{"id":4503,"date":"2026-06-26T11:08:38","date_gmt":"2026-06-26T04:08:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4503"},"modified":"2026-06-26T11:08:38","modified_gmt":"2026-06-26T04:08:38","slug":"khong-che-chi-phi-lai-vay-nghi-dinh-20","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/","title":{"rendered":"Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/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\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a <\/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;\">, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay qua c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00e1ch x\u00e1c \u0111\u1ecbnh, t\u00ednh to\u00e1n v\u00e0 theo d\u00f5i ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 kho\u1ea3n vay t\u1eeb b\u00ean li\u00ean k\u1ebft ho\u1eb7c ph\u00e1t sinh giao d\u1ecbch t\u00e0i ch\u00ednh ph\u1ee9c t\u1ea1p.\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-chi-phi-lai-vay-nghi-dinh-20\/#Khong_che_chi_phi_lai_vay_theo_Nghi_dinh_20_la_gi\" >Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20 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-chi-phi-lai-vay-nghi-dinh-20\/#Nhung_diem_moi_ve_khong_che_chi_phi_lai_vay\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Xac_dinh_chi_phi_lai_vay_duoc_tru_nhu_the_nao\" >X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Chi_phi_lai_vay_khong_duoc_tru_duoc_xu_ly_nhu_the_nao\" >Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Doanh_nghiep_nao_can_dac_biet_luu_y_ty_le_khong_che_lai_vay\" >Doanh nghi\u1ec7p n\u00e0o c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf l\u00e3i vay<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Doanh_nghiep_co_khoan_vay_tu_cong_ty_me_cong_ty_lien_ket\" >Doanh nghi\u1ec7p c\u00f3 kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9, c\u00f4ng ty 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Doanh_nghiep_co_giao_dich_bao_lanh_vay_von\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch b\u1ea3o l\u00e3nh vay v\u1ed1n<\/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-chi-phi-lai-vay-nghi-dinh-20\/#Doanh_nghiep_hoat_dong_theo_mo_hinh_cong_ty_me_va_cong_ty_con_hoac_tap_doan\" >Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con ho\u1eb7c t\u1eadp \u0111o\u00e0n<\/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-chi-phi-lai-vay-nghi-dinh-20\/#Doanh_nghiep_co_chi_phi_tai_chinh_hoac_chi_phi_lai_vay_lon_trong_ky\" >Doanh nghi\u1ec7p c\u00f3 chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed l\u00e3i vay l\u1edbn trong k\u1ef3<\/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-chi-phi-lai-vay-nghi-dinh-20\/#Doanh_nghiep_co_ty_le_su_dung_von_vay_cao\" >Doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 s\u1eed d\u1ee5ng v\u1ed1n vay cao<\/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-chi-phi-lai-vay-nghi-dinh-20\/#Vai_tro_cua_don_vi_dich_vu_trong_viec_kiem_soat_chi_phi_lai_vay_giao_dich_lien_ket\" >Vai tr\u00f2 c\u1ee7a \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 trong vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Danh_gia_doanh_nghiep_co_thuoc_pham_vi_ap_dung_quy_dinh_giao_dich_lien_ket_hay_khong\" >\u0110\u00e1nh gi\u00e1 doanh nghi\u1ec7p c\u00f3 thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Kiem_tra_va_tinh_toan_chi_phi_lai_vay_theo_dung_quy_dinh\" >Ki\u1ec3m tra v\u00e0 t\u00ednh to\u00e1n chi ph\u00ed l\u00e3i vay theo \u0111\u00fang quy \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Ra_soat_tinh_hop_ly_cua_khoan_vay_va_ho_so_lien_quan\" >R\u00e0 so\u00e1t t\u00ednh h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n vay v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan<\/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\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Ho_tro_lap_va_hoan_thien_ho_so_giao_dich_lien_ket\" >H\u1ed7 tr\u1ee3 l\u1eadp v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Ho_tro_doanh_nghiep_giai_trinh_khi_co_quan_thue_kiem_tra\" >H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra\u00a0<\/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\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Cau_hoi_thuong_gap_ve_khong_che_chi_phi_lai_vay_Nghi_dinh_20\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Chi_phi_lai_vay_bi_khong_che_co_bi_loai_bo_hoan_toan_khong\" >Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf c\u00f3 b\u1ecb lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n 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-chi-phi-lai-vay-nghi-dinh-20\/#Doanh_nghiep_vay_ngan_hang_co_bi_ap_dung_khong_che_chi_phi_lai_vay_khong\" >Doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf chi ph\u00ed 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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Doanh_nghiep_can_chuan_bi_ho_so_gi_de_chung_minh_chi_phi_lai_vay_hop_le\" >Doanh nghi\u1ec7p c\u1ea7n 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><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Nghi_dinh_20_giao_dich_lien_ket_co_anh_huong_nhu_the_nao_den_doanh_nghiep_co_khoan_vay_lon\" >Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p c\u00f3 kho\u1ea3n vay l\u1edbn?