{"id":3848,"date":"2026-04-20T14:05:31","date_gmt":"2026-04-20T07:05:31","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3848"},"modified":"2026-04-20T14:05:31","modified_gmt":"2026-04-20T07:05:31","slug":"giao-dich-lien-ket-vay-tien-ca-nhan","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/","title":{"rendered":"K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng tr\u1edf n\u00ean minh b\u1ea1ch v\u00e0 ch\u1eb7t ch\u1ebd, vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh tr\u1ecdng t\u00e2m trong c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra thu\u1ebf chuy\u00ean s\u00e2u. B\u01b0\u1edbc sang n\u0103m 2026, v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 m\u1ea1nh m\u1ebd c\u1ee7a c\u00f4ng ngh\u1ec7 Big Data, tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o v\u00e0 h\u1ec7 th\u1ed1ng \u0111\u1ed1i so\u00e1t li\u00ean th\u00f4ng gi\u1eefa ng\u00e0nh Thu\u1ebf &#8211; Ng\u00e2n h\u00e0ng &#8211; C\u00f4ng an, c\u01a1 quan thu\u1ebf c\u00f3 kh\u1ea3 n\u0103ng nh\u1eadn di\u1ec7n c\u00e1c quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 h\u00e0nh vi chuy\u1ec3n gi\u00e1 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, chu\u1ea9n x\u00e1c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd v\u00e0 th\u1ef1c ti\u1ec5n \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Tai_sao_viec_ke_khai_giao_dich_lien_ket_vay_tien_ca_nhan_lai_quan_trong\" >T\u1ea1i sao vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n l\u1ea1i quan tr\u1ecdng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Nhan_dien_quan_he_lien_ket_va_giao_dich_vay_tien_ca_nhan\" >Nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch vay ti\u1ec1n c\u00e1 nh\u00e2n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Dieu_kien_xac_dinh_quan_he_lien_ket\" >Conditions for determining the relationship<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Nguyen_tac_giao_dich_doc_lap_Arms_Length_Principle\" >Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Quy_dinh_ve_tran_chi_phi_lai_vay_30_EBITDA\" >Quy \u0111\u1ecbnh v\u1ec1 tr\u1ea7n chi ph\u00ed l\u00e3i vay 30% EBITDA<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Cach_tinh_EBITDA_chuan_xac_cho_giao_dich_lien_ket\" >C\u00e1ch t\u00ednh EBITDA chu\u1ea9n x\u00e1c cho giao d\u1ecbch 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Che_do_chuyen_chi_phi_lai_vay_sang_ky_sau\" >Ch\u1ebf \u0111\u1ed9 chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang k\u1ef3 sau<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Case_Study_thuc_te_ve_cach_tinh_toan_va_ke_khai\" >Case Study th\u1ef1c t\u1ebf v\u1ec1 c\u00e1ch t\u00ednh to\u00e1n v\u00e0 k\u00ea khai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Huong_dan_quy_trinh_ke_khai_giao_dich_lien_ket_vay_tien_ca_nhan_tuan_thu\" >H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n tu\u00e2n th\u1ee7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Buoc_1_Ra_soat_danh_muc_ben_lien_ket_ca_nhan\" >B\u01b0\u1edbc 1: R\u00e0 so\u00e1t danh m\u1ee5c b\u00ean li\u00ean k\u1ebft c\u00e1 nh\u00e2n<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Buoc_2_Chuan_bi_he_thong_chung_tu_thuc_chung\" >B\u01b0\u1edbc 2: Chu\u1ea9n b\u1ecb h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb th\u1ef1c ch\u1ee9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Buoc_3_Thuc_hien_ke_khai_tren_phan_mem_HTKK\" >B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n k\u00ea khai tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_cho_ho_so_chuyen_sau\" >Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho h\u1ed3 s\u01a1 chuy\u00ean s\u00e2u\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Nhung_sai_sot_nghiem_trong_can_tranh_nam_2026\" >Nh\u1eefng sai s\u00f3t nghi\u00eam tr\u1ecdng c\u1ea7n tr\u00e1nh n\u0103m 2026<\/a><\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Chien_luoc_tuan_thu_ben_vung_cho_doanh_nghiep\" >Chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 b\u1ec1n v\u1eefng 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#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=\"Tai_sao_viec_ke_khai_giao_dich_lien_ket_vay_tien_ca_nhan_lai_quan_trong\"><\/span><b>T\u1ea1i