Re: ของขวัญกับการเสียภาษี
เพิ่มเติมในกรณีบริษัทนายจ้างเลี้ยงรับรองพนักงานลูกจ้างของตนเอง ในโอกาสวันเกิดครบรอบปีก่อตั้ง หรือเลี้ยงฉลองในเหตุการณ์ต่าง ๆ โดยหลักทั่วไปใน ทางภาษีอากรห้ามมิให้เลี้ยงรับรองลูกจ้างพนักงานของบริษัท เว้นแต่ลูกจ้างจะมีส่วนร่วมในการรับรอง รายจ่ายนี้จึงถือเป็นรายจ่ายต้องห้ามครับ
ประเด็นต่อมา ในกรณีที่บริษัทจัดงานเลี้ยงปีใหม่ให้พนักงาน ไม่ว่าจะจัดในบริษัทหรือบางครั้งไปจัดนอกสำนักงาน เช่น โรงแรม หรือสโมสร เป็นต้น โดยทั่วไปรายจ่ายดังกล่าว ไม่ถือเป็นรายจ่ายที่เกี่ยวข้องโดยตรงกับการประกอบกิจการหรือเป็นรายจ่ายเพื่อการหากำไร และ ไม่อาจนำภาษีซื้อมาใช้เป็น เครดิตหักออกจาก ภาษีขายในการคำนวณภาษีมูลค่าเพิ่มได้ แต่ ถ้าบริษัทได้กำหนดกิจกรรมดังกล่าวไว้เป็นสวัสดิการแก่พนักงานลูกจ้าง โดยต้อง จัดการให้เป็นประจำ ก็ให้ถือเป็นรายจ่ายในการคำนวณกำไรสุทธิได้ และให้นำภาษีซื้อมาใช้เป็นเครดิตหักออกจากภาษีขายในการ คำนวณภาษีมูล ค่าเพิ่มได้ เพราะเป็นรายจ่ายที่เกี่ยวเนื่องโดยตรงกับการประกอบกิจการ และทั้งสองกรณีไม่เป็นประโยชน์เพิ่มของพนักงาน
ที่มา : http://www.rd.go.th/publish/28871.0.html
buy composition argumentative essay
Jonatan Snyder from Sacramento was looking for buy composition argumentative essay
Bret Palmer found the answer to a search query buy composition argumentative essay
ESSAYERUDITE.COM
http://essayerudite.com/images/banner/500x500.jpg
buy composition argumentative essay
using college email on resume
correctional officer skills resume
essay writing in french
how to write technical documents
pharmaceutical business plan sample
write thesis abstract examples
type my culture research proposal
resume service fort worth tx
how to write death in kanji
sample research proposal template
t mobile resume example
sat examples for essay topics
quizzes on essay writing
how to write a tv series bible
top college essay ghostwriting service online
example of statistics coursework
research papers gdp
sample research proposal computer networking
essay on good behavior in class
persuasive anti abortion essays
professional home work writer site for mba
instructor military resume
custom speech ghostwriter website usa
islam and christianity essays
free ap persuasive essay
10th grade research paper topics
how to write a work instruction
aqa gcse original writing coursework
put military rank on resume
how to write a modeling resume
best essay ghostwriting for hire gb
me and my family essay for kids
burlesque essay
popular expository essay ghostwriting for hire for phd
write a mail to project manager
personal statement editor sites us
pay to do investments dissertation proposal
essay type r review
help me write biology book review
sample objective for preschool teacher resume
satanee grand mere resume
waldorf teacher resume
custom blog post ghostwriter service for university
do my java homework
sample of annotated bibliography
professional analysis essay ghostwriter services for school
how to write a reader response journal
best persuasive essay ghostwriting website au
popular report ghostwriter services usa
business plan for manufacturing plant
literary elements essay example
resume example transition back to work
professional article review ghostwriter for hire for masters
resume writing tips for college grads
thesis tax merger
top rhetorical analysis essay ghostwriting for hire us
top school essay editing website for college
automotive controller resume
homework and broccoli
teaching assistant level 3 coursework help
professional article review proofreading service online
leadership program application essay sample
cheap cover letter proofreading site for phd
best scholarship essay writers sites gb
essays on legalizing drugs
persuasive ghostwriting for hire
essay on women in leadership
popular dissertation chapter proofreading sites for masters
best presentation ghostwriter service for college
legal jobs in india resume
sap bobj resume
popular annotated bibliography writer services for school
professional dissertation chapter editing website for university
junior java web developer resume
esl analysis essay ghostwriting service
how to write a business address on an envelope
help writing ancient civilizations annotated bibliography
training and development dissertation
resume language retail
how long is an undergraduate thesis
apa format 6th edition citation generator
how to write obits
popular presentation ghostwriter for hire us
custom school essay on brexit
plate tectonics assignment
awards received resume
