{"id":3744,"date":"2026-04-09T16:55:27","date_gmt":"2026-04-09T09:55:27","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3744"},"modified":"2026-04-09T16:55:27","modified_gmt":"2026-04-09T09:55:27","slug":"tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/","title":{"rendered":"T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 t\u1ea1i TP.HCM uy t\u00edn v\u00e0 chuy\u00ean nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf si\u1ebft ch\u1eb7t thanh tra giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026, nhi\u1ec1u doanh nghi\u1ec7p \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay, truy thu thu\u1ebf TNDN v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p ch\u1ec9 v\u00ec hi\u1ec3u sai quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf 30% EBITDA theo <\/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\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u0110\u1eb7c bi\u1ec7t, kh\u00f4ng ch\u1ec9 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia m\u00e0 c\u1ea3 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba c\u00f3 vay v\u1ed1n n\u1ed9i b\u1ed9, vay ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c b\u00ean li\u00ean k\u1ebft b\u1ea3o l\u00e3nh ho\u1eb7c c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, \u0111i\u1ec1u h\u00e0nh ch\u00e9o \u0111\u1ec1u c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n b\u1ecb ki\u1ec3m so\u00e1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft cung c\u1ea5p g\u00f3c nh\u00ecn chuy\u00ean s\u00e2u v\u1ec1 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132, t\u1eeb c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00f4ng th\u1ee9c t\u00ednh ng\u01b0\u1ee1ng 30% EBITDA, quy \u0111\u1ecbnh chuy\u1ec3n l\u00e3i vay sang k\u1ef3 sau \u0111\u1ebfn c\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ed3ng th\u1eddi, b\u00e0i vi\u1ebft c\u0169ng \u0111\u01b0a ra gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u c\u1ea5u tr\u00fac v\u1ed1n, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nguy c\u01a1 truy thu, gi\u00fap doanh nghi\u1ec7p v\u1eeba tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1eeba t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Bay_chi_phi_lai_vay_trong_giao_dich_lien_ket\" >B\u1eaby chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#He_luy_khi_khong_am_hieu_quy_tac_khong_che\" >H\u1ec7 l\u1ee5y khi kh\u00f4ng am hi\u1ec3u quy t\u1eafc kh\u1ed1ng ch\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Nguong_30_EBITDA_Noi_am_anh_cua_ke_toan_thue\" >Ng\u01b0\u1ee1ng 30% EBITDA: N\u1ed7i \u00e1m \u1ea3nh c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Nhung_con_so_%E2%80%9Cbiet_noi%E2%80%9D_sau_thanh_tra\" >Nh\u1eefng con s\u1ed1 &#8220;bi\u1ebft n\u00f3i&#8221; sau thanh tra<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Dich_vu_tu_van_giao_dich_lien_ket_thay_doi_cuc_dien\" >D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft thay \u0111\u1ed5i c\u1ee5c di\u1ec7n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Co_so_phap_ly_hien_hanh\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Khoan_3_Dieu_16_Nghi_dinh_1322020ND-CP\" >Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Cong_thuc_tinh_EBITDA_thue\" >C\u00f4ng th\u1ee9c t\u00ednh EBITDA thu\u1ebf<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Quy_tac_chuyen_chi_phi_lai_vay_sang_ky_sau\" >Quy t\u1eafc chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang k\u1ef3 sau<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Vi_du_minh_hoa_thuc_te_ve_rui_ro_lai_vay\" >V\u00ed d\u1ee5 minh h\u1ecda th\u1ef1c t\u1ebf v\u1ec1 r\u1ee7i ro 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Loi_ich_vuot_troi_khi_duoc_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_132\" >L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Toi_uu_hoa_cau_truc_von\" >T\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac v\u1ed1n<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Hoan_thien_Ho_so_xac_dinh_gia_giao_dich_lien_ket_chuyen_sau\" >Ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean s\u00e2u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Nhan_dien_som_rui_ro_EBITDA_am_hoac_thap\" >Nh\u1eadn di\u1ec7n s\u1edbm r\u1ee7i ro EBITDA \u00e2m ho\u1eb7c