{"id":3918,"date":"2026-04-29T09:39:38","date_gmt":"2026-04-29T02:39:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3918"},"modified":"2026-04-29T09:39:38","modified_gmt":"2026-04-29T02:39:38","slug":"ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/","title":{"rendered":"If EBITDA is negative, can interest expense be deducted?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb? L\u00e0 c\u00e2u h\u1ecfi khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m tra theo <\/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;\">. Ch\u1ec9 c\u1ea7n x\u00e1c \u0111\u1ecbnh sai gi\u1edbi h\u1ea1n kh\u1ed1ng ch\u1ebf 30% EBITDA, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay, t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ph\u00e1t sinh r\u1ee7i ro truy thu \u0111\u00e1ng k\u1ec3. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd, c\u00e1ch t\u00ednh EBITDA theo chu\u1ea9n thu\u1ebf, c\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay 5 n\u0103m v\u00e0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea3o v\u1ec7 l\u1ee3i \u00edch t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf b\u1ec1n v\u1eefng.\u00a0<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Ban_chat_cua_EBITDA_va_quy_tac_khong_che_lai_vay_trong_giao_dich_lien_ket\" >B\u1ea3n ch\u1ea5t c\u1ee7a EBITDA v\u00e0 quy t\u1eafc kh\u1ed1ng ch\u1ebf l\u00e3i vay trong 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Cong_thuc_tinh_EBITDA_thue_khac_gi_EBITDA_ke_toan\" >C\u00f4ng th\u1ee9c t\u00ednh EBITDA thu\u1ebf kh\u00e1c g\u00ec EBITDA k\u1ebf to\u00e1n?<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Tai_sao_cau_hoi_%E2%80%9CEBITDA_am_thi_chi_phi_lai_vay_co_duoc_tru%E2%80%9D_lai_quan_trong\" >T\u1ea1i sao c\u00e2u h\u1ecfi &#8220;EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb&#8221; l\u1ea1i quan tr\u1ecdng?<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Phan_tich_phap_ly_EBITDA_am_thi_chi_phi_lai_vay_co_duoc_tru\" >Ph\u00e2n t\u00edch ph\u00e1p l\u00fd: EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Quy_dinh_ve_nguong_30_EBITDA\" >Quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng 30% EBITDA<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Co_che_chuyen_chi_phi_lai_vay_sang_ky_sau\" >C\u01a1 ch\u1ebf 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Huong_dan_ky_thuat_ke_khai_Mau_01\" >H\u01b0\u1edbng d\u1eabn k\u1ef9 thu\u1eadt k\u00ea khai M\u1eabu 01<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Cach_tinh_khi_EBITDA_am\" >C\u00e1ch t\u00ednh khi EBITDA \u00e2m<\/a><\/li><\/ul><\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Case_study_thuc_te_va_cach_xu_ly_khi_EBITDA_am\" >Case study th\u1ef1c t\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd khi EBITDA \u00e2m<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Truong_hop_1_Doanh_nghiep_tham_dung_von_trong_giai_doan_xay_dung\" >Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p th\u00e2m d\u1ee5ng v\u1ed1n trong giai \u0111o\u1ea1n x\u00e2y d\u1ef1ng<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Truong_hop_2_EBITDA_duong_nhung_khong_du_hap_thu_lai_vay_cu\" >Tr\u01b0\u1eddng h\u1ee3p 2: EBITDA d\u01b0\u01a1ng nh\u01b0ng kh\u00f4ng \u0111\u1ee7 h\u1ea5p th\u1ee5 l\u00e3i vay c\u0169<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Truong_hop_3_Doanh_nghiep_co_lai_tien_gui_lon_hon_lai_vay\" >Tr\u01b0\u1eddng h\u1ee3p 3: Doanh nghi\u1ec7p c\u00f3 l\u00e3i ti\u1ec1n g\u1eedi l\u1edbn h\u01a1n 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Nhung_hieu_lam_nguy_hiem_can_tranh\" >Nh\u1eefng hi\u1ec3u l\u1ea7m nguy hi\u1ec3m c\u1ea7n tr\u00e1nh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Chi_vay_ngan_hang_khong_vay_ben_lien_ket_thi_khong_bi_ap_tran\" >Ch\u1ec9 vay ng\u00e2n h\u00e0ng, kh\u00f4ng vay b\u00ean li\u00ean k\u1ebft th\u00ec kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#EBITDA_am_thi_khong_can_lap_Ho_so_giao_dich_lien_ket\" >EBITDA \u00e2m th\u00ec kh\u00f4ng c\u1ea7n l\u1eadp H\u1ed3 s\u01a1 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Nham_lan_ve_thoi_han_05_nam\" >Nh\u1ea7m l\u1eabn v\u1ec1 th\u1eddi h\u1ea1n 05 