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-nghi-dinh-20\/#Lam_the_nao_de_xac_dinh_phan_chi_phi_lai_vay_duoc_tru\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_che_chi_phi_lai_vay_theo_Nghi_dinh_20_la_gi\"><\/span><b>Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20 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 chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n ph\u1ea7n chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/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, chi ph\u00ed l\u00e3i vay ph\u00e1t sinh kh\u00f4ng m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a to\u00e0n b\u1ed9 v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd m\u00e0 c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau c\u1ee7a quy \u0111\u1ecbnh n\u00e0y l\u00e0 ki\u1ec3m so\u00e1t t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n vay li\u00ean k\u1ebft \u0111\u1ec3 l\u00e0m t\u0103ng chi ph\u00ed t\u00e0i ch\u00ednh, gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_ve_khong_che_chi_phi_lai_vay\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4504\" aria-describedby=\"caption-attachment-4504\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4504\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-diem-moi-ve-khong-che-chi-phi-lai-vay-Nghi-dinh-20.jpg\" alt=\"C\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-diem-moi-ve-khong-che-chi-phi-lai-vay-Nghi-dinh-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-diem-moi-ve-khong-che-chi-phi-lai-vay-Nghi-dinh-20-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-diem-moi-ve-khong-che-chi-phi-lai-vay-Nghi-dinh-20-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-diem-moi-ve-khong-che-chi-phi-lai-vay-Nghi-dinh-20-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-diem-moi-ve-khong-che-chi-phi-lai-vay-Nghi-dinh-20-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4504\" class=\"wp-caption-text\">C\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0 s\u1eeda \u0111\u1ed5i ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vay v\u1ed1n ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh vay v\u1ed1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y d\u1ef1a tr\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay gi\u1eefa doanh nghi\u1ec7p \u0111i vay v\u00e0 doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n d\u01b0 n\u1ee3 \u0111\u1ea1t ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u theo t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi chi\u1ebfm t\u1ef7 tr\u1ecdng nh\u1ea5t \u0111\u1ecbnh trong t\u1ed5ng d\u01b0 n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m thay \u0111\u1ed5i n\u00e0y gi\u00fap vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng s\u00e1t h\u01a1n v\u1edbi t\u00ecnh tr\u1ea1ng vay v\u1ed1n th\u1ef1c t\u1ebf.\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\/nghi-dinh-20-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_chi_phi_lai_vay_duoc_tru_nhu_the_nao\"><\/span><b>X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4505\" aria-describedby=\"caption-attachment-4505\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4505\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-chi-phi-lai-vay-Nghi-dinh-20-va-cach-xac-dinh-chi-phi-lai-vay-duoc-tru.jpg\" alt=\"Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20 v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh 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-chi-phi-lai-vay-Nghi-dinh-20-va-cach-xac-dinh-chi-phi-lai-vay-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-chi-phi-lai-vay-Nghi-dinh-20-va-cach-xac-dinh-chi-phi-lai-vay-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-chi-phi-lai-vay-Nghi-dinh-20-va-cach-xac-dinh-chi-phi-lai-vay-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-chi-phi-lai-vay-Nghi-dinh-20-va-cach-xac-dinh-chi-phi-lai-vay-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-chi-phi-lai-vay-Nghi-dinh-20-va-cach-xac-dinh-chi-phi-lai-vay-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4505\" class=\"wp-caption-text\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20 v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 <\/span><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><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ph\u1ea7n b\u1ecb chuy\u1ec3n sang k\u1ef3 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh c\u01a1 b\u1ea3n:<\/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 \u0111\u01b0\u1ee3c tr\u1eeb = 30% x T\u1ed5ng 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 trong k\u1ef3<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:\u00a0<\/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 thu\u1ea7n: L\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed l\u00e3i vay ph\u00e1t sinh v\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay, ti\u1ec1n g\u1eedi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo theo \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network khuy\u1ebfn ngh\u1ecb: Doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng b\u1ea3ng theo d\u00f5i ri\u00eang \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ph\u1ea7n chi ph\u00ed \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp gi\u1eefa c\u00e1c n\u0103m.