sao vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n l\u1ea1i quan tr\u1ecdng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3850\" aria-describedby=\"caption-attachment-3850\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3850\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3850\" class=\"wp-caption-text\">T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay, nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p v\u1eabn gi\u1eef th\u00f3i quen m\u01b0\u1ee3n ti\u1ec1n t\u1eeb c\u00e1 nh\u00e2n (th\u01b0\u1eddng l\u00e0 Gi\u00e1m \u0111\u1ed1c ho\u1eb7c c\u1ed5 \u0111\u00f4ng) \u0111\u1ec3 b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng m\u00e0 kh\u00f4ng thi\u1ebft l\u1eadp h\u1ee3p \u0111\u1ed3ng ho\u1eb7c kh\u00f4ng t\u00ednh l\u00e3i su\u1ea5t. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 c\u00e1c b\u1ed5 sung m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, c\u00e1c kho\u1ea3n vay n\u00e0y ph\u1ea7n l\u1edbn \u0111\u1ec1u thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n sai k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh v\u00f4 c\u00f9ng nghi\u00eam tr\u1ecdng cho 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;\">\u1ea4n \u0111\u1ecbnh thu\u1ebf: C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c l\u00e3i su\u1ea5t vay theo m\u1eb7t b\u1eb1ng th\u1ecb tr\u01b0\u1eddng n\u1ebfu doanh nghi\u1ec7p vay kh\u00f4ng l\u00e3i su\u1ea5t (0%). \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay nh\u01b0ng c\u00e1 nh\u00e2n cho vay v\u1eabn c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n: Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN, g\u00e2y t\u1ed5n th\u1ea5t d\u00f2ng ti\u1ec1n tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh: M\u1ee9c ph\u1ea1t cho vi\u1ec7c kh\u00f4ng n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c n\u1ed9p sai h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00e0 r\u1ea5t l\u1edbn, k\u00e8m theo \u0111\u00f3 l\u00e0 r\u1ee7i ro b\u1ecb li\u1ec7t v\u00e0o danh s\u00e1ch doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_quan_he_lien_ket_va_giao_dich_vay_tien_ca_nhan\"><\/span><b>Nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch vay ti\u1ec1n c\u00e1 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3851\" aria-describedby=\"caption-attachment-3851\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3851\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan.jpg\" alt=\"Nh\u1eadn di\u1ec7n v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3851\" class=\"wp-caption-text\">Nh\u1eadn di\u1ec7n v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n, b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 x\u00e1c \u0111\u1ecbnh xem c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_xac_dinh_quan_he_lien_ket\"><\/span><b>Conditions for determining the relationship<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean th\u1ef1c t\u1ebf thanh tra thu\u1ebf nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, c\u00f3 hai tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p vay ho\u1eb7c cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, con \u0111\u1ebb, con nu\u00f4i, anh ch\u1ecb em c\u00f9ng cha kh\u00e1c m\u1eb9&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Important Note: <\/b><span style=\"font-weight: 400;\">\u0110\u1ecbnh ngh\u0129a v\u1ec1 \u201cng\u01b0\u1eddi c\u00f3 li\u00ean quan&#8221; hi\u1ec7n nay \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i so\u00e1t th\u00f4ng qua c\u01a1 s\u1edf d\u1eef li\u1ec7u d\u00e2n c\u01b0 qu\u1ed1c gia. Do \u0111\u00f3, vi\u1ec7c che gi\u1ea5u m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh gi\u1eefa ng\u01b0\u1eddi cho vay v\u00e0 ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p \u0111\u1ec3 tr\u00e1nh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n l\u00e0 h\u00e0nh vi r\u1ee7i ro c\u1ef1c cao v\u00e0 d\u1ec5 b\u1ecb ph\u00e1t hi\u1ec7n qua m\u00e3 s\u1ed1 \u0111\u1ecbnh danh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_giao_dich_doc_lap_Arms_Length_Principle\"><\/span><b>Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt thu\u1ebf y\u00eau c\u1ea7u c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nh\u01b0 gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp. Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n, n\u1ebfu l\u00e3i su\u1ea5t \u00e1p d\u1ee5ng kh\u00f4ng n\u1eb1m trong bi\u00ean \u0111\u1ed9 l\u00e3i su\u1ea5t vay c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd ho\u1eb7c ch\u1ea5p nh\u1eadn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_tran_chi_phi_lai_vay_30_EBITDA\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 tr\u1ea7n chi ph\u00ed l\u00e3i vay 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung mang t\u00ednh &#8220;s\u1ed1ng c\u00f2n&#8221; m\u00e0 m\u1ecdi k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ec3 t\u01b0 v\u1ea5n cho ch\u1ee7 doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_EBITDA_chuan_xac_cho_giao_dich_lien_ket\"><\/span><b>C\u00e1ch t\u00ednh EBITDA chu\u1ea9n x\u00e1c cho giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\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\/\">How to calculate interest costs according to Decree 132<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_do_chuyen_chi_phi_lai_vay_sang_ky_sau\"><\/span><b>Ch\u1ebf \u0111\u1ed9 chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang k\u1ef3 sau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m t\u00edch c\u1ef1c trong quy \u0111\u1ecbnh m\u1edbi l\u00e0 ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m b\u1edbt \u00e1p l\u1ef1c thu\u1ebf trong nh\u1eefng n\u0103m \u0111\u1ea7u t\u01b0 m\u1ea1nh b\u1eb1ng v\u1ed1n vay nh\u01b0ng \u0111\u00f2i h\u1ecfi vi\u1ec7c theo d\u00f5i v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n ph\u1ea3i c\u1ef1c k\u1ef3 chi ti\u1ebft qua t\u1eebng n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_Study_thuc_te_ve_cach_tinh_toan_va_ke_khai\"><\/span><b>Case Study th\u1ef1c t\u1ebf v\u1ec1 c\u00e1ch t\u00ednh to\u00e1n v\u00e0 k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 h\u01a1n, h\u00e3y xem x\u00e9t v\u00ed d\u1ee5 sau: C\u00f4ng ty X c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 10 t\u1ef7 \u0111\u1ed3ng. Trong n\u0103m 2026, C\u00f4ng ty X vay c\u1ee7a Gi\u00e1m \u0111\u1ed1c (c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh) s\u1ed1 ti\u1ec1n 2 t\u1ef7 \u0111\u1ed3ng (chi\u1ebfm 20% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu &#8211; \u0110\u1ea1t ng\u01b0\u1ee1ng li\u00ean k\u1ebft). L\u00e3i su\u1ea5t vay l\u00e0 8%\/n\u0103m.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay trong n\u0103m: 160 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb H\u0110KD: 200 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao: 100 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: 10 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n: 160 &#8211; 10 = 150 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA: 200 + 150 + 100 = 450 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (30%): 450 * 30% = 135 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i: 150 &#8211; 135 = 15 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n, C\u00f4ng ty X ph\u1ea3i lo\u1ea1i 15 tri\u1ec7u \u0111\u1ed3ng ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026.<\/span><\/p>\n<blockquote><p><b>Reference:<\/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<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_quy_trinh_ke_khai_giao_dich_lien_ket_vay_tien_ca_nhan_tuan_thu\"><\/span><b>H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch tr\u1ecdn v\u1eb9n, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea7n hi\u1ec3u lu\u1eadt m\u00e0 ph\u1ea3i thi\u1ebft l\u1eadp \u0111\u01b0\u1ee3c m\u1ed9t quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 l\u1ed9 tr\u00ecnh 3 b\u01b0\u1edbc th\u1ef1c thi gi\u00fap k\u1ebf to\u00e1n t\u1ed1i \u01b0u h\u00f3a c\u00f4ng t\u00e1c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n, \u0111\u1ea3m b\u1ea3o m\u1ecdi s\u1ed1 li\u1ec7u \u0111\u1ec1u c\u00f3 b\u1eb1ng ch\u1ee9ng thuy\u1ebft ph\u1ee5c khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_danh_muc_ben_lien_ket_ca_nhan\"><\/span><b>B\u01b0\u1edbc 1: R\u00e0 