th\u1ea5p<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Ho_tro_quyet_toan_va_giai_trinh_truc_tiep\" >H\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Quy_trinh_thuc_hien_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_132\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Ket_luan_Dau_tu_cho_tu_van_la_dau_tu_cho_an_toan_tai_chinh\" >K\u1ebft lu\u1eadn: \u0110\u1ea7u t\u01b0 cho t\u01b0 v\u1ea5n l\u00e0 \u0111\u1ea7u t\u01b0 cho an to\u00e0n t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Cau_hoi_thuong_gap_khi_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_132\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Doanh_nghiep_khong_thuoc_dien_FDI_co_phai_ap_dung_khong_che_30_EBITDA_khong\" >Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n FDI c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf 30% EBITDA kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Vay_ngan_hang_thong_thuong_co_bi_xem_la_giao_dich_lien_ket_khong\" >Vay ng\u00e2n h\u00e0ng th\u00f4ng th\u01b0\u1eddng c\u00f3 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft 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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#EBITDA_am_thi_doanh_nghiep_co_duoc_khau_tru_chi_phi_lai_vay_khong\" >EBITDA \u00e2m th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Nhung_khoan_vay_nao_khong_bi_ap_dung_quy_dinh_khong_che_30\" >Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf 30%?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Doanh_nghiep_can_chuan_bi_ho_so_gi_de_tranh_bi_truy_thu_khi_thanh_tra\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu khi thanh tra?<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/#Co_the_giam_rui_ro_bi_loai_chi_phi_lai_vay_bang_cach_nao\" >C\u00f3 th\u1ec3 gi\u1ea3m r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay b\u1eb1ng c\u00e1ch n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bay_chi_phi_lai_vay_trong_giao_dich_lien_ket\"><\/span><b>B\u1eaby chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3748\" aria-describedby=\"caption-attachment-3748\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3748\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Bay-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-rui-ro-khi-khuong-duoc\u00b7tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132.jpg\" alt=\"B\u1eaby chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 r\u1ee7i ro khi khu\u00f4ng duoc\u00b7t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Bay-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-rui-ro-khi-khuong-duoc\u00b7tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Bay-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-rui-ro-khi-khuong-duoc\u00b7tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Bay-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-rui-ro-khi-khuong-duoc\u00b7tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Bay-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-rui-ro-khi-khuong-duoc\u00b7tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Bay-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-rui-ro-khi-khuong-duoc\u00b7tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3748\" class=\"wp-caption-text\">B\u1eaby chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 r\u1ee7i ro khi khu\u00f4ng duoc\u00b7t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ed9t m\u1ee9c tr\u1ea7n nh\u1ea5t \u0111\u1ecbnh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. \u0110\u00e2y l\u00e0 m\u1ed9t c\u01a1 ch\u1ebf nh\u1eb1m ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u00e0 ch\u1ed1ng x\u00f3i m\u00f2n ngu\u1ed3n thu thu\u1ebf (BEPS). Tuy nhi\u00ean, ranh gi\u1edbi gi\u1eefa chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 chi ph\u00ed b\u1ecb lo\u1ea1i r\u1ea5t mong manh n\u1ebfu thi\u1ebfu s\u1ef1 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay v\u1eabn l\u1ea7m t\u01b0\u1edfng r\u1eb1ng ch\u1ec9 nh\u1eefng t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia m\u1edbi thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh. Tuy nhi\u00ean, th\u1ef1c t\u1ebf thanh tra thu\u1ebf n\u0103m 2026 cho th\u1ea5y c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau th\u01b0\u1eddng xuy\u00ean b\u1ecb truy thu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba cho vay m\u01b0\u1ee3n n\u1ed9i b\u1ed9: C\u00e1c c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n h\u1ed7 tr\u1ee3 v\u1ed1n l\u1eabn nhau kh\u00f4ng t\u00ednh l\u00e3i ho\u1eb7c