{"id":3782,"date":"2026-04-13T14:40:47","date_gmt":"2026-04-13T07:40:47","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3782"},"modified":"2026-04-13T14:41:02","modified_gmt":"2026-04-13T07:41:02","slug":"khoan-vay-khong-tinh-lai","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/","title":{"rendered":"Qu\u1ea3n tr\u1ecb v\u00e0 gi\u1ea3i tr\u00ecnh kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i trong doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh, kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 linh ho\u1ea1t \u0111\u1ec3 h\u1ed7 tr\u1ee3 d\u00f2ng ti\u1ec1n n\u1ed9i b\u1ed9, h\u1ed7 tr\u1ee3 nh\u00e2n s\u1ef1 ho\u1eb7c c\u1ee9u tr\u1ee3 \u0111\u1ed1i t\u00e1c. Tuy nhi\u00ean, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u00e2y l\u1ea1i l\u00e0 m\u1ed9t trong nh\u1eefng giao d\u1ecbch d\u1ec5 b\u1ecb soi nh\u1ea5t do vi ph\u1ea1m nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh h\u1ee3p l\u00fd, kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh doanh thu t\u00e0i ch\u00ednh, \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed v\u00e0 truy thu thu\u1ebf v\u1edbi m\u1ee9c ph\u1ea1t \u0111\u00e1ng k\u1ec3. \u0110\u1eb7c bi\u1ec7t, v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, r\u1ee7i ro c\u00f2n b\u1ecb si\u1ebft ch\u1eb7t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Ban_chat_phap_ly_cua_khoan_vay_khong_tinh_lai\" >B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Nguyen_tac_Giao_dich_doc_lap\" >Nguy\u00ean t\u1eafc Giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Quyen_an_dinh_thue_cua_co_quan_chuc_nang\" >The authority to determine taxes<\/a><\/li><\/ul><\/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\/khoan-vay-khong-tinh-lai\/#Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\" >Decree 132\/2020\/ND-CP on related-party transactions<\/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\/khoan-vay-khong-tinh-lai\/#Nhan_dien_cac_ben_lien_ket\" >Nh\u1eadn di\u1ec7n c\u00e1c b\u00ean li\u00ean k\u1ebft<\/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\/khoan-vay-khong-tinh-lai\/#Rui_ro_ve_chi_phi_lai_vay_duoc_tru_Tran_30_EBITDA\" >R\u1ee7i ro v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (Tr\u1ea7n 30% EBITDA)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#He_luy_tai_chinh_khi_trien_khai_khoan_vay_khong_tinh_lai\" >H\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh khi tri\u1ec3n khai kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Truy_thu_thue_thu_nhap_doanh_nghiep_TNDN\" >Truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/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\/khoan-vay-khong-tinh-lai\/#Anh_huong_den_Thue_Gia_tri_gia_tang_GTGT\" >\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/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\/khoan-vay-khong-tinh-lai\/#Rui_ro_Thue_Thu_nhap_ca_nhan_TNCN\" >R\u1ee7i ro Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/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\/khoan-vay-khong-tinh-lai\/#Giai_phap_xay_dung_ho_so_giai_trinh_khi_bi_an_dinh_thue\" >Gi\u1ea3i ph\u00e1p x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh khi b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/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\/khoan-vay-khong-tinh-lai\/#Giai_trinh_dua_tren_phuc_loi_va_giu_chan_nhan_tai\" >Gi\u1ea3i tr\u00ecnh d\u1ef1a tr\u00ean ph\u00fac l\u1ee3i v\u00e0 gi\u1eef ch\u00e2n nh\u00e2n t\u00e0i<\/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\/khoan-vay-khong-tinh-lai\/#Giai_trinh_dua_tren_muc_tieu_bao_toan_chuoi_cung_ung\" >Gi\u1ea3i tr\u00ecnh d\u1ef1a tr\u00ean m\u1ee5c ti\u00eau b\u1ea3o to\u00e0n chu\u1ed7i cung \u1ee9ng<\/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\/khoan-vay-khong-tinh-lai\/#Giai_trinh_truong_hop_muon_tien_tu_Giam_docChu_so_huu\" >Gi\u1ea3i tr\u00ecnh tr\u01b0\u1eddng h\u1ee3p m\u01b0\u1ee3n ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c\/Ch\u1ee7 s\u1edf h\u1eefu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Khoan_vay_khong_tinh_lai_va_giao_dich_lien_ket_theo_Nghi_dinh_132\" >Kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Khi_nao_bi_coi_la_quan_he_lien_ket\" >Khi