so\u00e1t danh m\u1ee5c b\u00ean li\u00ean k\u1ebft c\u00e1 nh\u00e2n<\/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 l\u1eadp b\u1ea3ng danh s\u00e1ch t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 huy\u1ebft th\u1ed1ng ho\u1eb7c quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh v\u1edbi c\u00f4ng ty. Ki\u1ec3m tra s\u1ed1 d\u01b0 n\u1ee3 vay t\u1eebng th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Chuan_bi_he_thong_chung_tu_thuc_chung\"><\/span><b>B\u01b0\u1edbc 2: Chu\u1ea9n b\u1ecb h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb th\u1ef1c ch\u1ee9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u khi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n, 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 vay ti\u1ec1n: Ghi r\u00f5 \u0111i\u1ec1u kho\u1ea3n v\u1ec1 l\u00e3i su\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng: Tuy\u1ec7t \u0111\u1ed1i tr\u00e1nh s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t trong giao d\u1ecbch vay\/tr\u1ea3 v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a c\u00e1 nh\u00e2n: Ch\u1ee9ng minh ngu\u1ed3n ti\u1ec1n cho vay l\u00e0 h\u1ee3p ph\u00e1p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_ke_khai_tren_phan_mem_HTKK\"><\/span><b>B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n k\u00ea khai tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n thao t\u00e1c k\u1ef9 thu\u1eadt, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"> <span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh c\u00e1c sai s\u00f3t v\u1ec1 ch\u1ec9 ti\u00eau ph\u1ea7n m\u1ec1m. K\u1ebf to\u00e1n c\u1ea7n \u0111i\u1ec1n ch\u00ednh x\u00e1c v\u00e0o M\u1eabu s\u1ed1 01 (Ph\u1ee5 l\u1ee5c I):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1i M\u1ee5c III: Ch\u1ecdn m\u00e3 h\u00ecnh th\u1ee9c li\u00ean k\u1ebft ph\u00f9 h\u1ee3p (th\u01b0\u1eddng l\u00e0 g).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1i M\u1ee5c IV: Ghi nh\u1eadn gi\u00e1 tr\u1ecb giao d\u1ecbch g\u1ed1c vay v\u00e0 l\u00e3i vay. Vi\u1ec7c b\u1ecf s\u00f3t g\u1ed1c vay l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t khi\u1ebfn vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n b\u1ecb coi l\u00e0 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference:<\/b><strong><span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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=\"Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_cho_ho_so_chuyen_sau\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho h\u1ed3 s\u01a1 chuy\u00ean s\u00e2u\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu 50 t\u1ef7 \u0111\u1ed3ng, vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n c\u00f2n \u0111i k\u00e8m ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. Doanh nghi\u1ec7p th\u01b0\u1eddng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp d\u1eef li\u1ec7u: T\u00ecm ki\u1ebfm m\u1ee9c l\u00e3i su\u1ea5t cho vay kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a t\u1ed1i nh\u1ea5t 3 ng\u00e2n h\u00e0ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t: N\u1ebfu c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 k\u1ef3 h\u1ea1n ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n tr\u1ea3 n\u1ee3, c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh to\u00e1n h\u1ecdc \u0111\u1ec3 \u0111\u01b0a v\u1ec1 m\u1ee9c gi\u00e1 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u01b0\u1edbc khi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_nghiem_trong_can_tranh_nam_2026\"><\/span><b>Nh\u1eefng sai s\u00f3t nghi\u00eam tr\u1ecdng c\u1ea7n tr\u00e1nh n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean th\u1ef1c t\u1ebf r\u00e0 so\u00e1t thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c sai s\u00f3t sau khi th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t: Thu\u1ebf kh\u00f4ng c\u00f4ng nh\u1eadn kh\u00e1i ni\u1ec7m vay ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. N\u1ebfu kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n v\u1edbi l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng, r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh l\u00e0 