{"id":3788,"date":"2026-04-14T11:27:15","date_gmt":"2026-04-14T04:27:15","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3788"},"modified":"2026-04-14T11:27:15","modified_gmt":"2026-04-14T04:27:15","slug":"vay-ngan-hang-co-phai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/","title":{"rendered":"Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft: T\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u \u0111\u1ea7y bi\u1ebfn \u0111\u1ed9ng, vi\u1ec7c qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. M\u1ed9t trong nh\u1eefng n\u00fat th\u1eaft l\u1edbn nh\u1ea5t v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1ea1i Vi\u1ec7t Nam nh\u1eefng n\u0103m qua ch\u00ednh l\u00e0 c\u00e2u h\u1ecfi: Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft&#8221;. C\u00e2u tr\u1ea3 l\u1eddi kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 ph\u00e1p l\u00fd m\u00e0 c\u00f2n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb h\u00e0ng t\u1ef7 \u0111\u1ed3ng chi ph\u00ed l\u00e3i vay khi quy\u1ebft to\u00e1n thu\u1ebf hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, chuy\u00ean s\u00e2u v\u00e0 c\u1eadp nh\u1eadt nh\u1ea5t theo tinh th\u1ea7n c\u1ee7a <\/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;\"> v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng s\u1eeda \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">.<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Vay_ngan_hang_co_phai_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\" >Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Quan_he_lien_ket_theo_dinh_nghia_tai_Nghi_dinh_1322020ND-CP\" >Quan h\u1ec7 li\u00ean k\u1ebft theo \u0111\u1ecbnh ngh\u0129a t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Nhung_bat_cap_khien_doanh_nghiep_%E2%80%9Cnghet_tho%E2%80%9D_truoc_nam_2024\" >Nh\u1eefng b\u1ea5t c\u1eadp khi\u1ebfn doanh nghi\u1ec7p &#8220;ngh\u1eb9t th\u1edf&#8221; tr\u01b0\u1edbc n\u0103m 2024<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Nghi_dinh_202025ND-CP_Loi_giai_cho_cau_hoi_vay_ngan_hang_co_phai_giao_dich_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP: L\u1eddi gi\u1ea3i cho c\u00e2u h\u1ecfi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Dieu_khoan_loai_tru_cho_cac_khoan_vay_doc_lap\" >\u0110i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb cho c\u00e1c kho\u1ea3n vay \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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Phan_tich_tinh_xac_thuc_va_can_cu_phap_ly_cua_Nghi_dinh_202025ND-CP\" >Ph\u00e2n t\u00edch t\u00ednh x\u00e1c th\u1ef1c v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Khi_nao_vay_ngan_hang_van_bi_coi_la_giao_dich_lien_ket\" >Khi n\u00e0o vay ng\u00e2n h\u00e0ng v\u1eabn b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Truong_hop_1_Quan_he_cong_ty_me_%E2%80%93_con_hoac_cung_he_sinh_thai\" >Tr\u01b0\u1eddng h\u1ee3p 1: Quan h\u1ec7 c\u00f4ng ty m\u1eb9 &#8211; con ho\u1eb7c c\u00f9ng h\u1ec7 sinh th\u00e1i<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Truong_hop_2_Vay_ngan_hang_co_phai_giao_dich_lien_ket_thong_qua_bao_lanh_cua_ben_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p 2: Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft th\u00f4ng qua b\u1ea3o l\u00e3nh c\u1ee7a 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Truong_hop_3_Co_su_giao_thoa_nhan_su_dieu_hanh\" >Tr\u01b0\u1eddng h\u1ee3p 3: C\u00f3 s\u1ef1 giao thoa nh\u00e2n s\u1ef1 \u0111i\u1ec1u h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Truong_hop_4_Vay_von_ca_nhan\" >Tr\u01b0\u1eddng h\u1ee3p 4: Vay v\u1ed1n c\u00e1 nh\u00e2n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Quy_tac_khong_che_lai_vay_30_EBITDA_va_tac_dong_thuc_te\" >Quy t\u1eafc kh\u1ed1ng ch\u1ebf l\u00e3i vay 30% EBITDA v\u00e0 t\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Cong_thuc_tinh_EBITDA_trong_thue\" >C\u00f4ng th\u1ee9c t\u00ednh EBITDA trong thu\u1ebf<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Cach_thuc_ap_dung_tran_30\" >C\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng tr\u1ea7n 30%<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Quyen_loi_chuyen_chi_phi_lai_vay\" >Quy\u1ec1n l\u1ee3i chuy\u1ec3n chi ph\u00ed l\u00e3i vay<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Case_study_thuc_te_ve_vay_ngan_hang_co_phai_giao_dich_lien_ket\" >Case study th\u1ef1c t\u1ebf v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Phan_tich_theo_Nghi_dinh_1322020ND-CP\" >Ph\u00e2n t\u00edch theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Phan_tich_theo_Nghi_dinh_202025ND-CP\" >Ph\u00e2n t\u00edch theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_Nhung_dieu_can_biet_nam_2026\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Cac_buoc_kiem_soat_rui_ro_thue_lien_quan_den_lai_vay_cho_doanh_nghiep\" >C\u00e1c b\u01b0\u1edbc ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf li\u00ean quan \u0111\u1ebfn l\u00e3i vay 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Hoi_dap_vay_ngan_hang_co_phai_giao_dich_lien_ket\" >H\u1ecfi \u0111\u00e1p vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Diem_moi_tu_Nghi_dinh_202025ND-CP_tac_dong_den_doanh_nghiep_nhu_the_nao\" >\u0110i\u1ec3m m\u1edbi t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn doanh nghi\u1ec7p nh\u01b0 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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Doanh_nghiep_can_luu_tru_ho_so_gi_de_chung_minh_giua_ngan_hang_va_doanh_nghiep_khong_co_moi_quan_he_lien_ket\" >Doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 m\u1ed1i 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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Viec_vay_ngan_hang_thong_qua_bao_lanh_cua_cong_ty_me_anh_huong_the_nao\" >Vi\u1ec7c vay ng\u00e2n h\u00e0ng th\u00f4ng qua b\u1ea3o l\u00e3nh c\u1ee7a c\u00f4ng ty m\u1eb9 \u1ea3nh h\u01b0\u1edfng 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-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#EBITDA_thue_khac_EBITDA_bao_cao_tai_chinh_nhu_the_nao_trong_quan_tri_rui_ro\" >EBITDA thu\u1ebf kh\u00e1c EBITDA b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 th\u1ebf n\u00e0o trong qu\u1ea3n tr\u1ecb r\u1ee7i ro?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Phan_chi_phi_lai_vay_duoc_chuyen_tiep_5_nam_co_can_thu_tuc_dang_ky_khong\" >Ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp 5 n\u0103m c\u00f3 c\u1ea7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Doanh_nghiep_mong_von_vay_ngan_hang_lon_co_con_bi_rui_ro_thue_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p m\u1ecfng v\u1ed1n vay ng\u00e2n h\u00e0ng l\u1edbn c\u00f3 c\u00f2n b\u1ecb r\u1ee7i ro thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/#Khi_xac_dinh_sai_quan_he_lien_ket_doanh_nghiep_can_thuc_hien_thu_tuc_gi_de_khac_phuc\" >Khi x\u00e1c \u0111\u1ecbnh sai quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c g\u00ec \u0111\u1ec3 kh\u1eafc ph\u1ee5c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_co_phai_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\"><\/span>Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 vi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft, c\u00f9ng nh\u00ecn l\u1ea1i v\u1ec1 th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP v\u00e0 sau \u0111\u00f3 l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ra \u0111\u1eddi. M\u1ee5c ti\u00eau ban \u0111\u1ea7u c\u1ee7a c\u00e1c quy \u0111\u1ecbnh n\u00e0y l\u00e0 ch\u1ed1ng chuy\u1ec3n gi\u00e1 (Transfer Pricing) v\u00e0 x\u00f3i m\u00f2n ngu\u1ed3n thu thu\u1ebf th\u00f4ng qua vi\u1ec7c c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u1ea9y chi ph\u00ed l\u00e3i vay l\u00ean cao \u0111\u1ec3 gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u0111\u1ecbnh ngh\u0129a v\u1ec1 b\u00ean li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam l\u1ea1i bao h\u00e0m c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c ng\u01b0\u1ee1ng t\u1ef7 l\u1ec7 vay nh\u1ea5t \u0111\u1ecbnh. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn m\u1ed9t h\u1ec7 l\u1ee5y l\u00e0 ngay c\u1ea3 c\u00e1c giao d\u1ecbch vay v\u1ed1n th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n t\u00fay c\u0169ng b\u1ecb g\u1eafn nh\u00e3n l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_lien_ket_theo_dinh_nghia_tai_Nghi_dinh_1322020ND-CP\"><\/span><b>Quan h\u1ec7 li\u00ean k\u1ebft theo \u0111\u1ecbnh ngh\u0129a t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean \u0110i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u00f4ng qua s\u1ef1 ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c g\u00f3p v\u1ed1n. Ri\u00eang \u0111\u1ed1i v\u1edbi vi\u1ec7c vay v\u1ed1n, c\u00e2u h\u1ecfi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd \u0111\u01b0\u1ee3c kh\u1eb3ng \u0111\u1ecbnh n\u1ebfu th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi quy t\u1eafc 25% v\u00e0 50% t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 2:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: Doanh nghi\u1ec7p vay v\u1ed1n c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi s\u1ed1 ti\u1ec1n \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ef1c g\u00f3p).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng 50% n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n: Kho\u1ea3n vay n\u00e0y 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.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 20 t\u1ef7 \u0111\u1ed3ng, vay ng\u00e2n h\u00e0ng A s\u1ed1 ti\u1ec1n 6 t\u1ef7 \u0111\u1ed3ng (chi\u1ebfm 30% v\u1ed1n) \u0111\u1ec3 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n d\u00e0i h\u1ea1n, v\u00e0 \u0111\u00e2y l\u00e0 kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n duy nh\u1ea5t, th\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 132, ng\u00e2n h\u00e0ng A v\u00e0 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n l\u00e0 b\u00ean li\u00ean k\u1ebft. Khi \u0111\u00f3, giao d\u1ecbch tr\u1ea3 l\u00e3i cho ng\u00e2n h\u00e0ng A ch\u00ednh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_bat_cap_khien_doanh_nghiep_%E2%80%9Cnghet_tho%E2%80%9D_truoc_nam_2024\"><\/span><b>Nh\u1eefng b\u1ea5t c\u1eadp khi\u1ebfn doanh nghi\u1ec7p &#8220;ngh\u1eb9t th\u1edf&#8221; tr\u01b0\u1edbc n\u0103m 2024<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh m\u1edbi nh\u1ea5t, vi\u1ec7c x\u00e1c \u0111\u1ecbnh vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1ch m\u00e1y m\u00f3c n\u00eau tr\u00ean \u0111\u00e3 khi\u1ebfn h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba r\u01a1i v\u00e0o th\u1ebf kh\u00f3.