{"id":3616,"date":"2026-03-27T03:01:30","date_gmt":"2026-03-27T10:01:30","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3616"},"modified":"2026-03-27T03:01:30","modified_gmt":"2026-03-27T10:01:30","slug":"quan-he-lien-ket-khi-vay-tien-giam-doc","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/","title":{"rendered":"Quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7n nay, vi\u1ec7c Gi\u00e1m \u0111\u1ed1c ho\u1eb7c c\u00e1c c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh cho c\u00f4ng ty vay ti\u1ec1n \u0111\u1ec3 b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean. Tuy nhi\u00ean, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 theo c\u00e1c quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">Decree 132\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">,<\/span><\/strong> giao d\u1ecbch n\u00e0y ti\u1ec1m \u1ea9n r\u1ea5t nhi\u1ec1u nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c \u0111i\u1ec1u ki\u1ec7n, h\u1ec7 l\u1ee5y v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/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\">Index<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Ban_chat_phap_ly_cua_quan_he_lien_ket_khi_vay_tien_giam_doc\" >B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Dieu_kien_xac_dinh_quan_he_lien_ket_khi_vay_tien_Giam_doc_theo_luat_dinh\" >\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c theo lu\u1eadt \u0111\u1ecbnh<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Phan_tich_sau_ve_Von_gop_cua_chu_so_huu_trong_quan_he_lien_ket_khi_vay_tien_giam_doc\" >Ph\u00e2n t\u00edch s\u00e2u v\u1ec1 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu trong quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Thoi_diem_xac_dinh_quan_he_lien_ket_khi_vay_tien_giam_doc\" >Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Cac_truong_hop_cu_the_vay_tien_giam_doc_hinh_thanh_quan_he_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Truong_hop_1_Giam_doc_so_huu_tren_25_von_gop\" >Tr\u01b0\u1eddng h\u1ee3p 1: Gi\u00e1m \u0111\u1ed1c s\u1edf h\u1eefu tr\u00ean 25% v\u1ed1n g\u00f3p<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Truong_hop_2_Khoan_vay_tu_Giam_doc_thue_vuot_nguong_10_von_gop\" >Tr\u01b0\u1eddng h\u1ee3p 2: Kho\u1ea3n vay t\u1eeb Gi\u00e1m \u0111\u1ed1c thu\u00ea v\u01b0\u1ee3t ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Truong_hop_3_Quan_he_lien_ket_khi_vay_tien_giam_doc_thong_qua_nguoi_than\" >Tr\u01b0\u1eddng h\u1ee3p 3: Quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c th\u00f4ng qua ng\u01b0\u1eddi th\u00e2n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Cac_truong_hop_khong_phai_la_quan_he_lien_ket_khi_vay_tien_giam_doc\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Truong_hop_1_Khoan_vay_co_gia_tri_thap\" >Tr\u01b0\u1eddng h\u1ee3p 1: Kho\u1ea3n vay c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Truong_hop_2_Vay_tu_ca_nhan_khong_co_quyen_dieu_hanh\" >Tr\u01b0\u1eddng h\u1ee3p 2: Vay t\u1eeb c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Truong_hop_3_Muon_tien_hoan_tra_trong_ngay\" >Tr\u01b0\u1eddng h\u1ee3p 3: M\u01b0\u1ee3n ti\u1ec1n ho\u00e0n tr\u1ea3 trong ng\u00e0y<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#He_luy_thue_va_quy_tac_EBITDA_30_khi_co_quan_he_lien_ket_khi_vay_tien_giam_doc\" >H\u1ec7 l\u1ee5y thu\u1ebf v\u00e0 quy t\u1eafc EBITDA 30% khi c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Khong_che_chi_phi_lai_vay\" >Control interest costs<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Rui_ro_tu_viec_vay_tien_khong_lai_suat_trong_quan_he_lien_ket_khi_vay_tien_giam_doc\" >R\u1ee7i ro t\u1eeb vi\u1ec7c vay ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t trong quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Vi_du_thuc_te_ve_quan_he_lien_ket_khi_vay_tien_giam_doc\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Ho_so_minh_chung_va_cach_thuc_ke_khai_quan_he_lien_ket_khi_vay_tien_giam_doc\" >H\u1ed3 s\u01a1 minh ch\u1ee9ng v\u00e0 c\u00e1ch th\u1ee9c k\u00ea khai quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/a><\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Chien_luoc_quan_tri_rui_ro_quan_he_lien_ket_khi_vay_tien_giam_doc_nam_2026\" >Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_cua_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c, tr\u01b0\u1edbc h\u1ebft c\u1ea7n ph\u00e2n bi\u1ec7t hai kh\u00e1i ni\u1ec7m c\u1ed1t l\u00f5i trong qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft: L\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. M\u1ed1i quan