{"id":1669,"date":"2025-08-28T02:22:33","date_gmt":"2025-08-28T09:22:33","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1669"},"modified":"2026-03-10T00:18:32","modified_gmt":"2026-03-10T07:18:32","slug":"chi-phi-lai-vay-bi-khong-che","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/","title":{"rendered":"Interest expense is capped \u2013 Latest regulations 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf tr\u1edf th\u00e0nh \u0111i\u1ec3m nh\u1ea5n m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd. Theo quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u01a1 c\u1ea5u v\u1ed1n h\u1ee3p l\u00fd, qu\u1ea3n l\u00fd n\u1ee3 hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 nghi\u00eam c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Co_so_phap_ly_ve_chi_phi_lai_vay_bi_khong_che\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Quy_dinh_chi_phi_lai_vay_bi_khong_che\" >Quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Ty_le_khong_che_chi_phi_lai_vay_duoc_tru_30_EBITDA\" >T\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (30% EBITDA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Cac_truong_hop_ngoai_le_duoc_loai_tru_hoac_dieu_chinh\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Cac_yeu_to_anh_huong_den_chi_phi_lai_vay_bi_khong_che\" >C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Tong_loi_nhuan_truoc_lai_vay_thue_khau_hao_EBITDA\" >T\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao (EBITDA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Co_cau_von_vay_va_von_chu_so_huu\" >C\u01a1 c\u1ea5u v\u1ed1n vay v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Loai_hinh_giao_dich\" >Lo\u1ea1i h\u00ecnh giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Khoan_chi_phi_lai_vay_duoc_tru_va_khong_duoc_tru\" >Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Tac_dong_cua_chi_phi_lai_vay_bi_khong_che_den_doanh_nghiep\" >T\u00e1c \u0111\u1ed9ng c\u1ee7a chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf \u0111\u1ebfn doanh nghi\u1ec7p\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Anh_huong_den_loi_nhuan_chiu_thue\" >\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Tac_dong_den_chien_luoc_von_va_quan_ly_no\" >T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c v\u1ed1n v\u00e0 qu\u1ea3n l\u00fd n\u1ee3\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Anh_huong_toi_ke_hoach_tai_chinh_va_dau_tu\" >\u1ea2nh h\u01b0\u1edfng t\u1edbi k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Rui_ro_kiem_tra_thue\" >R\u1ee7i ro ki\u1ec3m tra thu\u1ebf\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Giai_phap_toi_uu_chi_phi_lai_vay_bi_khong_che\" >Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Cau_hoi_thuong_gap_ve_chi_phi_lai_vay_bi_khong_che\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Chi_phi_lai_vay_bi_khong_che_co_duoc_chuyen_sang_nam_sau_khong\" >Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Co_su_khac_biet_giua_doanh_nghiep_co_giao_dich_lien_ket_va_doanh_nghiep_khong_co_giao_dich_lien_ket\" >C\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che\/#Neu_cong_ty_me_bao_lanh_khoan_vay_thi_co_bi_anh_huong_khong_che_lai_vay_khong\" >N\u1ebfu c\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh kho\u1ea3n vay th\u00ec c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u1ed1ng ch\u1ebf l\u00e3i vay kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_chi_phi_lai_vay_bi_khong_che\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf, doanh nghi\u1ec7p c\u1ea7n tham chi\u1ebfu tr\u1ef1c ti\u1ebfp \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, v\u0103n b\u1ea3n ph\u00e1p l\u00fd quy \u0111\u1ecbnh chi ti\u1ebft nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh, gi\u1edbi h\u1ea1n t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb c\u0169ng nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 t\u1ed1i \u01b0u chi\u1ebfn l\u01b0\u1ee3c v\u1ed1n.<\/span><\/p>\n<figure id=\"attachment_1982\" aria-describedby=\"caption-attachment-1982\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1982\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chi-phi-lai-vay-bi-khong-che.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chi-phi-lai-vay-bi-khong-che.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chi-phi-lai-vay-bi-khong-che-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chi-phi-lai-vay-bi-khong-che-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chi-phi-lai-vay-bi-khong-che-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chi-phi-lai-vay-bi-khong-che-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1982\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_chi_phi_lai_vay_bi_khong_che\"><\/span><b>Quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c <\/span><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u201d<\/span><\/p>\n<p><b>Ngu\u1ed3n:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng EBITDA (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao v\u00e0 kh\u1ea5u tr\u1eeb) c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ty_le_khong_che_chi_phi_lai_vay_duoc_tru_30_EBITDA\"><\/span><b>T\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (30% EBITDA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf 30% EBITDA \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed l\u00e3i vay trong ph\u1ea1m vi 30% EBITDA c\u1ee7a m\u00ecnh. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 t\u1ef7 l\u1ec7 n\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_truong_hop_ngoai_le_duoc_loai_tru_hoac_dieu_chinh\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 <a href=\"https:\/\/giaodichlienket.man.net.vn\/tong-quan-giao-dich-lien-ket-2025\/\">giao d\u1ecbch li\u00ean k\u1ebft<\/a> v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cM\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay\u201d<\/span><\/p>\n<p><b>Ngu\u1ed3n:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/a><\/p><\/blockquote>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb\u201d<\/span><\/p>\n<p><b>Ngu\u1ed3n:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 16<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed l\u00e3i vay, gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_den_chi_phi_lai_vay_bi_khong_che\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u l\u00e3i vay th\u1ef1c t\u1ebf, m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng t\u1eeb c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p. Hi\u1ec3u r\u00f5 nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0y gi\u00fap doanh nghi\u1ec7p d\u1ef1 \u0111o\u00e1n m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_loi_nhuan_truoc_lai_vay_thue_khau_hao_EBITDA\"><\/span><b>T\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao (EBITDA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay th\u01b0\u1eddng \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Do \u0111\u00f3, EBITDA c\u00e0ng cao, doanh nghi\u1ec7p c\u00e0ng \u0111\u01b0\u1ee3c tr\u1eeb nhi\u1ec1u chi ph\u00ed l\u00e3i vay; ng\u01b0\u1ee3c l\u1ea1i, EBITDA th\u1ea5p s\u1ebd h\u1ea1n ch\u1ebf kh\u1ea3 n\u0103ng kh\u1ea5u tr\u1eeb l\u00e3i vay.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 EBITDA 10 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh 5 t\u1ef7 \u0111\u1ed3ng. Khi \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf 30%, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a l\u00e0 3 t\u1ef7 \u0111\u1ed3ng, ph\u1ea7n c\u00f2n l\u1ea1i 2 t\u1ef7 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_cau_von_vay_va_von_chu_so_huu\"><\/span><b>C\u01a1 c\u1ea5u v\u1ed1n vay v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf ch\u00ednh l\u00e0 c\u01a1 c\u1ea5u gi\u1eefa v\u1ed1n vay v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. S\u1ef1 l\u1ef1a ch\u1ecdn t\u1ef7 l\u1ec7 n\u1ee3 vay so v\u1edbi v\u1ed1n t\u1ef1 c\u00f3 kh\u00f4ng ch\u1ec9 quy\u1ebft \u0111\u1ecbnh quy m\u00f4 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf. Do \u0111\u00f3, vi\u1ec7c ph\u00e2n t\u00edch v\u00e0 t\u1ed1i \u01b0u c\u01a1 c\u1ea5u v\u1ed1n vay v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u1edf th\u00e0nh b\u01b0\u1edbc kh\u00f4ng th\u1ec3 thi\u1ebfu trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 n\u1ee3 vay so v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 c\u01a1 c\u1ea5u v\u1ed1n vay cao s\u1ebd c\u00f3 l\u00e3i vay l\u1edbn, nh\u01b0ng c\u1ea7n c\u00e2n nh\u1eafc v\u00ec chi ph\u00ed v\u01b0\u1ee3t qu\u00e1 30% EBITDA s\u1ebd b\u1ecb kh\u1ed1ng ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p ch\u1ee7 y\u1ebfu d\u00f9ng v\u1ed1n t\u1ef1 c\u00f3 s\u1ebd gi\u1ea3m r\u1ee7i ro chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf nh\u01b0ng c\u00f3 th\u1ec3 l\u00e0m t\u0103ng chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loai_hinh_giao_dich\"><\/span><b>Lo\u1ea1i h\u00ecnh giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, l\u00e3i vay ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay li\u00ean k\u1ebft s\u1ebd b\u1ecb ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd. C\u00e1c kho\u1ea3n vay t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ea7y \u0111\u1ee7, trong khi c\u00e1c kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f4ng ty con c\u00f3 th\u1ec3 b\u1ecb kh\u1ed1ng ch\u1ebf theo t\u1ef7 l\u1ec7 30% EBITDA.