{"id":3757,"date":"2026-04-10T14:40:10","date_gmt":"2026-04-10T07:40:10","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3757"},"modified":"2026-04-10T14:40:10","modified_gmt":"2026-04-10T07:40:10","slug":"gioi-han-chi-phi-lai-vay-duoc-tru","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-chi-phi-lai-vay-duoc-tru\/","title":{"rendered":"Gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 132"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ef7 nguy\u00ean kinh t\u1ebf s\u1ed1 v\u00e0 h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean m\u1edf r\u1ed9ng quy m\u00f4 th\u00f4ng qua vi\u1ec7c h\u00ecnh th\u00e0nh c\u00e1c t\u1eadp \u0111o\u00e0n, c\u00f4ng ty m\u1eb9 &#8211; con. Tuy nhi\u00ean, \u0111i k\u00e8m v\u1edbi \u0111\u00f3 l\u00e0 r\u1ee7i ro v\u1ec1 chuy\u1ec3n gi\u00e1 th\u00f4ng qua vi\u1ec7c t\u00e0i tr\u1ee3 v\u1ed1n vay n\u1ed9i b\u1ed9. \u0110\u1ec3 ki\u1ec3m so\u00e1t t\u00ecnh tr\u1ea1ng n\u00e0y, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu nh\u1ea5t 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\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n l\u00e0 m\u1ed9t ph\u1ea7n trong chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh c\u1ee7a m\u1ed7i \u0111\u01a1n v\u1ecb.<\/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\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Tong_quan_ve_gioi_han_chi_phi_lai_vay_duoc_tru\" >T\u1ed5ng quan v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/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\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Doi_tuong_ap_dung_quy_dinh_theo_Nghi_dinh_132\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh theo 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Cong_thuc_xac_dinh_han_muc_30_EBITDA\" >C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh h\u1ea1n m\u1ee9c 30% EBITDA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Phan_tich_chi_tiet_cach_tinh_cac_thanh_phan_trong_cong_thuc\" >Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1ch t\u00ednh c\u00e1c th\u00e0nh ph\u1ea7n trong c\u00f4ng th\u1ee9c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Loi_nhuan_thuan_tu_hoat_dong_kinh_doanh\" >L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Chi_phi_lai_vay_thuan\" >Chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/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\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Chi_phi_khau_hao\" >Chi ph\u00ed kh\u1ea5u hao<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Chuyen_chi_phi_lai_vay_sang_cac_ky_tiep_theo\" >Chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang c\u00e1c k\u1ef3 ti\u1ebfp theo<\/a><\/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\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Cac_truong_hop_mien_tru_gioi_han_30\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb gi\u1edbi h\u1ea1n 30%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Rui_ro_va_sai_sot_thuong_gap_khi_quyet_toan_thue\" >R\u1ee7i ro v\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/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\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Hoi_dap_ve_gioi_han_chi_phi_lai_vay_duoc_tru\" >H\u1ecfi \u0111\u00e1p v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Neu_EBITDA_cua_doanh_nghiep_bang_0_hoac_am_thi_xu_ly_the_nao\" >N\u1ebfu EBITDA c\u1ee7a doanh nghi\u1ec7p b\u1eb1ng 0 ho\u1eb7c \u00e2m th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/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\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Khoan_vay_ngan_hang_cua_doanh_nghiep_co_bi_tinh_vao_gioi_han_nay_khong\" >Kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p c\u00f3 b\u1ecb t\u00ednh v\u00e0o gi\u1edbi h\u1ea1n n\u00e0y kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-chi-phi-lai-vay-duoc-tru\/#Thoi_gian_5_nam_de_chuyen_chi_phi_vuot_gioi_han_duoc_tinh_tu_khi_nao\" >Th\u1eddi gian 5 n\u0103m \u0111\u1ec3 chuy\u1ec3n chi ph\u00ed v\u01b0\u1ee3t gi\u1edbi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb khi n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_gioi_han_chi_phi_lai_vay_duoc_tru\"><\/span><b>T\u1ed5ng quan v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, quy \u0111\u1ecbnh v\u1ec1 tr\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng ph\u1ea3i l\u00e0 m\u1edbi, nh\u01b0ng k\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c, c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf (\u0111\u1eb7c bi\u1ec7t l\u00e0 theo khuy\u1ebfn ngh\u1ecb c\u1ee7a OECD v\u1ec1 ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn &#8211; BEPS).