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¹ѷ ¹-ѹ ͡è¹ 鹵͹è¹ѷ ͡÷ͧѺ¹ѷ

ͧͺѷ 20 ҷ - ԡ÷ǻ

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¹ѷ Ѵ駺ѷ ͺѵü ¹Ť Һԡ 5,000 ҷ ࢵѧѴ ˹ͧ ѧѴ ǻ

Դѷ Ѻ ҹ ҵðҹԡ ǡѹ ǻ ԡ÷ҹǻ
 

 

 

nara-office co1 co2 adv2

 

บริษัท การบัญชี จำกัด

ԡè¹ѷ ´ѧ仹

ԡè¹ѷ

Һԡ 5,000 ҷ
( ¹Ť )
(ó ع¹Թ 5 ҹҷ Һԡè¡ )

ҳä㹡èѴ駺ѷ ѺԹع¹Թ 1 ҹҷ

ҳäѺع¹Թ 1 ҹҷ

 

ҷ
Һԡè¹ѷ - úǧ
5,000
Ţ
- 0 -
¹Ť (˵ 2)
- 0 -
ѴӵһзѺ
500
ǡ ҸѲҸáԨСä
6,500

·

12,000

˵

  1. óժǵҧҵ 繡 Һԡôѧ Դ 2,000 ҷ
  2. è¹Ť ҧѧѴ(ͧ) ҹͧӹ¤дǡ 㹡Թҧҧ ҨШҹкԹ

ͺͺࢵԡõҧ ѧ仹

  • ¹ ҧ ѧѴҹ ¤ͺҹ¹ ѧ仹
    • ¹ѷ
    • Ţ
    • ¹Ť
  • Ѵ˹ҷͧ ͡ҹ繵ѧѧѴͧҹ
  • èѴ ش¹ ¹Сѹѧ
  • ͡ѧ ѧɡѺǵҧҵ 繵ͧ¡纤Һԡ ·˹ҷҧҵԫ觻ԺѵԧҹҴԹûҹҹ

鹵͹

鹵͹
Թ
1. - ѹѹ Թèͧͺѷ Ѻ͹ѵԪ 20 ҷ (ҧ 1 - 2 ѹӡ)
ҡúѭ
2. - ѹѧ ԹèѴ͡ ҹ (/ ͡/ / ҹ) öŧͪ͡Ẻè¹
ҡúѭ

3. - ѹظ

 

 

Թè¹ѲҸáԨСä(ҳԪѧѴ) ʹԹè¹Ѵ駺ѷ ҹ() öŧͪ͡Ѻ¹Ť Ш¹Ť ѹǡѹ

ҡúѭ

 

 

 

͵ѴԹ ԡè¹ѷ Ѻ ҡúѭ Ӵѧ

  1. ʹ ԡ سҡ͡ Ẻͺ ŴẺ (ҧ)
  2. ʹҤ ѺẺͺ͡ ҨʹҤҹ 2 (˹ҷеԴ͡Ѻҹ 1 ͺ´)
  3. ªФҺԡ ǹá 50% + Ҹè¹ 100%
  4. 繵Ẻ¹ ҨйѴͷҹ 09.00 . ӹѡҹѲҸáԨä - ѧѴͧҹ (ا෾ 繵͡ ҡúѭ) дԹè¹ѹǡѹ
  5. Ѻ͡Ӥѭ ѷ (Ӥѭè¹/ ˹ѧѺͧ/ ѵػʧ/ ѭªͼ ) ѹǡѹ Ѻ


- ÷Һ ѧࡵǡѺè¹ѷ ѧ

  1. ع¹ è鹵 1 ҹҷ Ҩ¡§ 25% ŴѭͧͧͨӡѴǡѺԹعŧ շԴǡѺբͧѷѧè¹
  2. Ҹ Ѻع¹ ѲҸáԨСä ¡ѵҤͷع¹ѡҹҷ ¶֧ҡҹ¹·ع 5 ʹҷ (¡ 1 ҹҷ) Ҹ繨ӹǹǡѹѺ¹·ع 1 ҹҷ
  3. ö¤ҧҵͺѷҧҵ 㹡óշաŧعӡ 50% ժǵҧҵ繡 鹤·ءͧʴ觷ҢͧԹع ͡¸Ҥ (ҧ֧ ӹѡҹ¹ǹѷ Ţ 205/5555)
  4. ͺѭ ͧӤѭͧҾԨó ǹ˭ѷ仨С˹ͺѭش 31 ѹҤ 觨Чµ͡è ˹÷ҧС蹧Թ ҧáҹö͡ͺѭͧͧԹ 365 ѹ ҡ繵ͧ͡ͺ (͡ҡ 31 ѹҤ) ҹá˹ѹͺѹ͹µ͡èѴӺѭСùյҧ

͡÷ͧ Ѻ¹ѷ

  1. ҺѵûЪҪͧ Ѻͧ
  2. ҺѵûЪҪͧ͡ Ѻͧ
  3. ҺѵûЪҪͧҹ Ѻͧ
  4. ҷ¹ҹ Ѻʶҹ訴¹ѷ

͡÷ͧ Ѻͺѵü ͡ûСͺ ѧ仹

  1. ˹ѧѺͧè¹ԵԺؤŨҡзǧҳԪ ŧ
    зѺӤѭ (Թ 60 ѹ Ѻҡѹ訴¹ Թ˹ Ѻ 500 ҷ)
  2. ҺѵûЪҪз¹ҹͧþŧͪ 1 ش
  3. Ẻ ..10.3
  4. ˹ѧԹʶҹ
  5. ҺѵûЪҪҷ¹ҹͧҺҹ 1 ش

˵

  • óҢͧʶҹ繹ԵԺؤṺ˹ѧѺͧԵԺؤžѵػʧҺѵûЪҪͧҴ
  • ѹ 1 Ҿѹ 2555 þҡ¡ԡŢշ͡¡þҡ Ţ¹ԵԺؤŷ͡¡ѲҸáԨä ᷹

͡÷ͧѺ ¹Ť ẺӢ Ẻ ..01 (ӹǹ 5 Ѻ) Ẻ ..01.1 (ӹǹ 3 Ѻ) ͡ûСͺ

  1. ҺѵûЪҪͧüӹҨ
  2. ҷ¹ҹüӹҨ
  3. ˹ѧѺͧзǧҳԪԹ 6 ͹
  4. ˹ѧͺԤʹ
  5. Һѭªͼ (ͨ.5)
  6. Ӥѭʴ¡è¹ҧǹ/ѷ
  7. ѵûШӵǼբͧѷ (ҡ¹͹ Ҿѹ 2555 ͧѵü)
  8. ˹ѧԹʶҹСͺ
  9. ҷ¹ҹͧʶҹСͺ
  10. ҺѵûШӵǻЪҪҷ¹ҹͧҺҹ ҡԷҤ繢ͧԵԺؤ ͧ˹ѧѺͧԵԺؤžѵػʧͧԵԺؤŹҴ
  11. Ἱ駾ѧࢻ 2 ش (Ѻͧ)
  12. ٻʶҹСͺ 2 ش (繪ͺѷŢҹʶҹСͺҧѴਹѺͧ)
  13. һзѺ
  14. ˹ѧ͢Է駵͸Ժաþҡͨ¹Ť

