{"id":6733,"date":"2019-06-16T00:20:37","date_gmt":"2019-06-15T15:20:37","guid":{"rendered":"https:\/\/asia-prop.com\/?p=6733"},"modified":"2024-10-10T12:53:01","modified_gmt":"2024-10-10T03:53:01","slug":"column-transfer-pricing-taxation-vietnam","status":"publish","type":"post","link":"https:\/\/asia-prop.com\/ko\/column\/column-transfer-pricing-taxation-vietnam\/","title":{"rendered":"\ubca0\ud2b8\ub0a8 \uc774\uc804 \uac00\uaca9\uc758 \uac1c\uc694\ub97c \uc124\uba85(\ub85c\uceec \ud30c\uc77c \ub9c8\uc2a4\ud130 \ud30c\uc77c\uc774\ub780?)"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_36_1 counter-hierarchy ez-toc-counter ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">\ubaa9\ucc28<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" style=\"display: none;\"><label for=\"item\" aria-label=\"Table of Content\"><span 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class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/asia-prop.com\/ko\/column\/column-transfer-pricing-taxation-vietnam\/#%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E6%A6%82%E8%A6%81%E3%82%92%E8%A7%A3%E8%AA%AC\" title=\"\ubca0\ud2b8\ub0a8 \uc774\uc804 \uac00\uaca9 \uac1c\uc694 \uc18c\uac1c\">\ubca0\ud2b8\ub0a8 \uc774\uc804 \uac00\uaca9 \uac1c\uc694 \uc18c\uac1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/asia-prop.com\/ko\/column\/column-transfer-pricing-taxation-vietnam\/#%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AB%E4%BF%82%E3%82%8B%E3%82%B3%E3%83%B3%E3%83%97%E3%83%A9%E3%82%A4%E3%82%A2%E3%83%B3%E3%82%B9\" title=\"\ubca0\ud2b8\ub0a8 \uc774\uc804 \uac00\uaca9\uacfc \uad00\ub828\ub41c \uaddc\uc815 \uc900\uc218\">\ubca0\ud2b8\ub0a8 \uc774\uc804 \uac00\uaca9\uacfc \uad00\ub828\ub41c \uaddc\uc815 \uc900\uc218<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/asia-prop.com\/ko\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC_%E7%B5%8C%E6%B8%88%E7%9A%84%E5%AE%9F%E8%B3%AA%E5%9F%BA%E6%BA%96%E3%81%A8%E3%81%AF\" title=\"\uc774\uc804 \uac00\uaca9 | \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uae30\uc900\uc774\ub780?\">\uc774\uc804 \uac00\uaca9 | \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uae30\uc900\uc774\ub780?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/asia-prop.com\/ko\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E8%A6%8F%E5%88%B6%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E7%BE%A9%E5%8B%99\" title=\"\uc774\uc804 \uac00\uaca9 \uaddc\uc81c\uc5d0 \uad00\ud55c \uc758\ubb34\">\uc774\uc804 \uac00\uaca9 \uaddc\uc81c\uc5d0 \uad00\ud55c \uc758\ubb34<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/asia-prop.com\/ko\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E5%90%8C%E6%99%82%E6%96%87%E6%9B%B8%E5%8C%96\" title=\"\uc774\uc804 \uac00\uaca9 \ub3d9\uc2dc \ubb38\uc11c\ud654\">\uc774\uc804 \uac00\uaca9 \ub3d9\uc2dc \ubb38\uc11c\ud654<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/asia-prop.com\/ko\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC_%E5%90%8C%E6%99%82%E6%96%87%E6%9B%B8%E5%8C%96%E3%81%AE%E5%85%8D%E9%99%A4%E8%A6%8F%E5%AE%9A\" title=\"\uc774\uc804 \uac00\uaca9 | \ub3d9\uc2dc \ubb38\uc11c\ud654 \uba74\uc81c \uaddc\uc815\">\uc774\uc804 \uac00\uaca9 | \ub3d9\uc2dc \ubb38\uc11c\ud654 \uba74\uc81c \uaddc\uc815<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/asia-prop.com\/ko\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E3%83%AA%E3%82%B9%E3%82%AF%E3%81%A8%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3\" title=\"\uc774\uc804 \uac00\uaca9\uc758 \uc704\ud5d8\uacfc \ud328\ub110\ud2f0\">\uc774\uc804 \uac00\uaca9\uc758 \uc704\ud5d8\uacfc \ud328\ub110\ud2f0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/asia-prop.com\/ko\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AB%E4%BF%82%E3%82%8B%E5%AE%9F%E6%96%BD%E3%81%99%E3%81%B9%E3%81%8D%E6%96%BD%E7%AD%96\" title=\"\uc774\uc804 \uac00\uaca9\uacfc \uad00\ub828\ud558\uc5ec \uc2e4\uc2dc\ud574\uc57c \ud560 \uc2dc\ucc45\">\uc774\uc804 \uac00\uaca9\uacfc \uad00\ub828\ud558\uc5ec \uc2e4\uc2dc\ud574\uc57c \ud560 \uc2dc\ucc45<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/asia-prop.com\/ko\/column\/column-transfer-pricing-taxation-vietnam\/#%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E7%8A%B6%E6%B3%81\" title=\"\ubca0\ud2b8\ub0a8 \uc774\uc804 \uac00\uaca9 \uc0c1\ud669\">\ubca0\ud2b8\ub0a8 \uc774\uc804 \uac00\uaca9 \uc0c1\ud669<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/asia-prop.com\/ko\/column\/column-transfer-pricing-taxation-vietnam\/#%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0_%E3%83%9B%E3%83%BC%E3%83%81%E3%83%9F%E3%83%B3_%E9%88%B4%E6%9C%A8%E4%B8%8D%E5%8B%95%E7%94%A3\" title=\"\ubca0\ud2b8\ub0a8 \ud638\uce58\ubbfc \uc2a4\uc988\ud0a4 \ubd80\ub3d9\uc0b0\">\ubca0\ud2b8\ub0a8 \ud638\uce58\ubbfc \uc2a4\uc988\ud0a4 \ubd80\ub3d9\uc0b0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E6%A6%82%E8%A6%81%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span><span style=\"font-size: 24pt;\">\ubca0\ud2b8\ub0a8 \uc774\uc804 \uac00\uaca9 \uac1c\uc694 \uc18c\uac1c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ub9ce\uc740 \uc678\uc790\uacc4 \uae30\uc5c5\ub4e4\uc740 \uacf5\uc7a5\uc744 \uc810\uc7ac\uc2dc\ucf1c \uacbd\uc601\uc744 \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34 \uad00\ub9ac \ud300\uc740 \ub0b4\ubd80 \uac70\ub798\uac00 \ub3c5\ub9bd \uae30\uc5c5 \uac04\uc758 \uc6d0\uce59 \ub610\ub294 \uacbd\uc81c\uc801 \uc2e4\uc9c8\uc8fc\uc758\ub97c \uae30\ubc18\uc73c\ub85c \ud558\ub294\uc9c0 \uc8fc\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>2017\ub144 4\uc6d4 \ubca0\ud2b8\ub0a8 \uc815\ubd80\ub294 \uc774\uc804 \uac00\uaca9\uc5d0 \uad00\ud55c \uc138\uc81c(\uc815\ub839 20)\ub97c \ubc1c\ud45c\ud558\uae30 \uc804\uc5d0\ub294 \ubca0\ud2b8\ub0a8\uc758 \uc774\uc804 \uac00\uaca9 \uaddc\uce59\uc740 \ub290\uc2a8\ud588\uc2b5\ub2c8\ub2e4. \ud22c\uc790\uc790\ub294 \uc774\uc804 \uac00\uaca9 \uc815\ucc45\uc744 \ub108\ubb34 \uc2e0\uacbd \uc4f0\uc9c0 \uc54a\uace0 \uc2dc\uc7a5\uc5d0 \uc9c4\ucd9c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud604\uc7ac \ubca0\ud2b8\ub0a8\uc5d0 \ud22c\uc790\ub97c \uace0\ub824\ud558\uace0 \uc788\ub294 \uae30\uc5c5 \ubc0f \uc774\ubbf8 \ubca0\ud2b8\ub0a8 \uad6d\ub0b4\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc804\uac1c\ud558\uace0 \uc788\ub294 \uae30\uc5c5\uc740 OECD \uac00\uc774\ub4dc\ub77c\uc778 \ubc0f BEPS\uc758 \ud589\ub3d9\uc5d0 \uadfc\uac70\ud55c \uc815\ub839 20\uc758 \uc5c4\uaca9\ud55c \uaddc\uc81c \uc694\uac74\uc744 \uc900\uc218\ud560 \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AB%E4%BF%82%E3%82%8B%E3%82%B3%E3%83%B3%E3%83%97%E3%83%A9%E3%82%A4%E3%82%A2%E3%83%B3%E3%82%B9\"><\/span>\ubca0\ud2b8\ub0a8 \uc774\uc804 \uac00\uaca9\uacfc \uad00\ub828\ub41c \uaddc\uc815 \uc900\uc218<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc774\uc804 \uac00\uaca9\uc758 \uaddc\uce59\uc740 \uc6d0\uce59, \uacf5\ud1b5\uc758 \ubc29\uce68\uc73c\ub85c \ud558\uace0 \uc788\uc5b4 \uc5b4\ub290 \ub098\ub77c\uc5d0 \uc788\uc5b4\uc11c\ub3c4 \ub300\ub7b5 \uac19\uc740 \ubc29\uce68\uc774 \ub429\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc758 \uaddc\uce59\uc5d0 \ub300\ud574\uc11c\ub3c4 \ub2e4\ub978 \ub098\ub77c\uc640 \ube44\uad50\ud558\uc5ec \uc57d\uac04\uc758 \ucc28\uc774\uac00 \uc788\uc9c0\ub9cc \uc911\uc694\ud55c \ud56d\ubaa9\uc740 \ube44\uc2b7\ud569\ub2c8\ub2e4.<\/p>\n<p>\uc815\ub839 20\ud638\uac00 \ubc1c\ud589\ub418\uae30 \uc804\uc5d0\ub294, \ubca0\ud2b8\ub0a8\uc758 \uc774\uc804 \uac00\uaca9\uc758 \uaddc\uc815\uc740, \ub3c5\ub9bd \uae30\uc5c5\uac04\uc758 \uc6d0\uce59\uc744 \uadf8 \uae30\ucd08\ub85c \ud558\uace0 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc815\ub839 20\uc758 \ucd5c\ub300 \uac1c\uc815\uc740<mark><strong>\uacbd\uc81c\uc801 \uc2e4\uc9c8 \uae30\uc900 \ub3c4\uc785<\/strong><\/mark>\uc785\ub2c8\ub2e4. \ud574\uc678 \ud22c\uc790\uc790\ub4e4\uc740 \uacf5\uae09\ub9dd\uc744 \uad6c\ucd95\ud560 \ub54c \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uae30\uc900\uc744 \uace0\ub824\ud574\uc57c \ud55c\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC_%E7%B5%8C%E6%B8%88%E7%9A%84%E5%AE%9F%E8%B3%AA%E5%9F%BA%E6%BA%96%E3%81%A8%E3%81%AF\"><\/span>\uc774\uc804 \uac00\uaca9 | \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uae30\uc900\uc774\ub780?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ubca0\ud2b8\ub0a8\uc5d0 \uc0dd\uc0b0 \uac70\uc810\uc744 \ub450\ub294 \uae00\ub85c\ubc8c \uae30\uc5c5\uc758 \ub300\ubd80\ubd84\uc740 \ubaa8\ud68c\uc0ac\ub97c \ubca0\ud2b8\ub0a8 \ud574\uc678\uc5d0 \uc124\uce58\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \ud604\uc9c0 \uc790\ud68c\uc0ac\ub294 \ub2e8\uc9c0 \ud558\uccad \uacf5\uc7a5\uc73c\ub85c \uae30\ub2a5\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ubaa8\ud68c\uc0ac\ub294 \ub9e4\uc6d4 \ubca0\ud2b8\ub0a8\uc758 \ud604\uc9c0 \uc790\ud68c\uc0ac\uc5d0 \uc778\ubcf4\uc774\uc2a4\ub97c \uc0dd\uc131\ud569\ub2c8\ub2e4.