{"id":3858,"date":"2026-04-20T16:22:24","date_gmt":"2026-04-20T09:22:24","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3858"},"modified":"2026-04-20T16:23:12","modified_gmt":"2026-04-20T09:23:12","slug":"chi-phi-lai-vay-vuot-30-ebitda","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-vuot-30-ebitda\/","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, m\u00f4i tr\u01b0\u1eddng qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) 2025 v\u00e0 h\u1ec7 th\u1ed1ng Ngh\u1ecb \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Trong s\u1ed1 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf, quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA v\u1eabn l\u00e0 t\u00e2m \u0111i\u1ec3m ch\u00fa \u00fd v\u00e0 l\u00e0 b\u00e0i to\u00e1n \u0111au \u0111\u1ea7u c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc s\u1eed d\u1ee5ng \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh cao, con s\u1ed1 30% EBITDA kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ng\u01b0\u1ee1ng gi\u1edbi h\u1ea1n v\u1ec1 m\u1eb7t h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 ph\u1ea3n \u00e1nh s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 thu\u1ebf. Vi\u1ec7c hi\u1ec3u sai ho\u1eb7c \u00e1p d\u1ee5ng thi\u1ebfu c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed h\u00e0ng t\u1ef7 \u0111\u1ed3ng. \u0110\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n. M\u1ee5c \u0111\u00edch b\u00e0i vi\u1ebft ph\u00e2n t\u00edch r\u00f5 quy \u0111\u1ecbnh c\u0169ng nh\u01b0 v\u1ec1 c\u00e1ch x\u1eed l\u00fd v\u00e0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a trong n\u0103m 2026.<\/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\/chi-phi-lai-vay-vuot-30-ebitda\/#Tong_quan_ve_quy_dinh_khong_che_lai_vay_30_EBITDA\" >T\u1ed5ng quan v\u1ec1 quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-vuot-30-ebitda\/#Doi_tuong_ap_dung_va_diem_moi\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 \u0111i\u1ec3m m\u1edbi<\/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\/chi-phi-lai-vay-vuot-30-ebitda\/#Cong_thuc_tinh_EBITDA_chuan_xac_theo_co_quan_thue\" >C\u00f4ng th\u1ee9c t\u00ednh EBITDA chu\u1ea9n x\u00e1c theo c\u01a1 quan thu\u1ebf<\/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\/chi-phi-lai-vay-vuot-30-ebitda\/#Xu_ly_chi_phi_lai_vay_vuot_nguong_30_EBITDA\" >X\u1eed l\u00fd chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-vuot-30-ebitda\/#Ky_thuat_hach_toan_va_ke_khai\" >K\u1ef9 thu\u1eadt h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai<\/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\/chi-phi-lai-vay-vuot-30-ebitda\/#Co_che_chuyen_chi_phi_lai_vay_sang_ky_sau\" >Mechanism for carrying forward interest expense to the next period.<\/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\/chi-phi-lai-vay-vuot-30-ebitda\/#Cac_truong_hop_dac_biet_va_rui_ro_tiem_an\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u00e0 r\u1ee7i ro ti\u1ec1m \u1ea9n<\/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\/chi-phi-lai-vay-vuot-30-ebitda\/#Truong_hop_EBITDA_am_hoac_bang_khong\" >Tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m ho\u1eb7c b\u1eb1ng kh\u00f4ng<\/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\/chi-phi-lai-vay-vuot-30-ebitda\/#Moi_quan_he_lien_ket_voi_ngan_hang\" >M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u00e2n h\u00e0ng<\/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\/chi-phi-lai-vay-vuot-30-ebitda\/#Tac_dong_cua_ty_gia_hoi_doai\" >T\u00e1c \u0111\u1ed9ng c\u1ee7a t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-vuot-30-ebitda\/#Rui_ro_thue_va_hau_qua_khi_vi_pham_quy_dinh_30_EBITDA\" >R\u1ee7i ro thu\u1ebf v\u00e0 h\u1eadu qu\u1ea3 khi vi ph\u1ea1m quy \u0111\u1ecbnh 30% EBITDA<\/a><\/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\/chi-phi-lai-vay-vuot-30-ebitda\/#Chien_luoc_toi_uu_chi_phi_lai_vay_cho_doanh_nghiep\" >Strategies for optimizing interest costs for businesses.