{"id":6942,"date":"2026-08-10T14:29:51","date_gmt":"2026-08-10T14:29:51","guid":{"rendered":"https:\/\/unilaw.vn\/jp\/?p=6942"},"modified":"2026-08-10T13:40:44","modified_gmt":"2026-08-10T13:40:44","slug":"corporate-tax-compliance-vietnam","status":"publish","type":"post","link":"https:\/\/unilaw.vn\/jp\/corporate-tax-compliance-vietnam.html","title":{"rendered":"\u6cd5\u4eba \u306b \u304b\u304b\u308b \u7a0e\u91d1\uff1a\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u5b9f\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5305\u62ec\u7684\u5206\u6790"},"content":{"rendered":"<p>&nbsp;<\/p>\n<hr \/>\n<h1>\u6cd5\u4eba \u306b \u304b\u304b\u308b 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38\/2019\/QH14\uff09\u306b\u3088\u3063\u3066\u53b3\u683c\u306b\u904b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u6700\u65b0\u306e\u6cd5\u5f8b\u3001\u653f\u4ee4\u3001\u304a\u3088\u3073\u7d4c\u55b6\u8005\u306e\u8cac\u4efb\u3092\u660e\u78ba\u306b\u3057\u305f\u88c1\u5224\u4f8b\u306b\u57fa\u3065\u304d\u3001\u6cd5\u7684\u306a\u8996\u70b9\u304b\u3089\u8a73\u7d30\u306a\u5206\u6790\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h2>1. 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123\/2020\/ND-CP\uff09\u306b\u3088\u308a\u3001\u6cd5\u4eba\u306e\u53d6\u5f15\u900f\u660e\u6027\u306f\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u53b3\u683c\u306b\u76e3\u8996\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u5f53\u5c40\u306f\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u539f\u5247\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u3001\u904e\u53bb\u306e\u7d0d\u7a0e\u5b9f\u7e3e\u3084\u8ca1\u52d9\u8af8\u8868\u306e\u6574\u5408\u6027\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba\u306e\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u6cd5\u4eba\u306f\u3001\u512a\u5148\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u65e5\u5e38\u7684\u306a \u51e6\u7406\u306e\u6b63\u78ba\u6027\u304c\u6cd5\u7684\u306a\u9632\u885b\u7b56\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>2. 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expense\uff09\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>2.2 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\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u304cVAT\u306e\u9084\u4ed8\u3092\u7533\u8acb\u3059\u308b\u969b\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u4ed5\u5165\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u771f\u6b63\u6027\u3092\u6975\u3081\u3066\u53b3\u683c\u306b\u5be9\u67fb\u3057\u307e\u3059\u3002\u88c1\u5224\u4f8b\uff08\u4f8b\u3048\u3070\u3001\u5224\u6c7a\u756a\u53f7 61\/2018\/HCST\uff09\u3067\u306f\u3001\u4ed5\u5165\u5148\u304c\u865a\u507d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u8cb7\u4e3b\u3067\u3042\u308b\u6cd5\u4eba\u304c\u305d\u306e\u4e8b\u5b9f\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001VAT\u306e\u63a7\u9664\u304a\u3088\u3073\u9084\u4ed8\u304c\u62d2\u5426\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6cd5\u4eba\u306f\u53d6\u5f15\u5148\u306e\u9069\u683c\u6027\u3092\u78ba\u8a8d\u3059\u308b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u6020\u3063\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>4. 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215\/2022\/TANDCC)<\/h3>\n<p>\u6cd5\u4eba\u306e\u4ee3\u8868\u8005\u306f\u3001\u4f1a\u793e\u306e\u305f\u3081\u306b\u300c\u8aa0\u5b9f\u304b\u3064\u614e\u91cd\u306b\u3001\u6700\u5927\u306e\u5229\u76ca\u3092\u78ba\u4fdd\u3059\u308b\u3088\u3046\u306b\u300d\u6a29\u9650\u3092\u884c\u4f7f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u91cd\u8981\u306a\u88c1\u5224\u4f8b\u3067\u3042\u308b <b>\u5224\u6c7a\u756a\u53f7 215\/26\/07\/2022\/TANDCC<\/b> 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