{"id":2488,"date":"2025-11-15T07:21:07","date_gmt":"2025-11-15T14:21:07","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2488"},"modified":"2026-01-25T02:04:22","modified_gmt":"2026-01-25T09:04:22","slug":"chi-phi-lai-vay-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/","title":{"rendered":"Avoiding tax risks with related-party interest expense in 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft \u0111ang l\u00e0 m\u1ed9t trong nh\u1eefng \u201c\u0111i\u1ec3m n\u00f3ng\u201d khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf TNDN h\u00e0ng ch\u1ee5c \u0111\u1ebfn h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng ch\u1ec9 sau m\u1ed9t \u0111\u1ee3t thanh tra.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn \u00e1p d\u1ee5ng l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng, h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, nh\u01b0ng v\u1eabn b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay ch\u1ec9 v\u00ec v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, th\u1eadm ch\u00ed trong tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m, to\u00e0n b\u1ed9 l\u00e3i vay b\u1ecb lo\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1eady chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec, t\u1ea1i sao l\u1ea1i b\u1ecb ki\u1ec3m so\u00e1t ch\u1eb7t, c\u00e1ch t\u00ednh 30% EBITDA chu\u1ea9n theo thu\u1ebf, v\u00e0 quan tr\u1ecdng nh\u1ea5t: l\u00e0m sao \u0111\u1ec3 t\u1ed1i \u01b0u h\u1ee3p ph\u00e1p, tr\u00e1nh \u201cb\u1eaby thu\u1ebf\u201d ngay t\u1eeb \u0111\u1ea7u?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1eafm ch\u1eafc quy t\u1eafc kh\u1ed1ng ch\u1ebf 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1nh sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u an to\u00e0n, h\u1ee3p ph\u00e1p v\u00e0 c\u00f3 th\u1ec3 tri\u1ec3n khai ngay<\/span><\/li>\n<\/ul>\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 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class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Khung_tu_duy_cua_co_quan_thue\" >Khung t\u01b0 duy c\u1ee7a c\u01a1 quan thu\u1ebf<\/a><\/li><\/ul><\/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-giao-dich-lien-ket\/#Co_hoi_va_Rui_ro_vay_von_trong_giao_dich_lien_ket\" >C\u01a1 h\u1ed9i v\u00e0 R\u1ee7i ro vay v\u1ed1n trong 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Quy_dinh_Phap_luat_hien_hanh_ve_Khong_che_chi_phi_lai_vay\" >Quy \u0111\u1ecbnh Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Nguon_goc_Phap_ly_va_Pham_vi_ap_dung\" >Ngu\u1ed3n g\u1ed1c Ph\u00e1p l\u00fd v\u00e0 Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Quy_tac_Khong_che_chi_phi_lai_vay_Nguong_30_EBITDA\" >Quy t\u1eafc Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay: Ng\u01b0\u1ee1ng 30% EBITDA\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Chi_tiet_EBITDA_theo_thue_TNDN\" >Chi ti\u1ebft EBITDA theo thu\u1ebf TNDN\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Cac_truong_hop_khong_ap_dung_Khong_che\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng Kh\u1ed1ng ch\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Dieu_gi_xay_ra_khi_doanh_nghiep_bi_loai_tru_chi_phi_lai_vay\" >\u0110i\u1ec1u g\u00ec x\u1ea3y ra khi doanh nghi\u1ec7p b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Canh_bao_quan_trong_ve_EBITDA_theo_thue\" >C\u1ea3nh b\u00e1o quan tr\u1ecdng v\u1ec1 EBITDA theo thu\u1ebf<\/a><\/li><\/ul><\/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-giao-dich-lien-ket\/#Huong_dan_chi_tiet_Tinh_toan_va_ung_dung\" >H\u01b0\u1edbng d\u1eabn chi ti\u1ebft: T\u00ednh to\u00e1n v\u00e0 \u1ee9ng d\u1ee5ng<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Cong_thuc_tinh_chi_phi_lai_vay_duoc_tru\" >C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Vi_du_minh_hoa_truong_hop_EBITDA_Duong\" >V\u00ed d\u1ee5 minh h\u1ecda tr\u01b0\u1eddng h\u1ee3p EBITDA D\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Truong_hop_dac_biet_EBITDA_Am_Loai_Chi_Phi_lai_vay\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t: EBITDA \u00c2m Lo\u1ea1i Chi Ph\u00ed l\u00e3i vay\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Vi_du_minh_hoa_chi_tiet_vo_EBITDA_am\" >V\u00ed d\u1ee5 minh h\u1ecda chi ti\u1ebft v\u1edb EBITDA \u00e2m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Ket_luan_so_bo\" >K\u1ebft lu\u1eadn s\u01a1 b\u1ed9:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Chien_luoc_toi_uu_chi_phi_lai_vay_giao_dich_lien_ket\" >Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Lap_ke_hoach_von_va_EBITDA_thong_minh\" >L\u1eadp k\u1ebf ho\u1ea1ch v\u1ed1n v\u00e0 EBITDA th\u00f4ng minh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Da_dang_hoa_nguon_von_va_vay_tu_Ben_doc_lap\" >\u0110a d\u1ea1ng h\u00f3a ngu\u1ed3n v\u1ed1n v\u00e0 vay t\u1eeb B\u00ean \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Tuan_thu_Ho_so_giao_dich_lien_ket\" >Tu\u00e2n th\u1ee7 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Thuong_xuyen_thuc_hien_ra_soat\" >Th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Chien_luoc_ngan_han_trong_nam_tai_chinh\" >Chi\u1ebfn l\u01b0\u1ee3c ng\u1eafn h\u1ea1n (trong n\u0103m t\u00e0i ch\u00ednh)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Chien_luong_trung_han_tu_01_%E2%80%93_03_nam\" >Chi\u1ebfn l\u01b0\u1ee3ng trung h\u1ea1n (t\u1eeb 01 &#8211; 03 n\u0103m)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Chien_luoc_dai_han_cau_truc_tap_doan\" >Chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n (c\u1ea5u tr\u00fac t\u1eadp \u0111o\u00e0n)<\/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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_chi_phi_lai_vay_giao_dich_lien_ket_FAQs\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft (FAQs)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#EBITDA_am_thi_chi_phi_lai_vay_co_duoc_tru_khong\" >EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Doanh_nghiep_co_duoc_chuyen_phan_chi_phi_lai_vay_bi_loai_sang_cac_nam_sau_khong\" >Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i sang c\u00e1c 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-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Khoan_vay_tu_cong_ty_me_khong_tinh_lai_co_bi_xem_la_giao_dich_lien_ket_rui_ro_khong\" >Kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9 kh\u00f4ng t\u00ednh l\u00e3i c\u00f3 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft r\u1ee7i ro kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Khoan_lai_tien_gui_nho_nhung_co_bat_buoc_phai_tru_khi_tinh_chi_phi_lai_vay_rong_khong\" >Kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi nh\u1ecf nh\u01b0ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1eeb khi t\u00ednh chi ph\u00ed l\u00e3i vay r\u00f2ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/#Doanh_nghiep_FDI_lo_nhieu_nam_co_bi_soi_chi_phi_lai_vay_khong\" >Doanh nghi\u1ec7p FDI l\u1ed7 nhi\u1ec1u n\u0103m c\u00f3 b\u1ecb soi chi ph\u00ed l\u00e3i vay kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_giao_dich_lien_ket_la_gi\"><\/span><b>Chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 kho\u1ea3n chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay gi\u1eefa c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft (gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, c\u00f4ng ty c\u00f9ng t\u1eadp \u0111o\u00e0n, ho\u1eb7c c\u00e1c b\u00ean c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t l\u1eabn nhau).