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1ee9c t\u1ed1i \u0111a m\u00e0 c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn cho doanh nghi\u1ec7p \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN. N\u1ebfu chi ph\u00ed th\u1ef1c t\u1ebf cao h\u01a1n h\u1ea1n m\u1ee9c n\u00e0y, ph\u1ea7n ch\u00eanh l\u1ec7ch s\u1ebd b\u1ecb lo\u1ea1i ra kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3. Quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb nh\u1eb1m ng\u0103n ch\u1eb7n h\u00e0nh vi v\u1ed1n m\u1ecfng (thin capitalization), n\u01a1i c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ed1 t\u00ecnh t\u00e0i tr\u1ee3 v\u1ed1n b\u1eb1ng n\u1ee3 vay thay v\u00ec v\u1ed1n g\u00f3p \u0111\u1ec3 l\u1ee3i d\u1ee5ng t\u1ea5m l\u00e1 ch\u1eafn thu\u1ebf t\u1eeb chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_quy_dinh_theo_Nghi_dinh_132\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3760\" aria-describedby=\"caption-attachment-3760\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3760\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-ap-dung-quy-dinh-gioi-han-chi-phi-lai-vay-duoc-tru.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-ap-dung-quy-dinh-gioi-han-chi-phi-lai-vay-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-ap-dung-quy-dinh-gioi-han-chi-phi-lai-vay-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-ap-dung-quy-dinh-gioi-han-chi-phi-lai-vay-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-ap-dung-quy-dinh-gioi-han-chi-phi-lai-vay-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-ap-dung-quy-dinh-gioi-han-chi-phi-lai-vay-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3760\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd r\u1eb1ng kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1ecb \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Quy \u0111\u1ecbnh n\u00e0y ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 hai \u0111i\u1ec1u ki\u1ec7n: l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN v\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft: Bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (v\u00ed d\u1ee5: c\u00f4ng ty m\u1eb9 vay v\u1ed1n c\u00f4ng ty con, c\u00e1c c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n cho vay l\u1eabn nhau, ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u h\u00e0nh chung&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi giao d\u1ecbch: C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u01b0ng kh\u00f4ng gi\u1edbi h\u1ea1n \u1edf: mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c m\u1ed1i quan h\u1ec7 n\u00e0y, vi\u1ec7c s\u1eed d\u1ee5ng<\/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;\"> l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p an to\u00e0n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><b><i>L\u01b0u \u00fd quan tr\u1ecdng:<\/i><\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o trong n\u0103m t\u00e0i ch\u00ednh, h\u1ecd s\u1ebd kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf b\u1edfi gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb 30% EBITDA n\u00e0y, m\u00e0 ch\u1ec9 c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u00f4ng th\u01b0\u1eddng v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 l\u00e3i su\u1ea5t vay kh\u00f4ng qu\u00e1 150% l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_xac_dinh_han_muc_30_EBITDA\"><\/span><b>C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh h\u1ea1n m\u1ee9c 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb d\u1ef1a tr\u00ean ch\u1ec9 s\u1ed1 EBITDA (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, l\u00e3i vay v\u00e0 kh\u1ea5u hao) \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo m\u1ee5c \u0111\u00edch thu\u1ebf. \u0110\u00e2y l\u00e0 c\u00f4ng th\u1ee9c c\u1ed1t l\u00f5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c c\u1ee5 th\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n \u2264 30% x [L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb H\u0110KD + 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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n: L\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa (T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3) tr\u1eeb \u0111i (L\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA thu\u1ebf: L\u00e0 t\u1ed5ng c\u1ee7a ba th\u00e0nh ph\u1ea7n trong ngo\u1eb7c vu\u00f4ng, \u0111\u1ea1i di\u1ec7n cho kh\u1ea3 n\u0103ng t\u1ea1o ra d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 n\u1eafm r\u00f5 c\u00e1c bi\u1ebfn s\u1ed1 v\u00e0 th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u cho k\u1ef3 quy\u1ebft to\u00e1n nh\u1eb1m \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cong-thuc-tinh-lai-vay\/\"> c\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> theo \u0111\u00fang chu\u1ea9n m\u1ef1c thu\u1ebf v\u00e0 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_cach_tinh_cac_thanh_phan_trong_cong_thuc\"><\/span><b>Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1ch t\u00ednh c\u00e1c th\u00e0nh ph\u1ea7n trong c\u00f4ng th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n b\u00f3c t\u00e1ch s\u1ed1 li\u1ec7u c\u1ef1c k\u1ef3 c\u1ea9n th\u1eadn t\u1eeb B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t l\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_nhuan_thuan_tu_hoat_dong_kinh_doanh\"><\/span><b>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ea7n n\u00e0y \u0111\u00f3ng vai tr\u00f2 n\u1ec1n t\u1ea3ng trong c\u00f4ng th\u1ee9c t\u00ednh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngu\u1ed3n s\u1ed1 li\u1ec7u: L\u1ea5y t\u1eeb M\u00e3 s\u1ed1 [30] tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bao g\u1ed3m: Doanh thu thu\u1ea7n, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, doanh thu t\u00e0i ch\u00ednh (\u0111\u00e3 b\u00f3c t\u00e1ch ph\u1ea7n l\u00e3i g\u1eedi\/cho vay), chi ph\u00ed t\u00e0i ch\u00ednh (\u0111\u00e3 b\u00f3c t\u00e1ch l\u00e3i vay), chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i tr\u1eeb: C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed kh\u00e1c (M\u00e3 s\u1ed1 31, 32) kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o t\u00ednh to\u00e1n gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00ec \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_thuan\"><\/span><b>Chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u0111i\u1ec1u ch\u1ec9nh b\u1edfi quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb: Doanh nghi\u1ec7p l\u1ea5y t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay ph\u00e1t sinh c\u00f9ng k\u1ef3 \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn: L\u00e3i vay ph\u1ea3i li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh. N\u1ebfu sau khi b\u00f9 tr\u1eeb, k\u1ebft qu\u1ea3 l\u00e0 s\u1ed1 \u00e2m, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf b\u1edfi gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_khau_hao\"><\/span><b>Chi ph\u00ed kh\u1ea5u hao<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 th\u00e0nh ph\u1ea7n gi\u00fap gia t\u0103ng m\u1ee9c EBITDA, t\u1eeb \u0111\u00f3 l\u00e0m t\u0103ng gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Doanh nghi\u1ec7p c\u1ed9ng to\u00e0n b\u1ed9 chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 ph\u00e2n b\u1ed5 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_chi_phi_lai_vay_sang_cac_ky_tiep_theo\"><\/span><b>Chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang c\u00e1c k\u1ef3 ti\u1ebfp theo<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh m\u1ed9t c\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed linh ho\u1ea1t cho ph\u1ea7n v\u01b0\u1ee3t gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t: Ph\u1ea7n chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u01b0\u1ee3t qu\u00e1 m\u1ee9c 30% EBITDA kh\u00f4ng b\u1ecb m\u1ea5t \u0111i ho\u00e0n to\u00e0n m\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ec3 b\u00f9 tr\u1eeb v\u00e0o c\u00e1c n\u0103m sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n chuy\u1ec3n: Kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh ph\u1ea7n v\u01b0\u1ee3t gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n: Trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ed9ng ph\u1ea7n chi ph\u00ed c\u0169 chuy\u1ec3n sang. Tuy