{"id":4447,"date":"2026-06-18T15:58:08","date_gmt":"2026-06-18T08:58:08","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4447"},"modified":"2026-06-18T15:58:08","modified_gmt":"2026-06-18T08:58:08","slug":"xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/","title":{"rendered":"X\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng: Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro thu\u1ebf?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, nhi\u1ec1u doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c kho\u1ea3n vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng nh\u1eb1m ph\u1ee5c v\u1ee5 nhu c\u1ea7u \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c b\u1ed5 sung d\u00f2ng ti\u1ec1n. Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, kho\u1ea3n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/\">vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m, \u0111\u1eb7c bi\u1ec7t khi ph\u00e1t sinh chi ph\u00ed l\u00e3i vay l\u1edbn ho\u1eb7c c\u00f3 s\u1ef1 tham gia b\u1ea3o l\u00e3nh, h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh t\u1eeb c\u00e1c b\u00ean li\u00ean quan. N\u1ebfu kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro v\u1ec1 vi\u1ec7c b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay khi quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c b\u1ecb y\u00eau c\u1ea7u b\u1ed5 sung h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/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\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Khi_nao_can_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang\" >Khi n\u00e0o c\u1ea7n x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng?<\/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\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_dua_tren_nhung_tieu_chi_nao\" >X\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng d\u1ef1a tr\u00ean nh\u1eefng ti\u00eau ch\u00ed n\u00e0o?<\/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\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Xem_xet_moi_quan_he_giua_doanh_nghiep_va_ngan_hang_cho_vay\" >Xem x\u00e9t m\u1ed1i quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng cho vay<\/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\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Truong_hop_vay_ngan_hang_co_bao_lanh_tu_ben_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ea3o l\u00e3nh t\u1eeb b\u00ean li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Truong_hop_ngan_hang_co_quan_he_lien_ket_voi_doanh_nghiep\" >Tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p<\/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\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Vay_ngan_hang_co_phat_sinh_giao_dich_lien_ket_co_anh_huong_den_chi_phi_lai_vay_khong\" >Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed l\u00e3i vay kh\u00f4ng?<\/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\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Vi_du_minh_hoa_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang\" >V\u00ed d\u1ee5 minh h\u1ecda x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Vi_du_1_Doanh_nghiep_vay_ngan_hang_doc_lap_khong_phat_sinh_giao_dich_lien_ket\" >V\u00ed d\u1ee5 1: Doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp, kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Vi_du_2_Vay_ngan_hang_co_cong_ty_me_bao_lanh_nen_can_xem_xet_giao_dich_lien_ket\" >V\u00ed d\u1ee5 2: Vay ng\u00e2n h\u00e0ng c\u00f3 c\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh, n\u00ean c\u1ea7n xem x\u00e9t giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Vi_du_3_Khoan_vay_ngan_hang_lien_quan_den_gioi_han_chi_phi_lai_vay\" >V\u00ed d\u1ee5 3: Kho\u1ea3n vay ng\u00e2n h\u00e0ng li\u00ean quan \u0111\u1ebfn gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Ho_so_can_chuan_bi_chung_minh_tinh_doc_lap\" >H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp<\/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\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Quy_dinh_moi_trong_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_Vay_von_ngan_hang_khong_con_la_giao_dich_lien_ket\" >Quy \u0111\u1ecbnh m\u1edbi trong x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng: Vay v\u1ed1n ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f2n l\u00e0 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Cach_doanh_nghiep_tu_kiem_tra_khoan_vay_ngan_hang_co_thuoc_giao_dich_lien_ket_hay_khong\" >C\u00e1ch doanh nghi\u1ec7p t\u1ef1 ki\u1ec3m tra kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 thu\u1ed9c giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Buoc_1_Kiem_tra_quan_he_giua_cac_ben\" >B\u01b0\u1edbc 1: Ki\u1ec3m tra quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean<\/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\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Buoc_2_Kiem_tra_nguon_goc_va_dieu_kien_khoan_vay\" >B\u01b0\u1edbc 2: Ki\u1ec3m tra ngu\u1ed3n g\u1ed1c v\u00e0 \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Buoc_3_Danh_gia_nghia_vu_ke_khai\" >B\u01b0\u1edbc 