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 bao g\u1ed3m kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i, m\u00e0 c\u00f2n bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay gi\u1eefa c\u00e1c c\u00f4ng ty c\u00f9ng t\u1eadp \u0111o\u00e0n trong n\u01b0\u1edbc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay t\u1eeb c\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay gi\u00e1n ti\u1ebfp th\u00f4ng qua b\u1ea3o l\u00e3nh nh\u01b0ng b\u1ea3n ch\u1ea5t l\u00e0 v\u1ed1n n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf kh\u00f4ng nh\u00ecn h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng, m\u00e0 nh\u00ecn b\u1ea3n ch\u1ea5t ki\u1ec3m so\u00e1t v\u1ed1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u00fd do nhi\u1ec1u doanh nghi\u1ec7p \u201cb\u1ea5t ng\u1edd\u201d b\u1ecb x\u1ebfp v\u00e0o giao d\u1ecbch li\u00ean k\u1ebft d\u00f9 kh\u00f4ng vay tr\u1ef1c ti\u1ebfp t\u1eeb c\u00f4ng ty m\u1eb9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y kh\u00f4ng ph\u1ea3i kho\u1ea3n vay t\u1eeb ng\u00e2n h\u00e0ng hay b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp, m\u00e0 l\u00e0 v\u1ed1n vay n\u1ed9i b\u1ed9 trong t\u1eadp \u0111o\u00e0n. Chi ph\u00ed l\u00e3i vay n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean l\u00e3i su\u1ea5t m\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft th\u1ecfa thu\u1eadn, nh\u01b0ng ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, ngh\u0129a l\u00e0 l\u00e3i su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 cao ho\u1eb7c qu\u00e1 th\u1ea5p so v\u1edbi m\u1ee9c th\u1ecb tr\u01b0\u1eddng, \u0111\u1ec3 tr\u00e1nh chuy\u1ec3n l\u1ee3i nhu\u1eadn nh\u1eb1m gi\u1ea3m thu\u1ebf TNDN.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi vai tr\u00f2 v\u00e0 r\u1ee7i ro:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Linh ho\u1ea1t t\u00e0i ch\u00ednh: Gi\u00fap c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty th\u00e0nh vi\u00ean trong t\u1eadp \u0111o\u00e0n d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn v\u1ed1n m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1ed1n: C\u00f3 th\u1ec3 \u0111\u1ecbnh l\u00e3i su\u1ea5t h\u1ee3p l\u00fd, gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro thu\u1ebf: N\u1ebfu chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA ho\u1eb7c l\u00e3i su\u1ea5t kh\u00f4ng h\u1ee3p l\u00fd, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay khi t\u00ednh thu\u1ebf TNDN, d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u00f3i t\u00f3m l\u1ea1i, chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh m\u1ea1nh m\u1ebd nh\u01b0ng c\u0169ng l\u00e0 \u201cb\u1eaby thu\u1ebf\u201d n\u1ebfu kh\u00f4ng qu\u1ea3n l\u00fd v\u00e0 t\u1ed1i \u01b0u \u0111\u00fang c\u00e1ch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_giao_dich_lien_ket_la_bi_kiem_soat_chat_che\"><\/span><b>T\u1ea1i sao giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u1ecb ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a vi\u1ec7c ki\u1ec3m so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ng\u0103n ch\u1eb7n h\u00e0nh vi Chuy\u1ec3n gi\u00e1 (transfer pricing). C\u1ee5 th\u1ec3, c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 th\u1ec3 c\u1ed1 t\u00ecnh \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ho\u1eb7c l\u00e3i su\u1ea5t vay v\u1ed1n n\u1ed9i b\u1ed9 \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t cao sang n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p, l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 chuy\u1ec3n gi\u00e1 ph\u1ed5 bi\u1ebfn. B\u1eb1ng c\u00e1ch \u0111\u1ecbnh ra m\u1ee9c l\u00e3i su\u1ea5t cao h\u01a1n th\u1ecb tr\u01b0\u1eddng cho c\u00e1c kho\u1ea3n vay n\u1ed9i b\u1ed9, doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng t\u0103ng chi ph\u00ed t\u1ea1i Vi\u1ec7t Nam (l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf) v\u00e0 chuy\u1ec3n ti\u1ec1n ra n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi d\u1ea1ng thu nh\u1eadp l\u00e3i (\u0111\u00e3 t\u00ednh thu\u1ebf t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m theo hi\u1ec7p \u0111\u1ecbnh thu\u1ebf). Ch\u00ednh v\u00ec v\u1eady, quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay ra \u0111\u1eddi \u0111\u1ec3 \u0111\u1eb7t ra m\u1ed9t &#8220;r\u00e0o c\u1ea3n \u0111\u1ecbnh l\u01b0\u1ee3ng&#8221; cho h\u00e0nh vi n\u00e0y.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khung_tu_duy_cua_co_quan_thue\"><\/span><b>Khung t\u01b0 duy c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">T\u1eeb g\u00f3c nh\u00ecn c\u1ee7a c\u01a1 quan thu\u1ebf, chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh, m\u00e0 l\u00e0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t c\u00f4ng c\u1ee5 \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn nhanh v\u00e0 kh\u00f3 ph\u00e1t hi\u1ec7n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ee9c t\u1ea1p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ec5 \u201c\u0111\u1ed9i chi ph\u00ed\u201d ch\u1ec9 b\u1eb1ng vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e3i su\u1ea5t ho\u1eb7c quy m\u00f4 kho\u1ea3n vay.