ѺӺѭ Ǩͺѭ ҧкѭ ¹ѷ: 2 طҤ


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к´ ... ʴ ա駤...ͧѡ¡ѹẺҧ¡ѹ仹ҹ......繤觻շ áԨ ǹ ǹ ǹҧͧ¹ 3 ҡ еͧạѺ´ҹҹѡԨ ͡ѹաա鹻 () (ͧ) ѹ ġբͧ 觴 ѹա˹觹Ф

ǧҷҹ˹ѧ ͧǤ Ҥس ҹ礧͡ǤҺ駼ҹ˹ѧҹҺҧ ѺѺ˹ѧ͡Ф ˹ѧҷѧͤ͹绷ͧͧ¤ ǹ繺ҹͧͧ·ҹʡѹ « ٤ӷѡáͧҤ͡һ к´ ʴ ԧҡͧ˹ѧ ѹþҡ Ѻ͹ѹҤ 2552 繪ǧҷçѺҸóѰЪҸԻ»ЪҪҾ 觢ѹҫʹ ʺ˵آѴͧ龺ѹ㹪ǧ訹

;ٴ֧͡ ͹ѹ Ѻáشͧ (ҧ) ͢෾ ԡᾤ ҡ ¤硫شմ§§˹ɳҪش Դҷѹҡ¢ͧҧԧѧ о͹ѹҧ ҷ "" "" 㹺ҷ ԧ ͹ѹ繪ҧҾ
ҡ繪ҧҾ ͹ѹǻͧ ( ¡ Ǣ) ҡ繡 ͹ѹ ٭¤ѡ ӵҡ д ͡ʴ Ҩ֧͹ѹ㹺ҷ ҡᵡҧ 躷ҷ 繵Ǣͧͧ ҡ˹ѧͧ "к´ ǧкҧ" ѧҶ֧ Ф

"͹" ҧҾ˹ ͤ ҧҧʹԹҹҪҵ ʻ. §С͹ԹҧѺا෾ ʴѡҹͧ͢ ء͹ѴԹҧҧ Ҿ֧ѴѺ 7 ѹҹ

͹Ѻͺ ʻ. Ẻ㨹ѡͶҾŧԵ÷ҷӧҹ ˵ؼ (Եԧ͹ѹҡ١-¤) ѺǡѺ ʻ. ͧ͹ҡԺ⵷ҧ áԨͧҾԷȹ ͧ Եм餹ͧ ʻ. ҡشѹӡѴ ˹价ͧҡ૷ҧ͹ͧ ʻ. 繨شá

Թҧ֧ͧҡѹ轹˹ѡ ¤Ҿչ ֧仡ҧ˭ԧǷ׹ҡ¡͹˹ ж١ԹѺըҡҴ˵ؼŷҧѲ ͹ҡ˭ԧ鹫ͧҡѺҹ

ԧ˭ԧǤ鹤 "" 䡴Ƿͧ ѧԭؾྵͧ ˹ҷ (˹ѧͧѡǢͧѺؾ- Ҵ͹Ф ͧѧࡵ) ͹Ǣͧö ö˹ҷѴѺ͹ ֧ԴѺ١᷹ ;˹ҡѹ ¨Тͺسͧҹ蹤١Ңͧ͹ТѧࢻҤ繽 ͹ٴªѴ ҨͧѹҹѴͧպ

Ҿͧͧ ֧˹ҷ䡴ͧ ͹ ¨ǹӵ͹ 䡴¤ǧ (ҤԴҡ ҡ 鴴...֧) ͧ ֧ѹ ¹ ٴͧǹǢͧѹСѹҡ ʴзѺ ͡ѹҧ ͹᷹ͧͧ٧ ͨԹʺ¢ з觶֧ҷеͧԹҧѺ ¤ͧ ¨֧͹ŧҧѹͷѴѺẺ "ԹѴ ҵͧ" 㹢з͹˧ش˧ԴҵͧѧԹҶ֧ ԹǡԴ (ԸդԴͧ餹㹻ȾѲ) ׹鹷ͧͧ仢͹͹ѡҹǺҹǹ鹫ԴѺ ԴѺ "ᢡ" ͹ԺԹ繤ҵͺ᷹ ֧¹ҷҷӧҹ繡õͺ᷹ Թ…

