{"id":4171,"date":"2026-05-27T11:26:51","date_gmt":"2026-05-27T04:26:51","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4171"},"modified":"2026-05-27T11:26:51","modified_gmt":"2026-05-27T04:26:51","slug":"cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/","title":{"rendered":"C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 2026, khi c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c th\u1eaft ch\u1eb7t, vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 n\u1eafm v\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c. M\u1ed9t trong nh\u1eefng &#8220;\u0111i\u1ec3m n\u00f3ng&#8221; m\u00e0 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng xuy\u00ean t\u1eadp trung ki\u1ec3m tra ch\u00ednh l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft c\u0103n c\u1ee9 <\/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;\">, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro \u0111\u00e1ng ti\u1ebfc trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Tai_sao_phai_kiem_soat_chi_phi_lai_vay_trong_giao_dich_lien_ket\" >T\u1ea1i sao ph\u1ea3i ki\u1ec3m so\u00e1t 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\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Cong_thuc_va_cach_tinh_chi_phi_lai_vay_duoc_tru_trong_giao_dich_lien_ket_chuan_xac\" >C\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n x\u00e1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Cac_thanh_phan_tao_nen_tong_chi_phi_lai_vay_Gross\" >C\u00e1c th\u00e0nh ph\u1ea7n t\u1ea1o n\u00ean t\u1ed5ng chi ph\u00ed l\u00e3i vay (Gross)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Cong_thuc_EBITDA_theo_quy_dinh_thue\" >C\u00f4ng th\u1ee9c EBITDA theo quy \u0111\u1ecbnh thu\u1ebf<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Quy_tac_so_sanh_30\" >Quy t\u1eafc so s\u00e1nh 30%<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Huong_dan_xu_ly_chi_phi_lai_vay_khong_duoc_tru\" >H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay kh\u00f4ng \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\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Cac_truong_hop_dac_biet_khong_ap_dung_khong_che_chi_phi_lai_vay\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Nhung_diem_nghen_va_rui_ro_khi_co_quan_thue_thanh_tra\" >Nh\u1eefng \u0111i\u1ec3m ngh\u1ebdn v\u00e0 r\u1ee7i ro khi c\u01a1 quan thu\u1ebf thanh tra<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Chien_luoc_quan_tri_thue_cho_bo_phan_ke_toan\" >Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Neu_EBITDA_am_thi_cach_tinh_chi_phi_lai_vay_duoc_tru_trong_giao_dich_lien_ket_nhu_the_nao\" >N\u1ebfu EBITDA \u00e2m th\u00ec c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Giai_dap_thac_mac_ve_cach_tinh_chi_phi_lai_vay_duoc_tru_trong_giao_dich_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb 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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Chi_phi_lai_vay_tu_ngan_hang_thuong_mai_doc_lap_co_phai_tinh_vao_han_muc_30_EBITDA_khong\" >Chi ph\u00ed l\u00e3i vay t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i t\u00ednh v\u00e0o h\u1ea1n m\u1ee9c 30% EBITDA kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Neu_chi_phi_lai_vay_khong_duoc_tru_nam_nay_toi_co_duoc_chuyen_sang_nam_sau_khong\" >N\u1ebfu chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u0103m nay, t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Lam_sao_de_chung_minh_muc_dich_su_dung_von_vay_phuc_vu_hoat_dong_san_xuat_kinh_doanh\" >L\u00e0m sao \u0111\u1ec3 ch\u1ee9ng minh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n vay ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh?<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Khi_nao_doanh_nghiep_duoc_mien_tru_quy_dinh_khong_che_30_EBITDA\" >Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf 30% EBITDA?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_phai_kiem_soat_chi_phi_lai_vay_trong_giao_dich_lien_ket\"><\/span><b>T\u1ea1i sao ph\u1ea3i ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4176\" aria-describedby=\"caption-attachment-4176\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4176\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-ly-do-kiem-soat.jpg\" alt=\"C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u00fd do ki\u1ec3m so\u00e1t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-ly-do-kiem-soat.