h\u1ec7 n\u00e0y c\u00f3 th\u1ec3 h\u00ecnh th\u00e0nh t\u1eeb s\u1edf h\u1eefu v\u1ed1n, quy\u1ec1n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c s\u1ef1 ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp l\u1eabn nhau. Trong \u0111\u00f3, quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c th\u01b0\u1eddng r\u01a1i v\u00e0o nh\u00f3m li\u00ean k\u1ebft qua quy\u1ec1n \u0111i\u1ec1u h\u00e0nh v\u00e0 t\u1ef7 l\u1ec7 n\u1ee3 vay tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft: L\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Khi ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c, m\u1ecdi kho\u1ea3n ti\u1ec1n vay ho\u1eb7c m\u01b0\u1ee3n \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n vay t\u1eeb c\u00e1 nh\u00e2n l\u00e3nh \u0111\u1ea1o, c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng ch\u1ec9 nh\u00ecn v\u00e0o vi\u1ec7c c\u00f3 l\u00e3i su\u1ea5t hay kh\u00f4ng. Thay v\u00e0o \u0111\u00f3, h\u1ecd s\u1ebd xem x\u00e9t li\u1ec7u c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p v\u00e0 kho\u1ea3n vay \u0111\u00f3 c\u00f3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p hay kh\u00f4ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_xac_dinh_quan_he_lien_ket_khi_vay_tien_Giam_doc_theo_luat_dinh\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c theo lu\u1eadt \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3620\" aria-describedby=\"caption-attachment-3620\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3620\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-xac-dinh-quan-he-lien-ket-khi-vay-tien-Giam-doc-theo-luat-dinh.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c theo lu\u1eadt \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-xac-dinh-quan-he-lien-ket-khi-vay-tien-Giam-doc-theo-luat-dinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-xac-dinh-quan-he-lien-ket-khi-vay-tien-Giam-doc-theo-luat-dinh-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-xac-dinh-quan-he-lien-ket-khi-vay-tien-Giam-doc-theo-luat-dinh-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-xac-dinh-quan-he-lien-ket-khi-vay-tien-Giam-doc-theo-luat-dinh-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-xac-dinh-quan-he-lien-ket-khi-vay-tien-Giam-doc-theo-luat-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3620\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c theo lu\u1eadt \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec3m l, Kho\u1ea3n 2, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, m\u1ed9t doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh (Gi\u00e1m \u0111\u1ed1c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi hai y\u1ebfu t\u1ed1 v\u1ec1 ch\u1ee7 th\u1ec3 v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng v\u1ed1n vay. \u0110\u00e2y l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 th\u1ec3: C\u00e1 nh\u00e2n cho vay ph\u1ea3i l\u00e0 ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (th\u01b0\u1eddng l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cao nh\u1ea5t v\u1ec1 t\u00e0i ch\u00ednh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh l\u01b0\u1ee3ng: Doanh nghi\u1ec7p vay n\u1ee3 c\u1ee7a c\u00e1 nh\u00e2n n\u00e0y v\u1edbi gi\u00e1 tr\u1ecb \u00edt nh\u1ea5t b\u1eb1ng 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_sau_ve_Von_gop_cua_chu_so_huu_trong_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>Ph\u00e2n t\u00edch s\u00e2u v\u1ec1 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu trong quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd, V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u1edf \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 s\u1ed1 v\u1ed1n th\u1ef1c g\u00f3p ghi nh\u1eadn tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, kh\u00f4ng ph\u1ea3i s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 &#8220;\u1ea3o&#8221; ghi tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh. N\u1ebfu doanh nghi\u1ec7p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n m\u00e0 v\u1eabn ph\u00e1t sinh kho\u1ea3n vay, r\u1ee7i ro b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay do l\u1ed7i thi\u1ebfu v\u1ed1n g\u00f3p l\u00e0 r\u1ea5t cao, song h\u00e0nh c\u00f9ng \u0111\u00f3 v\u1eabn b\u1ecb x\u00e9t v\u00e0o di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xac_dinh_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch. N\u1ebfu trong n\u0103m, c\u00f3 b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o s\u1ed1 d\u01b0 kho\u1ea3n vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 10% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh nghi\u1ec7p ch\u00ednh th\u1ee9c ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c gi\u1ea3m d\u01b0 n\u1ee3 xu\u1ed1ng d\u01b0\u1edbi 10% v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m kh\u00f4ng l\u00e0m m\u1ea5t \u0111i b\u1ea3n ch\u1ea5t c\u1ee7a quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c \u0111\u00e3 ph\u00e1t sinh tr\u01b0\u1edbc \u0111\u00f3 trong k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_cu_the_vay_tien_giam_doc_hinh_thanh_quan_he_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3619\" aria-describedby=\"caption-attachment-3619\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3619\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-la-quan-he-lien-lien-ket-khi-vay-tien-giam-doc.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u00e0 quan h\u1ec7 li\u00ean li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-la-quan-he-lien-lien-ket-khi-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-la-quan-he-lien-lien-ket-khi-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-la-quan-he-lien-lien-ket-khi-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-la-quan-he-lien-lien-ket-khi-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-la-quan-he-lien-lien-ket-khi-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3619\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u00e0 quan h\u1ec7 li\u00ean li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c k\u1ecbch b\u1ea3n \u0111i\u1ec3n h\u00ecnh m\u00e0 k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m \u0111\u1ec3 k\u00ea khai \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Giam_doc_so_huu_tren_25_von_gop\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Gi\u00e1m \u0111\u1ed1c s\u1edf h\u1eefu tr\u00ean 25% v\u1ed1n g\u00f3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed \u00f4ng A l\u00e0 Gi\u00e1m \u0111\u1ed1c \u0111\u1ed3ng th\u1eddi s\u1edf h\u1eefu 30% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty X. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, gi\u1eefa \u00f4ng A v\u00e0 c\u00f4ng ty \u0111\u00e3 m\u1eb7c \u0111\u1ecbnh t\u1ed3n t\u1ea1i quan h\u1ec7 li\u00ean k\u1ebft theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n. Do \u0111\u00f3, b\u1ea5t k\u1ec3 \u00f4ng A cho c\u00f4ng ty vay bao nhi\u00eau ti\u1ec1n (d\u00f9 ch\u1ec9 l\u00e0 kho\u1ea3n m\u01b0\u1ee3n t\u1ea1m v\u00e0i tri\u1ec7u \u0111\u1ed3ng), th\u00ec \u0111\u00e2y v\u1eabn l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Khoan_vay_tu_Giam_doc_thue_vuot_nguong_10_von_gop\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Kho\u1ea3n vay t\u1eeb Gi\u00e1m \u0111\u1ed1c thu\u00ea v\u01b0\u1ee3t ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng g\u00e2y nhi\u1ec1u tranh c\u00e3i nh\u1ea5t. \u00d4ng B l\u00e0 Gi\u00e1m \u0111\u1ed1c thu\u00ea (kh\u00f4ng s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n). V\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ef1c g\u00f3p c\u1ee7a c\u00f4ng ty l\u00e0 10 t\u1ef7 VN\u0110. Trong n\u0103m, do c\u1ea7n ti\u1ec1n m\u1eb7t g\u1ea5p \u0111\u1ec3 thanh to\u00e1n l\u01b0\u01a1ng, \u00f4ng B cho c\u00f4ng ty m\u01b0\u1ee3n 1.2 t\u1ef7 VN\u0110. khi \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 vay tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 12%. Theo lu\u1eadt, \u0111\u00e2y ch\u00ednh x\u00e1c l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c. Doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Quan_he_lien_ket_khi_vay_tien_giam_doc_thong_qua_nguoi_than\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: Quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c th\u00f4ng qua ng\u01b0\u1eddi th\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP m\u1edf r\u1ed9ng ph\u1ea1m vi ra c\u1ea3 nh\u1eefng ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 huy\u1ebft th\u1ed1ng ho\u1eb7c h\u00f4n nh\u00e2n. N\u1ebfu c\u00f4ng ty vay ti\u1ec1n t\u1eeb v\u1ee3 ho\u1eb7c con trai c\u1ee7a Gi\u00e1m \u0111\u1ed1c m\u00e0 kho\u1ea3n vay \u0111\u00f3 th\u1ecfa m\u00e3n ng\u01b0\u1ee1ng 10% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, c\u01a1 quan thu\u1ebf v\u1eabn x\u00e1c \u0111\u1ecbnh \u0111\u00f3 l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c th\u00f4ng qua trung gian ng\u01b0\u1eddi c\u00f3 li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khong_phai_la_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh hi\u1ec3u nh\u1ea7m v\u00e0 g\u00e2y \u00e1p l\u1ef1c qu\u00e1 m\u1ee9c cho doanh