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0V\u00ec v\u1eady, quy t\u1eafc 30% EBITDA \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t h\u00e0ng r\u00e0o \u0111\u1ecbnh l\u01b0\u1ee3ng (d\u1ec5 ki\u1ec3m tra, d\u1ec5 \u00e1p d\u1ee5ng)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1ea7n ch\u1ee9ng minh chuy\u1ec3n gi\u00e1 ch\u1ec9 c\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng l\u00e0 b\u1ecb lo\u1ea1i<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">D\u00f9 l\u00e3i su\u1ea5t \u0111\u00fang th\u1ecb tr\u01b0\u1eddng, chi ph\u00ed l\u00e3i vay v\u1eabn c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_hoi_va_Rui_ro_vay_von_trong_giao_dich_lien_ket\"><\/span><b>C\u01a1 h\u1ed9i v\u00e0 R\u1ee7i ro vay v\u1ed1n trong giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2492\" aria-describedby=\"caption-attachment-2492\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2492\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chi-phi-lai-vay-trong-giao-dich-lien-ket_-Co-hoi-va-rui-ro-khi-vay-von-noi-bo.jpg\" alt=\"Chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft_ C\u01a1 h\u1ed9i v\u00e0 r\u1ee7i ro khi vay v\u1ed1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chi-phi-lai-vay-trong-giao-dich-lien-ket_-Co-hoi-va-rui-ro-khi-vay-von-noi-bo.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chi-phi-lai-vay-trong-giao-dich-lien-ket_-Co-hoi-va-rui-ro-khi-vay-von-noi-bo-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chi-phi-lai-vay-trong-giao-dich-lien-ket_-Co-hoi-va-rui-ro-khi-vay-von-noi-bo-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chi-phi-lai-vay-trong-giao-dich-lien-ket_-Co-hoi-va-rui-ro-khi-vay-von-noi-bo-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chi-phi-lai-vay-trong-giao-dich-lien-ket_-Co-hoi-va-rui-ro-khi-vay-von-noi-bo-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2492\" class=\"wp-caption-text\">Chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft_ C\u01a1 h\u1ed9i v\u00e0 r\u1ee7i ro khi vay v\u1ed1n n\u1ed9i b\u1ed9<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1eeb vi\u1ec7c vay v\u1ed1n gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Linh ho\u1ea1t: D\u1ec5 d\u00e0ng \u0111i\u1ec1u chuy\u1ec3n v\u1ed1n trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed th\u1ea5p: L\u00e3i su\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh \u1edf m\u1ee9c th\u1ea5p h\u01a1n l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00f4ng ty con.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a: V\u1ec1 m\u1eb7t l\u00fd thuy\u1ebft, vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n vay c\u00f3 th\u1ec3 t\u1ed1i \u01b0u c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, r\u1ee7i ro thu\u1ebf l\u00e0 r\u1ea5t l\u1edbn:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro v\u1ec1 L\u00e3i su\u1ea5t kh\u00f4ng ph\u00f9 h\u1ee3p: Kho\u1ea3n vay ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (l\u00e3i su\u1ea5t ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi kho\u1ea3n vay t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c b\u00ean \u0111\u1ed9c l\u1eadp). N\u1ebfu l\u00e3i su\u1ea5t qu\u00e1 cao, kho\u1ea3n l\u00e3i vay c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo quy t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro v\u1ec1 Kh\u1ed1ng ch\u1ebf 30% EBITDA: \u0110\u00e2y l\u00e0 r\u1ee7i ro \u0111\u1ecbnh l\u01b0\u1ee3ng. D\u00f9 l\u00e3i su\u1ea5t c\u00f3 l\u00e0 l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng \u0111i ch\u0103ng n\u1eefa, n\u1ebfu t\u1ed5ng chi ph\u00ed l\u00e3i vay r\u00f2ng v\u01b0\u1ee3t qu\u00e1 30% L\u1ee3i nhu\u1eadn thu\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay v\u00e0 kh\u1ea5u hao (EBITDA), ph\u1ea7n v\u01b0\u1ee3t \u0111\u00f3 s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch lo\u1ea1i chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft theo ng\u01b0\u1ee1ng 30% l\u00e0 then ch\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_Phap_luat_hien_hanh_ve_Khong_che_chi_phi_lai_vay\"><\/span><b>Quy \u0111\u1ecbnh Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2491\" aria-describedby=\"caption-attachment-2491\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2491\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-phap-luat-ve-chi-phi-lai-vay-trong-giao-dich-lien-ket.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-phap-luat-ve-chi-phi-lai-vay-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-phap-luat-ve-chi-phi-lai-vay-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-phap-luat-ve-chi-phi-lai-vay-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-phap-luat-ve-chi-phi-lai-vay-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-phap-luat-ve-chi-phi-lai-vay-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2491\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ph\u1ed1i tr\u1ef1c ti\u1ebfp v\u00e0 to\u00e0n di\u1ec7n nh\u1ea5t v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP. \u0110\u00e2y l\u00e0 ngu\u1ed3n th\u00f4ng tin ch\u00ednh th\u1ed1ng v\u00e0 c\u00f3 t\u00ednh ph\u00e1p l\u00fd cao nh\u1ea5t hi\u1ec7n nay.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguon_goc_Phap_ly_va_Pham_vi_ap_dung\"><\/span><b>Ngu\u1ed3n g\u1ed1c Ph\u00e1p l\u00fd v\u00e0 Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u 16, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP ng\u00e0y 05\/11\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay n\u00e0y r\u1ea5t r\u1ed9ng, bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea5t k\u1ec3 quy m\u00f4 hay ng\u00e0nh ngh\u1ec1 kinh doanh, n\u1ebfu c\u00f3 ph\u00e1t sinh chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quy_tac_Khong_che_chi_phi_lai_vay_Nguong_30_EBITDA\"><\/span><b>Quy t\u1eafc Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay: Ng\u01b0\u1ee1ng 30% EBITDA<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \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 \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 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 v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><i><span style=\"font-weight: 400;\">\u201d<\/span><\/i><\/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;\">Quy t\u1eafc n\u00e0y c\u00f3 ngh\u0129a l\u00e0 d\u00f9 doanh nghi\u1ec7p c\u00f3 bao nhi\u00eau <\/span><b>chi ph\u00ed l\u00e3i vay<\/b><span style=\"font-weight: 400;\"> ph\u00e1t sinh, c\u01a1 quan thu\u1ebf s\u1ebd ch\u1ec9 ch\u1ea5p nh\u1eadn m\u1ed9t ph\u1ea7n chi ph\u00ed \u0111\u00f3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed9t ng\u01b0\u1ee1ng an to\u00e0n.