t\u00ednh l\u00e3i th\u1ea5p h\u01a1n ho\u1eb7c cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 b\u00ean li\u00ean k\u1ebft b\u1ea3o l\u00e3nh: \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t khi\u1ebfn doanh nghi\u1ec7p d\u00ednh giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 kh\u00f4ng h\u1ec1 hay bi\u1ebft. Ch\u1ec9 c\u1ea7n m\u1ed9t c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c c\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh kho\u1ea3n vay t\u1ea1i ng\u00e2n h\u00e0ng, kho\u1ea3n vay \u0111\u00f3 l\u1eadp t\u1ee9c bi\u1ebfn th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u01b0\u1ee3n danh ngh\u0129a \u0111i\u1ec1u h\u00e0nh: Doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t chung ho\u1eb7c c\u00f3 c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu chi\u1ebfm t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p nh\u1ea5t \u0111\u1ecbnh theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u0111\u1ec1u l\u00e0m ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, v\u00e0 t\u1eeb \u0111\u00f3, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 tr\u1edf th\u00e0nh l\u00e1 ch\u1eafn ph\u00e1p l\u00fd kh\u00f4ng th\u1ec3 thi\u1ebfu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_khi_khong_am_hieu_quy_tac_khong_che\"><\/span><b>H\u1ec7 l\u1ee5y khi kh\u00f4ng am hi\u1ec3u quy t\u1eafc kh\u1ed1ng ch\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3747\" aria-describedby=\"caption-attachment-3747\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3747\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-khi-khong-am-hieu-quy-tac-khong-che-cung-khong-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-khien-doanh-nghiep-bi-truy-thu-thue-va-phat-cham-nop.jpg\" alt=\"H\u1ec7 l\u1ee5y khi kh\u00f4ng am hi\u1ec3u quy t\u1eafc kh\u1ed1ng ch\u1ebf c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-khi-khong-am-hieu-quy-tac-khong-che-cung-khong-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-khien-doanh-nghiep-bi-truy-thu-thue-va-phat-cham-nop.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-khi-khong-am-hieu-quy-tac-khong-che-cung-khong-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-khien-doanh-nghiep-bi-truy-thu-thue-va-phat-cham-nop-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-khi-khong-am-hieu-quy-tac-khong-che-cung-khong-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-khien-doanh-nghiep-bi-truy-thu-thue-va-phat-cham-nop-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-khi-khong-am-hieu-quy-tac-khong-che-cung-khong-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-khien-doanh-nghiep-bi-truy-thu-thue-va-phat-cham-nop-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-khi-khong-am-hieu-quy-tac-khong-che-cung-khong-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-khien-doanh-nghiep-bi-truy-thu-thue-va-phat-cham-nop-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3747\" class=\"wp-caption-text\">H\u1ec7 l\u1ee5y khi kh\u00f4ng am hi\u1ec3u quy t\u1eafc kh\u1ed1ng ch\u1ebf c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf \u0111\u01b0a ra k\u1ebft lu\u1eadn thanh tra, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p \u0111\u1ec1u kh\u00f4ng nh\u1eadn ra m\u00ecnh \u0111ang t\u1ed3n t\u1ea1i nh\u1eefng \u201c\u0111i\u1ec3m m\u00f9\u201d nghi\u00eam tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Vi\u1ec7c thi\u1ebfu hi\u1ec3u bi\u1ebft ho\u1eb7c \u00e1p d\u1ee5ng sai quy t\u1eafc kh\u1ed1ng ch\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0m t\u0103ng ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 c\u00f2n k\u00e9o theo h\u00e0ng lo\u1ea1t h\u1ec7 l\u1ee5y v\u1ec1 t\u00e0i ch\u00ednh, ph\u00e1p l\u00fd v\u00e0 uy t\u00edn doanh nghi\u1ec7p. \u0110\u1ec3 th\u1ea5y r\u00f5 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro, h\u00e3y l\u1ea7n l\u01b0\u1ee3t ph\u00e2n t\u00edch t\u1eebng v\u1ea5n \u0111\u1ec1 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_30_EBITDA_Noi_am_anh_cua_ke_toan_thue\"><\/span><b>Ng\u01b0\u1ee1ng 30% EBITDA: N\u1ed7i \u00e1m \u1ea3nh c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy t\u1eafc kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA l\u00e0 m\u1ed9t b\u00e0i to\u00e1n h\u00f3c b\u00faa. N\u1ebfu chi ph\u00ed l\u00e3i vay thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p v\u01b0\u1ee3t qu\u00e1 ng\u01b0\u1ee1ng