{"id":659,"date":"2023-12-13T21:19:10","date_gmt":"2023-12-13T21:19:10","guid":{"rendered":"https:\/\/avadawebsites.wpengine.com\/eco\/?p=659"},"modified":"2024-08-02T12:25:45","modified_gmt":"2024-08-02T12:25:45","slug":"tax-obligations-of-rec-and-cer-trading-in-vietnam","status":"publish","type":"post","link":"https:\/\/staging.otracorp.com\/ko\/tax-obligations-of-rec-and-cer-trading-in-vietnam\/","title":{"rendered":"\ubca0\ud2b8\ub0a8\uc5d0\uc11c\uc758 REC\uc640 CER \uac70\ub798\uc5d0 \ub300\ud55c \uc138\uae08 \uc758\ubb34"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-padding-right-small:0px;--awb-padding-bottom-small:0px;--awb-padding-left-small:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-space-between fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:16px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:16px;--awb-spacing-left-large:2.88%;--awb-width-medium:75%;--awb-order-medium:0;--awb-spacing-right-medium:2.56%;--awb-spacing-left-medium:2.56%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:0px;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-content-alignment:left;\"><p style=\"text-align: justify;\">REC\uc640 CER \uac70\ub798 \uad00\ub828 \uad00\ub828 \uc138\uae08\uc5d0 \ub300\ud574 \uba85\ud655\ud788 \uc54c\uace0 \uacc4\uc2ed\ub2c8\uae4c?  \uc774 \ubb38\uc11c\uc5d0\uc11c\ub294 REC\uc640 CER \uac70\ub798\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138(VAT) \ubc0f \ubc95\uc778\uc138(CIT)\uc5d0 \uad00\ub828\ud574\uc11c \ub9d0\uc500 \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-three\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:48;line-height:1.24;\">\ubd80\uac00\uac00\uce58\uc138 (VAT)<\/h3><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-content-alignment:left;\"><p style=\"text-align: justify;\">\ubc95\ub839 209\/2013\/ND-CP(\ubd80\uac00\uac00\uce58\uc138\uc5d0 \uad00\ud55c \uc5ec\ub7ec \ubc95\ub960 \uc870\ud56d\uc758 \uc138\ubd80\ud654 \ubc0f \uc774\ud589 \uc9c0\uce68\uc5d0 \uad00\ud55c \ubc95\ub839, \ubca0\ud2b8\ub0a8 \uc815\ubd80)\uc758 \uc81c2\uc870 3\ud56d \ubc0f \ud68c\ub78c 219\/2013\/TT-BTC(\ubd80\uac00\uac00\uce58\uc138\uc5d0 \uad00\ud55c \ubc95\ub960 \uc774\ud589 \uc9c0\uce68\uc5d0 \ub300\ud55c \ud68c\ub78c \ubc0f \ubca0\ud2b8\ub0a8 \uc7ac\ubb34\ubd80\uc758 \ubd80\uac00\uac00\uce58\uc138\uc5d0 \uad00\ud55c \ubc95\ub960\uc758 \uc77c\ubd80 \uc870\ud56d\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud558\ub294 2013\ub144 12\uc6d4 18\uc77c\uc790 \uc815\ubd80 \ubc95\ub839 209\/2013\/ND_CP)\uc758 \uc81c5\uc870 1\ud56d\uc758 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ub2e4\uc74c\uc758 \uacbd\uc6b0\uc5d0\ub294 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\uac00 \ud544\uc694\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"text-align: justify;\"><b>\ubc95\ub839 209\/2013\/ND-CP\uc758 \uc81c2\uc870 3\ud56d:<\/b><span style=\"color: var(--awb-text-color); font-family: var(--awb-text-font-family); font-size: var(--awb-font-size); font-style: var(--awb-text-font-style); font-weight: var(--awb-text-font-weight); letter-spacing: var(--awb-letter-spacing); text-transform: var(--awb-text-transform); background-color: var(--awb-bg-color-hover);\"><br \/><\/span><\/p>\n<p style=\"text-align: justify;\"><i>\u201c3. \uc870\uc9c1\uacfc \uac1c\uc778\uc758 \ubcf4\uc0c1, \uc0c1, \ubcf4\uc870\uae08, \ubc30\ucd9c\uad8c \uc774\uc804\uc744 \uc704\ud55c \ub3c8 \ubc0f \uae30\ud0c0 \uc7ac\uc815 \uc218\uc785\uacfc \uad00\ub828\ub41c \uae08\uc561\uc744 \ubc1b\ub294 \uacbd\uc6b0\"<\/i><\/p>\n<p style=\"text-align: justify;\"><b>\ud68c\ub78c 219\/2013\/TT-BTC \uc81c5\uc870 1\ud56d:<\/b><\/p>\n<p style=\"text-align: justify;\"><i>\u201c1. <span style=\"color: var(--awb-text-color); font-family: var(--awb-text-font-family); font-size: var(--awb-font-size); font-weight: var(--awb-text-font-weight); letter-spacing: var(--awb-letter-spacing); text-align: var(--awb-content-alignment); text-transform: var(--awb-text-transform); background-color: var(--awb-bg-color-hover);\">\uc870\uc9c1\uc774\ub098 \uac1c\uc778\uc774 \uae08\uc804\uc801 \ubcf4\uc0c1(\uad00\ud560 \uae30\uad00\uc5d0\uc11c \ud68c\uc218\ud55c \ud1a0\uc9c0 \ubc0f \ud1a0\uc9c0\uc5d0 \ub300\ud55c \uc7ac\uc0b0\uc5d0 \ub300\ud55c \ubcf4\uc0c1 \ud3ec\ud568), \ubcf4\ub108\uc2a4, \uc218\ub2f9, \ubc30\ucd9c\uad8c \uc591\ub3c4\uc5d0 \ub300\ud55c \uc9c0\ubd88\uae08 \ub610\ub294 \uae30\ud0c0 \uc218\uc775\uc744 \ubc1b\ub294\uacbd\uc6b0<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"color: var(--awb-text-color); font-family: var(--awb-text-font-family); font-size: var(--awb-font-size); font-weight: var(--awb-text-font-weight); letter-spacing: var(--awb-letter-spacing); text-align: var(--awb-content-alignment); text-transform: var(--awb-text-transform); background-color: var(--awb-bg-color-hover);\">\uae08\uc804\uc801 \ubcf4\uc0c1, \ubcf4\ub108\uc2a4, \uc218\ub2f9, \ubc30\ucd9c\uad8c \uc591\ub3c4\uc5d0 \ub300\ud55c \uc9c0\ubd88 \ub610\ub294 \uae30\ud0c0 \uc218\uc785\uc744 \ubc1b\ub294 \ubaa8\ub4e0 \ub0a9\uc138\uc790\ub294 \uadf8\ub7ec\ud55c \uc218\uc785\uc5d0 \ub300\ud55c \uc601\uc218\uc99d\uc744 \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \ub0a9\uc138\uc790\ub294 \uc9c0\ucd9c \ubaa9\uc801\uc5d0 \ub530\ub77c \uc9c0\ucd9c\uc5d0 \ub300\ud55c \uc601\uc218\uc99d\uc744 \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span>.\u201d<\/i><\/p>\n<p style=\"text-align: justify;\">CER \uac70\ub798\uc5d0 \uad00\ud558\uc5ec:<\/p>\n<ul>\n<li>\ubca0\ud2b8\ub0a8 \uc7ac\ubb34\ubd80 \uc138\ubb34\uad6d\uc5d0 \ub530\ub974\uba74, <i>\u201c\uc778\uc99d\ub41c \uc628\uc2e4 \uac00\uc2a4 \ubc30\ucd9c \uac10\uc18c\ub7c9(CER)\uc740 CDM \uc9d1\ud589\uc704\uc6d0\ud68c\uac00 CDM \ud504\ub85c\uc81d\ud2b8\uc5d0 \ubc1c\uae09\ud55c \uc778\uc99d\ub41c \ubc30\ucd9c \uac10\uc18c\ub7c9\uc785\ub2c8\ub2e4. 1 CER\uc740 1\ud1a4\uc758 CO2\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.\u201d.<\/i><\/li>\n<li>\uc704\uc758 \uc870\ud56d\uc5d0 \ub530\ub974\uba74, \u201c\ubc30\ucd9c\uad8c\u201d\uc5d0 \ub300\ud55c VAT \ub0a9\ubd80\uc5d0 \ub300\ud55c \uba74\uc81c\uac00 \uc788\uc9c0\ub9cc, CER\uc774 \ud3ec\ud568\ub418\ub294\uc9c0 \uc5ec\ubd80\ub098 \u201c\ubc30\ucd9c\uad8c\u201d\uc5d0 \ub300\ud55c \uc815\uc758\uc5d0 \ub300\ud55c \uba85\ud655\ud55c \uc5b8\uae09\uc740 \uc5c6\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c CER\uc774 \uba74\uc81c\ub41c\ub2e4\ub294 \uacb0\ub860\uc744 \ub0b4\ub9ac\uae30 \uc5b4\ub835\uace0, \uc774\ub294 \ub2e4\uc591\ud55c \uad00\ub828 \ubd80\ucc98\uc5d0\uc11c \uac80\uc99d \ubc0f \uacb0\ub860\uc744 \ub0b4\ub9ac\uace0 \uc788\ub294 \uc911\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: var(--awb-text-color); font-family: var(--awb-text-font-family); font-size: var(--awb-font-size); font-style: var(--awb-text-font-style); font-weight: var(--awb-text-font-weight); letter-spacing: var(--awb-letter-spacing); text-transform: var(--awb-text-transform); background-color: var(--awb-bg-color-hover);\">REC \uac70\ub798\uc5d0 \uad00\ud558\uc5ec:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: var(--awb-text-color); font-family: var(--awb-text-font-family); font-size: var(--awb-font-size); font-style: var(--awb-text-font-style); font-weight: var(--awb-text-font-weight); letter-spacing: var(--awb-letter-spacing); text-transform: var(--awb-text-transform); background-color: var(--awb-bg-color-hover);\">\ubca0\ud2b8\ub0a8 \ubc95\ub960\uc758 \uc870\ud56d\uacfc \uc870\ud56d\uc740 REC\uac00 \ubd80\uac00\uac00\uce58\uc138 \ub0a9\ubd80 \uba74\uc81c\ub97c \uc704\ud55c \ubc30\ucd9c\uad8c\uc73c\ub85c \uac04\uc8fc\ub418\ub294\uc9c0\uc5d0 \ub300\ud574 \uba85\ud655\ud558\uac8c \uacb0\ub860 \ub0b4\ub9ac\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uadf8\ub7fc\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uc7ac\ubb34\ubd80 \uc138\ubb34\uad6d, \uc0b0\uc5c5\ubb34\uc5ed\ubd80 \ub4f1 \ubca0\ud2b8\ub0a8 \ub2f9\uad6d\uc740 VAT \ub0a9\ubd80\uc640 \uad00\ub828\ub41c REC \uac70\ub798\uc758 \uc77c\ubd80 \ud2b9\uc815 \uc0ac\ub840\uc5d0 \ub300\ud55c \uc9c0\uce68 \ubb38\uc11c\ub97c \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.\n<p><\/span><\/p>\n<ul>\n<li>\n<div style=\"text-align: justify;\"><b>\uc138\ubb34\ucd1d\uad6d(\ubca0\ud2b8\ub0a8 \uc7ac\ubb34\ubd80):<\/b> REC\ub294 2020\ub144 \ud658\uacbd\ubcf4\ud638\ubc95 \uc81c3\uc870 35\ud56d\uc5d0 \uaddc\uc815\ub41c \ud0c4\uc18c \ubc30\ucd9c\uad8c \ub610\ub294 \uc628\uc2e4 \uac00\uc2a4 \ubc30\ucd9c \uac10\ucd95 \ubc30\ucd9c\uad8c\uc73c\ub85c \uc815\uc758\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\ud0c4\uc18c \ubc30\ucd9c\uad8c\uc740 1\ud1a4\uc758 \uc774\uc0b0\ud654\ud0c4\uc18c(CO2) \ub610\ub294 1\ud1a4\uc758 \uc774\uc0b0\ud654\ud0c4\uc18c(CO2) \uc0c1\ub2f9\ub7c9\uc744 \ubc30\ucd9c\ud560 \uc218 \uc788\ub294 \uad8c\ub9ac\ub97c \ub098\ud0c0\ub0b4\ub294 \uac70\ub798 \uac00\ub2a5\ud55c \uc99d\uc11c\ub97c \uc758\ubbf8\ud568). \ub610\ud55c \uc628\uc2e4 \uac00\uc2a4 \ubc30\ucd9c \uac10\ucd95 \ubc0f \uc624\uc874\uce35 \ubcf4\ud638\ub97c \uaddc\uc81c\ud558\ub294 2022\ub144 1\uc6d4 7\uc77c\uc790 \uc815\ubd80\ub839 06\/2022\/ND-CP\uc758 \ubc94\uc704\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/div>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-content-alignment:left;\"><blockquote>\n<p style=\"text-align: justify;\"><strong style=\"\">\u201c\uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \uc2dc\uc124\uc5d0 REC \uc774\uc804 \ud65c\ub3d9\uc774 \uc788\ub294 \uacbd\uc6b0 \uc7ac\ubb34\ubd80 \ud1b5\uc9c0\ubb38 219\/2013\/TT-BTC \uc81c11\uc870 \uaddc\uc815\uc5d0 \ub530\ub77c 10%\uc758 VAT \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.\u201d<\/strong><strong style=\"font-style: normal;\"> (\ubca0\ud2b8\ub0a8 \uc7ac\ubb34\ubd80 \uc138\ubb34\uad6d)<\/strong><\/p>\n<\/blockquote>\n<\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-content-alignment:left;\"><ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"text-align: justify;\"><b>\uc0b0\uc5c5\ubb34\uc5ed\ubd80: <\/b>\u201c\ud658\uacbd\ubcf4\ud638\ubc95 2020\uc758 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 REC\ub294 \uc628\uc2e4\uac00\uc2a4 \ubc30\ucd9c \uac10\ucd95 \ud06c\ub808\ub527\uc73c\ub85c \uc815\uc758\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud604\uc7ac \ubca0\ud2b8\ub0a8\uc5d0\ub294 REC \uac70\ub798 \ubc0f \uad50\ud658 \ud65c\ub3d9\uc744 \uad00\ub9ac\ud560 \uba54\ucee4\ub2c8\uc998\uc774\ub098 \uc815\ucc45\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774 \ubd84\uc57c\uc5d0\uc11c \uc5f0\uad6c\ub97c \uc218\ud589\ud558\uace0 \uad6d\uc81c\uc801 \uacbd\ud5d8\uc5d0 \ub300\ud574 \ub354 \ub9ce\uc774 \uc54c\uc544\uac00\ub294 \uac83\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.\u201d<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-content-alignment:left;\"><ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"text-align: justify;\"><strong><strong>\ucc9c\uc5f0\uc790\uc6d0\ud658\uacbd\ubd80:<\/strong><\/strong> <span style=\"color: var(--awb-text-color); font-family: var(--awb-text-font-family); font-size: var(--awb-font-size); font-style: var(--awb-text-font-style); font-weight: var(--awb-text-font-weight); letter-spacing: var(--awb-letter-spacing); text-align: var(--awb-content-alignment); text-transform: var(--awb-text-transform); background-color: var(--awb-bg-color-hover);\">2022\ub144 1\uc6d4 7\uc77c\uc790 \uc815\ubd80\ub839 06\/2022\/ND-CP\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span>1 \ud0c4\uc18c \ud06c\ub808\ub527\uc740 1\ud1a4\uc758 CO2\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4(\uc81c1\uc870 2\ud56d b\ud56d). \ub530\ub77c\uc11c REC\ub294 \ud0c4\uc18c \ud06c\ub808\ub527\uc774\ub098 \uc628\uc2e4 \uac00\uc2a4 \ubc30\ucd9c \ud560\ub2f9\ub7c9\uc774 \uc544\ub2c8\uba70 2022\ub144 1\uc6d4 7\uc77c\uc790 \uc815\ubd80\ub839 06\/2022\/ND-CP\uc758 \uaddc\uc815 \ubc94\uc704\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\ud2b9\ud788, REC \uac70\ub798 \uc2e4\ubb34\uc5d0\uc11c \uc7a0\uc7ac\uc801\uc778 \ubc95\uc801 \uc704\ud5d8\uacfc \uc6b4\uc601\uc0c1\uc758 \uc5b4\ub824\uc6c0\uc744 \ud68c\ud53c\ud558\uae30 \uc704\ud574 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc740 REC\ub97c \ub9e4\uc218\ud558\uac70\ub098 \ub9e4\ub3c4\ud560 \ub54c VAT\ub97c \uc9c0\ubd88\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column fusion-flex-align-self-flex-start\" style=\"--awb-padding-top:20px;--awb-bg-size:cover;--awb-border-color:var(--awb-color2);--awb-border-top:2px;--awb-border-style:solid;--awb-width-large:25%;--awb-margin-top-large:16px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:16px;--awb-spacing-left-large:7.68%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:7.68%;--awb-spacing-left-medium:7.68%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:48px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:48px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\"fusion-imageframe imageframe-dropshadow imageframe-1 hover-type-none\" style=\"-webkit-box-shadow: 30px 30px 34px hsla(var(--awb-color1-h),var(--awb-color1-s),calc(var(--awb-color1-l) - 100%),calc(var(--awb-color1-a) - 94%));box-shadow: 30px 30px 34px hsla(var(--awb-color1-h),var(--awb-color1-s),calc(var(--awb-color1-l) - 100%),calc(var(--awb-color1-a) - 94%));\"><img decoding=\"async\" width=\"1655\" height=\"746\" title=\"Screenshot 2024-06-18 084708\" src=\"https:\/\/staging.otracorp.com\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-18-084708.png\" data-orig-src=\"https:\/\/staging.otracorp.com\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-18-084708.png\" alt class=\"lazyload