{"id":4489,"date":"2026-06-25T16:59:54","date_gmt":"2026-06-25T09:59:54","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4489"},"modified":"2026-06-25T16:59:54","modified_gmt":"2026-06-25T09:59:54","slug":"khong-che-lai-vay-trong-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-lai-vay-trong-giao-dich-lien-ket\/","title":{"rendered":"Kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1ch t\u00ednh doanh nghi\u1ec7p c\u1ea7n bi\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi ph\u00e1t sinh c\u00e1c kho\u1ea3n vay v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 \u0111\u1eb7t ra gi\u1edbi h\u1ea1n 30% tr\u00ean c\u01a1 s\u1edf EBITDA nh\u1eb1m ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, t\u1eeb nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t c\u1ee7a <\/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;\"> \u0111\u1ec3 doanh nghi\u1ec7p n\u1eafm ch\u1eafc b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 bi\u1ebft m\u00ecnh \u0111ang \u0111\u1ee9ng \u1edf \u0111\u00e2u trong b\u1ee9c tranh n\u00e0y.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Khong_che_lai_vay_trong_giao_dich_lien_ket_la_gi\" >Kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/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\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Muc_khong_che_30_EBITDA_theo_Nghi_dinh_132\" >M\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Cach_tinh_chi_phi_lai_vay_duoc_tru_theo_Nghi_dinh_132\" >C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Buoc_1_Xac_dinh_chi_phi_lai_vay_thuan\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/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\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Buoc_2_Xac_dinh_EBITDA\" >B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh EBITDA<\/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\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Cap_nhat_quan_trong_Nghi_dinh_202025ND-CP\" >C\u1eadp nh\u1eadt quan tr\u1ecdng Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Loai_tru_to_chuc_tin_dung_doc_lap_khoi_pham_vi_ben_lien_ket\" >Lo\u1ea1i tr\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp kh\u1ecfi ph\u1ea1m vi 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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Lam_ro_tieu_chi_xac_dinh_lien_ket_qua_von_vay\" >L\u00e0m r\u00f5 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh li\u00ean k\u1ebft qua v\u1ed1n vay<\/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\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Bo_sung_trach_nhiem_phoi_hop\" >B\u1ed5 sung tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p<\/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\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Thay_the_Phu_luc_I_ve_thong_tin_quan_he_lien_ket\" >Thay th\u1ebf Ph\u1ee5 l\u1ee5c I v\u1ec1 th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft<\/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\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Quy_dinh_chuyen_tiep_can_dac_biet_luu_y\" >Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/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\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Chi_phi_lai_vay_giao_dich_lien_ket_Xu_ly_phan_vuot_muc\" >Chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft: X\u1eed l\u00fd ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c<\/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\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_132\" >T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-lai-vay-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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-lai-vay-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><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\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Giai_dap_thac_mac_ve_khong_che_lai_vay_trong_giao_dich_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Khoan_vay_giua_cac_cong_ty_cung_chu_so_huu_co_bi_ap_dung_khong_che_lai_vay_khong\" >Kho\u1ea3n vay gi\u1eefa c\u00e1c c\u00f4ng ty c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu c\u00f3 b\u1ecb \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Doanh_nghiep_co_nhieu_khoan_vay_thi_xac_dinh_khong_che_lai_vay_nhu_the_nao\" >Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u kho\u1ea3n vay th\u00ec x\u00e1c \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Neu_doanh_nghiep_khong_phat_sinh_lai_vay_tu_ben_lien_ket_nhung_co_vay_ngan_hang_thi_co_bi_khong_che_lai_vay_khong\" >N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh l\u00e3i vay t\u1eeb b\u00ean li\u00ean k\u1ebft nh\u01b0ng c\u00f3 vay ng\u00e2n h\u00e0ng th\u00ec c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e3i vay 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\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Co_phai_nam_nao_doanh_nghiep_cung_duoc_chuyen_phan_lai_vay_vuot_muc_khong_che_sang_nam_sau_khong\" >C\u00f3 ph\u1ea3i n\u0103m n\u00e0o doanh nghi\u1ec7p c\u0169ng \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Cach_tinh_chi_phi_lai_vay_theo_Nghi_dinh_132_co_can_dua_tren_so_lieu_ke_toan_hay_so_lieu_quyet_toan_thue\" >C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f3 c\u1ea7n d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n hay s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf?<\/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\/khong-che-lai-vay-trong-giao-dich-lien-ket\/#Doanh_nghiep_nen_chuan_bi_ho_so_gi_de_chung_minh_chi_phi_lai_vay_hop_le\" >Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh chi ph\u00ed l\u00e3i vay h\u1ee3p l\u1ec7?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_che_lai_vay_trong_giao_dich_lien_ket_la_gi\"><\/span><b>Kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf l\u00e3i vay l\u00e0 c\u01a1 ch\u1ebf gi\u1edbi h\u1ea1n ph\u1ea7n chi ph\u00ed l\u00e3i vay m\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a quy \u0111\u1ecbnh l\u00e0 ch\u1ed1ng chuy\u1ec3n gi\u00e1 th\u00f4ng qua c\u00f4ng c\u1ee5 vay n\u1ee3, t\u1ee9c ng\u0103n t\u00ecnh tr\u1ea1ng c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ea9y l\u00e3i su\u1ea5t ho\u1eb7c d\u01b0 n\u1ee3 vay l\u00ean cao b\u1ea5t th\u01b0\u1eddng nh\u1eb1m b\u00e0o m\u00f2n l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd ch\u00ednh l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/12\/2020, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2020, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 20\/2017 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 68\/2020). Quy \u0111\u1ecbnh n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh. Doanh nghi\u1ec7p ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00ec kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_khong_che_30_EBITDA_theo_Nghi_dinh_132\"><\/span><b>M\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4492\" aria-describedby=\"caption-attachment-4492\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4492\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-khong-che-lai-vay-trong-giao-dich-lien-ket-30-EBITDA.jpg\" alt=\"M\u1ee9c kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft 30% EBITDA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-khong-che-lai-vay-trong-giao-dich-lien-ket-30-EBITDA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-khong-che-lai-vay-trong-giao-dich-lien-ket-30-EBITDA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-khong-che-lai-vay-trong-giao-dich-lien-ket-30-EBITDA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-khong-che-lai-vay-trong-giao-dich-lien-ket-30-EBITDA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-khong-che-lai-vay-trong-giao-dich-lien-ket-30-EBITDA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4492\" class=\"wp-caption-text\">M\u1ee9c kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft 30% EBITDA<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 <\/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;\">, t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, \u0111\u01b0\u1ee3c tr\u1eeb khi t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 sau c\u00f2n th\u1ea5p h\u01a1n m\u1ee9c tr\u1ea7n. Th\u1eddi gian chuy\u1ec3n ti\u1ebfp t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m d\u1ec5 nh\u1ea7m l\u1eabn nh\u1ea5t: <\/b><span style=\"font-weight: 400;\">M\u1ee9c kh\u1ed1ng ch\u1ebf \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p, ch\u1ee9 kh\u00f4ng ch\u1ec9 ri\u00eang ph\u1ea7n l\u00e3i vay ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft. Ngh\u0129a l\u00e0, m\u1ed9t khi \u0111\u00e3 r\u01a1i v\u00e0o di\u1ec7n c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, th\u00ec c\u1ea3 chi ph\u00ed l\u00e3i vay t\u1eeb ng\u00e2n h\u00e0ng th\u00f4ng th\u01b0\u1eddng c\u0169ng \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o \u0111\u1ec3 t\u00ednh tr\u1ea7n 30%.