3: \u0110\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 k\u00ea khai<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Doanh_nghiep_can_lam_gi_de_kiem_soat_rui_ro_khi_vay_ngan_hang\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro khi vay ng\u00e2n h\u00e0ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Cau_hoi_thuong_gap_ve_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Vay_ngan_hang_co_phai_la_giao_dich_lien_ket_khong\" >Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Doanh_nghiep_vay_ngan_hang_nhung_co_cong_ty_me_bao_lanh_co_duoc_xem_la_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng nh\u01b0ng c\u00f3 c\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Cong_ty_vay_ngan_hang_thuong_mai_binh_thuong_co_can_ke_khai_giao_dich_lien_ket_khong\" >C\u00f4ng ty vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i b\u00ecnh th\u01b0\u1eddng c\u00f3 c\u1ea7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#Khoan_vay_ngan_hang_phat_sinh_truoc_khi_co_quan_he_lien_ket_co_can_danh_gia_lai_khong\" >Kho\u1ea3n vay ng\u00e2n h\u00e0ng ph\u00e1t sinh tr\u01b0\u1edbc khi c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang\/#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=\"Khi_nao_can_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang\"><\/span><b>Khi n\u00e0o c\u1ea7n x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4448\" aria-describedby=\"caption-attachment-4448\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4448\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4448\" class=\"wp-caption-text\">X\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n vay ng\u00e2n h\u00e0ng \u0111\u1ec1u m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u1ea7n d\u1ef1a tr\u00ean m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean tham gia giao d\u1ecbch v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vay v\u1ed1n tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t, chi ph\u1ed1i ho\u1eb7c b\u1ea3o l\u00e3nh t\u1eeb b\u00ean li\u00ean k\u1ebft th\u00ec th\u00f4ng th\u01b0\u1eddng kho\u1ea3n vay n\u00e0y kh\u00f4ng thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t k\u1ef9 n\u1ebfu kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, v\u00ed d\u1ee5:<\/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 \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng c\u1ea5p t\u00edn d\u1ee5ng d\u1ef1a tr\u00ean s\u1ef1 b\u1ea3o l\u00e3nh c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c doanh nghi\u1ec7p li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng t\u00e0i s\u1ea3n, cam k\u1ebft t\u00e0i ch\u00ednh ho\u1eb7c s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng cho vay c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t ho\u1eb7c ch\u1ecbu \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 t\u1eeb doanh nghi\u1ec7p vay v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay th\u1ef1c t\u1ebf c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb b\u00ean li\u00ean k\u1ebft th\u00f4ng qua t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh trung gian.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean g\u1ecdi c\u1ee7a b\u00ean cho vay m\u00e0 c\u1ea7n \u0111\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_dua_tren_nhung_tieu_chi_nao\"><\/span><b>X\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng d\u1ef1a tr\u00ean nh\u1eefng ti\u00eau ch\u00ed n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4449\" aria-describedby=\"caption-attachment-4449\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4449\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-dua-tren-nhung-tieu-chi-nao.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng d\u1ef1a tr\u00ean nh\u1eefng ti\u00eau ch\u00ed n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-dua-tren-nhung-tieu-chi-nao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-dua-tren-nhung-tieu-chi-nao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-dua-tren-nhung-tieu-chi-nao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-dua-tren-nhung-tieu-chi-nao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang-dua-tren-nhung-tieu-chi-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4449\" class=\"wp-caption-text\">X\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng d\u1ef1a tr\u00ean nh\u1eefng ti\u00eau ch\u00ed n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ed9t kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xem_xet_moi_quan_he_giua_doanh_nghiep_va_ngan_hang_cho_vay\"><\/span><b>Xem x\u00e9t m\u1ed1i quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng cho vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t ho\u1eb7c chi ph\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00ec kho\u1ea3n vay th\u00f4ng th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty A vay v\u1ed1n t\u1eeb m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng kh\u00f4ng s\u1edf h\u1eefu v\u1ed1n t\u1ea1i C\u00f4ng ty A.