˵ ͡õ 3 - 6 еͧյһзѺ·¹Ѻͧͧ͡ (ѺͤѴ)

 

- è¹ѷӡѴ

ѷӡѴ ͺѷ觵駢鹴觷عŤ ѹ ¼鹵ҧѺԴӡѴ§ԹӹǹԹ赹ѧúŤҢͧ鹷赹

çҧͧ "ѷӡѴ"
        1. ͧռŧع ҧ 3
        2. 觷ع͡ Ť ѹ
        3. Ť鹨еͧӡ 5 ҷ
        4. ѺԴͺͧըӡѴ (੾ШӹǹԹ鹷ѧú)
        5. ͧ¹šоҳԪ

ôԹèѴ駺ѷӡѴ     㹡èѴ駺ѷӡѴ еͧԹõӴѺ鹵͹ ѧ
        1. ͧռ͡õ 3 Ҫ͡ѹ˹ѧͺԤʹԢ 仨¹
        2. 騴¹˹ѧͺԤʹ ͡õͧѴ鹢ͧѷе駢鹹ռ Ҫͨͧ鹨ú
        3. ԹûЪ駺ѷ µͧ觤Ӻ͡ǹѴЪͧҺǧ˹ҧ 7 ѹ ͹ѹЪ
        4. Ъ駺ѷ зЪ觵駡úѷ ͡õͧͺ¡ԨúѷѺ仴Թõ
        5. úѷ¡͡мͧ鹪Фҧ 25 ͧŤ (عͧѷ繡鹡ͧӡ 5 ҷ)
        6. ѺԹ õͧ仨¹繺ѷ 3 ͹ ѧҡûЪ駺ѷ
        7. 㹡èѴ駺ѷ Թ÷ء鹵͹ѧ仹 ѹǡѺѹ͡èѴ˹ѧͺԤʹ èШ¹˹ѧͺԤʹШ¹駺ѷ仾ѹѹǡ
                7.1 ѴռҪͫ鹤úӹǹ鹷ѷШ¹
                7.2 ЪѴ駺ѷ  ;ԨóҡԨõҧ šоҳԪ ҵ 1108 ռ͡мҪͫ鹷ءЪ м͡ мҪͫ鹷ء 繪ͺ㹡Ԩ÷Ъѹ
                7.3 ͡ͺԨ÷駻ǧúѷ
                7.4 ¡Ҫͫ Թ ¨¡Ť¡Ժ ҵ 1110 äͧ  мҪͫ鹷ءԹº


´ԡ Сèª ҹö͹ԹҺԡ ҸҺѭ

Ҥ
ͺ ҢҴ
ͺѭ
ѷ ҡúѭ ӡѴ
Ţѭ
739-129-822-3
ѭ
Ѿ
 
Ҥ
ԡ ҢҺꡫ Ҵ 2
ͺѭ
ѷ ҡúѭ ӡѴ
Ţѭ
968 2 04487 7
ѭ
Ѿ
 
Ҥ
¾ҳԪ ҢҺꡫ Ҵ 2
ͺѭ
ѷ ҡúѭ ӡѴ
Ţѭ
928 2 02656 7
ѭ
Ѿ
 
Ҥ
ا෾ ҢҴ 44
ͺѭ
ѷ ҡúѭ ӡѴ
Ţѭ
203 4 16272 3
ѭ
Ѿ

 

ʶҹԴ

080 173 2000 ; 080 174 2000
080 286 2000 ; 080 287 2000
02 933 5511 ; 02 933 5512

*** ҹѭ 080 175 2000

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บริษัท การบัญชี จำกัด
เลขที่ 4/1 ซอยลาดพร้าว 52 ถนนลาดพร้าว แขวงวังทองหลาง เขตวังทองหลาง กรุงเทพฯ 10310

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Ἱ ӹѡҹ Ҵ ا෾

map-nara

 

Q&A (-ͺ) ǡѺè¹ѷ

1 – Ѻѷ訴¹ Һҷع¹ռŵ͡ ҧ
ͺ 1 – ͹Ѻ ع¹ ҡѺԹФ ŧع㹡Ԩ͹ӽҡҤèԧ 觼ŵ͡ Ѻ 2

  1. ԹԵԺؤ (.50) Ѵ纨ҡҹط ѺѵѺ 2559 2560 繴ѧ
ط
ѷշع¹
Թ 5 ҹҷ
Ѻ 2559 - 2560
ѷշع¹
Թ 5 ҹҷ
Ѻ 2559 - 2560
0 - 300,000
0%
20%
300,001 - 1,000,000
15%
20%
ҡ 1,000,000
20%
20%

· ط ӹdzҡ = –

2. ոáԨ੾ (.40) Ѵ纨ҡ͡Ѻ ѵ 3.3%

Ԩóҵҧҧҧ

  • ѷسԹѺФ鹽ҡҤ  ǹ “͡Ѻ”
  • ѷسԹѺФ(Թŧعԧ) ԹѺ鹨еͧʴ “Թ” ˵عѷͧ “͡Ѻ” 蹡ѹ

ѵҴ͡·ҺѧѺ 4% ͻ (͢ѺžԹԨͧ˹ҷзͧ)
ó֡ :  ع¹ 10 ҹҷ -ص 20,000 ҷ ͻ ӹǹлշͧ 繴ѧ
(4%10,000,000 – 20,000 = ط = 380,000 ҷ)

  • ԹԵԺؤ (.50) =  20%380,000 = 76,000 ҷ ͻ ѵշѺ 2560 ѵ 20%
  • ոáԨ੾ (.40) = 3.3%400,000 = 13,200 ҷͻ ¨еͧաѺд͡Ѻѧ
    ( ͧ 89,200 ҷ)

й Ѻع¹ͧѷ ¡óմѧ仹
óշ 1 ¹ѷ·عԹ 5 ҹҷ

  • ԹԵԺؤ (.50) =  0 ҷ
  • ոáԨ੾ (.40) = 6,600 ҷ

óշ 2 ¹ѷ·عԹ 5 ҹҷ ¡Ф§ 25%

  • ԹԵԺؤ (.50) =  0 ҷ
  • ոáԨ੾ (.40) = 1,650 ҷ

óշ 3 Ѻҧ͡շش ʹʹѧ  ¹ѷ·ع 1 ҹҷ ¡Ф§ 25%

  • ԹԵԺؤ (.50) =  0 ҷ
  • ոáԨ੾ (.40) = 330 ҷ

ػ 㹡óշ 3 Ҩ繤ӵͺշشѺ ¤ 330 ҷ (Ѵ֧ 100,270 ҷ)

(Ѻҹ)

2 - ѧèѴ駺ѷº ѷ˹ҷҧúҧ

ͺ 2 - ˹§ҹѡǺ÷ӸáԨ ͧѷ-ҧǹ㹻¹ þҡ ѲҸáԨСä зǧҳԪ ͧ鹢͡§ 2 ˹§ҹҹ (ѺҧԨ ҨͧԺѵԵ͡˹ͧ˹§ҹ蹴 çҹ ÷ͧ觻 繵)