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_chi_phi_lai_vay_duoc_tru_va_khong_duoc_tru\"><\/span><b>Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi xem x\u00e9t quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa ph\u1ea7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. Vi\u1ec7c hi\u1ec3u \u0111\u00fang ranh gi\u1edbi n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf r\u1ee7i ro khi b\u1ecb c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra. C\u1ee5 th\u1ec3, chi ph\u00ed l\u00e3i vay c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m ch\u00ednh sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb: L\u00e3i vay th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3, ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb: Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf, chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1eeb giao d\u1ecbch kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh ho\u1eb7c thu\u1ed9c c\u00e1c kho\u1ea3n vay kh\u00f4ng h\u1ee3p ph\u00e1p theo ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 EBITDA, c\u01a1 c\u1ea5u v\u1ed1n vay, lo\u1ea1i h\u00ecnh giao d\u1ecbch, kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec1u \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn m\u1ee9c chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c y\u1ebfu t\u1ed1 n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed t\u00e0i ch\u00ednh, gi\u1ea3m r\u1ee7i ro thu\u1ebf, v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tac_dong_cua_chi_phi_lai_vay_bi_khong_che_den_doanh_nghiep\"><\/span><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf \u0111\u1ebfn doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0 quan tr\u1ecdng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, chi\u1ebfn l\u01b0\u1ee3c v\u1ed1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Hi\u1ec3u r\u00f5 c\u00e1c t\u00e1c \u0111\u1ed9ng n\u00e0y gi\u00fap l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed hi\u1ec7u qu\u1ea3<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_1983\" aria-describedby=\"caption-attachment-1983\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1983\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Chi-phi-lai-vay-bi-khong-che-tac-dong-den-doanh-nghiep.jpg\" alt=\"Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Chi-phi-lai-vay-bi-khong-che-tac-dong-den-doanh-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Chi-phi-lai-vay-bi-khong-che-tac-dong-den-doanh-nghiep-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Chi-phi-lai-vay-bi-khong-che-tac-dong-den-doanh-nghiep-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Chi-phi-lai-vay-bi-khong-che-tac-dong-den-doanh-nghiep-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Chi-phi-lai-vay-bi-khong-che-tac-dong-den-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1983\" class=\"wp-caption-text\">Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn doanh nghi\u1ec7p<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Anh_huong_den_loi_nhuan_chiu_thue\"><\/span><b>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. Do \u0111\u00f3, l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf t\u0103ng l\u00ean, k\u00e9o theo s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ph\u1ea3i n\u1ed9p c\u0169ng cao h\u01a1n.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5 minh h\u1ecda:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 chi ph\u00ed l\u00e3i vay 6 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb 4,5 t\u1ef7 \u0111\u1ed3ng theo t\u1ef7 l\u1ec7 30% EBITDA, ph\u1ea7n 1,5 t\u1ef7 \u0111\u1ed3ng c\u00f2n l\u1ea1i s\u1ebd l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/p>\n<blockquote><p><b>Ngu\u1ed3n:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/tu-van-phap-luat\/56933\/quy-dinh-khong-che-30-chi-phi-lai-vay-theo-nghi-dinh-132-2020?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Tac_dong_den_chien_luoc_von_va_quan_ly_no\"><\/span><b>T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c v\u1ed1n v\u00e0 qu\u1ea3n l\u00fd n\u1ee3<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Do chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf, doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc c\u01a1 c\u1ea5u v\u1ed1n vay sao cho t\u1ed1i \u01b0u gi\u1eefa v\u1ed1n vay v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. L\u00e3i vay ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay li\u00ean k\u1ebft ho\u1eb7c v\u01b0\u1ee3t t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, d\u1eabn \u0111\u1ebfn chi ph\u00ed v\u1ed1n cao h\u01a1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p l\u1edbn th\u01b0\u1eddng \u0111i\u1ec1u ch\u1ec9nh c\u01a1 c\u1ea5u n\u1ee3 \u0111\u1ec3 gi\u1ea3m ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf, nh\u1eb1m gi\u1ea3m chi ph\u00ed thu\u1ebf v\u00e0 t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Anh_huong_toi_ke_hoach_tai_chinh_va_dau_tu\"><\/span><b>\u1ea2nh h\u01b0\u1edfng t\u1edbi k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf gi\u1edbi h\u1ea1n