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 s\u1ef1 ki\u1ec3m so\u00e1t ho\u1eb7c ph\u1ee5 thu\u1ed9c gi\u1eefa hai b\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kho\u1ea3n vay th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n ki\u1ec3m tra to\u00e0n b\u1ed9 c\u1ea5u tr\u00fac giao d\u1ecbch \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng t\u1ed3n t\u1ea1i y\u1ebfu t\u1ed1 li\u00ean k\u1ebft gi\u00e1n ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_vay_ngan_hang_co_bao_lanh_tu_ben_lien_ket\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ea3o l\u00e3nh t\u1eeb b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecf s\u00f3t khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 h\u1ee3p \u0111\u1ed3ng vay \u0111\u01b0\u1ee3c k\u00fd gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng, nh\u01b0ng n\u1ebfu c\u00f4ng ty m\u1eb9 ho\u1eb7c m\u1ed9t b\u00ean li\u00ean k\u1ebft \u0111\u1ee9ng ra b\u1ea3o l\u00e3nh kho\u1ea3n vay th\u00ec y\u1ebfu t\u1ed1 li\u00ean k\u1ebft c\u00f3 th\u1ec3 ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty con vay v\u1ed1n ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 cam k\u1ebft b\u1ea3o l\u00e3nh ho\u1eb7c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh \u0111\u1ec3 ng\u00e2n h\u00e0ng c\u1ea5p t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1edd n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh ho\u1eb7c uy t\u00edn c\u1ee7a c\u00f4ng ty m\u1eb9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 li\u1ec7u giao d\u1ecbch b\u1ea3o l\u00e3nh, h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh n\u00e0y c\u00f3 l\u00e0m ph\u00e1t sinh quan h\u1ec7 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ngan_hang_co_quan_he_lien_ket_voi_doanh_nghiep\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u00e2n h\u00e0ng cho doanh nghi\u1ec7p vay v\u1ed1n nh\u01b0ng gi\u1eefa hai b\u00ean t\u1ed3n t\u1ea1i quan h\u1ec7 v\u1ec1 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f9ng ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a m\u1ed9t ch\u1ee7 th\u1ec3 kh\u00e1c th\u00ec kho\u1ea3n vay c\u00f3 kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 c\u1ea7n ki\u1ec3m tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong c\u00f9ng t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 chi ph\u1ed1i v\u1ec1 t\u00e0i ch\u00ednh ho\u1eb7c qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh t\u00ecnh tr\u1ea1ng ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o t\u00ean g\u1ecdi \u0111\u1ec3 k\u1ebft lu\u1eadn kho\u1ea3n vay kh\u00f4ng li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_co_phat_sinh_giao_dich_lien_ket_co_anh_huong_den_chi_phi_lai_vay_khong\"><\/span><b>Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed l\u00e3i vay kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p quan t\u00e2m khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng l\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 chi ph\u00ed l\u00e3i vay, c\u00f3 th\u1ec3 ch\u1ecbu gi\u1edbi h\u1ea1n kh\u1ea5u tr\u1eeb trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c:<\/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 kho\u1ea3n vay c\u00f3 thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n theo d\u00f5i chi ph\u00ed l\u00e3i vay \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai b\u1ea3n ch\u1ea5t kho\u1ea3n vay c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng<\/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 h\u01a1n v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_1_Doanh_nghiep_vay_ngan_hang_doc_lap_khong_phat_sinh_giao_dich_lien_ket\"><\/span><b>V\u00ed d\u1ee5 1: Doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp, kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, c\u00f3 nhu c\u1ea7u b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng n\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng vay v\u1edbi Ng\u00e2n h\u00e0ng B.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin kho\u1ea3n vay:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n vay: 20 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n vay: 36 th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i su\u1ea5t: 9%\/n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong n\u0103m: 1,8 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng B kh\u00f4ng s\u1edf h\u1eefu v\u1ed1n t\u1ea1i C\u00f4ng ty A.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c b\u00ean li\u00ean k\u1ebft n\u00e0o \u0111\u1ee9ng ra b\u1ea3o l\u00e3nh kho\u1ea3n vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kho\u1ea3n vay ph\u00e1t sinh gi\u1eefa C\u00f4ng ty A v\u00e0 Ng\u00e2n h\u00e0ng B l\u00e0 giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u1ed9c l\u1eadp. Doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 d\u1ef1a tr\u00ean vi\u1ec7c c\u00f3 ph\u00e1t sinh kho\u1ea3n vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, C\u00f4ng ty A v\u1eabn c\u1ea7n l\u01b0u gi\u1eef:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 vay v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb gi\u1ea3i ng\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e3i vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a giao d\u1ecbch khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_2_Vay_ngan_hang_co_cong_ty_me_bao_lanh_nen_can_xem_xet_giao_dich_lien_ket\"><\/span><b>V\u00ed d\u1ee5 2: Vay ng\u00e2n h\u00e0ng c\u00f3 c\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh, n\u00ean c\u1ea7n xem x\u00e9t giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C l\u00e0 c\u00f4ng ty con c\u1ee7a C\u00f4ng ty M. \u0110\u1ec3 m\u1edf r\u1ed9ng nh\u00e0 m\u00e1y, C\u00f4ng ty C vay v\u1ed1n t\u1eeb Ng\u00e2n h\u00e0ng D.