ѺӺѭ Ǩͺѭ ҧкѭ ¹ѷ: 2 طҤ


28 Ҥ 2563  03:55
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ᵡ˹µ駤кؤ

 õ駤кؤ/ҧǹѭ ѡþ鹰ҹش ѺáǢѭҡشշѹСԹ ֧ͧŴҹ ǧǧԹ٧

ҵ 1012 觻šоҳԪ ( .) “ ѹѭҨѴҧǹ ѭҫ觺ؤŵͧ仵ŧҡѹ зӡԨѹ ѵػʧ觻ѹѹо֧Ԩ÷ӹ ”

ҵ 1013 . 觻ͧҧǹ͡ ҧǹѭ ҧǹӡѴ ( ͧ¹͡зǧҳԪ)

Ѻ кؤ ( ѹӡԨâͧؤŵ 2 繵ͧѵػʧ繼š÷о֧ҡԨ÷з ѹѧ) ʶҹҾؤŵ . 㹺ѭѵԢͧɮҡ ˹շ˹ҷԹؤŸ ǡѺҧǹѭ ҧ

. . ѹͷԹժͶ͡Էѹ ѹҧҤþҳԪ캹Թ͢ 蹤ͧ͡Թ ͢¡⩹ŧ 12 ŧ 觡ѹͤͧ 6 ŧ Ѻ͹Թ觻١ҧ ؤժͶͤͧ Է 繼͹١ þҡԹԨ óչ繡ûСͺԨâͧҧǹѭ 訴¹ Ẻ ... 90 еͧз㹹ͧҧǹѭ ѺԹѡ 觡ԹѺ㹹ؤŸФҶ ôԵբͧҧǹ ( ˹ѧ͡þҡ÷ 0802/1287 ŧѹ 23 Ҥ 2539)

ýҡԹͺѭԹҡ “ . . ” ѡɳ кؤ ԵԺؤ óը֧ͧẺʴ¡ 㹹ͧкؤ (˹ѧ͡þҡ÷ 0802/7229 ŧѹ 18 ¹ 2534)

ʹբͧèѴ˹ Ẻкؤ ҧǹѭ ժѴਹ 2 С

(1) 繡ᵡ˹ ŴԹؤŸ ͧҡѵԹؤŸҢͧҹѵҡ˹ 10% - 37% Ǥ Թͧؤ٧ 觶١ѵҷ٧͹鹺ѹ

(2) ǹ觡 ѺҡҧǹѭͤкؤŷԵԺؤ աêԹ ǹ ͧ Թӫ͹ա (ҵ 42 (14) 觻ɮҡ)

ҧ 1 ‘ е ’ á ( ອ + ࡳǴ ѧʴҧԨ!) ҡԹǵͿͻҧ ҳ 200,000 ҷ ͹ ( ) 2.4 ҹҷͻ ͧԹؤŸҵҵ 40 (8) ѡʴҸó (ѡѺԹǹԹ 300,000 ҷ 60 ǹԹ 300,000 ҷ ѡա 40 ѹͧԹ 600,000 ҷ) Թյͻջҳ 371,000 ҷ

㹧ҹͧɨչ 2550 Ҫ () ‘ е + 紴 չѡ ’ ( ҷ駤ѧٴѹ) ѹ駤кؤ Ѻҹʴ 3 ׹ 1 ҹҷǹ ó蹹 ҡԹѺҹͧе Թ͹ 1 ҹҷ еͧ١ԹؤŸ ֧ 30% Թ 300,000 ҷ ¡Թ͡Ѻҹ㹹кؤ äӹdzԹؤŸҢͧ˹Ѻ˹ ¤ӹdzٵ

Թط = Թ֧Թ - - Ŵ͹

óը֧㹹кؤ§ 38,000 ҷ Ѵŧ = 300,000 - 38,000 ҷ Թ 262,000 ҷ !

