{"id":110,"date":"2015-01-28T16:44:02","date_gmt":"2015-01-28T09:44:02","guid":{"rendered":"http:\/\/blogs.duanemorris.com\/vietnam\/?p=110"},"modified":"2015-01-28T16:44:02","modified_gmt":"2015-01-28T09:44:02","slug":"%eb%b2%a0%ed%8a%b8%eb%82%a8-%ea%b5%ad%ec%a0%9c%ea%b1%b0%eb%9e%98-%ea%b4%80%eb%a0%a8-%ec%84%b8%eb%ac%b4-%ec%84%9c%eb%b9%84%ec%8a%a4-by-oliver-massmann-and-choi-ji-ung","status":"publish","type":"post","link":"https:\/\/blogs.duanemorris.com\/vietnam\/2015\/01\/28\/%eb%b2%a0%ed%8a%b8%eb%82%a8-%ea%b5%ad%ec%a0%9c%ea%b1%b0%eb%9e%98-%ea%b4%80%eb%a0%a8-%ec%84%b8%eb%ac%b4-%ec%84%9c%eb%b9%84%ec%8a%a4-by-oliver-massmann-and-choi-ji-ung\/","title":{"rendered":"\ubca0\ud2b8\ub0a8 \u2013 \uad6d\uc81c\uac70\ub798 \uad00\ub828 \uc138\ubb34 \uc11c\ube44\uc2a4 By: Oliver Massmann and Choi Ji Ung"},"content":{"rendered":"<p>\u2160. \ud574\ub2f9\uad6d\uac00 \uad6d\ub0b4\uc11c\ube44\uc2a4 \uc218\ucde8\uc778 \ubc0f \uc9c0\uae09\uc778 \uace0\ub824\uc0ac\ud56d<br \/>\nA. \ubca0\ud2b8\ub0a8\uae30\uc5c5\uc774 \uc678\uad6d\uae30\uc5c5\uc5d0 \ubc95\ub960\uc11c\ube44\uc2a4\uc81c\uacf5  \ub610\ub294 \uae08\uc561\uc9c0\ubd88\uc744 \ud560\ub54c \ud574\ub2f9\uad6d\uac00\ub294 \ubc95\uc801\uc81c\ud55c(\uc138\uae08 \uc678)\uc774 \uc788\uc2b5\ub2c8\uae4c?<\/p>\n<p>\ubca0\ud2b8\ub0a8 \ub3d9\uc740 \uc790\uc720\uad50\ud658\uc131 \ud1b5\ud654\uac00 \uc544\ub2c8\ubbc0\ub85c, \ubca0\ud2b8\ub0a8\uae30\uc5c5\uc774 \uc678\uad6d\uae30\uc5c5\uc5d0\uac8c \ubcf4\uc218 \uc9c0\ubd88\uc5d0 \uc788\uc5b4\uc11c \uc678\ud658\uad00\ub9ac \uaddc\uc815\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc0c1\ud488\uc218\ucd9c \ub610\ub294 \ub2e4\ub978 \ud574\uc678\uc218\uc785\uc73c\ub85c\ubd80\ud130 \uc678\ud654\ub97c \ubc84\ub294 \ubca0\ud2b8\ub0a8\uae30\uc5c5\ub4e4\uc740  \ubc18\ub4dc\uc2dc \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ud5c8\uac00\ub41c \ud574\uc678 \uc2e0\uc6a9\uae30\uad00\uc5d0 \uc740\ud589\uacc4\uc88c\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4[1]. \uc11c\ube44\uc2a4 \uc81c\uacf5\uc744 \uc704\ud55c \uc678\uad6d\uae30\uc5c5\uc5d0\uac8c \uc678\ud654\uc9c0\ubd88\uc740 \ubc18\ub4dc\uc2dc \ud5c8\uac00\ub41c \uc2e0\uc6a9\uae30\uad00\uc744 \ud1b5\ud574 \uc1a1\uae08\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4[2].<br \/>\n\u201c\ubcf4\ud5d8, \ud56d\uacf5, \ud638\ud154, \uad00\uad11, \uad6d\uc81c \ucd9c\uc785\ud56d\uac19\uc740 \uaca9\ub9ac\uad6c\uc5ed\uc5d0\uc11c \uc81c\uacf5\ub418\ub294 \uc11c\ube44\uc2a4\ub97c \uc81c\uc678\ud55c \ubca0\ud2b8\ub0a8 \ub0b4\uc5d0\uc11c \ubca0\ud2b8\ub0a8\uae30\uc5c5\uc73c\ub85c\ubd80\ud130 \uc678\uad6d\uae30\uc5c5\uc5d0\uac8c \uc9c0\ubd88\uc740 \ubca0\ud2b8\ub0a8 \ub3d9\uc73c\ub85c \uc774\ub8e8\uc5b4\uc838\uc57c \ud55c\ub2e4\u201d\uace0 \uc678\ud658 \ubc95\ub839\uc5d0 \uaddc\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4[3].  \uadf8\ub7ec\ub098 \uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \uc11c\ube44\uc2a4\uc678\uc758 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uc678\uad6d\uae30\uc5c5\uc740 \uc5ec\uc804\ud788 \u201c\uc678\uad6d\uacc4\uc57d\uc790\u201d\ub85c\uc11c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \uacbd\uc6b0 \uc678\uad6d\ud1b5\ud654\ub85c \ubcf4\uc218\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4[4]. \ub530\ub77c\uc11c \uc704\uc5d0 \ub098\uc628 \uc678\uc758 \uc11c\ube44\uc2a4\ub97c \ubca0\ud2b8\ub0a8 \uc678\uad6d\uae30\uc5c5 \uc790\ud68c\uc0ac\uac00 \uc11c\uba85\ud55c \uacc4\uc57d\uc5d0 \ub530\ub77c \uc81c\uacf5\ud558\ub294 \uc678\uad6d\uae30\uc5c5\uc758 \uacbd\uc6b0 \ubca0\ud2b8\ub0a8\uae30\uc5c5\uc73c\ub85c\ubd80\ud130 \uc678\ud654\ub85c \ubcf4\uc218\ub97c \uc9c0\uae09\ubc1b\uc744 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ubca0\ud2b8\ub0a8\uae30\uc5c5\ub4e4\uc740 \uc790\uc2e0\ub4e4\uc758 \uc678\ud654\ubcf4\uc720\uc0c1\ud669\uc5d0 \ub9de\uac8c \ud589\ub3d9\uc744 \ucde8\ud558\ubbc0\ub85c, \ubca0\ud2b8\ub0a8\uae30\uc5c5\ub4e4\uc774 \uc678\ud654\ub85c \uc9c0\uae09\ud558\uae30\ub85c \ud558\uc600\ub2e4\ud558\ub354\ub77c\ub3c4 \uc8fc\uc758\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uae30\uc5c5\uc774 \uc9c0\ubd88\uc5d0 \ub300\ud55c \ucda9\ubd84\ud55c \uc678\ud654\uac00 \uc5c6\ub294 \uacbd\uc6b0, \uae30\uc5c5\ub4e4\uc740 \uc678\ud654\ub97c  \uc740\ud589\uc5d0\uc11c \uad6c\uc785\ud574\uc57c \ud569\ub2c8\ub2e4. \uc678\ud658\uac70\ub798\ub294 \uc678\ud654\uc870\ub2ec\uc728\uc744 \uae30\ubc18\uc73c\ub85c \ud558\uace0 \uc788\uace0 \ubaa8\ub4e0 \ubca0\ud2b8\ub0a8\uae30\uc5c5\ub4e4\uc758 \uc678\ud658\ud544\uc694\ub7c9\uc744 \uc815\ubd80\uac00 \ubcf4\uc7a5\ud558\uc9c4 \uc54a\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c\ub85c  \uc678\ud654\ubcf4\uc720\ub7c9\uc774 \ucda9\ubd84\uce58 \ubabb\ud558\uc5ec \uc9c0\uae09\uc774 \uc9c0\uc5f0\ub418\ub294 \uacbd\uc6b0\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uae30\uc5c5\uc774 \uae08\uc561\uc744 \uc9c0\ubd88\ud558\uc9c0 \ubabb\ud558\ub294 \uc0c1\ud669\uc774 \ubc1c\uc0dd\ud588\uc744 \ub54c \uc678\uad6d\uae30\uc5c5\uc774 \uc18c\uc1a1\uc744 \ud560 \uad8c\ub9ac\ub97c \uac16\uc744 \uc218 \uc788\ub3c4\ub85d \uc9c0\ubd88\uad00\ub828 \uc11c\ube44\uc2a4 \uacc4\uc57d \ucd08\uc548\uc740 \uc2e0\uc911\ud788 \uc791\uc131\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4[5].<\/p>\n<p>B. \uc11c\ube44\uc2a4\uc758 \uc81c\uacf5\uc744 \uc704\ud574 \uad00\ub828 \uc5c5\uccb4\uc5d0 \uc9c0\ubd88 \ud55c \uae08\uc561\uc758 \uc138\uae08 \uacf5\uc81c\uc5d0 \uc81c\ud55c\uc774 \uc788\uc2b5\ub2c8\uae4c?<br \/>\n\ubca0\ud2b8\ub0a8 \uae30\uc5c5 &#8220;\ubc1c\uc8fc&#8221;\uc11c\ube44\uc2a4\ub294 \uc678\uad6d \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \uc9c0\ubd88\ud558\uae30 \uc804\uc5d0 \uacc4\uc57d\uc790 \uc138\uae08\uc744 \uc6d0\ucc9c \uc9d5\uc218\ud574\uc57c\ud569\ub2c8\ub2e4. \uc678\uad6d\uae30\uc5c5\uc774 \uad6d\ub0b4\uc11c\ube44\uc2a4\u201d\ubc1c\uc8fc\uc790\u201d\ub85c\uc11c \ud558\uccad\uacc4\uc57d\uc744 \ud560 \uacbd\uc6b0 \uc6d0\ucc9c\uc9d5\uc218\uc758\ubb34\ub294 \uc218\uae09\uc778\uc774 \ubca0\ud2b8\ub0a8\uae30\uc5c5\uc778\uc9c0 \uc678\uad6d\uae30\uc5c5\uc778\uc9c0\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4[6]. <\/p>\n<p>&#8211; \ud558\uccad\uc5c5\uccb4\uac00 \ubca0\ud2b8\ub0a8\uae30\uc5c5\uc778 \uacbd\uc6b0<br \/>\n\uc678\uad6d\uacc4\uc57d\uc790\ub294 \ud558\uccad\uacc4\uc57d\uae08\uc561\uc744 \u2018\ubc1c\uc8fc\uc790\u2019\uc5d0\uac8c \ubc18\ub4dc\uc2dc \uc54c\ub824\uc57c \ud569\ub2c8\ub2e4. \u2018\ubc1c\uc8fc\uc790\u2019\ub294 \ud558\uccad\uacc4\uc57d\uae08\uc561\uc758 \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc678\uad6d\uacc4\uc57d\uc790\ub294 \uc6d0\ucc9c\uc9d5\uc218\ud558\uc9c0 \uc54a\uc740 \uc804\uccb4 \ub3c4\uae09\uae08\uc561\uc744 \ubca0\ud2b8\ub0a8\ud558\uccad\uc5c5\uccb4\uc5d0 \uc9c0\uae09\ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \ud558\uccad\uc5c5\uccb4\ub294 \ub2e4\ub978 \uc0ac\uc5c5\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc774 \uc0ac\uc5c5\uad00\ub828\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\n&#8211; \ud558\uccad\uc5c5\uccb4\uac00 \uc678\uad6d\uae30\uc5c5\uc778 \uacbd\uc6b0<br \/>\n\u201c\ubc1c\uc8fc\uc790\u201d\ub294 \ud558\uccad\uae08\uc561\uc744 \ud3ec\ud568, \uacc4\uc57d\uae08 \ucd1d\uc561\uc758 \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc678\uad6d \uacc4\uc57d\uc790\ub294 \uc138\uae08\uc5c6\uc774 \uc678\uad6d\ud558\uccad\uc5c5\uccb4\uc5d0\uac8c \ud558\uccad\uae08\uc561\ub9cc\uc744 \uc9c0\ubd88\ud558\uace0 \uc804\uccb4 \uacc4\uc57d\uc5d0 \ub300\ud55c \uc138\uae08\ub0a9\ubd80\uc99d\uba85\uc11c\ub97c \ud558\uccad\uc5c5\uccb4\uc5d0\uac8c \uc81c\uacf5\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p> D. \uc6d0\ucc9c\uc9d5\uc218\uc138 \uc801\uc6a9\ub960:<br \/>\n1. \uc678\uad6d\uae30\uc5c5 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc9c0\uae09<br \/>\nVAT: \uc138\uc561 \uacc4\uc0b0\uc5d0 \uc774\uc6a9\ub41c \ub9e4\ucd9c\uc561\uc758 0~10%<br \/>\nEIT: \uc138\uc561 \uacc4\uc0b0\uc5d0 \uc774\uc6a9\ub41c \ub9e4\ucd9c\uc561\uc758 5%; \uc6b4\uc1a1\ubc0f \uac74\uc124\uc11c\ube44\uc2a4\ub294 2%<br \/>\n2. \uc678\uad6d\uae30\uc5c5\uc5d0\uc11c \uc81c\uacf5\ud558\ub294 \uc804\ubb38\uc9c0\uc2dd, \uc9c0\uc801\uc7ac\uc0b0\uad8c\uc5d0 \ub300\ud55c \uc9c0\uae09<br \/>\nVAT: \uba74\uc81c<br \/>\nEIT: \uc138\uc561 \uacc4\uc0b0\uc5d0 \uc774\uc6a9\ub41c \ub9e4\ucd9c\uc561\uc758 10%<br \/>\n3. \ud604\uc9c0\uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uad6d\uc81c \uadf8\ub8f9 \ube44\uc6a9\uc758 \uc9c0\uc0ac \ubaab \uc9c0\uae09<br \/>\n\ud604\uc9c0\uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uad6d\uc81c \uadf8\ub8f9 \ube44\uc6a9\uc758 \uc9c0\uc0ac \ubaab \uc9c0\uae09\uc740 \uc678\uad6d\uae30\uc5c5\uacfc \uc9c0\uc0ac\uc758 \ud558\uccad\uacc4\uc57d\uc744 \ud1b5\ud574\uc11c\ub9cc \uc9c0\uae09\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc9c0\uc0ac\uc758 \ubaab\uc740 \u201c\ubc1c\uc8fc\uc790\u201d\uc758 \uacc4\uc57d\uae08 \uad00\ub828 \uc6d0\ucc9c\uc9d5\uc218\uc561\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \uc9c0\uc0ac\ub294 \uc0ac\uc5c5\uc5d0 \ub300\ud574 \ub0a9\uc138\uc758 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\u2161. \ud574\ub2f9\uad6d\uac00 \uc678\uad6d\uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc640 \uc218\ucde8\uc778\uc758 \uace0\ub824\uc0ac\ud56d<br \/>\n A. \uc678\uad6d\uae30\uc5c5\uc774 \ud574\ub2f9\uad00\ud560\uad6c\uc5ed\uc5d0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0, \uc5b4\ub5a4 \uacbd\uc6b0\uc5d0 \uae30\uc5c5\uc740 \ud574\ub2f9\uad00\ud560\uad6c\uc5ed\uc5d0 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\uae4c?<br \/>\n1. \uc678\uad6d \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0\uac8c \uc870\uc138 \uc870\uc57d \ud61c\ud0dd\uc774 \uc5c6\ub294 \uacbd\uc6b0<br \/>\n\uc678\uad6d \uc11c\ube44\uc2a4\uacf5\uae09\uc790\ub294 \uc11c\ube44\uc2a4\uac00 \ubca0\ud2b8\ub0a8 \ud604\uc9c0 \uc0ac\uc5c5\uc7a5\uc5d0 \uc758\ud574 \uc81c\uacf5\ub418\uc5b4\uc9c0\ub294\uc9c0 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 EIT\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<br \/>\n2. \uc678\uad6d \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0\uac8c \uc870\uc138 \uc870\uc57d \ud61c\ud0dd\uc774 \uc788\ub294 \uacbd\uc6b0<br \/>\n \uc678\uad6d \uc11c\ube44\uc2a4\uacf5\uae09\uc790\ub294 \uc11c\ube44\uc2a4\uac00 \ubca0\ud2b8\ub0a8 \ud604\uc9c0 \uc0ac\uc5c5\uc7a5\uc5d0 \uc758\ud574 \uc81c\uacf5\ub418\uc5b4\uc9c0\uac70\ub098 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc18c\ub4dd\uc774 \ud30c\uc0dd\ub420 \uacbd\uc6b0 EIT\ub97c \ub0a9\ubd80\ud574\uc57c  \ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \ud604\uc9c0 \uc0ac\uc5c5\uc7a5\uc744 \uac00\uc9c4 \uc678\uad6d\uc11c\ube44\uc2a4\uacf5\uae09\uc790\ub294 \ubca0\ud2b8\ub0a8 \uc5d0\uc11c \uc18c\ub4dd\uc774 \ud30c\uc0dd\ub420 \uacbd\uc6b0, \ubca0\ud2b8\ub0a8 \uc678\uc5d0\uc11c \uacfc\uc138\uc18c\ub4dd\uc774 \uc0dd\uae38 \uacbd\uc6b0 \uadf8\ub9ac\uace0 \ubca0\ud2b8\ub0a8\uc0ac\uc5c5\uc7a5 \uc6b4\uc601\ube44\uc5d0 \ub300\ud574\uc11c \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c \ubca0\ud2b8\ub0a8\uc0ac\uc5c5\uc7a5 \uc6b4\uc601\uacfc \uad00\ub828\ub418\uc9c0 \uc54a\uc558\ub2e4\ud558\ub354\ub77c\ub3c4 \uc18c\ub4dd\uc774 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ud30c\uc0dd\ub418\uc5b4\uc9c8 \uacbd\uc6b0 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \ubc18\uba74 \ubca0\ud2b8\ub0a8\uc0ac\uc5c5\uc7a5\uc744 \uac00\uc9c0\uace0 \uc788\uc9c0 \uc54a\uc740 \uc678\uad6d \uc11c\ube44\uc2a4\uacf5\uae09\uc790\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ud30c\uc0dd\ub418\uc5b4\uc9c0\ub294 \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uba74 \ub429\ub2c8\ub2e4.