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin kho\u1ea3n vay:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n vay: 100 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n vay: 5 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i su\u1ea5t vay: 10%\/n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay d\u1ef1 ki\u1ebfn m\u1ed7i n\u0103m: 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do C\u00f4ng ty C m\u1edbi th\u00e0nh l\u1eadp v\u00e0 ch\u01b0a c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o, Ng\u00e2n h\u00e0ng D y\u00eau c\u1ea7u C\u00f4ng ty M (c\u00f4ng ty m\u1eb9) th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh kho\u1ea3n vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea5u tr\u00fac giao d\u1ecbch C\u00f4ng ty M (b\u00ean li\u00ean k\u1ebft) \u0111\u00e3 b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh, khi \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 M b\u1ea3o l\u00e3nh th\u00ec Ng\u00e2n h\u00e0ng D c\u1ea5p t\u00edn d\u1ee5ng cho C\u00f4ng ty C.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ea3o l\u00e3nh c\u1ee7a C\u00f4ng ty M c\u00f3 l\u00e0m ph\u00e1t sinh giao d\u1ecbch t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty C c\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n vay c\u00f3 ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 m\u1eb7c d\u00f9 Ng\u00e2n h\u00e0ng D l\u00e0 b\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, nh\u01b0ng kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn kho\u1ea3n vay c\u1ee7a C\u00f4ng ty C c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_3_Khoan_vay_ngan_hang_lien_quan_den_gioi_han_chi_phi_lai_vay\"><\/span><b>V\u00ed d\u1ee5 3: Kho\u1ea3n vay ng\u00e2n h\u00e0ng li\u00ean quan \u0111\u1ebfn gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty X c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi C\u00f4ng ty Y trong c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m t\u00e0i ch\u00ednh 2026, C\u00f4ng ty X ph\u00e1t sinh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n: 500 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: 430 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi: 40 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao (EBITDA): 80 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1ef7 l\u1ec7 gi\u1edbi h\u1ea1n tr\u00ean EBITDA.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a:<\/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;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb = 80 x 30% = 24 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\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;\">Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c = Chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi &#8211; Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb = 40 &#8211; 24 &#8211; 16 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb: 24 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t 16 t\u1ef7 \u0111\u1ed3ng c\u1ea7n theo d\u00f5i theo quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 n\u00e0y cho th\u1ea5y vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_can_chuan_bi_chung_minh_tinh_doc_lap\"><\/span><b>H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee9ng minh t\u00ednh ch\u1ea5t \u0111\u1ed9c l\u1eadp ho\u1eb7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p n\u00ean l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn 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;\">H\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng k\u00fd v\u1edbi ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ph\u00ea duy\u1ec7t kho\u1ea3n vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb gi\u1ea3i ng\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 thanh to\u00e1n g\u1ed1c v\u00e0 l\u00e3i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 b\u1ea3o l\u00e3nh, cam k\u1ebft h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 th\u1ec3 hi\u1ec7n quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i li\u1ec7u n\u00e0y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/quy-dinh-ve-giao-dich-lien-ket\/\">quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_trong_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang_Vay_von_ngan_hang_khong_con_la_giao_dich_lien_ket\"><\/span><b>Quy \u0111\u1ecbnh m\u1edbi trong x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng: Vay v\u1ed1n ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f2n l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4450\" aria-describedby=\"caption-attachment-4450\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4450\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-moi-trong-xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang_-Vay-von-ngan-hang-khong-con-la-giao-dich-lien-ket.