ҧ 2 ‘ á ’ ͡˹ (˭) Ҿ¹÷ȹ ‘ ͧ ’ 觿ѧҧûѴբͧе ԴԴ͡Դ ҡлѴԹͧ蹡ѹ ͧͧͻ ҷ Ẻɳ ѡͧ ѡʴ оԹ

‘ á ’ ѹ仨Ѵ駤кؤѺҧ͡ѧ çе繢 ҡй ֧ѹ令Ҫ١ 3 Ǻ ͧǹ ‘ ͧ ’ кؤ ‘ á - ͧ ෹鹷 ’ ᵡҹͧŧҴա

óբͧ ‘ á ’ ժͧ оظþҡ ˵ŷá 3 ǺáԨѹԧ ֧ͧ ‘ ԵԡӾҧ ’ ǡѹѺóաö͹褹ѺöФѺͧúҧ!

Էҹͧ ͹ “ šͧ繨ԧ ء觷ءҧ´´ѧ蹺ʴš ͡ ”

7 ͡Ը Final tax

ѡþ鹰ҹҧ˹觢ͧҧἹԹؤŸ ͧͧԹ衮ԴͧԷ͡¡ӹdzҧҡҡԹ ѹ ( 1) ҹԹ͹ (ҵ 40 (1)) ͧ¡Ẻ ... 91 ҧҡҡ ( 2) ͡ԹҡҤҪҳҨѡ 觼͡Ըն١ѡ ( 3) Թѹ (ҵ 40 (4) ( )) ͡ԸôԵԹѹŵҵ 47 ( 4) ԹҡâѧѾѹô / ҡʹ ͷ觤ҡ Ҩ͡Ըն١ѡ §Թ 20% ͧԹ ( 5) ԹҡâѧѾ 5 Ѻѹҫ١ѡԹ ոáԨ੾ Ẻҷ͸Ժա˹

駹 ੾СóշԹѺԹշ١ѡ鹤׹ôԵշ١ѡ ҷͺҧǹ (... # 247 .. 2534) Ѻ¡ͧԹѧẺ ... 90 ѺԹ ( 6) Թ㹻 ѺԹǹ觡èҡͧعѴ駢鹵ҪѭѵѡѾеҴѡѾ .. 2535 ԹѡԹ ѵ 10% Ѻ¡ͧԹѧӹdz㹡Ẻ ... 90 ͹» (7) Żªҡ͹ѹѵ 鹡͵Թ͵ʴԷ˹ ( capital gain) 觺ѷҧǹԵԺؤ ͹ԵԺؤ繼͡ 觼Թ͡ѵ 15% ͧѺԹ蹡 (8) Թ觹¨ҧ˵͡ҡҹ ӹdz¨ҡҷӧҹµѡࡳ Ըա ͹䢷͸Ժա˹ Ҩ͡Ը ѡ ͧ㹡Ẻ͹» ͧʴ¡ṺѺẺʴ¡

ҧ 3 2544 кؤ ‘ ѭ - ’ ԴѭԹҡШ 12 ͹ ǧԹ 1 ҹҷ ѵҴ͡ 2.5% ( ١繺 !) ١ѡԹ 15% ͧʹ͡ 25,000 ҷ = 3,750 ҷ

鹻 2549 ҡкؤ ѧԹ óա˹ҷͧẺ ... 90 Թ֧ࡳ鹵ӷ衮¡˹ 30,000 ҷ (ҵ 56)

˵ Case ӷҨ happy ending ѧԭ þҡѺкؤҧ + óը֧ŧ¤ ҹӵҤ Ф ‘ ’ + ŧ ‘ ʹʺ ’ еͧ͡´ѧẺ㹹ͧҢѭ () !

ҧá óբͧ«ҡ͡Թҡ٧ õѴԹ͡ԸԨóըҡ͡Ẻ ... 90 Ҩ٧ / ӡ Թѡ 纤ѵ 15% ( ٵҧ)

ҧ͡ ͡Ѻ (ҷ) Թѡ 15% ըҡẺ ... 90 õѴԹ

1. 50,000 7,500 - ͡ ... 90 ԷԢͤ׹

2. 100,000 15,000 - ͹ 1

3. 500,000 75,000 34,000 ͡Ẻ ... 90 ׹ 41,000 ҷ

4. 1 ҹҷ 150,000 128,000 ͡Ẻ ... 90 ׹ 22,000 ҷ

5. 1.17 ҹҷ 175,500 173,000 ͡Ẻ ... 90 ׹ 2,500 ҷ

6. 5 ҹҷ 750,000 1,387,800 ͡Ըն١ѡ

 

͢ͺسŨҡ : سѡ ص






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