<\/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\/chi-phi-lai-vay-vuot-30-ebitda\/#Toi_uu_cau_truc_von_va_huy_dong\" >T\u1ed1i \u01b0u c\u1ea5u tr\u00fac v\u1ed1n v\u00e0 huy \u0111\u1ed9ng<\/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\/chi-phi-lai-vay-vuot-30-ebitda\/#Quan_ly_EBITDA_chu_dong_va_ben_vung\" >Qu\u1ea3n l\u00fd EBITDA ch\u1ee7 \u0111\u1ed9ng v\u00e0 b\u1ec1n v\u1eefng<\/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\/chi-phi-lai-vay-vuot-30-ebitda\/#Lap_du_toan_thue_dinh_ky\" >L\u1eadp d\u1ef1 to\u00e1n thu\u1ebf \u0111\u1ecbnh k\u1ef3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-vuot-30-ebitda\/#Xay_dung_ho_so_giao_dich_lien_ket_chat_che\" >X\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-vuot-30-ebitda\/#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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-vuot-30-ebitda\/#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=\"Tong_quan_ve_quy_dinh_khong_che_lai_vay_30_EBITDA\"><\/span><b>T\u1ed5ng quan v\u1ec1 quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf 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;\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo ch\u1ec9 s\u1ed1 EBITDA (Thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf, l\u00e3i vay v\u00e0 kh\u1ea5u hao) t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean khuy\u1ebfn ngh\u1ecb t\u1ea1i H\u00e0nh \u0111\u1ed9ng 4 c\u1ee7a Ch\u01b0\u01a1ng tr\u00ecnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn (BEPS) do OECD kh\u1edfi x\u01b0\u1edbng. M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i l\u00e0 ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng m\u1ecfng v\u1ed1n (Thin Capitalization), n\u01a1i c\u00e1c doanh nghi\u1ec7p t\u1eadn d\u1ee5ng n\u1ee3 vay \u0111\u1ec3 chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn. Khi t\u00ecnh tr\u1ea1ng chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA x\u1ea3y ra, c\u01a1 quan thu\u1ebf xem \u0111\u00f3 l\u00e0 d\u1ea5u hi\u1ec7u c\u1ee7a vi\u1ec7c l\u1ea1m d\u1ee5ng \u0111\u00f2n b\u1ea9y \u0111\u1ec3 gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2025, theo c\u00e1c c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 h\u01a1n \u0111\u1ec3 b\u1ea3o v\u1ec7 c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u1ef1c ti\u1ec5n trong khi v\u1eabn th\u1eaft ch\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mang t\u00ednh ch\u1ea5t d\u00e0n x\u1ebfp thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_va_diem_moi\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 \u0111i\u1ec3m m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng n\u0103m 2026:<\/b><span style=\"font-weight: 400;\"> Lu\u1eadt Thu\u1ebf TNDN 2025 \u0111\u00e3 l\u00e0m r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7. Theo \u0111\u00f3, quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay h\u1ed7 tr\u1ee3 t\u1eeb Ch\u00ednh ph\u1ee7 ho\u1eb7c c\u00e1c kho\u1ea3n vay ODA c\u00f3 t\u00ednh ch\u1ea5t \u01b0u \u0111\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m m\u1edbi:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n vay t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c d\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t c\u01a1 ch\u1ebf lo\u1ea1i tr\u1eeb n\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ed9c l\u1eadp v\u00e0 ph\u1ee5c v\u1ee5 m\u1ee5c ti\u00eau qu\u1ed1c gia. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 \u0111i\u1ec3m m\u1edbi n\u00e0y, doanh nghi\u1ec7p tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/\">vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_EBITDA_chuan_xac_theo_co_quan_thue\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh EBITDA chu\u1ea9n x\u00e1c theo c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang EBITDA l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 bi\u1ebft li\u1ec7u doanh nghi\u1ec7p c\u00f3 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA hay kh\u00f4ng. C\u00f4ng th\u1ee9c \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 nh\u01b0 sau:<\/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 kinh doanh + Chi ph\u00ed l\u00e3i vay + Kh\u1ea5u hao &#8211; L\u00e3i ti\u1ec1n g\u1eedi<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p c\u1ea7n tr\u00e1nh:<\/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 trong c\u00f4ng th\u1ee9c: Ph\u1ea3i bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t l\u00e3i vay, k\u1ec3 c\u1ea3 ph\u00ed b\u1ea3o l\u00e3nh n\u1ee3, chi