Financial Page 89-108

Financial Page 89-108 - (Tax Planning 89...

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ª√–À¬—¥‡ß‘π„π°√–‡ªÜ“¥â«¬·ºπ¿“…’∑’Ë√Õ∫§Õ∫ (Tax Planning) 48-CP-004_089-108_G 10/11/05, 10:41 AM 89
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Financial Planning 90 À≈—ß †®“°√◊Ëπ‡√‘ß©≈Õߪï„À¡àºà“πæâπ‰ª‰¥â‰¡àπ“π °Á∂÷߇«≈“∑’ËμâÕß¡“π—Ëߧ‘¥§”π«≥ ‡√◊ËÕß¿“…’„Àâ∑—π°àÕπ ‘Èπ‡¥◊Õπ¡’π“§¡°—π  ”À√—∫æπ—°ß“π∫√‘…—∑ à«π„À≠àÕ“®®–¡’ΩÉ“¬∫ÿ§§≈ ™à«¬¥Ÿ·≈‡√◊ËÕßπ’È„Àâ ·μàÀ≈“¬§πæÕ„®∑’Ë®–«“ß·ºπ¿“…’¥â«¬μ—«‡Õß ‡æ◊ËÕ®—¥°“√‡°’ˬ«°—∫¿“√– ∑“ß¿“…’ ‡æ◊ËÕ≈¥¿“√–„π°“√®à“¬¿“…’μàÕ√—∞„ÀâπâÕ¬∑’Ë ÿ¥μ“¡∑’Ë°ÆÀ¡“¬°”Àπ¥ ·≈–‡ªìπ °“√À“∑“ߪ√–À¬—¥√“¬®à“¬ à«πÀπ÷ËßÕ¬à“ß™“≠©≈“¥ ‡√◊ËÕßÀ≈—°Ê†∑’ËμâÕßπ”¡“§‘¥„π°“√«“ß·ºπ¿“…’§◊Õ‡√◊ËÕß√“¬‰¥â¢Õߧÿ≥ ‚¥¬¡’À≈—°°“√ §”π«≥¿“…’ §◊Õ√«¡¬Õ¥√“¬‰¥â∑—ÈßÀ¡¥¢Õßμ—«‡Õß„πªïπ—Èπ ·≈–π”§à“„™â®à“¬μà“ßʆ¡“À—°ÕÕ° ®“°√“¬‰¥â ®“°π—Èππ”§à“≈¥À¬àÕπμà“ßÊ†μ“¡∑’Ë°ÆÀ¡“¬‡ªî¥‚Õ°“ „Àℙ⠑∑∏‘Ï¡“À—°ÕÕ° ‚¥¬ 欓¬“¡À“§à“≈¥À¬àÕπ¡“À—°„Àâ¡“°∑’Ë ÿ¥ ∑—Èߥհ‡∫’Ȭ §à“ºàÕπ∫â“π §à“‡∫’Ȭª√–°—π ‡ß‘πªíπº≈ ®“°°“√≈ß∑ÿπ À√◊Õ·¡â·μà‡ß‘π∫√‘®“§‡æ◊ËÕ∑”∫ÿ≠ ®“°π—Èπ®÷ß¡“∂÷ߢ—ÈπμÕπ¢Õß°“√§”π«≥¿“…’ ∑’˧ÿ≥®–μâÕß®à“¬ 48-CP-004_089-108_G 10/11/05, 10:41 AM 90
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91 √Ÿâ√Õ∫¥â“π. .·ºπ°“√‡ß‘π «‘∏’§”π«≥‡ß‘π‡æ◊ËÕ‡ ’¬¿“…’ ¢—Èπ∑’ˆ†1 π”√“¬‰¥â∑’ˉ¥â√—∫∑—ÈߪÀ—°§à“„™â®à“¬ ·¬°μ“¡ª√–‡¿∑¢Õß√“¬‰¥â ·≈–À—° §à“≈¥À¬àÕπμ“¡ ∂“π¿“æ·≈–μ“¡∑’ˉ¥â®à“¬‰ª®√‘ß ®“°π—Èπ𔉪À—°‡ß‘π∫√‘®“§ ¬Õ¥∑’ˉ¥â®–‡ªìπ ‡ß‘π‰¥â ÿ∑∏‘´÷Ëß®–„™â„π°“√§”π«≥°“√‡ ’¬¿“…’·∫∫¢—Èπ∫—π‰¥ ∂Ⓡߑπ‰¥â ÿ∑∏‘‰¡à‡°‘π 100,000 ∫“∑ ·√°®–‰¥â√—∫°“√¬°‡«âπ¿“…’ ¢—Èπ∑’ˆ†2 «‘∏’§”π«≥¬Õ¥‡ß‘π ÿ∑∏‘∑’ˉ¥â 𔉪§”π«≥¿“…’μ“¡Õ—μ√“¿“…’‡ß‘π‰¥â∫ÿ§§≈
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Financial Page 89-108 - (Tax Planning 89...

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