  • þҡ

ԵغؤŷԹáԨ㹻 (Ҩ¹顮 ͡µҧ) ˹ҷͧѺ ˹ҷǹػҹẺշͧ ѧ

ػẺʴ¡С˹ҡẺ
ѺСͺè¹Ť 繹ԵԺؤ


ӴѺ

óշͧẺ

˹

1

..30

繼СͺŤ

ѹ 15ͧ͹Ѵ

2

..36

1.ԹҫԹ ԡѺ
-Сͺ÷͡ҪҳҨѡ һСͺ㹻ȪǤǠ 騴¹
-Сͺ÷ԡ㹵ҧաԡùҪҳҨѡ
2.Ѻ͹ԹѺ͹Է㹺ԡ÷Ťѵ 0
3.·ʹҴ觢·ѾԹͧСͺè¹

 

 

30 ѹѺѹѺ͹

7 ѹѺѹ͹Сͺè¹

3

...1

繼Թ .40(1)(2) Թ͹Ҩҧ

7 ѹѺѹ͹ͧ͹

4

...2

繼Թ .40(3)(4) 蹠 ԢԷ ͡

7 ѹѺѹ͹ͧ͹

5

...3

繼Թ .40(5)-(8) ؤŸѡ .3

7 ѹѺѹ͹ͧ͹

6

...1

繼˹ҷẺ ...1

͹ҾѹͧնѴҡշѡ

7

...2

繼˹ҷẺ ...2 (੾ .40(4))

͹ҤͧնѴҡշѡ

8

...51

ѷҧǹ 駢鹵 駢鹵µҧСзӡԨ㹻

150 ѹ Ѻѹش¢ͧͺҺѭ

9

...51

ԵԺؤŷͧѴӻҳáط Ҵعط

2 ͹Ѻͺˡ͹Ѻѹáͧ
ͺҺѭ

10

...52

ԵԺؤŵ駢鹵µҧȷӡԨâ觼ҹȵҧ 駻 .66 .67

150 ѹ Ѻѹش¢ͧͺҺѭ

11

...53

繼Թ ԵԺؤ ѡ .3

7ѹ Ѻѹ͹ͧ͹

12

...54

繼Թ .40(2)-(6) ؤŷ駢鹵µҧСͺԨ㹻  .70
-繼˹Թ仵ҧȵ .70

7ѹ Ѻѹ͹ͧ͹

 

7 ѹѺѹ˹Թ

˵ ͡˹ͨҡẺ ͧѴ§ҹǡѺŤ ѭյ Ҵ¡úѭ ʴҹзҧԹ ͡˹ѧѺͧѡ 駨ѴӺѭվ ʴѡ й 7ѹ Ѻѹ͹ͧ͹

ԷТ͡·

  • ԷԷѺҡ繼СͺŤ
    1. öշԴҡëԹ ԡõҧͧѺûСͺáԨҢѡҡբ
    2. 㺷¹Ťʴ ͵Դ͢ѺŧҹѺǹҪõҧ
  • Сͺ÷ͧ¹Ť Сͺ訴¹ ͧѺԴѧ
    1. ͧҧɨӤءԹ 1 ͹ ѺԹ 5,000 ҷ ͷ駨лѺ
    2. ŤӹdzҡʹԹ ԡ ѹ˹ҷ訴¹
    3. ԷԹŤ١Сͺ蹡(ի)㹢зѧ騴¹ ѡ͡ҡշͧ(բ)
    4. »Ѻ 2 ͧԹշͧ͹
    5. Թѵ 1.5 ͹ ɢͧ͹ͧԹշͧ
  • ԵԺؤ¡ê 㹡˹ҵ ͧѺԴѧ

ѺԴҧ

  1. ͧ»Ѻóշ¡١ͧѹ˵ӹǹշͧ¤Ҵ͹ еͧӹdz»Ѻա 1 2 ͧԹյó
  2. ͧԹա 1.5 ͹ ɢͧ͹ͧԹշͧ »Ѻ

ѺԴͺҧҭ

  1. Ẻʴ¡Ť ҧɻѺԹ 2,000 ҷ
  2. Ẻʴ¡ԹԵԺؤ Ẻ¡Թѡ
  • óʴẺ˵ش ͧҧɻѺԹ 2,000 ҷ
  • óਵ ẺͧҧɻѺԹ 5,000 ҷ ͨӤءԹ 6 ͹ ͷ駨ӷ駻Ѻ (ó)

 

  • ѲҸáԨСäҡзǧҳԪ (DBD)

ѺԴͺ ѷӡѴ еͧԺѵԵ·㹤ѺԴͺͧѲҸáԨä

ӴѺ

Ǣ

1

ª ǧ ͡âͧѷӡѴеͧդ ѷ ˹Ҫ Ф ӡѴ ª

2

ѺԹ鹵ͧ١ͧеçѺ¡÷ع¹¡ǵͨ¹

3

Ѵͺ բͤ١ͧ衮¡˹

4

Ѵش¹ ӹѡҹͧѷ騴¹ ŧ¡ش¹鹵衮¡˹

5

ѴաûЪ 6 ͹ Ѻ騴¹Ѵ駺ѷ еաûЪѭҧ 1 㹷ء 12 ͹

6

ѹ֡§ҹûЪ ТԷͧЪ ТͧЪ١ͧ ӹѡҹͧѷ騴¹

7

ѴҺѭªͼ ѹЪѭ (͹ѵԧ) 觵͹·¹ 14 ѹ ѺѹЪ

8

ѷӡѴ ͧӧԹҧ¤˹觷ءͺԺͧ͹ ռͺѭ ҧ˹觤 Ǩͺ ǹʹͷЪ˭ѭ͹ѵԧԹ 4 ͹ ѺѹԴͺպѭվ蹧ԹӹѡԡâŸáԨ ѲҸáԨä ӹѡҹѲҸáԨäҨѧѴ 1 ͹ Ѻѹ͹ѵԧԹ 駹 ֧ѷҨСͺԨá еͧ觧Թ

9

ѷӡѴ ͧѴռӺѭ˹ҷǺżӺѭѴӺѭçͤ繨ԧж١ͧ

10

¹ŧ¡÷ҧ¹ѷ騴¹ ѷеͧ蹤Ӣͨ¹¹ŧ͹·¹

  • ¹ŧ
  • ¹ŧӹҨ
  • ¹ŧӹѡҹ
  • ¹ǧһзѺ
  • ع / Ŵع / Ǻѷ
  • ¹ŧͺѧѺ
  • ¹ŧ˹ѧͺԤʹҷ ѵػʧ ѧѴӹѡҹзع
  • ¹ŧ¡蹷ЪҪҺ