top speech writers websites for masters
thesis proposal writers
craft service resume
professional creative essay writing service online
william lyon phelps essays
where is the best place to post my resume
best curriculum vitae ghostwriting sites uk
harvard admission essay examples
do my popular expository essay on trump
custom business plan writer site au
essay on change of career
sample college admission essay 20
cover letter for craigslist job posting
cheap analysis essay editing site us
pro euthanasia thesis
custom dissertation chapter writer service us
waiter cover letter
nursing dissertation sample
professional resume writers in richmond hill ontario
popular problem solving editing websites usa
berkeley high school college essays
cover letter food and beverage manager
essay on children and t v advertising
blind cover letter samples
year 7 ict homework
bbrc cover letter
sample of computer skills for resume
custom movie review editor service for school
top creative essay writer website au
resume writing services walnut creek ca
Lucas Griffiths from Union City was looking for resume writing services walnut creek ca
Adonis Ford found the answer to a search query resume writing services walnut creek ca
ESSAYERUDITE.COM
http://essayerudite.com/images/banner/500x500.jpg
resume writing services walnut creek ca
essays that will get you into medical school ebook
cover letter magazine intern
do you quote an article title in an essay
how to write a thank you after a funeral
ohio state university thesis and dissertation
esl article review writers sites us
sample essay ielts writing task 2 general training
top research paper editor service for masters
university of pittsburgh career services resume
esl blog writers site for phd
esl school essay ghostwriter website
do my best resume
esl personal essay editing site for mba
custom admission paper writers service online
developing professional resume vita
sample resume for finance jobs
best book review ghostwriting website for school
help with argumentative essay on presidential elections
top essays writers websites usa
buy medicine course work
causes of the civil war dbq essay
creative powerpoint resume
homework help high school english
best ghostwriting sites usa
cheap analysis essay proofreading sites online
curriculum vitae editor site us
write my own wedding ceremony
resume objective experience education skills lotus notes
appendices for a business plan
how to write a thank you latter
popular cv writing site for masters
top best essay editing websites usa
essay on failure is the best passport to success
write an essay what i did to be healthy and happy in summer
use of semicolons in a resume
free international resume samples
compare and contrast essay block outline
literary analysis american pie
junior java programmer resume
malcolm x research essay
making use of discussion essay example
resume broad or specialized expertise
chuck tuthill resume
prevent bullying essay
the best college essays of all time
professional resume service nashville tn
broker assistant resume sample
pay to write theater studies blog post
type my top best essay on usa
top application letter writers for hire ca
cover letter for public safety job
african american education essay
essays written by children
childhood obesity thesis paper
how start an essay
40 model essays a portable anthology pdf
write professional college essay on shakespeare
professional phd dissertation proposal sample
top analysis essay ghostwriters services for college
road rage research paper outline
college tuition too high essay
strategy consulting cover letter example
school secretary essay
essays writer websites usa
free example resume cover letters
expository essay higher education
como hacer un buen opinion essay
write a conclusion for a lab report
film essays and a lecture by sergei eisenstein
resume sample for electrical design engineer
essay examples for scholarship applications
igcse essays
sap fico training resume
order chemistry movie review
essay on importance of education
cover letter for payroll assistant
snack bar attendant resume
order esl rhetorical analysis essay on trump
appreciation of nature essay
essay title italics or quotation marks
restorative justice essay
cheap school essay proofreading service for college
top scholarship essay writers site ca
cheap homework editing service for masters
emmanuel college essay question
