{"id":3925,"date":"2026-04-29T10:53:58","date_gmt":"2026-04-29T03:53:58","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3925"},"modified":"2026-04-29T10:53:58","modified_gmt":"2026-04-29T03:53:58","slug":"cong-thuc-tinh-chi-phi-lai-vay-duoc-tru","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung tr\u1ecdng y\u1ebfu m\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm v\u1eefng khi quy\u1ebft to\u00e1n thu\u1ebf TNDN 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\">Decree 132\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh EBITDA, l\u00e3i vay thu\u1ea7n hay \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf l\u1edbn, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 r\u1ee7i ro thanh tra k\u00e9o d\u00e0i. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb, c\u00e1ch \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng 30% EBITDA, c\u01a1 ch\u1ebf chuy\u1ec3n l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n sang k\u1ef3 sau v\u00e0 nh\u1eefng sai l\u1ea7m doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p \u0111\u1ec3 gi\u00fap t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p, an to\u00e0n v\u00e0 b\u1ec1n v\u1eefng.<\/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\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Tam_quan_trong_cua_viec_xac_dinh_chi_phi_lai_vay_trong_giao_dich_lien_ket\" >T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Nhan_dien_Giao_dich_lien_ket_Tien_de_de_ap_dung_cong_thuc\" >Nh\u1eadn di\u1ec7n Giao d\u1ecbch li\u00ean k\u1ebft: Ti\u1ec1n \u0111\u1ec1 \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Chi_tiet_cong_thuc_tinh_chi_phi_lai_vay_duoc_tru_theo_Nghi_dinh_132\" >Chi ti\u1ebft c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Cong_thuc_tong_quat\" >C\u00f4ng th\u1ee9c t\u1ed5ng qu\u00e1t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Cach_xac_dinh_EBITDA_tinh_thue_chinh_xac\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA t\u00ednh thu\u1ebf ch\u00ednh x\u00e1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Dieu_kien_can_va_du_de_ap_dung_cong_thuc_tinh_chi_phi_lai_vay_duoc_tru\" >\u0110i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7 \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/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\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Co_che_chuyen_chi_phi_lai_vay_vuot_tran\" >C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Nhung_sai_sot_trong_yeu_khi_van_dung_cong_thuc_tinh_chi_phi_lai_vay_duoc_tru\" >Nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu khi v\u1eadn d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Vi_du_thuc_tien_va_Phan_tich_chuyen_sau\" >V\u00ed d\u1ee5 th\u1ef1c ti\u1ec5n v\u00e0 Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Huong_dan_ke_khai_tren_Phu_luc_I\" >H\u01b0\u1edbng d\u1eabn k\u00ea khai tr\u00ean Ph\u1ee5 l\u1ee5c I<\/a><\/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\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Chien_luoc_quan_tri_thue_lai_vay_cho_doanh_nghiep_nam_2026\" >Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf l\u00e3i vay cho doanh nghi\u1ec7p n\u0103m 2026<\/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\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#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=\"Tam_quan_trong_cua_viec_xac_dinh_chi_phi_lai_vay_trong_giao_dich_lien_ket\"><\/span><b>T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n hi\u1ec3u r\u1eb1ng ki\u1ec3m so\u00e1t v\u1ed1n m\u1ecfng (thin capitalization) l\u00e0 m\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Khi doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c m\u1ed1i quan h\u1ec7 nh\u01b0: vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9, vay t\u1eeb l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh, ho\u1eb7c c\u00e1c b\u00ean c\u00f3 c\u00f9ng s\u1ef1 ki\u1ec3m so\u00e1t, c\u01a1 quan thu\u1ebf s\u1ebd \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb d\u1ef1a tr\u00ean ch\u1ec9 s\u1ed1 EBITDA \u0111\u1ec3 ng\u0103n ch\u1eb7n h\u00e0nh vi chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c sang c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn nh\u1eefng kho\u1ea3n truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) kh\u1ed5ng l\u1ed3 c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p trong c\u00e1c k\u1ef3 thanh tra th\u1ef1c t\u1ebf. \u0110\u1eb7c bi\u1ec7t v\u00e0o n\u0103m 2026, khi h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u l\u1edbn (Big Data) c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u00e3 \u0111\u1ed3ng b\u1ed9, m\u1ecdi sai l\u1ec7ch gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-to-khai-giao-dich-lien-ket\/\">related party transaction declaration<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd b\u1ecb h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng nh\u1eadn di\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_Giao_dich_lien_ket_Tien_de_de_ap_dung_cong_thuc\"><\/span><b>Nh\u1eadn di\u1ec7n Giao d\u1ecbch li\u00ean k\u1ebft: Ti\u1ec1n \u0111\u1ec1 \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 hay kh\u00f4ng. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb m\u1ed9t doanh nghi\u1ec7p kh\u00e1c m\u00e0 kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p vay v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, b\u1ed1 m\u1eb9&#8230;) m\u00e0 kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/\">C\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u00fang c\u00e1c m\u1ed1i quan h\u1ec7 n\u00e0y, vi\u1ec7c b\u1ecf s\u00f3t c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_cong_thuc_tinh_chi_phi_lai_vay_duoc_tru_theo_Nghi_dinh_132\"><\/span><b>Chi ti\u1ebft c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (Kho\u1ea3n 3, \u0110i\u1ec1u 16) quy \u0111\u1ecbnh r\u1ea5t r\u00f5 r\u00e0ng v\u1ec1 ng\u01b0\u1ee1ng tr\u1ea7n chi ph\u00ed. \u0110\u1ec3 t\u00ednh to\u00e1n, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tong_quat\"><\/span><b>C\u00f4ng th\u1ee9c t\u1ed5ng qu\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh 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;\">Net interest expense <\/span><span style=\"font-weight: 400;\">\u2264 30% x EBITDA thu\u1ebf<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, y\u1ebfu t\u1ed1 then ch\u1ed1t c\u1ee7a c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb ch\u00ednh l\u00e0 &#8220;Chi ph\u00ed l\u00e3i vay thu\u1ea7n&#8221;. \u0110\u00e2y l\u00e0 gi\u00e1 tr\u1ecb sau khi l\u1ea5y t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 tr\u1eeb \u0111i doanh thu l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 \u0111\u00f3. N\u1ebfu k\u1ebft qu\u1ea3 n\u00e0y \u00e2m, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb (n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u1ee3p l\u1ec7 kh\u00e1c).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_EBITDA_tinh_thue_chinh_xac\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA t\u00ednh thu\u1ebf ch\u00ednh x\u00e1c<\/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 th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa EBITDA tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 EBITDA d\u00f9ng trong c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Theo quy \u0111\u1ecbnh, EBITDA t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb H\u0110KD + Chi ph\u00ed l\u00e3i vay + Kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1edf \u0111\u00e2y ph\u1ea3i l\u00e0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc khi tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao, nh\u01b0ng \u0111\u00e3 bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c (nh\u01b0 l\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n cho vay) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng nh\u1ea5t trong c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Ngo\u00e0i ra, c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ra kh\u1ecfi l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc khi t\u00ednh EBITDA.<\/span><\/p>\n<blockquote><p><strong>See details: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\">How to calculate interest costs according to Decree 132<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_can_va_du_de_ap_dung_cong_thuc_tinh_chi_phi_lai_vay_duoc_tru\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7 \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3929\" aria-describedby=\"caption-attachment-3929\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3929\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-can-va-du-de-ap-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7 \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-can-va-du-de-ap-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-can-va-du-de-ap-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-can-va-du-de-ap-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-can-va-du-de-ap-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-can-va-du-de-ap-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3929\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7 \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 s\u1ed1 li\u1ec7u t\u1eeb c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, kho\u1ea3n chi ph\u00ed \u0111\u00f3 ph\u1ea3i h\u1ed9i \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh: Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ee5c \u0111\u00edch vay v\u1ed1n (ph\u01b0\u01a1ng \u00e1n kinh doanh, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0). Ti\u1ec1n vay ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i ng\u00e2n v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf t\u1ea1o ra doanh thu ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n \u0111i\u1ec1u l\u1ec7: \u0110\u00e2y l\u00e0 r\u00e0o c\u1ea3n \u0111\u1ea7u ti\u00ean. Doanh nghi\u1ec7p ph\u1ea3i g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo ti\u1ebfn \u0111\u1ed9 ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty. N\u1ebfu ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n, ph\u1ea7n l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n thi\u1ebfu s\u1ebd b\u1ecb lo\u1ea1i ngay l\u1eadp t\u1ee9c v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh ng\u01b0\u1ee1ng 30%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i su\u1ea5t vay: \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay kh\u00f4ng t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (nh\u01b0 vay c\u00e1 nh\u00e2n, vay c\u00f4ng ty m\u1eb9 kh\u00f4ng ph\u1ea3i ng\u00e2n h\u00e0ng), l\u00e3i su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 150% l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay. V\u01b0\u1ee3t qu\u00e1 m\u1ee9c n\u00e0y, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u0169ng s\u1ebd b\u1ecb lo\u1ea1i b\u1ecf tr\u01b0\u1edbc khi x\u00e9t \u0111\u1ebfn c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n: Theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN, c\u00e1c giao d\u1ecbch vay m\u01b0\u1ee3n gi\u1eefa c\u00e1c doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_chuyen_chi_phi_lai_vay_vuot_tran\"><\/span><b>C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 mang l\u1ea1i s\u1ef1 linh ho\u1ea1t \u0111\u00e1ng k\u1ec3 khi cho ph\u00e9p doanh nghi\u1ec7p b\u1ea3o l\u01b0u quy\u1ec1n l\u1ee3i \u0111\u1ed1i v\u1edbi ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t ng\u01b0\u1ee1ng. Khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 nh\u1eadn th\u1ea5y chi ph\u00ed th\u1ef1c t\u1ebf l\u1edbn h\u01a1n 30% EBITDA, ph\u1ea7n ch\u00eanh l\u1ec7ch s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n sang k\u1ef3 sau: Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o chi ph\u00ed c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n b\u1ea3o l\u01b0u: Doanh nghi\u1ec7p c\u00f3 05 n\u0103m li\u00ean t\u1ee5c (k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh) \u0111\u1ec3 chuy\u1ec3n ph\u1ea7n chi ph\u00ed n\u00e0y. Sau 05 n\u0103m, n\u1ebfu v\u1eabn ch\u01b0a chuy\u1ec3n h\u1ebft, ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u00f3 s\u1ebd v\u0129nh vi\u1ec5n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc chuy\u1ec3n: Trong n\u0103m ti\u1ebfp theo, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1ea1i b\u01b0\u1edbc t\u00ednh to\u00e1n theo c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb. Khi \u0111\u00f3:<\/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;\">T\u1ed5ng l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb = (L\u00e3i vay ph\u00e1t sinh n\u0103m hi\u1ec7n t\u1ea1i + L\u00e3i vay chuy\u1ec3n t\u1eeb qu\u00e1 kh\u1ee9)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> V\u00e0 t\u1ed5ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% EBITDA.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_trong_yeu_khi_van_dung_cong_thuc_tinh_chi_phi_lai_vay_duoc_tru\"><\/span><b>Nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu khi v\u1eadn d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3927\" aria-describedby=\"caption-attachment-3927\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3927\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-sai-sot-trong-yeu-khi-van-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru.jpg\" alt=\"Nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu khi v\u1eadn