11

Ԩ÷衮¡˹㹡蹨¹

  • Ӣͨ¹觵駡âͧѷ/ ͡͡ҡ˹觵ͧ蹢ͨ¹ 14 ѹ Ѻѹ駡â ͡͡ҡ˹
  • Ӣͨ¹Ծع ŴعͧѷӡѴ ǺѷӡѴͧ蹢ͨ¹ 14 ѹ ѺѹЪաŧԾ
  • Ӣͨ¹駢ͺѧѺ ͺѧѺͧѷӡѴ ͧ蹢ͨ¹ 14 ѹ ѺѹЪաŧԾ
  • Ӣͨ¹ǺѷӡѴ ͧ蹢ͨ¹ 14 ѹ ѺѹաäǺѷҴ¡ѹ
  • Ӣͨ¹ԡѷӡѴ ͧ蹢ͨ¹ 14 ѹ Ѻѹԡѹ
  • Ӣͨ¹¹Ǽкѭ ͧ蹨ͨ¹ 14 ѹ Ѻѹ¹
  • Ӣͨ¹ӹҨкѭ ͧ蹢ͨ¹ 14 ѹ ѺѹЪաŧ ѹդӾԾҡ
  • §ҹêкѭբͧѷӡѴеͧ蹷ء 3 ͹
  • Ӣͨ¹稡êкѭբͧѷӡѴ ͧ蹢ͨ¹ 14 ѹ ѺѹЪաŧ

㹢 8 ѷӡѴ ͧӧԹҧ¤˹觷ءͺԺͧ͹ ռͺѭ ҧ˹觤 Ǩͺ ǹʹͷЪ˭ѭ͹ѵԧԹ 4 ͹

ó蹧ԹԹҷ衮¡˹
Ҫѭѵԡúѭ ..2553
ṺºѲҸáԨäҠ Ҵ¡ºº·
ѺԴͺͧѲҸáԨä .. 2555

1.ѵҤһѺó蹧ԹҪԹ 2 ͹


ӴѺ

˹ҷѴӺѭ

ѵҤһѺ

˹ҷѴӺѭ

üѴ/
ǹѴ/
ѺԴͺ㹡ôԹҹ

1

ҧǹ¹

1,000

1,000

2,000

2

ѷӡѴ

1,000

1,000

2,000

3

ԵԺؤŵҧ

2,000

2,000

4,000

4

ѷҪӡѴ

2,000

2,000

4,000

5

Ԩ

2,000

-

2,000

2.ѵҤһѺó蹧ԹԹ 2 ͹ Թ 4 ͹


ӴѺ

˹ҷѴӺѭ

ѵҤһѺ

˹ҷѴӺѭ

üѴ/
ǹѴ/
ѺԴͺ㹡ôԹҹ

1

ҧǹ¹

4,000

4,000

8,000

2

ѷӡѴ

4,000

4,000

8,000

3

ԵԺؤŵҧ

24,000

24,000

48,000

4

ѷҪӡѴ

24,000

24,000

48,000

5

Ԩ

24,000

-

24,000

3.ѵҤһѺó蹧ԹҪԹ 4 ͹ 蹧Թ


ӴѺ

˹ҷѴӺѭ

ѵҤһѺ

˹ҷѴӺѭ

üѴ/
ǹѴ/
ѺԴͺ㹡ôԹҹ

1

ҧǹ¹

6,000

6,000

12,000

2

ѷӡѴ

6,000

6,000

12,000

3

ԵԺؤŵҧ

36,000

36,000

72,000

4

ѷҪӡѴ

36,000

36,000

72,000

5

Ԩ

36,000

-

36,000

ѺԴҪѭѵԡ˹ԴǡѺ ѷӡѴ ö͡ ҧҧ

civil_fine1

civil_fine2

civil_fine6

(Ѻҹ)

3 - Ť ͧŤ

3 - è¹Ť еͧ˵ؼҧ ҧ˹觴ѧ仹

  1. СͺԹԡ÷㹺ѧѺŤ ҡѺԹ 1.8 ҹҷͻ͵ͺҺѭ ͧ¹繼Сͺè¹Ť ͢Թԡõͧ͡㺡ӡѺ ¡ŤҡԹͼԡ ͺ㺡ӡѺԹͼԡ
  2. ö١ѧѺ¤ кŤ
  3. ÷ӸáԨѺ˹§ҹҪ

ʹ

  • ѺáԨ͡Թ Сͺ öͤ׹ի 7% (͡ Ť ѵ 0%)

  1. Сͺ ͧ˹ҷ ẺŤ (.30) ѹ 15 ͧ͹Ѵ ¡ë͢¡
  2. Ẻʴ¡Ť ԴҴ դһѺԹ
  3. Сͺ÷кŤ ШѴ㹡˹ҷþҡ ʹ繾

˵

ҹö֡ ͧŤ ҧ´ http://www.52accounting.com/znews-029vat.html

(Ѻҹ)

4 - ͧè¹ѷ ժǵҧҵҶ鹴 ҺԸաТ鹵͹ᵡҧѷ·

ͺ 4 - ͹Ѻ աԸշѺ͹ФѺ ͧҡҹҤ͹ҧѴѧǡѺҷӸáԨͧǵҧҵ ֧ա͡ "ҪѭѵԡûСͺáԨͧҧ .. 2542" ҤǺ÷ӸáԨͧҧ (;ٴ´Ѻ ѹҡ ҡ)

ػ ѧѺ ҤҧҵҶԹ 49% (ǹ繤 51% ҡ) 繺ѷ ͧʹ ú.ûСͺáԨͧҧ .. 2542 ѧ ö¤ҧҵͺѷҧҵ 㹡óշաŧعӡ 50% ժǵҧҵ繡 鹤·ءͧʴ觷ҢͧԹع ͡¸Ҥ (ҧ֧ ӹѡҹ¹ǹѷ Ţ 205/5555)

Ѻ ѡҹʴҢͧԹŧع͡¸Ҥ еͧ ˹ѧѺͧ踹Ҥ͡׹ѹԹ㹺ѭ ( شҤͺѭԹҡҤ) ѲҸáԨä ѧѺѡࡳѹ 2 Ҥ 2555

(Ѻҹ)

5 - Թŧع鹵 ҧ еͧʴѡҹùԹŧعҧ
ͺ 5 - 㹡óբͧѷբͨӡѴͧԹŧع ¡˹Ťҧ 5 ҷ Шеͧҧ 3 ¶֧ Թع鹵ӵͧҧ 15 ҷѺ 繴¹ФѺШ¹Թعҹ

  • Ҹ㹡è¹ ж١˹Ѵǹͷع¹ѡҹҷ ¶֧è·ع 1 ҹҷ ع 15 ҷ դҸҡѹѺ ֧è·ع¹ѡҹҷѺ
  • ͧ͹䢵ҧ 㹡÷ӸáԨ ҡͧҡǵҧҵҷӧҹ ͧ¹ҧ 2 ҹҷ ͡Ҩҧǵҧҵ 1 ШѴǹҧ͡ҨҧǵҧҵԷ
  • ͧ٢Ҵͧ÷ӸáԨ ͤ ͡ʴҹСԹҧͶ
  • ѧࡵ ҹҨ¹·عͧ 1 ҹҷ ҨʴԹعẺ¡ú ¡§ 25% ͹㹪ǧá 繡ûѴǡѺշǢͧѺ÷Թ㹺ѷ