n\u0103m<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Chien_luoc_toi_uu_hoa_thue_danh_doanh_nghiep\" >Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a thu\u1ebf d\u00e0nh doanh nghi\u1ec7p<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Tai_cau_truc_cau_truc_von\" >T\u00e1i c\u1ea5u tr\u00fac c\u1ea5u tr\u00fac v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Quan_tri_dong_tien_tap_trung\" >Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n t\u1eadp trung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Toi_uu_hoa_khau_hao_va_chi_phi_van_hanh\" >T\u1ed1i \u01b0u h\u00f3a kh\u1ea5u hao v\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Chuan_bi_ho_so_giai_trinh\" >Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Rui_ro_thanh_tra_va_goc_nhin_tu_phia_Co_quan_Thue\" >R\u1ee7i ro thanh tra v\u00e0 g\u00f3c nh\u00ecn t\u1eeb ph\u00eda C\u01a1 quan Thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Kiem_tra_tinh_Hop_ly_%E2%80%93_Hop_le\" >Ki\u1ec3m tra t\u00ednh H\u1ee3p l\u00fd &#8211; H\u1ee3p l\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#So_sanh_voi_cac_doanh_nghiep_cung_nganh_Benchmarking\" >So s\u00e1nh v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh (Benchmarking)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Ket_luan_va_khuyen_nghi\" >K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_cua_EBITDA_va_quy_tac_khong_che_lai_vay_trong_giao_dich_lien_ket\"><\/span><b>B\u1ea3n ch\u1ea5t c\u1ee7a EBITDA v\u00e0 quy t\u1eafc kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3923\" aria-describedby=\"caption-attachment-3923\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3923\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-va-quy-tac-khong-che-chi-phi-lai-vay.jpg\" alt=\"EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 quy t\u1eafc kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-va-quy-tac-khong-che-chi-phi-lai-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-va-quy-tac-khong-che-chi-phi-lai-vay-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-va-quy-tac-khong-che-chi-phi-lai-vay-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-va-quy-tac-khong-che-chi-phi-lai-vay-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-va-quy-tac-khong-che-chi-phi-lai-vay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3923\" class=\"wp-caption-text\">EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 quy t\u1eafc kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb hay kh\u00f4ng, tr\u01b0\u1edbc h\u1ebft c\u1ea7n x\u00e1c l\u1eadp m\u1ed9t \u0111\u1ecbnh ngh\u0129a chu\u1ea9n x\u00e1c v\u1ec1 EBITDA d\u01b0\u1edbi l\u0103ng k\u00ednh c\u1ee7a C\u01a1 quan Thu\u1ebf. Ch\u1ec9 s\u1ed1 n\u00e0y kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 con s\u1ed1 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 l\u00e0 m\u1ed9t gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo nguy\u00ean t\u1eafc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_EBITDA_thue_khac_gi_EBITDA_ke_toan\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh EBITDA thu\u1ebf kh\u00e1c g\u00ec EBITDA k\u1ebf to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) l\u00e0 ch\u1ec9 s\u1ed1 ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, theo Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, EBITDA d\u00f9ng \u0111\u1ec3 t\u00ednh tr\u1ea7n l\u00e3i vay c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang bi\u1ec7t:<\/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 thu\u1ebf = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh + Chi ph\u00ed l\u00e3i vay thu\u1ea7n + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: L\u00e0 ch\u1ec9 s\u1ed1 t\u1ea1i m\u00e3 s\u1ed1 [30] tr\u00ean Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u00e3 lo\u1ea1i tr\u1eeb doanh thu t\u00e0i ch\u00ednh (l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c&#8230;) v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh kh\u00e1c (tr\u1eeb l\u00e3i vay).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n: L\u00e0 t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 tr\u1eeb \u0111i l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y v\u00f4 c\u00f9ng quan tr\u1ecdng v\u00ec n\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh sai EBITDA theo chu\u1ea9n k\u1ebf to\u00e1n thay v\u00ec chu\u1ea9n thu\u1ebf, to\u00e0n b\u1ed9 ph\u00e9p t\u00ednh v\u1ec1 h\u1ea1n m\u1ee9c l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd b\u1ecb l\u1ec7ch l\u1ea1c. