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  • Business Taxation (1-16).indd 1 31/7/2560 9:18:19 dummy 1

  • 22 21

    2560

    .. 2537

    52/103-104 60/5 10240

    02 374 9915 02 374 6495

    E-mail: contact@wphat.com Website: www.wphat.com

    (www.facebook.com/wphat.edu)

    ID: wphat.com

    320

    .

    .--: , 2560.

    464 .

    1. . 2. . I. .

    336.2

    ISBN 978-616-424-008-7

    admin@wphat.com

    Business Taxation (1-16).indd 2 1/8/2560 10:20:42 dummy 1

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    Business Taxation (1-16).indd 3 1/8/2560 8:50:27 dummy 3

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    Business Taxation (1-16).indd 8 29/7/2560 13:56:16 dummy 1

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    Business Taxation (1-16).indd 11 31/7/2560 16:50:32

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    Business Taxation (1-16).indd 12 29/7/2560 13:56:16 dummy 1

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    Business Taxation (1-16).indd 13 29/7/2560 13:56:17 dummy 1

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    Business Taxation (1-16).indd 14 29/7/2560 13:56:17 dummy 1

  • 1

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    Business Taxation (1-16).indd 15 31/7/2555 15:35:03

  • 16 1

    1.

    2.

    3.

    4.

    5.

    1.

    2.

    3.

    4.

    Business Taxation (1-16).indd 16 1/8/2555 10:49:55

  • 17

    (Adam Smith) ..

    1776

    1. (Principles of Absolute Equity)

    2. (Principles of Relative Equity)

    2

    2.1 (Benefit Principles)

    1

    Business Taxation (17-456).indd 17 31/7/2555 15:53:42 dummy3

  • 18 1

    2.2 (Principles of Capacity)

    Business Taxation (17-456).indd 18 31/7/2555 15:53:42 dummy3

  • 19

    1.

    2.

    Business Taxation (17-456).indd 19 31/7/2555 15:53:42 dummy3

  • 20 1

    (1)

    (2) (3) (4)

    (5) (6)

    Business Taxation (17-456).indd 20 31/7/2555 15:53:42 dummy3

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    2

    1.

    2.

    2

    3

    1.

    2.

    3.

    4.

    Business Taxation (17-456).indd 21 31/7/2555 15:53:42 dummy3

  • 22 1

    5.

    (income) (con

    sumption) (property) (licence)

    1.

    2.

    3.

    4.

    Business Taxation (17-456).indd 22 31/7/2555 15:53:42 dummy3

  • 23

    1.1

    3

    1.

    30

    30

    2.

    () ()

    1 - 150,000

    150,001 - 500,000 10

    500,001 - 1,000,000 20

    Business Taxation (17-456).indd 23 31/7/2555 15:53:43 dummy3

  • 24 1

    3.

    () ()

    1 - 50,000 20

    50,001 - 200,000 10

    200,001 - 500,000 5

    1.

    2.

    Business Taxation (17-456).indd 24 1/8/2555 10:55:57 dummy3

  • 25

    3.

    7

    2

    1

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  • 26 1

    ( 3 )

    1 2

    5

    1. 2

    1.1

    1.2

    2. 2

    2.1

    2.2

    57.0

    3. 2

    3.1

    30 5

    3.2

    (17-320).indd 26 2/8/2559 16:37:54 dummy 1

  • 27

    4. 2

    4.1

    4.2

    5. 2

    5.1

    5.2

    10

    1.

    2.

    3.

    Business Taxation (17-456).indd 27 31/7/2555 15:53:43 dummy3

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    2

    ()

    Business Taxation (17-456).indd 28 31/7/2555 15:53:43 dummy3

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    1.

    2.

    3.

    1.

    2.

    3.

    4.

    Business Taxation (17-456).indd 29 31/7/2555 15:53:44 dummy3

  • 30 1

    5.

    6.

    7.

    (GDP)

    1819

    2557

    43.357.0

    1.

    2.

    3.

    4.

    5.

    6.

    (17-320).indd 30 11/8/2559 16:36:02 dummy 2

  • 31

    7.

    8.

    9.

    1.

    2.

    (17-320).indd 31 22/5/2556 9:49:11 dummy3

  • 32 1

    3.

    4.

    1

    1.

    Business Taxation (17-456).indd 32 31/7/2555 15:53:44 dummy3

  • 33

    2.

    2

    3.

    Business Taxation (17-456).indd 33 31/7/2555 15:53:44 dummy3

  • 34 1

    1.2

    (public finance)

    Business Taxation (17-456).indd 34 31/7/2555 15:53:44 dummy3

  • 35

    (receipt)

    (revenue)

    2

    3

    (balance)

    (deficit)

    (surplus)

    3

    1.

    2

    1.1

    2560 95.2

    2,733,000.0

    (17-320).indd 35 10/7/2560 14:10:25 dummy 1

  • 36 1

    1.1

    2559 2560

    :

    (17-320).indd 36 10/7/2560 14:10:25 dummy 1

  • 37

    1.1 2560

    2,601,083.0 3 (

    ) 198,917.0

    1.2

    (1)

    (2)

    (3)

    .. 2540

    2540

    1,050,700 .. 2546 2556

    2560 2,733,000.0

    2.

    (International Monetary Fund, IMF)