{"id":2671,"date":"2025-12-18T20:29:39","date_gmt":"2025-12-19T03:29:39","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2671"},"modified":"2025-12-18T20:34:46","modified_gmt":"2025-12-19T03:34:46","slug":"ty-le-khong-che-chi-phi-lai-vay-duoc-tru","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/","title":{"rendered":"Deductible interest expense limits \u2013 How to apply them correctly?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb 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;\"> l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh thu\u1ebf c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0 s\u00e2u r\u1ed9ng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong c\u00e1ch x\u00e1c \u0111\u1ecbnh<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/cong-thuc-tinh-ebitda\/\"><span style=\"font-weight: 400;\"> EBITDA<\/span><\/a><span style=\"font-weight: 400;\">, ph\u1ea1m vi \u00e1p d\u1ee5ng hay ph\u1ea7n l\u00e3i vay \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u1ecb lo\u1ea1i chi ph\u00ed, truy thu v\u00e0 ph\u1ea1t thu\u1ebf \u0111\u00e1ng k\u1ec3. B\u00e0i vi\u1ebft n\u00e0y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh ph\u00e1p l\u00fd, c\u00f4ng th\u1ee9c t\u00ednh, v\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng t\u1eeb g\u00f3c nh\u00ecn chuy\u00ean gia thu\u1ebf, gi\u00fap doanh nghi\u1ec7p hi\u1ec3u \u0111\u00fang \u00e1p d\u1ee5ng chu\u1ea9n v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch an to\u00e0n.<\/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\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Ty_le_khong_che_chi_phi_lai_vay_duoc_tru_la_gi\" >T\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 g\u00ec?<\/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\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Quy_dinh_chi_tiet_ve_ty_le_khong_che_chi_phi_lai_duoc_tru\" >Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i \u0111\u01b0\u1ee3c tr\u1eeb<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Cong_thuc_xac_dinh_EBITDA_thue\" >C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh EBITDA thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Muc_tran_khong_che_30\" >M\u1ee9c tr\u1ea7n kh\u1ed1ng ch\u1ebf 30%<\/a><\/li><\/ul><\/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\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Pham_vi_ap_dung_va_nhung_luu_y_quan_trong\" >Ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Ky_thuat_tinh_toan_va_vi_du_minh_hoa\" >K\u1ef9 thu\u1eadt t\u00ednh to\u00e1n v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda<\/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\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Co_che_chuyen_chi_phi_lai_vay_sang_cac_ky_sau\" >C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang c\u00e1c k\u1ef3 sau<\/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\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Cac_truong_hop_mien_tru_ap_dung_muc_khong_che_30\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf 30%<\/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\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Nhung_rui_ro_va_sai_lam_thuong_gap_khi_quyet_toan_thue\" >Nh\u1eefng r\u1ee7i ro v\u00e0 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Chien_luoc_toi_uu_chi_phi_lai_vay_cho_doanh_nghiep\" >Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay cho doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Cau_hoi_thuong_gap_ve_ty_le_khong_che_chi_phi_lai_vay_duoc_tru\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Neu_doanh_nghiep_vay_von_cua_ngan_hang_va_khong_co_vay_cua_cac_ben_lien_ket_thi_co_bi_khong_che_chi_phi_lai_vay_khong\" >N\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n c\u1ee7a ng\u00e2n h\u00e0ng v\u00e0 kh\u00f4ng c\u00f3 vay c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft th\u00ec c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Chi_phi_lai_vay_bi_loai_co_duoc_tinh_vao_lo_de_chuyen_lo_khong\" >Chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ed7 \u0111\u1ec3 chuy\u1ec3n l\u1ed7 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-le-khong-che-chi-phi-lai-vay-duoc-tru\/#Lai_tien_gui_ngan_hang_co_duoc_tru_truc_tiep_vao_chi_phi_lai_vay_truoc_khi_tinh_khong_che_khong\" >L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed l\u00e3i vay tr\u01b0\u1edbc khi t\u00ednh kh\u1ed1ng ch\u1ebf kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ty_le_khong_che_chi_phi_lai_vay_duoc_tru_la_gi\"><\/span><b>T\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 m\u1ee9c tr\u1ea7n do ph\u00e1p lu\u1eadt thu\u1ebf quy \u0111\u1ecbnh nh\u1eb1m gi\u1edbi h\u1ea1n s\u1ed1 chi ph\u00ed l\u00e3i vay m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_chi_tiet_ve_ty_le_khong_che_chi_phi_lai_duoc_tru\"><\/span><b>Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2674\" aria-describedby=\"caption-attachment-2674\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2674\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-chi-tiet-ve-ty-le-khong-che-chi-phi-lai-duoc-tru.jpg\" alt=\"Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-chi-tiet-ve-ty-le-khong-che-chi-phi-lai-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-chi-tiet-ve-ty-le-khong-che-chi-phi-lai-duoc-tru-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-chi-tiet-ve-ty-le-khong-che-chi-phi-lai-duoc-tru-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-chi-tiet-ve-ty-le-khong-che-chi-phi-lai-duoc-tru-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-chi-tiet-ve-ty-le-khong-che-chi-phi-lai-duoc-tru-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2674\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, 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 TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) c\u1ed9ng v\u1edbi chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cong_thuc_xac_dinh_EBITDA_thue\"><\/span><b>C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh EBITDA thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u00ednh to\u00e1n t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, tr\u01b0\u1edbc h\u1ebft ta c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u1ec9 s\u1ed1 EBITDA theo g\u00f3c \u0111\u1ed9 thu\u1ebf:<\/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 thu\u1ebf = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb kinh doanh + Chi ph\u00ed l\u00e3i vay r\u00f2ng + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: \u0110\u01b0\u1ee3c l\u1ea5y t\u1eeb m\u00e3 s\u1ed1 30 tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay r\u00f2ng: L\u00e0 t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 tr\u1eeb \u0111i l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao: T\u1ed5ng kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c tr\u00edch trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/cong-thuc-tinh-ebitda\/\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh EBITDA<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Muc_tran_khong_che_30\"><\/span><b>M\u1ee9c tr\u1ea7n kh\u1ed1ng ch\u1ebf 30%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Sau khi c\u00f3 ch\u1ec9 s\u1ed1 EBITDA, m\u1ee9c t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a s\u1ebd l\u00e0:<\/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;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a = 30% x EBITDA thu\u1ebf<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">N\u1ebfu chi ph\u00ed l\u00e3i vay r\u00f2ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p th\u1ea5p h\u01a1n ho\u1eb7c b\u1eb1ng m\u1ee9c 30% n\u00e0y, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay r\u00f2ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd. Ng\u01b0\u1ee3c l\u1ea1i, ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung_va_nhung_luu_y_quan_trong\"><\/span><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng n\u1ebfu ch\u1ec9 vay ng\u00e2n h\u00e0ng (b\u00ean \u0111\u1ed9c l\u1eadp) th\u00ec kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Tuy nhi\u00ean, quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh n\u00eau r\u00f5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u1ea7n doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh b\u1ea5t k\u1ef3 m\u1ed9t giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o trong k\u1ef3 (mua b\u00e1n h\u00e0ng h\u00f3a, cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n, ph\u00ed qu\u1ea3n l\u00fd&#8230;), th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 vay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp) \u0111\u1ec1u ph\u1ea3i ch\u1ecbu s\u1ef1 kh\u1ed1ng ch\u1ebf c\u1ee7a ng\u01b0\u1ee1ng 30% EBITDA.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 m\u1ee9c kh\u1ed1ng ch\u1ebf \u00e1p d\u1ee5ng cho t\u1ed5ng chi ph\u00ed l\u00e3i vay, kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e3i vay \u0111\u00f3 tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft hay b\u00ean \u0111\u1ed9c l\u1eadp. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a giao d\u1ecbch: Ngay c\u1ea3 khi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f3 kh\u00f4ng ph\u00e1t sinh chi ph\u00ed l\u00e3i vay (v\u00ed d\u1ee5: ch\u1ec9 mua b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u), nh\u01b0ng n\u1ebfu doanh nghi\u1ec7p c\u00f3 vay v\u1ed1n t\u1eeb b\u1ea5t k\u1ef3 ngu\u1ed3n n\u00e0o kh\u00e1c (nh\u01b0 ng\u00e2n h\u00e0ng), kho\u1ea3n l\u00e3i vay \u0111\u00f3 v\u1eabn b\u1ecb kh\u1ed1ng ch\u1ebf theo ng\u01b0\u1ee1ng 30% EBITDA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay: Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c tr\u1ea7n 30% ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3. C\u00e1c kho\u1ea3n l\u00e3i vay \u0111\u00e3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n) s\u1ebd kh\u00f4ng n\u1eb1m trong ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m v\u1ed1n h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ecnh t\u1ef1 tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi: Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng. C\u00e1c kho\u1ea3n thu nh\u1eadp t\u00e0i ch\u00ednh kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 l\u00e3i cho vay \u0111\u1ec3 gi\u1ea3m tr\u1eeb chi ph\u00ed l\u00e3i vay tr\u01b0\u1edbc khi t\u00ednh m\u1ee9c kh\u1ed1ng ch\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi \u00e1p d\u1ee5ng c\u0169ng nh\u01b0 c\u00e1c l\u01b0u \u00fd then ch\u1ed1t v\u1ec1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng ti\u1ebfp theo m\u00e0 doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m l\u00e0 c\u00e1ch t\u00ednh to\u00e1n c\u1ee5 th\u1ec3 trong th\u1ef1c t\u1ebf. Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00f4ng th\u1ee9c v\u00e0 tr\u00ecnh t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ebd gi\u00fap k\u1ebf to\u00e1n h\u1ea1n ch\u1ebf sai s\u00f3t khi quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_thuat_tinh_toan_va_vi_du_minh_hoa\"><\/span><b>K\u1ef9 thu\u1eadt t\u00ednh to\u00e1n v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap k\u1ebf to\u00e1n h\u00ecnh dung r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, h\u00e3y xem x\u00e9t v\u00ed d\u1ee5 sau:<\/span><\/p>\n<p><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u C\u00f4ng ty A n\u0103m 2024:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: 10 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf: 5 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay nh\u1eadn \u0111\u01b0\u1ee3c: 1 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao trong n\u0103m: 2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc t\u00ednh to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay r\u00f2ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:\u00a0<\/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;\">Chi ph\u00ed l\u00e3i vay r\u00f2ng = T\u1ed5ng chi ph\u00ed l\u00e3i vay &#8211; l\u00e3i ti\u1ec1n g\u1eedi = 4 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">EBITDA thu\u1ebf:<\/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 + Chi ph\u00ed l\u00e3i vay r\u00f2ng + Chi ph\u00ed kh\u1ea5u hao = 16 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb:\u00a0<\/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;\">T\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay = 30% x 16 = 4.8 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay r\u00f2ng (4 t\u1ef7) nh\u1ecf h\u01a1n m\u1ee9c tr\u1ea7n quy \u0111\u1ecbnh (4.8 t\u1ef7). To\u00e0n b\u1ed9 4 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb ho\u00e0n to\u00e0n.<\/span><\/p>\n<p><b>Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3 \u0111\u1ecbnh: <\/b><span style=\"font-weight: 400;\">N\u1ebfu EBITDA ch\u1ec9 \u0111\u1ea1t 10 t\u1ef7 \u0111\u1ed3ng, m\u1ee9c tr\u1ea7n s\u1ebd l\u00e0 3 t\u1ef7 \u0111\u1ed3ng. Khi \u0111\u00f3, doanh nghi\u1ec7p b\u1ecb lo\u1ea1i 1 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed l\u00e3i vay r\u00f2ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_chuyen_chi_phi_lai_vay_sang_cac_ky_sau\"><\/span><b>C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang c\u00e1c k\u1ef3 sau<\/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 c\u00f3 m\u1ed9t \u0111i\u1ec1u kho\u1ea3n &#8220;m\u1edf&#8221; r\u1ea5t quan tr\u1ecdng nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p: Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t ng\u01b0\u1ee1ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian chuy\u1ec3n: Kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch th\u1ee9c chuy\u1ec3n: Trong c\u00e1c n\u0103m ti\u1ebfp theo, n\u1ebfu chi ph\u00ed l\u00e3i vay r\u00f2ng th\u1ea5p h\u01a1n m\u1ee9c 30% EBITDA c\u1ee7a n\u0103m \u0111\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n c\u1ed9ng th\u00eam ph\u1ea7n l\u00e3i vay c\u0169 v\u00e0o \u0111\u1ec3 tr\u1eeb, nh\u01b0ng t\u1ed5ng l\u1ea1i v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 30% EBITDA c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy c\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo ph\u1ea7n n\u00e0o gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u00e1p l\u1ef1c trong ng\u1eafn h\u1ea1n nh\u01b0ng kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf 30%. Ph\u00e1p lu\u1eadt thu\u1ebf c\u0169ng quy \u0111\u1ecbnh r\u00f5 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 kho\u1ea3n vay \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c v\u00e0 m\u1ee5c ti\u00eau \u0111i\u1ec1u ti\u1ebft c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_truong_hop_mien_tru_ap_dung_muc_khong_che_30\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf 30%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2675\" aria-describedby=\"caption-attachment-2675\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2675\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ap-dung-ty-le-khong-che-chi-phi-lai-vay.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ap-dung-ty-le-khong-che-chi-phi-lai-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ap-dung-ty-le-khong-che-chi-phi-lai-vay-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ap-dung-ty-le-khong-che-chi-phi-lai-vay-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ap-dung-ty-le-khong-che-chi-phi-lai-vay-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ap-dung-ty-le-khong-che-chi-phi-lai-vay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2675\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA), vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 theo ph\u01b0\u01a1ng th\u1ee9c cho vay l\u1ea1i v\u1ed1n vay n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, an sinh x\u00e3 h\u1ed9i do Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd (v\u00ed d\u1ee5: Nh\u00e0 \u1edf x\u00e3 h\u1ed9i).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean tr\u00ean th\u1ef1c t\u1ebf, s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf 30% l\u00e0 kh\u00f4ng nhi\u1ec1u. Ph\u1ea7n l\u1edbn doanh nghi\u1ec7p v\u1eabn thu\u1ed9c di\u1ec7n ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh v\u1ec1 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/chi-phi-lai-vay-bi-khong-che-quy-dinh-moi-nhat-2025\/\"><span style=\"font-weight: 400;\">chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 ch\u00ednh t\u1ea1i \u0111\u00e2y, nh\u1eefng r\u1ee7i ro c\u0169ng nh\u01b0 sai l\u1ea7m trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh n\u1ebfu kh\u00f4ng hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_va_sai_lam_thuong_gap_khi_quyet_toan_thue\"><\/span><b>Nh\u1eefng r\u1ee7i ro v\u00e0 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2673\" aria-describedby=\"caption-attachment-2673\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2673\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-va-sai-lam-thuong-gap-khi-ap-dung-ty-le-khong-che-chi-phi-lai-vay-trong-quyet-toan-thue-TNDN.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro v\u00e0 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong quy\u1ebft to\u00e1n thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-va-sai-lam-thuong-gap-khi-ap-dung-ty-le-khong-che-chi-phi-lai-vay-trong-quyet-toan-thue-TNDN.