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_tiet_EBITDA_theo_thue_TNDN\"><\/span><b>Chi ti\u1ebft EBITDA theo thu\u1ebf TNDN<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u00ednh ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30%, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c EBITDA <\/span><span style=\"font-weight: 400;\">(Earnings Before Interest, Taxes, Depreciation, and Amortization) theo quan \u0111i\u1ec3m thu\u1ebf l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. EBITDA trong giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ho\u00e0n to\u00e0n gi\u1ed1ng v\u1edbi EBITDA theo chu\u1ea9n k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">EBITDA \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb kinh doanh + Chi ph\u00ed l\u00e3i vay + Chi ph\u00ed<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd v\u1ec1 t\u1eebng th\u00e0nh ph\u1ea7n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft, tr\u01b0\u1edbc h\u1ebft c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c th\u00e0nh ph\u1ea7n c\u1ea5u th\u00e0nh EBITDA theo thu\u1ebf TNDN. Ba y\u1ebfu t\u1ed1 then ch\u1ed1t l\u00e0: L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, Chi ph\u00ed l\u00e3i vay v\u00e0 Chi ph\u00ed kh\u1ea5u hao.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng: <\/b><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ea7n v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng c\u1ee7a chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ecbnh ngh\u0129a\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n l\u1ee3i nhu\u1eadn n\u00e0y ch\u01b0a bao g\u1ed3m thu nh\u1eadp kh\u00e1c.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n lo\u1ea1i tr\u1eeb: Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u00e0\u00a0 t\u00ednh to\u00e1n tr\u00ean c\u01a1 s\u1edf Chi ph\u00ed l\u00e3i vay r\u00f2ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed Kh\u1ea5u hao<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 chi ph\u00ed ph\u00e2n b\u1ed5 \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.<\/span><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 c\u00e1c th\u00e0nh ph\u1ea7n trong b\u1ea3ng tr\u00ean l\u00e0 b\u01b0\u1edbc n\u1ec1n t\u1ea3ng \u0111\u1ec3 t\u00ednh to\u00e1n EBITDA theo thu\u1ebf TNDN v\u00e0 x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a trong giao d\u1ecbch li\u00ean k\u1ebft. Khi \u0111\u00e3 n\u1eafm ch\u1eafc L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, Chi ph\u00ed l\u00e3i vay r\u00f2ng v\u00e0 Chi ph\u00ed kh\u1ea5u hao, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc 30% EBITDA m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, tr\u00e1nh r\u1ee7i ro b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay ho\u1eb7c truy thu thu\u1ebf.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khong_ap_dung_Khong_che\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng Kh\u1ed1ng ch\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf 30% EBITDA kh\u00f4ng \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p. C\u1ee5 th\u1ec3, c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft: N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o trong k\u1ef3, quy t\u1eafc kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay n\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay kh\u00f4ng ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft: N\u1ebfu chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ng\u00e2n h\u00e0ng (b\u00ean \u0111\u1ed9c l\u1eadp), ho\u1eb7c t\u1eeb c\u00e1c b\u00ean kh\u00f4ng ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft, th\u00ec c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay n\u00e0y s\u1ebd kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf theo quy t\u1eafc 30% EBITDA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9: C\u00e1c doanh nghi\u1ec7p nh\u01b0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 (ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, v.v.) c\u00f3 quy \u0111\u1ecbnh ri\u00eang ho\u1eb7c theo <\/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;\"> \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i n\u1ebfu doanh nghi\u1ec7p c\u00f3 chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n ng\u01b0\u1ee1ng 30% EBITDA.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dieu_gi_xay_ra_khi_doanh_nghiep_bi_loai_tru_chi_phi_lai_vay\"><\/span><b>\u0110i\u1ec1u g\u00ec x\u1ea3y ra khi doanh nghi\u1ec7p b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i tr\u1eeb s\u1ebd l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn r\u00f2ng c\u1ee7a c\u00f4ng ty. Ngo\u00e0i ra, vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf sau n\u00e0y. \u0110\u00e2y ch\u00ednh l\u00e0 n\u1ed7i lo l\u1edbn nh\u1ea5t m\u00e0 b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i \u0111\u1ed1i m\u1eb7t.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Canh_bao_quan_trong_ve_EBITDA_theo_thue\"><\/span><b>C\u1ea3nh b\u00e1o quan tr\u1ecdng v\u1ec1 EBITDA theo thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">EBITDA d\u00f9ng \u0111\u1ec3 t\u00ednh kh\u1ed1ng ch\u1ebf 30% kh\u00f4ng ph\u1ea3i EBITDA qu\u1ea3n tr\u1ecb, c\u0169ng kh\u00f4ng ph\u1ea3i EBITDA tr\u00ecnh b\u00e0y cho ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 EBITDA d\u01b0\u01a1ng trong b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb nh\u01b0ng EBITDA theo thu\u1ebf l\u1ea1i \u00e2m ho\u1eb7c th\u1ea5p do:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_Tinh_toan_va_ung_dung\"><\/span><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft: T\u00ednh to\u00e1n v\u00e0 \u1ee9ng d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ednh to\u00e1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9 v\u00e0 hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u00e2y l\u00e0 ph\u1ea7n gi\u1ea3i \u0111\u00e1p chi ti\u1ebft cho c\u00e2u h\u1ecfi &#8220;C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft&#8221;.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_chi_phi_lai_vay_duoc_tru\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2490\" aria-describedby=\"caption-attachment-2490\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2490\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/5-Buoc-xac-dinh-chi-phi-lai-vay-trong-giao-dich-lien-ket.jpg\" alt=\"5 B\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/5-Buoc-xac-dinh-chi-phi-lai-vay-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/5-Buoc-xac-dinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/5-Buoc-xac-dinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/5-Buoc-xac-dinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/5-Buoc-xac-dinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2490\" class=\"wp-caption-text\">5 B\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 quy tr\u00ecnh t\u00ednh to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Quy tr\u00ecnh n\u00e0y g\u1ed3m nhi\u1ec1u b\u01b0\u1edbc li\u00ean ti\u1ebfp, t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay r\u00f2ng cho \u0111\u1ebfn t\u00ednh EBITDA theo thu\u1ebf v\u00e0 so s\u00e1nh v\u1edbi ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng to\u00e0n b\u1ed9 c\u00e1c b\u01b0\u1edbc m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu v\u00e0 \u00e1p d\u1ee5ng v\u00e0o s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> Quy tr\u00ecnh t\u00ednh chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c tr\u1eeb theo ng\u01b0\u1ee1ng 30% EBITDA.