n\u00e0o b\u1ecb coi l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Transfer pricing determination dossier<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Danh_muc_ho_so_ra_soat_kiem_tra_dinh_ky_cho_doanh_nghiep\" >Danh m\u1ee5c h\u1ed3 s\u01a1 r\u00e0 so\u00e1t, ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 cho doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Loi_khuyen_tu_MAN_%E2%80%93_Master_Accountant_Network\" >L\u1eddi khuy\u00ean t\u1eeb MAN &#8211; Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Chuyen_doi_hinh_thuc_neu_co_the\" >Chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c n\u1ebfu c\u00f3 th\u1ec3<\/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\/khoan-vay-khong-tinh-lai\/#Tan_dung_cac_dot_soat_xet_noi_bo\" >T\u1eadn d\u1ee5ng c\u00e1c \u0111\u1ee3t so\u00e1t x\u00e9t n\u1ed9i b\u1ed9<\/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\/khoan-vay-khong-tinh-lai\/#Vai_tro_cua_tu_van_chuyen_nghiep\" >Vai tr\u00f2 c\u1ee7a t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_cua_khoan_vay_khong_tinh_lai\"><\/span><b>B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3786\" aria-describedby=\"caption-attachment-3786\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3786\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai.jpg\" alt=\"B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3786\" class=\"wp-caption-text\">B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c cho vay kh\u00f4ng t\u00ednh l\u00e3i l\u00e0 quy\u1ec1n t\u1ef1 nguy\u1ec7n gi\u1eefa c\u00e1c b\u00ean theo B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015. Tuy nhi\u00ean, v\u1ec1 m\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u00e2y l\u1ea1i l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 ho\u00e0n to\u00e0n kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_Giao_dich_doc_lap\"><\/span><b>Nguy\u00ean t\u1eafc Giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 n\u1ed9i lu\u1eadt h\u00f3a t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, m\u1ecdi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (v\u00e0 c\u1ea3 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf) ph\u1ea3i tu\u00e2n theo nguy\u00ean t\u1eafc Giao d\u1ecbch \u0111\u1ed9c l\u1eadp. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 m\u1ee9c gi\u00e1 ho\u1eb7c l\u00e3i su\u1ea5t trong giao d\u1ecbch ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c m\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp th\u1ecfa thu\u1eadn trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1. M\u1ed9t kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i v\u1ec1 b\u1ea3n ch\u1ea5t \u0111\u00e3 vi ph\u1ea1m nguy\u00ean t\u1eafc n\u00e0y v\u00ec tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u1ed1n, kh\u00f4ng c\u00f3 m\u1ed9t t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh n\u00e0o cung c\u1ea5p ngu\u1ed3n l\u1ef1c m\u00e0 kh\u00f4ng k\u1ef3 v\u1ecdng l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_an_dinh_thue_cua_co_quan_chuc_nang\"><\/span><b>The authority to determine taxes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 50 c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Tax Administration Law No. 38\/2019\/QH14<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kh\u00f4ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i, c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh h\u00e0nh vi: Coi \u0111\u00e2y l\u00e0 h\u00e0nh vi chuy\u1ec3n gi\u00e1 ho\u1eb7c t\u1ea9u t\u00e1n l\u1ee3i nhu\u1eadn (n\u1ebfu gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft) ho\u1eb7c l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u1ed9t c\u00e1ch b\u1ea5t h\u1ee3p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh l\u00e3i su\u1ea5t: \u00c1p d\u1ee5ng m\u1ee9c l\u00e3i su\u1ea5t cho vay ph\u1ed5 bi\u1ebfn c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 t\u00ednh l\u1ea1i doanh thu t\u00e0i ch\u00ednh cho b\u00ean cho vay.