<\/p>\n<p>\ubca0\ud2b8\ub0a8 \ub2f9\uad6d\uc774 \uce5c\uc790\uac04 \uac70\ub798\uc5d0 \uad00\ud55c \ube44\uc6a9\uc744 \uc190\uae08\uc73c\ub85c \uc2b9\uc778\ud558\uae30 \uc704\ud574\uc11c\ub294, \uacbd\uc81c\uc801 \uc2e4\uc9c8\uc758 \uc6d0\uce59\uc5d0 \uc758\ud558\uba74, \uac70\ub798\uc758 \uc911\uc694\ud55c \ubaa9\uc801\uacfc \uacbd\uc81c\uc801 \ud6a8\uacfc\ub97c \uc99d\uba85\ud560 \uc218 \uc788\uc73c\uba74 \uc778\uc815\ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ubd80\ubaa8 \uc790\ud68c\uc0ac \uac04 \uac70\ub798\uc640 \uad00\ub828\ub41c \ubca0\ud2b8\ub0a8 \uc790\ud68c\uc0ac\uac00\ubc1b\uc740 \uae30\uc220 \uc9c0\uc6d0 \ub4f1\uc5d0 \ub300\ud574\uc11c\ub294 \uacfc\uc138 \uc18c\ub4dd\uc5d0\uc11c \uacf5\uc81c\ub418\uc9c0 \uc54a\ub294 \uacbd\uc6b0\ub3c4 \uc801\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ubca0\ud2b8\ub0a8 \uc790\ud68c\uc0ac\uac00 \uc790\uc2e0\uc774 \uc601\uc5c5\ud65c\ub3d9\uc744 \ud1b5\ud574 \ud68d\ub4dd\ud55c \uc218\uc775\uc5d0 \ub300\ud574 \ub3c5\ub9bd\uc801\uc778 \uc81c3\uc790\uac04 \uac70\ub798\uac00\uaca9\uc774\ub77c\uba74 \uc190\uae08\uc73c\ub85c \ucde8\uae09\ub420 \uac00\ub2a5\uc131\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E8%A6%8F%E5%88%B6%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E7%BE%A9%E5%8B%99\"><\/span>\uc774\uc804 \uac00\uaca9 \uaddc\uc81c\uc5d0 \uad00\ud55c \uc758\ubb34<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"http:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-6749 size-medium\" src=\"http:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-300x199.jpg\" alt=\"risk\" width=\"300\" height=\"199\" srcset=\"https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-300x199.jpg 300w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-768x511.jpg 768w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-1024x681.jpg 1024w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-150x100.jpg 150w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-488x326.jpg 488w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280.jpg 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><br \/>\uad00\ub828 \ub2f9\uc0ac\uc790\uc640\uc758 \uac70\ub798\ub97c \uccb4\uacb0\ud55c \ubca0\ud2b8\ub0a8\uc758 \ub0a9\uc138\uc790\ub294, \uc815\ub839 20\uc5d0 \uadfc\uac70\ud574 \uc758\ubb34\ub97c \uc9c0\uac8c \ub429\ub2c8\ub2e4. \uc774 \uc7a5\uc5d0\uc11c\ub294 \uc774\uc804 \uac00\uaca9\uc5d0 \ub300\ud55c \ub0a9\uc138\uc790\uac00 \ubd80\ub2f4\ud558\ub294 \uc758\ubb34\uc5d0 \ub300\ud574 \uc124\uba85\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc5f0\ub840 \ud655\uc815 \uc2e0\uace0\uc11c \uc81c\ucd9c<\/h3>\n<p>\uad00\ub828 \ub2f9\uc0ac\uc790\uc640\uc758 \uac70\ub798\uc5d0 \uc885\uc0ac\ud558\ub294 \ubca0\ud2b8\ub0a8 \uae30\uc5c5\uc740 \uadf8 \uad00\uacc4\uc640 \uac70\ub798\ub97c \uc5f0\uac04 \ud655\uc815 \uc2e0\uace0\uc11c\uc5d0 \uacf5\uac1c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\uc804 \uac00\uaca9 \uaddc\uc81c\uc758 \ub300\uc0c1\uc774 \ub418\ub294 \ub0a9\uc138\uc790\ub294, \uc815\ub839 20\uc5d0 \ucca8\ubd80\ub418\uc5b4 \uc788\ub294 \uc591\uc2dd 01\uc744 \uc81c\ucd9c\ud574, \uc774\uc804 \uac00\uaca9\uc5d0 \uad00\ud55c \uac70\ub798 \ub0b4\uc6a9\uc744 \uacf5\uac1c\ud560 \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04 \uac70\ub798\uac00 \ub3c5\ub9bd\uc801<strong>\uc81c3\uc790\uac04 \uac00\uaca9\uc73c\ub85c \uc785\uc99d<\/strong>\ud558\uae30 \uc704\ud574 \ub0a9\uc138\uc790\ub294 \uad00\ub828 \uc790\ub8cc\ub97c \uc81c\uacf5\ud574\uc57c\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc81c\ucd9c \ub9c8\uac10<\/h3>\n<p><strong>\ud68c\uacc4\uc5f0\ub3c4 \ub9d0\ubd80\ud130 90\uc77c \uc774\ub0b4<\/strong>\ud544\uc694\ud55c \uc815\ubcf4\uc640 \uc790\ub8cc\ub97c \uc218\uc9d1\ud558\uace0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2dc\uac04\uc758 \uc81c\uc57d\uc774 \uc5c4\uaca9\ud558\uae30 \ub54c\ubb38\uc5d0, \uce5c\uc790\uac04 \uac70\ub798\ub97c \uc2e4\uc2dc\ud560 \ub54c\ub294, \uc2e0\uc911\ud55c \uacc4\ud68d\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E5%90%8C%E6%99%82%E6%96%87%E6%9B%B8%E5%8C%96\"><\/span>\uc774\uc804 \uac00\uaca9 \ub3d9\uc2dc \ubb38\uc11c\ud654<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc774\uc804 \uac00\uaca9\uc758 \ub3d9\uc2dc \ubb38\uc11c\ud654\ub294 \ub0a9\uc138\uc790\uc640 \uad00\uacc4\uc790\uc640\uc758 \uad00\uacc4, \uc774\uc804 \uac00\uaca9\uc758 \uc815\ucc45, \uae30\uc5c5 \uadf8\ub8f9 \ub0b4\uc758 \ubaa8\ub4e0 \ud68c\uc6d0\/\uc0ac\uc5c5\uccb4 \uac04\uc758 \uc774\uc775 \ubc30\ubd84 \ub4f1\uc744 \ubb38\uc11c\ud654\ud558\ub294 \uac83\uc744 \ubaa9\uc801\uc73c\ub85c \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ubc95\ub839 20\uc5d0 \ub530\ub77c \ud2b9\uc815 \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \ub0a9\uc138\uc790\ub294 \ub85c\uceec \ud30c\uc77c, \ub9c8\uc2a4\ud130 \ud30c\uc77c \ubc0f \uad6d\uac00\ubcc4 \ubcf4\uace0\uc11c(CbCR)\ub97c \ud3ec\ud568\ud558\uc5ec \uc774\uc804 \uac00\uaca9\uc758 \ub3d9\uc2dc \ubb38\uc11c\ub97c \ub9cc\ub4e4\uc5b4\uc57c \ud569\ub2c8\ub2e4.<br \/><strong><br \/>\ub85c\uceec \ud30c\uc77c: \uac1c\ubcc4 \uad00\ub828\uc790 \uac04 \uac70\ub798\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc815\ubcf4<br \/>\ub9c8\uc2a4\ud130 \ud30c\uc77c : \ub2e4\uad6d\uc801 \uae30\uc5c5\uc758 \uc0ac\uc5c5 \uac1c\uc694<br \/>\uad6d\uac00\ubcc4 \ubcf4\uace0\uc11c: \uad6d\uac00\ubcc4\ub85c \ud569\uacc4\ud55c \uc18c\ub4dd \ubc30\ubd84, \ub0a9\uc138 \uc0c1\ud669, \uacbd\uc81c \ud65c\ub3d9\uc758 \uc18c\uc7ac, \uc8fc\uc694 \uc0ac\uc5c5 \ub0b4\uc6a9<\/strong><\/p>\n<p>\ub9c8\uc2a4\ud130 \ud30c\uc77c\uacfc CbCR\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ubcf8\uc0ac\uc5d0 \uc758\ud574 \ub9cc\ub4e4\uc5b4\uc9d1\ub2c8\ub2e4. \uc774 \ubaa8\ub4e0 \ubb38\uc11c\ub294 \uc815\ub839 20\uc5d0 \uaddc\uc815\ub41c \uc591\uc2dd 02, 03, 04\ub97c \uc774\uc6a9\ud558\uc5ec \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC_%E5%90%8C%E6%99%82%E6%96%87%E6%9B%B8%E5%8C%96%E3%81%AE%E5%85%8D%E9%99%A4%E8%A6%8F%E5%AE%9A\"><\/span>\uc774\uc804 \uac00\uaca9 | \ub3d9\uc2dc \ubb38\uc11c\ud654 \uba74\uc81c \uaddc\uc815<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc815\ucc45 20\uc5d0 \ub530\ub77c \ub2e4\uc74c \uc870\uac74 \uc911 \ud558\ub098\uac00 \ucda9\uc871\ub418\uba74 \uc774\uc804 \uac00\uaca9 \ubb38\uc7a5 \uc791\uc131\uc774 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/p>\n<p><strong>\u30fb\ucd1d\uc218\uc785\uc740 500\uc5b5 \ub3d9(250\ub9cc \ub2ec\ub7ec) \uc774\ud558<br \/>\u30fb\uad00\ub828\uac70\ub798\uc758 \ucd1d\uc218\uc785\uc740 300\uc5b5 \ub3d9(150\ub9cc \ub2ec\ub7ec) \uc774\ud558<br \/>\u30fb\uc774\uc804\uac00\uaca9 \uc0ac\uc804\ud655\uc778 APA(Advanced Pricing Agreement) \uc5f0\ub840\ubcf4\uace0\uc11c \uc81c\ucd9c<br \/>\u30fb\ubca0\ud2b8\ub0a8 \uc790\ud68c\uc0ac\ub294 \ub2e8\uc21c\ud55c \uae30\ub2a5\ub9cc\uc744 \uac00\uc9c0\uace0 \uc788\uc73c\uba70, \ub9e4\ucd9c\uc561\uc740 2,000\uc5b5 \ub3d9(1000\ub9cc \ub2ec\ub7ec) \uc774\ud558<br \/>\u30fbEBIT\ub97c \uae30\uc900\uc73c\ub85c 5%(\ubb3c\ub958), 10%(\uc81c\uc870), 15%(\uc704\ud0c1 \uc81c\uc870)<br \/>EBIT=\uc138\uc804 \ub2f9\uae30\uc21c\uc774\uc775+\uc9c0\uae09\uc774\uc790-\uc218\uc775\uc774\uc790<br \/>(earnings before interest and tax: \uc774\ube57, \uae08\ub9ac \uc601\ud5a5\uc744 \uc81c\uc678\ud55c \uc218\uc775 \uc9c0\ud45c)<\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E3%83%AA%E3%82%B9%E3%82%AF%E3%81%A8%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3\"><\/span>\uc774\uc804 \uac00\uaca9\uc758 \uc704\ud5d8\uacfc \ud328\ub110\ud2f0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uac70\ub798\uac00 \ub3c5\ub9bd\uae30\uc5c5\uac04 \uac70\ub798\uc758 \uc6d0\uce59\uc5d0 \ub530\ub77c \uac00\uaca9\uc774 \uc124\uc815\ub418\uc9c0 \uc54a\uc558\ub2e4\uace0 \uc138\ubb34\ub2f9\uad6d\uc774 \ud310\ub2e8\ud55c \uacbd\uc6b0, \uc138\ubb34\ub2f9\uad6d\uc740 \uac70\ub798\uc758 \uac00\uce58\ub97c \uc870\uc815\ud558\uace0 \uadf8\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \ubd80\uacfc\ud55c\ub2e4. \uac8c\ub2e4\uac00 \uc2e4\uc9c8\uc801\uc778 \uc6d0\uce59\uc5d0 \ub530\ub77c \ub2e4\ub978 \uacc4\uc5f4\uc0ac\ub4e4\uc5d0\uac8c \uc774\uc775\uc744 \uc81c\uacf5\ud558\ub294 \uac83\ub9cc\uc744 \ubaa9\uc801\uc73c\ub85c \ud558\ub294 \uac70\ub798\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uc740 \uacf5\uc81c \ub300\uc0c1\uc774 \ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n<p>\uc138\uc6d0 \uce68\uc2dd\uc73c\ub85c \ud310\ub2e8\ub418\uba74 \uae30\uc5c5\uc740 \ud615\uc0ac \ucc45\uc784\uc744 \uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<strong>\uc138\ubb34\ub2f9\uad6d\uc740 \uc900\uac70\ud558\uc9c0 \uc54a\uc740 \uae30\uc5c5, \ubd80\uc815\ud589\uc704\ub97c \ud55c \uae30\uc5c5\uc758 \uc0c1\uc138\ub97c \uc6f9\uc0ac\uc774\ud2b8\uc5d0\uc11c \uacf5\uac1c<\/strong>\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\uc77c\ubc18\uc801\uc73c\ub85c \uacf5\uac1c\ub428\uc73c\ub85c\uc368 \ub3c4\uc0b0\ud558\ub294 \uae30\uc5c5\ub3c4 \uc801\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AB%E4%BF%82%E3%82%8B%E5%AE%9F%E6%96%BD%E3%81%99%E3%81%B9%E3%81%8D%E6%96%BD%E7%AD%96\"><\/span>\uc774\uc804 \uac00\uaca9\uacfc \uad00\ub828\ud558\uc5ec \uc2e4\uc2dc\ud574\uc57c \ud560 \uc2dc\ucc45<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-large wp-image-6750\" src=\"http:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-1024x641.jpg\" alt=\"\uc561\uc158\" width=\"828\" height=\"518\" srcset=\"https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-1024x641.jpg 1024w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-300x188.jpg 300w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-768x481.jpg 768w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-150x94.jpg 