d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-sai-sot-trong-yeu-khi-van-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-sai-sot-trong-yeu-khi-van-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-sai-sot-trong-yeu-khi-van-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-sai-sot-trong-yeu-khi-van-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-sai-sot-trong-yeu-khi-van-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3927\" class=\"wp-caption-text\">Nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu khi v\u1eadn d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean kinh nghi\u1ec7m h\u1ed7 tr\u1ee3, x\u1eed l\u00fd cho c\u00e1c doanh nghi\u1ec7p, MAN &#8211; Master Accountant Network \u0111\u00fac k\u1ebft 04 sai l\u1ea7m khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu l\u1edbn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai l\u1ea7m v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng n\u1ebfu kh\u00f4ng vay c\u1ee7a b\u00ean li\u00ean k\u1ebft th\u00ec kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n 30%. Th\u1ef1c t\u1ebf, ch\u1ec9 c\u1ea7n doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (v\u00ed d\u1ee5 b\u00e1n h\u00e0ng cho c\u00f4ng ty m\u1eb9), th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay (k\u1ec3 c\u1ea3 vay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp) \u0111\u1ec1u ph\u1ea3i \u0111\u01b0a v\u00e0o c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo ng\u01b0\u1ee1ng 30%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00ean b\u00f9 tr\u1eeb doanh thu l\u00e3i: Vi\u1ec7c l\u1ea5y t\u1ed5ng chi ph\u00ed l\u00e3i vay (s\u1ed1 th\u00f4) \u0111em so s\u00e1nh tr\u1ef1c ti\u1ebfp v\u1edbi 30% EBITDA m\u00e0 kh\u00f4ng tr\u1eeb \u0111i doanh thu l\u00e3i ti\u1ec1n g\u1eedi l\u00e0 m\u1ed9t thi\u1ec7t th\u00f2i l\u1edbn, l\u00e0m k\u1ebft qu\u1ea3 c\u1ee7a c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb b\u1ecb \u0111\u1ea9y l\u00ean cao v\u00f4 l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t trong t\u00ednh to\u00e1n EBITDA: Kh\u00f4ng c\u1ed9ng ng\u01b0\u1ee3c chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c c\u00e1c kho\u1ea3n ph\u00e2n b\u1ed5 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i v\u00e0o l\u1ee3i nhu\u1eadn thu\u1ea7n, d\u1eabn \u0111\u1ebfn m\u1eabu s\u1ed1 EBITDA nh\u1ecf h\u01a1n th\u1ef1c t\u1ebf, l\u00e0m thu h\u1eb9p m\u1ee9c tr\u1ea7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp: \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay li\u00ean k\u1ebft, ngo\u00e0i vi\u1ec7c \u0111\u00fang c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p v\u1eabn c\u1ea7n ch\u1ee9ng minh l\u00e3i su\u1ea5t \u0111\u00f3 l\u00e0 l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng th\u00f4ng qua ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf, doanh nghi\u1ec7p n\u00ean tham v\u1ea5n <\/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 c\u00f3 chuy\u00ean m\u00f4n, kinh nghi\u1ec7m v\u00e0 uy t\u00edn \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n h\u1ed7 tr\u1ee3 x\u1eed l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_tien_va_Phan_tich_chuyen_sau\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c ti\u1ec5n v\u00e0 Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch v\u1eadn h\u00e0nh c\u1ee7a c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong th\u1ef1c ti\u1ec5n, h\u00e3y c\u00f9ng ph\u00e2n t\u00edch b\u00e0i to\u00e1n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n S\u1ea3n xu\u1ea5t G (c\u00f3 giao d\u1ecbch b\u00e1n h\u00e0ng cho c\u00f4ng ty m\u1eb9 t\u1ea1i Singapore).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin t\u00e0i ch\u00ednh ghi nh\u1eadn:<\/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 k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf: 40 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf (vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i): 25 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: 3 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: 15 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c (b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf, v\u00ed d\u1ee5: ti\u1ebfp kh\u00e1ch kh\u00f4ng h\u00f3a \u0111\u01a1n): 2 t\u1ef7 VN\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: T\u00ednh chi ph\u00ed l\u00e3i vay thu\u1ea7n \u00c1p d\u1ee5ng th\u00e0nh ph\u1ea7n \u0111\u1ea7u ti\u00ean c\u1ee7a c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb: 25 t\u1ef7 (L\u00e3i vay) &#8211; 3 t\u1ef7 (L\u00e3i g\u1eedi) = 22 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh EBITDA theo