ѹԧ ѹ¹ ѧͧʴѡҹǡѺԹŧع §ʴ͡Ѻͧ¡úѷǡѺѡԹŧع ǹ˭ǡèѡ¡ öٴҺѷǹ˭Թŧعԧ (͡ҹ) ѧ ÷ӺѭըʴԹŧعԧѧ 㹺ѭ Թ еͧԴ͡ ԹԵԺؤոáԨ੾ ʹͧѺӡèѴ ͹ҺѷҹԹŧع份ҡҤ

6 - ҡ¹ ˹ҷúҧѺ ੾ͧ
ͺ 6 - ô´ ҡ͡âҧҧ͹Ѻ

co-taxation1

co-taxation2

7 - Һԡ ¹ŧ ¹еһзѺ Ҥ

1.ͧ¹ѷ
ҡúѭ ԡäѺ ´ҺԡФҸ 繴ѧ:

    • Һԡè¹¹ŧӹѡҹ 4,000 ҷ (ͺ駡ѲҸáԨäþҡ)
    • Ҹ 600.00 ҷ

2. ͧ¹еһзѺѷ
ҡúѭ ԡäѺ ´ҺԡФҸ 繴ѧ:

    • Һԡè¹¹ŧеҧѷ (ͺ駡Ѳ Сþҡ) 4,000.00 ҷ
    • ҸѰ 1,150 ҷ
    • ŧɳԭЪ˹ѧ;ͧ 800.00 ҷ
    • ʵкԡèѴ觨ԪԭЪ 120 ҷ

ͧҺԡäѺ óԹþѹ ǹŴѺ ҹǹͧ ˹ 50%

͡÷ͧѺ ¹ŧӹѡҹ ѷ:

  1. ҺѵûЪҪͧ ӹҨŧ 3 ش
  2. ҷ¹ҹͧüӹҨ 3 ش
  3. Ἱѧࢻ 3 ش
  4. Ẻ .01, 09, 20 ͧء駷ա¹ŧ 2 ش (Ѻԧ)
  5. ҺѵûШӵǼ 2 ش (Ǩԧ)
  6. ҾʶҹСͺ 4 Ҿ ŢҹЪͺѷѴਹ Դŧд 4 (繵Ѻͧ¡) 2 ش

    ѡҹͧӹѡҹ
  7. ˹ѧԹʶҹСͺ 2 ش
  8. ҺѵûШӵǻЪҪз¹ҹͧҢͧʶҹСͺ 2 ش
    óաԷҤ繢ͧԵԺؤͧ 6 ͧ͡õ´ҹҧ᷹
    • ˹ѧѺͧԵԺؤžѵػʧͧԵԺؤŹ 2 ش
    • ҺѵûЪҪͧ 2 ش
    • ҷ¹ҹͧ 2 ش
    • ѭӹѡҹ 2 ش
    • ҷ¹ҹͧʶҹСͺ 2 ش
    • ˹ҷҨ⩹Թ 㹡óշѷҷ¹ҹ

˵ ͡õͷҢҧüӹҨŧлзѺҷءѺ¡ 7 - 8

8 - ҡҺ㹡èѴӵһзѺ բ͡˹úҧ

ͺ 8 - ѡࡳèѴӴǧҢͧҧǹкѷ ѧ仹

  1. ǧҢͧҧǹкѷͧѡɳҧ˹ҧ ѧ仹
    1. ͧµҨѡպҪǧ
    2. кҪ лͧ͢ҡѵءѪ ойͧ͢稾Ѥ稾ؾҪ
    3. кҪѭѡɳ оҪѭѡɳͧҡѵ 稾Ѥ 稾ؾҪ
    4. خ خѵҪ ͧҪó㴷§Ѻخ
    5. ѵõҧ ѹѡɳТͧͧСͺкҪ
    6. 蹴Թ Ҫ Ҥر ǧ ҵ ͸Ҫ ѺҪҹкҪҹحҵ
    7. Ҫѭ ѭҪ
    8. ͧ¡ҪҴ ͡ҪҴ ͧҪ ͧ ѴѰ⹺ŸѹբͧЪҪ
    9. ͧ·Ҫ ͧ ˹§ҹͧѰͧ ҧȢʧǹ
    10. ѭѡɳШӪҵ ҧ ͡Ҫġ
  2. ǧҨժҧǹѷ 㹡óյժҧǹ ѷ 㹴ǧҹ鹵ͧѴਹеçѺͷͨ¹ ͵çѺҵҧȷеͧդʴͧԵԺؤŴ
  3. óբͨ¹ǧӤѭҡ 1 ǧ ͨ¹кѴਹ¡è¹ҧ蹫èЪҪҺҴǧҴǧ㹡ó
  4. ѷТͨ¹ǧӤѭӹҨ кҵͧзѺӤѭѷͧͨ¹ǧӤѭ

9 - ҡзҺբͺѧѺҧǡѺ¹ͺѷӡѴѧ
Ԩо繺ѷӡѴ¹ͧ͢ѷǵ Company Limited ѡ Co., Ltd. · ѷҧѷ ͺѷ訴¹繺ѷ١ͧѷҡҧҵԡ§ Limited ѡ Ltd. ªͺѷ ֧ҡͺԧբͺѧѺͺ觪㹡¹ͺѷҧäѺ

ͺ 9 - ҵҧȫդ ѷ ˹ Company Limited ( Co., Ltd.) 㹡óշ Company ͤ Corporation Limited ( Ltd.) 㹵͹ª ѺѷӡѴ¹Ѱԡ Corporation Incorparated ( Inc.) ͹ª 駹仵Сȡзǧɰ ͧ ѡõҧ դ ҧǹѭԵԺؤŔ ҧǹӡѴ ѷӡѴ

ҧǹӡѴ ѷӡѴ

¤ҵ () ҵ ()觾Ҫѭѵԡ˹ԴǡѺҧǹ¹ ҧǹӡѴ ѷӡѴ Ҥ ŹԸ ..   зǧɰ Сѡõҧ դ ҧǹѭԵԺؤŔ ҧǹӡѴ кѷӡѴ

co-reg1

˵ :- 㹡óշ Company ͤ Corporation Limited ( Ltd.) 㹵͹ª
                  ѺѷӡѴ¹Ѱԡ Corporation Incorporated ( Inc.) 㹵͹ª 
                  駹 ѹС繵 

С ѹ Ҥ
ŵ ¸Թ
Ѱҡáзǧɰ

10 - ͺ ǹѴªԵŧ ǵͧ¹ǹҹǹѴ᷹ǹ˨. еͧҧ͡÷ͧúҧ ·ǹ.պص繼Ѵô Է㹡ú˨.еҷͧªԵѵѵР

ͺ 10 - óռǹ ǹ鵡ŧѹդʧҧѧ öз 駡õŧǼǹԷ㹡úô ͹觡蹢ͨ¹еͧṺѭŧͪͧ͢ǹء ѡҹ繼Ѵô Ӣͨ¹

11 - ҡҺҨ¹ԵԺؤ ҷҧࢵ¹ҹŢͧҧúҧѺ¹ԵԺؤŤ

ͺ 11 - Сͺùѡҹҧࢵ¹ 仵Դ͢䢷¹ԵԺؤ 3 ҸáԨä ӹѡҹѲҸáԨäࢵ (ʾ.) ʶҹСͺõ ѧ

  • ʾ.1 ()Ҥøŧó 14 ʾ.2 .Ҫ
  • ʾ.2 (¸Թ ¡дԾѷ)
  • ʾ.3 (Ѫɡ) ҤûժҤ硫 C 2 3
  • ʾ.4 (ǧ) ҤԷ 8 ⫹ A-B
  • ʾ.5 (չԹ) Ҥ칿 16