m\u1ee9c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 th\u1ec3 l\u00e0m doanh nghi\u1ec7p th\u1eadn tr\u1ecdng h\u01a1n trong c\u00e1c quy\u1ebft \u0111\u1ecbnh vay v\u1ed1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng. Doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc gi\u1eefa nhu c\u1ea7u v\u1ed1n vay v\u00e0 kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c tr\u1eeb l\u00e3i vay, \u0111\u1ed3ng th\u1eddi l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n v\u00e0 l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_kiem_tra_thue\"><\/span><b>R\u1ee7i ro ki\u1ec3m tra thu\u1ebf<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n vay h\u1ee3p ph\u00e1p ho\u1eb7c v\u01b0\u1ee3t t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf, s\u1ebd c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 c\u00f2n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea1t vi ph\u1ea1m v\u1ec1 k\u00ea khai v\u00e0 ch\u1ee9ng minh chi ph\u00ed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf t\u00e1c \u0111\u1ed9ng s\u00e2u s\u1eafc \u0111\u1ebfn l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf, chi\u1ebfn l\u01b0\u1ee3c v\u1ed1n, r\u1ee7i ro thu\u1ebf v\u00e0 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch vay v\u1ed1n h\u1ee3p l\u00fd l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_toi_uu_chi_phi_lai_vay_bi_khong_che\"><\/span><b>Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t h\u1ea1n ch\u1ebf ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng gi\u1ea3i ph\u00e1p thi\u1ebft th\u1ef1c gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u1ee9ng ph\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u1ee9ng ph\u00f3 v\u1edbi chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd v\u1ed1n, t\u1ed1i \u01b0u EBITDA, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi \u0111i\u1ec3m vay v\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft. Doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 gi\u1ea3m ph\u1ea7n chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf.<\/span><\/p>\n<figure id=\"attachment_1984\" aria-describedby=\"caption-attachment-1984\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1984\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tong-hop-cac-giai-phap-cho-doanh-nghiep-lien-quan-den-chi-phi-lai-vay-bi-khong-che.jpg\" alt=\"T\u1ed5ng h\u1ee3p c\u00e1c gi\u1ea3i ph\u00e1p cho doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tong-hop-cac-giai-phap-cho-doanh-nghiep-lien-quan-den-chi-phi-lai-vay-bi-khong-che.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tong-hop-cac-giai-phap-cho-doanh-nghiep-lien-quan-den-chi-phi-lai-vay-bi-khong-che-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tong-hop-cac-giai-phap-cho-doanh-nghiep-lien-quan-den-chi-phi-lai-vay-bi-khong-che-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tong-hop-cac-giai-phap-cho-doanh-nghiep-lien-quan-den-chi-phi-lai-vay-bi-khong-che-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Tong-hop-cac-giai-phap-cho-doanh-nghiep-lien-quan-den-chi-phi-lai-vay-bi-khong-che-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1984\" class=\"wp-caption-text\">T\u1ed5ng h\u1ee3p c\u00e1c gi\u1ea3i ph\u00e1p cho doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c gi\u1ea3i ph\u00e1p cho doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>B\u1ea3ng:<\/strong> T\u1ed5ng h\u1ee3p c\u00e1c gi\u1ea3i ph\u00e1p li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf.<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Gi\u1ea3i ph\u00e1p\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi ti\u1ebft\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>L\u1eadp k\u1ebf ho\u1ea1ch vay v\u1ed1n h\u1ee3p l\u00fd<\/b><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh c\u01a1 c\u1ea5u v\u1ed1n vay v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: C\u00e2n nh\u1eafc gi\u1eefa vay t\u1eeb c\u00f4ng ty m\u1eb9, c\u00f4ng ty con v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp \u0111\u1ec3 gi\u1ea3m chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ecdn ngu\u1ed3n vay \u01b0u ti\u00ean: L\u00e3i vay t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp th\u01b0\u1eddng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ea7y \u0111\u1ee7, trong khi vay li\u00ean k\u1ebft c\u00f3 th\u1ec3 b\u1ecb kh\u1ed1ng ch\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Theo d\u00f5i v\u00e0 t\u1ed1i \u01b0u EBITDA<\/b><\/td>\n<td><span style=\"font-weight: 400;\">T\u0103ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao (EBITDA): Gi\u00fap t\u0103ng m\u1ee9c l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 30% EBITDA.