\u0110\u00e2y ch\u00ednh l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba t\u1eebng b\u1ecb &#8220;v\u1ea1 l\u00e2y&#8221; v\u00e0 c\u0169ng l\u00e0 l\u00fd do tr\u1ef1c ti\u1ebfp d\u1eabn \u0111\u1ebfn \u0111\u1ee3t s\u1eeda \u0111\u1ed5i, ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_chi_phi_lai_vay_duoc_tru_theo_Nghi_dinh_132\"><\/span><b>C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4491\" aria-describedby=\"caption-attachment-4491\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4491\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-trong-giao-dich-lien-ket-va-cach-tinh-chi-phi-lai-vay-duoc-tru.jpg\" alt=\"Kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-trong-giao-dich-lien-ket-va-cach-tinh-chi-phi-lai-vay-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-trong-giao-dich-lien-ket-va-cach-tinh-chi-phi-lai-vay-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-trong-giao-dich-lien-ket-va-cach-tinh-chi-phi-lai-vay-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-trong-giao-dich-lien-ket-va-cach-tinh-chi-phi-lai-vay-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-trong-giao-dich-lien-ket-va-cach-tinh-chi-phi-lai-vay-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4491\" class=\"wp-caption-text\">Kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_chi_phi_lai_vay_thuan\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1eeb \u0111i kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1eeb \u0111i kho\u1ea3n l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 l\u00e0 chi ph\u00ed l\u00e3i vay thu\u1ea7n d\u00f9ng \u0111\u1ec3 so s\u00e1nh v\u1edbi m\u1ee9c gi\u1edbi h\u1ea1n 30%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Xac_dinh_EBITDA\"><\/span><b>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0:<\/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 thu\u1ea7n + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi c\u00f3 EBITDA, doanh nghi\u1ec7p l\u1ea5y 30% EBITDA \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed l\u00e3i vay t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb.\u00a0<\/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;\">M\u1ee9c chi ph\u00ed l\u00e3i vay t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb = 30% x EBITDA<\/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<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 thu\u1ea7n = Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh &#8211; L\u00e3i ti\u1ec1n g\u1eedi &#8211; L\u00e3i cho vay<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3 s\u1eed doanh nghi\u1ec7p X t\u1ea1i Vi\u1ec7t Nam chuy\u00ean s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed trong k\u1ef3 c\u00f3 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: 10 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 ph\u00e1t sinh: 8 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay: 1 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao: 3 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc t\u00ednh c\u1ee5 th\u1ec3 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 style=\"text-align: center;\"><b>B\u01b0\u1edbc\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch t\u00ednh<\/b><\/td>\n<td style=\"text-align: center;\"><b>K\u1ebft qu\u1ea3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh &#8211; L\u00e3i ti\u1ec1n g\u1eedi\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh EBITDA\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn + Chi ph\u00ed l\u00e3i vay thu\u1ea7n + Kh\u1ea5u hao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30% x EBITDA<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">So s\u00e1nh l\u00e3i vay v\u1edbi m\u1ee9c tr\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e3i vay &gt; M\u1ee9c tr\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u01b0\u1ee3t tr\u1ea7n\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 b\u1eb1ng v\u1edbi m\u1ee9c tr\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t (kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n &#8211; Ph\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1 t\u1ef7 \u0111\u1ed3ng s\u1ebd chuy\u1ec3n sang c\u00e1c k\u1ef3 sau, t\u1ed1i \u0111a 05 n\u0103m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng: <\/b><span style=\"font-weight: 400;\">N\u1ebfu EBITDA \u00e2m (doanh nghi\u1ec7p l\u1ed7 thu\u1ea7n v\u00e0 kh\u1ea5u hao kh\u00f4ng \u0111\u1ee7 b\u00f9), m\u1ee9c tr\u1ea7n 30% s\u1ebd r\u1ea5t th\u1ea5p ho\u1eb7c b\u1eb1ng 0, d\u1eabn \u0111\u1ebfn nguy c\u01a1 ph\u1ea7n l\u1edbn chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i. \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng nh\u1ea1y c\u1ea3m c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t k\u1ef9 tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n.\u00a0<\/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\/cong-thuc-tinh-lai-vay\/\">C\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_quan_trong_Nghi_dinh_202025ND-CP\"><\/span><b>C\u1eadp nh\u1eadt quan tr\u1ecdng Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/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 m\u00e0 m\u1ecdi doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i c\u1eadp nh\u1eadt n\u1ebfu kh\u00f4ng mu\u1ed1n \u00e1p d\u1ee5ng sai lu\u1eadt. Ng\u00e0y 10\/02\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27\/03\/2025 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2024.