ѹ觢͹Ѻա¹˹ͷѴҹѺѺ "Դ(Ҥ)
" ͡Ѻ鹽 ͹ҧἹФͺǷҧͷͧҡѹ Ѻͧ˵ءóѡöë觹 Ҩͧ ҵǢ餹Թʴҫ ҫ (ԸջЪͧͧͧ١ѵع׹ ҧҡᶺͧ͡ҧҹ) ҡ鹷ҧ蹵ͧ ѭҴ¡ "" ͧй§ѹ ͧǧ͹ Ǩ֧öͧҡѹ «պҹҹ蹤§ѹ ֧͹仡ԹǷҹ ѡѺͧйͧǵʺ ¡ѹҡաдѺ˹

͹һФͺǢͧ á㹪Ե ֡ͺ蹻зѺ ЭҵԾͧͧҨѴѭѹҧ˹ ء "ѡ" ˹ҡѹҡ͹ 稾Ըٴ¡ѺͧԻҶШзҾ¾͡Ѻ˭ԧǤ˹ ֧繤ѡҢͧ "͹" ͧ͢ҡҨշҨҡ˭ԧ Ҩѧ繷ѡͧ Ͷ֧ҡѺ ͹Թҹҹѧ˹ ˭ԧҧ׹Ҵ˹Һҹ Թ价ѡ¨֧ ˭ԧ͹ ѡҢͧ ѧٴ֧ͧ͢Ҵ¤֧֡ Ѻ繤§ͧԵҾҨؤ·ѹҺعçҤͺӡ׹Թ餹

͹Ѻ͡Ѻա駷ҹ㹹§ѹ ٴ¡ѹҹդ () ѡͧǧкҧ Ҫǹ͡Թ ¡Ѻǹ仧ҹ觧ҹͧ͹繻ླյẺѺͧ ͹ѺѺ·ҹ ҵ֧ (ʹ ҡ) ѺẺº¢ͧ 㹧ҹ觧ҹ ͹ ٴ֧ͧҡ ٴ֧ѡҡ͹Ѻҡ¹Թ(ҧ) 价 ѧ级Ӥ֡Դ Ҩԧ ҡͺѺҡ͡ʹ͹ (ҡ) ҧ ׹͹Ѻѡ¤ Ҩ֧Ѿҹ й ֧ͧѴ͡ѹҹա駡͹ԹҧѺҹáا෾

ҧѹ ͹֧ҹѴ Ѿͧ͹ѧ ˭ԧǢͧ. йٻ¤ѹ ͹͹·ҹè Ҩ֧ͷҹ "ǧкҧ" ͧͺ͡Ѻ׹Ѿ

繤¢ͧҡá͹ѧʹԹ ء 駵ǡѺا෾ ⺡öͧǧкҧ 龺ѹա ѺҷѴԹ ٴԴ Ѵ СءСѡ µͧ繽¢Ҫѧ˹ ͺ͡úҧͪͺҺ͡ ͹ѺШҡẺ Ͷ֧˹ҹ繡Ш ͧ繵ͧͤͧ¾ٴ֧ ¤ԧŴ պѺоҹ¨ҡ . ͢ҷǹ Ѻҡͧ׹ѹѹ駹 ա˹觻ѺҾѹ

СѺǴ ӧҹ ҧҧ¹ ˭ԧǢͧҨҡᴹ Դҧ͹͹֧çФѹʹ ˹觻ռҹ ͧʧ ˹¤˹˭ԧǤ˹ ҧԹ躹ͧǧкҧ зͧ˹شǡѹ....