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\"><\/span><b>Decree 132\/2020\/ND-CP on related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u1eafc \u0111\u1ebfn kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i, kh\u00f4ng th\u1ec3 b\u1ecf qua Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng v\u00e0 l\u00e0 c\u1ed1t l\u00f5i \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n nay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_cac_ben_lien_ket\"><\/span><b>Nh\u1eadn di\u1ec7n c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd, c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y th\u01b0\u1eddng ph\u00e1t sinh kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i v\u00e0 r\u01a1i v\u00e0o t\u1ea7m ng\u1eafm c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 cho c\u00f4ng ty con vay v\u1ed1n \u0111\u1ec3 tri\u1ec3n khai d\u1ef1 \u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty trong c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n h\u1ed7 tr\u1ee3 d\u00f2ng ti\u1ec1n cho nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh (Gi\u00e1m \u0111\u1ed1c, Ch\u1ee7 t\u1ecbch) cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 132, vi\u1ec7c ph\u00e1t sinh kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i s\u1ebd k\u00edch ho\u1ea1t h\u00e0ng lo\u1ea1t ngh\u0129a v\u1ee5 k\u00ea khai nh\u01b0 T\u1edd khai m\u1eabu s\u1ed1 01 (Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_ve_chi_phi_lai_vay_duoc_tru_Tran_30_EBITDA\"><\/span><b>R\u1ee7i ro v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (Tr\u1ea7n 30% EBITDA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m c\u1ef1c k\u1ef3 quan tr\u1ecdng l\u00e0 \u0110i\u1ec1u 15 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao (EBITDA).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi m\u1ed9t c\u00f4ng ty \u0111i vay v\u1ed1n ng\u00e2n h\u00e0ng (c\u00f3 tr\u1ea3 l\u00e3i) nh\u01b0ng l\u1ea1i \u0111em ngu\u1ed3n v\u1ed1n \u0111\u00f3 cho m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c th\u1ef1c hi\u1ec7n kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i, r\u1ee7i ro s\u1ebd b\u1ecb nh\u00e2n \u0111\u00f4i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean cho vay b\u1ecb \u1ea5n \u0111\u1ecbnh doanh thu (t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean cho vay b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay ng\u00e2n h\u00e0ng t\u01b0\u01a1ng \u1ee9ng (v\u00ec v\u1ed1n vay kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ch\u00ednh doanh nghi\u1ec7p \u0111\u00f3).<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_tai_chinh_khi_trien_khai_khoan_vay_khong_tinh_lai\"><\/span><b>H\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh khi tri\u1ec3n khai kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3785\" aria-describedby=\"caption-attachment-3785\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3785\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai.jpg\" alt=\"H\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh khi tri\u1ec3n khai kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3785\" class=\"wp-caption-text\">H\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh khi tri\u1ec3n khai kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t b\u00fat to\u00e1n k\u1ebf to\u00e1n, m\u00e0 k\u00e9o theo nh\u1eefng t\u00e1c \u0111\u1ed9ng d\u00e2y chuy\u1ec1n \u0111\u1ebfn b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truy_thu_thue_thu_nhap_doanh_nghiep_TNDN\"><\/span><b>Truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed doanh nghi\u1ec7p A cho doanh nghi\u1ec7p B vay 10 t\u1ef7 \u0111\u1ed3ng d\u01b0\u1edbi d\u1ea1ng kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i. N\u1ebfu l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng trung b\u00ecnh l\u00e0 6%\/n\u0103m, c\u01a1 quan thu\u1ebf s\u1ebd \u1ea5n \u0111\u1ecbnh doanh thu t\u00e0i ch\u00ednh l\u00e0 600 tri\u1ec7u \u0111\u1ed3ng. V\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t TNDN 20%, doanh nghi\u1ec7p A s\u1ebd ph\u1ea3i n\u1ed9p th\u00eam 120 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf, ch\u01b0a k\u1ec3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Anh_huong_den_Thue_Gia_tri_gia_tang_GTGT\"><\/span><b>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, ho\u1ea1t \u0111\u1ed9ng cho vay l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai doanh thu t\u1eeb c\u00e1c kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i (d\u00f9 l\u00e0 doanh thu \u1ea5n \u0111\u1ecbnh), vi\u1ec7c ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u00f9ng chung cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf s\u1ebd b\u1ecb sai l\u1ec7ch. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb truy thu th\u00eam thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb sai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_Thue_Thu_nhap_ca_nhan_TNCN\"><\/span><b>R\u1ee7i ro Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p cho nh\u00e2n vi\u00ean ho\u1eb7c c\u00e1 nh\u00e2n l\u00e3nh \u0111\u1ea1o th\u1ef1c hi\u1ec7n kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t \u0111\u00e2y l\u00e0 m\u1ed9t kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n mang t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf (0%) v\u00e0 l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng c\u00f3 th\u1ec3 b\u1ecb quy \u0111\u1ed5i th\u00e0nh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_xay_dung_ho_so_giai_trinh_khi_bi_an_dinh_thue\"><\/span><b>Gi\u1ea3i ph\u00e1p x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh khi b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3784\" aria-describedby=\"caption-attachment-3784\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3784\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue.jpg\" alt=\"Gi\u1ea3i ph\u00e1p x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i khi b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3784\" class=\"wp-caption-text\">Gi\u1ea3i ph\u00e1p x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i khi b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ea3o v\u1ec7 c\u00e1c kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u1eefng ch\u1eafc d\u1ef1a tr\u00ean c\u00e1c l\u1eadp lu\u1eadn sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_trinh_dua_tren_phuc_loi_va_giu_chan_nhan_tai\"><\/span><b>Gi\u1ea3i tr\u00ecnh d\u1ef1a tr\u00ean ph\u00fac l\u1ee3i v\u00e0 gi\u1eef ch\u00e2n nh\u00e2n t\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u khi cho nh\u00e2n s\u1ef1 vay ti\u1ec1n. Thay v\u00ec tr\u00ecnh b\u00e0y nh\u01b0 m\u1ed9t giao d\u1ecbch t\u00e0i ch\u00ednh thu\u1ea7n t\u00fay, h\u00e3y bi\u1ebfn kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i th\u00e0nh m\u1ed9t ph\u1ea7n c\u1ee7a h\u1ec7 th\u1ed1ng \u0111\u00e3i ng\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 h\u1ed3 s\u01a1 c\u1ea7n c\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3: Ph\u1ea3i c\u00f3 \u0111i\u1ec1u kho\u1ea3n ghi r\u00f5 c\u00f4ng ty c\u00f3 qu\u1ef9 ph\u00fac l\u1ee3i h\u1ed7 tr\u1ee3 nh\u00e2n vi\u00ean vay v\u1ed1n mua nh\u00e0, mua xe ho\u1eb7c ch\u1eefa b\u1ec7nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9: Quy \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c vay (th\u00e2m ni\u00ean tr\u00ean 5 n\u0103m, ho\u00e0n th\u00e0nh xu\u1ea5t s\u1eafc nhi\u1ec7m v\u1ee5), h\u1ea1n m\u1ee9c vay v\u00e0 th\u1eddi gian ho\u00e0n tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n xin vay v\u1ed1n c\u1ee7a nh\u00e2n vi\u00ean: Ph\u1ea3i n\u00eau r\u00f5 l\u00fd do kh\u00f3 kh\u0103n ho\u1eb7c m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n ch\u00ednh \u0111\u00e1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y, kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (gi\u1eef ch\u00e2n nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t), t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u kh\u1ea3 n\u0103ng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_trinh_dua_tren_muc_tieu_bao_toan_chuoi_cung_ung\"><\/span><b>Gi\u1ea3i tr\u00ecnh d\u1ef1a tr\u00ean m\u1ee5c ti\u00eau b\u1ea3o to\u00e0n chu\u1ed7i cung \u1ee9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00f4ng ty m\u1eb9 &#8211; con ho\u1eb7c \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c, vi\u1ec7c th\u1ef1c hi\u1ec7n kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch l\u00e0 gi\u1ea3i ph\u00e1p kh\u1ea9n c\u1ea5p \u0111\u1ec3 