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng n\u1ed9i dung s\u1eeda \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loai_tru_to_chuc_tin_dung_doc_lap_khoi_pham_vi_ben_lien_ket\"><\/span><b>Lo\u1ea1i tr\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp kh\u1ecfi ph\u1ea1m vi 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;\">Tr\u01b0\u1edbc \u0111\u00e2y, m\u1ed9t ng\u00e2n h\u00e0ng hay t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p vay v\u1ed1n v\u01b0\u1ee3t ng\u01b0\u1ee1ng nh\u1ea5t \u0111\u1ecbnh c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 b\u00ean li\u00ean k\u1ebft, k\u00e9o theo vi\u1ec7c doanh nghi\u1ec7p b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e3i vay 30%. D\u00f9 b\u1ea3n ch\u1ea5t hai b\u00ean ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n. Ngh\u1ecb \u0111\u1ecbnh 20\/2025 s\u1eeda \u0111\u1ed5i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">N\u1ebfu b\u00ean cho vay ho\u1eb7c b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp (ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay (v\u00e0 ng\u01b0\u1ee3c l\u1ea1i), th\u00ec quan h\u1ec7 vay v\u1ed1n \u0111\u00f3 kh\u00f4ng b\u1ecb coi l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 ph\u1ea7n chi ph\u00ed l\u00e3i vay ng\u00e2n h\u00e0ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00e0y kh\u00f4ng c\u00f2n b\u1ecb \u00e1p tr\u1ea7n 30% EBITDA.<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/\">Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_ro_tieu_chi_xac_dinh_lien_ket_qua_von_vay\"><\/span><b>L\u00e0m r\u00f5 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh li\u00ean k\u1ebft qua v\u1ed1n vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft theo v\u1ed1n vay ch\u1ec9 ph\u00e1t sinh khi t\u1ed5ng d\u01b0 n\u1ee3 vay c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u1edbi b\u00ean cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n: \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_trach_nhiem_phoi_hop\"><\/span><b>B\u1ed5 sung tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 21, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c ph\u1ed1i h\u1ee3p cung c\u1ea5p th\u00f4ng tin, ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_the_Phu_luc_I_ve_thong_tin_quan_he_lien_ket\"><\/span><b>Thay th\u1ebf Ph\u1ee5 l\u1ee5c I v\u1ec1 th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay th\u1ebf Ph\u1ee5 l\u1ee5c I v\u1ec1 th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, bi\u1ec3u m\u1eabu k\u00ea khai k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n TNDN c\u0169ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_chuyen_tiep_can_dac_biet_luu_y\"><\/span><b>Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4490\" aria-describedby=\"caption-attachment-4490\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4490\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-trong-giao-dich-lien-ket-va-quy-dinh-chuyen-tiep-dac-biet-luu-y.jpg\" alt=\"Kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-trong-giao-dich-lien-ket-va-quy-dinh-chuyen-tiep-dac-biet-luu-y.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-trong-giao-dich-lien-ket-va-quy-dinh-chuyen-tiep-dac-biet-luu-y-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-trong-giao-dich-lien-ket-va-quy-dinh-chuyen-tiep-dac-biet-luu-y-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-trong-giao-dich-lien-ket-va-quy-dinh-chuyen-tiep-dac-biet-luu-y-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-trong-giao-dich-lien-ket-va-quy-dinh-chuyen-tiep-dac-biet-luu-y-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4490\" class=\"wp-caption-text\">Kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf giai \u0111o\u1ea1n 2020 &#8211; 2023, n\u1ebfu doanh nghi\u1ec7p \u0111i vay ch\u1ec9 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (theo \u0111i\u1ec3m d c\u0169) v\u00e0 c\u00f3 chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16, th\u00ec k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2024:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng c\u00f2n quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi: Ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb, ch\u01b0a chuy\u1ec3n h\u1ebft t\u00ednh \u0111\u1ebfn cu\u1ed1i n\u0103m 2023 s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u chuy\u1ec3n sang c\u00e1c k\u1ef3 c\u00f2n l\u1ea1i trong th\u1eddi gian chuy\u1ec3n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eabn c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft: Ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb ti\u1ebfp t\u1ee5c x\u1eed l\u00fd theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132 (chuy\u1ec3n ti\u1ebfp th\u00f4ng th\u01b0\u1eddng, ch\u1ec9 s\u1eed d\u1ee5ng khi EBITDA \u0111\u1ee7 l\u1edbn \u0111\u1ec3 h\u1ea5p th\u1ee5).