{"id":2885,"date":"2026-01-28T21:28:02","date_gmt":"2026-01-29T04:28:02","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2885"},"modified":"2026-02-09T21:36:51","modified_gmt":"2026-02-10T04:36:51","slug":"quy-dinh-chuyen-tiep-chi-phi-lai-vay","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/","title":{"rendered":"Transitional provisions for interest expense under Decree 20\/2025\/ND-CP"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0 n\u1ed9i dung then ch\u1ed1t m\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm v\u1eefng khi quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u1eeb n\u0103m 2026. Quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng ch\u1ec9 th\u00e1o g\u1ee1 \u201cn\u00fat th\u1eaft\u201d kh\u1ed1ng ch\u1ebf 30% EBITDA \u0111\u1ed1i v\u1edbi nhi\u1ec1u kho\u1ea3n vay ng\u00e2n h\u00e0ng, m\u00e0 c\u00f2n m\u1edf ra c\u01a1 h\u1ed9i kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf cho ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u00e3 b\u1ecb lo\u1ea1i trong giai \u0111o\u1ea1n 2020 &#8211; 2024. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch to\u00e0n di\u1ec7n c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp, c\u00e1ch t\u00ednh, v\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang &#8211; \u0111\u1ee7 &#8211; an to\u00e0n khi quy\u1ebft to\u00e1n thu\u1ebf.<\/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\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Tong_quan_ve_khong_che_chi_phi_lai_vay_Tran_30_EBITDA\" >T\u1ed5ng quan v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (Tr\u1ea7n 30% EBITDA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Diem_moi_dot_pha_cua_Nghi_dinh_202025ND-CP\" >\u0110i\u1ec3m m\u1edbi \u0111\u1ed9t ph\u00e1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Noi_long_dinh_nghia_%E2%80%9CBen_lien_ket%E2%80%9D_voi_Ngan_hang\" >N\u1edbi l\u1ecfng \u0111\u1ecbnh ngh\u0129a &#8220;B\u00ean li\u00ean k\u1ebft&#8221; v\u1edbi Ng\u00e2n h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Mo_duong_cho_viec_%E2%80%9Cgiai_phong%E2%80%9D_chi_phi_lai_vay_ton_dong\" >M\u1edf \u0111\u01b0\u1eddng cho vi\u1ec7c &#8220;gi\u1ea3i ph\u00f3ng&#8221; chi ph\u00ed l\u00e3i vay t\u1ed3n \u0111\u1ecdng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Chi_tiet_quy_dinh_chuyen_tiep_chi_phi_lai_vay_theo_luat_moi\" >Chi ti\u1ebft quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo lu\u1eadt m\u1edbi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Nguyen_tac_chuyen_tiep_5_nam\" >Nguy\u00ean t\u1eafc chuy\u1ec3n ti\u1ebfp 5 n\u0103m<\/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\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Co_che_xu_ly_lai_vay_ton_dong_truoc_nam_2025\" >C\u01a1 ch\u1ebf x\u1eed l\u00fd l\u00e3i vay t\u1ed3n \u0111\u1ecdng tr\u01b0\u1edbc n\u0103m 2025<\/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\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Thu_tu_uu_tien_khau_tru\" >Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean kh\u1ea5u tr\u1eeb<\/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\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Vi_du_minh_hoa_thuc_te_ve_quy_dinh_chuyen_tiep_chi_phi_lai_vay\" >V\u00ed d\u1ee5 minh h\u1ecda th\u1ef1c t\u1ebf v\u1ec1 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Phan_tich_cac_tinh_huong_dac_biet\" >Ph\u00e2n t\u00edch c\u00e1c t\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Chuyen_tiep_lai_vay_khi_Doanh_nghiep_bi_lo_hoac_EBITDA_am\" >Chuy\u1ec3n ti\u1ebfp l\u00e3i vay khi Doanh nghi\u1ec7p b\u1ecb l\u1ed7 ho\u1eb7c EBITDA \u00e2m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Xu_ly_lai_vay_chuyen_tiep_khi_Sap_nhap_Chia_tach_doanh_nghiep_M_A\" >X\u1eed l\u00fd l\u00e3i vay chuy\u1ec3n ti\u1ebfp khi S\u00e1p nh\u1eadp, Chia t\u00e1ch doanh nghi\u1ec7p (M&amp;A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Su_tuong_tac_giua_Chuyen_lo_va_Chuyen_tiep_lai_vay\" >S\u1ef1 t\u01b0\u01a1ng t\u00e1c gi\u1eefa Chuy\u1ec3n l\u1ed7 v\u00e0 Chuy\u1ec3n ti\u1ebfp l\u00e3i vay<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Goc_nhin_tu_chuyen_gia_cua_MAN_%E2%80%93_Master_Accountant_Network\" >G\u00f3c nh\u00ecn t\u1eeb chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Kiem_soat_cau_truc_von_Debt-to-Equity\" >Ki\u1ec3m so\u00e1t c\u1ea5u tr\u00fac v\u1ed1n (Debt-to-Equity)<\/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\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Toi_uu_hoa_dong_tien_gui_va_cho_vay\" >T\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n g\u1eedi v\u00e0 cho vay<\/a><\/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\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Ra_soat_rui_ro_%E2%80%9CVon_mong%E2%80%9D_Thin_Capitalization\" >R\u00e0 so\u00e1t r\u1ee7i ro &#8220;V\u1ed1n m\u1ecfng&#8221; (Thin Capitalization)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Cau_hoi_thuong_gap_ve_quy_dinh_chuyen_tiep_chi_phi_lai_vay\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Lai_vay_bi_loai_do_EBITDA_am_co_duoc_chuyen_tiep_sang_nam_sau_khong\" >L\u00e3i vay b\u1ecb lo\u1ea1i do EBITDA \u00e2m c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp sang n\u0103m sau kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Doanh_nghiep_lo_nhieu_nam_lien_tiep_co_bi_%E2%80%9Cmat%E2%80%9D_quyen_chuyen_tiep_lai_vay_khong\" >Doanh nghi\u1ec7p l\u1ed7 nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp c\u00f3 b\u1ecb \u201cm\u1ea5t\u201d quy\u1ec1n chuy\u1ec3n ti\u1ebfp 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Chi_phi_lai_vay_bi_loai_do_chua_gop_du_von_dieu_le_co_duoc_chuyen_tiep_khong\" >Chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i do ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Doanh_nghiep_co_bat_buoc_phai_ke_khai_phu_luc_giao_dich_lien_ket_de_duoc_chuyen_tiep_lai_vay_khong\" >Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp 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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chuyen-tiep-chi-phi-lai-vay\/#Khi_sap_nhap_doanh_nghiep_chi_phi_lai_vay_chua_duoc_tru_co_duoc_ke_thua_khong\" >Khi s\u00e1p nh\u1eadp doanh nghi\u1ec7p, chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_khong_che_chi_phi_lai_vay_Tran_30_EBITDA\"><\/span><b>T\u1ed5ng quan v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (Tr\u1ea7n 30% EBITDA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 nay l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/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 d\u01b0\u1edbi \u0111\u00e2y:<\/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;\"><b>EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh + Chi ph\u00ed l\u00e3i vay + Chi ph\u00ed kh\u1ea5u hao<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n gi\u00e1 th\u00f4ng qua vi\u1ec7c \u0111\u1ea9y chi ph\u00ed l\u00e3i vay l\u00ean cao gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Tuy nhi\u00ean, n\u1ebfu chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf v\u01b0\u1ee3t qu\u00e1 m\u1ee9c tr\u1ea7n n\u00e0y, ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c s\u1ebd b\u1ecb lo\u1ea1i khi t\u00ednh thu\u1ebf TNDN. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fac quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay ph\u00e1t huy vai tr\u00f2 c\u1ee9u c\u00e1nh cho d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Diem_moi_dot_pha_cua_Nghi_dinh_202025ND-CP\"><\/span><b>\u0110i\u1ec3m m\u1edbi \u0111\u1ed9t ph\u00e1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nh\u1eefng s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP t\u1eadp trung v\u00e0o hai tr\u1ee5c ch\u00ednh: Ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft v\u00e0 c\u01a1 ch\u1ebf x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i trong c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Noi_long_dinh_nghia_%E2%80%9CBen_lien_ket%E2%80%9D_voi_Ngan_hang\"><\/span><b>N\u1edbi l\u1ecfng \u0111\u1ecbnh ngh\u0129a &#8220;B\u00ean li\u00ean k\u1ebft&#8221; v\u1edbi Ng\u00e2n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, n\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi t\u1ef7 l\u1ec7 tr\u00ean 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n, ng\u00e2n h\u00e0ng \u0111\u00f3 s\u1ebd b\u1ecb coi l\u00e0 b\u00ean li\u00ean k\u1ebft. Quy \u0111\u1ecbnh n\u00e0y khi\u1ebfn h\u1ea7u h\u1ebft doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ec1u r\u01a1i v\u00e0o v\u00f2ng xo\u00e1y kh\u1ed1ng ch\u1ebf 30% EBITDA d\u00f9 kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u00e3 b\u00e3i b\u1ecf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh n\u1edbi l\u1ecfng ti\u00eau ch\u00ed n\u00e0y. H\u1ec7 qu\u1ea3 l\u00e0 trong k\u1ef3 quy\u1ebft to\u00e1n 2025 v\u00e0 2026, nhi\u1ec1u \u0111\u01a1n v\u1ecb s\u1ebd t\u1eeb tr\u1ea1ng th\u00e1i &#8220;c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft&#8221; sang &#8220;kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft&#8221;, t\u1eeb \u0111\u00f3 kh\u00f4ng c\u00f2n b\u1ecb kh\u1ed1ng ch\u1ebf b\u1edfi m\u1ee9c tr\u1ea7n l\u00e3i vay n\u00e0y cho c\u00e1c kho\u1ea3n ph\u00e1t sinh m\u1edbi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mo_duong_cho_viec_%E2%80%9Cgiai_phong%E2%80%9D_chi_phi_lai_vay_ton_dong\"><\/span><b>M\u1edf \u0111\u01b0\u1eddng cho vi\u1ec7c &#8220;gi\u1ea3i ph\u00f3ng&#8221; chi ph\u00ed l\u00e3i vay t\u1ed3n \u0111\u1ecdng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Quan tr\u1ecdng h\u01a1n, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP thi\u1ebft l\u1eadp m\u1ed9t c\u01a1 ch\u1ebf r\u00f5 r\u00e0ng cho vi\u1ec7c x\u1eed l\u00fd ph\u1ea7n chi ph\u00ed b\u1ecb lo\u1ea1i t\u1eeb giai \u0111o\u1ea1n 2020 &#8211; 2024. \u0110\u00e2y l\u00e0 n\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_quy_dinh_chuyen_tiep_chi_phi_lai_vay_theo_luat_moi\"><\/span><b>Chi ti\u1ebft quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo lu\u1eadt m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0 kh\u00f4ng b\u1ecf s\u00f3t quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf, quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u1ea7n \u0111\u01b0\u1ee3c b\u00f3c t\u00e1ch theo t\u1eebng nguy\u00ean t\u1eafc c\u1ee5 th\u1ec3, bao g\u1ed3m th\u1eddi h\u1ea1n chuy\u1ec3n ti\u1ebfp, ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb qua c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c n\u1ed9i dung tr\u1ecdng t\u00e2m m\u00e0 k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_chuyen_tiep_5_nam\"><\/span><b>Nguy\u00ean t\u1eafc chuy\u1ec3n ti\u1ebfp 5 n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c 30% EBITDA) \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Th\u1eddi gian chuy\u1ec3n ti\u1ebfp t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_xu_ly_lai_vay_ton_dong_truoc_nam_2025\"><\/span><b>C\u01a1 ch\u1ebf x\u1eed l\u00fd l\u00e3i vay t\u1ed3n \u0111\u1ecdng tr\u01b0\u1edbc n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP cho ph\u00e9p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ebfp s\u1ed1 l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a c\u00e1c n\u0103m c\u0169 v\u00e0o c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb 2024 tr\u1edf \u0111i.