150w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280.jpg 1280w\" sizes=\"(max-width: 828px) 100vw, 828px\" \/><br \/>\ucd5c\uadfc\uc5d0\ub294 \uc774\uc804 \uac00\uaca9\uc5d0 \ub300\ud55c \uad00\uc2ec\uc774 \uc804\uc138\uacc4\uc5d0\uc11c \ub192\uc544\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uac01 \uae30\uc5c5\uc740 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4\ub97c \uc900\uc218\ud558\uace0, \uc704\ud5d8 \uad00\ub9ac\ub97c \ucca0\uc800\ud788 \ud558\uace0, \ud544\uc694\ud55c \uc870\uce58\ub97c \ucde8\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc815\ubcf4 \uacf5\uac1c<\/h3>\n<p>\ubaa8\ub4e0 \uae30\uc5c5\uc740 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04\uc758 \uad00\uacc4 \ubc0f \uac70\ub798\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uaddc\uc815\ub41c \ud615\uc2dd\uc73c\ub85c \ud544\uc694\ud55c \uae30\uac04\uc5d0 \ub530\ub77c \uacf5\uac1c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc704\ud5d8 \ud3c9\uac00<\/h3>\n<p>\uacc4\uc5f4\uc0ac \uac04 \uac70\ub798\ub97c \ucca0\uc800\ud788 \ud558\uae30 \uc704\ud55c \ub9ac\uc2a4\ud06c \ud3c9\uac00\ub97c \uc2e4\uc2dc\ud558\uace0 \uafb8\uc900\ud55c \uc774\uc804 \uac00\uaca9 \uc804\ub7b5\uc744 \ub9cc\ub4e4\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>\ub3d9\uc2dc \ubb38\uc11c \uc791\uc131<\/h3>\n<p>\uc815\ub839 20\uc5d0 \ud574\ub2f9\ud558\ub294 \ub0a9\uc138\uc790\ub294 \ub3d9\uc2dc \ubb38\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\uc900\uc744 \ucda9\uc871\ud558\uc9c0 \uc54a\ub294 \uae30\uc5c5\uc5d0\uc11c\ub3c4 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04\uc758 \uac70\ub798\ub97c \uc815\ud655\ud558\uac8c \ubb38\uc11c\ud654\ud558\uace0 \uc138\ubb34\uc11c\ub85c\ubd80\ud130 \ubb38\uc758\ub098 \uac10\uc0ac \ud1b5\uc9c0\ub97c \ubc1b\uc740 \uacbd\uc6b0\uc5d0\ub294 \uac1d\uad00\uc801\u00b7\ub17c\ub9ac\uc801 \uadfc\uac70\uc5d0 \uadfc\uac70\ud55c \uc124\uba85\uc744 \ud560 \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc774\uc804 \uac00\uaca9 \uc0ac\uc804 \ud655\uc778 APA<\/h3>\n<p>\ub0a9\uc138\uc790\ub294 \uc9c0\uc5ed \uc138\ubb34 \ub2f9\uad6d\uacfc \uc774\uc804 \uac00\uaca9 \uc0ac\uc804 \ud655\uc778 \uc11c\uba74(APA)\uc744 \uccb4\uacb0\ud568\uc73c\ub85c\uc368 \uc774\uc804 \uac00\uaca9\uc758 \uc704\ud5d8\uc744 \uc801\uadf9\uc801\uc73c\ub85c \uad00\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E7%8A%B6%E6%B3%81\"><\/span>\ubca0\ud2b8\ub0a8 \uc774\uc804 \uac00\uaca9 \uc0c1\ud669<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uacbd\uc81c\ud611\ub825\uac1c\ubc1c\uae30\uad6c(OECD)\uc758 \u201c\uc138\uc6d0 \uce68\uc2dd\uacfc \uc774\uc775 \uc774\uc804\uc5d0 \uad00\ud55c \ud589\ub3d9\uacc4\ud68d(Action Plan on Base Erosion and Profit Shifting): BEPS \ud589\ub3d9\uacc4\ud68d\u201d\uc5d0 \uadfc\uac70\ud558\uc5ec \uc815\ub839 20 \ub3c4\uc785\uc744 \ud1b5\ud574 \uacc4\uc5f4\uc0ac \uac04 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04 \uac70\ub798\ub294 \uc810\uc810 \ub354 \uc5c4\uaca9\ud558\uac8c \ud1b5\uc81c\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ubca0\ud2b8\ub0a8\uc5d0\uc11c \ub300\uc0c1 \uae30\uc5c5\uc740 \uaddc\uc815 \uc900\uc218\ub97c \ud655\uc2e4\ud788 \uc900\uc218\ud558\uace0 \ud6a8\uacfc\uc801\uc73c\ub85c \uc704\ud5d8 \uc644\ud654 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\uc5c5\uc5d0 \uc774\uc804 \uac00\uaca9 \uc2e4\ubb34 \uc804\ubb38\uac00\uac00 \ud544\uc694\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0 \uc678\ubd80\uc5d0 \uc801\uc808\ud55c \uc870\uc5b8\uc744 \uad6c\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n<p>\ud638\uce58\ubbfc \ubd80\ub3d9\uc0b0\uc5d0\uc11c\ub294 \ud604\uc9c0 \uc815\ubcf4 \uc678\uc5d0\ub3c4<a href=\"https:\/\/asia-prop.com\/ko\/column\/set-up-a-company-in-vietnam\/\">\ubca0\ud2b8\ub0a8 \ud68c\uc0ac \uc124\ub9bd \ubc29\ubc95<\/a>\ubd80\ud130, \ub178\ubb34, \uc138\uae08\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc18c\uac1c\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0_%E3%83%9B%E3%83%BC%E3%83%81%E3%83%9F%E3%83%B3_%E9%88%B4%E6%9C%A8%E4%B8%8D%E5%8B%95%E7%94%A3\"><\/span>\ubca0\ud2b8\ub0a8 \ud638\uce58\ubbfc \uc2a4\uc988\ud0a4 \ubd80\ub3d9\uc0b0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc6b0\ub9ac\ub294 \ubca0\ud2b8\ub0a8\uc758 \ud638\uce58\ubbfc\uc744 \uc911\uc2ec\uc73c\ub85c,<br \/>\ub9e8\uc158, \uc624\ud53c\uc2a4, \ud22c\uc790 \ubd80\ub3d9\uc0b0\uc758 \uc784\ub300, \uad6c\uc785\uc758 \uc11c\ud3ec\ud2b8\ub97c \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc9c0\uae08\uae4c\uc9c0\ub294 \uc911\uad6d\uacc4, \ud64d\ucf69\uacc4, \ud55c\uad6d\uacc4, \uc2f1\uac00\ud3ec\ub974\uacc4, \uad6c\ubbf8\uacc4\uc758 \ud22c\uc790\uac00 \ubd84\ub4e4\uc774 \ub9ce\uc740 \ud604\uc0c1 \uc18d, \uc77c\ubcf8\uc778\uc758 \ud574\uc678 \ubd80\ub3d9\uc0b0 \uad6c\uc785\uc790\ub3c4 \uc11c\uc11c\ud788 \uc99d\uac00 \uacbd\ud5a5\uc744 \ub098\ud0c0\ub0b4\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc6b0\ub9ac\ub294 \ubca0\ud2b8\ub0a8\uc758 \uc8fc\uc694 \uac1c\ubc1c\uc790\uc640\uc758 \uac70\ub798\ub294 \ubb3c\ub860,<br \/>\uc138\uacc4 \ub300\ud615 \ubd80\ub3d9\uc0b0 \ud68c\uc0ac\uc640\uc758 \uc81c\ud734\ub97c \ud1b5\ud574 \uad6c\ub9e4\uc790\uc5d0\uac8c \ub370\uc774\ud130\ub97c \uac00\uc838,<br \/>\uc548\ub0b4\ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub2f9 \ud648\ud398\uc774\uc9c0\uc5d0\uc11c\ub294, \ubca0\ud2b8\ub0a8\uc744 \uc911\uc2ec\uc73c\ub85c,<br \/>\ucd5c\uc2e0 \ubd80\ub3d9\uc0b0\u00b7\uacbd\uc81c\u00b7\uc5ec\ud589\u00b7\uc774\ubca4\ud2b8\uacc4\uc758 \ub274\uc2a4 \uae30\uc0ac\ub97c \uc18c\uac1c\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\ub610, \ud544\uc790\uc758 \ud64d\ucf69\uc5d0\uc11c\uc758 \uc804\ub7b5 \ucee8\uc124\ud134\ud2b8\uc758 \uacbd\ud5d8\uc73c\ub85c\ubd80\ud130,<br \/>\uce7c\ub7fc \uae30\uc0ac\uc5d0\uc11c\ub294 \ubd80\ub3d9\uc0b0, \uacbd\uc601, \ud68c\uacc4, \uc138\ubb34, \ub178\ubb34\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc18c\uac1c\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\uadf8\ub807\ub2e4\uba74 \ub4e4\uc5ec\ub2e4\ubcf4\uc2ed\uc2dc\uc624.<\/p>\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div 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