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>B\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ed9i dung<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f4ng th\u1ee9c<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">T\u00ednh chi ph\u00ed l\u00e3i vay r\u00f2ng (Net Interest Expense \u2013 NIE)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">NIE = T\u1ed5ng Chi ph\u00ed L\u00e3i Vay Ph\u00e1t sinh (li\u00ean k\u1ebft + \u0111\u1ed9c l\u1eadp) \u2212 Thu nh\u1eadp L\u00e3i Ti\u1ec1n G\u1eedi v\u00e0 L\u00e3i Cho Vay. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf so s\u00e1nh v\u1edbi ng\u01b0\u1ee1ng 30% EBITDA.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">L\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau 30 tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">T\u00ednh chi ph\u00ed kh\u1ea5u hao\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh to\u00e0n b\u1ed9 kh\u1ea5u hao TSC\u0110, TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 chi ph\u00ed ph\u00e2n b\u1ed5 \u0111\u00e3 t\u00ednh trong k\u1ef3.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">T\u00ednh EBITDA theo thu\u1ebf TNDN.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">EBITDA =L\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh + T\u1ed5ng Chi ph\u00ed L\u00e3i Vay Ph\u00e1t sinh + Chi ph\u00ed Kh\u1ea5u hao.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a (Ng\u01b0\u1ee1ng Kh\u1ed1ng Ch\u1ebf).<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng t\u1ed1i \u0111a = 30% x EBITDA.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ebft lu\u1eadn so s\u00e1nh<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">N\u1ebfu NIE th\u1ea5p h\u01a1n Ng\u01b0\u1ee1ng 30% EBITDA th\u00ec to\u00e0n b\u1ed9 NIE \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu NIE l\u1edbn h\u1edbn Ng\u01b0\u1ee1ng 30% EBITDA th\u00ec ph\u1ea7n v\u01b0\u1ee3t b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, n\u1eafm r\u00f5 t\u1eebng b\u01b0\u1edbc trong b\u1ea3ng tr\u00ean gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c r\u1ee7i ro v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA. Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c NIE, EBITDA v\u00e0 m\u1ee9c kh\u1ed1ng ch\u1ebf t\u1ed1i \u0111a, doanh nghi\u1ec7p c\u00f3 th\u1ec3 nhanh ch\u00f3ng k\u1ebft lu\u1eadn ph\u1ea7n chi ph\u00ed l\u00e3i vay n\u00e0o \u0111\u01b0\u1ee3c tr\u1eeb, ph\u1ea7n n\u00e0o ph\u1ea3i lo\u1ea1i.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_truong_hop_EBITDA_Duong\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda tr\u01b0\u1eddng h\u1ee3p EBITDA D\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 n\u1eafm r\u00f5 quy tr\u00ecnh v\u00e0 t\u1eebng th\u00e0nh ph\u1ea7n c\u1ea5u th\u00e0nh EBITDA theo thu\u1ebf, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 xem c\u00e1ch c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y v\u1eadn h\u00e0nh trong th\u1ef1c t\u1ebf. V\u00ed d\u1ee5 d\u01b0\u1edbi \u0111\u00e2y s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty A \u0111\u1ec3 minh h\u1ecda to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh t\u00ednh Chi ph\u00ed l\u00e3i vay R\u00f2ng, EBITDA v\u00e0 ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30%. B\u1ea3ng sau s\u1ebd gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng h\u00ecnh dung v\u00e0 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u minh h\u1ecda EBITDA d\u01b0\u01a1ng khi t\u00ednh chi ph\u00ed l\u00e3i giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center;\"><b>Gi\u00e1 tr\u1ecb (T\u1ef7 VN\u0110)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 30 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng Chi ph\u00ed L\u00e3i Vay Ph\u00e1t sinh (GDLK + \u0110\u1ed9c l\u1eadp)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed\u00a0 l\u00e3i vay t\u1eeb b\u00ean li\u00ean k\u1ebft: 35 t\u1ef7; \u0110\u1ed9c l\u1eadp: 5 t\u1ef7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu nh\u1eadp l\u00e3i ti\u1ec1n g\u1eedi.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lo\u1ea1i tr\u1eeb khi t\u00ednh l\u00e3i vay r\u00f2ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u00ednh:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay r\u00f2ng (NIE)<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">NIE = 40 \u2013 5 = 35 t\u1ef7 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">EBITDA theo thu\u1ebf\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA theo thu\u1ebf = L\u1ee3i nhu\u1eadn kinh doanh + T\u1ed5ng Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh + kh\u1ea5u hao= 100 + 40 + 20 = 160 t\u1ef7 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30% EBITDA<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\"> Ng\u01b0\u1ee1ng EBITDA = 30% \u00d7 160 = 48 t\u1ef7 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>K\u1ebft lu\u1eadn:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed l\u00e3i vay r\u00f2ng 35 t\u1ef7 th\u1ea5p h\u01a1n 48 t\u1ef7 th\u00ec to\u00e0n b\u1ed9 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_dac_biet_EBITDA_Am_Loai_Chi_Phi_lai_vay\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t: EBITDA \u00c2m Lo\u1ea1i Chi Ph\u00ed l\u00e3i vay\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m x\u1ea3y ra khi doanh nghi\u1ec7p b\u1ecb l\u1ed7 n\u1eb7ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, khi\u1ebfn cho L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ecb \u00e2m v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb tuy\u1ec7t \u0111\u1ed1i l\u1edbn h\u01a1n t\u1ed5ng Chi ph\u00ed l\u00e3i vay v\u00e0 Chi ph\u00ed kh\u1ea5u hao.<\/span><\/p>\n<p><b>Khi EBITDA \u00e2m, Ng\u01b0\u1ee1ng Kh\u1ed1ng Ch\u1ebf s\u1ebd nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh EBITDA: EBITDA s\u1ebd l\u00e0 m\u1ed9t s\u1ed1 \u00e2m (v\u00ed d\u1ee5: \u00e2m 50 T\u1ef7 VND).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh Ng\u01b0\u1ee1ng T\u1ed1i \u0110a: N\u1ebfu EBITDA \u00e2m th\u00ec s\u1ebd cho ra s\u1ed1 \u00e2m\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc Kh\u1ed1ng ch\u1ebf: Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, v\u00ec ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf l\u00e0 m\u1ed9t s\u1ed1 \u00e2m, Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a ph\u1ea3i b\u1eb1ng 0.