\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 20\/2025 kh\u00f4ng b\u00e3i b\u1ecf \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132. Doanh nghi\u1ec7p v\u1eabn c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u00e1c b\u00ean kh\u00e1c (nh\u01b0 c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con, c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh&#8230;) th\u00ec v\u1eabn ti\u1ebfp t\u1ee5c b\u1ecb kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u1edf m\u1ee9c 30% EBITDA nh\u01b0 c\u0169.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_giao_dich_lien_ket_Xu_ly_phan_vuot_muc\"><\/span><b>Chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft: X\u1eed l\u00fd ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd ph\u1ea7n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/chi-phi-lai-vay-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u01b0\u1ee3t tr\u1ea7n 30% l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p d\u1ec5 b\u1ecf s\u00f3t nh\u1ea5t, v\u00ec \u1ea3nh h\u01b0\u1edfng v\u00e0 k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m v\u00e0 \u0111\u00f2i h\u1ecfi theo d\u00f5i li\u00ean t\u1ee5c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c trong m\u1ed9t k\u1ef3 kh\u00f4ng b\u1ecb m\u1ea5t h\u1eb3n, m\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb \u1edf k\u1ef3 sau khi chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf c\u1ee7a k\u1ef3 \u0111\u00f3 th\u1ea5p h\u01a1n m\u1ee9c tr\u1ea7n 30%,\u00a0 t\u1ee9c l\u00e0 c\u00f2n &#8220;d\u01b0 \u0111\u1ecba&#8221; \u0111\u1ec3 h\u1ea5p th\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian chuy\u1ec3n ti\u1ebfp t\u1ed1i \u0111a 05 n\u0103m li\u00ean t\u1ee5c, qu\u00e1 th\u1eddi h\u1ea1n m\u00e0 ch\u01b0a chuy\u1ec3n h\u1ebft th\u00ec ph\u1ea7n c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp n\u1eefa v\u00e0 b\u1ecb lo\u1ea1i v\u0129nh vi\u1ec5n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> khuy\u1ebfn ngh\u1ecb: V\u00ec \u0111\u1eb7c th\u00f9 n\u00e0y, doanh nghi\u1ec7p n\u00ean l\u1eadp m\u1ed9t b\u1ea3ng theo d\u00f5i chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c qua t\u1eebng n\u0103m \u0111\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh, nh\u1eb1m tr\u00e1nh sai s\u00f3t trong vi\u1ec7c n\u1ed9p thi\u1ebfu thu\u1ebf v\u00e0 \u0111\u00e1nh m\u1ea5t quy\u1ec1n chuy\u1ec3n ti\u1ebfp h\u1ee3p ph\u00e1p.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_132\"><\/span><b>T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea3m th\u1ea5y quy \u0111\u1ecbnh qu\u00e1 nhi\u1ec1u t\u1ea7ng l\u1edbp v\u00e0 nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 ch\u01b0a \u0111\u1ee7 t\u1ef1 tin \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u1eebng con s\u1ed1 \u0111\u1ec1u \u0111\u00fang lu\u1eadt, th\u00ec \u0111\u00e2y ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p l\u00fd \u0111\u1ec3 c\u00e2n nh\u1eafc m\u1ed9t \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n \u0111\u1ed3ng h\u00e0nh. V\u1edbi kinh nghi\u1ec7m \u0111\u1ed3ng h\u00e0nh c\u00f9ng nhi\u1ec1u doanh nghi\u1ec7p FDI \u0111a l\u0129nh v\u1ef1c, MAN &#8211; Master Accountant Network chuy\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/\">t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1edbi nh\u1eefng h\u1ed7 tr\u1ee3 c\u1ee5 th\u1ec3 nh\u01b0:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t v\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea1m vi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh EBITDA v\u00e0 t\u01b0 v\u1ea5n l\u1ed9 tr\u00ecnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/phu-luc-giao-dich-lien-ket\/\">Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch l\u1edbn nh\u1ea5t khi \u0111\u1ed3ng h\u00e0nh c\u00f9ng MAN kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf vi\u1ec7c t\u00ednh \u0111\u00fang m\u1ed9t con s\u1ed1, m\u00e0 \u1edf ch\u1ed7 doanh nghi\u1ec7p c\u00f3 m\u1ed9t b\u00ean \u0111\u1ed9c l\u1eadp ki\u1ec3m ch\u1ee9ng l\u1ea1i to\u00e0n b\u1ed9 t\u00ednh logic,\u00a0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro truy thu v\u00e0 y\u00ean t\u00e2m h\u01a1n khi \u0111\u1ed1i di\u1ec7n v\u1edbi thanh tra, ki\u1ec3m tra thu\u1ebf.\u00a0<\/span><\/p>\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;\">Kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 quy \u0111\u1ecbnh doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ecf qua, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh vay v\u1ed1n gi\u1eefa c\u00e1c b\u00ean li\u00ean quan. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang giao d\u1ecbch li\u00ean k\u1ebft, t\u00ednh \u0111\u00fang chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 ki\u1ec3m so\u00e1t gi\u1edbi h\u1ea1n 30% EBITDA s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u00fa tr\u1ecdng, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ed3 s\u01a1, s\u1ed1 li\u1ec7u v\u00e0 quy tr\u00ecnh n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7. Khi ngu\u1ed3n l\u1ef1c k\u1ebf to\u00e1n ch\u01b0a \u0111\u1ee7 chuy\u00ean s\u00e2u, gi\u1ea3i ph\u00e1p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-chuyen-gia\/\">t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 <\/a><\/span><\/strong><span style=\"font-weight: 400;\">c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><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;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_khong_che_lai_vay_trong_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<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=\"Khoan_vay_giua_cac_cong_ty_cung_chu_so_huu_co_bi_ap_dung_khong_che_lai_vay_khong\"><\/span>Kho\u1ea3n vay gi\u1eefa c\u00e1c c\u00f4ng ty c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu c\u00f3 b\u1ecb \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay 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. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u00f4ng ty c\u00f3 c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t, chi ph\u1ed1i theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec kho\u1ea3n vay gi\u1eefa c\u00e1c b\u00ean c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Khi \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.                     <\/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_co_nhieu_khoan_vay_thi_xac_dinh_khong_che_lai_vay_nhu_the_nao\"><\/span>Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u kho\u1ea3n vay th\u00ec x\u00e1c \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p kh\u00f4ng t\u00ednh ri\u00eang t\u1eebng kho\u1ea3n vay \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c 30% m\u00e0 c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n trong k\u1ef3, sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf d\u1ef1a tr\u00ean EBITDA. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n vay, chi ph\u00ed l\u00e3i vay v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch khi t\u00ednh to\u00e1n.                    <\/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_doanh_nghiep_khong_phat_sinh_lai_vay_tu_ben_lien_ket_nhung_co_vay_ngan_hang_thi_co_bi_khong_che_lai_vay_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh l\u00e3i vay t\u1eeb b\u00ean li\u00ean k\u1ebft nh\u01b0ng c\u00f3 vay ng\u00e2n h\u00e0ng th\u00ec c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e3i vay 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\u1ea7n xem x\u00e9t t\u1ed5ng th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng. Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Kh\u00f4ng ch\u1ec9 kho\u1ea3n vay t\u1eeb b\u00ean li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 to\u00e0n b\u1ed9 giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n.                    <\/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=\"Co_phai_nam_nao_doanh_nghiep_cung_duoc_chuyen_phan_lai_vay_vuot_muc_khong_che_sang_nam_sau_khong\"><\/span>C\u00f3 ph\u1ea3i n\u0103m n\u00e0o doanh nghi\u1ec7p c\u0169ng \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf 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\tKh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c chuy\u1ec3n. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o kho\u1ea3n chi ph\u00ed l\u00e3i vay thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n theo d\u00f5i li\u00ean t\u1ee5c trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh chi ph\u00ed ch\u01b0a \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=\"Cach_tinh_chi_phi_lai_vay_theo_Nghi_dinh_132_co_can_dua_tren_so_lieu_ke_toan_hay_so_lieu_quyet_toan_thue\"><\/span>C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f3 c\u1ea7n d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n hay s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c t\u00ednh to\u00e1n c\u1ea7n d\u1ef1a tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang l\u1ee3i nhu\u1eadn thu\u1ea7n, chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 chi ph\u00ed kh\u1ea5u hao l\u00e0m c\u01a1 s\u1edf t\u00ednh EBITDA.                     <\/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_nen_chuan_bi_ho_so_gi_de_chung_minh_chi_phi_lai_vay_hop_le\"><\/span>Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh chi ph\u00ed l\u00e3i vay h\u1ee3p l\u1ec7?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean l\u01b0u gi\u1eef c\u00e1c t\u00e0i li\u1ec7u nh\u01b0: H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n; H\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch vay; Ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e3i vay; H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft li\u00ean quan v\u00e0 B\u1ea3ng t\u00ednh x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 132. Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u00fap doanh nghi\u1ec7p thu\u1eadn l\u1ee3i h\u01a1n khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\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\": \"Kho\u1ea3n vay gi\u1eefa c\u00e1c c\u00f4ng ty c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu c\u00f3 b\u1ecb \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay 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. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u00f4ng ty c\u00f3 c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t, chi ph\u1ed1i theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec kho\u1ea3n vay gi\u1eefa c\u00e1c b\u00ean c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Khi \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.\"\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 c\u00f3 nhi\u1ec1u kho\u1ea3n vay th\u00ec x\u00e1c \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p kh\u00f4ng t\u00ednh ri\u00eang t\u1eebng kho\u1ea3n vay \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c 30% m\u00e0 c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n trong k\u1ef3, sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf d\u1ef1a tr\u00ean EBITDA. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n vay, chi ph\u00ed l\u00e3i vay v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch khi t\u00ednh to\u00e1n.\"\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 doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh l\u00e3i vay t\u1eeb b\u00ean li\u00ean k\u1ebft nh\u01b0ng c\u00f3 vay ng\u00e2n h\u00e0ng th\u00ec c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e3i vay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u1ea7n xem x\u00e9t t\u1ed5ng th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng. Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Kh\u00f4ng ch\u1ec9 kho\u1ea3n vay t\u1eeb b\u00ean li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 to\u00e0n b\u1ed9 giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n.\"\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\u00f3 ph\u1ea3i n\u0103m n\u00e0o doanh nghi\u1ec7p c\u0169ng \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf 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\": \"Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c chuy\u1ec3n. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o kho\u1ea3n chi ph\u00ed l\u00e3i vay thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n theo d\u00f5i li\u00ean t\u1ee5c trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh chi ph\u00ed ch\u01b0a \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\": \"C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f3 c\u1ea7n d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n hay s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c t\u00ednh to\u00e1n c\u1ea7n d\u1ef1a tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang l\u1ee3i nhu\u1eadn thu\u1ea7n, chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 chi ph\u00ed kh\u1ea5u hao l\u00e0m c\u01a1 s\u1edf t\u00ednh EBITDA.\"\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 n\u00ean chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh chi ph\u00ed l\u00e3i vay h\u1ee3p l\u1ec7?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean l\u01b0u gi\u1eef c\u00e1c t\u00e0i li\u1ec7u nh\u01b0: H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n; H\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch vay; Ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e3i vay; H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft li\u00ean quan v\u00e0 B\u1ea3ng t\u00ednh x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 132. Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u00fap doanh nghi\u1ec7p thu\u1eadn l\u1ee3i h\u01a1n khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\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","protected":false},"excerpt":{"rendered":"<p>Kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi ph\u00e1t sinh c\u00e1c kho\u1ea3n vay v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro b\u1ecb lo\u1ea1i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4493,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4489","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\/4489","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=4489"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4489\/revisions"}],"predecessor-version":[{"id":4494,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4489\/revisions\/4494"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4493"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}