unique cause and effect essay ideas
term paper ghostwriters site au
esl descriptive essay writing services ca
counter arguments essay
example of an executive classic format resume
custom problem solving proofreading for hire ca
cheap school essay ghostwriter service for mba
persuasive essays on world hunger
rutgers business school resume tips
how to manage class
car battery business plan
professional rhetorical analysis essay writers websites uk
best creative essay ghostwriting services for mba
freshman college application essay examples
contrast essay model
language section on resume
correcting essays
units of study personal essay
most difficult math problem
black history essay ideas
dissertation candide zadig
editorial associate cover letter
thesis for a paper on abortion
proofreading essays online free
resume enfance sarraute
how to write a good introduction and thesis statement
the things they carried free essay
essay on importance of inclusive education in our society
sample essay for job application
best blog writers service us
plantilla word 2010 thesis
popular dissertation writers services gb
professional masters essay writers website uk
physical therapy aide resume objective
essay writing on the happiest day of my life
assessment essay
write a string into a file in php
research paper on innovation
Kevon White from Edmond was looking for research paper on innovation
Dandre Bennett found the answer to a search query research paper on innovation
ESSAYERUDITE.COM
http://essayerudite.com/images/banner/500x500.jpg
research paper on innovation
english instructor resume examples
outline of term paper
popular article review proofreading websites for masters
professional personal statement ghostwriters websites for university
proofreader english
best expository essay ghostwriter service for phd
professional masters essay ghostwriters website for college
five people you meet in heaven book report
how do i write a letter of appeal
computer repair business plan uk
pay it forward essay topics
essays about health is wealth
help with best cheap essay on hacking
cheapest write my paper
organizing dissertation chapters
assignment papers online
y homework helpline online
ny times are research papers a waste of time
resume for previous small business owner
sample school administration resume
sample resume for unit clerk
colonial dames national essay contest
best thesis statement ghostwriters services for masters
technical college cover letter service
top reflective essay proofreading sites
pendum resume online
custom application letter proofreading for hire gb
into thin air essay questions
phd methodology
essay competitions for college students in india
resume helper
do my economics bibliography
clinic assistant cover letter
popular application letter ghostwriter website for school
teaching assistant job application cover letter
essay on adam smith father of economics
best article review writers services for mba
essays on decision making
research paper ghostwriters website online
the golden rule essay
custom presentation ghostwriter site
essay about music importance
finance proofreading services
business plan start
example of article review
deception in the tempest essays
best college essay proofreading sites au
traditional management theories essays
how to write an iambic poem
anuvrat essay
physical education thesis papers
recovering tips
academic writing course study skills in english pdf
sujets de dissertation sur le romantisme
custom annotated bibliography editor site au
free sample resume builder
lancia thesis club
top dissertation abstract editor sites gb
law school cover letter sample
help with poetry admission paper
best dissertation hypothesis writing site online
cover letter nyu morgan stanley
an essay on criticism full text
dissertation sample format
intro dissertation philo
green house worker resume
book report on hardy boys extreme danger
popular reflective essay writing service uk
california essay rubric 1-5
essay mnemonic
developing a thesis on conflict
mba admissions essay
master thesis proofreader
help with my world affairs dissertation abstract
how to write a response to poetry
critique journal article example
resume for radio jockey
cover letter multiple recipients
inspecter calls essay
graduate research paper
mla format for literary analysis essay
esl thesis writer service for phd
write music cv