ͧҡ仡ҹǤ ҡС......µź 繺 Ẻͧ͹ѹҨԧ Фз ͹ѹҷҧ ͡ҡҷʴشʹ ͹ѹѧ繼ӹ¡ҧ˹ѧͧ¤ ֡ ҡ礧ҡФ "ҡ" ͧͧ͹Ѻ͹ 㹤繨ԧ ͹ѹҹդس سʫ Ф ˹ѧͧèѺվ͵ͧͧ "͹" ѡҢͧ ˹ѡѡ觴ʡѹ Ҿ ͹价ͧ ʻ. Ẻա ŧСͺ зӤѭѡʴ 觵 ˹ѧҫҺẺ§ԧ

ҡѺӡѹ ͹ҵͧѺѡͧ ҹͧسͧ ¤? ҹ˭ Ẻ㹹§ѹФ Шԧ ͧ˭Դᴹͧҧ§ ҡ ˹ͧ ء Թ غҪҹ ѡաäҪᴹԹҾͧҳ ǹ֡ͧͧաäҪᴹѹٺҧ ͹蹢¹ "äҪᴹ" ¶֧ ٻẺäҷЪҪǺҹ 价㹨ѧѴվᴹԴ͡Ѻ͹ҹ СͺԨäҪᴹСš¹Թҧѹ ǹ˭Թҷ繵ͪԵШѹԹҾ鹺ҹ ըشͺҤʹ͹ ҴŹͧЪҪǾᴹ1

ҡ˹ѧͧ Ҩ鹶֧繵ҧ 仹

ѹҧä-

ѹҧ¡ѺҸóѰЪҸԻ»ЪҪ (ʻ.) վѲҡ÷ӤѭҡûЪѰ- ҧ繷ҧ ѹ 20 չҤ 2547 ǧӻѡ ШѧѴغҪҹի繡ûЪ 駻ѵʵ ͧö 㹻ѭҷ觤ҧҹҹҧç çҷҧ͡ѹ
ѡѹеͼŻªѹ˹§ҹǢͧͧӼšûЪѧһԺѵ ռŤ׺˹ѹ ҹ ੾дҹɰԨաԷԾɴҹšҡ㹡ùԹɵèҡ ʻ. 駻չºʹѺʹعùԹɵèҡ ʻ. 㹡ͺ¹ ACMECS ͪ¾ѲѡҾҧɰԨͧ͹ҹ Ѻ 2547 ԷԾɴҹ šҡ㹡ùԹɵèҡ ʻ. 駣ٻͧԷԾɷҧšҡҪԡ¹ (ASEAN Integration System of Preferences – AISP) ¡ҡâԹѡɳ One Way Free Trade ӹǹ 187 ¡ 300 ¡㹻 2548 - 2549 301 ¡ 㹻 2550 - 2552

2552 (..-..) ŤҡäҧȡѺ ʻ. ӹǹ 35,075 ҹҷ ջҳäҪᴹ 34,206 ҹҷ Ťҡ ͡ 26,283 ҹҷ ҡԹ͡ ʻ. Ӥѭ ҹ˹ ͧ ҹ¹좹Թ ͧѡá ٹ ǹػóö¹ ҧö¹ Եѳ Ҽ׹ ѳ ʺ Եѳʵԡ 繵 Ťҡù 7,923 ҹҷ ҡԹҹҨҡ ʻ. Ӥѭ ͧᴧ ٻ ⾴ ö¹ ǹػóö¹ 紸ѭת ӻ ͼٻ ҹԹ 繵 л繽Թšä 18,360 ҹҷ (駹 ҡ俿)2

ǡѺä ʻ.

