{"id":154418,"date":"2018-08-16T10:19:32","date_gmt":"2018-08-16T01:19:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=154418"},"modified":"2025-09-29T18:06:22","modified_gmt":"2025-09-29T09:06:22","slug":"tax-article-276","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-276\/","title":{"rendered":"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u610f\u7fa9\u3068\u5206\u985e\u300d\uff0d\u9023\u8f09\u306e\u300c\u30d7\u30e9\u30c3\u30c8\u30db\u30fc\u30e0\u300d\uff0d"},"content":{"rendered":"
\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076<\/strong><\/h5>\n

\u7a0e\u6cd5\u306e<\/span>\u57fa\u790e\u7406\u8ad6<\/span><\/strong><\/h3>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u524d\u8a18\u306e\u76ee\u7684\u304b\u3089\u3059\u308c\u3070\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u6a5f\u80fd\u306f\u3001\u672c\u6765\u7684\u306b\u306f\u3001\u8ab2\u7a0e\u306e\u9069\u6cd5\u6027\u3092\u4fdd\u969c\u3059\u308b\u3053\u3068\uff08\u9069\u6cd5\u6027\u4fdd\u969c\u6a5f\u80fd\uff09<\/strong>\u3067\u3042\u308b\u3002\u3053\u306e\u672c\u6765\u7684\u6a5f\u80fd\u304b\u3089\u6d3e\u751f\u3057\u3066\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u9069\u6cd5\u306a\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u5bfe\u3057\u3066\u7d0d\u7a0e\u8005\u306b\u4e88\u6e2c\u53ef\u80fd\u6027\u30fb\u6cd5\u7684\u5b89\u5b9a\u6027\u3092\u4fdd\u969c\u3059\u308b\u6a5f\u80fd\uff08\u4e88\u6e2c\u53ef\u80fd\u6027\u30fb\u6cd5\u7684\u5b89\u5b9a\u6027\u4fdd\u969c\u6a5f\u80fd\uff09<\/strong>\u3092\u3082\u3064\u3053\u3068\u306b\u306a\u308b\u3002\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u6a5f\u80fd\u306b\u3064\u3044\u3066\u3053\u306e\u3088\u3046\u306b\u672c\u6765\u7684\u6a5f\u80fd\u3068\u6d3e\u751f\u7684\u6a5f\u80fd\u3068\u3092\u533a\u5225\u3057\u3066\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u306b\u95a2\u3057\u3066\u3060\u3051\u3067\u306a\u304f\u3001\u5b9f\u969b\u306e\u554f\u984c\u306b\u95a2\u3057\u3066\u3082\u3001\u91cd\u8981\u306a\u610f\u5473\u3092\u3082\u3064\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u4e00\u5b9a\u306e\u30b9\u30ad\u30fc\u30e0\u306b\u57fa\u3065\u304f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u4f59\u88d5\u67a0\u306e\u5229\u7528\u3092\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3092\u6feb\u7528\u3059\u308b\u3082\u306e\u300d\u3068\u3057\u3066\u5426\u8a8d\u3057\u305f\u5224\u4f8b\uff08\u6700\u5224\u5e73\u621017\u5e7412\u670819\u65e5\u6c11\u96c659\u5dfb10\u53f72964\u9801\u3001\u6700\u5224\u5e73\u621018\u5e74\uff12\u670823\u65e5\u8a1f\u670853\u5dfb\uff18\u53f72447\u9801\uff09\u306b\u3064\u3044\u3066\u3001\u6cd5\u5f8b\u4e0a\u306e\u660e\u6587\u306e\u898f\u5b9a\u306a\u3057\u306b\u5426\u8a8d\u3092\u8a8d\u3081\u308b\u3082\u306e\u3068\u3057\u3066\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u9055\u53cd\u3092\u554f\u984c\u306b\u3059\u308b\u6279\u5224\u7684\u898b\u89e3\uff08\u79c1\u898b\u306b\u3064\u3044\u3066\u306f\u301047\u3011<\/span>\u53c2\u7167\uff09\u306b\u5bfe\u3057\u3066\u3001\u7d0d\u7a0e\u8005\u306b\u300c\u6feb\u7528\u300d\u306e\u8a8d\u8b58\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u300c\u6feb\u7528\u300d\u3092\u5426\u8a8d\u3057\u3066\u3082\u305d\u306e\u5426\u8a8d\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u4e88\u6e2c\u53ef\u80fd\u6027\u3092\u5bb3\u3059\u308b\u3053\u3068\u306b\u306f\u306a\u3089\u305a\u3001\u3057\u305f\u304c\u3063\u3066\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306b\u53cd\u3059\u308b\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u4e3b\u5f35\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u300c\u6feb\u7528\u300d\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u3001\u300c\u6feb\u7528\u300d\u304c\u8a31\u3055\u308c\u306a\u3044\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u306f\u3001\u8ad6\u7406\u7684\u306b\u3082\u6cd5\u5f8b\u8ad6\u7684\u306b\u3082\u3001\u5225\u554f\u984c\u3067\u3042\u308b\u3002\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306e\u8da3\u65e8\u30fb\u76ee\u7684\uff08\u4e0a\u8a18\u5224\u4f8b\u53c2\u7167\uff09\u3092\u63a2\u77e5\u3059\u308c\u3070\u540c\u5236\u5ea6\u306e\u5229\u7528\u304c\u300c\u6feb\u7528\u300d\uff08\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u53cd\u3059\u308b\u5229\u7528\uff09\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u304c\u3001\u3057\u304b\u3057\u3001\u300c\u6feb\u7528\u300d\u306e\u8a8d\u8b58\u304b\u3089\u76f4\u3061\u306b\u3001\u540c\u5236\u5ea6\u306e\u300c\u6feb\u7528\u300d\u3092\u8a31\u5bb9\u3057\u306a\u3044\u3068\u3059\u308b\u4fa1\u5024\u5224\u65ad\u3092\u5c0e\u304d\u51fa\u3059\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u4e0b\u3067\u306f\u3001\u540c\u5236\u5ea6\u306e\u300c\u6feb\u7528\u300d\u3092\u5426\u8a8d\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e0a\u8a18\u306e\u4fa1\u5024\u5224\u65ad\u3092\u6cd5\u5f8b\u4e0a\u660e\u6587\u5316\u3057\u305f\u898f\u5b9a\uff08\u6feb\u7528\u5426\u8a8d\u898f\u5b9a\uff09\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n