<br \/>\n \u201c\uad6d\ub0b4(\ubca0\ud2b8\ub0a8)\uc0ac\uc5c5\uc7a5\u201d \uc740 EIT \ubc95\uc5d0 \ub2e4\uc74c\uc744 \ud3ec\ud568\ud558\uc5ec \uc815\uc758\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\n&#8211;  \uc9c0\uc810, \uad00\ub9ac \uc0ac\ubb34\uc18c, \uacf5\uc7a5, \uc791\uc5c5\uc7a5, \ucc3d\uace0, \uc6b4\uc1a1, \uad11\uc0b0, \uc11d\uc720 \ud0d0\uc0ac\uad6c\uc5ed, \ucc9c\uc5f0\uc790\uc6d0 \uac1c\ubc1c \uad6c\uc5ed, \ucc9c\uc5f0\uc790\uc6d0 \uac1c\ubc1c\ub610\ub294 \ud0d0\uc0ac\ub97c \uc704\ud55c \uc7a5\ube44<br \/>\n&#8211;  \uac74\uc124 \ud604\uc7a5, \uac74\uc124 \ubc0f \uc124\ube44 \uc791\uc5c5, \uac74\uc124 \ubc0f \uc124\ube44 \uac10\ub3c5\ud65c\ub3d9<br \/>\n&#8211; \uc9c1\uc6d0\uace0\uc6a9, \ub2e4\ub978 \uc8fc\uc81c\ub97c \ud1b5\ud55c \ucee8\uc124\ud305\uc11c\ube44\uc2a4\ub97c \ud3ec\ud568\ud558\uc5ec \uc11c\ube44\uc2a4\uc81c\uacf5\uc744 \uc704\ud55c \uc2dc\uc124<br \/>\n&#8211; \uc678\uad6d\uae30\uc5c5 \uc5d0\uc774\uc804\uc2dc<br \/>\n&#8211; \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\uc758 \ubca0\ud2b8\ub0a8 \ub300\ud45c \uc0ac\ubb34\uc18c: \uc678\uad6d\uae30\uc5c5 \uba85\uc73c\ub85c \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\ub294 \uae30\uad00, \uc678\uad6d\uae30\uc5c5 \uba85\uc73c\ub85c \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uc9c4 \uc54a\uc9c0\ub9cc \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc11c\ube44\uc2a4\uc81c\uacf5\uc744 \ud558\uac70\ub098 \uc0c1\ud488\uc6b4\uc1a1\uc744 \ud558\ub294 \uae30\uad00<br \/>\n\u201c\uad6d\ub0b4(\ubca0\ud2b8\ub0a8)\uc0ac\uc5c5\uc7a5\u201d \uc758 \uc815\uc758\ub294 \uac01\uac01\uc758 \uc870\uc138 \uc870\uc57d\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<p>B.  \uad00\ud560\uad6c\uc5ed\uc5d0\uc11c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uc678\uad6d\uae30\uc5c5\uc774, \uc5b4\ub5a0\ud55c \uacbd\uc6b0\uad00\ud560\uad6c\uc5ed\uc5d0 \ud604\uc9c0\ubc95\uc778\uc744 \uc124\ub9bd\ud574\uc57c \ud569\ub2c8\uae4c?<br \/>\n\uc678\uad6d\uae30\uc5c5\uc758 \ud604\uc9c0\ubc95\uc778\uc758 \uc885\ub958\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<br \/>\n&#8211; \ub300\ud45c\uc0ac\ubb34\uc18c: \ub300\ud45c\uc0ac\ubb34\uc18c\ub294 \uc774\uc724\ucd94\uad6c \ud65c\ub3d9\uc744 \ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<br \/>\n&#8211; \uc9c0\uc810:  \ubca0\ud2b8\ub0a8\uc5d0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \uc9c0\uc810\uc744 \uc124\ub9bd\ud558\ub294to date only\uc740\ud589, \ub85c\ud38c\uc5d0\uac8c \ub77c\uc774\uc13c\uc2a4\uac00 \ubd80\uc5ec \ub429\ub2c8\ub2e4.<br \/>\n&#8211; \uc678\uad6d\uc778\ud22c\uc790(\ud569\uc791\ud22c\uc790, \uc678\uad6d\uae30\uc5c5\uc758 \uc9c0\ubd84\uc18c\uc720 \ubc0f \uc0ac\uc5c5\ud611\ub825\uacc4\uc57d)\uc5d0 \uad00\ud55c \ubc95\ub960\uc544\ub798 \ud604\uc9c0\uc9c4\ucd9c: \uc678\uad6d\uc778\ud22c\uc790\uc790\uc758 \ub77c\uc774\uc13c\uc2a4 \ucde8\ub4dd\uc740 \uc0b0\uc5c5\ubcc4, \uad6d\uac00\ubcc4\ub85c \ub2e4\ub978 \ubca0\ud2b8\ub0a8\uc758 \uc2dc\uc7a5 \uc815\ucc45\uc5d0 \ub530\ub985\ub2c8\ub2e4.<br \/>\n\ubca0\ud2b8\ub0a8\uc5d0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud558\uc5ec \uc678\uad6d\uae30\uc5c5\uc774 \ubc18\ub4dc\uc2dc \ud604\uc9c0\ubc95\uc778 \uc124\ub9bd\uc744 \ud574\uc57c\ud55c\ub2e4\ub294 \ubc95\ub960\uaddc\uc815\uc740 \uc5c6\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ubbc0\ub85c \ud604\uc9c0\ubc95\uc778\uc124\ub9bd \uc5c6\uc774 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc11c\ube44\uc2a4\uc81c\uacf5\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud604\uc9c0\uc5c5\uccb4\uc5d0\uac8c\ub9cc \uac00\ub2a5\ud55c \ud504\ub85c\uc81d\ud2b8 \ubc0f \ud604\uc9c0\uc5c5\uccb4\uc5d0\uac8c \uc6b0\uc120\uc21c\uc704\ub97c \uc8fc\ub294 \ud504\ub85c\uc81d\ud2b8 \ub54c\ubb38\uc5d0 \ub9ce\uc740 \uc678\uad6d\uae30\uc5c5\uc774 \ud604\uc9c0 \ubc95\uc778\uc124\ub9bd\uc744 \uace0\ub824\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\n \u2162. \ud574\ub2f9 \uad6d\uac00 \uc678\uad6d\uc11c\ube44\uc2a4\uc81c\uacf5\uc5c5\uccb4 \uc9c1\uc6d0\uad00\ub828 \uace0\ub824\uc0ac\ud56d<br \/>\nA. \ub9cc\uc57d \uad00\ud560\uad6c\uc5ed \ube44\uc2dc\ubbfc\uad8c\uc790, \ube44\uac70\uc8fc\uc790\uac00 \uc678\uad6d\uae30\uc5c5\uc5d0 \uace0\uc6a9\ub418\uc5b4 \uad00\ud560\uad6c\uc5ed\uc5d0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \uacbd\uc6b0, \uc5b4\ub5a0\ud55c \uacbd\uc6b0\uc5d0 \uac1c\uc778\uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\uae4c?