??????????????(5.4??)?75%????????? - PowerPoint PPT Presentation

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??????????????(5.4??)?75%?????????

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93493.00 87302.00 84364.00 82834.00 82690.00 36568.00 26608.00 24343.00 17523.00 15750.00 . Title: 1 Author: sakai Last modified by: makoto.sakai – PowerPoint PPT presentation

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Title: ??????????????(5.4??)?75%?????????


1
???????4??3?????!
??????????????????????????????????????
??????????????(5.4??)?75??????????????
????????????????(???)??????????
???20?????? 54,043???
40,877??
13,166??
????? 30,683??
?????? 4,024??
????? 9,914??
?????? 9,142??
????? 280??
(??)???????
???????????????????????????
??????????????????????????????????????
????????????????????????????? ??????????????????1,
035????????????????? ?????????????????????????
????????????? ?????????????????????
????????????????(1?????)
?? 77,743?
(??)???????(??19?)
1
2
?????????????(Tax on Tax)????
1.?????????????????????????
(1)??????(????)
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(2)???????(??9?)
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???9????????????(??8?12?) ?????(????????)?????
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2.??????????????
?????????????PT????????(??18?6?)
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??????????????? ???????????????????????????????
????? ????????????????????????????????
???????????????????????????
??????????????????????????????(??)
Tax on Tax 3,600??
???? 10???
Tax on Tax 1,800??
?????? 36,137??
?????? 36,137??
20??????
???????????????????? ???????????????????
2
3
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???????????????????? (??)??????????? (SS??)
??20?1?????? ?????55?? 1SS???????
53?? 22,000? 47 (?????SS??)
2.????????(??)?????
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3
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