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu EBITDA l\u00e0 s\u1ed1 \u00e2m, Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 0 (kh\u00f4ng t\u1ef7 \u0111\u1ed3ng).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0, to\u00e0n b\u1ed9 Chi ph\u00ed l\u00e3i vay r\u00f2ng (NIE) c\u1ee7a doanh nghi\u1ec7p s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3. \u0110\u00e2y l\u00e0 m\u1ed9t r\u1ee7i ro thu\u1ebf kh\u1ed5ng l\u1ed3 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t ho\u1eb7c g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, EBITDA \u00e2m kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n, m\u00e0 ph\u1ea3n \u00e1nh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh qu\u00e1 s\u1edbm<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c c\u1ea5u tr\u00fac v\u1ed1n kh\u00f4ng ph\u00f9 h\u1ee3p giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u t\u1eadp \u0111o\u00e0n qu\u1ed1c t\u1ebf \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng ch\u1ea5p nh\u1eadn chuy\u1ec3n l\u1ed7 k\u1ebf to\u00e1n, nh\u01b0ng \u0111i\u1ec1u ch\u1ec9nh c\u1ea5u tr\u00fac v\u1ed1n \u0111\u1ec3 tr\u00e1nh EBITDA \u00e2m theo thu\u1ebf, t\u1eeb \u0111\u00f3 b\u1ea3o to\u00e0n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_chi_tiet_vo_EBITDA_am\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda chi ti\u1ebft v\u1edb EBITDA \u00e2m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda r\u00f5 h\u01a1n c\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA v\u00e0 gi\u1edbi h\u1ea1n 30% chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 132, ch\u00fang ta c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t v\u00ed d\u1ee5 th\u1ef1c t\u1ebf. B\u1ea3ng sau tr\u00ecnh b\u00e0y c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty B trong k\u1ef3, bao g\u1ed3m l\u1ee3i nhu\u1eadn thu\u1ea7n, chi ph\u00ed l\u00e3i vay, thu nh\u1eadp l\u00e3i v\u00e0 chi ph\u00ed kh\u1ea5u hao, nh\u1eefng y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u minh h\u1ecda chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center;\"><b>Gi\u00e1 tr\u1ecb\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u00dd ngh\u0129a<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c2m 150 t\u1ef7<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng m\u1ea1nh \u0111\u1ebfn EBITDA v\u00e0 h\u1ea1n m\u1ee9c 30% chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40 t\u1ef7<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u1ed5ng l\u00e3i vay ph\u1ea3i tr\u1ea3 trong k\u1ef3.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp l\u00e3i ti\u1ec1n g\u1eedi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 kho\u1ea3n thu nh\u1eadp t\u00e0i ch\u00ednh \u0111\u1ec3 b\u00f9 tr\u1eeb chi ph\u00ed l\u00e3i vay d\u1eabn \u0111\u1ebfn Chi ph\u00ed l\u00e3i vay r\u00f2ng l\u00e0 40 t\u1ef7.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 t\u1ef7\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi ph\u00ed kh\u00f4ng b\u1eb1ng ti\u1ec1n, s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng l\u1ea1i khi t\u00ednh EBITDA.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Ket_luan_so_bo\"><\/span><b>K\u1ebft lu\u1eadn s\u01a1 b\u1ed9:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay r\u00f2ng l\u00e0 40 t\u1ef7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA theo thu\u1ebf TNDN \u00e2m 90 t\u1ef7<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u00ec EBITDA \u00e2m, theo nguy\u00ean t\u1eafc 30% EBITDA (Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP), to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay \u0111\u1ec1u c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i (t\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_chi_phi_lai_vay_giao_dich_lien_ket\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed h\u1ee3p ph\u00e1p, doanh nghi\u1ec7p c\u1ea7n c\u00f3 chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf ch\u1ee7 \u0111\u1ed9ng.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_von_va_EBITDA_thong_minh\"><\/span><b>L\u1eadp k\u1ebf ho\u1ea1ch v\u1ed1n v\u00e0 EBITDA th\u00f4ng minh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng l\u1eadp k\u1ebf ho\u1ea1ch v\u1ed1n l\u00e0 bi\u1ec7n ph\u00e1p ph\u00f2ng v\u1ec7 t\u1ed1t nh\u1ea5t. B\u1ea1n c\u1ea7n theo d\u00f5i th\u01b0\u1eddng xuy\u00ean c\u00e1c ch\u1ec9 s\u1ed1 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 b\u00e1o EBITDA: Th\u01b0\u1eddng xuy\u00ean d\u1ef1 b\u00e1o L\u1ee3i nhu\u1eadn thu\u1ea7n, Kh\u1ea5u hao \u0111\u1ec3 \u01b0\u1edbc t\u00ednh EBITDA. Trong c\u00e1c n\u0103m \u0111\u1ea7u t\u01b0, khi Kh\u1ea5u hao l\u1edbn v\u00e0 l\u1ee3i nhu\u1eadn ch\u01b0a c\u00f3, r\u1ee7i ro EBITDA \u00e2m lo\u1ea1i chi ph\u00ed l\u00e3i vay l\u00e0 r\u1ea5t cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh h\u01b0\u1edbng V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 V\u1ed1n Vay: \u01afu ti\u00ean t\u0103ng c\u01b0\u1eddng V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong giai \u0111o\u1ea1n \u0111\u1ea7u th\u00e0nh l\u1eadp ho\u1eb7c m\u1edf r\u1ed9ng l\u1edbn \u0111\u1ec3 gi\u1ea3m t\u1ef7 l\u1ec7 \u0111\u00f2n b\u1ea9y v\u00e0 gi\u1ea3m \u00e1p l\u1ef1c chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh th\u1eddi \u0111i\u1ec3m vay: N\u1ebfu c\u00f3 th\u1ec3, gi\u00e3n ti\u1ebfn \u0111\u1ed9 vay v\u1ed1n ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i c\u00e1c kho\u1ea3n vay n\u1ed9i b\u1ed9 th\u00e0nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u01b0\u1edbc khi k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Da_dang_hoa_nguon_von_va_vay_tu_Ben_doc_lap\"><\/span><b>\u0110a d\u1ea1ng h\u00f3a ngu\u1ed3n v\u1ed1n v\u00e0 vay t\u1eeb B\u00ean \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng chi\u1ebfn l\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 nh\u1ea5t l\u00e0 gi\u1ea3m s\u1ef1 ph\u1ee5 thu\u1ed9c v\u00e0o chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay t\u1eeb Ng\u00e2n h\u00e0ng: \u0110\u1ea9y m\u1ea1nh vay v\u1ed1n t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp (ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i). Kho\u1ea3n chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay n\u00e0y s\u1ebd kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf theo quy t\u1eafc 30% EBITDA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o l\u00e3nh: C\u00f4ng ty m\u1eb9 c\u00f3 th\u1ec3 b\u1ea3o l\u00e3nh vay v\u1ed1n cho c\u00f4ng ty con t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp thay v\u00ec cho vay tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Tuan_thu_Ho_so_giao_dich_lien_ket\"><\/span><b>Tu\u00e2n th\u1ee7 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">D\u00f9 b\u1ea1n c\u00f3 b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay hay kh\u00f4ng, vi\u1ec7c chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 Giao d\u1ecbch Li\u00ean k\u1ebft l\u00e0 b\u1eaft bu\u1ed9c.