100%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng lo\u1ea1i tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi khi t\u00ednh EBITDA: Sai s\u00f3t n\u00e0y l\u00e0m thay \u0111\u1ed5i ng\u01b0\u1ee1ng 30%, d\u1eabn \u0111\u1ebfn k\u00ea khai sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai thi\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean k\u1ebft: Ch\u1ec9 k\u00ea khai Gi\u00e1m \u0111\u1ed1c m\u00e0 qu\u00ean c\u00e1c kho\u1ea3n vay t\u1eeb ng\u01b0\u1eddi th\u00e2n. V\u1edbi h\u1ec7 th\u1ed1ng \u0111\u1ecbnh danh c\u00e1 nh\u00e2n 2026, \u0111\u00e2y l\u00e0 l\u1ed7i c\u1ef1c k\u1ef3 d\u1ec5 b\u1ecb ph\u00e1t hi\u1ec7n qua d\u1eef li\u1ec7u d\u00e2n c\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng minh s\u01a1 s\u00e0i: H\u1ee3p \u0111\u1ed3ng vay s\u01a1 s\u00e0i s\u1ebd khi\u1ebfn giao d\u1ecbch b\u1ecb nghi ng\u1edd v\u00e0 c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed khi th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_tuan_thu_ben_vung_cho_doanh_nghiep\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 b\u1ec1n v\u1eefng 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 qu\u1ea3n tr\u1ecb t\u1ed1t vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp k\u1ebf ho\u1ea1ch v\u1ed1n: \u01afu ti\u00ean vay ng\u00e2n h\u00e0ng n\u1ebfu chi ph\u00ed l\u00e3i vay c\u00e1 nh\u00e2n c\u00f3 nguy c\u01a1 v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3: C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1ef1 \u0111\u1ed9ng t\u00edch h\u1ee3p t\u00ednh n\u0103ng c\u1ea3nh b\u00e1o giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd gi\u00fap vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham v\u1ea5n chuy\u00ean m\u00f4n: Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, vi\u1ec7c 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;\"> chuy\u00ean nghi\u1ec7p 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 s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 ph\u00f2ng v\u1ec7 v\u1eefng ch\u1eafc tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.<\/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;\">Ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi trong c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a m\u1ed7i doanh nghi\u1ec7p hi\u1ec7n nay. Trong k\u1ef7 nguy\u00ean qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 h\u00f3a 2026, s\u1ef1 minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 l\u00e0 c\u00e1ch duy nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Vi\u1ec7c hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh, t\u00ednh to\u00e1n ch\u00ednh x\u00e1c EBITDA v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u01b0\u1edbc k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t n\u1eb7ng m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c uy t\u00edn t\u1ed1t v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi giao d\u1ecbch vay v\u1ed1n trong doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111\u1ec1u \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n m\u1ed9t c\u00e1ch chu\u1ea9n x\u00e1c nh\u1ea5t theo \u0111\u00fang tinh th\u1ea7n c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<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 production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>Le Hoang Tuyen<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng tr\u1edf n\u00ean minh b\u1ea1ch v\u00e0 ch\u1eb7t ch\u1ebd, vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh tr\u1ecdng t\u00e2m trong c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra thu\u1ebf chuy\u00ean s\u00e2u. B\u01b0\u1edbc sang n\u0103m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3849,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3848","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\/3848","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=3848"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3848\/revisions"}],"predecessor-version":[{"id":3852,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3848\/revisions\/3852"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3849"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}