12 - ¹ҡóշҧ ١͹͡ҡ¹ҵ1273觻šоҳԪöӹԵԡѧҧ ôͺҺ¨ѡͺФسҡ

ͺ 12 - óҧ ١մ͡ҡ¹ҧ Ҿ ѧҧ ֧öӹԵԡ

 

13 - ҺҤСúѷ ö¹ աù觻Ъ ¹繵§ҹûЪ ҧ͡ öҧС ͡ºѺ˹觩Ѻ

ͺ 13 - 㹻Ѩغѹѧբ͡˹ûЪö¹

14 - ҡҺҶԴҹͼҤè¹Ẻ˹Сè¹ҳԪؤŸҨеͧ¾ջྷ˹

ͺ 14- Դͨ͢¹ҳԪ ӹѡҹࢵ ʶҹСͺõ еԴ͢ԹؤŸӹѡҹþҡþ鹷Ң ʶҹСͺõ ջ 2 ѧ

  1. 1....94 (դ觻) ӹdzҡ͹Ҥ-Զع¹Ẻ͹ áҤ -ѹ¹ ͧءՠ
  2. 2. ...90 (ջ») ӹdzҡ͹áҤ - ѹҤ Ẻ͹ Ҥ-չҤ ͧնѴ

15 - ӹҨŧͧ ҧǹ/ҧǹӡѴ ͧŧзѺ ء 㹹Եԡѭҵҧ

ͺ 15 - ö͹ҡ˹ѧѺͧԵԺؤŠҡ˹ѧѺͧк ͧŧѹ зѺӤѭ ͧ仵 ͠ҡк ä㴤˹ŧ зѺӤѭͧǡѹ

16 - 㨢ͧ ö 繸áԨԡ ͧ¹ҳԪ ҡ Թҧ ѹͧ Ѻ Ѻ١ ˹»ա ҧ ͧ¹ Ѻ

ͺ 16 - ºè˹Թҵ 20 ҷ 仵ѹʶҷСͺѡ觵ͧ¹ҳԪ ö仨ʶҹ駢ͧСͺѡ ҹࢵبѡ ͧ仨¹ҳԪ ӹѡҹࢵبѡ ǹͧ

17 - ҺѷشԹêǤ ҳ1-2 ҧѷͧ͡õ͡зǧҳԪͻǤ ͤйӴ¹Ф

ͺ 17 - شԨêǤǵͧͧþ ǹҧ ѧ¡ԡͧ蹧ԹШӻҷء 繧 ҢҴԩй鹨¤һѺͧ蹧Ҫ

18 ѹԵԺؤӹҨзӡ㹹ͧҧǹͺѷ
18 ҧǹͺѷ騴¹鹵͹ͧ ...繹ԵԺؤԷ˹ҷѺԴͺ¡ҧҡҡǹͼ ҧǹͺѷ֧Ҿ繹ԵԺؤӹҨӹԵԡ ѹ訴¹Ѵ繵

19 ʹ͢鹷͡ҡعͧѷӡѴ բ鹵͹ԸմԹҧ
19 ѷͧԹõ .1222 ...ʹ͢鹷͡µǹ ;鹡˹㹡ʹͫͼ鹻ʸѺ ԷԢͨѺͧ ʹ͢ؤ¹͡ 仵ѡâͧ .1102 ǹЪҪҡͼѺ鹴ѧǺѷö¹ع
20 ѷö˹ͺѧѺ㹡ûЪС öͺѹЪ᷹мѺͺѹѺͧЪ Է͡§ŧṹ
20 ؤŷѺ͡繡âͧѷͧ繼Ѻҧ㨨ҡôҼ鹢ͧѷ ¤ӹ֧֧öѵبԵ繤سѵ੾еǺؤŹ 繡è֧ͧ੾еǷеͧԺѵ˹ҷµͧ Ҩͺؤ蹡зӡ㹰ҹ繡âͧѷ᷹ ѷ֧ö˹ͺѧѺͧѷ

21 ҧǹӡѴ١ṡҧǹ¹ӡäҢͻСͺçҹ ѧʶҹ繹ԵԺؤŵԸաáѺҾҧ
21 ҧǹ¹١ṡҧǹӡäҢͻСͺçҹ й·¹˵˹ѧѺͧҷ͹١͹¹ҧǹҧ º¹äҴ¡èṡҧǹ¹ӡäҢͻСͺçҹ ..2545 ѧհҹ繹ԵԺؤŵ èṡҧС˵˹ѧѺͧѧռ繡âմҧ ͡ҡ¹ҧ ֧ͧԹ ҧѺ׹¹

21 ԨҷШ¹繹ԵԺؤеͧ¹ѲҸáԨä
21 èѴ駸áԨٻͧԨ պѭѵԢͧ㴡˹ͧ¹Ѵ繹ԵԺؤ 㹻ѨغѹաèѴ駡Ԩ 2 ѡɳ
ԨѡɳТͧôԹԨѹҧҧǹͺѷ繹ԵԺؤ騴¹繹ԵԺؤŢ Ԩ ѡɳй֧աè¹繹ԵԺؤšѺѲҸáԨäʶҹ繹ԵԺؤ
Ԩҷ訴¹ѴҧǹͺѷѺѲҸáԨä ҡԨһСͺ 觡Ԩѡɳй ҧǹѷʶҹ繹ԵԺؤŵ ...

22 - ʹѭԹҡҤ (BANK STATEMENT) ͧշҫ繼鹤¹蹻СͺӢͨ¹ öѡҹʴ觷ҢͧԹŧعͧ ӹѡҹ¹ǹѷҧ 102/2549
22 - ÷ҹʹѭոҤ (BANK STATEMENT) ͧѡҹСͺӢͨ¹ ֧Ҩ繤ʡѹ Է㹡ԡԹ㹺ѭԹҡҤôѧ繢ͧ§ ѧ ֧繺ѭԹҡҤâͧ ѡҹʴ觷ҢͧԹعͧҼ鹤 觷 102/2549 1

ա¡ԡ觴ѧ 黮ԺѵԵ ӹѡҹ¹ǹѷ Ţ 205/2555)

ö¤ҧҵͺѷҧҵ 㹡óշաŧعӡ 50% ժǵҧҵ繡 鹤·ءͧʴ觷ҢͧԹع ͡¸Ҥ (ҧ֧ ӹѡҹ¹ǹѷ Ţ 205/2555)