<br \/>\n\ubca0\ud2b8\ub0a8 \uad6d\uc801\uc774 \uc544\ub2c8\uace0 \uac70\uc8fc\ub97c \ud558\uc9c0 \uc54a\ub294 \uc790\uac00 \uc678\uad6d\uae30\uc5c5\uc5d0 \uace0\uc6a9\ub418\uc5b4 \ubca0\ud2b8\ub0a8\uc5d0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \uacbd\uc6b0\uc5d0 \ubca0\ud2b8\ub0a8\uc5d0 \uac1c\uc778\uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c \uc774 \uc18c\ub4dd\uc138\ub294 \ubca0\ud2b8\ub0a8 \uccb4\ub958\uae30\uac04\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<br \/>\n\ubca0\ud2b8\ub0a8\uc5d0 \uc5f0\uac04 183\uc77c \ubbf8\ub9cc \uac70\uc8fc \ub610\ub294 \uc601\uc8fc\uad8c \ubbf8\uc18c\uc720, \ud2b9\uc815 \uae30\uac04\ub9cc\ud07c \uc8fc\ud0dd\uc744 \uc784\ub300\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc758 \uc678\uad6d\uc778\uc740 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uc6d0\ucc9c\uc9d5\uc218\uc758 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc640 \ubc18\ub300\ub85c 183\uc77c \uc774\uc0c1\uac70\uc8fc\uc790, \uc601\uc8fc\uad8c\uc790, \ubca0\ud2b8\ub0a8\uad6d\uc801\ubcf4\uc720\uc790\uc758 \uacbd\uc6b0 \uc138\uae08\uc870\ud56d\uc5d0 \ub9de\uac8c \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uac8c \ub429\ub2c8\ub2e4.<br \/>\n\uc678\uad6d\uc778 \ubca0\ud2b8\ub0a8 \ube44\uac70\uc8fc\uc790\ub294 \uace0\uc815\ub41c \uc18c\ub4dd\uc138(01.%~20%)\ub97c \uae30\ubc18\uc73c\ub85c \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<br \/>\n\u2163. \ubca0\ud2b8\ub0a8 \ud604\uc9c0\uc5d0 \ubc95\uc778\uc774 \uc788\uace0 \ud574\uc678\ub85c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0\uc758 \uace0\ub824\uc0ac\ud56d<br \/>\nA. \ubca0\ud2b8\ub0a8 \ud604\uc9c0\ubc95\uc778\uc774 \ud604\uc9c0\ub85c\ubd80\ud130\uc758 \uc218\uc785\ub9cc \uc138\uae08\uc774 \ubd80\uacfc\ub418\ub294\uc9c0, \uc544\ub2c8\uba74 \ud574\uc678\ub85c\ubd80\ud130 \uc218\uc785\uc758 \uacbd\uc6b0\uc5d0\ub3c4 \uc138\uae08\uc774 \ubd80\uacfc\ub418\ub294\uc9c0 \uad81\uae08\ud569\ub2c8\ub2e4. \ub610\ud55c \uad00\ud560\uad6c\uc5ed \ub0b4 \ubc95\uc778\uc774\ub098 \uac70\uc8fc\uc790\uac00 \ud574\uc678\ub85c\ubd80\ud130 \uc218\uc785\uc744 \uc5bb\ub294 \uacbd\uc6b0, \uad00\ud560\uad6c\uc5ed\uc758 \uc18c\ub4dd\uc138 \ub0a9\ubd80\ub300\uc0c1\uc5d0 \ud3ec\ud568\ub429\ub2c8\uae4c?<br \/>\n\ubca0\ud2b8\ub0a8\uc740 \ubca0\ud2b8\ub0a8\uac70\uc8fc\uc790 \ubc0f \ubca0\ud2b8\ub0a8\ud604\uc9c0\ubc95\uc778\uc758 \ud574\uc678\uc218\uc785\uc5d0 \ub300\ud574 \uc138\uae08\uc744 \ubd80\uacfc\ud569\ub2c8\ub2e4[7]. \ubca0\ud2b8\ub0a8\uac70\uc8fc\uc790 \ubc0f \ubca0\ud2b8\ub0a8\ud604\uc9c0\ubc95\uc778\uc758 \ud574\uc678\uc218\uc785\uc5d0 \ub300\ud574\uc11c\ub294 \ud574\uc678\ub85c\ubd80\ud130 \uc81c\uacf5\ub418\ub294 \uc11c\ube44\uc2a4\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c EIT \ub0a9\ubd80\uc758 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\nB. \ub9cc\uc57d \uad00\ud560\uad6c\uc5ed\uc5d0\uc11c \ud574\uc678\uc218\uc785\uc5d0 \uc138\uae08\uc744 \ubd80\uacfc\ud558\ub294 \uacbd\uc6b0 \ud574\ub2f9\ud558\ub294 \uc18c\ub4dd\uc138\uc728\uc740 \uc5b4\ub5bb\uac8c \ub429\ub2c8\uae4c?<br \/>\n\uc678\uad6d\ud22c\uc790\ubc95\uc778\uc758 \uc218\uc785\uc5d0 \uc801\uc6a9\ub418\ub294 \uc138\uc728\uc740 \uc678\uad6d\ud22c\uc790\ubc95\uc778 \ud22c\uc790 \ub77c\uc774\uc13c\uc2a4\uc5d0 \uc9c0\uc815\ub41c \uae30\uc5c5 \uc138\uc728\uc744 \ub530\ub985\ub2c8\ub2e4. \ud45c\uc900 \uc138\uc728\uc740 22%\uc9c0\ub9cc, \uc5ec\ub7ec \uc694\uc18c\uc5d0 \uc758\ud574 \uc138\uc728\uc5d0 \ud2b9\ud61c(10%, 15% \ub610\ub294 20%)\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\n\ud604\uc7ac, \ubca0\ud2b8\ub0a8 \uc740\ud589 \ubc0f \ub85c\ud38c \uc9c0\uc810\uc5d0\ub294 \uc678\uad6d\ud22c\uc790\ubc95\uc778\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c 22%\uc758 \uc138\uc728\uc774 \ubd80\uacfc\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\nC. \uc774 \uad00\ud560\uad6c\uc5ed\uc5d0\uc11c\ub294 \ud2b9\uc815 \ubd84\uc57c\uc758 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc774\ub098 \ud574\uc678\uc5d0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uad00\ub828 \uc138\uc81c\ud61c\ud0dd\uc774 \uc788\uc2b5\ub2c8\uae4c?