img-responsive wp-image-2328\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271655%27%20height%3D%27746%27%20viewBox%3D%270%200%201655%20746%27%3E%3Crect%20width%3D%271655%27%20height%3D%27746%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/staging.otracorp.com\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-18-084708-200x90.png 200w, https:\/\/staging.otracorp.com\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-18-084708-400x180.png 400w, https:\/\/staging.otracorp.com\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-18-084708-600x270.png 600w, https:\/\/staging.otracorp.com\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-18-084708-800x361.png 800w, https:\/\/staging.otracorp.com\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-18-084708-1200x541.png 1200w, https:\/\/staging.otracorp.com\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-18-084708.png 1655w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 1655px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:16px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:16px;--awb-spacing-left-large:2.88%;--awb-width-medium:75%;--awb-order-medium:0;--awb-spacing-right-medium:2.56%;--awb-spacing-left-medium:2.56%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:20px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:48;line-height:1.24;\">\ubc95\uc778 \uc18c\ub4dd\uc138 (CIT)<\/h3><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-content-alignment:left;\"><p style=\"text-align: justify;\">\ubca0\ud2b8\ub0a8 \uc7ac\ubb34\ubd80\uc758 \ubc95\uc778\uc18c\ub4dd\uc138\ubc95 \uaddc\uc815 2013\ub144 12\uc6d4 26\uc77c\uc790 \ubc95\ub839 218\/2013\/ND-CP\uacfc \uc2dc\ud589\ub839\uc778 \ubca0\ud2b8\ub0a8 \uc7ac\ubb34\ubd80\uc758 \ud68c\ub78c 78\/2014\/TT-BTC \uc870\ud56d\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc758 CER \uc778\uc99d\uc11c\uc758 \uccab \ubc88\uc9f8 \uc591\ub3c4\ub85c \uc778\ud55c \uc18c\ub4dd\uc740 \uc138\uae08\uc774 \uba74\uc81c\ub418\uace0, \uc774\ud6c4\uc758 \uc591\ub3c4\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c CIT\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788, \uc774 \uc870\ud56d\uc740 CDM\uc5d0 \ub530\ub978 CER \uc778\uc99d\uc11c\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4.  \"CER\uc740 UNFCCC\uc5d0 \ub530\ub77c \uad50\ud1a0 \uc758\uc815\uc11c\uc5d0 \ub530\ub978 CDM\uc5d0 \ud2b9\ubcc4\ud788 \uc801\uc6a9\ub418\ub294 \uc6a9\uc5b4\uc785\ub2c8\ub2e4.\" (\uc790\uc5f0\uc790\uc6d0\ud658\uacbd\ubd80)<\/p>\n<blockquote>\n<ul>\n<li style=\"text-align: justify;\">\u201c\ubc30\ucd9c \uac10\ucd95 \uc778\uc99d\uc11c\uac00 \ubd80\uc5ec\ub41c \uae30\uc5c5\uc758 \ubc30\ucd9c \uac10\ucd95 \uc778\uc99d\uc11c(CER)\ub97c \ucc98\uc74c \uc591\ub3c4\ud55c \uacbd\uc6b0\uc758 \uc18c\ub4dd. \uc774\ud6c4 \uc591\ub3c4\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c \ubc95\uc778 \uc18c\ub4dd\uc138\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uc138\uae08\uc774 \uba74\uc81c\ub418\ub294 \ubc30\ucd9c \uac10\ucd95 \uc778\uc99d\uc11c(CER) \uc591\ub3c4 \uc18c\ub4dd\uc740 \ubc30\ucd9c \uac10\ucd95 \uc778\uc99d\uc11c(CER)\ub97c \ud310\ub9e4\ud558\uac70\ub098 \uc591\ub3c4\ud560 \ub54c \uaddc\uc815\uc5d0 \ub530\ub77c \uad00\ub828 \ud658\uacbd \ub2f9\uad6d\uc5d0\uc11c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.