nghi\u1ec7p, c\u1ea7n l\u00e0m r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea5u th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Khoan_vay_co_gia_tri_thap\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Kho\u1ea3n vay c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed n\u1ebfu v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty l\u00e0 20 t\u1ef7 VN\u0110, Gi\u00e1m \u0111\u1ed1c cho vay 1.5 t\u1ef7 VN\u0110 (chi\u1ebfm 7.5%). N\u1ebfu Gi\u00e1m \u0111\u1ed1c n\u00e0y n\u1eafm gi\u1eef c\u1ed5 ph\u1ea7n d\u01b0\u1edbi 25%, th\u00ec giao d\u1ecbch n\u00e0y ch\u01b0a \u0111\u1ee7 \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Vay_tu_ca_nhan_khong_co_quyen_dieu_hanh\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Vay t\u1eeb c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u1ed5 \u0111\u00f4ng cho vay ti\u1ec1n nh\u01b0ng c\u00e1 nh\u00e2n n\u00e0y kh\u00f4ng gi\u1eef ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd (Gi\u00e1m \u0111\u1ed1c, K\u1ebf to\u00e1n tr\u01b0\u1edfng, Th\u00e0nh vi\u00ean H\u0110QT) v\u00e0 kh\u00f4ng s\u1edf h\u1eefu tr\u00ean 25% v\u1ed1n th\u00ec th\u01b0\u1eddng kh\u00f4ng ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Muon_tien_hoan_tra_trong_ngay\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: M\u01b0\u1ee3n ti\u1ec1n ho\u00e0n tr\u1ea3 trong ng\u00e0y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf thanh tra thu\u1ebf th\u01b0\u1eddng b\u1ecf qua c\u00e1c kho\u1ea3n m\u01b0\u1ee3n t\u1ea1m th\u1eddi c\u1ef1c ng\u1eafn n\u1ebfu kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u00f4ng t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c mang t\u00ednh ch\u1ea5t chi\u1ebfm d\u1ee5ng v\u1ed1n l\u00e2u d\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_thue_va_quy_tac_EBITDA_30_khi_co_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>H\u1ec7 l\u1ee5y thu\u1ebf v\u00e0 quy t\u1eafc EBITDA 30% khi c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3618\" aria-describedby=\"caption-attachment-3618\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3618\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/He-luy-thue-va-quy-tac-EBITDA-khi-co-quan-he-lien-ket-khi-vay-tien-giam-doc.jpg\" alt=\"H\u1ec7 l\u1ee5y thu\u1ebf v\u00e0 quy t\u1eafc EBITDA khi c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/He-luy-thue-va-quy-tac-EBITDA-khi-co-quan-he-lien-ket-khi-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/He-luy-thue-va-quy-tac-EBITDA-khi-co-quan-he-lien-ket-khi-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/He-luy-thue-va-quy-tac-EBITDA-khi-co-quan-he-lien-ket-khi-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/He-luy-thue-va-quy-tac-EBITDA-khi-co-quan-he-lien-ket-khi-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/He-luy-thue-va-quy-tac-EBITDA-khi-co-quan-he-lien-ket-khi-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3618\" class=\"wp-caption-text\">H\u1ec7 l\u1ee5y thu\u1ebf v\u00e0 quy t\u1eafc EBITDA khi c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c l\u00e0 b\u01b0\u1edbc \u0111i v\u00f4 c\u00f9ng quan tr\u1ecdng v\u00ec c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00fai ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_che_chi_phi_lai_vay\"><\/span><b>Control interest costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t khi \u0111\u00e3 t\u1ed3n t\u1ea1i quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN s\u1ebd b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 30% EBITDA.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% do ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c s\u1ebd b\u1ecb lo\u1ea1i ra kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd ngay trong n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y g\u00e2y thi\u1ec7t h\u1ea1i l\u1edbn cho c\u00e1c doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, l\u1ed7 ho\u1eb7c c\u00f3 bi\u00ean l\u1ee3i nhu\u1eadn th\u1ea5p nh\u01b0ng l\u1ea1i ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c v\u1edbi l\u00e3i su\u1ea5t cao.