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc Giao d\u1ecbch \u0110\u1ed9c L\u1eadp: Lu\u00f4n \u0111\u1ea3m b\u1ea3o l\u00e3i su\u1ea5t vay v\u1ed1n n\u1ed9i b\u1ed9 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng. M\u1eb7c d\u00f9 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 c\u00f3 quy t\u1eafc \u0111\u1ecbnh l\u01b0\u1ee3ng (30% EBITDA), c\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 quy\u1ec1n ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u00e3i su\u1ea5t n\u1ebfu n\u00f3 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1: Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh (H\u1ed3 s\u01a1 Qu\u1ed1c gia, H\u1ed3 s\u01a1 To\u00e0n c\u1ea7u, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia) \u0111\u1ec3 b\u1ea3o v\u1ec7 m\u1ee9c l\u00e3i su\u1ea5t \u0111\u00e3 \u00e1p d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Thuong_xuyen_thuc_hien_ra_soat\"><\/span><b>Th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m tra &#8220;s\u1ee9c kh\u1ecfe thu\u1ebf&#8221; \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t theo qu\u00fd: T\u00ednh to\u00e1n \u01b0\u1edbc t\u00ednh EBITDA v\u00e0 Chi ph\u00ed l\u00e3i vay r\u00f2ng theo t\u1eebng qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch \u0111\u1ed9 nh\u1ea1y: Ph\u00e2n t\u00edch xem EBITDA thay \u0111\u1ed5i bao nhi\u00eau s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30%. T\u1eeb \u0111\u00f3, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 \u0111\u1ec1 xu\u1ea5t c\u00e1c \u0111i\u1ec1u ch\u1ec9nh kinh doanh ho\u1eb7c t\u00e0i ch\u00ednh k\u1ecbp th\u1eddi.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Khi EBITDA ch\u01b0a \u1ed5n \u0111\u1ecbnh ho\u1eb7c \u0111ang \u00e2m, n\u1ebfu ch\u1ec9 x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng \u1edf th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n th\u00ec \u0111\u00e3 qu\u00e1 mu\u1ed9n. Thay v\u00e0o \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ti\u1ebfp c\u1eadn v\u1ea5n \u0111\u1ec1 chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng v\u00e0 theo l\u1ed9 tr\u00ecnh, t\u1eeb ng\u1eafn h\u1ea1n \u0111\u1ebfn d\u00e0i h\u1ea1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ba c\u1ea5p \u0111\u1ed9 chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay gi\u00fap doanh nghi\u1ec7p v\u1eeba tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, v\u1eeba b\u1ea3o v\u1ec7 l\u1ee3i \u00edch thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chien_luoc_ngan_han_trong_nam_tai_chinh\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c ng\u1eafn h\u1ea1n (trong n\u0103m t\u00e0i ch\u00ednh)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t NIE \u2013 EBITDA theo qu\u00fd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed, kh\u1ea5u hao<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e3n ho\u1eb7c t\u00e1i c\u01a1 c\u1ea5u kho\u1ea3n vay n\u1ed9i b\u1ed9<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Chien_luong_trung_han_tu_01_%E2%80%93_03_nam\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3ng trung h\u1ea1n (t\u1eeb 01 &#8211; 03 n\u0103m)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n m\u1ed9t ph\u1ea7n vay li\u00ean k\u1ebft th\u00e0nh v\u1ed1n g\u00f3p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng vay \u0111\u1ed9c l\u1eadp c\u00f3 b\u1ea3o l\u00e3nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh m\u00f4 h\u00ecnh t\u00e0i tr\u1ee3 n\u1ed9i b\u1ed9<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Chien_luoc_dai_han_cau_truc_tap_doan\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n (c\u1ea5u tr\u00fac t\u1eadp \u0111o\u00e0n)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft k\u1ebf l\u1ea1i ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u thu\u1ebf nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 BEPS<\/span><\/li>\n<\/ul>\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 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 \u201cn\u1ebfu b\u1ecb ki\u1ec3m tra th\u00ec x\u1eed l\u00fd\u201d, m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 c\u1ea7n ki\u1ec3m so\u00e1t ch\u1ee7 \u0111\u1ed9ng ngay t\u1eeb kh\u00e2u l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy t\u1eafc 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u00e0 m\u1ed9t gi\u1edbi h\u1ea1n c\u1ee9ng, kh\u00f4ng c\u00f3 ngo\u1ea1i l\u1ec7 c\u1ea3m t\u00ednh. Ch\u1ec9 m\u1ed9t sai l\u1ec7ch nh\u1ecf trong c\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t to\u00e0n b\u1ed9 quy\u1ec1n kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft l\u1edbn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, EBITDA th\u1ea5p ho\u1eb7c \u00e2m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c ch\u01b0a t\u1eebng r\u00e0 so\u00e1t t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u00e1nh gi\u00e1 s\u1edbm v\u00e0 t\u00e1i c\u1ea5u tr\u00fac \u0111\u00fang c\u00e1ch s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro truy thu, \u0111\u1ed3ng th\u1eddi bi\u1ebfn gi\u1edbi h\u1ea1n 30% EBITDA th\u00e0nh \u0111\u00f2n b\u1ea9y t\u1ed1i \u01b0u thu\u1ebf h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang EBITDA theo thu\u1ebf, r\u00e0 so\u00e1t chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh an to\u00e0n, b\u1ec1n v\u1eefng.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><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 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\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\">Email: <a href=\"mailto:man@man.net.vn\">man@man.net.vn<\/a><\/li>\n<\/ul>\n<p>Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener nofollow\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a>\u00a0\u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; 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.