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_khong_duoc_tru_duoc_xu_ly_nhu_the_nao\"><\/span><b>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4506\" aria-describedby=\"caption-attachment-4506\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4506\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-chi-phi-lai-vay-Nghi-dinh-20-va-cach-xac-dinh-chi-phi-lai-vay-khong-duoc-tru.jpg\" alt=\"Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20 v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-chi-phi-lai-vay-Nghi-dinh-20-va-cach-xac-dinh-chi-phi-lai-vay-khong-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-chi-phi-lai-vay-Nghi-dinh-20-va-cach-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-chi-phi-lai-vay-Nghi-dinh-20-va-cach-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-chi-phi-lai-vay-Nghi-dinh-20-va-cach-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-chi-phi-lai-vay-Nghi-dinh-20-va-cach-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4506\" class=\"wp-caption-text\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20 v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay, tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed l\u00e3i vay thu\u1ea7n trong k\u1ef3 v\u01b0\u1ee3t m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf th\u00ec ph\u1ea7n v\u01b0\u1ee3t n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh ngay v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, kho\u1ea3n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb n\u00e0y kh\u00f4ng b\u1ecb lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c theo d\u00f5i \u0111\u1ec3 chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo v\u00e0 ti\u1ebfp t\u1ee5c xem x\u00e9t kh\u1ea5u tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. Th\u1eddi gian chuy\u1ec3n ti\u1ebfp t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo gi\u1edbi h\u1ea1n ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i khi quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf theo d\u00f5i ri\u00eang \u0111\u1ed1i v\u1edbi kho\u1ea3n chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf qua t\u1eebng n\u0103m, bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf trong t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf: Doanh nghi\u1ec7p c\u1ea7n t\u00ednh to\u00e1n ph\u1ea7n chi ph\u00ed l\u00e3i vay thu\u1ea7n ph\u00e1t sinh, so s\u00e1nh v\u1edbi m\u1ee9c chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb theo c\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i s\u1ed1 d\u01b0 chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau: Kho\u1ea3n chi ph\u00ed n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang theo t\u1eebng n\u0103m ph\u00e1t sinh, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecf s\u00f3t ho\u1eb7c nh\u1ea7m l\u1eabn khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp ph\u00e1t sinh chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c tr\u1eeb khi l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN: \u1ede c\u00e1c k\u1ef3 ti\u1ebfp theo, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu ph\u1ea7n chi ph\u00ed l\u00e3i vay chuy\u1ec3n ti\u1ebfp v\u1edbi gi\u1edbi h\u1ea1n kh\u1ea5u tr\u1eeb c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng qu\u1ea3n l\u00fd \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u v\u1ec1 chi ph\u00ed l\u00e3i vay chuy\u1ec3n ti\u1ebfp, r\u1ee7i ro c\u00f3 th\u1ec3 ph\u00e1t sinh g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh sai chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai sai ngh\u0129a v\u1ee5 thu\u1ebf do thi\u1ebfu c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eb7p kh\u00f3 kh\u0103n khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u ki\u1ec3m tra h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, b\u00ean c\u1ea1nh vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/giao-dich-lien-ket-nghi-dinh-20\/\">giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 vay v\u1ed1n, b\u1ea3ng t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0 quy tr\u00ecnh l\u01b0u tr\u1eef d\u1eef li\u1ec7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7, minh b\u1ea1ch.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_can_dac_biet_luu_y_ty_le_khong_che_lai_vay\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4507\" aria-describedby=\"caption-attachment-4507\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4507\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-nao-can-dac-biet-luu-y-muc-khong-che-chi-phi-lai-vay-Nghi-dinh-20.