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang lo l\u1eafng v\u1ec1 vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1eabu s\u1ed1 l\u00e0 b\u01b0\u1edbc \u0111i ti\u00ean quy\u1ebft \u0111\u1ec3 kh\u00f4ng b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/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=\"Tai_sao_cau_hoi_%E2%80%9CEBITDA_am_thi_chi_phi_lai_vay_co_duoc_tru%E2%80%9D_lai_quan_trong\"><\/span><b>T\u1ea1i sao c\u00e2u h\u1ecfi &#8220;EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb&#8221; l\u1ea1i quan tr\u1ecdng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p n\u1eb7ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o th\u01b0\u1eddng c\u00f3 chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u c\u1ef1c l\u1edbn. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn chi ph\u00ed kh\u1ea5u hao v\u00e0 chi ph\u00ed l\u00e3i vay nu\u1ed1t ch\u1eedng l\u1ee3i nhu\u1eadn trong nh\u1eefng n\u0103m \u0111\u1ea7u, khi\u1ebfn EBITDA th\u01b0\u1eddng xuy\u00ean r\u01a1i v\u00e0o tr\u1ea1ng th\u00e1i \u00e2m ho\u1eb7c b\u1eb1ng kh\u00f4ng. N\u1ebfu kh\u00f4ng n\u1eafm v\u1eefng quy \u0111\u1ecbnh EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p s\u1ebd r\u01a1i v\u00e0o b\u1eaby thu\u1ebf: v\u1eeba l\u1ed7 th\u1eadt tr\u00ean s\u1ed5 s\u00e1ch, v\u1eeba b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay, d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i n\u1ed9p thu\u1ebf TNDN d\u00f9 kinh doanh ch\u01b0a c\u00f3 l\u00e3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_phap_ly_EBITDA_am_thi_chi_phi_lai_vay_co_duoc_tru\"><\/span><b>Ph\u00e2n t\u00edch ph\u00e1p l\u00fd: EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3922\" aria-describedby=\"caption-attachment-3922\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3922\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-phap-ly-tren-co-so-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru.jpg\" alt=\"Ph\u00e2n t\u00edch ph\u00e1p l\u00fd tr\u00ean c\u01a1 s\u1edf EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-phap-ly-tren-co-so-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-phap-ly-tren-co-so-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-phap-ly-tren-co-so-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-phap-ly-tren-co-so-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-phap-ly-tren-co-so-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3922\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch ph\u00e1p l\u00fd tr\u00ean c\u01a1 s\u1edf EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n n\u1ed9i dung tr\u1ecdng t\u00e2m tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp cho vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb. D\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_nguong_30_EBITDA\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP thi\u1ebft l\u1eadp m\u1ed9t &#8220;barie&#8221; k\u1ef9 thu\u1eadt: T\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA. Khi \u0111\u1eb7t v\u00e0o t\u00ecnh hu\u1ed1ng EBITDA l\u00e0 m\u1ed9t s\u1ed1 \u00e2m (l\u1ed7 tr\u01b0\u1edbc l\u00e3i vay v\u00e0 kh\u1ea5u hao), v\u1ec1 m\u1eb7t to\u00e1n h\u1ecdc, 30% c\u1ee7a m\u1ed9t s\u1ed1 \u00e2m s\u1ebd kh\u00f4ng th\u1ec3 t\u1ea1o ra m\u1ed9t gi\u00e1 tr\u1ecb d\u01b0\u01a1ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf thanh tra thu\u1ebf t\u1ea1i Vi\u1ec7t Nam cho th\u1ea5y, C\u01a1 quan Thu\u1ebf th\u1ed1ng nh\u1ea5t quan \u0111i\u1ec3m: <\/span><b>Khi EBITDA \u2264 0, th\u00ec h\u1ea1n m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng 0.<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u n\u00e0y tr\u1ea3 l\u1eddi r\u00f5 r\u00e0ng cho c\u00e2u h\u1ecfi \u201cEBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb?\u201d l\u00e0 ho\u00e0n to\u00e0n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m ph\u00e1t sinh l\u1ed7 EBITDA \u0111\u00f3. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd b\u1ecb lo\u1ea1i ra kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/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>C\u01a1 ch\u1ebf 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\u1eb7c d\u00f9 c\u00e2u tr\u1ea3 l\u1eddi cho vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m hi\u1ec7n t\u1ea1i l\u00e0 &#8220;Kh\u00f4ng&#8221;, nh\u01b0ng ph\u00e1p lu\u1eadt v\u1eabn m\u1edf ra m\u1ed9t c\u01a1 h\u1ed9i h\u1ed3i t\u1ed1 quan tr\u1ecdng. \u0110i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132 cho ph\u00e9p doanh nghi\u1ec7p chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i sang c\u00e1c n\u0103m ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1eaft khe.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian chuy\u1ec3n: T\u1ed1i \u0111a 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n: N\u0103m ti\u1ebfp theo ph\u1ea3i c\u00f3 EBITDA d\u01b0\u01a1ng \u0111\u1ee7 l\u1edbn \u0111\u1ec3 h\u1ea5p th\u1ee5 c\u1ea3 l\u00e3i vay ph\u00e1t sinh m\u1edbi v\u00e0 l\u00e3i vay c\u0169 chuy\u1ec3n sang (t\u1ed5ng kh\u00f4ng qu\u00e1 30% EBITDA n\u0103m \u0111\u00f3).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t quy \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0. Tuy nhi\u00ean, n\u1ebfu sau 05 n\u0103m m\u00e0 doanh nghi\u1ec7p v\u1eabn kh\u00f4ng th\u1ec3 t\u1ea1o ra EBITDA d\u01b0\u01a1ng \u0111\u1ee7 l\u1edbn, ph\u1ea7n chi ph\u00ed l\u00e3i vay n\u00e0y s\u1ebd v\u0129nh vi\u1ec5n b\u1ecb m\u1ea5t \u0111i, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf. Vi\u1ec7c th\u1ea5u hi\u1ec3u EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c theo d\u00f5i s\u1ed1 d\u01b0 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau.<\/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\/cong-thuc-tinh-lai-vay\/\">C\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ky_thuat_ke_khai_Mau_01\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u1ef9 thu\u1eadt k\u00ea khai M\u1eabu 01<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u1eed l\u00fd b\u00e0i to\u00e1n EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n k\u00ea khai ch\u00ednh x\u00e1c t\u1ea1i Ph\u1ee5 l\u1ee5c I.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau tr\u1ecdng y\u1ebfu nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [11]: T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [12]: L\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [13]: Chi ph\u00ed l\u00e3i vay thu\u1ea7n (Ch\u1ec9 ti\u00eau 11 &#8211; Ch\u1ec9 ti\u00eau 12).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [14]: 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;\">Ch\u1ec9 ti\u00eau [15]: Chi ph\u00ed kh\u1ea5u hao trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_khi_EBITDA_am\"><\/span><b>C\u00e1ch t\u00ednh khi EBITDA \u00e2m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u1ed5ng c\u1ee7a [14] + [13] + [15] l\u00e0 s\u1ed1 \u00e2m, t\u1ea1i c\u1ed9t x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p ph\u1ea3i ghi gi\u00e1 tr\u1ecb l\u00e0 0. To\u00e0n b\u1ed9 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf v\u00e0 m\u1ee9c 0 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i m\u00e3 s\u1ed1 [B4] tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (M\u1eabu 03\/TNDN). N\u1eafm r\u00f5 quy t\u1eafc EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t trong vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u1eefa Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 T\u1edd khai quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_va_cach_xu_ly_khi_EBITDA_am\"><\/span><b>Case study th\u1ef1c t\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd khi EBITDA \u00e2m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3921\" aria-describedby=\"caption-attachment-3921\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3921\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/ase-study-thuc-te-va-cach-xu-ly-khi-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru.jpg\" alt=\"Case study th\u1ef1c t\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd khi EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/ase-study-thuc-te-va-cach-xu-ly-khi-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/ase-study-thuc-te-va-cach-xu-ly-khi-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/ase-study-thuc-te-va-cach-xu-ly-khi-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/ase-study-thuc-te-va-cach-xu-ly-khi-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/ase-study-thuc-te-va-cach-xu-ly-khi-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3921\" class=\"wp-caption-text\">Case study th\u1ef1c t\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd khi EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda r\u00f5 h\u01a1n v\u1ea5n \u0111\u1ec1 EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb, c\u00f9ng MAN &#8211; Master Accountant Network xem x\u00e9t c\u00e1c t\u00ecnh hu\u1ed1ng chuy\u00ean s\u00e2u th\u01b0\u1eddng g\u1eb7p t\u1ea1i c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Doanh_nghiep_tham_dung_von_trong_giai_doan_xay_dung\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p th\u00e2m d\u1ee5ng v\u1ed1n trong giai \u0111o\u1ea1n x\u00e2y d\u1ef1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed C\u00f4ng ty A (c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb t\u1eadp \u0111o\u00e0n m\u1eb9) \u0111ang x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y. Trong n\u0103m 2024, c\u00f4ng ty ch\u01b0a c\u00f3 doanh thu nh\u01b0ng ph\u00e1t sinh chi ph\u00ed l\u00e3i vay t\u1eeb ng\u00e2n h\u00e0ng v\u00e0 b\u00ean li\u00ean k\u1ebft l\u00e0 50 t\u1ef7 \u0111\u1ed3ng. Do kh\u00f4ng c\u00f3 doanh thu, l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u00e2m, d\u1eabn \u0111\u1ebfn EBITDA \u00e2m 20 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;\">K\u1ebft qu\u1ea3: Tr\u1ea3 l\u1eddi cho th\u1eafc m\u1eafc EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y to\u00e0n b\u1ed9 50 t\u1ef7 l\u00e3i vay b\u1ecb lo\u1ea1i (Ch\u1ec9 ti\u00eau B4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0nh \u0111\u1ed9ng: K\u1ebf to\u00e1n c\u1ea7n l\u1eadp b\u1ea3ng theo d\u00f5i kho\u1ea3n 50 t\u1ef7 n\u00e0y \u0111\u1ec3 chuy\u1ec3n sang n\u0103m ti\u1ebfp theo (kh\u00f4ng qu\u00e1 05 n\u0103m).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_EBITDA_duong_nhung_khong_du_hap_thu_lai_vay_cu\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: EBITDA d\u01b0\u01a1ng nh\u01b0ng kh\u00f4ng \u0111\u1ee7 h\u1ea5p th\u1ee5 l\u00e3i vay c\u0169<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2025, C\u00f4ng ty A \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, EBITDA \u0111\u1ea1t 100 t\u1ef7 \u0111\u1ed3ng. Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh n\u0103m 2025 l\u00e0 25 t\u1ef7 \u0111\u1ed3ng. Kho\u1ea3n l\u00e3i vay t\u1eeb n\u0103m 2024 chuy\u1ec3n sang l\u00e0 50 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;\">H\u1ea1n m\u1ee9c t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb n\u0103m 2026: 30% x 100 = 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean: Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh \u01b0u ti\u00ean tr\u1eeb chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd: Do 25 t\u1ef7 (n\u0103m 2025) &lt; 30 t\u1ef7 (h\u1ea1n m\u1ee9c), c\u00f4ng ty \u0111\u01b0\u1ee3c tr\u1eeb th\u00eam 5 t\u1ef7 t\u1eeb kho\u1ea3n 50 t\u1ef7 c\u0169. C\u00f2n l\u1ea1i 45 t\u1ef7 ti\u1ebfp t\u1ee5c treo \u0111\u1ec3 chuy\u1ec3n sang n\u0103m 2026. V\u00ed d\u1ee5 n\u00e0y c\u1ee7ng c\u1ed1 ki\u1ebfn th\u1ee9c v\u1ec1 vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 c\u01a1 ch\u1ebf b\u00f9 tr\u1eeb qua c\u00e1c n\u0103m.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Doanh_nghiep_co_lai_tien_gui_lon_hon_lai_vay\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: Doanh nghi\u1ec7p c\u00f3 l\u00e3i ti\u1ec1n g\u1eedi l\u1edbn h\u01a1n l\u00e3i vay<\/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\u00f3 l\u00e3i ti\u1ec1n g\u1eedi l\u00e0 20 t\u1ef7, chi ph\u00ed l\u00e3i vay l\u00e0 15 t\u1ef7. L\u00fac n\u00e0y chi ph\u00ed l\u00e3i vay thu\u1ea7n l\u00e0 \u00e2m 5 t\u1ef7. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, chi ph\u00ed l\u00e3i vay 15 t\u1ef7 \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 v\u00e0 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi tr\u1ea7n 30% EBITDA. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 gi\u1ea3i \u0111\u00e1p li\u1ec7u EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi c\u00f3 doanh thu t\u00e0i ch\u00ednh h\u1ed7 tr\u1ee3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_hieu_lam_nguy_hiem_can_tranh\"><\/span><b>Nh\u1eefng hi\u1ec3u l\u1ea7m nguy hi\u1ec3m c\u1ea7n tr\u00e1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh thanh tra, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng t\u1eadp trung v\u00e0o nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p hay hi\u1ec3u sai v\u1ec1 vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_vay_ngan_hang_khong_vay_ben_lien_ket_thi_khong_bi_ap_tran\"><\/span><b>Ch\u1ec9 vay ng\u00e2n h\u00e0ng, kh\u00f4ng vay b\u00ean li\u00ean k\u1ebft th\u00ec kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 hi\u1ec3u l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t. Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh: N\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh b\u1ea5t k\u1ef3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o, th\u00ec t\u1ed5ng chi ph\u00ed l\u00e3i vay (bao g\u1ed3m c\u1ea3 n\u1ee3 vay t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp) \u0111\u1ec1u b\u1ecb kh\u1ed1ng ch\u1ebf b\u1edfi tr\u1ea7n 30% EBITDA. V\u00ec v\u1eady, v\u1ea5n \u0111\u1ec1 EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb v\u1eabn \u00e1p d\u1ee5ng cho kho\u1ea3n vay ng\u00e2n h\u00e0ng n\u1ebfu doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch b\u00e1n h\u00e0ng cho c\u00f4ng ty m\u1eb9.<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/\">Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_am_thi_khong_can_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>EBITDA \u00e2m th\u00ec kh\u00f4ng c\u1ea7n l\u1eadp H\u1ed3 s\u01a1 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;\">Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng l\u1ed7 th\u00ec kh\u00f4ng c\u1ea7n h\u1ed3 s\u01a1. Ng\u01b0\u1ee3c l\u1ea1i, nh\u1eefng doanh nghi\u1ec7p c\u00f3 EBITDA \u00e2m th\u01b0\u1eddng b\u1ecb nghi v\u1ea5n chuy\u1ec3n gi\u00e1. Vi\u1ec7c thi\u1ebfu h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u0111i l\u00e1 ch\u1eafn b\u1ea3o v\u1ec7. N\u1ebfu kh\u00f4ng th\u1ec3 ch\u1ee9ng minh t\u00ednh kh\u00e1ch quan c\u1ee7a vi\u1ec7c l\u1ed7, c\u00e2u h\u1ecfi EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng thu\u1ebf th\u1ef1c s\u1ef1 khi b\u1ecb \u1ea5n \u0111\u1ecbnh l\u00e3i su\u1ea5t vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft r\u1ea5t ph\u1ee9c t\u1ea1p, \u0111\u00f2i h\u1ecfi ph\u1ea3i c\u00f3 t\u1eeb 3 &#8211; 5 d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi l\u0129nh v\u1ef1c. Doanh nghi\u1ec7p c\u00e2n nh\u1eafc <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/thue-lap-ho-so-giao-dich-lien-ket\/\">thu\u00ea l\u1eadp h\u1ed3 s\u01a1 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, c\u00f3 kinh nghi\u1ec7m v\u00e0 chuy\u00ean s\u00e2u v\u1ec1 chuy\u1ec3n gi\u00e1 \u0111\u1ec3 \u0111\u01b0\u1ee3c b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nham_lan_ve_thoi_han_05_nam\"><\/span><b>Nh\u1ea7m l\u1eabn v\u1ec1 th\u1eddi h\u1ea1n 05 n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ea7m l\u1eabn v\u1edbi vi\u1ec7c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN. L\u01b0u \u00fd r\u1eb1ng vi\u1ec7c chuy\u1ec3n l\u00e3i vay l\u00e0 m\u1ed9t quy tr\u00ecnh t\u00e1ch bi\u1ec7t, \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean m\u1ed9t b\u1ea3ng ri\u00eang. N\u1ebfu qu\u00ean kh\u00f4ng k\u00ea khai chuy\u1ec3n trong 1 n\u0103m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1ea5t quy\u1ec1n l\u1ee3i cho nh\u1eefng n\u0103m sau \u0111\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng sai l\u1ea7m \u0111\u00e1ng ti\u1ebfc c\u00f3 th\u1ec3 x\u1ea3y ra d\u1eabn \u0111\u1ebfn r\u1ee7i ro cho doanh nghi\u1ec7p, vi\u1ec7c tham v\u1ea5n <\/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, chuy\u00ean nghi\u1ec7p v\u00e0 c\u00f3 chuy\u00ean m\u00f4n s\u00e2u r\u1ed9ng v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 MAN &#8211; Master Accountant Network l\u00e0 gi\u1ea3i