Transcription of 平成 3300 年年度税制制改改正正のの概要 …
1 3300 SSeeiiwwaa NNeewwsslleetttteerr 22001177 (( )) RSM Seiwa Newsletter Dec. 2017 Copyright (C) 2017 RSM Seiwa All right reserved. 1 12 14 30 Seiwa Newsletter (1) / 32 10 48 2,400 2,500 10 55 220 1,000 195 850 850 22 850 1 850 1,000 0~15 850 10% 1,000 2,400 15 2,400 2,450 31 2,450 2,500 47 2,500 63 10 195 5 (2)
2 8 1 3 30 10 4 34 1 60 5 70~90% (3) 32 4,000 1 1,000 31 1 7 2 (4) 1,000 35 36 (5) 5 30 4 1 3 Seiwa Newsletter Dec.
3 2017 Copyright (C) 2017 RSM Seiwa All right reserved. 2 : : (1) / 15~20% 25% 30 3 2 24 2% 3% 9 24 10% 10% 15% 10% 20% 20% IoT Internet of Things 30% 3% 5% 15 20%
4 5,000 33 3 31 IoT 1 (2) 10 70 245 3 5 10 30~39 M&A 3 2/3 80 100% 1 1 3 5 80% (3)
5 1 32 4 1 e-TAX