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-nao-can-dac-biet-luu-y-muc-khong-che-chi-phi-lai-vay-Nghi-dinh-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-nao-can-dac-biet-luu-y-muc-khong-che-chi-phi-lai-vay-Nghi-dinh-20-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-nao-can-dac-biet-luu-y-muc-khong-che-chi-phi-lai-vay-Nghi-dinh-20-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-nao-can-dac-biet-luu-y-muc-khong-che-chi-phi-lai-vay-Nghi-dinh-20-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-nao-can-dac-biet-luu-y-muc-khong-che-chi-phi-lai-vay-Nghi-dinh-20-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4507\" class=\"wp-caption-text\">Doanh nghi\u1ec7p n\u00e0o c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p m\u1ed9t c\u00e1ch chung chung, m\u00e0 t\u1eadp trung v\u00e0o c\u00e1c doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. V\u00ec v\u1eady, nh\u1eefng doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh quan h\u1ec7 vay v\u1ed1n, h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh ho\u1eb7c giao d\u1ecbch t\u00e0i ch\u00ednh v\u1edbi b\u00ean li\u00ean k\u1ebft c\u1ea7n \u0111\u1eb7c bi\u1ec7t r\u00e0 so\u00e1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 nh\u00f3m doanh nghi\u1ec7p c\u00f3 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng cao g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_khoan_vay_tu_cong_ty_me_cong_ty_lien_ket\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9, c\u00f4ng ty 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\u1eddng h\u1ee3p doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9, c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n ho\u1eb7c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, kho\u1ea3n l\u00e3i vay ph\u00e1t sinh c\u00f3 th\u1ec3 thu\u1ed9c ph\u1ea1m vi xem x\u00e9t khi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p 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;\">B\u00ean cho vay c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean k\u1ebft theo quy \u0111\u1ecbnh kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay c\u00f3 l\u00e0m ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng.<\/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 c\u00f3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro do c\u00e1c kho\u1ea3n vay n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_bao_lanh_vay_von\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch b\u1ea3o l\u00e3nh vay v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 kho\u1ea3n vay tr\u1ef1c ti\u1ebfp gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean li\u00ean k\u1ebft \u0111\u1ee9ng ra b\u1ea3o l\u00e3nh kho\u1ea3n vay t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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;\">B\u00ean b\u1ea3o l\u00e3nh c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh c\u00f3 thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u00e1t sinh kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ecf s\u00f3t c\u00e1c giao d\u1ecbch b\u1ea3o l\u00e3nh c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_hoat_dong_theo_mo_hinh_cong_ty_me_va_cong_ty_con_hoac_tap_doan\"><\/span><b>Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con ho\u1eb7c t\u1eadp \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n th\u01b0\u1eddng c\u00f3 nhi\u1ec1u giao d\u1ecbch n\u1ed9i b\u1ed9 nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay v\u1ed1n gi\u1eefa c\u00e1c c\u00f4ng ty trong c\u00f9ng h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u chuy\u1ec3n v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n chi ph\u00ed thay ho\u1eb7c ph\u00e2n b\u1ed5 chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng giao d\u1ecbch n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, t\u1eeb \u0111\u00f3 \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_chi_phi_tai_chinh_hoac_chi_phi_lai_vay_lon_trong_ky\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed l\u00e3i vay l\u1edbn trong k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay c\u1ea3 khi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 nhi\u1ec1u giao d\u1ecbch vay n\u1ed9i b\u1ed9, vi\u1ec7c ph\u00e1t sinh chi ph\u00ed l\u00e3i vay l\u1edbn v\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n t\u00ednh to\u00e1n:<\/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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, cho vay (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay thu\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo c\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 ph\u1ea7n c\u1ea7n theo d\u00f5i chuy\u1ec3n ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_ty_le_su_dung_von_vay_cao\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 s\u1eed d\u1ee5ng v\u1ed1n vay cao<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh l\u1edbn, th\u01b0\u1eddng xuy\u00ean huy \u0111\u1ed9ng v\u1ed1n \u0111\u1ec3 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh chi ph\u00ed l\u00e3i vay \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi chi ph\u00ed l\u00e3i vay t\u0103ng cao, nguy c\u01a1 ph\u1ea7n chi ph\u00ed n\u00e0y v\u01b0\u1ee3t m\u1ee9c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u0169ng t\u0103ng l\u00ean, d\u1eabn \u0111\u1ebfn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng:<\/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 