{"id":1221,"date":"2020-05-12T20:07:29","date_gmt":"2020-05-12T11:07:29","guid":{"rendered":"https:\/\/english.if8x.com\/?p=1221"},"modified":"2020-05-12T20:10:03","modified_gmt":"2020-05-12T11:10:03","slug":"post-1221","status":"publish","type":"post","link":"https:\/\/english.if8x.com\/?p=1221","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0EPE\u4f01\u696d\u306e\u30bb\u30fc\u30eb\u30a2\u30f3\u30c9\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u3001\u30bb\u30fc\u30eb\u30a2\u30f3\u30c9\u5272\u8ce6\u30d0\u30c3\u30af\u53d6\u5f15"},"content":{"rendered":"<div class=\"b2705c806fd59a6ea7811616cd86726b\" data-index=\"1\" style=\"float: none; margin:10px 0 10px 0; text-align:center;\">\n<script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- if8x English link up -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-9170790507767546\"\r\n     data-ad-slot=\"7291271970\"\r\n     data-ad-format=\"link\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script>\n<\/div>\n<p>\u30d9\u30c8\u30ca\u30e0\u306e\u8f38\u51fa\u52a0\u5de5\u533a(EPZ)\u306b\u6240\u5728\u3059\u308b\u65e5\u7cfb\u306eEPE\uff08\u8f38\u51fa\u52a0\u5de5\u4f01\u696d\uff09\u304c\u3001\u5916\u8ca8\u5efa\u3066\u306e\u30bb\u30fc\u30eb\u30a2\u30f3\u30c9\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u304c\u3067\u304d\u308b\u304b\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001\u30bb\u30fc\u30eb\u30a2\u30f3\u30c9\u5272\u8ce6\u30d0\u30c3\u30af\u3067\u3042\u308c\u3070\u3001\u3067\u304d\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u306f\u53b3\u5bc6\u306b\u8a00\u3046\u3068\u30ea\u30fc\u30b9\u306e\u6240\u6709\u6a29\u554f\u984c\u304c\u3042\u308a\u3001\u3084\u3084\u3053\u3057\u3044\u306e\u3067\u5272\u8ce6\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001Hire Purchase\u3068Finance Lease\u306f\u540c\u3058\u3068\u3044\u3046\u610f\u898b\u3082\u3042\u3063\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>Although you change the title of the agreement from \u201cFinance Lease\u201d to \u201cHire Purchase Agreement\u201d, the authorities can still realize it is a finance leasing transaction because Vietnamese law provides \u201cfinancial lease means the medium-term and long-term credit activities through the lease of machinery, equipment and transport means and other movables on the basis of lease contracts between the lessors and the lessees. The lessors undertake to purchase machinery, equipment, transport means and other movables at the requests of the lessees and hold the ownership over the leased assets. The lessees use the leased assets and pay rents therefor during the whole leasing term as agreed upon by the two parties\u201d (Article 1.1, Decree 16\/2001\/ND-CP, on the organization and operation of financial leasing companies).<\/p>\n<p>\u4f46\u3057\u3001\u30bb\u30fc\u30eb\u30a2\u30f3\u30c9\u5272\u8ce6\u30d0\u30c3\u30af\u53d6\u5f15\u3059\u308b\u969b\u306eVAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u7a0e\u533a\uff08\u30d9\u30c8\u30ca\u30e0\u306e\u8f38\u51fa\u52a0\u5de5\u533a(EPZ)\uff09\u306e\u8cac\u4efb\u8005\u3084\u62c5\u5f53\u7a0e\u95a2\u306b\u78ba\u8a8d\u3057\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>Some of cross-border sales and purchase transactions can be allowed on paper only. However, this is quite up to the views of the Customs authorities. Further, since the actual purpose of the transaction between Japanese leasing company and the Vietnamese company is a financial leasing transaction (not a trading transaction), but in the form of sales and purchase contract; this is very seldom to the Customs authorities. Therefore, Japanese leasing company should get official opinions of the Customs authorities before proceeding the transaction.<\/p>\n<h3>EPZ\u5185\u3067\u306e\u30bb\u30fc\u30eb\u30a2\u30f3\u30c9\u5272\u8ce6\u30d0\u30c3\u30af<\/h3>\n<p>\u307e\u305a\u3001EPZ\u5185\u3068\u3044\u3046\u306e\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306b\u3042\u308b\u3051\u3069\u3001\u56fd\u5185\u3067\u306f\u306a\u3044\u4f8b\u5916\u5730\u57df\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u8f38\u51fa\u52a0\u5de5\u533a\u306f\u3044\u308f\u3086\u308b\u4fdd\u7a0e\u533a\u306e\u6271\u3044\u306b\u3042\u308b\u305f\u3081\u3001\u4f8b\u3048\u3070\u3001\u65e5\u7cfb\u306eEPE\u4f01\u696d\u304c\u3001\u65e5\u672c\u306e\u30ea\u30fc\u30b9\u4f1a\u793e\u3068\u30bb\u30fc\u30eb\u30a2\u30f3\u30c9\u5272\u8ce6\u30d0\u30c3\u30af\u53d6\u5f15\u3092\u884c\u3063\u3066\u3082\u3001\u56fd\u5916\u4f01\u696d\u3068\u56fd\u5916\u4f01\u696d\u306e\u53d6\u5f15\u3067\u3042\u308a\u3001\u30bb\u30fc\u30eb\u30a2\u30f3\u30c9\u5272\u8ce6\u30d0\u30c3\u30af\u53d6\u5f15\u306e\u300c\u30bb\u30fc\u30eb\u300d\u306e\u90e8\u5206\u306b\u5bfe\u3059\u308bVAT\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306eVAT\u304c\u639b\u304b\u304b\u3089\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>EPZ\u5185\u304cVAT\u4e0d\u8ab2\u7a0e\u3067\u3042\u308a\u3001\u52a0\u3048\u3066\u65e5\u672c\u306e\u30ea\u30fc\u30b9\u4f1a\u793e\u304b\u3089\u898b\u3066\u3082\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u6240\u5728\u3057\u3066\u3044\u308b\u7269\u4ef6\u306e\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u3092\u884c\u3046\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u53d6\u5f15\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u3044\u308f\u3086\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u639b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3067\u3059\u306e\u3067\u3001EPZ\u5185\u3067\u306e\u30bb\u30fc\u30eb\u30a2\u30f3\u30c9\u5272\u8ce6\u30d0\u30c3\u30af\u3092\u884c\u3063\u305f\u5834\u5408\u3067\u3082\u3001VAT\u304c\u8ab2\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u7269\u4ef6\u4ee3\u91d1100\u306b\u5bfe\u3057\u3066\u3001\u5143\u672c100\u306e\u30d0\u30c3\u30af\u53d6\u5f15\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5143\u672c\u304c\u7269\u4ef6\u4ee3\u91d1\u3068\u540c\u3058\u4fa1\u683c\u3067\u884c\u3048\u308b\u306a\u3089\u3070\u3001EPE\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u53d6\u5f15\u3060\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/english.blogmura.com\/english_business\/ranking\/in?p_cid=10785738\" target=\"_blank\" rel=\"noopener noreferrer\">\u5f79\u306b\u7acb\u3063\u305f\u3089\u3053\u3053\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u5fdc\u63f4\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002\u30d6\u30ed\u30b0\u6751 \u82f1\u8a9e\u3067\u4ed5\u4e8b<\/a><\/p>\n\n<div style=\"font-size: 0px; 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