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-ly-do-kiem-soat-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-ly-do-kiem-soat-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-ly-do-kiem-soat-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-ly-do-kiem-soat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4176\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u00fd do ki\u1ec3m so\u00e1t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m v\u1ed1n m\u1ecfng (Thin Capitalization) kh\u00f4ng c\u00f2n xa l\u1ea1 v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) hay c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Khi m\u1ed9t doanh nghi\u1ec7p nh\u1eadn ngu\u1ed3n v\u1ed1n vay t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u1eb7t d\u1ea5u h\u1ecfi v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp v\u00e0 b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a kho\u1ea3n vay n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t kh\u1eaft khe nh\u1eb1m ng\u0103n ch\u1eb7n vi\u1ec7c doanh nghi\u1ec7p chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t cao sang qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p ho\u1eb7c v\u1ec1 c\u00f4ng ty m\u1eb9 th\u00f4ng qua vi\u1ec7c t\u0103ng chi ph\u00ed l\u00e3i vay b\u1ea5t h\u1ee3p l\u00fd. N\u1ebfu kh\u00f4ng n\u1eafm v\u1eefng c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 b\u1ecb lo\u1ea1i m\u1ed9t ph\u1ea7n chi ph\u00ed l\u00e3i vay ra kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u00e0 c\u00f2n g\u00e2y ra c\u00e1c h\u1ec7 l\u1ee5y v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh do khai sai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_va_cach_tinh_chi_phi_lai_vay_duoc_tru_trong_giao_dich_lien_ket_chuan_xac\"><\/span><b>C\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n x\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n tr\u1ecdng t\u00e2m m\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n h\u1ebft s\u1ee9c l\u01b0u \u00fd. C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 nh\u00ecn v\u00e0o s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, m\u00e0 ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t nguy\u00ean t\u1eafc kh\u1ed1ng ch\u1ebf theo EBITDA (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_thanh_phan_tao_nen_tong_chi_phi_lai_vay_Gross\"><\/span><b>C\u00e1c th\u00e0nh ph\u1ea7n t\u1ea1o n\u00ean t\u1ed5ng chi ph\u00ed l\u00e3i vay (Gross)<\/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 th\u01b0\u1eddng m\u1eafc sai l\u1ea7m khi ngh\u0129 r\u1eb1ng m\u00ecnh c\u00f3 th\u1ec3 l\u1ea5y l\u00e3i vay chi tr\u1ea3 tr\u1eeb \u0111i l\u00e3i ti\u1ec1n g\u1eedi thu \u0111\u01b0\u1ee3c (Net). Th\u1ef1c t\u1ebf, theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ch\u00fang ta ph\u1ea3i s\u1eed d\u1ee5ng nguy\u00ean t\u1eafc Gross (T\u1ed5ng ph\u00e1t sinh).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 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;\">L\u00e3i vay t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u00ed t\u00e0i ch\u00ednh kh\u00e1c: Ph\u00ed b\u1ea3o l\u00e3nh, ph\u00ed thu x\u1ebfp v\u1ed1n, ph\u00ed t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn kho\u1ea3n vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi ho\u1eb7c l\u00e3i cho vay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_EBITDA_theo_quy_dinh_thue\"><\/span><b>C\u00f4ng th\u1ee9c EBITDA theo quy \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA l\u00e0 ch\u1ec9 s\u1ed1 c\u1ed1t l\u00f5i trong c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft. C\u00f4ng th\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh + Chi ph\u00ed l\u00e3i vay +Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><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 H\u0110KD: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay: T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 (nh\u01b0 \u0111\u00e3 n\u00eau \u1edf tr\u00ean).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao: T\u1ed5ng chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n lo\u1ea1i b\u1ecf c\u00e1c kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng kh\u00f4ng ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o EBITDA ph\u1ea3n \u00e1nh \u0111\u00fang kh\u1ea3 n\u0103ng t\u1ea1o d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb.<\/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=\"Quy_tac_so_sanh_30\"><\/span><b>Quy t\u1eafc so s\u00e1nh 30%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u1ed9 l\u1ecdc cu\u1ed1i c\u00f9ng trong c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft. Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng chi ph\u00ed l\u00e3i vay v\u00e0 EBITDA, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n b\u1edfi c\u00f4ng th\u1ee9c:<\/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;\">Ng\u01b0\u1ee1ng tr\u1ea7n = 30% x EBITDA<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, c\u00f3 hai tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu T\u1ed5ng chi ph\u00ed l\u00e3i vay nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng M\u1ee9c tr\u1ea7n: To\u00e0n b\u1ed9 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;\">N\u1ebfu T\u1ed5ng chi ph\u00ed l\u00e3i vay l\u1edbn h\u01a1n M\u1ee9c tr\u1ea7n: Ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t qu\u00e1 s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_xu_ly_chi_phi_lai_vay_khong_duoc_tru\"><\/span><b>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4175\" aria-describedby=\"caption-attachment-4175\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4175\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-huong-xu-ly-chi-phi-lai-vay-khong-duoc-tru.jpg\" alt=\"C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-huong-xu-ly-chi-phi-lai-vay-khong-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-huong-xu-ly-chi-phi-lai-vay-khong-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-huong-xu-ly-chi-phi-lai-vay-khong-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-huong-xu-ly-chi-phi-lai-vay-khong-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-huong-xu-ly-chi-phi-lai-vay-khong-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4175\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay kh\u00f4ng \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 th\u1ef1c t\u1ebf thanh tra thu\u1ebf nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, MAN &#8211; Master Accountant Network th\u1ed1ng k\u00ea \u0111\u01b0\u1ee3c ph\u1ea7n l\u1edbn doanh nghi\u1ec7p c\u1ea3m th\u1ea5y l\u00fang t\u00fang v\u00e0 g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n khi ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i tr\u1edf n\u00ean qu\u00e1 l\u1edbn. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 m\u1edf ra quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp, gi\u00fap gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c c\u1ee7a doanh nghi\u1ec7p v\u1ec1 chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m nay, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n ph\u1ea7n n\u00e0y sang 5 n\u0103m ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a c\u00e1c n\u0103m \u0111\u00f3. \u0110\u1ec3 qu\u1ea3n tr\u1ecb t\u1ed1t, k\u1ebf to\u00e1n c\u1ea7n l\u1eadp m\u1ed9t b\u1ea3ng theo d\u00f5i chi ti\u1ebftcho t\u1eebng n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a d\u01b0 \u0111\u1ecba EBITDA trong t\u01b0\u01a1ng lai, t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf thay v\u00ec m\u1ea5t \u0111i quy\u1ec1n l\u1ee3i m\u1ed9t c\u00e1ch l\u00e3ng ph\u00ed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dac_biet_khong_ap_dung_khong_che_chi_phi_lai_vay\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i kho\u1ea3n vay n\u00e0o c\u0169ng b\u1ecb gi\u1edbi h\u1ea1n b\u1edfi quy t\u1eafc 30% EBITDA. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft. C\u00e1c kho\u1ea3n vay 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;\">Kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA), vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (ch\u01b0\u01a1ng tr\u00ecnh n\u00f4ng th\u00f4n m\u1edbi, gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (nh\u00e0 \u1edf x\u00e3 h\u1ed9i, nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n, d\u1ef1 \u00e1n t\u00e1i \u0111\u1ecbnh c\u01b0&#8230;).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i n\u00e0y, doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n, ch\u1ee9ng minh r\u00f5 r\u00e0ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n vay l\u00e0 d\u00e0nh cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00eau tr\u00ean. N\u1ebfu thi\u1ebfu t\u00e0i li\u1ec7u ch\u1ee9ng minh, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf quy\u1ec1n mi\u1ec5n tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_nghen_va_rui_ro_khi_co_quan_thue_thanh_tra\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m ngh\u1ebdn v\u00e0 r\u1ee7i ro khi c\u01a1 quan thu\u1ebf thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4174\" aria-describedby=\"caption-attachment-4174\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4174\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-nhung-diem-nghen-va-rui-ro-khi-co-quan-thue-thanh-tra.jpg\" alt=\"C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eefng \u0111i\u1ec3m ngh\u1ebdn v\u00e0 r\u1ee7i ro khi c\u01a1 quan thu\u1ebf thanh tra\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-nhung-diem-nghen-va-rui-ro-khi-co-quan-thue-thanh-tra.