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi trong x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng v\u00e0 Vay v\u1ed1n ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f2n l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-moi-trong-xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang_-Vay-von-ngan-hang-khong-con-la-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-moi-trong-xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang_-Vay-von-ngan-hang-khong-con-la-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-moi-trong-xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang_-Vay-von-ngan-hang-khong-con-la-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-moi-trong-xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang_-Vay-von-ngan-hang-khong-con-la-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-moi-trong-xac-dinh-giao-dich-lien-ket-khi-vay-ngan-hang_-Vay-von-ngan-hang-khong-con-la-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4450\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh m\u1edbi trong x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng v\u00e0 Vay v\u1ed1n ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f2n l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, t\u1eeb ng\u00e0y 27\/03\/2025 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132. Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh lo\u1ea1i tr\u1eeb ng\u00e2n h\u00e0ng ra kh\u1ecfi ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng l\u00e0 Ng\u00e2n h\u00e0ng s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft khi cho doanh nghi\u1ec7p vay v\u1ed1n, n\u1ebfu nh\u01b0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, quy \u0111\u1ecbnh m\u1edbi v\u1eabn gi\u1eef nguy\u00ean \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 v\u1ed1n vay nh\u01b0 \u1edf <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/nghi-dinh-132-ve-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong> nh\u01b0ng b\u1ed5 sung ngo\u1ea1i l\u1ec7 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, d\u00f9 doanh nghi\u1ec7p c\u00f3 vay v\u1ed1n ng\u00e2n h\u00e0ng v\u1edbi quy m\u00f4 l\u1edbn nh\u01b0 th\u1ebf n\u00e0o th\u00ec v\u1eabn kh\u00f4ng b\u1ecb x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng, T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p vay v\u1ed1n v\u00e0 ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 c\u1ee7a b\u00ean th\u1ee9 ba.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ch\u1ec9 c\u1ea7n kh\u00f4ng c\u00f3 m\u1ed1i li\u00ean h\u1ec7 v\u1ec1 ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh hay s\u1edf h\u1eefu gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p th\u00ec kho\u1ea3n vay t\u1eeb ng\u00e2n h\u00e0ng s\u1ebd kh\u00f4ng b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea5t k\u1ec3 kho\u1ea3n vay gi\u00e1 tr\u1ecb l\u1edbn \u0111\u1ebfn c\u1ee1 n\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_doanh_nghiep_tu_kiem_tra_khoan_vay_ngan_hang_co_thuoc_giao_dich_lien_ket_hay_khong\"><\/span><b>C\u00e1ch doanh nghi\u1ec7p t\u1ef1 ki\u1ec3m tra kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 thu\u1ed9c giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Kiem_tra_quan_he_giua_cac_ben\"><\/span><b>B\u01b0\u1edbc 1: Ki\u1ec3m tra quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai l\u00e0 ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 b\u00ean n\u00e0o ki\u1ec3m so\u00e1t ho\u1eb7c chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng?<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Kiem_tra_nguon_goc_va_dieu_kien_khoan_vay\"><\/span><b>B\u01b0\u1edbc 2: Ki\u1ec3m tra ngu\u1ed3n g\u1ed1c v\u00e0 \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai \u0111\u1ee9ng ra b\u1ea3o l\u00e3nh?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai h\u1ed7 tr\u1ee3 kh\u1ea3 n\u0103ng vay v\u1ed1n?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i su\u1ea5t v\u00e0 \u0111i\u1ec1u ki\u1ec7n vay c\u00f3 ch\u1ecbu \u1ea3nh h\u01b0\u1edfng t\u1eeb b\u00ean li\u00ean k\u1ebft kh\u00f4ng?