tr\u00e1nh s\u1ef1 s\u1ee5p \u0111\u1ed5 c\u1ee7a chu\u1ed7i cung \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eadp lu\u1eadn c\u1ea7n chu\u1ea9n b\u1ecb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh b\u00ean m\u01b0\u1ee3n ti\u1ec1n \u0111ang trong t\u00ecnh tr\u1ea1ng m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n t\u1ea1m th\u1eddi (B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1ed7, th\u00f4ng b\u00e1o n\u1ee3 x\u1ea5u t\u1eeb ng\u00e2n h\u00e0ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh n\u1ebfu b\u00ean m\u01b0\u1ee3n ti\u1ec1n ph\u00e1 s\u1ea3n, doanh nghi\u1ec7p cho vay s\u1ebd ch\u1ecbu thi\u1ec7t h\u1ea1i l\u1edbn h\u01a1n (m\u1ea5t ngu\u1ed3n nguy\u00ean li\u1ec7u, m\u1ea5t th\u1ecb tr\u01b0\u1eddng ti\u00eau th\u1ee5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c h\u1ed7 tr\u1ee3 kh\u00f4ng l\u00e3i su\u1ea5t trong th\u1eddi gian ng\u1eafn h\u1ea1n \u0111\u1ec3 ph\u1ee5c h\u1ed3i s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_trinh_truong_hop_muon_tien_tu_Giam_docChu_so_huu\"><\/span><b>Gi\u1ea3i tr\u00ecnh tr\u01b0\u1eddng h\u1ee3p m\u01b0\u1ee3n ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c\/Ch\u1ee7 s\u1edf h\u1eefu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng m\u01b0\u1ee3n ti\u1ec1n ph\u1ed5 bi\u1ebfn nh\u1ea5t. Nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch, tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00edt r\u1ee7i ro v\u1ec1 thu\u1ebf TNDN cho doanh nghi\u1ec7p nh\u1ea5t. Tuy nhi\u00ean, v\u1eabn c\u1ea7n \u0111\u1ea3m b\u1ea3o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n ti\u1ec1n ghi r\u00f5: &#8220;Nh\u1eb1m b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng ph\u1ee5c v\u1ee5 chi tr\u1ea3 l\u01b0\u01a1ng v\u00e0 nh\u00e0 cung c\u1ea5p do ch\u01b0a ti\u1ebfp c\u1eadn \u0111\u01b0\u1ee3c v\u1ed1n ng\u00e2n h\u00e0ng&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng: Ti\u1ec1n ph\u1ea3i \u0111i t\u1eeb t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a Gi\u00e1m \u0111\u1ed1c v\u00e0o t\u00e0i kho\u1ea3n c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\/H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ph\u00ea duy\u1ec7t vi\u1ec7c m\u01b0\u1ee3n ti\u1ec1n c\u00e1 nh\u00e2n \u0111\u1ec3 c\u1ee9u v\u00e3n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_khong_tinh_lai_va_giao_dich_lien_ket_theo_Nghi_dinh_132\"><\/span><b>Kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo 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;\">M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u00e0 c\u1ef1c k\u1ef3 ch\u1eb7t ch\u1ebd. Doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c ng\u01b0\u1ee1ng ki\u1ec3m so\u00e1t \u0111\u1ec3 kh\u00f4ng b\u1ecb r\u01a1i v\u00e0o b\u1eaby thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_bi_coi_la_quan_he_lien_ket\"><\/span><b>Khi n\u00e0o b\u1ecb coi l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132, m\u1ed9t doanh nghi\u1ec7p cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i ch\u1eafc ch\u1eafn s\u1ebd b\u1ecb soi x\u00e9t c\u1ef1c k\u1ef3 k\u1ef9 l\u01b0\u1ee1ng. C\u01a1 quan thu\u1ebf s\u1ebd s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p So s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 \u00e1p m\u1ee9c l\u00e3i su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Transfer pricing determination dossier<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 t\u1ea1i sao l\u1ea1i c\u00f3 kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i. N\u1ebfu kh\u00f4ng c\u00f3 l\u00fd do kinh t\u1ebf h\u1ee3p l\u00fd, ph\u1ea7n doanh thu l\u00e3i vay b\u1ecb \u1ea5n \u0111\u1ecbnh s\u1ebd b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed1i tr\u1eeb b\u1ea5t k\u1ef3 \u01b0u \u0111\u00e3i n\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_ho_so_ra_soat_kiem_tra_dinh_ky_cho_doanh_nghiep\"><\/span><b>Danh m\u1ee5c h\u1ed3 s\u01a1 r\u00e0 so\u00e1t, ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 s\u1eb5n s\u00e0ng cho vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf sau n\u00e0y, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 c\u00e1c kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i theo b\u1ea3ng danh m\u1ee5c sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Danh m\u1ee5c h\u1ed3 s\u01a1 ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 c\u00e1c kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i H\u1ed3 s\u01a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Y\u00eau c\u1ea7u r\u00e0 so\u00e1t<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng vay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u, m\u1ee5c \u0111\u00edch vay r\u00f5 r\u00e0ng.