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chi_phi_lai_vay_giao_dich_lien_ket_FAQs\"><\/span><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft (FAQs)<\/strong><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=\"EBITDA_am_thi_chi_phi_lai_vay_co_duoc_tru_khong\"><\/span>EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Khi EBITDA \u00e2m, ng\u01b0\u1ee1ng 30% c\u0169ng tr\u1edf th\u00e0nh s\u1ed1 \u00e2m, d\u1eabn \u0111\u1ebfn to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i. \u0110\u00e2y l\u00e0 t\u00ecnh tr\u1ea1ng ph\u1ed5 bi\u1ebfn \u1edf c\u00e1c doanh nghi\u1ec7p m\u1edbi \u0111\u1ea7u t\u01b0, \u0111ang t\u0103ng tr\u01b0\u1edfng ho\u1eb7c ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi suy gi\u1ea3m kinh t\u1ebf.                    <\/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=\"Doanh_nghiep_co_duoc_chuyen_phan_chi_phi_lai_vay_bi_loai_sang_cac_nam_sau_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i sang c\u00e1c 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\tC\u00f3. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1ed1i \u0111a trong 05 n\u0103m ti\u1ebfp theo, n\u1ebfu trong nh\u1eefng n\u0103m \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 EBITDA d\u01b0\u01a1ng.                    <\/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=\"Khoan_vay_tu_cong_ty_me_khong_tinh_lai_co_bi_xem_la_giao_dich_lien_ket_rui_ro_khong\"><\/span>Kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9 kh\u00f4ng t\u00ednh l\u00e3i c\u00f3 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft r\u1ee7i ro 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\u00f3 th\u1ec3. N\u1ebfu vay kh\u00f4ng l\u00e3i ho\u1eb7c l\u00e3i su\u1ea5t qu\u00e1 th\u1ea5p, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 giao d\u1ecbch kh\u00f4ng theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i l\u00e3i su\u1ea5t theo m\u1ee9c th\u1ecb tr\u01b0\u1eddng.                     <\/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=\"Khoan_lai_tien_gui_nho_nhung_co_bat_buoc_phai_tru_khi_tinh_chi_phi_lai_vay_rong_khong\"><\/span>Kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi nh\u1ecf nh\u01b0ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1eeb khi t\u00ednh chi ph\u00ed l\u00e3i vay r\u00f2ng 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\u00f3. D\u00f9 gi\u00e1 tr\u1ecb nh\u1ecf, thu nh\u1eadp l\u00e3i ti\u1ec1n g\u1eedi ho\u1eb7c l\u00e3i cho vay v\u1eabn ph\u1ea3i tr\u1eeb khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay r\u00f2ng theo \u0111\u00fang quy \u0111\u1ecbnh.                    <\/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=\"Doanh_nghiep_FDI_lo_nhieu_nam_co_bi_soi_chi_phi_lai_vay_khong\"><\/span>Doanh nghi\u1ec7p FDI l\u1ed7 nhi\u1ec1u n\u0103m c\u00f3 b\u1ecb soi chi ph\u00ed 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\u00f3. C\u01a1 quan thu\u1ebf hi\u1ec7n \u0111ang t\u1eadp trung ki\u1ec3m tra c\u00e1c doanh nghi\u1ec7p FDI l\u1ed7 k\u00e9o d\u00e0i, \u0111\u1eb7c bi\u1ec7t khi t\u1ef7 tr\u1ecdng chi ph\u00ed l\u00e3i vay cao, d\u1ec5 d\u1eabn \u0111\u1ebfn nghi v\u1ea5n chuy\u1ec3n gi\u00e1 qua l\u00e3i vay n\u1ed9i b\u1ed9.                    <\/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\": \"EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Khi EBITDA \u00e2m, ng\u01b0\u1ee1ng 30% c\u0169ng tr\u1edf th\u00e0nh s\u1ed1 \u00e2m, d\u1eabn \u0111\u1ebfn to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i. \u0110\u00e2y l\u00e0 t\u00ecnh tr\u1ea1ng ph\u1ed5 bi\u1ebfn \u1edf c\u00e1c doanh nghi\u1ec7p m\u1edbi \u0111\u1ea7u t\u01b0, \u0111ang t\u0103ng tr\u01b0\u1edfng ho\u1eb7c ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi suy gi\u1ea3m kinh t\u1ebf.\"\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\": \"Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i sang c\u00e1c 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\": \"C\u00f3. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1ed1i \u0111a trong 05 n\u0103m ti\u1ebfp theo, n\u1ebfu trong nh\u1eefng n\u0103m \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 EBITDA d\u01b0\u01a1ng.\"\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\": \"Kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9 kh\u00f4ng t\u00ednh l\u00e3i c\u00f3 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft r\u1ee7i ro kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 th\u1ec3. N\u1ebfu vay kh\u00f4ng l\u00e3i ho\u1eb7c l\u00e3i su\u1ea5t qu\u00e1 th\u1ea5p, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 giao d\u1ecbch kh\u00f4ng theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i l\u00e3i su\u1ea5t theo m\u1ee9c th\u1ecb tr\u01b0\u1eddng.\"\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\": \"Kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi nh\u1ecf nh\u01b0ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1eeb khi t\u00ednh chi ph\u00ed l\u00e3i vay r\u00f2ng kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. D\u00f9 gi\u00e1 tr\u1ecb nh\u1ecf, thu nh\u1eadp l\u00e3i ti\u1ec1n g\u1eedi ho\u1eb7c l\u00e3i cho vay v\u1eabn ph\u1ea3i tr\u1eeb khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay r\u00f2ng theo \u0111\u00fang quy \u0111\u1ecbnh.\"\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\": \"Doanh nghi\u1ec7p FDI l\u1ed7 nhi\u1ec1u n\u0103m c\u00f3 b\u1ecb soi chi ph\u00ed 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\u00f3. C\u01a1 quan thu\u1ebf hi\u1ec7n \u0111ang t\u1eadp trung ki\u1ec3m tra c\u00e1c doanh nghi\u1ec7p FDI l\u1ed7 k\u00e9o d\u00e0i, \u0111\u1eb7c bi\u1ec7t khi t\u1ef7 tr\u1ecdng chi ph\u00ed l\u00e3i vay cao, d\u1ec5 d\u1eabn \u0111\u1ebfn nghi v\u1ea5n chuy\u1ec3n gi\u00e1 qua l\u00e3i vay n\u1ed9i b\u1ed9.\"\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><strong>Ban bi\u00ean t\u1eadp MAN &#8211; Master Accountant Network<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft \u0111ang l\u00e0 m\u1ed9t trong nh\u1eefng \u201c\u0111i\u1ec3m n\u00f3ng\u201d khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf TNDN h\u00e0ng ch\u1ee5c \u0111\u1ebfn h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng ch\u1ec9 sau m\u1ed9t \u0111\u1ee3t thanh tra. Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn \u00e1p d\u1ee5ng l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng, h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2489,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2488","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2488","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=2488"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2488\/revisions"}],"predecessor-version":[{"id":2857,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2488\/revisions\/2857"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2489"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}