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1ecfng v\u1ed1n: C\u00e1c c\u00f4ng ty kh\u1edfi nghi\u1ec7p ho\u1eb7c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c th\u00e2m d\u1ee5ng v\u1ed1n (b\u1ea5t \u0111\u1ed9ng s\u1ea3n, h\u1ea1 t\u1ea7ng) lu\u00f4n c\u1ea7n \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh l\u1edbn. Vi\u1ec7c vay ng\u00e2n h\u00e0ng v\u01b0\u1ee3t 25% v\u1ed1n ch\u1ee7 l\u00e0 \u0111i\u1ec1u hi\u1ec3n nhi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 l\u1ee5y kh\u1ed1ng ch\u1ebf l\u00e3i vay: Khi \u0111\u00e3 b\u1ecb coi l\u00e0 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, chi ph\u00ed l\u00e3i vay s\u1ebd b\u1ecb \u00e1p tr\u1ea7n 30% EBITDA. Ph\u1ea7n l\u00e3i vay th\u1ef1c t\u1ebf tr\u1ea3 cho ng\u00e2n h\u00e0ng v\u01b0\u1ee3t m\u1ee9c n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd, khi\u1ebfn g\u00e1nh n\u1eb7ng thu\u1ebf TNDN t\u0103ng v\u1ecdt, d\u00f9 \u0111\u00e2y l\u00e0 chi ph\u00ed th\u1eadt v\u00e0 l\u00e3i su\u1ea5t vay l\u00e0 l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_202025ND-CP_Loi_giai_cho_cau_hoi_vay_ngan_hang_co_phai_giao_dich_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP: L\u1eddi gi\u1ea3i cho c\u00e2u h\u1ecfi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3791\" aria-describedby=\"caption-attachment-3791\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3791\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Vay-ngan-hang-co-phai-giao-dich-lien-ket-theo-Nghi-dinh-20_2025.jpg\" alt=\"Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Vay-ngan-hang-co-phai-giao-dich-lien-ket-theo-Nghi-dinh-20_2025.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Vay-ngan-hang-co-phai-giao-dich-lien-ket-theo-Nghi-dinh-20_2025-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Vay-ngan-hang-co-phai-giao-dich-lien-ket-theo-Nghi-dinh-20_2025-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Vay-ngan-hang-co-phai-giao-dich-lien-ket-theo-Nghi-dinh-20_2025-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Vay-ngan-hang-co-phai-giao-dich-lien-ket-theo-Nghi-dinh-20_2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3791\" class=\"wp-caption-text\">Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 27\/02\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t cu\u1ed9c c\u00e1ch m\u1ea1ng v\u1ec1 t\u01b0 duy qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch vay v\u1ed1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_khoan_loai_tru_cho_cac_khoan_vay_doc_lap\"><\/span><b>\u0110i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb cho c\u00e1c kho\u1ea3n vay \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng nh\u1ea5t n\u1eb1m \u1edf vi\u1ec7c b\u1ed5 sung <\/span><b>\u0110i\u1ec3m d.1 v\u00e0o Kho\u1ea3n 2 \u0110i\u1ec1u 5<\/b><span style=\"font-weight: 400;\">. Quy \u0111\u1ecbnh n\u00e0y n\u00eau r\u00f5:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vay v\u1ed1n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u01b0\u1ee3t c\u00e1c ng\u01b0\u1ee1ng t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d nh\u01b0ng t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00f3 kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p, th\u00ec m\u1ed1i quan h\u1ec7 vay v\u1ed1n n\u00e0y kh\u00f4ng b\u1ecb coi l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady, t\u1eeb n\u0103m 2026 tr\u1edf \u0111i, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 nh\u00ecn v\u00e0o con s\u1ed1 ph\u1ea7n tr\u0103m m\u00e0 ph\u1ea3i nh\u00ecn v\u00e0o b\u1ea3n ch\u1ea5t quy\u1ec1n l\u1ef1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng c\u00f3 c\u1eed ng\u01b0\u1eddi v\u00e0o Ban H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb (H\u0110QT) c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng?\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng c\u00f3 c\u00f9ng m\u1ed9t c\u00f4ng ty m\u1eb9 kh\u00f4ng?<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 &#8220;Kh\u00f4ng&#8221;, th\u00ec d\u00f9 b\u1ea1n vay ng\u00e2n h\u00e0ng g\u1ea5p 10 l\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7, \u0111\u00f3 v\u1eabn l\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, kh\u00f4ng ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_tinh_xac_thuc_va_can_cu_phap_ly_cua_Nghi_dinh_202025ND-CP\"><\/span><b>Ph\u00e2n t\u00edch t\u00ednh x\u00e1c th\u1ef1c v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ra \u0111\u1eddi sau qu\u00e1 tr\u00ecnh tham v\u1ea5n k\u1ef9 l\u01b0\u1ee1ng t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p. T\u00ednh x\u00e1c th\u1ef1c c\u1ee7a quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ch\u00ednh \u0111\u00e1ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, tr\u00e1nh vi\u1ec7c \u0111\u00e1nh thu\u1ebf tr\u00f9ng ho\u1eb7c lo\u1ea1i b\u1ecf chi ph\u00ed kinh doanh th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2024 tr\u1edf \u0111i. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 khi quy\u1ebft to\u00e1n thu\u1ebf v\u00e0o n\u0103m 2025 v\u00e0 2026, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ngay quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb n\u00e0y \u0111\u1ec3 b\u1ea3o v\u1ec7 chi ph\u00ed l\u00e3i vay c\u1ee7a m\u00ecnh. \u0110\u00e2y l\u00e0 th\u00f4ng tin c\u1ef1c k\u1ef3 quan tr\u1ecdng m\u00e0 m\u1ecdi k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ec3 tr\u00e1nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh nh\u1ea7m vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_vay_ngan_hang_van_bi_coi_la_giao_dich_lien_ket\"><\/span><b>Khi n\u00e0o vay ng\u00e2n h\u00e0ng v\u1eabn b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u00e3 n\u1edbi l\u1ecfng nh\u01b0ng c\u00f3 4 k\u1ecbch b\u1ea3n \u0111i\u1ec3n h\u00ecnh m\u00e0 vi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn s\u1ebd c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 <\/span><b>C\u00d3<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Quan_he_cong_ty_me_%E2%80%93_con_hoac_cung_he_sinh_thai\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Quan h\u1ec7 c\u00f4ng ty m\u1eb9 &#8211; con ho\u1eb7c c\u00f9ng h\u1ec7 sinh th\u00e1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a t\u1eadp \u0111o\u00e0n t\u00e0i ch\u00ednh &#8211; ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p B l\u00e0 c\u00f4ng ty con c\u1ee7a ng\u00e2n h\u00e0ng X, ho\u1eb7c c\u1ea3 B v\u00e0 ng\u00e2n h\u00e0ng X \u0111\u1ec1u l\u00e0 c\u00f4ng ty con c\u1ee7a m\u1ed9t T\u1eadp \u0111o\u00e0n X. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp d\u1ef1a tr\u00ean quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n (\u0110i\u1ec3m a, b Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP). Giao d\u1ecbch vay v\u1ed1n \u1edf \u0111\u00e2y ch\u1eafc ch\u1eafn l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Vay_ngan_hang_co_phai_giao_dich_lien_ket_thong_qua_bao_lanh_cua_ben_lien_ket\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft th\u00f4ng qua b\u1ea3o l\u00e3nh c\u1ee7a 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;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty C (c\u00f4ng ty m\u1eb9) b\u1ea3o l\u00e3nh cho C\u00f4ng ty D (c\u00f4ng ty con) vay v\u1ed1n t\u1ea1i ng\u00e2n h\u00e0ng F. M\u1eb7c d\u00f9 ng\u00e2n h\u00e0ng F \u0111\u1ed9c l\u1eadp nh\u01b0ng v\u00ec c\u00f3 s\u1ef1 can thi\u1ec7p b\u1ea3o l\u00e3nh t\u1eeb C\u00f4ng ty m\u1eb9 C (b\u00ean li\u00ean k\u1ebft c\u1ee7a D), n\u00ean giao d\u1ecbch vay v\u1ed1n n\u00e0y v\u1eabn b\u1ecb xem x\u00e9t l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. T\u1ea1i sao? V\u00ec n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 b\u1ea3o l\u00e3nh c\u1ee7a b\u00ean li\u00ean k\u1ebft, C\u00f4ng ty D c\u00f3 th\u1ec3 kh\u00f4ng vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u1eb7c kh\u00f4ng c\u00f3 m\u1ee9c l\u00e3i su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u00f3. Vi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft trong t\u00ecnh hu\u1ed1ng n\u00e0y nh\u1eb1m ng\u0103n ch\u1eb7n vi\u1ec7c chuy\u1ec3n gi\u00e1 th\u00f4ng qua ph\u00ed b\u1ea3o l\u00e3nh v\u00e0 l\u00e3i su\u1ea5t vay v\u1ed1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Co_su_giao_thoa_nhan_su_dieu_hanh\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: C\u00f3 s\u1ef1 giao thoa nh\u00e2n s\u1ef1 \u0111i\u1ec1u h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ed9t th\u00e0nh vi\u00ean trong Ban Gi\u00e1m \u0111\u1ed1c ho\u1eb7c H\u0110QT c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u1ed3ng th\u1eddi gi\u1eef v\u1ecb tr\u00ed \u0111i\u1ec1u h\u00e0nh t\u1ea1i doanh nghi\u1ec7p vay v\u1ed1n, ho\u1eb7c c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, cha, m\u1eb9&#8230;) v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m g, l Kho\u1ea3n 2 \u0110i\u1ec1u 5. Khi \u0111\u00f3, y\u1ebfu t\u1ed1 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp v\u00e0 giao d\u1ecbch vay v\u1ed1n tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_Vay_von_ca_nhan\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 4: Vay v\u1ed1n c\u00e1 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa vay ng\u00e2n h\u00e0ng v\u00e0 vay c\u00e1 nh\u00e2n. N\u1ebfu b\u1ea1n vay v\u1ed1n t\u1eeb Gi\u00e1m \u0111\u1ed1c ho\u1eb7c c\u1ed5 \u0111\u00f4ng ch\u00ednh v\u1edbi m\u1ee9c vay tr\u00ean 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, \u0111\u00e2y lu\u00f4n \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 kh\u00f4ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ng\u00e2n h\u00e0ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_khong_che_lai_vay_30_EBITDA_va_tac_dong_thuc_te\"><\/span><b>Quy t\u1eafc kh\u1ed1ng ch\u1ebf l\u00e3i