\u3082\u3057\u524d\u8a18\u306e\u4e3b\u5f35\u304c\u660e\u6587\u306e\u6feb\u7528\u5426\u8a8d\u898f\u5b9a\u3092\u63f4\u7528\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u540c\u5236\u5ea6\u306b\u306f\u3044\u308f\u3070\u300c\u4e0d\u6587\u306e\u6feb\u7528\u5426\u8a8d\u898f\u5b9a\u300d\u304c\u5185\u5728\u3057\u3066\u3044\u308b\u306e\u3067\u300c\u6feb\u7528\u300d\u306e\u5426\u8a8d\u306f\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306b\u53cd\u3057\u306a\u3044\u3068\u5f37\u5f01\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u306a\u3089\u3070\u3001\u305d\u306e\u3088\u3046\u306a\u4e3b\u5f35\u3092\u5bb9\u8a8d\u3059\u308b\u3053\u3068\u306f\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u300c\u81ea\u5df1\u5426\u5b9a\u300d\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u306b\u306a\u308d\u3046\u3002<\/p>\n

\u8981\u3059\u308b\u306b\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u4e88\u6e2c\u53ef\u80fd\u6027\u30fb\u6cd5\u7684\u5b89\u5b9a\u6027\u4fdd\u969c\u6a5f\u80fd\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u660e\u6587\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\uff08\u9069\u6cd5\u306a\uff09\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306e\u307f\u8a8d\u3081\u3089\u308c\u308b\u3079\u304d\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u610f\u5473\u3067\u3001\u9069\u6cd5\u6027\u4fdd\u969c\u6a5f\u80fd\u306e\u67a0\u5185\u3067\u8a8d\u3081\u3089\u308c\u308b\u6d3e\u751f\u7684\u6a5f\u80fd\u306b\u3068\u3069\u307e\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n

 <\/p>\n

\u2162\u3000\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u5206\u985e<\/strong><\/h4>\n

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\uff11\u3000\u5f62\u5f0f\u7684\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9<\/strong><\/h4>\n

