\u4f1a\u3078\u306e\u56de\u7b54\u3001\u304a\u3088\u3073 2026 \u5e74 7 \u6708 24 \u65e5\u4ed8\u516c\u6587\u66f8\u7b2c 5200\/CT-CS \u53f7\u306b\u3088\u308b\u5728\u30d9\u30c8\u30ca\u30e0\u97d3\u56fd\u5546\u5de5\u4f1a\u8b70\u6240\uff08KoCham\uff09\u3078\u306e\u56de\u7b54\u3067\u3082\u3001\u540c\u69d8\u306e\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u52b4\u50cd\u8005\u6d3e\u9063\u6d3b\u52d5\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u5f53\u5c40\u306e\u4e00\u8cab\u3057\u305f\u898b\u89e3\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308a\u3001\u7279\u306b\u96fb\u5b50\u6a5f\u5668\u88fd\u9020\u5206\u91ce\u306e FDI \u4f01\u696d\u306b\u3068\u3063\u3066\u7559\u610f\u3059\u3079\u304d\u70b9\u3067\u3059\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"%F0%9F%92%A1-%E4%BC%81%E6%A5%AD%E3%81%B8%E3%81%AE%E6%8E%A8%E5%A5%A8%E4%BA%8B%E9%A0%85\"><\/span>\ud83d\udca1 \u4f01\u696d\u3078\u306e\u63a8\u5968\u4e8b\u9805<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>\u52b4\u50cd\u8005\u6d3e\u9063\u4f01\u696d\u304a\u3088\u3073\u6d3e\u9063\u52b4\u50cd\u8005\u53d7\u5165\u4f01\u696d\uff08\u7279\u306b\u96fb\u5b50\u90e8\u54c1\u88fd\u9020\u5206\u91ce\uff09\u306f\u3001\u65e2\u5b58\u306e\u5951\u7d04\u3092\u898b\u76f4\u3057\u3001\u5b9f\u969b\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u696d\u52d9\u304c\u653f\u4ee4\u7b2c 145\/2020\/ND-CP \u53f7\u9644\u5c5e\u66f8 II \u306b\u5b9a\u3081\u308b\u8a31\u53ef\u5bfe\u8c61 20 \u696d\u52d9\u306e\u4e00\u89a7\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u518d\u8a55\u4fa1\u3059\u308b\uff1a\u8a31\u53ef\u5bfe\u8c61\u30ea\u30b9\u30c8\u5916\u306e\u52b4\u50cd\u8005\u6d3e\u9063\u306b\u4fc2\u308b\u8cbb\u7528\u306f\u3001CIT \u4e0a\u306e\u640d\u91d1\u7b97\u5165\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u3001\u4ed5\u5165 VAT \u306e\u63a7\u9664\u30fb\u9084\u4ed8\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u5951\u7d04\u95a2\u4fc2\u306e\u518d\u69cb\u7bc9\u3092\u691c\u8a0e\u3057\uff08\u4f8b\u3048\u3070\u3001\u53d6\u5f15\u306e\u5b9f\u614b\u306b\u5408\u81f4\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u307e\u305f\u306f\u52a0\u5de5\u5951\u7d04\u3078\u5909\u66f4\u3059\u308b\uff09\u3001\u904e\u5e74\u5ea6\u306b\u3064\u3044\u3066\u5b8c\u5168\u306a\u8a3c\u6191\u3092\u6574\u5099\u3059\u308b\u3002<\/li>\n<li>\u554f\u984c\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u307e\u305f\u306f\u691c\u67fb\u3092\u5f85\u3064\u306e\u3067\u306f\u306a\u304f\u3001\u6240\u7ba1\u7a0e\u52d9\u5f53\u5c40\u3068\u4e8b\u524d\u306b\u5354\u8b70\u3059\u308b\u3002<\/li>\n<\/ol>\n<p><em>\u672c\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u306f\u3001Crowe Vietnam \u304c\u4e00\u822c\u7684\u306a\u60c5\u5831\u63d0\u4f9b\u3092\u76ee\u7684\u3068\u3057\u3066\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u500b\u5225\u306e\u4e8b\u6848\u306b\u5bfe\u3059\u308b\u5c02\u9580\u7684\u306a\u52a9\u8a00\u3092\u69cb\u6210\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u306f\u3001\u672c\u5185\u5bb9\u3092\u5b9f\u969b\u306e\u72b6\u6cc1\u306b\u9069\u7528\u3059\u308b\u524d\u306b\u3001\u539f\u6587\u306e\u6cd5\u4ee4\u3092\u78ba\u8a8d\u3057\u3001\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026 \u5e74 6 \u6708 5 \u65e5\u3001\u8ca1\u653f\u7701\u7a0e\u52d9\u5c40\u306f\u3001\u52b4\u50cd\u8005\u6d3e\u9063\uff08\u52b4\u50cd\u8005\u306e\u518d\u8cb8\u4e0e\uff09\u6d3b\u52d5\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u52d9\u653f\u7b56\u306b\u95a2\u3057\u3001\u30d5\u30fc\u30c8\u7701\u7a0e\u52d9\u5c40\uff08\u516c\u6587\u66f8\u7b2c 2025\/PTH-QLDN5 \u53f7\u304a\u3088\u3073\u7b2c 2931\/PTH-QLDN1 \u53f7\uff09\u3078\u306e\u56de\u7b54\u3068\u3057\u3066\u3001\u516c\u6587\u66f8\u7b2c 3705\/CT-CS \u53f7\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002 \u91cd\u8981\u30dd\u30a4\u30f3\u30c8\uff1a\u300c\u96fb\u5b50\u90e8\u54c1\u306e\u88fd\u9020\u300d\u306f\u3001\u52b4\u50cd\u8005\u6d3e\u9063\u304c\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u4e00\u89a7\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u95a2\u4fc2\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u4ed5\u5165 VAT 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