n\u00e0y, ph\u1ea7n v\u01b0\u1ee3t s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN. \u0110i\u1ec1u n\u00e0y tr\u1ef1c ti\u1ebfp l\u00e0m t\u0103ng g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p ngay c\u1ea3 khi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf \u0111ang g\u1eb7p kh\u00f3 kh\u0103n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_con_so_%E2%80%9Cbiet_noi%E2%80%9D_sau_thanh_tra\"><\/span><b>Nh\u1eefng con s\u1ed1 &#8220;bi\u1ebft n\u00f3i&#8221; sau thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p thi\u1ebfu s\u1ef1 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 chuy\u00ean nghi\u1ec7p, h\u1eadu qu\u1ea3 s\u1ebd c\u1ef1c k\u1ef3 nghi\u00eam tr\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf \u0111\u1ed9t bi\u1ebfn: H\u00e3y t\u01b0\u1edfng t\u01b0\u1ee3ng doanh nghi\u1ec7p c\u00f3 l\u00e3i vay 100 t\u1ef7 nh\u01b0ng EBITDA ch\u1ec9 \u0111\u1ea1t 100 t\u1ef7. Theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb 30 t\u1ef7 chi ph\u00ed. 70 t\u1ef7 c\u00f2n l\u1ea1i b\u1ecb c\u1ed9ng ng\u01b0\u1ee3c v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam 14 t\u1ef7 ti\u1ec1n thu\u1ebf TNDN (m\u1ee9c thu\u1ebf 20%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p: C\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra sau 3 &#8211; 5 n\u0103m. V\u1edbi m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y, s\u1ed1 ti\u1ec1n l\u00e3i c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng t\u1ef7 \u0111\u1ed3ng, l\u00e0m t\u00ea li\u1ec7t d\u00f2ng ti\u1ec1n. N\u1ebfu c\u00f3 s\u1ef1 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 ngay t\u1eeb \u0111\u1ea7u, th\u00ec ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 r\u1ee7i ro n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf: Khi h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng minh b\u1ea1ch ho\u1eb7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o \u0111\u00fang h\u1ea1n, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c l\u00e3i su\u1ea5t theo d\u1eef li\u1ec7u ng\u00e0nh, th\u01b0\u1eddng cao h\u01a1n m\u1ee9c th\u1ef1c t\u1ebf doanh nghi\u1ec7p chi tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ea5t uy t\u00edn t\u00e0i ch\u00ednh: Vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t thu\u1ebf \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m khi vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c th\u01b0\u01a1ng v\u1ee5 M&amp;A, g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n sau n\u00e0y.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_tu_van_giao_dich_lien_ket_thay_doi_cuc_dien\"><\/span><b>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft thay \u0111\u1ed5i c\u1ee5c di\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t l\u00e0 t\u00ecm ki\u1ebfm <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p uy t\u00edn nh\u01b0 Big 4, MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia chuy\u1ec3n gi\u00e1 \u0111\u1ed3ng h\u00e0nh v\u00e0 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ed1i \u01b0u quy\u1ec1n l\u1ee3i.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n k\u00ea khai \u0111\u00fang, m\u00e0 c\u00f2n gi\u00fap quy ho\u1ea1ch l\u1ea1i c\u1ea5u tr\u00fac v\u1ed1n, chuy\u1ec3n \u0111\u1ed5i n\u1ee3 ho\u1eb7c t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n \u0111\u1ec3 v\u01b0\u1ee3t qua nh\u1eefng r\u00e0o c\u1ea3n ph\u00e1p l\u00fd m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p v\u00e0 minh b\u1ea1ch nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_hien_hanh\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao, c\u1ea7n th\u1ea5u hi\u1ec3u s\u00e2u s\u1eafc c\u00e1c v\u0103n b\u1ea3n ph\u00e1p quy hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_3_Dieu_16_Nghi_dinh_1322020ND-CP\"><\/span><b>Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 c\u1ed1t l\u00f5i nh\u1ea5t. Quy \u0111\u1ecbnh n\u00eau r\u00f5:\u00a0<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cT\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA.\u201d<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang \u0111i\u1ec1u kho\u1ea3n n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ef9 n\u0103ng b\u00f3c t\u00e1ch s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n chu\u1ea9n x\u00e1c, \u0111i\u1ec1u m\u00e0 MAN t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 cam k\u1ebft th\u1ef1c hi\u1ec7n cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_EBITDA_thue\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh EBITDA thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p tr\u01b0\u1edbc h\u1ebft c\u1ea7n t\u00ednh \u0111\u00fang EBITDA theo ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng cho m\u1ee5c \u0111\u00edch thu\u1ebf. \u0110\u00e2y l\u00e0 ch\u1ec9 ti\u00eau n\u1ec1n t\u1ea3ng quy\u1ebft \u0111\u1ecbnh ng\u01b0\u1ee1ng 30% chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ed3ng th\u1eddi l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 nguy c\u01a1 b\u1ecb truy thu khi quy\u1ebft to\u00e1n. C\u00f4ng th\u1ee9c EBITDA chu\u1ea9n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA thu\u1ebf = L\u1ee3i nhu\u1eadn thu\u1ea7n + Chi ph\u00ed l\u00e3i vay thu\u1ea7n + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n = T\u1ed5ng chi ph\u00ed l\u00e3i vay &#8211; (L\u00e3i ti\u1ec1n g\u1eedi + L\u00e3i cho vay)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu EBITDA \u00e2m, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay trong k\u1ef3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m v\u00e0 c\u1ea7n s\u1ef1 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ec3 t\u00ecm h\u01b0\u1edbng x\u1eed l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_chuyen_chi_phi_lai_vay_sang_ky_sau\"><\/span><b>Quy t\u1eafc chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang k\u1ef3 sau<\/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 cho ph\u00e9p doanh nghi\u1ec7p chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 n\u00e0y sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu EBITDA c\u1ee7a k\u1ef3 sau c\u00f2n d\u01b0 \u0111\u1ecba. Tuy nhi\u00ean, th\u1eddi gian chuy\u1ec3n 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. Vi\u1ec7c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd s\u1ed1 d\u01b0 l\u00e3i vay chuy\u1ec3n k\u1ef3 l\u00e0 m\u1ed9t m\u1eaft x\u00edch quan tr\u1ecdng trong n\u1ed9i dung t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_thuc_te_ve_rui_ro_lai_vay\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda th\u1ef1c t\u1ebf v\u1ec1 r\u1ee7i ro l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p h\u00ecnh dung r\u00f5 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132, h\u00e3y xem x\u00e9t m\u1ed9t k\u1ecbch b\u1ea3n thanh tra th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 th\u1ef1c t\u1ebf c\u1ee7a C\u00f4ng ty X (N\u0103m t\u00e0i ch\u00ednh 2025): C\u00f4ng ty X c\u00f3 kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9 \u0111\u1ec3 \u0111\u1ea7u t\u01b0 d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t. C\u00e1c th\u00f4ng s\u1ed1 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center; width: 42.5852%;\"><b>Ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh<\/b><\/td>\n<td style=\"height: 56px; text-align: center; width: 17.9359%;\"><b>Gi\u00e1 tr\u1ecb (t\u1ef7 \u0111\u1ed3ng)<\/b><\/td>\n<td style=\"height: 56px; text-align: center; width: 38.6774%;\"><b>Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 42.5852%;\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh (1)<\/span><\/td>\n<td style=\"height: 56px; text-align: center; width: 17.9359%;\"><span style=\"font-weight: 400;\">50<\/span><\/td>\n<td style=\"height: 56px; width: 38.6774%;\"><span style=\"font-weight: 400;\">L\u00e3i su\u1ea5t vay c\u00f4ng ty m\u1eb9<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 42.5852%;\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c (2)<\/span><\/td>\n<td style=\"height: 56px; text-align: center; width: 17.9359%;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"height: 56px; width: 38.6774%;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb d\u00f2ng ti\u1ec1n t\u1ea1m th\u1eddi<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 42.5852%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (3)<\/span><\/td>\n<td style=\"height: 56px; text-align: center; width: 17.9359%;\"><span style=\"font-weight: 400;\">40<\/span><\/td>\n<td style=\"height: 56px; width: 38.6774%;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 42.5852%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao trong n\u0103m (4)<\/span><\/td>\n<td style=\"height: 56px; text-align: center; width: 17.9359%;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"height: 56px; width: 