\u307e\u305a\u3001\u5f62\u5f0f\u7684\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306f\u3001\u6cd5\u5f8b\u306b\u3088\u3089\u306a\u3044\u8ab2\u7a0e\u306e\u7981\u6b62\u539f\u5247\u3068\u3057\u3066\u3001\u4e3b\u306b\u7a0e\u52d9\u884c\u653f\u306b\u5bfe\u3057\u3066\u7a0e\u6cd5\u306e\u53b3\u683c\u306a\u89e3\u91c8\u9069\u7528\u3092\u547d\u3058\u308b\u61b2\u6cd5\u539f\u5247\u3067\u3042\u308a\u3001\u901a\u5e38\u3001\u5408\u6cd5\u6027\u306e\u539f\u5247<\/strong>\u3042\u308b\u3044\u306f\u7a0e\u52d9\u884c\u653f\u306e\u5408\u6cd5\u5f8b\u6027\u306e\u539f\u5247<\/strong>\u3068\u547c\u3070\u308c\u308b\u3002\u672c\u9023\u8f09\u3067\u53d6\u308a\u4e0a\u3052\u308b\u30c8\u30d4\u30c3\u30af\u306f\u7a0e\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u306b\u95a2\u3059\u308b\u3082\u306e\u304c\u591a\u304f\u306a\u308b\u3067\u3042\u308d\u3046\u304c\u3001\u305d\u308c\u3089\u3092\u5408\u6cd5\u6027\u306e\u539f\u5247\u306e\u89b3\u70b9\u304b\u3089\u8ad6\u3058\u308b\u3053\u3068\u306b\u3057\u305f\u3044\u3002\u7b46\u8005\u306e\u4e3b\u305f\u308b\u7814\u7a76\u30c6\u30fc\u30de\u3067\u3042\u308b\u79df\u7a0e\u56de\u907f\u306e\u554f\u984c\u3082\u3001\u9069\u5b9c\u3001\u305d\u306e\u4e00\u74b0\u3068\u3057\u3066\u8ad6\u3058\u308b\u3064\u3082\u308a\u3067\u3042\u308b\u3002<\/p>\n

\u3082\u3063\u3068\u3082\u3001\u6cd5\u5f8b\u306b\u3088\u3089\u306a\u3044\u8ab2\u7a0e\u306e\u7981\u6b62\u306f\u3001\u7a0e\u52d9\u884c\u653f\u3068\u306e\u95a2\u4fc2\u3060\u3051\u3067\u554f\u984c\u306b\u306a\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u6cd5\u5f8b\u306e\u5b9a\u3081\u65b9\u5982\u4f55\u306b\u3088\u3063\u3066\u306f\u3001\u5f62\u5f0f\u7684\u306b\u306f\u6cd5\u5f8b\u306b\u5f93\u3063\u3066\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u304b\u306e\u3088\u3046\u306b\u307f\u3048\u3066\u3082\u3001\u5b9f\u8cea\u7684\u306b\u306f\u6cd5\u5f8b\u306b\u3088\u3089\u305a\u306b\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u3068\u307f\u3089\u308c\u308b\u5834\u5408\uff08\u300c\u6cd5\u5f8b\u304c\u3042\u3063\u3066\u3082\u7121\u304d\u304c\u5982\u304d\u5834\u5408\u300d\uff09\u306b\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u306f\u6cd5\u5f8b\u306b\u3088\u3089\u306a\u3044\u8ab2\u7a0e\u3067\u3042\u308a\u7981\u6b62\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u79df\u7a0e\u7acb\u6cd5\u3068\u306e\u95a2\u4fc2\u306b\u304a\u3044\u3066\u3082\u3001\u6cd5\u5f8b\u306b\u3088\u3089\u306a\u3044\u8ab2\u7a0e\u306e\u7981\u6b62\u306f\u554f\u984c\u306b\u306a\u308b\u3002<\/p>\n

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\uff12\u3000\u5b9f\u8cea\u7684\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9<\/strong><\/h4>\n

\u6b21\u306b\u3001\u5b9f\u8cea\u7684\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306f\u3001\u79df\u7a0e\u6cd5\u5f8b\u306e\u300c\u5185\u5bb9\u300d\u306b\u95a2\u3057\u3066\u61b2\u6cd5\u306e\u4eba\u6a29\u898f\u5b9a\u3068\u306e\u9069\u5408\u6027\u3092\u8981\u8acb\u3059\u308b\u79df\u7a0e\u7acb\u6cd5\u4e0a\u306e\u539f\u5247\u3067\u3042\u308a\u3001\u7a0e\u6cd5\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u61b2\u6cd5\u306e\u6700\u9ad8\u6cd5\u898f\u6027\uff0898\u6761\uff11\u9805\uff09\u306e\u73fe\u308c\u3068\u3057\u3066\u9055\u61b2\u5be9\u67fb\u6a29\uff0881\u6761\uff09\u306b\u3088\u3063\u3066\u62c5\u4fdd\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

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\uff08\u4e86\uff09<\/p>\n

\n\t\t

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