vay 30% EBITDA v\u00e0 t\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p b\u1ecb r\u01a1i v\u00e0o di\u1ec7n vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft, h\u1ec7 qu\u1ea3 l\u1edbn nh\u1ea5t l\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_EBITDA_trong_thue\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh EBITDA trong thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA d\u00f9ng \u0111\u1ec3 t\u00ednh tr\u1ea7n l\u00e3i vay kh\u00f4ng ho\u00e0n to\u00e0n gi\u1ed1ng EBITDA trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3 c\u00f4ng th\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb kinh doanh + Chi ph\u00ed l\u00e3i vay + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n \u1edf \u0111\u00e2y ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao nh\u01b0ng \u0111\u00e3 bao g\u1ed3m doanh thu t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_thuc_ap_dung_tran_30\"><\/span><b>C\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng tr\u1ea7n 30%<\/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 c\u00f3 chi ph\u00ed l\u00e3i vay l\u00e0 10 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng 30% EBITDA ch\u1ec9 l\u00e0 7 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3 t\u1ef7 \u0111\u1ed3ng ch\u00eanh l\u1ec7ch s\u1ebd b\u1ecb lo\u1ea1i khi t\u00ednh thu\u1ebf TNDN n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00eam: 3 t\u1ef7 x 20% = 600 tri\u1ec7u \u0111\u1ed3ng. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do v\u00ec sao doanh nghi\u1ec7p lu\u00f4n mong mu\u1ed1n c\u00e2u tr\u1ea3 l\u1eddi cho vi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 <\/span><b>KH\u00d4NG<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_loi_chuyen_chi_phi_lai_vay\"><\/span><b>Quy\u1ec1n l\u1ee3i chuy\u1ec3n chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i (3 t\u1ef7 \u0111\u1ed3ng \u1edf v\u00ed d\u1ee5 tr\u00ean) kh\u00f4ng m\u1ea5t \u0111i v\u0129nh vi\u1ec5n. Theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean tinh th\u1ea7n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n ph\u1ea7n chi ph\u00ed n\u00e0y v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu n\u0103m \u0111\u00f3 t\u1ed5ng l\u00e3i vay kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA. Th\u1eddi gian chuy\u1ec3n t\u1ed1i \u0111a l\u00e0 05 n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_ve_vay_ngan_hang_co_phai_giao_dich_lien_ket\"><\/span><b>Case study th\u1ef1c t\u1ebf v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3790\" aria-describedby=\"caption-attachment-3790\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3790\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Truong-hop-thuc-te-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Truong-hop-thuc-te-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Truong-hop-thuc-te-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Truong-hop-thuc-te-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Truong-hop-thuc-te-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Truong-hop-thuc-te-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3790\" class=\"wp-caption-text\">Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty V ng\u00e0nh s\u1ea3n xu\u1ea5t bao b\u00ec c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 50 t\u1ef7 \u0111\u1ed3ng. Trong n\u0103m 2025, c\u00f4ng ty vay Ng\u00e2n h\u00e0ng Th\u01b0\u01a1ng m\u1ea1i CP Y s\u1ed1 ti\u1ec1n 200 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y m\u1edbi.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay b\u1eb1ng 400% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay l\u00e0 n\u1ee3 d\u00e0i h\u1ea1n duy nh\u1ea5t (chi\u1ebfm 100% n\u1ee3 trung d\u00e0i h\u1ea1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng Y kh\u00f4ng s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n v\u00e0 kh\u00f4ng c\u1eed ng\u01b0\u1eddi v\u00e0o C\u00f4ng ty V.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Ph\u00e2n t\u00edch theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u01b0\u1ee3t c\u1ea3 hai ng\u01b0\u1ee1ng 25% v\u00e0 50%, C\u00f4ng ty V v\u00e0 Ng\u00e2n h\u00e0ng Y l\u00e0 b\u00ean li\u00ean k\u1ebft. To\u00e0n b\u1ed9 l\u00e3i vay c\u1ee7a kho\u1ea3n 200 t\u1ef7 n\u00e0y b\u1ecb kh\u1ed1ng ch\u1ebf tr\u1ea7n 30% EBITDA. C\u00f4ng ty X c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i h\u00e0ng t\u1ef7 \u0111\u1ed3ng chi ph\u00ed m\u1ed7i n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_theo_Nghi_dinh_202025ND-CP\"><\/span><b>Ph\u00e2n t\u00edch theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do Ng\u00e2n h\u00e0ng Y kh\u00f4ng \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t hay g\u00f3p v\u1ed1n v\u00e0o C\u00f4ng ty X, n\u00ean theo \u0110i\u1ec3m d.1 m\u1edbi b\u1ed5 sung, m\u1ed1i quan h\u1ec7 n\u00e0y kh\u00f4ng ph\u1ea3i quan h\u1ec7 li\u00ean k\u1ebft. Giao d\u1ecbch vay v\u1ed1n 200 t\u1ef7 n\u00e0y kh\u00f4ng b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. C\u00f4ng ty V \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN m\u00e0 kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n 30% EBITDA.