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-nhung-diem-nghen-va-rui-ro-khi-co-quan-thue-thanh-tra-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-nhung-diem-nghen-va-rui-ro-khi-co-quan-thue-thanh-tra-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-nhung-diem-nghen-va-rui-ro-khi-co-quan-thue-thanh-tra-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-trong-giao-dich-lien-ket-va-nhung-diem-nghen-va-rui-ro-khi-co-quan-thue-thanh-tra-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4174\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eefng \u0111i\u1ec3m ngh\u1ebdn v\u00e0 r\u1ee7i ro khi c\u01a1 quan thu\u1ebf thanh tra<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111i s\u00e2u h\u01a1n v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn c\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh thanh tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i su\u1ea5t vay cao h\u01a1n th\u1ecb tr\u01b0\u1eddng: N\u1ebfu l\u00e3i su\u1ea5t tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft cao h\u01a1n m\u1eb7t b\u1eb1ng chung, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh l\u1ea1i m\u1ee9c l\u00e3i su\u1ea5t h\u1ee3p l\u00fd. Ph\u1ea7n ch\u00eanh l\u1ec7ch kh\u00f4ng ch\u1ec9 b\u1ecb lo\u1ea1i ngay l\u1eadp t\u1ee9c m\u00e0 c\u00f2n l\u00e0m sai l\u1ec7ch EBITDA, g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c t\u00ednh to\u00e1n t\u1ed5ng th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng v\u1ed1n vay sai m\u1ee5c \u0111\u00edch: Vay ti\u1ec1n \u0111\u1ec3 s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng th\u1ef1c t\u1ebf l\u1ea1i mang \u0111i \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, g\u00f3p v\u1ed1n c\u1ed5 ph\u1ea7n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m thu h\u00fat s\u1ef1 ch\u00fa \u00fd c\u1ee7a thanh tra vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft: \u0110\u00e2y l\u00e0 l\u1ed7i s\u01a1 \u0111\u1eb3ng nh\u01b0ng c\u1ef1c k\u1ef3 nghi\u00eam tr\u1ecdng. Thi\u1ebfu Ph\u1ee5 l\u1ee5c I, II, III, IV \u0111\u00ednh k\u00e8m T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 k\u00ea khai, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh lo\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh n\u00e0y qu\u00e1 ph\u1ee9c t\u1ea1p, \u0111\u00f2i h\u1ecfi qu\u00e1 nhi\u1ec1u k\u1ef9 thu\u1eadt t\u1eeb ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, d\u1eef li\u1ec7u so s\u00e1nh t\u1eeb 3 &#8211; 5 doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh cho \u0111\u1ebfn gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf. Doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p v\u00e0 c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u1ed9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> mang t\u00ednh thuy\u1ebft ph\u1ee5c cao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_quan_tri_thue_cho_bo_phan_ke_toan\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4173\" aria-describedby=\"caption-attachment-4173\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4173\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-va-chien-luoc-quan-tri-thue-cho-bo-phan-ke-toan.jpg\" alt=\"C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-va-chien-luoc-quan-tri-thue-cho-bo-phan-ke-toan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-va-chien-luoc-quan-tri-thue-cho-bo-phan-ke-toan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-va-chien-luoc-quan-tri-thue-cho-bo-phan-ke-toan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-va-chien-luoc-quan-tri-thue-cho-bo-phan-ke-toan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-va-chien-luoc-quan-tri-thue-cho-bo-phan-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4173\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft di\u1ec5n ra tr\u01a1n tru, K\u1ebf to\u00e1n tr\u01b0\u1edfng 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;\">B\u01b0\u1edbc 1 &#8211; R\u00e0 so\u00e1t danh m\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft: T\u1ed5ng h\u1ee3p