<br \/>\nVAT: VAT\uba74\uc81c[8]<br \/>\n&#8211; \uc2e0\uc6a9\uacf5\uc5ec, \uae08\uc735\ub9ac\uc2a4 \uc11c\ube44\uc2a4<br \/>\n&#8211; \uc0dd\uba85\ubcf4\ud5d8, \ud559\uc0dd, \uac00\ucd95, \uc791\ubb3c, \uc2dd\ubb3c \ubcf4\ud5d8 \ubc0f \uae30\ud0c0 \ube44-\ube44\uc988\ub2c8\uc2a4\ubcf4\ud5d8<br \/>\n&#8211; \ud5ec\uc2a4\ucf00\uc5b4 \uc11c\ube44\uc2a4<br \/>\n&#8211; \uad50\uc721 \ubc0f \uc9c1\uc5c5\uad50\uc721<br \/>\n&#8211; \uc704\uc0dd, \ubc30\uc218, \ub3d9\ubb3c\uc6d0, \uacf5\uc6d0, \uacf5\uacf5\uc7ac, \uc7a5\ub840\uc11c\ube44\uc2a4 \ub4f1\uc758 \uacf5\uacf5\uc11c\ube44\uc2a4<br \/>\n&#8211; \ubb38\ud654\uc608\uc220 \uc791\ud488\uc758 \uc720\uc9c0 \ubcf4\uc218, \uc218\ub9ac, \uacf5\uacf5\uc0ac\uc5c5, \uc778\ud504\ub77c \ud504\ub85c\uc81d\ud2b8, \uc790\uc120\ub2e8\uccb4\ud65c\ub3d9<br \/>\n&#8211; \ub300\uc911\uad50\ud1b5<br \/>\n50% VAT \uac10\uba74[9]:<br \/>\n&#8211; \uac74\uc124 \ubc0f \uc124\ube44 \uc11c\ube44\uc2a4<br \/>\n&#8211;  \uc6b4\uc1a1 \ubc0f \ud558\uc5ed\uc11c\ube44\uc2a4<br \/>\n5% VAT \uac10\uba74[10]:<br \/>\n&#8211; \uc0c1\uc218\ub3c4<br \/>\n&#8211; \uae30\uc220, \uacfc\ud559 \uc11c\ube44\uc2a4<br \/>\n&#8211; \uc9c1\uc811\uc801\uc73c\ub85c \ub18d\uc5c5\uc5d0 \uad00\ub828\ub41c \uc11c\ube44\uc2a4<br \/>\nEIT: \uc0ac\ud68c\uacbd\uc81c\uc801 \uc5b4\ub824\uc6c0\uc774\ub098 \ud2b9\ubcc4\uc9c0\uc6d0\uc774 \ud544\uc694\ud55c \ubd84\uc57c\uc5d0\uc11c\ub294 \ubb34\uae30\ud55c 10%,  20%\uc758 \uc6b0\ub300\uc138\uc728\uc758 \ud61c\ud0dd\uc744 \ub204\ub9bd\ub2c8\ub2e4[11]. \uc2e4\uc81c\ub85c \uc678\uad6d\ud22c\uc790\ubc95\uc778\ub4e4\uc740 \uc18c\ub4dd\uc138\uac00 \uc218\uc775\uc5d0 \ubd80\uacfc\ub418\uc5b4 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud560 \uacbd\uc6b0 \uae30\uc5c5\uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<br \/>\n4\ub144\uac04 \uc9c0\uc18d\ub41c \uadf8\ub9ac\uace0 \uc774\ud6c4 9\ub144\uac04 \uc9c0\uc18d\ub420\u201c\uba74\uc138\uae30\uac04\u201d\uc5d0\ub294 \ub0a9\ubd80\uc138\uc561\uc758 50%\uc758 \uac10\uba74\ud61c\ud0dd\uc774 \uc788\uc2b5\ub2c8\ub2e4[12]. \uc138\uae08\uba74\uc81c\ub098 \uc138\uae08\uac10\uba74\uae30\uac04\uc740 \uccab \ud68c\uacc4\ub144\ub3c4 \uc218\uc785\uc774\ub098 \ucd1d\uc561\uc744 \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ud569\ub2c8\ub2e4[13]. \uc774\uc804 \ubc95\uc5d0\uc11c\ub294, \uc678\uad6d\uc778 \ud22c\uc790\uc790 \uc138\ud6c4\uc774\uc775 \uc7ac\ud22c\uc790\uc5d0 \ub300\ud574\uc11c \uc7ac\uc815\ubd80\uc5d0 \ud658\ubd88\uc744 \uc2e0\uccad\ud560 \uc790\uaca9\uc774 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc544\uc27d\uac8c \uc774 \uaddc\uc815\uc740 \uc0c8\ub85c\uc6b4 \ud22c\uc790\uad00\ub828\ubc95\uc5d0\uc11c \ud3d0\uc9c0\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<br \/>\n\u2164. \uc774\uc804 \uac00\uaca9<br \/>\nA. \uc774 \uad00\ud560\uad6c\uc5ed\uc5d0\uc11c\ub294 \ud68c\uc0ac\uac04 \uc11c\ube44\uc2a4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc774\uc804\uac00\uaca9 \uaddc\uc815\uc774 \uc788\uc2b5\ub2c8\uae4c? \uc788\ub2e4\uba74 \uac04\ub2e8\ud788 \uc694\uc810\uc744 \uc124\uba85\ud574\uc8fc\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<br \/>\n\uc774\uc804\uac00\uaca9 \ubc95\uc740 2010\ub144 4\uc6d4 22\uc77c\uc5d0 \ub2e4\uc74c NO. 66\/2010\/TT-BTC \uc138\uae08\uc6b4\uc601\ubc95\ub960\uc870\ud56d\uc5d0 \uaddc\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<br \/>\n\uacc4\uc5f4\uc0ac\uac04 \uc774\uc804\uac00\uaca9\uc870\uc791\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ubc18-\uc774\uc804\uac00\uaca9\uc870\uc791 \uc870\uce58\uac00 \ucde8\ud574\uc9d1\ub2c8\ub2e4. \uc138\ubb34 \ub2f9\uad6d\uc740 \uacc4\uc5f4\uc0ac \uac04\uc758 \uc774\uc804\uac00\uaca9\uc870\uc791\uc774\ub098 \ubd88\ud569\ub9ac\ud55c \uc774\uc775\ub960 \ubc1c\uacac\uc2dc, \uad00\ub828\uae30\uc5c5 \uc218\uc775\uc5d0 \uc2dc\uc7a5\uac00\uaca9\uc5d0 \ub9de\ub294 \uc138\uae08\uc744 \ubd80\uacfc\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\uc7a5\uac00\uaca9\uacb0\uc815\uc744 \uc704\ud574, \uc138\ubb34 \ub2f9\uad6d\uc740 \ud574\ub2f9\uae30\uc5c5\uc774 \ube44\uacc4\uc5f4\uc0ac\uc640\uc758 \uac70\ub798\uac00\uaca9\uc774\ub098 \ud488\uc9c8, \ube0c\ub79c\ub4dc\ub4f1\uc758 \uc870\uac74\uc744 \uace0\ub824\ud55c \uc720\uc0ac\uc0c1\ud488,\uc11c\ube44\uc2a4\uc758 \uc2dc\uc7a5\uac00\uaca9\uc744 \uc774\uc6a9\ud569\ub2c8\ub2e4.