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MS Project 2016

MS Project 2016

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0% found this document useful (0 votes)
73 views36 pages

MS Project 2016

MS Project 2016

Uploaded by

Bee Psh
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
1


 
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2

 
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R # VS R #M%JJ%" ก


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R # 
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10

 
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11


 
ก J    
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12

 

 
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13


 
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14
& '# 


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15


 
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16

 

ก
   


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17


 

ก
 
1. + -+%"
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18

 

 
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19


 

ก$%ก &
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20

 

ก
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21


 
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22

 
&%(ก
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ก# 100,000
%
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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
23


 
ก กก #$Mก !N K (RMF)
1. %-  ก 5 ? (- 55 ? )  3+%-'' ' +
2. +  %-+#
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 กก%-! ""',ก%- W$= ก,ก%-
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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
24

 
ก กก #$  $ '' (LTF)

1. %-)) 5 ?    3+%-'' ' +


2. +  %-+#
+ก%-ก?
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+ ? 3+ ก# 500,000
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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
25


 
ก ก%  ก
" M!" 
P JJ Mก aก#
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1.1 #
%$"  & $ '!!-ก*ก.+8ก%"ก)%*ก.
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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
26

 

2. ก#$& 3กกก"\3 )%* % 4)กกก"\$ 


9 !ก"\
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!ก"\3 )%* % ก' *ก. ก%-'(กก"\
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27


 

ก ก
.
$%'
1. + #$# 3 )" กก#$
2. + #$& 3กCก!64)ก-* 
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28

 

  
"J$!Q " KJ J N % &g 2556( h.575)
 
"$#Q K  
"   '
ก# 150,000 % 150,000
ก 
ก 
150,001 - 300,000 % 150,000 5% 7,500
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750,001 - 1,000,000 % 250,000 20% 115,000
1,000,001 - 2,000,000 % 1,000,000 25% 365,000
2,000,001 - 4,000,000 % 2,000,000 30% 965,000
+3+ 4,000,001 %  ... 35% c
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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
29


 

  กก  %R


ก !J !ก
ก  %R (Tax Avoidance)
(Tax Planning)  ก KK j I กh 
 ก!#%6#)8C+, %& + !"." !"."
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30

 

#P
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!>d#+#+ก< &."
>0ก+ 
+ !"%"$ )+ !" "#'# 3 )

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31


 

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  %R N %  &g

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32

 
ก  %RกJก ! #$
#
$กก %-#
')#)%%" 4
(.40(4))
 ก %-+!>3 )+ ก+
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 ก %-&+! "
ก   % !' &%JJ
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33


 
 ก ^ !MกP"กJN
& P^&!&g
ก ^
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&P^ ก ^P
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#
 400,000 #
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." 13,500
ก ." ก 4 %"$ 7,500
#  KP ' 6,000

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#
Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
34

 
 ก ^
 !MกP"กJN
& P^&!&g
ก ^
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 900,000 #
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  840,000   840,000
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." 87,000
ก ." ก 4 %"$ 7,500
#  KP ' 79,500

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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
35


 
กJก ! #$   #$
%$ก
$45
ก3กก
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ก
   

ก%$ก
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กก     !  ก
 
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> 1
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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
36

 

กP
2 กJ &nR!
 "  &nR!

 &nR! x   
" J$ !
100 -  
" J $!

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#
Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
37


 
 "  &nR!
   " 
 &nR!ก
 J$!  &nR!
5 #.%   - !#+#- 20% 1/4
5 ก#$ก SMEs
h ก !-%6# 1,000,000 %*1 15% 3/17
h ก !-%6#ก# 1,000,00   20% 1/4
5 #.%%"
ก!!#ก %- (BOI)
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ก  + !"."#
#+#- 

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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
38

 
 ก ^ !MกP "  &nR!
& P^&!&g
ก ^ "  &nR!

" ก ^ "  &nR!
"
#
 600,000 #
 600,000
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  540,000   540,000
Jก  &nR! 48,000 Jก  &nR! 48,000
#
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 30,000 ก 
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#
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!-%6# 570,000
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#+3 )." ก 4 %"$ 16,800
#  KP ' 31,400 #  KP ' 21,200

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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
39


 
กJก ! #$   N
>0ก ก." 4 %"$ 15%
%"@ ก&"@
3 )"!#%6# ก !#?

กก     15% ก


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3 )"!#%6# ก !#?

8%199
ก$&A>@% > 1

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ก 

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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
40

 
กJก ! #$ ก #$ 
78 & ก." 4 %"$ 10%
>  3 )"!#%6# ก 
ก
1 1?& 4+!#?

ก3 3+ !>
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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
41


 

P Jก #$  #" N   J. !ก# %!'


!" !ก#  2535 ก 
"a & 'ก 
R 
" ก ^ #   !' 10 M!Mก

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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
42

 
 .
กก$/ก)
0 # $%.

 กก   ก   กก   ก 
#
 = 600,000 #
 = 600,000
ก& $ = 60,000 ก& $ = 60,000
= 540,000 = 540,000
ก
 = 30,000 #ก%- = 20,000
#
!-%6# = 510,000 ก
 = 30,000
+ )." = 29,000 #
!-%6# = 530,000
." = 32,000
." ก 4 %" $ = 2,000
+ )." = 30,000
(& "#$กก%- 20,000 %)

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#
Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
43


 
 .
กก$/ก)
0 # $.% 


กก   ก
 
กก   ก 

 = 230,000  = 230,000
ก = 60,000 ก = 60,000
= 170,000 = 170,000
ก = 30,000 กก  = 20,000
 ! = 140,000 ก = 30,000
 !#ก 150,000%&ก'  ! = 160,000
()* = 500
#+,-#*#.-กก()* / *+  (#*กก %'# 20,000 & )
2,000 & 0'ก#1#1'/ 1 #+##ก0'1กก 
2*()*+ก.-กก()* / *+ #%'#1'/*()*5* 500 &
2,000 &
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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
44

 
!" S
"

!"3 )3ก39
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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
45


 
1
.2-
3 !
17/2555&%$% 4 กก:
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! OQ bPr  $&
1.%& #"#
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ก$
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46

 
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48

 
ก M%JJ%" ก ( )
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52

 
ก ก 
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53


 
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54

 
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55


 
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56

 

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57


 
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58

 

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59


 

 
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60

 

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61


 

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62

 

% M!ก !


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63


 

" N ^'J$! /  $b#  K J$!

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64

 
 ก ก ' 
 $&   ก = 29,000 + 29,000 + 48,500 =106,500
 ก
ก %!' I
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 "M 600,000 J#PJbK 1,000,000
ก  K 60,000 ก  K 300,000
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ก !"  30,000 ก !"  60,000
 
"$#Q 510,000  
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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
65


 
 ก ^
 N  $b
#
 = 600,000
ก & $ = 60,000 = 540,000
%=" = 1,000,000
ก & $ = 300,000 = 700,000
ก 
 = 30,000
#
!-%6# = 1,210,000
."%"+ !" = 167,500
 $&  ก %!'  I   ก = 167,500 + 29,000
= 196,500
ก&[  $   ก = 106,500

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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
66

 
"#QกWJก

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67


 

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68

 
I"Iก " N J # M  $b J$!

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69


 

I P ก !"


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70

 

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Copyright 2014 Thailand Securities Institute (TSI), The Stock Exchange of Thailand. All rights reserved.
71

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