danh s\u00e1ch b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c kho\u1ea3n vay ph\u00e1t sinh. Ph\u00e2n lo\u1ea1i k\u1ef9 \u0111\u00e2u l\u00e0 vay \u0111\u1ed9c l\u1eadp, \u0111\u00e2u l\u00e0 vay li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh: Ki\u1ec3m tra c\u00e1c kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng, ph\u00e2n lo\u1ea1i chi ph\u00ed kh\u1ea5u hao ch\u00ednh x\u00e1c. \u0110\u1ea3m b\u1ea3o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; L\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh: T\u1eadp h\u1ee3p h\u1ee3p \u0111\u1ed3ng vay, ch\u1ee9ng t\u1eeb gi\u1ea3i ng\u00e2n, h\u1ed3 s\u01a1 ch\u1ee9ng minh l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; Ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3: Th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n th\u1eed nghi\u1ec7m m\u1ed7i qu\u00fd \u0111\u1ec3 d\u1ef1 b\u00e1o r\u1ee7i ro thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh d\u00f2ng ti\u1ec1n k\u1ecbp th\u1eddi. \u0110\u1eebng \u0111\u1ee3i \u0111\u1ebfn cu\u1ed1i n\u0103m m\u1edbi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_EBITDA_am_thi_cach_tinh_chi_phi_lai_vay_duoc_tru_trong_giao_dich_lien_ket_nhu_the_nao\"><\/span><b>N\u1ebfu EBITDA \u00e2m th\u00ec c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, n\u1ebfu EBITDA nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 0, m\u1ee9c tr\u1ea7n 30% c\u1ee7a EBITDA c\u0169ng s\u1ebd b\u1eb1ng 0. Khi \u0111\u00f3, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p s\u1ebd b\u1ecb lo\u1ea1i. \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng c\u1ef1c k\u1ef3 r\u1ee7i ro cho c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c c\u00e1c c\u00f4ng ty \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 l\u1edbn nh\u01b0ng ch\u01b0a c\u00f3 doanh thu ho\u1eb7c l\u1ee3i nhu\u1eadn \u0111\u00e1ng k\u1ec3. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay sang 5 n\u0103m sau l\u00e0 &#8220;phao c\u1ee9u sinh&#8221; duy nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p b\u1ea3o to\u00e0n chi ph\u00ed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_cach_tinh_chi_phi_lai_vay_duoc_tru_trong_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_tu_ngan_hang_thuong_mai_doc_lap_co_phai_tinh_vao_han_muc_30_EBITDA_khong\"><\/span>Chi ph\u00ed l\u00e3i vay t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i t\u00ednh v\u00e0o h\u1ea1n m\u1ee9c 30% EBITDA kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo quy \u0111\u1ecbnh, h\u1ea1n m\u1ee9c 30% EBITDA \u00e1p d\u1ee5ng cho t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 vay t\u1eeb b\u00ean li\u00ean k\u1ebft hay c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp. Vi\u1ec7c hi\u1ec3u l\u1ea7m r\u1eb1ng ch\u1ec9 vay li\u00ean k\u1ebft m\u1edbi b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e0 r\u1ee7i ro r\u1ea5t l\u1edbn cho doanh nghi\u1ec7p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_chi_phi_lai_vay_khong_duoc_tru_nam_nay_toi_co_duoc_chuyen_sang_nam_sau_khong\"><\/span>N\u1ebfu chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u0103m nay, t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 m\u1ee9c tr\u1ea7n 30% EBITDA \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Th\u1eddi gian chuy\u1ec3n l\u00e0 05 n\u0103m li\u00ean t\u1ee5c, t\u00ednh 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.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lam_sao_de_chung_minh_muc_dich_su_dung_von_vay_phuc_vu_hoat_dong_san_xuat_kinh_doanh\"><\/span>L\u00e0m sao \u0111\u1ec3 ch\u1ee9ng minh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n vay ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra d\u00f2ng ti\u1ec1n \u00e0 c\u00e1c ch\u1ee9ng t\u1eeb gi\u1ea3i ng\u00e2n. Doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p h\u1ee3p \u0111\u1ed3ng vay, ch\u1ee9ng t\u1eeb gi\u1ea3i ng\u00e2n t\u1eeb ng\u00e2n h\u00e0ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p. N\u1ebfu v\u1ed1n vay \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ho\u1eb7c cho vay l\u1ea1i, kh\u1ea3 n\u0103ng cao s\u1ebd b\u1ecb coi l\u00e0 sai m\u1ee5c \u0111\u00edch v\u00e0 lo\u1ea1i tr\u1eeb chi ph\u00ed.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_duoc_mien_tru_quy_dinh_khong_che_30_EBITDA\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf 30% EBITDA?