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 minh ch\u1ee9ng r\u00f5 nh\u1ea5t cho vi\u1ec7c hi\u1ec3u \u0111\u00fang vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed thu\u1ebf kh\u1ed5ng l\u1ed3 nh\u01b0 th\u1ebf n\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_Nhung_dieu_can_biet_nam_2026\"><\/span><b>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u1ea7n chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 theo ti\u00eau chu\u1ea9n 3 c\u1ea5p \u0111\u1ed9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> (Local File): T\u1eadp trung v\u00e0o vi\u1ec7c ch\u1ee9ng minh l\u00e3i su\u1ea5t vay ng\u00e2n h\u00e0ng l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng. B\u1ea1n c\u1ea7n so s\u00e1nh v\u1edbi c\u00e1c kho\u1ea3n vay t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng kh\u00e1c ho\u1eb7c c\u00e1c doanh nghi\u1ec7p c\u00f3 x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File): N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 l\u1eadp b\u00e1o c\u00e1o n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR): D\u00e0nh cho c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn c\u00f3 doanh thu h\u1ee3p nh\u1ea5t tr\u00ean 18.000 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, vi\u1ec7c k\u00ea khai Ph\u1ee5 l\u1ee5c I k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 b\u1eaft bu\u1ed9c. N\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh sai vi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kh\u00f4ng k\u00ea khai, m\u1ee9c ph\u1ea1t v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf b\u1ecb truy thu s\u1ebd r\u1ea5t n\u1eb7ng.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_buoc_kiem_soat_rui_ro_thue_lien_quan_den_lai_vay_cho_doanh_nghiep\"><\/span><b>C\u00e1c b\u01b0\u1edbc ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf li\u00ean quan \u0111\u1ebfn l\u00e3i vay 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 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd cho n\u0103m 2026, doanh nghi\u1ec7p n\u00ean 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;\">B\u01b0\u1edbc 1 &#8211; Ki\u1ec3m tra \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng: \u0110\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 c\u00e1c \u0111i\u1ec1u kho\u1ea3n cho ph\u00e9p ng\u00e2n h\u00e0ng quy\u1ec1n can thi\u1ec7p v\u00e0o nh\u00e2n s\u1ef1 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh kinh doanh c\u1ed1t l\u00f5i (tr\u1eeb c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1ea3o \u0111\u1ea3m n\u1ee3 vay th\u00f4ng th\u01b0\u1eddng). \u0110i\u1ec1u n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 kh\u1eb3ng \u0111\u1ecbnh kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb c\u01a1 quan thu\u1ebf \u0111\u1eb7t c\u00e2u h\u1ecfi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; L\u1eadp b\u1ea3ng t\u00ednh EBITDA d\u1ef1 to\u00e1n: K\u1ebf to\u00e1n n\u00ean t\u00ednh to\u00e1n EBITDA h\u00e0ng qu\u00fd \u0111\u1ec3 d\u1ef1 b\u00e1o m\u1ee9c l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, tr\u00e1nh b\u1ea5t ng\u1edd khi quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; L\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp: C\u00e1c bi\u00ean b\u1ea3n h\u1ecdp H\u0110QT, danh s\u00e1ch c\u1ed5 \u0111\u00f4ng, s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c l\u00e0 nh\u1eefng b\u1eb1ng ch\u1ee9ng quan tr\u1ecdng ch\u1ee9ng minh doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; Tham v\u1ea5n chuy\u00ean gia: C\u00e1c quy \u0111\u1ecbnh v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u1eabn c\u00f2n kh\u00e1 m\u1edbi, vi\u1ec7c tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 b\u1ea3o v\u1ec7 quan \u0111i\u1ec3m khi tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft.<\/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;\">X\u00e1c \u0111\u1ecbnh vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t b\u00e0i to\u00e1n ph\u1ed1i h\u1ee3p gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd. V\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, Ch\u00ednh ph\u1ee7 \u0111\u00e3 t\u1ea1o ra m\u1ed9t m\u00f4i tr\u01b0\u1eddng thu\u1ebf minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng h\u01a1n, th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p m\u1ea1nh d\u1ea1n huy \u0111\u1ed9ng v\u1ed1n \u0111\u1ec3 ph\u00e1t tri\u1ec3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, s\u1ef1 ch\u1ee7 quan trong vi\u1ec7c b\u1ecf qua c\u00e1c quan h\u1ec7 b\u1ea3o l\u00e3nh ho\u1eb7c quan h\u1ec7 c\u00e1 nh\u00e2n li\u00ean k\u1ebft v\u1eabn c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c thay \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ec3 kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n, g\u00f3p ph\u1ea7n n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh trong k\u1ef7 nguy\u00ean kinh t\u1ebf s\u1ed1 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 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<p