nhi\u00ean, t\u1ed5ng m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb v\u1eabn ph\u1ea3i n\u1eb1m trong gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (30% EBITDA) c\u1ee7a ch\u00ednh n\u0103m \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf n\u00e0y \u0111\u1eb7c bi\u1ec7t c\u00f3 l\u1ee3i cho c\u00e1c doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u1eb7c m\u1edbi \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, gi\u00fap h\u1ecd kh\u00f4ng b\u1ecb m\u1ea5t \u0111i quy\u1ec1n l\u1ee3i v\u1ec1 chi ph\u00ed h\u1ee3p l\u00fd khi ch\u01b0a c\u00f3 d\u00f2ng ti\u1ec1n l\u1edbn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_mien_tru_gioi_han_30\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb gi\u1edbi h\u1ea1n 30%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, ph\u00e1p lu\u1eadt v\u1eabn cho ph\u00e9p m\u1ed9t s\u1ed1 ngo\u1ea1i l\u1ec7 kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb nh\u1eb1m khuy\u1ebfn kh\u00edch c\u00e1c l\u0129nh v\u1ef1c \u01b0u ti\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh: T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m (do \u0111\u00e2y l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh ngu\u1ed3n v\u1ed1n chuy\u00ean nghi\u1ec7p).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n: C\u00e1c kho\u1ea3n vay ODA ho\u1eb7c vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c cho vay l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u01b0u ti\u00ean qu\u1ed1c gia: Vay v\u1ed1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia v\u1ec1 n\u00f4ng th\u00f4n m\u1edbi v\u00e0 gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i: C\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n nh\u00e0 \u1edf x\u00e3 h\u1ed9i, nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n ho\u1eb7c d\u1ef1 \u00e1n t\u00e1i \u0111\u1ecbnh c\u01b0 theo ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, chi ph\u00ed l\u00e3i vay s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb theo quy \u0111\u1ecbnh chung m\u00e0 kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf b\u1edfi gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb 30% EBITDA.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_va_sai_sot_thuong_gap_khi_quyet_toan_thue\"><\/span><b>R\u1ee7i ro v\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3759\" aria-describedby=\"caption-attachment-3759\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3759\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-va-sai-sot-khi-vuot-gioi-han-chi-phi-lai-vay-duoc-tru-khi-quyet-toan-thue.jpg\" alt=\"R\u1ee7i ro v\u00e0 sai s\u00f3t khi v\u01b0\u1ee3t gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-va-sai-sot-khi-vuot-gioi-han-chi-phi-lai-vay-duoc-tru-khi-quyet-toan-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-va-sai-sot-khi-vuot-gioi-han-chi-phi-lai-vay-duoc-tru-khi-quyet-toan-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-va-sai-sot-khi-vuot-gioi-han-chi-phi-lai-vay-duoc-tru-khi-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-va-sai-sot-khi-vuot-gioi-han-chi-phi-lai-vay-duoc-tru-khi-quyet-toan-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-va-sai-sot-khi-vuot-gioi-han-chi-phi-lai-vay-duoc-tru-khi-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3759\" class=\"wp-caption-text\">R\u1ee7i ro v\u00e0 sai s\u00f3t khi v\u01b0\u1ee3t gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf thanh tra thu\u1ebf cho th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb truy thu l\u1edbn do \u00e1p d\u1ee5ng sai gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. C\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec3u sai v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft: Vi\u1ec7c m\u01b0\u1ee3n ti\u1ec1n t\u1eeb c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh (Gi\u00e1m \u0111\u1ed1c, th\u00e0nh vi\u00ean H\u0110QT) kh\u00f4ng l\u00e3i su\u1ea5t th\u01b0\u1eddng b\u1ecb b\u1ecf qua, nh\u01b0ng th\u1ef1c ch\u1ea5t n\u00f3 k\u00edch ho\u1ea1t quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb cho t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n vay kh\u00e1c c\u1ee7a doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 vay ng\u00e2n h\u00e0ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00f9 tr\u1eeb sai l\u00e3i ti\u1ec1n g\u1eedi: S\u1eed d\u1ee5ng l\u00e3i ti\u1ec1n g\u1eedi t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc nh\u01b0ng nh\u1eadn \u0111\u01b0\u1ee3c trong n\u0103m nay \u0111\u1ec3 b\u00f9 tr\u1eeb nh\u1eb1m t\u0103ng m\u1ee9c gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 h\u00e0nh vi sai quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh: Nhi\u1ec1u \u0111\u01a1n v\u1ecb ch\u1ec9 t\u00ednh to\u00e1n 30% EBITDA m\u00e0 qu\u00ean m\u1ea5t ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c thi\u1ebfu h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 khi\u1ebfn c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ea1i m\u1ee9c gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo h\u01b0\u1edbng b\u1ea5t l\u1ee3i cho doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh cao v\u00e0 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, n\u1ebfu n\u1eafm v\u1eefng c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n v\u00e0 quy t\u1eafc chuy\u1ec3n chi ph\u00ed, doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf. H\u00e3y lu\u00f4n theo s\u00e1t ch\u1ec9 s\u1ed1 EBITDA v\u00e0 c\u1ea5u tr\u00fac l\u1ea1i c\u00e1c kho\u1ea3n vay n\u1ebfu c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chi ph\u00ed l\u00e3i vay kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf TNDN v\u00e0 b\u1ec1n v\u1eefng v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3 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=\"Hoi_dap_ve_gioi_han_chi_phi_lai_vay_duoc_tru\"><\/span><b>H\u1ecfi \u0111\u00e1p v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\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=\"Neu_EBITDA_cua_doanh_nghiep_bang_0_hoac_am_thi_xu_ly_the_nao\"><\/span>N\u1ebfu EBITDA c\u1ee7a doanh nghi\u1ec7p b\u1eb1ng 0 ho\u1eb7c \u00e2m th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhi EBITDA \u00e2m, gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m \u0111\u00f3 b\u1eb1ng 0. To\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay thu\u1ea7n ph\u00e1t sinh s\u1ebd b\u1ecb lo\u1ea1i v\u00e0 ph\u1ea3i chuy\u1ec3n sang n\u0103m sau \u0111\u1ec3 ch\u1edd k\u1ebft qu\u1ea3 kinh doanh d\u01b0\u01a1ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khoan_vay_ngan_hang_cua_doanh_nghiep_co_bi_tinh_vao_gioi_han_nay_khong\"><\/span>Kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p c\u00f3 b\u1ecb t\u00ednh v\u00e0o gi\u1edbi h\u1ea1n n\u00e0y kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu doanh nghi\u1ec7p c\u00f3 b\u1ea5t k\u1ef3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o kh\u00e1c (d\u00f9 kh\u00f4ng ph\u1ea3i l\u00e0 vay v\u1ed1n), th\u00ec kho\u1ea3n vay ng\u00e2n h\u00e0ng v\u1eabn b\u1ecb kh\u1ed1ng ch\u1ebf b\u1edfi gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb 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=\"Thoi_gian_5_nam_de_chuyen_chi_phi_vuot_gioi_han_duoc_tinh_tu_khi_nao\"><\/span>Th\u1eddi gian 5 n\u0103m \u0111\u1ec3 chuy\u1ec3n chi ph\u00ed v\u01b0\u1ee3t gi\u1edbi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m c\u00f3 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. N\u1ebfu sau 5 n\u0103m v\u1eabn kh\u00f4ng chuy\u1ec3n h\u1ebft, ph\u1ea7n chi ph\u00ed c\u00f2n l\u1ea1i s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1eefa.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu EBITDA c\u1ee7a doanh nghi\u1ec7p b\u1eb1ng 0 ho\u1eb7c \u00e2m th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Khi EBITDA \u00e2m, gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m \u0111\u00f3 b\u1eb1ng 0. 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Tuy nhi\u00ean, \u0111i k\u00e8m v\u1edbi \u0111\u00f3 l\u00e0 r\u1ee7i ro v\u1ec1 chuy\u1ec3n gi\u00e1 th\u00f4ng qua vi\u1ec7c t\u00e0i tr\u1ee3 v\u1ed1n vay n\u1ed9i b\u1ed9. \u0110\u1ec3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3758,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3757","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\/3757","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=3757"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3757\/revisions"}],"predecessor-version":[{"id":3761,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3757\/revisions\/3761"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3758"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}