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb bao g\u1ed3m: Vay v\u1ed1n ODA, vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7, ho\u1eb7c c\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, d\u1ef1 \u00e1n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i n\u00e0y, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n t\u1eeb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ee9ng minh ngu\u1ed3n v\u1ed1n d\u00e0nh cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00eau tr\u00ean.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i t\u00ednh v\u00e0o h\u1ea1n m\u1ee9c 30% EBITDA kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Theo quy \u0111\u1ecbnh, h\u1ea1n m\u1ee9c 30% EBITDA \u00e1p d\u1ee5ng cho t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 vay t\u1eeb b\u00ean li\u00ean k\u1ebft hay c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp. Vi\u1ec7c hi\u1ec3u l\u1ea7m r\u1eb1ng ch\u1ec9 vay li\u00ean k\u1ebft m\u1edbi b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e0 r\u1ee7i ro r\u1ea5t l\u1edbn cho doanh nghi\u1ec7p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u0103m nay, t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 m\u1ee9c tr\u1ea7n 30% EBITDA \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Th\u1eddi gian chuy\u1ec3n l\u00e0 05 n\u0103m li\u00ean t\u1ee5c, t\u00ednh 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.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00e0m sao \u0111\u1ec3 ch\u1ee9ng minh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n vay ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra d\u00f2ng ti\u1ec1n \u00e0 c\u00e1c ch\u1ee9ng t\u1eeb gi\u1ea3i ng\u00e2n. Doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p h\u1ee3p \u0111\u1ed3ng vay, ch\u1ee9ng t\u1eeb gi\u1ea3i ng\u00e2n t\u1eeb ng\u00e2n h\u00e0ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p. N\u1ebfu v\u1ed1n vay \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ho\u1eb7c cho vay l\u1ea1i, kh\u1ea3 n\u0103ng cao s\u1ebd b\u1ecb coi l\u00e0 sai m\u1ee5c \u0111\u00edch v\u00e0 lo\u1ea1i tr\u1eeb chi ph\u00ed.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf 30% EBITDA?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb bao g\u1ed3m: Vay v\u1ed1n ODA, vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7, ho\u1eb7c c\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, d\u1ef1 \u00e1n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i n\u00e0y, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n t\u1eeb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ee9ng minh ngu\u1ed3n v\u1ed1n d\u00e0nh cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00eau tr\u00ean.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t b\u00e0i to\u00e1n \u0111\u00f2i h\u1ecfi s\u1ef1 c\u1ea9n tr\u1ecdng v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u. Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c, k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i c\u00f3 t\u01b0 duy qu\u1ea3n tr\u1ecb thu\u1ebf ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p ho\u1eb7c c\u1ea7n th\u1ea9m \u0111\u1ecbnh l\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf, \u0111\u1eebng ng\u1ea7n ng\u1ea1i t\u00ecm ki\u1ebfm s\u1ef1 \u0111\u1ed3ng h\u00e0nh t\u1eeb c\u00e1c<\/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;\"> chuy\u00ean nghi\u1ec7p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p, Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> qua:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>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 \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, 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","protected":false},"excerpt":{"rendered":"<p>Trong n\u0103m 2026, khi c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c th\u1eaft ch\u1eb7t, vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 n\u1eafm v\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c. M\u1ed9t trong nh\u1eefng &#8220;\u0111i\u1ec3m n\u00f3ng&#8221; m\u00e0 c\u01a1 quan thu\u1ebf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4172,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4171","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\/4171","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=4171"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4171\/revisions"}],"predecessor-version":[{"id":4177,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4171\/revisions\/4177"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4172"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}