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p &#8220;tho\u00e1t&#8221; li\u00ean k\u1ebft: D\u00f9 hi\u1ec7n t\u1ea1i kh\u00f4ng c\u00f2n giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c quy\u1ec1n chuy\u1ec3n ti\u1ebfp s\u1ed1 l\u00e3i vay \u0111\u00e3 b\u1ecb lo\u1ea1i t\u1eeb nh\u1eefng n\u0103m c\u00f2n quan h\u1ec7 li\u00ean k\u1ebft (trong th\u1eddi h\u1ea1n 5 n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh: T\u1ed5ng l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 hi\u1ec7n t\u1ea1i + S\u1ed1 l\u00e3i vay chuy\u1ec3n ti\u1ebfp t\u1eeb qu\u00e1 kh\u1ee9 nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 30% EBITDA c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay t\u1ed3n \u0111\u1ecdng ch\u01b0a ph\u1ea3i l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf. Tr\u00ean th\u1ef1c t\u1ebf, th\u1ee9 t\u1ef1 ph\u00e2n b\u1ed5 v\u00e0 \u01b0u ti\u00ean kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n l\u00e3i vay chuy\u1ec3n ti\u1ebfp theo t\u1eebng n\u0103m ph\u00e1t sinh m\u1edbi l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t, b\u1edfi n\u1ebfu \u00e1p d\u1ee5ng sai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ec3 l\u00e3i vay h\u1ebft h\u1ea1n 5 n\u0103m m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_khau_tru\"><\/span><b>Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u quy\u1ec1n l\u1ee3i, doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng quy t\u1eafc &#8220;V\u00e0o tr\u01b0\u1edbc &#8211; Ra tr\u01b0\u1edbc&#8221; (FIFO) \u0111\u1ed1i v\u1edbi l\u00e3i vay chuy\u1ec3n ti\u1ebfp. Ngh\u0129a l\u00e0 ph\u1ea7n l\u00e3i vay b\u1ecb lo\u1ea1i c\u1ee7a n\u0103m xa nh\u1ea5t (v\u00ed d\u1ee5 n\u0103m 2021) s\u1ebd \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u01b0a v\u00e0o kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc trong n\u0103m 2026 \u0111\u1ec3 tr\u00e1nh b\u1ecb h\u1ebft h\u1ea1n 5 n\u0103m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_thuc_te_ve_quy_dinh_chuyen_tiep_chi_phi_lai_vay\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda th\u1ef1c t\u1ebf v\u1ec1 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed C\u00f4ng ty TNHH ABC trong n\u0103m 2026 c\u00f3 c\u00e1c s\u1ed1 li\u1ec7u sau:<\/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: 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh n\u0103m 2026: 15 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: 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i (v\u01b0\u1ee3t tr\u1ea7n) t\u1eeb n\u0103m 2022 ch\u01b0a chuy\u1ec3n h\u1ebft: 8 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; T\u00ednh EBITDA n\u0103m 2026:<\/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 = 50 + 15 + 10 = 75 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; T\u00ednh m\u1ee9c tr\u1ea7n l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb:<\/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;\">M\u1ee9c tr\u1ea7n = 75 x 30% = 22.5 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay, t\u1ed5ng s\u1ed1 l\u00e3i vay c\u00f3 th\u1ec3 \u0111\u01b0a v\u00e0o chi ph\u00ed l\u00e0 22.5 t\u1ef7.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean tr\u1eeb l\u00e3i vay ph\u00e1t sinh trong n\u0103m: 15 t\u1ef7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 c\u00f2n l\u1ea1i cho l\u00e3i vay chuy\u1ec3n ti\u1ebfp: 22.5 &#8211; 15 = 7.5 t\u1ef7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u00e3i vay n\u0103m 2022 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp v\u00e0o n\u0103m 2026 l\u00e0 7,5 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u00e3i vay n\u0103m 2022 c\u00f2n d\u01b0 (8 &#8211; 7.5 = 0.5 t\u1ef7 \u0111\u1ed3ng) s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m 2027 (n\u1ebfu c\u00f2n trong h\u1ea1n 5 n\u0103m).