ph\u00ed ph\u00f2ng ng\u1eeba r\u1ee7i ro l\u00e3i su\u1ea5t. N\u1ebfu kh\u00f4ng t\u00ednh \u0111\u1ee7, doanh nghi\u1ec7p d\u1ec5 l\u1ea7m t\u01b0\u1edfng chi ph\u00ed l\u00e3i vay ch\u01b0a v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n: Ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi \u0111\u00e3 lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia (v\u00ec \u0111\u00e2y l\u00e0 thu nh\u1eadp \u0111\u00e3 ch\u1ecbu thu\u1ebf ho\u1eb7c mi\u1ec5n thu\u1ebf \u1edf c\u1ea5p \u0111\u1ed9 kh\u00e1c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao: Ch\u1ec9 c\u1ed9ng l\u1ea1i c\u00e1c kho\u1ea3n chi ph\u00ed kh\u1ea5u hao th\u1ef1c t\u1ebf \u0111\u00e3 tr\u1eeb v\u00e0o l\u1ee3i nhu\u1eadn thu\u1ea7n trong k\u1ef3 theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 45 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-lai-vay\/\">Formula for calculating interest on related-party transactions.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_chi_phi_lai_vay_vuot_nguong_30_EBITDA\"><\/span><b>X\u1eed l\u00fd chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3861\" aria-describedby=\"caption-attachment-3861\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3861\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-cach-xu-ly-chi-phi-lai-vay-vuot-30-EBITDA.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-cach-xu-ly-chi-phi-lai-vay-vuot-30-EBITDA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-cach-xu-ly-chi-phi-lai-vay-vuot-30-EBITDA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-cach-xu-ly-chi-phi-lai-vay-vuot-30-EBITDA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-cach-xu-ly-chi-phi-lai-vay-vuot-30-EBITDA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-cach-xu-ly-chi-phi-lai-vay-vuot-30-EBITDA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3861\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA, ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN trong k\u1ef3 \u0111\u00f3. Tuy nhi\u00ean, khung ph\u00e1p l\u00fd n\u0103m 2026 v\u1eabn duy tr\u00ec c\u01a1 ch\u1ebf &#8220;c\u1ee9u c\u00e1nh&#8221; th\u00f4ng qua vi\u1ec7c chuy\u1ec3n chi ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ky_thuat_hach_toan_va_ke_khai\"><\/span><b>K\u1ef9 thu\u1eadt h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai<\/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 v\u01b0\u1ee3t 30% EBITDA b\u1ecb lo\u1ea1i (kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb) c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang bi\u1ec7t tr\u00ean s\u1ed5 s\u00e1ch qu\u1ea3n tr\u1ecb thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c chuy\u1ec3n chi ph\u00ed cho c\u00e1c n\u0103m sau. Tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf (th\u00f4ng qua ch\u1ec9 ti\u00eau B4) t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ef9 thu\u1eadt k\u00ea khai y\u00eau c\u1ea7u s\u1ef1 ch\u00ednh x\u00e1c t\u1ea1i Ph\u1ee5 l\u1ee5c I &#8211; Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Vi\u1ec7c minh b\u1ea1ch s\u1ed1 li\u1ec7u v\u1ec1 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf nghi ng\u1edd v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_chuyen_chi_phi_lai_vay_sang_ky_sau\"><\/span><b>Mechanism for carrying forward interest expense to the next period.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA trong k\u1ef3 ph\u00e1t sinh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n chuy\u1ec3n: Kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh kho\u1ea3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n chuy\u1ec3n: T\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 ti\u1ebfp theo (bao g\u1ed3m c\u1ea3 ph\u00e1t sinh trong k\u1ef3 v\u00e0 ph\u1ea7n chuy\u1ec3n sang) kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 ng\u01b0\u1ee1ng 30% EBITDA c\u1ee7a n\u0103m \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc FIFO: Doanh nghi\u1ec7p n\u00ean \u01b0u ti\u00ean chuy\u1ec3n c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA t\u1eeb c\u00e1c n\u0103m xa nh\u1ea5t tr\u01b0\u1edbc \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro m\u1ea5t quy\u1ec1n chuy\u1ec3n khi h\u1ebft th\u1eddi h\u1ea1n 5 n\u0103m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>For example: <\/b><span style=\"font-weight: 400;\">N\u0103m 2025, doanh nghi\u1ec7p B c\u00f3 EBITDA 200 t\u1ef7, l\u00e3i vay 80 t\u1ef7. Ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf l\u00e0 60 t\u1ef7. Doanh nghi\u1ec7p ghi nh\u1eadn chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA l\u00e0 20 t\u1ef7. S\u1ed1 ti\u1ec1n 20 t\u1ef7 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 chuy\u1ec3n tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c n\u0103m t\u1eeb 2026 \u0111\u1ebfn 2030 n\u1ebfu \u0111i\u1ec1u ki\u1ec7n EBITDA cho ph\u00e9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dac_biet_va_rui_ro_tiem_an\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u00e0 r\u1ee7i ro ti\u1ec1m \u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 quy \u0111\u1ecbnh chung \u0111\u00e3 \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n h\u00f3a r\u00f5 r\u00e0ng, nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf kinh doanh, c\u00f3 nh\u1eefng t\u00ecnh hu\u1ed1ng \u0111\u1eb7c th\u00f9 khi\u1ebfn vi\u1ec7c ki\u1ec3m so\u00e1t ng\u01b0\u1ee1ng an to\u00e0n tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n d\u1ef1 ki\u1ebfn. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 c\u00e1c k\u1ecbch b\u1ea3n r\u1ee7i ro m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i, khi\u1ebfn t\u00ecnh tr\u1ea1ng chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA tr\u1edf th\u00e0nh m\u1ed1i \u0111e d\u1ecda tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ednh tu\u00e2n th\u1ee7 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_EBITDA_am_hoac_bang_khong\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m ho\u1eb7c b\u1eb1ng kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t nguy hi\u1ec3m. Khi doanh nghi\u1ec7p thua l\u1ed7 d\u1eabn \u0111\u1ebfn EBITDA \u00e2m, ng\u01b0\u1ee1ng 30% EBITDA s\u1ebd b\u1eb1ng 0. Khi \u0111\u00f3, 100% chi ph\u00ed l\u00e3i vay ph\u00e1t sinh s\u1ebd b\u1ecb coi l\u00e0 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA. M\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau nh\u01b0ng vi\u1ec7c kh\u00f4ng c\u00f3 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m hi\u1ec7n t\u1ea1i khi\u1ebfn s\u1ed1 l\u1ed7 tr\u00ean t\u1edd khai thu\u1ebf gi\u1ea3m \u0111i, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng b\u00f9 l\u1ed7 trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_lien_ket_voi_ngan_hang\"><\/span><b>M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u00e2n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p l\u1ea7m t\u01b0\u1edfng vay ng\u00e2n h\u00e0ng l\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp. Tuy nhi\u00ean, n\u1ebfu kho\u1ea3n vay chi\u1ebfm tr\u00ean 25% v\u1ed1n g\u00f3p v\u00e0 tr\u00ean 50% t\u1ed5ng n\u1ee3 trung, d\u00e0i h\u1ea1n, ng\u00e2n h\u00e0ng tr\u1edf th\u00e0nh b\u00ean li\u00ean k\u1ebft. Khi \u0111\u00f3, to\u00e0n b\u1ed9 l\u00e3i vay tr\u1ea3 cho ng\u00e2n h\u00e0ng s\u1ebd b\u1ecb soi x\u00e9t d\u01b0\u1edbi l\u0103ng k\u00ednh chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA. \u0110\u00e2y l\u00e0 r\u1ee7i ro c\u1ef1c l\u1edbn cho c\u00e1c doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 h\u1ea1 t\u1ea7ng t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_cua_ty_gia_hoi_doai\"><\/span><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi c\u00e1c kho\u1ea3n l\u1ed7 t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u1ee3 vay g\u1ed1c ngo\u1ea1i t\u1ec7. N\u1ebfu kh\u00f4ng t\u00e1ch b\u1ea1ch r\u00f5 r\u00e0ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ednh to\u00e1n sai l\u1ec7ch d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA m\u00e0 kh\u00f4ng h\u1ec1 hay bi\u1ebft, g\u00e2y kh\u00f3 kh\u0103n cho c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_thue_va_hau_qua_khi_vi_pham_quy_dinh_30_EBITDA\"><\/span><b>R\u1ee7i ro thu\u1ebf v\u00e0 h\u1eadu qu\u1ea3 khi vi ph\u1ea1m quy \u0111\u1ecbnh 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3860\" aria-describedby=\"caption-attachment-3860\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3860\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thue-va-hau-qua-khi-vi-pham-chi-phi-lai-vay-vuot-30-EBITDA.jpg\" alt=\"R\u1ee7i