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng: C\u1eaft gi\u1ea3m chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft, n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 EBITDA t\u0103ng, \u0111\u1ed3ng ngh\u0129a chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb nhi\u1ec1u h\u01a1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Qu\u1ea3n l\u00fd l\u00e3i vay v\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh th\u1eddi \u0111i\u1ec3m vay: L\u1eadp k\u1ebf ho\u1ea1ch vay ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 EBITDA cao.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1m s\u00e1t chi ph\u00ed l\u00e3i vay ph\u00e1t sinh: Theo d\u00f5i \u0111\u1ecbnh k\u1ef3, l\u1eadp k\u1ebf ho\u1ea1ch chuy\u1ec3n ti\u1ebfp ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c sang k\u1ef3 sau n\u1ebfu c\u1ea7n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Minh b\u1ea1ch c\u00e1c kho\u1ea3n vay li\u00ean k\u1ebft: H\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p ph\u00e1p gi\u00fap gi\u1ea3m r\u1ee7i ro b\u1ecb lo\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt: N\u1eafm v\u1eefng Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf, chi\u1ebfn l\u01b0\u1ee3c v\u1ed1n, qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 r\u1ee7i ro tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p. Qua c\u00e1c ph\u00e2n t\u00edch, v\u00ed d\u1ee5 minh h\u1ecda v\u00e0 b\u1ea3ng gi\u1ea3i ph\u00e1p, c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp k\u1ebf ho\u1ea1ch vay v\u1ed1n h\u1ee3p l\u00fd v\u00e0 l\u1ef1a ch\u1ecdn ngu\u1ed3n vay \u01b0u ti\u00ean gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u EBITDA v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng l\u00e0m t\u0103ng m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd l\u00e3i vay v\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, c\u00f9ng l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, gi\u00fap gi\u1ea3m r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi thanh tra thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 ti\u1ebfp theo (t\u1ed1i \u0111a 5 n\u0103m) n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd, gi\u00fap doanh nghi\u1ec7p linh ho\u1ea1t trong k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u1ec1 t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch vay v\u1ed1n hi\u1ec7u qu\u1ea3, h\u00e3y<\/span><span style=\"font-weight: 400;\"> li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\"> \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n h\u00e0ng \u0111\u1ea7u trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. MAN &#8211; Master Accountant Network cam k\u1ebft \u0111\u1ed3ng h\u00e0nh, mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p chuy\u00ean nghi\u1ec7p, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3, gi\u00fap doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7<\/b><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><b> MAN &#8211; Master Accountant Network<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chi_phi_lai_vay_bi_khong_che\"><\/span><span style=\"color: #000000;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_bi_khong_che_co_duoc_chuyen_sang_nam_sau_khong\"><\/span>Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf v\u01b0\u1ee3t m\u1ee9c 30% EBITDA trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng b\u1ecb lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n, m\u00e0 doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 chuy\u1ec3n sang kh\u1ea5u tr\u1eeb \u1edf c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo v\u1edbi \u0111i\u1ec1u ki\u1ec7n h\u1ee3p ph\u00e1p. C\u1ee5 th\u1ec3, kho\u1ea3n chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n ti\u1ebfp t\u1ed1i \u0111a trong 5 n\u0103m k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh, v\u1edbi y\u00eau c\u1ea7u ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u1ee9ng minh l\u00e0 chi ph\u00ed vay th\u1ef1c t\u1ebf, h\u1ee3p ph\u00e1p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_su_khac_biet_giua_doanh_nghiep_co_giao_dich_lien_ket_va_doanh_nghiep_khong_co_giao_dich_lien_ket\"><\/span>C\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, chi ph\u00ed l\u00e3i vay th\u01b0\u1eddng ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay th\u00f4ng th\u01b0\u1eddng v\u1edbi ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, kh\u00f4ng li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft. Do \u0111\u00f3, vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf ch\u1ec9 tu\u00e2n theo t\u1ef7 l\u1ec7 30% EBITDA chung. Trong khi \u0111\u00f3, v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00e1c kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng t\u1eadp \u0111o\u00e0n s\u1ebd b\u1ecb ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n. Nh\u1eefng kho\u1ea3n vay n\u00e0y d\u1ec5 b\u1ecb kh\u1ed1ng ch\u1ebf nghi\u00eam ng\u1eb7t tr\u1eeb khi doanh