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 v\u00ed d\u1ee5 minh h\u1ecda cho th\u1ea5y c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay v\u1eadn h\u00e0nh kh\u00e1 \u201ctr\u01a1n tru\u201d trong \u0111i\u1ec1u ki\u1ec7n b\u00ecnh th\u01b0\u1eddng, nh\u01b0ng th\u1ef1c t\u1ebf quy\u1ebft to\u00e1n thu\u1ebf l\u1ea1i t\u1ed3n t\u1ea1i nhi\u1ec1u k\u1ecbch b\u1ea3n \u0111\u1eb7c th\u00f9 nh\u01b0 doanh nghi\u1ec7p b\u1ecb l\u1ed7, EBITDA \u00e2m ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac doanh nghi\u1ec7p. \u0110\u00e2y ch\u00ednh l\u00e0 nh\u1eefng t\u00ecnh hu\u1ed1ng d\u1ec5 ph\u00e1t sinh sai s\u00f3t n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<blockquote><p><strong>Xem chi ti\u1ebft:<\/strong> <a href=\"https:\/\/giaodichlienket.man.net.vn\/cong-thuc-tinh-lai-vay-giao-dich-lien-ket\/\">C\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_cac_tinh_huong_dac_biet\"><\/span><b>Ph\u00e2n t\u00edch c\u00e1c t\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2888\" aria-describedby=\"caption-attachment-2888\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2888\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-nhung-truong-hop-dac-biet-trong-quy-dinh-chuyen-tiep-chi-phi-lai-vay.jpg\" alt=\"Ph\u00e2n t\u00edch nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t trong quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-nhung-truong-hop-dac-biet-trong-quy-dinh-chuyen-tiep-chi-phi-lai-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-nhung-truong-hop-dac-biet-trong-quy-dinh-chuyen-tiep-chi-phi-lai-vay-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-nhung-truong-hop-dac-biet-trong-quy-dinh-chuyen-tiep-chi-phi-lai-vay-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-nhung-truong-hop-dac-biet-trong-quy-dinh-chuyen-tiep-chi-phi-lai-vay-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-nhung-truong-hop-dac-biet-trong-quy-dinh-chuyen-tiep-chi-phi-lai-vay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2888\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t trong quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u201cchu\u1ea9n s\u00e1ch gi\u00e1o khoa\u201d. Nhi\u1ec1u doanh nghi\u1ec7p r\u01a1i v\u00e0o c\u00e1c k\u1ecbch b\u1ea3n \u0111\u1eb7c th\u00f9 li\u00ean quan \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh, t\u00e1i c\u1ea5u tr\u00fac ho\u1eb7c thay \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, \u0111\u00f2i h\u1ecfi c\u00e1ch hi\u1ec3u v\u00e0 x\u1eed l\u00fd linh ho\u1ea1t nh\u01b0ng v\u1eabn tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_tiep_lai_vay_khi_Doanh_nghiep_bi_lo_hoac_EBITDA_am\"><\/span><b>Chuy\u1ec3n ti\u1ebfp l\u00e3i vay khi Doanh nghi\u1ec7p b\u1ecb l\u1ed7 ho\u1eb7c EBITDA \u00e2m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p c\u00f3 k\u1ebft qu\u1ea3 kinh doanh l\u1ed7 ho\u1eb7c kh\u1ea5u hao qu\u00e1 l\u1edbn d\u1eabn \u0111\u1ebfn EBITDA \u00e2m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00fac n\u00e0y b\u1eb1ng 0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay thu\u1ea7n ph\u00e1t sinh trong n\u0103m s\u1ebd b\u1ecb lo\u1ea1i 100%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u00e3i vay n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 sang n\u0103m sau (theo d\u00f5i ri\u00eang nh\u01b0 m\u1ed9t kho\u1ea3n l\u1ed7 v\u1ec1 l\u00e3i vay).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai l\u1ea7m c\u1ea7n tr\u00e1nh: Nhi\u1ec1u k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn r\u1eb1ng n\u1ebfu l\u1ed7 th\u00ec kh\u00f4ng c\u1ea7n k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 quan \u0111i\u1ec3m sai l\u1ea7m d\u1eabn \u0111\u1ebfn m\u1ea5t quy\u1ec1n chuy\u1ec3n ti\u1ebfp sau n\u00e0y.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_lai_vay_chuyen_tiep_khi_Sap_nhap_Chia_tach_doanh_nghiep_M_A\"><\/span><b>X\u1eed l\u00fd l\u00e3i vay chuy\u1ec3n ti\u1ebfp khi S\u00e1p nh\u1eadp, Chia t\u00e1ch doanh nghi\u1ec7p (M&amp;A)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p A s\u00e1p nh\u1eadp v\u00e0o doanh nghi\u1ec7p B:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p B (sau s\u00e1p nh\u1eadp) \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba s\u1ed1 chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp c\u1ee7a doanh nghi\u1ec7p A, v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u00e3i vay n\u00e0y v\u1eabn trong th\u1eddi h\u1ea1n 5 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n chu\u1ea9n b\u1ecb bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 s\u1ed1 li\u1ec7u \u0111\u1ed1i so\u00e1t thu\u1ebf chi ti\u1ebft \u0111\u1ec3 tr\u00e1nh tranh ch\u1ea5p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd khi h\u1eadu ki\u1ec3m.