ph\u00e1p an to\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_hoa_thue_danh_doanh_nghiep\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a thu\u1ebf d\u00e0nh 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 ch\u1ee7 \u0111\u1ed9ng \u1ee9ng ph\u00f3 n\u1ebfu x\u1ea3y ra t\u00ecnh hu\u1ed1ng EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_cau_truc_cau_truc_von\"><\/span><b>T\u00e1i c\u1ea5u tr\u00fac c\u1ea5u tr\u00fac v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c t\u1eadp \u0111o\u00e0n n\u00ean xem x\u00e9t t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 thay v\u00ec n\u1ee3 vay trong giai \u0111o\u1ea1n EBITDA d\u1ef1 ki\u1ebfn \u00e2m d\u00e0i h\u1ea1n. V\u1ed1n g\u00f3p kh\u00f4ng ph\u00e1t sinh l\u00e3i vay, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c b\u1ecb lo\u1ea1i chi ph\u00ed theo Ngh\u1ecb \u0111\u1ecbnh 132. \u0110\u00e2y l\u00e0 c\u00e1ch x\u1eed l\u00fd g\u1ed1c r\u1ec5 cho b\u00e0i to\u00e1n EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_tri_dong_tien_tap_trung\"><\/span><b>Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n t\u1eadp trung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1eb1ng c\u00e1ch \u0111i\u1ec1u ph\u1ed1i d\u00f2ng ti\u1ec1n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong t\u1eadp \u0111o\u00e0n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3m chi ph\u00ed l\u00e3i vay thu\u1ea7n. Khi chi ph\u00ed l\u00e3i vay thu\u1ea7n th\u1ea5p, r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_khau_hao_va_chi_phi_van_hanh\"><\/span><b>T\u1ed1i \u01b0u h\u00f3a kh\u1ea5u hao v\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2n nh\u1eafc ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao ph\u00f9 h\u1ee3p \u0111\u1ec3 kh\u00f4ng l\u00e0m EBITDA \u00e2m qu\u00e1 s\u00e2u. Vi\u1ec7c qu\u1ea3n tr\u1ecb t\u1ed1t EBITDA s\u1ebd m\u1edf r\u1ed9ng d\u01b0 \u0111\u1ecba \u0111\u1ec3 kh\u1ea5u tr\u1eeb l\u00e3i vay. Lu\u00f4n \u0111\u1eb7t c\u00e2u h\u1ecfi: N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh kh\u1ea5u hao th\u00ec EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb th\u00eam bao nhi\u00eau?<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_ho_so_giai_trinh\"><\/span><b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), h\u00e3y ph\u00e2n t\u00edch c\u00e1c y\u1ebfu t\u1ed1 th\u1ecb tr\u01b0\u1eddng, chi ph\u00ed gia nh\u1eadp ng\u00e0nh \u0111\u1ec3 gi\u1ea3i tr\u00ecnh t\u1ea1i sao EBITDA \u00e2m. S\u1ef1 minh b\u1ea1ch trong h\u1ed3 s\u01a1 gi\u00fap c\u01a1 quan thu\u1ebf hi\u1ec3u r\u1eb1ng vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng 0 l\u00e0 do \u0111\u1eb7c th\u00f9 kinh doanh ch\u1ee9 kh\u00f4ng ph\u1ea3i h\u00e0nh vi chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_thanh_tra_va_goc_nhin_tu_phia_Co_quan_Thue\"><\/span><b>R\u1ee7i ro thanh tra v\u00e0 g\u00f3c nh\u00ecn t\u1eeb ph\u00eda C\u01a1 quan Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3920\" aria-describedby=\"caption-attachment-3920\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3920\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thanh-tra-ve-viec-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru.jpg\" alt=\"R\u1ee7i ro thanh tra v\u1ec1 vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thanh-tra-ve-viec-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thanh-tra-ve-viec-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thanh-tra-ve-viec-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thanh-tra-ve-viec-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thanh-tra-ve-viec-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3920\" class=\"wp-caption-text\">R\u1ee7i ro thanh tra v\u1ec1 vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1 b\u00e1o n\u0103m 2026, c\u01a1 quan thu\u1ebf s\u1ebd \u00e1p d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) \u0111\u1ec3 r\u00e0 so\u00e1t d\u1eef li\u1ec7u giao d\u1ecbch li\u00ean k\u1ebft. Nh\u1eefng doanh nghi\u1ec7p c\u00f3 ch\u1ec9 s\u1ed1 EBITDA ho\u1eb7c Chi ph\u00ed l\u00e3i vay b\u1ea5t th\u01b0\u1eddng s\u1ebd b\u1ecb li\u1ec7t v\u00e0o danh s\u00e1ch ki\u1ec3m tra tr\u1ecdng \u0111i\u1ec3m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_Hop_ly_%E2%80%93_Hop_le\"><\/span><b>Ki\u1ec3m tra t\u00ednh H\u1ee3p l\u00fd &#8211; H\u1ee3p l\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf con s\u1ed1 30%, c\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra xem kho\u1ea3n vay c\u00f3 th\u1ef1c s\u1ef1 d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh hay kh\u00f4ng. N\u1ebfu doanh nghi\u1ec7p vay n\u1ee3 nh\u01b0ng l\u1ea1i \u0111\u1ec3 ti\u1ec1n nh\u00e0n r\u1ed7i ho\u1eb7c \u0111\u1ea7u t\u01b0 kh\u00f4ng hi\u1ec7u qu\u1ea3, th\u00ec d\u00f9 EBITDA d\u01b0\u01a1ng, chi ph\u00ed l\u00e3i vay v\u1eabn c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 tr\u01b0\u1edbc khi t\u00ednh \u0111\u1ebfn ng\u01b0\u1ee1ng 30%. \u0110i\u1ec1u n\u00e0y l\u00e0m ph\u1ee9c t\u1ea1p th\u00eam v\u1ea5n \u0111\u1ec1 EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_voi_cac_doanh_nghiep_cung_nganh_Benchmarking\"><\/span><b>So s\u00e1nh v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh (Benchmarking)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu EBITDA c\u1ee7a doanh nghi\u1ec7p \u00e2m trong khi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u00f9ng ng\u00e0nh \u0111\u1ec1u d\u01b0\u01a1ng, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u1ea5t v\u1ea5t v\u1ea3. Vi\u1ec7c n\u1eafm ch\u1eafc ki\u1ebfn th\u1ee9c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1ef1 tin h\u01a1n trong c\u00e1c bu\u1ed5i l\u00e0m vi\u1ec7c v\u1edbi \u0111o\u00e0n thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 qua c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132. M\u1eb7c d\u00f9 c\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn h\u1ea1n l\u00e0 &#8220;Kh\u00f4ng&#8221;, nh\u01b0ng chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n gi\u00fap doanh nghi\u1ec7p b\u1ea3o to\u00e0n \u0111\u01b0\u1ee3c l\u1ee3i \u00edch thu\u1ebf th\u00f4ng qua c\u01a1 ch\u1ebf chuy\u1ec3n k\u1ef3 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c ki\u1ec3m tra 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;\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n th\u1eed EBITDA theo c\u00f4ng th\u1ee9c thu\u1ebf ngay t\u1eeb qu\u00fd 2, qu\u00fd 3 h\u00e0ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu d\u1ef1 b\u00e1o EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd b\u1eb1ng 0, h\u00e3y chu\u1ea9n b\u1ecb ngay ph\u01b0\u01a1ng \u00e1n chuy\u1ec3n chi ph\u00ed ho\u1eb7c t\u00e1i c\u01a1 c\u1ea5u v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ch\u1eb7t ch\u1ebd th\u1eddi h\u1ea1n 5 n\u0103m chuy\u1ec3n chi ph\u00ed l\u00e3i vay \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kh\u1ed1ng ch\u1ebf l\u00e3i vay l\u00e0 nh\u1eefng n\u1ed9i dung c\u1ef1c k\u1ef3 ph\u1ee9c t\u1ea1p. Hi\u1ec3u \u0111\u00fang vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n l\u00e0 ngh\u1ec7 thu\u1eadt qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p trong k\u1ef7 nguy\u00ean minh b\u1ea1ch thu\u1ebf to\u00e0n c\u1ea7u.<\/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;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ngu\u1ed3n tham kh\u1ea3o:<\/b><\/p>\n<ul>\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<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNDN v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea9m nang BEPS (OECD) v\u1ec1 ch\u1ed1ng x\u00f3i m\u00f2n ngu\u1ed3n thu.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb? L\u00e0 c\u00e2u h\u1ecfi khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m tra theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Ch\u1ec9 c\u1ea7n x\u00e1c \u0111\u1ecbnh sai gi\u1edbi h\u1ea1n kh\u1ed1ng ch\u1ebf 30% EBITDA, doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3919,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3918","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\/3918","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=3918"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3918\/revisions"}],"predecessor-version":[{"id":3924,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3918\/revisions\/3924"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3919"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}