23 - 駢¡ԡè¹ҧǹӡѴ ͧҡö͡ѡҹʴԹʶҹ繷駢ͧӹѡҹͧҧ ʴ͡þҡ͢ŢШӵǼШ¹Ť
23 - šоҳԪ˹˵ԡ¡ó 㹡óբͧҧ ҡԡ¤ʧͧǹǹءŧԡҧеͧԹõ鹵͹˹㹻šоҳԪҡҧ ʧлСͺáԨ ʶҹӹѡҹ˭ 繵ͧ¹ԡҧ §蹨¹¹ŧӹѡҹ˭öԹáԨ
24 - 㹡è¹ԵԺؤšкʶҹӹѡҹԵԺؤŨеͧҢͧԷʶҹ駹 仵
24 - кʶҹ駢ͧԵԺؤ㹡è¹ԵԺؤ仵ѭѵ੾ǹͧѷӡѴ ѷӡѴͧӹѡҹ͡¹˹ 觸áõԴФӺ͡Ƿ駻ǧ觶֧ѷ 駹 ѭѵҵҴѧբ͡˹ҺѷӡѴеͧҢͧԷʶҹ駹 ֧ҨҫԷ㹡ʶҹӹѡҹͧѷ¡ѺԹҡҢͧԷ

ѷ ҧ ӡѴ ʧС˹ԷԻª鹺ԷԷᵡҧҡѭ ѧ
25 - 㹡èԹѹŤ 鹺ԷԷԹѹŷѷСȨ¡͹ѭ繨ӹǹ 10 ͧŤ鹺ԷԷҡ
ѭ繨ӹǹ ѹ 駹ҡҡԹѹŷСȨըӹǹԹ 10 ͧŤ鹺ԷԷǴѧ Թѹŷ駨ӹǹ 鹺Էҹ
25 - šоҳԪ ҵ 1108 (4) ˹Ъ駺ѷҧ˹ҾкԷԢͧ鹺Է ֧º§ 鹺ԷԨҾ
кԷԢͧ鹺Է ֧º§ 鹺ԷԨҾкԷԨҾкԷҧ еͧ˹·Ъ˭
駹͡˹ԷҾѧǵͧѴͤ͡ʧºŸѹբͧЪҪ ѧ ջЪ鹢ͧѷ ˹ͺѧѺ ͧԷǡѺèԹѹšѺԹ׹ ͷЪԡѷЪкѭ С͡§ŧṹѴ͡ ʧºŸѹբͧЪҪöз

26 - 㹡óշЪԡѷЪкѭ 鹺ԷѺ׹Թ鹷ǡ͹ѭҡҡѧԹѾͧѷѧҡä׹ Թ鹺ԷӷѾԹ¤ѭ繨ӹǹ ѹ
26 - դǡѹ 1

27- 㹡á˹Թѹ㹡óյҧ ѧ仹 ѷ öз ѴѺͺѧѺͧѷ ˹ҧ 稨ԧѷշع 1 ҹҷ鹺Է 100 ѭ 900 Ҥ 1,000 ҷ 500 ҷ ع 500,000 ҷ
óշ 1 ҡҡҺѷԻСȨԹѹŨӹǹ 4,500ҷ 觨ӹǹ 10 ͧŤ鹺ԷԪ㹡óչԴŤ 5,000 ҷ ѧ Թѹŷеͧ鹺Էҹ繨ӹǹ 4.50 ҷ 觼ѭѺԹѹ
óշ 2 ҡѷԻСȨԹѹŨӹǹ 95,000 ҷ ѷеͧԹѹŨӹǹ 5,000 ҷ 鹺Էԡ͹ǹա 90,000 ҷ ֧ѭ繨ӹǹ ѹ 100 ҷ
óշ 3 ҡ㹡óշ鹺ԷԵͧè͹鹺ԷԵͧè͹鹢ͧ С͹͹鹴ѧǺѷԻСȨԹѹŨҡԹͧѷѧ ѷеͧԹѹŨӹǹ 5,000 ҷ 鹺Էԡ͹ҡѧԹ¨ѭ繨ӹǹ ѹ

27 - èԹѹ㹡óյҧ ѴѺͺѧѺ˹ óշ 1 Сóշ 2 öзǹ㹡óշ 3 ͧҡ´Ѵਹ ֧öӡԹԨ

28 - ѷӡѴС˹ͺѧѺ㹡˹ѧ͹ѴЪᵡҧҡѭѵԢͧ駨öԺѵԵͺѧѺͧѷ˹ ͡ҡö˹ǷҧôԹ᷹ŧɳ˹ѧ;
28 - šоҳԪ ҵ 1175 ¾ҪѭѵšоҳԪ (Ѻ 18) ..2551 պ¡ѷ˹ͺѧѺѴѺѭѵԢͧ 繺ѧѺѷӡѴ㹡˹ѧ¡Ъ鹷ءժش¹ͧѷɳͺѺ͹ѹЪ¡ѹ 繤Ӻ͡¡Ъ˭ŧԾзӡôѧҹ ͹ѹЪ¡Ժѹ ѧ ѷ֧öԺѵԵͺѧѺͧѷѴѺҪѭѵԹա öԹ᷹ŧɳҤӺ͡¡Ъ˹ѧ;

29 - ҡѧѺ͹ѷ ҺҤ㹡¹ŧ ءҧ ҹҹ˹

ͺ 29 - ѺѺ͹Ԩ ҹҨͧ ¹ŧźѷ ѧ Ӥѭ ѧ仹 ¹ / ¹ / ¹ŧ / ¹ŧһзѺ / ¹ŧ 駺ѵüз¹Ť / ¹ѵػʧ / ¹ŧӹҨ

Һԡ¹ŧ ء¡
駡ѲҸáԨä Сþҡ

7,000 ҷ

Ҹ
ɳ
Թҧ
                                   ·

2,800  ҷ
600     ҷ
2,000  ҷ
12,400 ҷ

30 - ԩѹ ͧͼҹҧԹ ͷͧ 30 ѹ Ѻҡѹ͹ѵ ԩѹͧèͧ ҺҴԩѹ÷ҧô ͧͪء͹ (ú 30 ѹ)

ͺ 30 - سöͧ ѹդѺ Ѻ͹ѵ (͹ èͧ͵ͧ ͧҹԹҹ ЪͨѺ͹ѵ 3 ҹ) öӪ仨¹ ҧ ռŵ͡èͧ Шͧ·سͧ÷駹鹤Ѻ

ҧ ҡس¡ԡ (˵ؼá) سöѧѺ ͧö˹ѧ͢¡ԡͷͧ׹ѡҹ㺨ͧ¨ͧ͹ԵԺؤ ӹѡҹԡè¹áԨ 1 7 ӹѡҹѲҸáԨäҨѧѴ 㹡óӹѡҹԡè¹áԨ 1-7 ӹѡҹѲҸáԨäҨѧѴ繼Ѻ˹ѧ͢¡ԡͷͧѡҹ㺨ͧ ӹѡҹѺ˹ѧʹԹ˹ѧ͢¡ԡ㺨ͧѧ¨ͧ͹ԵԺؤŷѹ ͷա¡ԡèͧ ·¹͹حҵͧ͹ѧҡѹ¡ԡ 5 ѹ