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_tu_viec_vay_tien_khong_lai_suat_trong_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>R\u1ee7i ro t\u1eeb vi\u1ec7c vay ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t trong quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p l\u1ea7m t\u01b0\u1edfng m\u01b0\u1ee3n ti\u1ec1n 0% l\u00e3i su\u1ea5t l\u00e0 an to\u00e0n. Tuy nhi\u00ean, n\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu nh\u1eadp cho c\u00e1 nh\u00e2n cho vay theo l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng (th\u01b0\u1eddng l\u1ea5y l\u00e3i su\u1ea5t vay c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l\u00e0m chu\u1ea9n). H\u1ec7 qu\u1ea3 l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n Gi\u00e1m \u0111\u1ed1c b\u1ecb truy thu thu\u1ebf TNCN 5% tr\u00ean s\u1ed1 l\u00e3i \u1ea5n \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh ph\u1ea7n l\u00e3i \u1ea5n \u0111\u1ecbnh n\u00e0y v\u00e0o chi ph\u00ed (v\u00ec th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3), nh\u01b0ng l\u1ea1i ph\u1ea3i b\u1eaft bu\u1ed9c gi\u1ea3i tr\u00ecnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng minh b\u1ea1ch.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh ch\u1ee9ng cho t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c, h\u00e3y xem x\u00e9t tr\u01b0\u1eddng h\u1ee3p c\u1ee7a C\u00f4ng ty TNHH C\u01a1 kh\u00ed X:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n th\u1ef1c g\u00f3p: 2.000.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1m \u0111\u1ed1c: \u00d4ng A (S\u1edf h\u1eefu 5% v\u1ed1n v\u00e0 l\u00e0 ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh tr\u1ef1c ti\u1ebfp).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay t\u1eeb \u00f4ng A: 500.000.000 VN\u0110 (L\u00e3i su\u1ea5t 10%\/n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf: 100.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao: 50.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch r\u1ee7i ro thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh quan h\u1ec7: T\u1ef7 l\u1ec7 vay = 500tr \/ 2 t\u1ef7 = 25% (&gt; 10%). \u0110\u00e2y ch\u00ednh x\u00e1c l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i vay ph\u00e1t sinh: 500tr * 10% = 50.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh EBITDA: EBITDA = 100tr (L\u1ee3i nhu\u1eadn) + 50tr (L\u00e3i vay) + 50tr (Kh\u1ea5u hao) = 200.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u00e3i vay t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb: 200tr * 30% = 60.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, l\u00e3i vay 50 tri\u1ec7u v\u1eabn n\u1eb1m d\u01b0\u1edbi ng\u01b0\u1ee1ng 60 tri\u1ec7u n\u00ean \u0111\u01b0\u1ee3c tr\u1eeb h\u1ebft. Tuy nhi\u00ean, n\u1ebfu c\u00f4ng ty kinh doanh l\u1ed7 (EBITDA \u00e2m), to\u00e0n b\u1ed9 50 tri\u1ec7u ti\u1ec1n l\u00e3i vay t\u1eeb quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c s\u1ebd b\u1ecb lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n. \u0110\u1ed3ng th\u1eddi, C\u00f4ng ty TNHH X ph\u1ea3i n\u1ed9p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/\">Related Party Transaction Appendix<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, n\u1ebfu kh\u00f4ng s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p ho\u1eb7c sai s\u00f3t h\u1ed3 s\u01a1 r\u1ea5t n\u1eb7ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_minh_chung_va_cach_thuc_ke_khai_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>H\u1ed3 s\u01a1 minh ch\u1ee9ng v\u00e0 c\u00e1ch th\u1ee9c k\u00ea khai quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 AI \u0111\u1ec3 \u0111\u1ed1i so\u00e1t d\u00f2ng ti\u1ec1n, do \u0111\u00f3 vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 cho quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u1ea7n c\u1ef1c k\u1ef3 c\u1ea9n th\u1eadn. Do t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 t\u00ecm \u0111\u1ebfn <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/\">\u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 uy t\u00edn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n: Ph\u1ea3i quy \u0111\u1ecbnh r\u00f5 m\u1ee5c \u0111\u00edch vay (b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng, mua s\u1eafm m\u00e1y m\u00f3c&#8230;) \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd khi ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng: Tuy\u1ec7t \u0111\u1ed1i n\u00ean chuy\u1ec3n kho\u1ea3n. Vi\u1ec7c d\u00f9ng ti\u1ec1n m\u1eb7t cho c\u00e1c kho\u1ea3n vay l\u1edbn trong quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c d\u1ec5 b\u1ecb coi l\u00e0 giao d\u1ecbch \u1ea3o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai Ph\u1ee5 l\u1ee5c I theo Ngh\u1ecb \u0111\u1ecbnh 132: \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c. Vi\u1ec7c b\u1ecf s\u00f3t k\u00ea khai quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c th\u01b0\u1eddng l\u00e0 l\u1ed7i \u0111\u1ea7u ti\u00ean khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch thanh tra tr\u1ecdng \u0111i\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: N\u1ebfu t\u1ed5ng doanh thu tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p \u0111\u1ec3 b\u1ea3o v\u1ec7 m\u1ee9c l\u00e3i su\u1ea5t \u0111ang \u00e1p d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_quan_tri_rui_ro_quan_he_lien_ket_khi_vay_tien_giam_doc_nam_2026\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf, MAN &#8211; Master Accountant Network \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb sau \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng b\u1ecb ng\u1ee3p b\u1edfi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3: K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra s\u1ed1 d\u01b0 n\u1ee3 vay c\u00e1 nh\u00e2n m\u1ed7i qu\u00fd. N\u1ebfu th\u1ea5y s\u1eafp ch\u1ea1m ng\u01b0\u1ee1ng 10% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, c\u1ea7n b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh d\u00f2ng ti\u1ec1n, tr\u00e1nh r\u01a1i v\u00e0o b\u1eaby quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n: Thay v\u00ec duy tr\u00ec quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c d\u00e0i h\u1ea1n v\u1edbi s\u1ed1 ti\u1ec1n l\u1edbn, h\u00e3y th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7. Vi\u1ec7c t\u0103ng v\u1ed1n kh\u00f4ng t\u1ea1o ra chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf v\u00e0 gi\u00fap ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty l\u00e0nh m\u1ea1nh h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng khung l\u00e3i su\u1ea5t chu\u1ea9n: Lu\u00f4n tham chi\u1ebfu l\u00e3i su\u1ea5t c\u1ee7a \u00edt nh\u1ea5t 3 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng khi k\u00fd h\u1ee3p \u0111\u1ed3ng vay \u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh m\u1ee9c l\u00e3i su\u1ea5t trong quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1:\u0110\u1ea3m b\u1ea3o b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1eafm v\u1eefng Ngh\u1ecb \u0111\u1ecbnh 132. Sai l\u1ea7m trong vi\u1ec7c nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tu-van-giao-dich-lien-ket\/\"> thu\u00ea t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 so\u00e1t x\u00e9t l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n trong n\u0103m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-tu-van-giao-dich-lien-ket\/\"> chi ph\u00ed t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 x\u1ee9ng \u0111\u00e1ng n\u1ebfu so v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea1t v\u00e0 truy thu thu\u1ebf kh\u1ed5ng l\u1ed3 c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb vi\u1ec7c sai s\u00f3t trong k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng chu\u1ea9n x\u00e1c c\u00e1c quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p trong k\u1ef7 nguy\u00ean minh b\u1ea1ch h\u00f3a th\u00f4ng tin thu\u1ebf. Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP kh\u00f4ng nh\u1eb1m c\u1ea5m \u0111o\u00e1n vi\u1ec7c vay v\u1ed1n t\u1eeb l\u00e3nh \u0111\u1ea1o, nh\u01b0ng n\u00f3 \u0111\u1eb7t ra m\u1ed9t &#8220;lu\u1eadt ch\u01a1i&#8221; c\u00f4ng b\u1eb1ng \u0111\u1ec3 tr\u00e1nh vi\u1ec7c chuy\u1ec3n gi\u00e1 v\u00e0 tr\u1ee5c l\u1ee3i thu\u1ebf. B\u1eb1ng c\u00e1ch ch\u1ee7 \u0111\u1ed9ng nh\u1eadn di\u1ec7n c\u00e1c d\u1ea5u hi\u1ec7u c\u1ee7a quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c, doanh nghi\u1ec7p s\u1ebd v\u1eefng v\u00e0ng h\u01a1n trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content is moderated by:<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> Mr. Le Hoang Tuyen<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, 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>","protected":false},"excerpt":{"rendered":"<p>Trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7n nay, vi\u1ec7c Gi\u00e1m \u0111\u1ed1c ho\u1eb7c c\u00e1c c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh cho c\u00f4ng ty vay ti\u1ec1n \u0111\u1ec3 b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean. Tuy nhi\u00ean, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 theo c\u00e1c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3617,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3616","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\/3616","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=3616"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3616\/revisions"}],"predecessor-version":[{"id":3621,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3616\/revisions\/3621"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3617"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}