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng d\u00f9ng m\u1eabu chung chung.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100% ph\u1ea3i qua ng\u00e2n h\u00e0ng (\u0111\u1ed1i v\u1edbi giao d\u1ecbch gi\u1eefa c\u00e1c ph\u00e1p nh\u00e2n).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy ch\u1ebf t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i c\u00f3 ch\u01b0\u01a1ng m\u1ee5c c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ban h\u00e0nh tr\u01b0\u1edbc khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o s\u1eed d\u1ee5ng v\u1ed1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00ean vay ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u1ec1 vi\u1ec7c v\u1ed1n \u0111\u00e3 d\u00f9ng \u0111\u00fang m\u1ee5c \u0111\u00edch.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u0103ng \u0111\u1ed9 tin c\u1eady th\u1ef1c t\u1ebf cho giao d\u1ecbch.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u0103ng l\u1ef1c b\u00ean vay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng minh b\u00ean vay g\u1eb7p kh\u00f3 kh\u0103n n\u1ebfu kh\u00f4ng thu l\u00e3i.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u00f9ng cho tr\u01b0\u1eddng h\u1ee3p c\u1ee9u tr\u1ee3 \u0111\u1ed1i t\u00e1c.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n h\u1ecdp ph\u00ea duy\u1ec7t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ban l\u00e3nh \u0111\u1ea1o v\u1ec1 vi\u1ec7c cho kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Minh ch\u1ee9ng t\u1eadp th\u1ec3 v\u00e0 mang t\u00ednh kh\u00e1ch quan.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh l\u00e3i su\u1ea5t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ed1ng k\u00ea l\u00e3i su\u1ea5t c\u00e1c ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh to\u00e1n r\u1ee7i ro thu\u1ebf d\u1ef1 ph\u00f2ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 thu\u1ebf li\u00ean k\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft (n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 t\u0103ng kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh khi thanh tra, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i theo h\u01b0\u1edbng \u0111\u1ea7y \u0111\u1ee7, nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 c\u0103n c\u1ee9 th\u1ef1c t\u1ebf. Vi\u1ec7c r\u00e0 so\u00e1t kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf ch\u1ee9ng t\u1eeb b\u1ec1 m\u1eb7t m\u00e0 c\u00f2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh logic gi\u1eefa m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n, ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9 v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, \u0111\u1eb7c bi\u1ec7t l\u00e0 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>L\u1eddi khuy\u00ean t\u1eeb MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c qu\u1ea3n l\u00fd kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i \u0111\u00f2i h\u1ecfi s\u1ef1 tinh t\u1ebf v\u00e0 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 lu\u1eadt thu\u1ebf. T\u1ea1i MAN, ch\u00fang t\u00f4i lu\u00f4n nh\u1ea5n m\u1ea1nh r\u1eb1ng: &#8220;M\u1ecdi giao d\u1ecbch kh\u00f4ng l\u00e3i su\u1ea5t \u0111\u1ec1u ph\u1ea3i c\u00f3 m\u1ed9t m\u1ee5c \u0111\u00edch kinh doanh h\u1ee3p ph\u00e1p \u0111\u1eb1ng sau \u0111\u00f3.&#8221;<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_doi_hinh_thuc_neu_co_the\"><\/span><b>Chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c n\u1ebfu c\u00f3 th\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu d\u00f2ng ti\u1ec1n cho m\u01b0\u1ee3n k\u00e9o d\u00e0i qu\u00e1 l\u00e2u, doanh nghi\u1ec7p n\u00ean xem x\u00e9t chuy\u1ec3n \u0111\u1ed5i kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i th\u00e0nh v\u1ed1n g\u00f3p b\u1ed5 sung ho\u1eb7c v\u1ed1n g\u00f3p li\u00ean doanh. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ee3p th\u1ee9c h\u00f3a ngu\u1ed3n v\u1ed1n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro \u1ea5n \u0111\u1ecbnh l\u00e3i su\u1ea5t vay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tan_dung_cac_dot_soat_xet_noi_bo\"><\/span><b>T\u1eadn d\u1ee5ng c\u00e1c \u0111\u1ee3t so\u00e1t x\u00e9t n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t thu\u1ebf \u0111\u1ecbnh k\u1ef3 6 th\u00e1ng m\u1ed9t l\u1ea7n \u0111\u1ec3 nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i \u0111ang t\u1ed3n \u0111\u1ecdng qu\u00e1 h\u1ea1n. Vi\u1ec7c t\u1ea5t to\u00e1n \u0111\u00fang l\u00fac ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u00e3i su\u1ea5t v\u1ec1 m\u1ee9c t\u1ed1i thi\u1ec3u (v\u00ed d\u1ee5 b\u1eb1ng l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n) \u0111\u00f4i khi l\u1ea1i l\u00e0 ph\u01b0\u01a1ng \u00e1n an to\u00e0n h\u01a1n vi\u1ec7c \u0111\u1ec3 l\u00e3i su\u1ea5t 0%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_tu_van_chuyen_nghiep\"><\/span><b>Vai tr\u00f2 c\u1ee7a t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf uy t\u00edn nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c cung c\u1ea5p c\u00e1c m\u1eabu h\u1ee3p \u0111\u1ed3ng v\u00e0 quy ch\u1ebf chu\u1ea9n ch\u1ec9nh, b\u00e1m s\u00e1t Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c \u0111\u1ea1i di\u1ec7n gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf v\u1ec1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00f4ng qua vi\u1ec7c s\u1eafp x\u1ebfp c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh th\u00f4ng minh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh h\u1eefu \u00edch nh\u01b0ng \u0111\u1ea7y r\u1eaby r\u1ee7i ro d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd. Vi\u1ec7c hi\u1ec3u sai ho\u1eb7c thi\u1ebfu s\u1ef1 chu\u1ea9n b\u1ecb v\u1ec1 m\u1eb7t h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng kho\u1ea3n ph\u1ea1t thu\u1ebf kh\u1ed5ng l\u1ed3, l\u00e0m x\u00f3i m\u00f2n l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00eca kh\u00f3a \u0111\u1ec3 an to\u00e0n ch\u00ednh l\u00e0 s\u1ef1 minh b\u1ea1ch v\u00e0 t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a h\u1ed3 s\u01a1. H\u00e3y \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ed7i kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i ph\u00e1t sinh \u0111\u1ec1u c\u00f3 m\u1ed9t c\u00e2u chuy\u1ec7n kinh t\u1ebf h\u1ee3p l\u00fd v\u00e0 \u0111\u01b0\u1ee3c minh ch\u1ee9ng b\u1eb1ng h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd. \u0110\u1eebng \u0111\u1ec3 m\u1ed9t h\u00e0nh \u0111\u1ed9ng h\u1ed7 tr\u1ee3 d\u00f2ng ti\u1ec1n t\u1ed1t \u0111\u1eb9p tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh do sai s\u00f3t trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed t\u1ea5t t\u1ea7n t\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content is moderated by:<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> Mr. Le Hoang Tuyen<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of Man, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh, kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 linh ho\u1ea1t \u0111\u1ec3 h\u1ed7 tr\u1ee3 d\u00f2ng ti\u1ec1n n\u1ed9i b\u1ed9, h\u1ed7 tr\u1ee3 nh\u00e2n s\u1ef1 ho\u1eb7c c\u1ee9u tr\u1ee3 \u0111\u1ed1i t\u00e1c. Tuy nhi\u00ean, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u00e2y l\u1ea1i l\u00e0 m\u1ed9t trong nh\u1eefng giao d\u1ecbch d\u1ec5 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3783,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3782","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\/3782","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=3782"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3782\/revisions"}],"predecessor-version":[{"id":3787,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3782\/revisions\/3787"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3783"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}