style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\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;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi:<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b> \u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoi_dap_vay_ngan_hang_co_phai_giao_dich_lien_ket\"><\/span><b>H\u1ecfi \u0111\u00e1p vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/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=\"Diem_moi_tu_Nghi_dinh_202025ND-CP_tac_dong_den_doanh_nghiep_nhu_the_nao\"><\/span>\u0110i\u1ec3m m\u1edbi t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn doanh nghi\u1ec7p nh\u01b0 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\tNgh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t \u0111\u1ed9c l\u1eadp c\u1ee7a giao d\u1ecbch t\u00edn d\u1ee5ng th\u00f4ng qua vi\u1ec7c lo\u1ea1i tr\u1eeb quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u sai s\u00f3t trong k\u00ea khai thu\u1ebf TNDN.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_tru_ho_so_gi_de_chung_minh_giua_ngan_hang_va_doanh_nghiep_khong_co_moi_quan_he_lien_ket\"><\/span>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u1ea7n l\u01b0u tr\u1eef \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty, Danh s\u00e1ch c\u1ed5 \u0111\u00f4ng, Bi\u00ean b\u1ea3n \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng v\u00e0 H\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng ti\u00eau chu\u1ea9n. C\u00e1c t\u00e0i li\u1ec7u n\u00e0y ch\u1ee9ng minh ng\u00e2n h\u00e0ng ch\u1ec9 th\u1ef1c hi\u1ec7n quy\u1ec1n c\u1ee7a b\u00ean cho vay m\u00e0 kh\u00f4ng tham gia v\u00e0o c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb, t\u00e0i ch\u00ednh c\u1ed1t l\u00f5i c\u1ee7a \u0111\u01a1n v\u1ecb.                    <\/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=\"Viec_vay_ngan_hang_thong_qua_bao_lanh_cua_cong_ty_me_anh_huong_the_nao\"><\/span>Vi\u1ec7c vay ng\u00e2n h\u00e0ng th\u00f4ng qua b\u1ea3o l\u00e3nh c\u1ee7a c\u00f4ng ty m\u1eb9 \u1ea3nh h\u01b0\u1edfng 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\t\u0110\u00e2y l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c di\u1ec7n b\u1ea3o l\u00e3nh. Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai trung th\u1ef1c t\u1ea1i Ph\u1ee5 l\u1ee5c I v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch. Vi\u1ec7c che gi\u1ea5u giao d\u1ecbch n\u00e0y c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m \u0111i\u1ec3m uy t\u00edn khi c\u01a1 quan ch\u1ee9c n\u0103ng thanh tra, ki\u1ec3m tra.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"EBITDA_thue_khac_EBITDA_bao_cao_tai_chinh_nhu_the_nao_trong_quan_tri_rui_ro\"><\/span>EBITDA thu\u1ebf kh\u00e1c EBITDA b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 th\u1ebf n\u00e0o trong qu\u1ea3n tr\u1ecb r\u1ee7i ro?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tEBITDA thu\u1ebf kh\u00f4ng bao g\u1ed3m l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u1ea3m doanh thu t\u00e0i ch\u00ednh theo lu\u1eadt Thu\u1ebf. Hi\u1ec3u \u0111\u00fang c\u00f4ng th\u1ee9c gi\u00fap doanh nghi\u1ec7p d\u1ef1 b\u00e1o ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, tr\u00e1nh b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p, duy tr\u00ec h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 s\u1ea1ch.                    <\/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=\"Phan_chi_phi_lai_vay_duoc_chuyen_tiep_5_nam_co_can_thu_tuc_dang_ky_khong\"><\/span>Ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp 5 n\u0103m c\u00f3 c\u1ea7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo d\u00f5i v\u00e0 chuy\u1ec3n ti\u1ebfp tr\u1ef1c ti\u1ebfp tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m. Tuy nhi\u00ean, doanh nghi\u1ec7p n\u00ean l\u1eadp b\u1ea3ng k\u00ea chi ti\u1ebft s\u1ed1 l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1eebng n\u0103m ph\u00e1t sinh \u0111\u1ec3 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u00f3 thanh ki\u1ec3m tra.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_mong_von_vay_ngan_hang_lon_co_con_bi_rui_ro_thue_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p m\u1ecfng v\u1ed1n vay ng\u00e2n h\u00e0ng l\u1edbn c\u00f3 c\u00f2n b\u1ecb r\u1ee7i ro thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, n\u1ebfu ng\u00e2n h\u00e0ng ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp v\u1ec1 qu\u1ea3n tr\u1ecb, r\u1ee7i ro n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf \u0111\u00e1ng k\u1ec3. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n vay c\u00e1 nh\u00e2n t\u1eeb ban l\u00e3nh \u0111\u1ea1o, v\u00ec \u0111\u00e2y l\u00e0 nh\u1eefng giao d\u1ecbch lu\u00f4n ti\u1ec1m \u1ea9n nguy c\u01a1 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 li\u00ean k\u1ebft.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_xac_dinh_sai_quan_he_lien_ket_doanh_nghiep_can_thuc_hien_thu_tuc_gi_de_khac_phuc\"><\/span>Khi x\u00e1c \u0111\u1ecbnh sai quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c g\u00ec \u0111\u1ec3 kh\u1eafc ph\u1ee5c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 gi\u1ea3i tr\u00ecnh d\u1ef1a tr\u00ean c\u00e1c \u0111i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb.                    <\/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\": \"\u0110i\u1ec3m m\u1edbi t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn doanh nghi\u1ec7p nh\u01b0 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\": \"Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t \u0111\u1ed9c l\u1eadp c\u1ee7a giao d\u1ecbch t\u00edn d\u1ee5ng th\u00f4ng qua vi\u1ec7c lo\u1ea1i tr\u1eeb quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u sai s\u00f3t trong k\u00ea khai thu\u1ebf TNDN.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u1ea7n l\u01b0u tr\u1eef \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty, Danh s\u00e1ch c\u1ed5 \u0111\u00f4ng, Bi\u00ean b\u1ea3n \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng v\u00e0 H\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng ti\u00eau chu\u1ea9n. C\u00e1c t\u00e0i li\u1ec7u n\u00e0y ch\u1ee9ng minh ng\u00e2n h\u00e0ng ch\u1ec9 th\u1ef1c hi\u1ec7n quy\u1ec1n c\u1ee7a b\u00ean cho vay m\u00e0 kh\u00f4ng tham gia v\u00e0o c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb, t\u00e0i ch\u00ednh c\u1ed1t l\u00f5i c\u1ee7a \u0111\u01a1n v\u1ecb.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Vi\u1ec7c vay ng\u00e2n h\u00e0ng th\u00f4ng qua b\u1ea3o l\u00e3nh c\u1ee7a c\u00f4ng ty m\u1eb9 \u1ea3nh h\u01b0\u1edfng 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\": \"\u0110\u00e2y l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c di\u1ec7n b\u1ea3o l\u00e3nh. Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai trung th\u1ef1c t\u1ea1i Ph\u1ee5 l\u1ee5c I v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch. Vi\u1ec7c che gi\u1ea5u giao d\u1ecbch n\u00e0y c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m \u0111i\u1ec3m uy t\u00edn khi c\u01a1 quan ch\u1ee9c n\u0103ng thanh tra, ki\u1ec3m tra.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"EBITDA thu\u1ebf kh\u00e1c EBITDA b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 th\u1ebf n\u00e0o trong qu\u1ea3n tr\u1ecb r\u1ee7i ro?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"EBITDA thu\u1ebf kh\u00f4ng bao g\u1ed3m l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u1ea3m doanh thu t\u00e0i ch\u00ednh theo lu\u1eadt Thu\u1ebf. Hi\u1ec3u \u0111\u00fang c\u00f4ng th\u1ee9c gi\u00fap doanh nghi\u1ec7p d\u1ef1 b\u00e1o ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, tr\u00e1nh b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p, duy tr\u00ec h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 s\u1ea1ch.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp 5 n\u0103m c\u00f3 c\u1ea7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo d\u00f5i v\u00e0 chuy\u1ec3n ti\u1ebfp tr\u1ef1c ti\u1ebfp tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m. Tuy nhi\u00ean, doanh nghi\u1ec7p n\u00ean l\u1eadp b\u1ea3ng k\u00ea chi ti\u1ebft s\u1ed1 l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1eebng n\u0103m ph\u00e1t sinh \u0111\u1ec3 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u00f3 thanh ki\u1ec3m tra.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p m\u1ecfng v\u1ed1n vay ng\u00e2n h\u00e0ng l\u1edbn c\u00f3 c\u00f2n b\u1ecb r\u1ee7i ro thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, n\u1ebfu ng\u00e2n h\u00e0ng ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp v\u1ec1 qu\u1ea3n tr\u1ecb, r\u1ee7i ro n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf \u0111\u00e1ng k\u1ec3. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n vay c\u00e1 nh\u00e2n t\u1eeb ban l\u00e3nh \u0111\u1ea1o, v\u00ec \u0111\u00e2y l\u00e0 nh\u1eefng giao d\u1ecbch lu\u00f4n ti\u1ec1m \u1ea9n nguy c\u01a1 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 li\u00ean k\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi x\u00e1c \u0111\u1ecbnh sai quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c g\u00ec \u0111\u1ec3 kh\u1eafc ph\u1ee5c?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 gi\u1ea3i tr\u00ecnh d\u1ef1a tr\u00ean c\u00e1c \u0111i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u \u0111\u1ea7y bi\u1ebfn \u0111\u1ed9ng, vi\u1ec7c qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. M\u1ed9t trong nh\u1eefng n\u00fat th\u1eaft l\u1edbn nh\u1ea5t v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1ea1i Vi\u1ec7t Nam nh\u1eefng n\u0103m qua ch\u00ednh l\u00e0 c\u00e2u [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3789,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3788","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\/3788","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=3788"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3788\/revisions"}],"predecessor-version":[{"id":3793,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3788\/revisions\/3793"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3789"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}