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Su_tuong_tac_giua_Chuyen_lo_va_Chuyen_tiep_lai_vay\"><\/span><b>S\u1ef1 t\u01b0\u01a1ng t\u00e1c gi\u1eefa Chuy\u1ec3n l\u1ed7 v\u00e0 Chuy\u1ec3n ti\u1ebfp l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n l\u1ed7: Tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n ti\u1ebfp l\u00e3i vay: C\u1ed9ng v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Vi\u1ec7c t\u00ednh to\u00e1n sai th\u1ee9 t\u1ef1 c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Goc_nhin_tu_chuyen_gia_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>G\u00f3c nh\u00ecn t\u1eeb chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2887\" aria-describedby=\"caption-attachment-2887\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2887\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Goc-nhin-tu-chuyen-gia-MAN-ve-quy-dinh-chuyen-tiep-chi-phi-lai-vay.jpg\" alt=\"G\u00f3c nh\u00ecn t\u1eeb chuy\u00ean gia c\u1ee7a MAN v\u1ec1 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Goc-nhin-tu-chuyen-gia-MAN-ve-quy-dinh-chuyen-tiep-chi-phi-lai-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Goc-nhin-tu-chuyen-gia-MAN-ve-quy-dinh-chuyen-tiep-chi-phi-lai-vay-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Goc-nhin-tu-chuyen-gia-MAN-ve-quy-dinh-chuyen-tiep-chi-phi-lai-vay-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Goc-nhin-tu-chuyen-gia-MAN-ve-quy-dinh-chuyen-tiep-chi-phi-lai-vay-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Goc-nhin-tu-chuyen-gia-MAN-ve-quy-dinh-chuyen-tiep-chi-phi-lai-vay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2887\" class=\"wp-caption-text\">G\u00f3c nh\u00ecn t\u1eeb chuy\u00ean gia c\u1ee7a MAN v\u1ec1 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 chuy\u00ean gia thu\u1ebf, quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0 s\u1ef1 n\u1edbi l\u1ecfng v\u1ec1 t\u00e0i ch\u00ednh. Tuy nhi\u00ean, \u0111\u1ec3 th\u1ef1c s\u1ef1 t\u1ed1i \u01b0u, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c 3 b\u01b0\u1edbc:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_cau_truc_von_Debt-to-Equity\"><\/span><b>Ki\u1ec3m so\u00e1t c\u1ea5u tr\u00fac v\u1ed1n (Debt-to-Equity)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u00f9 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u00e3 n\u1edbi l\u1ecfng li\u00ean k\u1ebft ng\u00e2n h\u00e0ng, nh\u01b0ng n\u1ebfu doanh nghi\u1ec7p vay t\u1eeb c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00e1c, m\u1ee9c tr\u1ea7n 30% v\u1eabn r\u1ea5t nghi\u00eam ng\u1eb7t. H\u00e3y c\u00e2n nh\u1eafc ph\u01b0\u01a1ng \u00e1n t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ec3 gi\u1ea3m t\u1ef7 l\u1ec7 l\u00e3i vay thu\u1ea7n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_dong_tien_gui_va_cho_vay\"><\/span><b>T\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n g\u1eedi v\u00e0 cho vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u00ec c\u00f4ng th\u1ee9c t\u00ednh d\u1ef1a tr\u00ean &#8220;L\u00e3i vay thu\u1ea7n&#8221; (L\u00e3i vay tr\u1ea3 \u0111i &#8211; L\u00e3i ti\u1ec1n g\u1eedi nh\u1eadn v\u1ec1), vi\u1ec7c t\u0103ng thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi s\u1ebd gi\u00fap t\u0103ng h\u1ea1n m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_rui_ro_%E2%80%9CVon_mong%E2%80%9D_Thin_Capitalization\"><\/span><b>R\u00e0 so\u00e1t r\u1ee7i ro &#8220;V\u1ed1n m\u1ecfng&#8221; (Thin Capitalization)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 kh\u1ed1ng ch\u1ebf l\u00e3i vay theo EBITDA (ch\u1ed1ng chuy\u1ec3n gi\u00e1) v\u1edbi kh\u1ed1ng ch\u1ebf l\u00e3i vay do ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo ti\u1ebfn \u0111\u1ed9. Ph\u1ea7n l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu s\u1ebd b\u1ecb lo\u1ea1i v\u0129nh vi\u1ec5n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay.<\/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;\">Vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 doanh nghi\u1ec7p b\u1ea3o v\u1ec7 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p. Trong k\u1ef7 nguy\u00ean s\u1ed1 h\u00f3a qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026, d\u1eef li\u1ec7u c\u1ee7a b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1ed1i so\u00e1t t\u1ef1 \u0111\u1ed9ng. M\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c theo d\u00f5i th\u1eddi h\u1ea1n chuy\u1ec3n ti\u1ebfp c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/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 T\u01b0 V\u1ea5n <\/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\"><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) &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.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_quy_dinh_chuyen_tiep_chi_phi_lai_vay\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay<\/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=\"Lai_vay_bi_loai_do_EBITDA_am_co_duoc_chuyen_tiep_sang_nam_sau_khong\"><\/span>L\u00e3i vay b\u1ecb lo\u1ea1i do EBITDA \u00e2m c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp sang n\u0103m sau kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Khi EBITDA \u00e2m, m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng 0, d\u1eabn \u0111\u1ebfn to\u00e0n b\u1ed9 l\u00e3i vay thu\u1ea7n b\u1ecb lo\u1ea1i trong k\u1ef3. Ph\u1ea7n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang v\u00e0 chuy\u1ec3n ti\u1ebfp sang c\u00e1c n\u0103m ti\u1ebfp theo, mi\u1ec5n l\u00e0 c\u00f2n trong th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ph\u00e1t sinh.                    <\/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_lo_nhieu_nam_lien_tiep_co_bi_%E2%80%9Cmat%E2%80%9D_quyen_chuyen_tiep_lai_vay_khong\"><\/span>Doanh nghi\u1ec7p l\u1ed7 nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp c\u00f3 b\u1ecb \u201cm\u1ea5t\u201d quy\u1ec1n chuy\u1ec3n ti\u1ebfp 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\tKh\u00f4ng m\u1ea5t quy\u1ec1n, nh\u01b0ng c\u00f3 r\u1ee7i ro h\u1ebft h\u1ea1n. Th\u1eddi h\u1ea1n chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay t\u1ed1i \u0111a l\u00e0 05 n\u0103m, kh\u00f4ng ph\u1ee5 thu\u1ed9c vi\u1ec7c doanh nghi\u1ec7p c\u00f3 l\u00e3i hay l\u1ed7. N\u1ebfu sau 05 n\u0103m v\u1eabn kh\u00f4ng ph\u00e1t sinh \u0111\u1ee7 EBITDA d\u01b0\u01a1ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb, ph\u1ea7n l\u00e3i vay c\u00f2n l\u1ea1i s\u1ebd b\u1ecb lo\u1ea1i v\u0129nh vi\u1ec5n.                    <\/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_do_chua_gop_du_von_dieu_le_co_duoc_chuyen_tiep_khong\"><\/span>Chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i do ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp 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. Ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a g\u00f3p \u0111\u1ee7 theo ti\u1ebfn \u0111\u1ed9 \u0111\u0103ng k\u00fd s\u1ebd b\u1ecb lo\u1ea1i v\u0129nh vi\u1ec5n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay, k\u1ec3 c\u1ea3 theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.                    <\/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_bat_buoc_phai_ke_khai_phu_luc_giao_dich_lien_ket_de_duoc_chuyen_tiep_lai_vay_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp 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. Vi\u1ec7c k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u1ec3 x\u00e1c l\u1eadp quy\u1ec1n chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai sai, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 b\u00e1c to\u00e0n b\u1ed9 s\u1ed1 l\u00e3i vay chuy\u1ec3n ti\u1ebfp khi thanh tra.                    <\/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=\"Khi_sap_nhap_doanh_nghiep_chi_phi_lai_vay_chua_duoc_tru_co_duoc_ke_thua_khong\"><\/span>Khi s\u00e1p nh\u1eadp doanh nghi\u1ec7p, chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba 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 vi\u1ec7c s\u00e1p nh\u1eadp, chia t\u00e1ch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 chi ph\u00ed l\u00e3i vay \u0111\u00f3 v\u1eabn c\u00f2n trong th\u1eddi h\u1ea1n 05 n\u0103m. Doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 b\u00e0n giao s\u1ed1 li\u1ec7u thu\u1ebf r\u00f5 r\u00e0ng \u0111\u1ec3 ch\u1ee9ng minh quy\u1ec1n k\u1ebf th\u1eeba.                    <\/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\": \"L\u00e3i vay b\u1ecb lo\u1ea1i do EBITDA \u00e2m c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp sang n\u0103m sau kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Khi EBITDA \u00e2m, m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng 0, d\u1eabn \u0111\u1ebfn to\u00e0n b\u1ed9 l\u00e3i vay thu\u1ea7n b\u1ecb lo\u1ea1i trong k\u1ef3. 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Ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a g\u00f3p \u0111\u1ee7 theo ti\u1ebfn \u0111\u1ed9 \u0111\u0103ng k\u00fd s\u1ebd b\u1ecb lo\u1ea1i v\u0129nh vi\u1ec5n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay, k\u1ec3 c\u1ea3 theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.\"\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 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp 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. Vi\u1ec7c k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u1ec3 x\u00e1c l\u1eadp quy\u1ec1n chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai sai, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 b\u00e1c to\u00e0n b\u1ed9 s\u1ed1 l\u00e3i vay chuy\u1ec3n ti\u1ebfp khi thanh tra.\"\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\": \"Khi s\u00e1p nh\u1eadp doanh nghi\u1ec7p, chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba 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 vi\u1ec7c s\u00e1p nh\u1eadp, chia t\u00e1ch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 chi ph\u00ed l\u00e3i vay \u0111\u00f3 v\u1eabn c\u00f2n trong th\u1eddi h\u1ea1n 05 n\u0103m. Doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 b\u00e0n giao s\u1ed1 li\u1ec7u thu\u1ebf r\u00f5 r\u00e0ng \u0111\u1ec3 ch\u1ee9ng minh quy\u1ec1n k\u1ebf th\u1eeba.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0 n\u1ed9i dung then ch\u1ed1t m\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm v\u1eefng khi quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u1eeb n\u0103m 2026. Quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng ch\u1ec9 th\u00e1o g\u1ee1 \u201cn\u00fat th\u1eaft\u201d kh\u1ed1ng ch\u1ebf 30% EBITDA \u0111\u1ed1i v\u1edbi nhi\u1ec1u kho\u1ea3n vay ng\u00e2n h\u00e0ng, m\u00e0 c\u00f2n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2885","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\/2885","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=2885"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2885\/revisions"}],"predecessor-version":[{"id":2952,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2885\/revisions\/2952"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2886"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}