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-va-sai-lam-thuong-gap-khi-ap-dung-ty-le-khong-che-chi-phi-lai-vay-trong-quyet-toan-thue-TNDN-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-va-sai-lam-thuong-gap-khi-ap-dung-ty-le-khong-che-chi-phi-lai-vay-trong-quyet-toan-thue-TNDN-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-va-sai-lam-thuong-gap-khi-ap-dung-ty-le-khong-che-chi-phi-lai-vay-trong-quyet-toan-thue-TNDN-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-va-sai-lam-thuong-gap-khi-ap-dung-ty-le-khong-che-chi-phi-lai-vay-trong-quyet-toan-thue-TNDN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2673\" class=\"wp-caption-text\">Nh\u1eefng r\u1ee7i ro v\u00e0 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p r\u1eafc r\u1ed1i v\u1edbi t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb do:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai EBITDA: S\u1eed d\u1ee5ng EBITDA k\u1ebf to\u00e1n thay v\u00ec EBITDA \u0111i\u1ec1u ch\u1ec9nh theo lu\u1eadt thu\u1ebf (qu\u00ean c\u1ed9ng l\u1ea1i l\u00e3i vay r\u00f2ng ho\u1eb7c qu\u00ean tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA \u00e2m: Khi l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ed9ng kh\u1ea5u hao v\u1eabn nh\u1ecf h\u01a1n 0, m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd b\u1eb1ng 0. Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn t\u1ef1 \u00fd tr\u1eeb chi ph\u00ed l\u00e3i vay trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 sai quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7: Vi\u1ec7c kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c 01 (Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft) khi\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 lo\u1ea1i b\u1ecf chi ph\u00ed l\u00e3i vay m\u1ed9t c\u00e1ch kh\u1eaft khe h\u01a1n (<\/span><b>Xem chi ti\u1ebft:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/phu-luc-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn k\u00ea khai Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf cho th\u1ea5y, ph\u1ea7n l\u1edbn c\u00e1c r\u1ee7i ro v\u00e0 sai l\u1ea7m n\u00eau tr\u00ean \u0111\u1ec1u xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c doanh nghi\u1ec7p ch\u01b0a c\u00f3 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb chi ph\u00ed l\u00e3i vay b\u00e0i b\u1ea3n ngay t\u1eeb \u0111\u1ea7u, m\u00e0 ch\u1ec9 x\u1eed l\u00fd khi b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ec3 tr\u00e1nh b\u1ecb \u0111\u1ed9ng, gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed v\u00e0 truy thu thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_chi_phi_lai_vay_cho_doanh_nghiep\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n tr\u1ecb t\u1ed1t t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e2n \u0111\u1ed1i c\u1ea5u tr\u00fac v\u1ed1n: Xem x\u00e9t vi\u1ec7c t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o v\u1ed1n vay n\u1ebfu d\u1ef1 b\u00e1o EBITDA kh\u00f4ng \u0111\u1ee7 cao \u0111\u1ec3 &#8220;h\u1ea5p th\u1ee5&#8221; chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a EBITDA: C\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 kinh doanh, gi\u1ea3m chi ph\u00ed v\u1eadn h\u00e0nh \u0111\u1ec3 t\u0103ng m\u1eabu s\u1ed1 trong c\u00f4ng th\u1ee9c t\u00ednh tr\u1ea7n l\u00e3i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i s\u00e1t sao k\u1ebf ho\u1ea1ch chuy\u1ec3n l\u00e3i vay: L\u1eadp b\u1ea3ng theo d\u00f5i ph\u1ea7n l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecb m\u1ea5t quy\u1ec1n l\u1ee3i chuy\u1ec3n chi ph\u00ed trong v\u00f2ng 5 n\u0103m.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf c\u00e1c gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt nh\u01b0 c\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n v\u1ed1n, c\u1ea3i thi\u1ec7n EBITDA hay theo d\u00f5i ph\u1ea7n l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n chuy\u1ec3n k\u1ef3 sau, m\u00e0 c\u00f2n \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf ngay t\u1eeb kh\u00e2u l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/p>\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;\">T\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t quy \u0111\u1ecbnh mang t\u00ednh k\u1ef9 thu\u1eadt trong quy\u1ebft to\u00e1n thu\u1ebf TNDN, m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh, c\u1ea5u tr\u00fac v\u1ed1n v\u00e0 hi\u1ec7u qu\u1ea3 sau thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c hi\u1ec3u sai ph\u1ea1m vi \u00e1p d\u1ee5ng, x\u00e1c \u0111\u1ecbnh kh\u00f4ng ch\u00ednh x\u00e1c EBITDA hay b\u1ecf s\u00f3t quy\u1ec1n chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang c\u00e1c n\u0103m ti\u1ebfp theo \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro truy thu v\u00e0 gia t\u0103ng g\u00e1nh n\u1eb7ng thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ed3 s\u01a1, chu\u1ea9n h\u00f3a ph\u01b0\u01a1ng ph\u00e1p t\u00ednh v\u00e0 x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay ngay t\u1eeb \u0111\u1ea7u, thay v\u00ec x\u1eed l\u00fd b\u1ecb \u0111\u1ed9ng khi quy\u1ebft to\u00e1n. N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c c\u1ea7n t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, vi\u1ec7c tham v\u1ea5n chuy\u00ean gia thu\u1ebf gi\u00e0u kinh nghi\u1ec7m s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 l\u00e2u d\u00e0i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u, r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u v\u00e0 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 b\u1ec1n v\u1eefng.