շ¡纨ҡôԹáԨ йԹ ʻ. ͧ ʻ. Ţ 04/94 ŧѹ 18/07/1994 Сþҡ Ţ 04/95/ʾ ŧѹ 14/10/1995 ˹ԸաѵҡչþԵŤ (ҡõŢáԨ) 㹷ҧԺѵԨ¡纵鹷ҧ ա Թ 繼С͹ͧ ѵҡ¡յԹ

• šҡ (Duty) ʻ.Сѵբѹ 13 Ҿѹ 2539 ѺԹҢ ӹǹ 3,552 ¡ 繻Թػ繵͡äͧվԹҷ ͧШѹ ͧ俿 ѹԧ 6 ѵ 5, 10, 15, 20, 30, 40ҹ˹ 5 ѵ 50, 60, 80, 100 150 60 80

աú (Consumer Tax) ¡纨ҡ ¡Ѻ VAT ͧ« 4 ѵ 3%, 5%, 10% 15% ѺͧԹ ʻ. ͡ ѰѭѵԢͧиҹ Ţ 02/ʻ ŧѹ 10/05/1997 ¹ŧѵչ ѵþԵ੾ԹҿǴҹ˹ ͧ俿

աä (Business Tax) 纵ԴͧԹ ¨ЪзҹšҡǡѺšҡ 觤ӹdzҡҤ CIF (Cost, Insurance and Freight) ͧԹҵšҡѺԹҷѡɳТ ش 觨Ъ͹Ф ԴͧԹ 3, 5, 10, 15 20 ӴѺ Ѻ͢µͼԵͨѺä׹

͡ҡѧҵáСº ǢͧѺôԹáԨ йԹ ʻ. - þԵ (Excise Tax) êԹ չ (Special Tariff) ԷԾɷҧšҡ (ASEAN : Integration System of Preference (AISP)) 觤س ö֡ ҡäҵҧ зǧҳԪ http://www.dft.go.th

֧͹ͧҴǡѺ -ͧ͡¡ѹҧ

Ѻù

ùԹҪҳҨѡ¼㹺ѧѺͧŤ ѵ 7.0 ҵ 77/2 ҵ 80 觻ɮҡ аҹѺùԹҷء ŤҢͧԹҹ Ҥ ..Ϳ. ͧԹ ǡҡâ þԵ ҸɵҴ¡ ŧع ФҸ 觡ùԹҷѺ¡Ŵ͹ҡâҵҴ¡ŧع͵ ҡâҫѺ¡Ŵ͹ ѧŤҢͧҹյҵ 79/2(1) 觻ɮҡ

·令ѺԴ㹡 ŤԴҡùԴͪҡâ ҧѡСѹҡâ ѴռӻСѹҡâ óշ ͧҡâѺ¡ҡ ҤѺԴԴѹա͡㺢ԹҵҴšҡ ҵ 78/2(1) 觻ɮҡ 駹 㹡ŤѺԹҷ šҡ¡͡þҡ ˹ҷŤ㺢ԹҵẺ͸Ժաšҡá˹Ҿѡҹšҡ ҹšҡ ˹㹡Ҵšҡ ЪŤҾѡҹšҡþѺêҡâҵҴšҡõҵ 83/8 ҵ 83/10 觻ɮҡ

͡ҡ ҡ繡ùԹҷṡҤҴ¢ͧѺ¡ҡõҴ¾ԡѴšҡ (Ҥ 4 ͧѺ¡ҡ 觾Ҫ-˹ԡѴѵšҡ .. 2530) ռŷѺ¡ŤѺùԹҴѧǵҵ 81(2)() 觻ɮҡ

Ѻ͡

Թ͡͡ҪҳҨѡ 仵ҧ 繡͡ ҵ 77/1(14) 觻ɮҡ ¡˹Ťѵ 0 ҵ 80/1(1) 觻ɮҡ »ԺѵԵѡࡳþҡҧǷҧҾѡҹþҡ㹡õǨйӼСͺè¹3 ҹѺâԹ¡͡ ŤҢͧԹ͡Ҥ Ϳ.. ͧԹҺǡþԵФҸ 駹 ҡâ͡ 觤ѺԴ㹡Դͪҡâ͡ ҧѡСѹҡâ͡ ͨѴռӻСѹҡâ͡ 㹡óշͧҡâ͡Ѻ¡ҡâ͡ ó ҤѺԴԴѹա͡㺢ԹҢ͡Ҵšҡõҵ 78 (4)() 觻ɮҡ4






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