danh s\u00e1ch 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;\">Ki\u1ec3m tra c\u00e1c h\u1ee3p \u0111\u1ed3ng vay, b\u1ea3o l\u00e3nh vay v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng theo d\u00f5i chi ph\u00ed l\u00e3i vay theo t\u1eebng k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean s\u00e2u v\u1ec1 thu\u1ebf v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, 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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 <\/span><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;\"> s\u1ebd h\u1ed7 tr\u1ee3 \u0111\u00e1nh gi\u00e1 \u0111\u00fang ph\u1ea1m vi \u00e1p d\u1ee5ng, ki\u1ec3m tra c\u00e1ch t\u00ednh to\u00e1n v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_don_vi_dich_vu_trong_viec_kiem_soat_chi_phi_lai_vay_giao_dich_lien_ket\"><\/span><b>Vai tr\u00f2 c\u1ee7a \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 trong vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng ch\u1ec9 y\u00eau c\u1ea7u doanh nghi\u1ec7p hi\u1ec3u quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n \u0111\u00f2i h\u1ecfi kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, x\u00e1c \u0111\u1ecbnh \u0111\u00fang giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ki\u1ec3m so\u00e1t h\u1ed3 s\u01a1 ch\u1ee9ng minh. \u0110\u00e2y l\u00e0 nh\u1eefng c\u00f4ng vi\u1ec7c th\u01b0\u1eddng ph\u1ee9c t\u1ea1p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean s\u00e2u v\u1ec1 thu\u1ebf v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network c\u00f3 vai tr\u00f2 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh t\u1eeb r\u00e0 so\u00e1t, t\u00ednh to\u00e1n \u0111\u1ebfn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1, c\u1ee5 th\u1ec3:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_gia_doanh_nghiep_co_thuoc_pham_vi_ap_dung_quy_dinh_giao_dich_lien_ket_hay_khong\"><\/span><b>\u0110\u00e1nh gi\u00e1 doanh nghi\u1ec7p c\u00f3 thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t c\u00e1c m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch vay v\u1ed1n, b\u1ea3o l\u00e3nh ho\u1eb7c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh nghi\u1ec7p c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng, b\u1edfi \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_va_tinh_toan_chi_phi_lai_vay_theo_dung_quy_dinh\"><\/span><b>Ki\u1ec3m tra v\u00e0 t\u00ednh to\u00e1n chi ph\u00ed l\u00e3i vay theo \u0111\u00fang quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN t\u01b0 v\u1ea5n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, 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;\">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;\">Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay, ti\u1ec1n g\u1eedi (n\u1ebfu c\u00f3).<\/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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ph\u1ea7n chi ph\u00ed c\u1ea7n theo d\u00f5i chuy\u1ec3n ti\u1ebfp k\u1ef3 sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_tinh_hop_ly_cua_khoan_vay_va_ho_so_lien_quan\"><\/span><b>R\u00e0 so\u00e1t t\u00ednh h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n vay v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c t\u00ednh to\u00e1n, MAN c\u00f2n h\u1ed7 tr\u1ee3 ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 nh\u01b0:<\/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 vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n.<\/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<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t tr\u01b0\u1edbc gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n c\u00e1c \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p v\u00e0 ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_tro_lap_va_hoan_thien_ho_so_giao_dich_lien_ket\"><\/span><b>H\u1ed7 tr\u1ee3 l\u1eadp v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, MAN c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh giao d\u1ecbch c\u1ea7n k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m nguy c\u01a1 sai l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, h\u1ed3 s\u01a1 thu\u1ebf v\u00e0 th\u1ef1c t\u1ebf giao d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_tro_doanh_nghiep_giai_trinh_khi_co_quan_thue_kiem_tra\"><\/span><b>H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf, c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf xem x\u00e9t k\u1ef9 do \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i th\u00edch ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p c\u01a1 s\u1edf ph\u00e1p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u ch\u1ee9ng minh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng h\u00e0nh trong qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\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 chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u1eb7t ra y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd h\u01a1n c\u00e1c kho\u1ea3n vay, chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. Nh\u1eefng thay \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP gi\u00fap l\u00e0m r\u00f5 h\u01a1n c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh sai s\u00f3t khi k\u00ea khai thu\u1ebf, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c t\u00ednh to\u00e1n, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/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> <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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/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=\"Cau_hoi_thuong_gap_ve_khong_che_chi_phi_lai_vay_Nghi_dinh_20\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 20<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_bi_khong_che_co_bi_loai_bo_hoan_toan_khong\"><\/span>Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf c\u00f3 b\u1ecb lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n 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 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u1ec1u b\u1ecb m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb. Ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 ti\u1ebfp t\u1ee5c xem x\u00e9t kh\u1ea5u tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u1ea7n qu\u1ea3n l\u00fd ri\u00eang kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t quy\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u1edf c\u00e1c k\u1ef3 sau.                    <\/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_co_bi_ap_dung_khong_che_chi_phi_lai_vay_khong\"><\/span>Doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf chi ph\u00ed 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\tVi\u1ec7c vay ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p lu\u00f4n ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay. Doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t t\u1ed5ng th\u1ec3 vi\u1ec7c ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, n\u1ebfu kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn b\u00ean li\u00ean k\u1ebft, ch\u1eb3ng h\u1ea1n c\u00f3 b\u1ea3o l\u00e3nh ho\u1eb7c h\u1ed7 tr\u1ee3 t\u1eeb b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u1ec3 tr\u00e1nh x\u00e1c \u0111\u1ecbnh thi\u1ebfu ngh\u0129a v\u1ee5.                    <\/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_can_chuan_bi_ho_so_gi_de_chung_minh_chi_phi_lai_vay_hop_le\"><\/span>Doanh nghi\u1ec7p c\u1ea7n 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 tr\u1eef \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u nh\u01b0: H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n; H\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean; Ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e3i vay; H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 B\u1ea3ng t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ph\u1ea7n chuy\u1ec3n ti\u1ebfp (n\u1ebfu c\u00f3). Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.                    <\/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=\"Nghi_dinh_20_giao_dich_lien_ket_co_anh_huong_nhu_the_nao_den_doanh_nghiep_co_khoan_vay_lon\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p c\u00f3 kho\u1ea3n vay l\u1edbn?<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 c\u00f3 t\u1ef7 l\u1ec7 s\u1eed d\u1ee5ng v\u1ed1n vay cao ho\u1eb7c ph\u00e1t sinh chi ph\u00ed l\u00e3i vay l\u1edbn c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd v\u00ec ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t gi\u1edbi h\u1ea1n c\u00f3 th\u1ec3 ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng theo d\u00f5i, x\u1eed l\u00fd \u0111\u00fang 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=\"Lam_the_nao_de_xac_dinh_phan_chi_phi_lai_vay_duoc_tru\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb?<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 c\u1ea7n th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n d\u1ef1a tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh li\u00ean quan nh\u01b0 chi ph\u00ed l\u00e3i vay thu\u1ea7n, l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3. \u0110\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n kh\u1edbp v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 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\": \"Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf c\u00f3 b\u1ecb lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n 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 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u1ec1u b\u1ecb m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb. 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Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4508,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4503","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\/4503","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=4503"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4503\/revisions"}],"predecessor-version":[{"id":4509,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4503\/revisions\/4509"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4508"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}