<br \/>\nB. \uc774 \uad00\ud560\uad6c\uc5ed\uc5d0\uc11c\ub294 \ubaa8\ud68c\uc0ac\uac00 \uc81c\uacf5\ud558\ub294 \uad00\ub9ac\ud615\uc2dd \ub610\ub294 \uc0ac\ud6c4\ud22c\uc790\uad00\ub9ac\uc5d0 \ud68c\uc0ac\uac04 \ube44\uc6a9\uc774 \uccad\uad6c\ub418\uc9c0 \uc54a\ub294 \uac83\uc5d0 \ub3d9\uc758\ud558\uc2ed\ub2c8\uae4c?<br \/>\n\ub124 \ub3d9\uc758\ud569\ub2c8\ub2e4.<br \/>\n\uc778\ubc14\uc6b4\ub4dc \ud22c\uc790:  \uae30\uc5c5\uac04 \uc694\uae08\ubd80\uacfc\ubc29\uc2dd\uc740 2\uac00\uc9c0\uac00 \uc788\uc2b5\ub2c8\ub2e4. (i)\uad00\ub9ac\ube44\uc6a9\uc5d0 \ud560\ub2f9\ud558\ub294 \ubc29\ubc95\uacfc (ii)\uad00\ub9ac\uc11c\ube44\uc2a4\uc81c\uacf5\uc73c\ub85c \ubd80\uacfc\ud558\ub294 \ubc29\ubc95\uc785\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc9c0\uc0ac\uc758 \uacbd\uc6b0 (i)\ubc29\ubc95\ub9cc, \uc678\uad6d\ud22c\uc790\ubc95\uc778\uc758 \uacbd\uc6b0 (ii)\ubc29\ubc95\ub9cc\uc774 \ud5c8\uc6a9\ub429\ub2c8\ub2e4.  \uc9c0\uc0ac\uc640 \uc678\uad6d\ud22c\uc790\ubc95\uc778\uc758 \uc801\uc808\ud55c \uc99d\uac70\ub97c \uc81c\uc2dc\ud558\uc5ec \ud68c\uc0ac\uac04\uc758 \uc694\uae08\ubd80\uacfc\ub97c \uacfc\uc138\ub300\uc0c1 \uc18c\ub4dd\uc5d0\uc11c \uacf5\uc81c\ud560 \uc218 \uc788\uc9c0\ub9cc \uadf8\ub807\uac8c \ud574\uc57c\ud560 \uc758\ubb34\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.<br \/>\n\uc544\uc6c3\ubc14\uc6b4\ub4dc \ud22c\uc790: \ud574\uc678\uc0ac\uc5c5\uc7a5\uc758 \uc218\uc775\ub3c4 \ubcf8\uc0ac\uc640 \ud568\uaed8 \uacc4\uc0b0\ub418\ubbc0\ub85c, \uae30\uc5c5\uac04 \uc138\uae08\uad00\ub828 \uae30\uc5c5\uac04\uc694\uae08\ubd80\uacfc\ub294 \ubb38\uc81c\uac00 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<br \/>\nC. \uc774 \uad00\ud560\uad6c\uc5ed\uc5d0\uc11c \ubc30\ub2f9\uae08 \uc9c0\uae09\ube44\uc6a9\uc740 \uc5b4\ub5a0\ud55c \uc138\uae08\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\uae4c?<br \/>\n \uae30\uc5c5(\uc678\uad6d\ud22c\uc790\ubc95\uc778\uc758 \ud604\uc9c0\uc9c0\uc0ac)\uc758 \ud2b9\uc131\uc5d0 \ub530\ub77c, \ubc30\ub2f9\uae08\uc9c0\uae09\ube44\uc6a9\uc740 \uad00\ub9ac\ube44\uc6a9\uc774\ub098 \uad00\ub9ac\uc11c\ube44\uc2a4\uc81c\uacf5\ud56d\ubaa9\uc5d0 \ubd84\ub958\ub418\uc5b4 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>[1] \ubc95\ub839No. 70\/2014\/ND\/CP\uc678\ud658\uad00\ub828 \uc870\ub840 \ubc0f \uacc4\uc815, 2014\ub144 7\uc6d4 17\uc77c\uc5d0 \uacf5\ud3ec\ud55c \uc678\ud658\uad00\ub828 \uc77c\ubd80 \uc870\ud56d\uc744 \ubcf4\uc644, \ucd94\uac00\ud55c \uc870\ud56d- \uc81c5\uc870 1\ud56d<br \/>\n[2] \ubc95\ub839No. 70\/2014\/ND\/CP\uc678\ud658\uad00\ub828 \uc870\ub840 \ubc0f \uacc4\uc815, 2014\ub144 7\uc6d4 17\uc77c\uc5d0 \uacf5\ud3ec\ud55c \uc678\ud658\uad00\ub828 \uc77c\ubd80 \uc870\ud56d\uc744 \ubcf4\uc644, \ucd94\uac00\ud55c \uc870\ud56d- \uc81c 5\uc870 2\ud56d<br \/>\n[3] \uc870\ub840 No. 28\/2005\/PL\/UBTVQH11 2005\ub144 12\uc6d4 13\uc77c\uc5d0 \uae30\ub85d\ub41c \uc678\ud658\uad00\ub828 \uc870\ub840- \uc81c22\uc870, 2013\ub144 3\uc6d4 18\uc77c\uc5d0 \uac1c\uc815 \ub41c \uc870\ub840 NO. 06\/2013\/UBTVQH13<br \/>\n[4] \ud68c\ub78c No. 32\/2013\/TT-NHNN 12\uc6d4 26\uc77c\uc5d0 \uacf5\ud3ec\ud55c \ubca0\ud2b8\ub0a8\uad6d\uac00 \uc740\ud589\uc758 \ubca0\ud2b8\ub0a8 \uc601\ud1a0\uc5d0\uc11c \uc678\uad6d\ud1b5\ud654\uc0ac\uc6a9\uaddc\uc81c \uaddc\uc815- \uc81c 4 \uc870<br \/>\n[5] \uacbd\uc81c\ubb38\uc81c \ucc98\ub9ac\uc808\ucc28\uc5d0 \uc788\uc5b4\uc11c, \uacbd\uc81c\uad00\ub828 \uacc4\uc57d\uc5d0\uc11c \uc81c\uae30\ub41c \uc9c0\ubd88 \ubd84\uc7c1\uc744 \ud3ec\ud568\ud55c 6\uac1c\uc6d4 \uacbd\uc81c\uc801 \ubd84\uc7c1\uc758 \uc18c\uc1a1\uac1c\uc2dc \ubc95\uc801\uc81c\ud55c- \uc81c 31\uc870 1\ud56d<br \/>\n[6] \ud68c\ub78c No. 169 C.2\uc808<br \/>\n[7] EIT \ubc95 &#8211;  \uc81c6\uc870<br \/>\n[8] VAT\ubc95 &#8211; \uc81c 5\uc870<br \/>\n[9] \ubc95\ub839 78\/1999 1999\ub144 8\uc6d4 20\uc77c \uc5d0 \uacf5\ud3ec- \uc81c1\uc870 3\ud56d<br \/>\n[10] VAT\ubc95 \u2013 \uc81c8\uc870 2\ud56d<br \/>\n[11] \uc81c13\uc870 CIT, \uc81c1\uc870 6\ubc88\uc9f8 \uc808\uc5d0\uc11c \uc218\uc815\ub41c \ubc95 No. 32\/2013\/QH13.