<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Danh_gia_nghia_vu_ke_khai\"><\/span><b>B\u01b0\u1edbc 3: \u0110\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n vay c\u00f3 y\u1ebfu t\u1ed1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro thay v\u00ec x\u1eed l\u00fd khi \u0111\u00e3 ph\u00e1t sinh v\u1ea5n \u0111\u1ec1 trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_kiem_soat_rui_ro_khi_vay_ngan_hang\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro khi vay ng\u00e2n h\u00e0ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean tham gia giao d\u1ecbch t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 kho\u1ea3n vay ngay t\u1eeb th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t c\u00e1c kho\u1ea3n b\u1ea3o l\u00e3nh, h\u1ed7 tr\u1ee3 v\u1ed1n t\u1eeb b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i chi ph\u00ed l\u00e3i vay ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n, doanh nghi\u1ec7p FDI ho\u1eb7c c\u00f3 giao d\u1ecbch t\u00e0i ch\u00ednh v\u1edbi nhi\u1ec1u b\u00ean li\u00ean quan, vi\u1ec7c tham kh\u1ea3o <\/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 s\u00e2u l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_xac_dinh_giao_dich_lien_ket_khi_vay_ngan_hang\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng<\/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=\"Vay_ngan_hang_co_phai_la_giao_dich_lien_ket_khong\"><\/span>Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n vay ng\u00e2n h\u00e0ng \u0111\u1ec1u \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng c\u1ea7n d\u1ef1a tr\u00ean m\u1ed1i quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p vay v\u1ed1n v\u00e0 c\u00e1c b\u00ean li\u00ean quan. N\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t, chi ph\u1ed1i ho\u1eb7c kh\u00f4ng c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb b\u00ean li\u00ean k\u1ebft th\u00ec kho\u1ea3n vay th\u00f4ng th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, n\u1ebfu kho\u1ea3n vay c\u00f3 y\u1ebfu t\u1ed1 nh\u01b0 c\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh, b\u00ean li\u00ean k\u1ebft h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh ho\u1eb7c ng\u00e2n h\u00e0ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 chi ti\u1ebft.                    <\/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=\"Doanh_nghiep_vay_ngan_hang_nhung_co_cong_ty_me_bao_lanh_co_duoc_xem_la_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng nh\u01b0ng c\u00f3 c\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t c\u1ea9n tr\u1ecdng. M\u1eb7c d\u00f9 h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c k\u00fd gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng, nh\u01b0ng vi\u1ec7c c\u00f4ng ty m\u1eb9 ho\u1eb7c b\u00ean li\u00ean k\u1ebft \u0111\u1ee9ng ra b\u1ea3o l\u00e3nh c\u00f3 th\u1ec3 t\u1ea1o ra m\u1ed1i quan h\u1ec7 giao d\u1ecbch t\u00e0i ch\u00ednh li\u00ean quan gi\u1eefa c\u00e1c b\u00ean. Khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng, c\u1ea7n ph\u00e2n t\u00edch r\u00f5 m\u1ed1i quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0 b\u00ean b\u1ea3o l\u00e3nh, vai tr\u00f2 c\u1ee7a b\u00ean li\u00ean k\u1ebft trong vi\u1ec7c gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn kho\u1ea3n vay v\u00e0 \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n vay c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi s\u1ef1 b\u1ea3o l\u00e3nh \u0111\u00f3 hay kh\u00f4ng.                    <\/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=\"Cong_ty_vay_ngan_hang_thuong_mai_binh_thuong_co_can_ke_khai_giao_dich_lien_ket_khong\"><\/span>C\u00f4ng ty vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i b\u00ecnh th\u01b0\u1eddng c\u00f3 c\u1ea7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng, kho\u1ea3n vay t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp s\u1ebd kh\u00f4ng m\u1eb7c nhi\u00ean l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n ki\u1ec3m tra c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan nh\u01b0 ng\u00e2n h\u00e0ng c\u00f3 thu\u1ed9c c\u00f9ng nh\u00f3m ki\u1ec3m so\u00e1t v\u1edbi doanh nghi\u1ec7p kh\u00f4ng, kho\u1ea3n vay c\u00f3 s\u1ef1 b\u1ea3o l\u00e3nh ho\u1eb7c h\u1ed7 tr\u1ee3 t\u1eeb b\u00ean li\u00ean k\u1ebft kh\u00f4ng hay c\u00f3 ph\u00e1t sinh giao d\u1ecbch t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi b\u00ean li\u00ean k\u1ebft kh\u00f4ng. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh.                    <\/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=\"Khoan_vay_ngan_hang_phat_sinh_truoc_khi_co_quan_he_lien_ket_co_can_danh_gia_lai_khong\"><\/span>Kho\u1ea3n vay ng\u00e2n h\u00e0ng ph\u00e1t sinh tr\u01b0\u1edbc khi c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i 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, th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng vay ng\u00e2n h\u00e0ng khi ch\u01b0a c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, nh\u01b0ng sau \u0111\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i v\u1ec1 c\u01a1 c\u1ea5u s\u1edf h\u1eefu nh\u01b0 c\u00f3 c\u1ed5 \u0111\u00f4ng chi ph\u1ed1i m\u1edbi, hay ph\u00e1t sinh quan h\u1ec7 c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con. Khi \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i kho\u1ea3n vay \u0111ang t\u1ed3n t\u1ea1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.                    <\/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\": \"Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n vay ng\u00e2n h\u00e0ng \u0111\u1ec1u \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng c\u1ea7n d\u1ef1a tr\u00ean m\u1ed1i quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p vay v\u1ed1n v\u00e0 c\u00e1c b\u00ean li\u00ean quan. N\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t, chi ph\u1ed1i ho\u1eb7c kh\u00f4ng c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb b\u00ean li\u00ean k\u1ebft th\u00ec kho\u1ea3n vay th\u00f4ng th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, n\u1ebfu kho\u1ea3n vay c\u00f3 y\u1ebfu t\u1ed1 nh\u01b0 c\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh, b\u00ean li\u00ean k\u1ebft h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh ho\u1eb7c ng\u00e2n h\u00e0ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 chi ti\u1ebft.\"\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\": \"Doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng nh\u01b0ng c\u00f3 c\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t c\u1ea9n tr\u1ecdng. M\u1eb7c d\u00f9 h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c k\u00fd gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng, nh\u01b0ng vi\u1ec7c c\u00f4ng ty m\u1eb9 ho\u1eb7c b\u00ean li\u00ean k\u1ebft \u0111\u1ee9ng ra b\u1ea3o l\u00e3nh c\u00f3 th\u1ec3 t\u1ea1o ra m\u1ed1i quan h\u1ec7 giao d\u1ecbch t\u00e0i ch\u00ednh li\u00ean quan gi\u1eefa c\u00e1c b\u00ean. Khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng, c\u1ea7n ph\u00e2n t\u00edch r\u00f5 m\u1ed1i quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0 b\u00ean b\u1ea3o l\u00e3nh, vai tr\u00f2 c\u1ee7a b\u00ean li\u00ean k\u1ebft trong vi\u1ec7c gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn kho\u1ea3n vay v\u00e0 \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n vay c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi s\u1ef1 b\u1ea3o l\u00e3nh \u0111\u00f3 hay kh\u00f4ng.\"\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\": \"C\u00f4ng ty vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i b\u00ecnh th\u01b0\u1eddng c\u00f3 c\u1ea7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng, kho\u1ea3n vay t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp s\u1ebd kh\u00f4ng m\u1eb7c nhi\u00ean l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n ki\u1ec3m tra c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan nh\u01b0 ng\u00e2n h\u00e0ng c\u00f3 thu\u1ed9c c\u00f9ng nh\u00f3m ki\u1ec3m so\u00e1t v\u1edbi doanh nghi\u1ec7p kh\u00f4ng, kho\u1ea3n vay c\u00f3 s\u1ef1 b\u1ea3o l\u00e3nh ho\u1eb7c h\u1ed7 tr\u1ee3 t\u1eeb b\u00ean li\u00ean k\u1ebft kh\u00f4ng hay c\u00f3 ph\u00e1t sinh giao d\u1ecbch t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi b\u00ean li\u00ean k\u1ebft kh\u00f4ng. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh.\"\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\": \"Kho\u1ea3n vay ng\u00e2n h\u00e0ng ph\u00e1t sinh tr\u01b0\u1edbc khi c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i 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, th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng vay ng\u00e2n h\u00e0ng khi ch\u01b0a c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, nh\u01b0ng sau \u0111\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i v\u1ec1 c\u01a1 c\u1ea5u s\u1edf h\u1eefu nh\u01b0 c\u00f3 c\u1ed5 \u0111\u00f4ng chi ph\u1ed1i m\u1edbi, hay ph\u00e1t sinh quan h\u1ec7 c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con. Khi \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i kho\u1ea3n vay \u0111ang t\u1ed3n t\u1ea1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.\"\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 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi vay ng\u00e2n h\u00e0ng c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch thay v\u00ec ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n. Doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean, c\u01a1 ch\u1ebf b\u1ea3o l\u00e3nh, quy\u1ec1n ki\u1ec3m so\u00e1t v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 thu\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u!<\/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\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n 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) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, nhi\u1ec1u doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c kho\u1ea3n vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng nh\u1eb1m ph\u1ee5c v\u1ee5 nhu c\u1ea7u \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c b\u1ed5 sung d\u00f2ng ti\u1ec1n. Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u1ea3nh h\u01b0\u1edfng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4448,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4447","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\/4447","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=4447"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4447\/revisions"}],"predecessor-version":[{"id":4451,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4447\/revisions\/4451"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4448"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}