m\u1ee5c ti\u00eau t\u00ednh thu\u1ebf \u1ede b\u01b0\u1edbc n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i c\u1ed9ng ng\u01b0\u1ee3c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd (2 t\u1ef7) v\u00e0o l\u1ee3i nhu\u1eadn \u0111\u1ec3 t\u00ecm EBITDA chu\u1ea9n: EBITDA = (40 t\u1ef7 + 2 t\u1ef7) + 25 t\u1ef7 (l\u00e3i vay) + 15 t\u1ef7 (kh\u1ea5u hao) = 82 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng tr\u1ea7n c\u1ee7a c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb M\u1ee9c tr\u1ea7n t\u1ed1i \u0111a (30% EBITDA): 30% x 82 t\u1ef7 = 24.6 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: \u0110\u1ed1i chi\u1ebfu v\u00e0 K\u1ebft lu\u1eadn So s\u00e1nh l\u00e3i vay thu\u1ea7n (22 t\u1ef7) v\u1edbi m\u1ee9c tr\u1ea7n (24.6 t\u1ef7).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Result:<\/b><span style=\"font-weight: 400;\"> Do 22 t\u1ef7 &lt; 24.6 t\u1ef7, C\u00f4ng ty G \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 25 t\u1ef7 chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed trong n\u0103m n\u00e0y, C\u00f4ng ty G ch\u1ec9 \u0111\u1ea1t l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n 10 t\u1ef7 VN\u0110 do th\u1ecb tr\u01b0\u1eddng kh\u00f3 kh\u0103n. L\u00fac \u0111\u00f3 EBITDA s\u1ebd gi\u1ea3m xu\u1ed1ng c\u00f2n 52 t\u1ef7, m\u1ee9c tr\u1ea7n s\u1ebd ch\u1ec9 c\u00f2n 15.6 t\u1ef7 VN\u0110. Khi \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd b\u1ecb lo\u1ea1i 22 &#8211; 15.6 = 6.4 t\u1ef7 chi ph\u00ed l\u00e3i vay. Kho\u1ea3n 6.4 t\u1ef7 n\u00e0y s\u1ebd tr\u1edf th\u00e0nh t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i, \u0111\u01b0\u1ee3c theo d\u00f5i \u0111\u1ec3 chuy\u1ec3n sang k\u1ef3 sau theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_tren_Phu_luc_I\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u00ea khai tr\u00ean Ph\u1ee5 l\u1ee5c I<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ednh to\u00e1n \u0111\u00fang c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ch\u00ednh x\u00e1c tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. T\u1ea1i Ph\u1ee5 l\u1ee5c I:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Li\u1ec7t k\u00ea t\u1ed5ng chi ph\u00ed l\u00e3i vay v\u00e0 doanh thu l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i M\u1ee5c III.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n ch\u1ec9 ti\u00eau &#8220;Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3&#8221; \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean t\u1edd khai ch\u00ednh (Ch\u1ec9 ti\u00eau B4).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u00e1c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai (HTKK) c\u00f3 th\u1ec3 t\u00edch h\u1ee3p s\u1eb5n c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0ng doanh nghi\u1ec7p v\u1eabn c\u1ea7n ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c cao nh\u1ea5t.<\/span><\/p>\n<blockquote><p><b>See details:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_quan_tri_thue_lai_vay_cho_doanh_nghiep_nam_2026\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf l\u00e3i vay cho doanh nghi\u1ec7p n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3928\" aria-describedby=\"caption-attachment-3928\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3928\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chien-luoc-quan-tri-thue-voi-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket.jpg\" alt=\"Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf v\u1edbi c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chien-luoc-quan-tri-thue-voi-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chien-luoc-quan-tri-thue-voi-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chien-luoc-quan-tri-thue-voi-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chien-luoc-quan-tri-thue-voi-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chien-luoc-quan-tri-thue-voi-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3928\" class=\"wp-caption-text\">Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf v\u1edbi c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 v\u1eadn d\u1ee5ng t\u1ed1t c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1i c\u1ea5u tr\u00fac ngu\u1ed3n v\u1ed1n: N\u1ebfu t\u1ef7 l\u1ec7 \u0111\u00f2n b\u1ea9y qu\u00e1 cao d\u1eabn \u0111\u1ebfn l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n 30% li\u00ean t\u1ee5c, h\u00e3y c\u00e2n nh\u1eafc chuy\u1ec3n m\u1ed9t ph\u1ea7n n\u1ee3 vay th\u00e0nh v\u1ed1n g\u00f3p c\u1ed5 ph\u1ea7n \u0111\u1ec3 gi\u1ea3m \u00e1p l\u1ef1c chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp k\u1ebf ho\u1ea1ch EBITDA d\u1ef1 ph\u00f2ng: Theo d\u00f5i s\u00e1t sao bi\u00ean l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng. N\u1ebfu d\u1ef1 b\u00e1o EBITDA gi\u1ea3m, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ngay k\u1ebf ho\u1ea1ch vay v\u1ed1n \u0111\u1ec3 s\u1ed1 li\u1ec7u lu\u00f4n n\u1eb1m trong v\u00f9ng an to\u00e0n c\u1ee7a c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u00e3i ti\u1ec1n g\u1eedi: Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n th\u00f4ng minh \u0111\u1ec3 t\u0103ng doanh thu t\u00e0i ch\u00ednh t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, gi\u00fap gi\u1ea3m nh\u1eb9 s\u1ed1 l\u00e3i vay thu\u1ea7n khi \u0111\u01b0a v\u00e0o c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 tu\u00e2n th\u1ee7: \u0110\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u1ee3p \u0111\u1ed3ng vay v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. M\u1ed9t l\u1ed7i nh\u1ecf trong ch\u1ee9ng t\u1eeb c\u00f3 th\u1ec3 l\u00e0m s\u1ee5p \u0111\u1ed5 to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n theo c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao v\u00e0 tu\u00e2n th\u1ee7, doanh nghi\u1ec7p c\u00e2n nh\u1eafc <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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 chuy\u00ean nghi\u1ec7p, kinh nghi\u1ec7m v\u00e0 uy t\u00edn nh\u01b0 MAN &#8211; Master Accountant Network. \u0110\u1ed3ng th\u1eddi MAN h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 doanh nghi\u1ec7p c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh trong d\u00e0i h\u1ea1n. Khi hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a l\u00e3i vay thu\u1ea7n, EBITDA t\u00ednh thu\u1ebf, ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30% v\u00e0 c\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed v\u01b0\u1ee3t tr\u1ea7n, doanh nghi\u1ec7p s\u1ebd ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c v\u1ed1n, h\u1ea1n ch\u1ebf truy thu thu\u1ebf v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i nhu\u1eadn sau thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh thanh tra giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd n\u0103m 2026, vi\u1ec7c r\u00e0 so\u00e1t h\u1ed3 s\u01a1 l\u00e3i vay v\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng n\u00ean th\u1ef1c hi\u1ec7n khi \u0111\u00e3 \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n m\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9, c\u1ed5 \u0111\u00f4ng ho\u1eb7c c\u00e1c b\u00ean li\u00ean quan, vi\u1ec7c tham v\u1ea5n chuy\u00ean gia thu\u1ebf s\u1edbm s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 chi ph\u00ed ph\u00e1t sinh kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u v\u1ec1 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, ki\u1ec3m tra gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 t\u1ed1i \u01b0u quy\u1ebft to\u00e1n thu\u1ebf TNDN theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng l\u00e0m vi\u1ec7c c\u00f9ng \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n gi\u00e0u kinh nghi\u1ec7m nh\u1eb1m \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 an to\u00e0n v\u00e0 b\u1ec1n v\u1eefng.\u00a0<\/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\/en\/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\">  Contact Us for Consultation <\/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>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><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Founder and CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, and financial consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung tr\u1ecdng y\u1ebfu m\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm v\u1eefng khi quy\u1ebft to\u00e1n thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh EBITDA, l\u00e3i vay thu\u1ea7n hay \u0111i\u1ec1u [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3926,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3925","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\/3925","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=3925"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3925\/revisions"}],"predecessor-version":[{"id":3930,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3925\/revisions\/3930"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3926"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}