<br \/>\n[12] \uc81c 14\uc870 CIT<br \/>\n[13] \uc81c 14\uc870 1\ubc88\uc9f8 \uc808, CIT, \uc81c1\uc870 8\ubc88\uc9f8\uc808\uc5d0\uc11c \uc218\uc815\ub41c \ubc95 No.32\/2013\/QH13   <\/p>\n<p>Oliver Massmann is General Director of Duane Morris Vietnam LLC. <\/p>\n<p>Interested in Vietnam? Visit: www.vietnamlaws.xyz<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u2160. \ud574\ub2f9\uad6d\uac00 \uad6d\ub0b4\uc11c\ube44\uc2a4 \uc218\ucde8\uc778 \ubc0f \uc9c0\uae09\uc778 \uace0\ub824\uc0ac\ud56d A. \ubca0\ud2b8\ub0a8\uae30\uc5c5\uc774 \uc678\uad6d\uae30\uc5c5\uc5d0 \ubc95\ub960\uc11c\ube44\uc2a4\uc81c\uacf5 \ub610\ub294 \uae08\uc561\uc9c0\ubd88\uc744 \ud560\ub54c \ud574\ub2f9\uad6d\uac00\ub294 \ubc95\uc801\uc81c\ud55c(\uc138\uae08 \uc678)\uc774 \uc788\uc2b5\ub2c8\uae4c? \ubca0\ud2b8\ub0a8 \ub3d9\uc740 \uc790\uc720\uad50\ud658\uc131 \ud1b5\ud654\uac00 \uc544\ub2c8\ubbc0\ub85c, \ubca0\ud2b8\ub0a8\uae30\uc5c5\uc774 \uc678\uad6d\uae30\uc5c5\uc5d0\uac8c \ubcf4\uc218 \uc9c0\ubd88\uc5d0 \uc788\uc5b4\uc11c \uc678\ud658\uad00\ub9ac \uaddc\uc815\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc0c1\ud488\uc218\ucd9c \ub610\ub294 \ub2e4\ub978 \ud574\uc678\uc218\uc785\uc73c\ub85c\ubd80\ud130 \uc678\ud654\ub97c \ubc84\ub294 \ubca0\ud2b8\ub0a8\uae30\uc5c5\ub4e4\uc740 \ubc18\ub4dc\uc2dc \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ud5c8\uac00\ub41c \ud574\uc678 \uc2e0\uc6a9\uae30\uad00\uc5d0 \uc740\ud589\uacc4\uc88c\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4[1]. \uc11c\ube44\uc2a4 \uc81c\uacf5\uc744 \uc704\ud55c \uc678\uad6d\uae30\uc5c5\uc5d0\uac8c \uc678\ud654\uc9c0\ubd88\uc740 \ubc18\ub4dc\uc2dc \ud5c8\uac00\ub41c \uc2e0\uc6a9\uae30\uad00\uc744 &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/blogs.duanemorris.com\/vietnam\/2015\/01\/28\/%eb%b2%a0%ed%8a%b8%eb%82%a8-%ea%b5%ad%ec%a0%9c%ea%b1%b0%eb%9e%98-%ea%b4%80%eb%a0%a8-%ec%84%b8%eb%ac%b4-%ec%84%9c%eb%b9%84%ec%8a%a4-by-oliver-massmann-and-choi-ji-ung\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;\ubca0\ud2b8\ub0a8 \u2013 \uad6d\uc81c\uac70\ub798 \uad00\ub828 \uc138\ubb34 \uc11c\ube44\uc2a4 By: Oliver Massmann and Choi Ji Ung&#8221;<\/span><\/a><\/p>\n","protected":false},"author":24,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"ppma_author":[1007],"class_list":["post-110","post","type-post","status-publish","format-standard","hentry","category-vietnam-general"],"authors":[{"term_id":1007,"user_id":24,"is_guest":0,"slug":"omassmann","display_name":"Dr. Oliver Massmann","avatar_url":"https:\/\/blogs.duanemorris.com\/vietnam\/wp-content\/uploads\/sites\/19\/2014\/08\/massmannoliver-125x150.jpg","0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/blogs.duanemorris.com\/vietnam\/wp-json\/wp\/v2\/posts\/110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blogs.duanemorris.com\/vietnam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blogs.duanemorris.com\/vietnam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blogs.duanemorris.com\/vietnam\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/blogs.duanemorris.com\/vietnam\/wp-json\/wp\/v2\/comments?post=110"}],"version-history":[{"count":0,"href":"https:\/\/blogs.duanemorris.com\/vietnam\/wp-json\/wp\/v2\/posts\/110\/revisions"}],"wp:attachment":[{"href":"https:\/\/blogs.duanemorris.com\/vietnam\/wp-json\/wp\/v2\/media?parent=110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blogs.duanemorris.com\/vietnam\/wp-json\/wp\/v2\/categories?post=110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blogs.duanemorris.com\/vietnam\/wp-json\/wp\/v2\/tags?post=110"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/blogs.duanemorris.com\/vietnam\/wp-json\/wp\/v2\/ppma_author?post=110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}