31 - ʹ Ш¹ѷ ѧѴ ԧ ԹǡѺ ͹ ҹҧԹ (ǻ䫷 Թ ١͹ԹͪФԹ ǹԹҨѴҧ EMS) Һ ѧҡ¹ѷ ͧ͹حҵԵ

ͺ 31 - ҡҹ繼Ե 繼 ҷҹӸáüҹͧҧԹ ѧ ҹͧ ¹ҳԪ硷͹ԡ ѧ´ѧ仹

è¹ҳԪ硷͹ԡ

...¹ҳԪ .. 2499 СȡзǧҳԪ ͧ СͺҳԪ¡Ԩͧ¹ҳԪ (Ѻ 11) .. 2553 СͺҳԪ¡Ԩ ѧ仹ͧ¹ҳԪ

1.ë͢Թͺԡ Ըա硷͹ԡҹк͢Թ
2. úԡԹ
3. Ҿ鹷ͧͧ
4. úԡ繵Ҵҧ㹡ë͢Թͺԡ Ը硷͹ԡҹк͢Թ

ؤŸ͹ԵԺؤŵͧ¹ҳԪ 蹢ͨ¹ҳԪ ӹѡҹ¹ҳԪا෾ҹ ͧѷ Ⱥ ͧúǹӺ ӹѡҹ˭ࢵͧ ͧúǹѧѴ੾㹷ͧ͡ࢵȺͧúǹӺ

СͺҳԪ¡Ԩѧ訴¹ҳԪ ʴ¡ ·¹ҳԪͺǹ ¤ ¹ҳԪǨͺդԴ 仵

駹ѲҸáԨä͹ӹҨ¹ҳԪͧûͧǹͧ

32 - ѵػʧͧҧǹкѷ ͧ ѡɳдѧ仹 ( )

ͺ 32 - ѵػʧͧ (СͺáԨ Ѻ͹حҵ)

  1. Ѵ͡ ʧº ŸѹբͧЪҪ ͢ѴѰСȹº
  2. ͤ͢դѴਹ ˹ͺࢵѴਹ͹
  3. áԨҤ áԨԹع áԨôԵͧ
  4. áԨСѹ áԨѡѾ ԨâôԵ ԹѾ ԨäѧԹ Ԩ ͡Ԩͧ 䴴Ѻ͹حҵѴͻСͺáԨѧǨҡ˹§ҹǢͧ
  5. ԨèѴҧҹ Ѻ͹حҵСͺԨôѧǨҡèѴҧҹ
  6. Ԩù˹ Ƿ е᷹ҵҧ㹸áԨҧ к¡鹡ԨûСѹ ҪԡҤ СäѡѾ
  7. ԨǡѺѺӹͧѾԹ кªѴ "ѺҡԹѺԹҡЪҪªҡԹ"
  8. Ԩù˹һСѹ Ѻ繪ͺҡӹѡҹСáӡѺûСͺáԨСѹ
  9. Ԩ
  10. Ԩë͢Թҧ˹ (Ե) Ѻ͹حҵСͺáԨѧǨҡ˹§ҹǢͧ
  11. Ԩë͢š¹Թҵҧ áԨµç áԨҴẺç ֡ ç¹ ʶҺѹ֡ кآͤ "Ѻ͹حҵҡ˹§ҹǢͧ"

    (Ѻҹ)

33 - Һ ҺؤŷѧعԵ 繵͡ 㹰ҹ úѷ

ͺ - ǹ ͡ кѭ

  1. ¡ 12
  2. ŧͪ㹤Ӣͨ¹ ͡ûСͺµͧ

㹡óռǹҧǹ¡Ѻô ·¹Ѻ¹ͻҡ

  • ͪ㹤Ӣͨ¹ ͡ûСͺµͧ
  • صӡ 12 ռ᷹ªͺŧ᷹ͪ㹤Ӣͨ¹ ͡ûСͺ

    (Ѻҹ)

34 - ùӺѷ(訴¹) 繼м͡㹺ѷ¹ ö

ͺ - ùӺѷ(¹) Ҷ㹺ѷ ö 繼͡ Ǥ 鹷ҹеͧ¹ѷͺؤҧ 3 ҹ͹ ͨ¹ ҹ֧͹ѷ ҡҧ·¹лʸѺ¹

(Ѻҹ)

35 - ŧͪ ǹ ͡ 㹤Ӣͨ¹͡ûСͺ ö ŧ᷹ͪ ¡ͺӹҨ

ͺ ö ǹ ͡ еͧŧͪʹµͧҹ ҡöŧͪ͵˹ҹ·¹ ŧͪ͵˹ ˹ҷ»ͧ... ¤ ͺѭ кؤ ·¹ҧСȡ˹

ŧͪ㹤Ӣͨ¹͡ûСͺ ǹ ͡ кѭ ͧŧͪʹµͧ

ŧͪ㹤Ӣͨ¹ зԸ ѧ

  1. ŧͪ㹤Ӣͨ¹ҪҳҨѡ з
    1. ŧͪ͵˹ҹ·¹
    2. ŧͪ͵˹Ҿѡҹ»ͧ Ǩ鹼˭觻Шͧͨ¹ ѭҪԡѭ๵ԺѳԵ ͺѭѺ͹حҵҴԪҪվѭ ͺؤ蹵·¹ҧСȡ˹

    ŧͪ͵˹ҹ·¹ ŧͪ͵ͧʴѵûШӵǵ͹·¹͵Ǩͺ ·¹ѹ֡ͤ "繵鹩Ѻ" ҺѵûШӵŧͪ͡ӡѺѡҹ

    óռŧͪ͵˹ҺؤŢҧ繤ҧ ѡҹʴҤҧǹ㹻¢ŧͪ͵˹һСͺӢͨ¹

  2. ŧͪ㹤Ӣͨ¹㹵ҧ ͨ¹еͧŧͪ͵˹ҺؤŴѧ仹
    1. ˹ҷӹҨͧʶҹٵʶҹ ˹ӹѡҹѧѴзǧҳԪѺԴͺôԹҹ ȹ ˹ҷѺͺӡ᷹ؤŴѧ
    2. ؤūöѺͧóẺͧ觻ȹ
    3. ؤŷͶͧŧͪѺͧ˹ҹ·к¹ͪͼ鹨ԧ

ŧ͵Ըբҧ ͪ͹ͪͷ١ͧй·¹ͧǨͺͪ͹ա

 

(Ѻҹ)

36 - ŧعç ö

ͺ - ŧعçö ͹䢴ѧ仹

óպѷӡѴ

  • çҹйҵ繤鹹㹺ѷͧçҹз

óҧǹӡѴ

  • ͹حҵǹӡѴѺԴŧعç
  • çйҵҤ繷ع¹ҧǹçҹз͡зѧ¹ҧ鹹ǹ

37 - è¹ࢵا྾ ö¹ӹѡҹѲҸáԨäࢵ˹ ءó

ͺ ءóդѺ

Ǥ · ö¹ ǹ¹áԨҧ ӹѡҹѲҸáԨäࢵ ҧǹͺѷѵطʧСͺԨ ѡѾ ѧԹ ͧ ˹һСѹ ԹѾ 蹤Ӣͨ¹ǹ¹áԨҧҹ

 

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