<\/span><\/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\"><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><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ty_le_khong_che_chi_phi_lai_vay_duoc_tru\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/b><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=\"Neu_doanh_nghiep_vay_von_cua_ngan_hang_va_khong_co_vay_cua_cac_ben_lien_ket_thi_co_bi_khong_che_chi_phi_lai_vay_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n c\u1ee7a ng\u00e2n h\u00e0ng v\u00e0 kh\u00f4ng c\u00f3 vay c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft th\u00ec c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf 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, n\u1ebfu doanh nghi\u1ec7p c\u00f3 b\u1ea5t k\u1ef3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o kh\u00e1c (nh\u01b0 b\u00e1n h\u00e0ng cho c\u00f4ng ty m\u1eb9, thu\u00ea kho b\u00e3i c\u1ee7a c\u00f4ng ty con...). Khi \u0111\u00e3 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, t\u1ed5ng l\u00e3i vay (bao g\u1ed3m c\u1ea3 l\u00e3i vay ng\u00e2n h\u00e0ng) \u0111\u1ec1u b\u1ecb kh\u1ed1ng ch\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=\"Chi_phi_lai_vay_bi_loai_co_duoc_tinh_vao_lo_de_chuyen_lo_khong\"><\/span>Chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ed7 \u0111\u1ec3 chuy\u1ec3n l\u1ed7 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. \u0110\u00e2y l\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tuy nhi\u00ean, n\u00f3 \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang \u0111\u1ec3 chuy\u1ec3n sang c\u00e1c n\u0103m sau nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf ph\u1ea7n \u201cC\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang c\u00e1c k\u1ef3 sau\u201d.                    <\/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=\"Lai_tien_gui_ngan_hang_co_duoc_tru_truc_tiep_vao_chi_phi_lai_vay_truoc_khi_tinh_khong_che_khong\"><\/span>L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed l\u00e3i vay tr\u01b0\u1edbc khi t\u00ednh kh\u1ed1ng ch\u1ebf 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, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi \u0111\u00e3 tr\u1eeb \u0111i l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3.                    <\/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\": \"N\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n c\u1ee7a ng\u00e2n h\u00e0ng v\u00e0 kh\u00f4ng c\u00f3 vay c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft th\u00ec c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf 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, n\u1ebfu doanh nghi\u1ec7p c\u00f3 b\u1ea5t k\u1ef3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o kh\u00e1c (nh\u01b0 b\u00e1n h\u00e0ng cho c\u00f4ng ty m\u1eb9, thu\u00ea kho b\u00e3i c\u1ee7a c\u00f4ng ty con...). 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Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi \u0111\u00e3 tr\u1eeb \u0111i l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3.\"\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;\"><b><i>Ban bi\u00ean t\u1eadp MAN \u2013 Master Accountant Network<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh thu\u1ebf c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0 s\u00e2u r\u1ed9ng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong c\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA, ph\u1ea1m vi \u00e1p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2672,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2671","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\/2671","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=2671"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2671\/revisions"}],"predecessor-version":[{"id":2678,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2671\/revisions\/2678"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2672"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}