38.6774%;\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>C\u00e1c b\u01b0\u1edbc ph\u00e2n t\u00edch v\u00e0 t\u00ednh to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 132:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; T\u00ednh chi ph\u00ed l\u00e3i vay thu\u1ea7n: L\u00e3i vay thu\u1ea7n = (1) &#8211; (2) = 40 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; X\u00e1c \u0111\u1ecbnh ch\u1ec9 s\u1ed1 EBITDA theo quy \u0111\u1ecbnh thu\u1ebf: EBITDA = (3) +40 + (4) = 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; X\u00e1c \u0111\u1ecbnh tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (30% EBITDA): Tr\u1ea7n t\u1ed1i \u0111a = 100 x 30% = 30 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; X\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed b\u1ecb lo\u1ea1i v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh: Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 10 t\u1ef7 \u0111\u1ed3ng, S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00eam l\u00e0 2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p t\u1ef1 k\u00ea khai sai, s\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd c\u1ed9ng th\u00eam 20% ti\u1ec1n ph\u1ea1t khai sai v\u00e0 l\u00e3i ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y (t\u1ed5ng c\u1ed9ng c\u00f3 th\u1ec3 l\u00ean t\u1edbi g\u1ea7n 3 t\u1ef7 \u0111\u1ed3ng sau 1 n\u0103m).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132, c\u00f4ng ty X r\u1ea5t d\u1ec5 b\u1ecf s\u00f3t c\u00e1c kho\u1ea3n l\u00e3i vay t\u1eeb ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c b\u00ean li\u00ean k\u1ebft b\u1ea3o l\u00e3nh, d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n sai EBITDA v\u00e0 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro truy thu l\u1edbn khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_vuot_troi_khi_duoc_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_132\"><\/span><b>L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3746\" aria-describedby=\"caption-attachment-3746\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3746\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-khi-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132.jpg\" alt=\"L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-khi-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-khi-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-khi-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-khi-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-khi-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3746\" class=\"wp-caption-text\">L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 mang l\u1ea1i 4 l\u1ee3i \u00edch c\u1ed1t l\u00f5i cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_cau_truc_von\"><\/span><b>T\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia chuy\u00ean v\u1ec1 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 s\u1ebd ph\u00e2n t\u00edch t\u1ef7 l\u1ec7 N\u1ee3 tr\u00ean V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (D\/E). Th\u00eam v\u00e0o \u0111\u00f3, MAN s\u1ebd \u0111\u1ec1 xu\u1ea5t c\u00e1c ph\u01b0\u01a1ng \u00e1n t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i n\u1ee3 th\u00e0nh v\u1ed1n g\u00f3p \u0111\u1ec3 gi\u1ea3m \u00e1p l\u1ef1c l\u00e3i vay, t\u1eeb \u0111\u00f3 \u0111\u01b0a chi ph\u00ed v\u1ec1 d\u01b0\u1edbi ng\u01b0\u1ee1ng an to\u00e0n m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o ngu\u1ed3n v\u1ed1n kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoan_thien_Ho_so_xac_dinh_gia_giao_dich_lien_ket_chuyen_sau\"><\/span><b>Ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean s\u00e2u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 lu\u00f4n \u0111i k\u00e8m v\u1edbi vi\u1ec7c l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n (Master File) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c b\u1eb1ng ch\u1ee9ng so s\u00e1nh (benchmarking) t\u1eeb c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf uy t\u00edn s\u1ebd b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc m\u1ecdi nghi v\u1ea5n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_som_rui_ro_EBITDA_am_hoac_thap\"><\/span><b>Nh\u1eadn di\u1ec7n s\u1edbm r\u1ee7i ro EBITDA \u00e2m ho\u1eb7c th\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, EBITDA th\u01b0\u1eddng r\u1ea5t th\u1ea5p. Khi \u0111\u00f3, g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay s\u1ebd b\u1ecb lo\u1ea1i. MAN s\u1ebd t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 th\u00f4ng qua vi\u1ec7c l\u1ed9 tr\u00ecnh ghi nh\u1eadn chi ph\u00ed v\u00e0 v\u1ed1n h\u00f3a l\u00e3i vay v\u00e0o t\u00e0i s\u1ea3n d\u1edf dang (theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh thu\u1ebf) \u0111\u1ec3 b\u1ea3o to\u00e0n quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_tro_quyet_toan_va_giai_trinh_truc_tiep\"><\/span><b>H\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 \u0111o\u00e0n thanh tra, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 s\u1ebd \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n vay, ch\u1ee9ng minh c\u00e1c giao d\u1ecbch tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a s\u1ed1 thu\u1ebf b\u1ecb truy thu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_132\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c, quy tr\u00ecnh t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 c\u1ee7a ch\u00fang t\u00f4i \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a qua 5 b\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t v\u00e0 Nh\u1eadn di\u1ec7n: X\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean li\u00ean k\u1ebft theo 11 tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t d\u1eef li\u1ec7u k\u1ebf to\u00e1n: Ki\u1ec3m tra c\u00e1ch h\u1ea1ch to\u00e1n EBITDA v\u00e0 chi ph\u00ed l\u00e3i vay hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n v\u00e0 M\u00f4 ph\u1ecfng: D\u1ef1 b\u00e1o s\u1ed1 thu\u1ebf c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb truy thu d\u1ef1a tr\u00ean c\u00e1c k\u1ecbch b\u1ea3n kinh doanh kh\u00e1c nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd: \u0110\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng, c\u1ea5u tr\u00fac n\u1ee3 ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf: H\u1ed7 tr\u1ee3 k\u00ea khai M\u1eabu 01, 02, 03, 04 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Dau_tu_cho_tu_van_la_dau_tu_cho_an_toan_tai_chinh\"><\/span><b>K\u1ebft lu\u1eadn: \u0110\u1ea7u t\u01b0 cho t\u01b0 v\u1ea5n l\u00e0 \u0111\u1ea7u t\u01b0 cho an to\u00e0n t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf l\u00e3i vay 30% EBITDA t\u1ea1i Vi\u1ec7t Nam ng\u00e0y c\u00e0ng ti\u1ec7m c\u1eadn v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. Do \u0111\u00f3, s\u1ef1 h\u1eddi h\u1ee3t trong qu\u1ea3n l\u00fd thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n ch\u1ed7 \u0111\u1ee9ng trong n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ecm \u0111\u1ebfn m\u1ed9t \u0111\u01a1n v\u1ecb chuy\u00ean v\u1ec1 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 nh\u01b0 MAN &#8211; Master Accountant Network kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, m\u00e0 l\u00e0 chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh th\u00f4ng minh \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i nhu\u1eadn v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p. H\u00e3y h\u00e0nh \u0111\u1ed9ng ngay h\u00f4m nay \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ngay v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 nh\u1eadn bu\u1ed5i t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132 chuy\u00ean s\u00e2u cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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;\">\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_khi_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_132\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132, MAN &#8211; Master Accountant Network th\u01b0\u1eddng nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c th\u1eafc m\u1eafc sau:<\/span><\/p>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_thuoc_dien_FDI_co_phai_ap_dung_khong_che_30_EBITDA_khong\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n FDI c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf 30% EBITDA 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. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p FDI m\u00e0 \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba v\u1eabn thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu c\u00f3 vay v\u1ed1n t\u1eeb c\u00f4ng ty c\u00f9ng t\u1eadp \u0111o\u00e0n, c\u00f3 c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu, c\u00f9ng ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ho\u1eb7c kho\u1ea3n vay ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c b\u00ean li\u00ean k\u1ebft b\u1ea3o l\u00e3nh.                    <\/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=\"Vay_ngan_hang_thong_thuong_co_bi_xem_la_giao_dich_lien_ket_khong\"><\/span>Vay ng\u00e2n h\u00e0ng th\u00f4ng th\u01b0\u1eddng c\u00f3 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKho\u1ea3n vay ng\u00e2n h\u00e0ng ch\u1ec9 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu c\u00f3 y\u1ebfu t\u1ed1 li\u00ean k\u1ebft \u0111i k\u00e8m, ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9, c\u1ed5 \u0111\u00f4ng l\u1edbn ho\u1eb7c c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh \u0111\u1ee9ng ra b\u1ea3o l\u00e3nh kho\u1ea3n vay. Khi \u0111\u00f3, d\u00f9 b\u00ean cho vay l\u00e0 ng\u00e2n h\u00e0ng, chi ph\u00ed l\u00e3i vay v\u1eabn c\u00f3 th\u1ec3 b\u1ecb kh\u1ed1ng ch\u1ebf theo ng\u01b0\u1ee1ng 30% EBITDA.                    <\/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=\"EBITDA_am_thi_doanh_nghiep_co_duoc_khau_tru_chi_phi_lai_vay_khong\"><\/span>EBITDA \u00e2m th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 m\u1ee9c 30% EBITDA \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu n\u0103m sau doanh nghi\u1ec7p c\u00f2n d\u01b0 \u0111\u1ecba kh\u1ea5u tr\u1eeb. Tuy nhi\u00ean, th\u1eddi gian chuy\u1ec3n ti\u1ebfp t\u1ed1i \u0111a ch\u1ec9 trong 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh kho\u1ea3n l\u00e3i vay b\u1ecb lo\u1ea1i.                     <\/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=\"Nhung_khoan_vay_nao_khong_bi_ap_dung_quy_dinh_khong_che_30\"><\/span>Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf 30%?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi quy \u0111\u1ecbnh n\u00e0y g\u1ed3m: Kho\u1ea3n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m; V\u1ed1n vay ODA; C\u00e1c kho\u1ea3n vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7; V\u1ed1n vay ph\u1ee5c v\u1ee5 ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau Qu\u1ed1c gia ho\u1eb7c d\u1ef1 \u00e1n nh\u00e0 \u1edf x\u00e3 h\u1ed9i, ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.                    <\/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_can_chuan_bi_ho_so_gi_de_tranh_bi_truy_thu_khi_thanh_tra\"><\/span>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu khi thanh tra?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m M\u1eabu 01, 02, 03, 04, h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n, h\u1ed3 s\u01a1 b\u1ea3o l\u00e3nh, b\u1ea3ng t\u00ednh EBITDA, ch\u1ee9ng t\u1eeb l\u00e3i vay v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh m\u1ee9c l\u00e3i su\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_the_giam_rui_ro_bi_loai_chi_phi_lai_vay_bang_cach_nao\"><\/span>C\u00f3 th\u1ec3 gi\u1ea3m r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay b\u1eb1ng c\u00e1ch n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3m r\u1ee7i ro b\u1eb1ng c\u00e1ch t\u00e1i c\u1ea5u tr\u00fac ngu\u1ed3n v\u1ed1n: T\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7, chuy\u1ec3n m\u1ed9t ph\u1ea7n n\u1ee3 vay th\u00e0nh v\u1ed1n g\u00f3p, \u0110i\u1ec1u ch\u1ec9nh l\u1ed9 tr\u00ecnh gi\u1ea3i ng\u00e2n ho\u1eb7c ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 gi\u1eef t\u1ef7 l\u1ec7 l\u00e3i vay trong ng\u01b0\u1ee1ng an to\u00e0n. \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n \u0111\u1ec3 h\u1ea1n ch\u1ebf truy thu v\u00e0 t\u1ed1i \u01b0u thu\u1ebf h\u1ee3p ph\u00e1p.                    <\/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\": \"Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n FDI c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf 30% EBITDA 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. 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[&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3745,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3744","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\/3744","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=3744"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3744\/revisions"}],"predecessor-version":[{"id":3749,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3744\/revisions\/3749"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3745"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}