\u201d<\/li>\n<\/ul>\n<\/blockquote>\n<\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-content-alignment:left;\"><p><b><u>\ucc38\uace0\uc790\ub8cc:<\/u><\/b><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/vbpl.vn\/TW\/Pages\/vbpq-toanvan.aspx?ItemID=32863&amp;Keyword=Ngh%E1%BB%8B%20%C4%91%E1%BB%8Bnh%20209\/2013\/N%C4%90-CP;\">Clause 3, Article 2 of Decree 209\/2013\/ND-CP<\/a> \uacfc <a style=\"color: #000000;\" href=\"https:\/\/vbpl.vn\/TW\/Pages\/vbpq-toanvan.aspx?ItemID=44778&amp;Keyword=Th%C3%B4ng%20t%C6%B0%20219\/2013\/TT-BTC\">Clause 1, Article 5 of Circular 219\/2013\/TT-BTC.<\/a><\/span><b><br \/>\n<\/b><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-78-2014-tt-btc-bo-tai-chinh-87640-d1.html\"><span style=\"color: #000000;\">Circular No. 78\/2014\/TT-BTC<\/span><\/a> dated June 18, 2014, of the Ministry of Finance.<b style=\"font-style: italic;\"><br \/>\n<\/b><\/p>\n<p style=\"text-align: justify;\">https:\/\/thuvienphapluat.vn\/van-ban\/EN\/Thue-Phi-Le-Phi\/Circular-No-219-2013-TT-BTC-guidance-Law-on-value-added-tax-and-Decree-No-209-2013-ND-CP\/224105\/tieng-anh.aspx<em><br \/>\n<\/em><\/p>\n<p style=\"text-align: justify;\">https:\/\/thuvienphapluat.vn\/phap-luat\/chung-chi-cers-la-gi-co-phai-dong-thue-thu-nhap-doanh-nghiep-tu-chuyen-nhuong-chung-chi-cers-hay-kh-398049-160206.html (Translation)<\/p>\n<p style=\"text-align: justify;\">https:\/\/luatvietnam.vn\/dau-tu\/quyet-dinh-130-2007-qd-ttg-chinh-phu-32458-d1.html (Translation)<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_4 1_4 fusion-flex-column fusion-flex-align-self-flex-start\" style=\"--awb-padding-top:20px;--awb-bg-size:cover;--awb-border-color:var(--awb-color2);--awb-border-top:2px;--awb-border-style:solid;--awb-width-large:25%;--awb-margin-top-large:16px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:16px;--awb-spacing-left-large:7.68%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:7.68%;--awb-spacing-left-medium:7.68%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Nam magna ex, accumsan id auctor sed, finibus a urna. Proin interdum feugiat viverra. Praesent sapien tortor, pulvinar rutrum purus at, tincidunt pretium dolor.<\/p>","protected":false},"author":1,"featured_media":2323,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[3],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/staging.otracorp.com\/ko\/wp-json\/wp\/v2\/posts\/659"}],"collection":[{"href":"https:\/\/staging.otracorp.com\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/staging.otracorp.com\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/staging.otracorp.com\/ko\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.otracorp.com\/ko\/wp-json\/wp\/v2\/comments?post=659"}],"version-history":[{"count":32,"href":"https:\/\/staging.otracorp.com\/ko\/wp-json\/wp\/v2\/posts\/659\/revisions"}],"predecessor-version":[{"id":2956,"href":"https:\/\/staging.otracorp.com\/ko\/wp-json\/wp\/v2\/posts\/659\/revisions\/2956"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/staging.otracorp.com\/ko\/wp-json\/wp\/v2\/media\/2323"}],"wp:attachment":[{"href":"https:\/\/staging.otracorp.com\/ko\/wp-json\/wp\/v2\/media?parent=659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/staging.otracorp.com\/ko\/wp-json\/wp\/v2\/categories?post=659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staging.otracorp.com\/ko\/wp-json\/wp\/v2\/tags?post=659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}