ro thu\u1ebf v\u00e0 h\u1eadu qu\u1ea3 khi vi ph\u1ea1m chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thue-va-hau-qua-khi-vi-pham-chi-phi-lai-vay-vuot-30-EBITDA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thue-va-hau-qua-khi-vi-pham-chi-phi-lai-vay-vuot-30-EBITDA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thue-va-hau-qua-khi-vi-pham-chi-phi-lai-vay-vuot-30-EBITDA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thue-va-hau-qua-khi-vi-pham-chi-phi-lai-vay-vuot-30-EBITDA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thue-va-hau-qua-khi-vi-pham-chi-phi-lai-vay-vuot-30-EBITDA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3860\" class=\"wp-caption-text\">R\u1ee7i ro thu\u1ebf v\u00e0 h\u1eadu qu\u1ea3 khi vi ph\u1ea1m chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf n\u0103m 2026 \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 s\u1ed1 \u0111\u1ec3 truy qu\u00e9t c\u00e1c giao d\u1ecbch c\u00f3 d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1. Vi\u1ec7c qu\u1ea3n l\u00fd l\u1ecfng l\u1ebbo chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA d\u1eabn \u0111\u1ebfn:<\/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 th\u1ec3 lo\u1ea1i b\u1ecf to\u00e0n b\u1ed9 chi ph\u00ed n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng cung c\u1ea5p \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p: Kho\u1ea3n ti\u1ec1n ph\u1ea1t 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 thu\u1ebf t\u0103ng th\u00eam do lo\u1ea1i chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA c\u00f3 th\u1ec3 g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh n\u1eb7ng n\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File): N\u1ebfu kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c l\u00fd do t\u1ea1i sao chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA trong h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p s\u1ebd m\u1ea5t \u0111i\u1ec3m tin c\u1eady tr\u01b0\u1edbc c\u01a1 quan thanh tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng r\u1ee7i ro \u0111\u00e1ng ti\u1ebfc c\u00f3 th\u1ec3 x\u1ea3y ra, doanh nghi\u1ec7p tham kh\u1ea3o <\/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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p, uy t\u00edn v\u00e0 c\u00f3 nghi\u1ec7m nh\u01b0 Big4, MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 s\u1edbm nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_chi_phi_lai_vay_cho_doanh_nghiep\"><\/span><b>Strategies for optimizing interest costs for businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng \u1ee9ng ph\u00f3 v\u1edbi t\u00ecnh tr\u1ea1ng chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p chi\u1ebfn l\u01b0\u1ee3c sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Toi_uu_cau_truc_von_va_huy_dong\"><\/span><b>T\u1ed1i \u01b0u c\u1ea5u tr\u00fac v\u1ed1n v\u00e0 huy \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ef7 l\u1ec7 \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh lu\u00f4n n\u1eb1m trong t\u1ea7m ki\u1ec3m so\u00e1t v\u00e0 tr\u00e1nh r\u01a1i v\u00e0o b\u1eaby thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, n\u00ean c\u1ea7n t\u00e1i c\u1ea5u tr\u00fac danh m\u1ee5c ngu\u1ed3n v\u1ed1n th\u00f4ng qua c\u00e1c gi\u1ea3i ph\u00e1p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: \u0110\u00e2y l\u00e0 c\u00e1ch tr\u1ef1c ti\u1ebfp nh\u1ea5t \u0111\u1ec3 gi\u1ea3m t\u1ef7 l\u1ec7 n\u1ee3 vay, t\u1eeb \u0111\u00f3 h\u1ea1n ch\u1ebf r\u1ee7i ro chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Huy \u0111\u1ed9ng v\u1ed1n qua tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i: Xem x\u00e9t c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh c\u00f3 t\u00ednh ch\u1ea5t h\u1ed7n h\u1ee3p \u0111\u1ec3 linh ho\u1ea1t trong vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_EBITDA_chu_dong_va_ben_vung\"><\/span><b>Qu\u1ea3n l\u00fd EBITDA ch\u1ee7 \u0111\u1ed9ng v\u00e0 b\u1ec1n v\u1eefng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u0103ng EBITDA l\u00e0 c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 m\u1edf r\u1ed9ng cho l\u00e3i vay. Doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp trung v\u00e0o gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i \u0111\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 b\u00e1n h\u00e0ng \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, t\u1eeb \u0111\u00f3 gi\u1ea3m \u00e1p l\u1ef1c khi chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_du_toan_thue_dinh_ky\"><\/span><b>L\u1eadp d\u1ef1 to\u00e1n thu\u1ebf \u0111\u1ecbnh k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh t\u00e0i ch\u00ednh d\u1ef1 b\u00e1o cho 5 n\u0103m t\u1edbi. Vi\u1ec7c d\u1ef1 b\u00e1o s\u1edbm kh\u1ea3 n\u0103ng chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA gi\u00fap ban l\u00e3nh \u0111\u1ea1o c\u00f3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi v\u1ec1 k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c huy \u0111\u1ed9ng v\u1ed1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_ho_so_giao_dich_lien_ket_chat_che\"><\/span><b>X\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 v\u00e0 c\u00f2n l\u00e0 t\u1ea5m khi\u00ean b\u1ea3o v\u1ec7 doanh nghi\u1ec7p. Trong h\u1ed3 s\u01a1 n\u00e0y, c\u1ea7n gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng c\u00e1c y\u1ebfu t\u1ed1 th\u1ecb tr\u01b0\u1eddng d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u00e1t sinh chi ph\u00ed l\u00e3i vay cao, ch\u1ee9ng minh r\u1eb1ng d\u00f9 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA, th\u00ec c\u00e1c kho\u1ea3n vay n\u00e0y v\u1eabn tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm&#8217;s Length Principle).\u00a0<\/span><\/p>\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=\"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;\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t r\u00e0o c\u1ea3n ph\u00e1p l\u00fd, m\u00e0 th\u1ef1c t\u1ebf l\u00e0 m\u1ed9t &#8220;th\u01b0\u1edbc \u0111o&#8221; chu\u1ea9n m\u1ef1c \u0111\u1ec3 h\u01b0\u1edbng doanh nghi\u1ec7p Vi\u1ec7t Nam t\u1edbi m\u00f4 h\u00ecnh t\u00e0i ch\u00ednh minh b\u1ea1ch v\u00e0 l\u00e0nh m\u1ea1nh theo ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf. Trong b\u1ed1i c\u1ea3nh n\u0103m 2026 v\u1edbi s\u1ef1 th\u1eaft ch\u1eb7t ki\u1ec3m so\u00e1t t\u1eeb c\u01a1 quan thu\u1ebf th\u00f4ng qua c\u00e1c h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u li\u00ean th\u00f4ng, s\u1ef1 ch\u1ee7 \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c r\u00e0 so\u00e1t v\u00e0 ho\u1ea1ch \u0111\u1ecbnh thu\u1ebf ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a b\u1ea3o v\u1ec7 l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng an to\u00e0n ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u v\u1ec1 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00ecnh tr\u1ea1ng chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u.<\/span><\/p>\n<p><span class=\"text\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/\" class=\"su-button su-button-style-flat text-is-link\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"__blank\" rel=\"noopener noreferrer\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div><\/span><\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>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><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>Le Hoang Tuyen<\/b><\/a><\/span><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>\n<p style=\"text-align: justify;\"><b>T\u00e0i li\u1ec7u tham kh\u1ea3o:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNDN 2025 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u1ee7a OECD v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang n\u0103m 2026, m\u00f4i tr\u01b0\u1eddng qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) 2025 v\u00e0 h\u1ec7 th\u1ed1ng Ngh\u1ecb \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Trong s\u1ed1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3859,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3858","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\/3858","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=3858"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3858\/revisions"}],"predecessor-version":[{"id":3864,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3858\/revisions\/3864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3859"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}