nghi\u1ec7p ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p l\u00fd v\u1ec1 l\u00e3i su\u1ea5t, m\u1ee5c \u0111\u00edch vay v\u00e0 c\u00f3 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, minh b\u1ea1ch theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_cong_ty_me_bao_lanh_khoan_vay_thi_co_bi_anh_huong_khong_che_lai_vay_khong\"><\/span>N\u1ebfu c\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh kho\u1ea3n vay th\u00ec c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u1ed1ng ch\u1ebf l\u00e3i vay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh kho\u1ea3n vay kh\u00f4ng l\u00e0m thay \u0111\u1ed5i nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u1eabn ch\u1ec9 gi\u1edbi h\u1ea1n t\u1ed1i \u0111a \u1edf m\u1ee9c 30% EBITDA, b\u1ea5t k\u1ec3 kho\u1ea3n vay c\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh b\u1edfi c\u00f4ng ty m\u1eb9 hay kh\u00f4ng. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh kho\u1ea3n vay h\u1ee3p ph\u00e1p, h\u1ee3p \u0111\u1ed3ng b\u1ea3o l\u00e3nh r\u00f5 r\u00e0ng v\u00e0 ch\u1ee9ng minh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n minh b\u1ea1ch s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf v\u01b0\u1ee3t m\u1ee9c 30% EBITDA trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng b\u1ecb lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n, m\u00e0 doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 chuy\u1ec3n sang kh\u1ea5u tr\u1eeb \u1edf c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo v\u1edbi \u0111i\u1ec1u ki\u1ec7n h\u1ee3p ph\u00e1p. C\u1ee5 th\u1ec3, kho\u1ea3n chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n ti\u1ebfp t\u1ed1i \u0111a trong 5 n\u0103m k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh, v\u1edbi y\u00eau c\u1ea7u ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u1ee9ng minh l\u00e0 chi ph\u00ed vay th\u1ef1c t\u1ebf, h\u1ee3p ph\u00e1p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, chi ph\u00ed l\u00e3i vay th\u01b0\u1eddng ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay th\u00f4ng th\u01b0\u1eddng v\u1edbi ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, kh\u00f4ng li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft. Do \u0111\u00f3, vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf ch\u1ec9 tu\u00e2n theo t\u1ef7 l\u1ec7 30% EBITDA chung. Trong khi \u0111\u00f3, v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00e1c kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng t\u1eadp \u0111o\u00e0n s\u1ebd b\u1ecb ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n. Nh\u1eefng kho\u1ea3n vay n\u00e0y d\u1ec5 b\u1ecb kh\u1ed1ng ch\u1ebf nghi\u00eam ng\u1eb7t tr\u1eeb khi doanh nghi\u1ec7p ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p l\u00fd v\u1ec1 l\u00e3i su\u1ea5t, m\u1ee5c \u0111\u00edch vay v\u00e0 c\u00f3 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, minh b\u1ea1ch theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu c\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh kho\u1ea3n vay th\u00ec c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u1ed1ng ch\u1ebf l\u00e3i vay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh kho\u1ea3n vay kh\u00f4ng l\u00e0m thay \u0111\u1ed5i nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u1eabn ch\u1ec9 gi\u1edbi h\u1ea1n t\u1ed1i \u0111a \u1edf m\u1ee9c 30% EBITDA, b\u1ea5t k\u1ec3 kho\u1ea3n vay c\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh b\u1edfi c\u00f4ng ty m\u1eb9 hay kh\u00f4ng. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh kho\u1ea3n vay h\u1ee3p ph\u00e1p, h\u1ee3p \u0111\u1ed3ng b\u1ea3o l\u00e3nh r\u00f5 r\u00e0ng v\u00e0 ch\u1ee9ng minh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n minh b\u1ea1ch s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<p style=\"text-align: right;\"><em><b>Ban bi\u00ean t\u1eadp: MAN &#8211; Master Accountant Network<\/b><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf tr\u1edf th\u00e0nh \u0111i\u1ec3m nh\u1ea5n m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":1980,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,7],"tags":[],"class_list":["post-1669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chi-phi-lai-vay","category-phan-tich-nganh"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=1669"}],"version-history":[{"count":12,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1669\/revisions"}],"predecessor-version":[{"id":1981,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1669\/revisions\/1981"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1980"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=1669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=1669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=1669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}