{"id":4527,"date":"2026-07-02T11:15:05","date_gmt":"2026-07-02T04:15:05","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4527"},"modified":"2026-07-02T11:15:05","modified_gmt":"2026-07-02T04:15:05","slug":"hach-toan-muon-tien-giam-doc","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c \u0111\u00fang quy \u0111\u1ecbnh"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c l\u00e0 vi\u1ec7c ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kho\u1ea3n ti\u1ec1n m\u00e0 gi\u00e1m \u0111\u1ed1c (ho\u1eb7c th\u00e0nh vi\u00ean \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty) cho doanh nghi\u1ec7p vay\/m\u01b0\u1ee3n \u0111\u1ec3 b\u1ed5 sung v\u1ed1n ho\u1ea1t \u0111\u1ed9ng. T\u1eeb 01\/01\/2026, kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 3411 theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u0111\u1ed3ng th\u1eddi c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> hay kh\u00f4ng \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/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: 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href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Quy_dinh_ve_viec_giam_doc_cho_doanh_nghiep_muon_tien\" >Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u00e1m \u0111\u1ed1c cho doanh nghi\u1ec7p m\u01b0\u1ee3n ti\u1ec1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Luat_doanh_nghiep_2020\" >Lu\u1eadt doanh nghi\u1ec7p 2020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Thong_tu_992025TT-BTC\" >Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/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\/hach-toan-muon-tien-giam-doc\/#Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/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\/hach-toan-muon-tien-giam-doc\/#Ho_so_can_chuan_bi_khi_hach_toan_muon_tien_giam_doc\" >H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c\u00a0<\/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\/hach-toan-muon-tien-giam-doc\/#Hop_dong_vay_tien_giua_giam_doc_va_cong_ty\" >H\u1ee3p \u0111\u1ed3ng vay ti\u1ec1n gi\u1eefa gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00f4ng ty<\/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\/hach-toan-muon-tien-giam-doc\/#Phieu_thu_phieu_chi_hoac_chung_tu_ngan_hang\" >Phi\u1ebfu thu, phi\u1ebfu chi ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng<\/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\/hach-toan-muon-tien-giam-doc\/#So_ke_toan_theo_doi_khoan_vay\" >S\u1ed5 k\u1ebf to\u00e1n theo d\u00f5i kho\u1ea3n vay<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Cach_hach_toan_muon_tien_giam_doc_theo_tung_truong_hop_cu_the\" >C\u00e1ch h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Truong_hop_muon_tien_khong_lai_suat\" >Tr\u01b0\u1eddng h\u1ee3p m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Truong_hop_muon_tien_co_phat_sinh_lai\" >Tr\u01b0\u1eddng h\u1ee3p m\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u00e1t sinh l\u00e3i<\/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\/hach-toan-muon-tien-giam-doc\/#Truong_hop_gop_von_nhung_chua_hoan_tat_thu_tuc\" >Tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n nh\u01b0ng ch\u01b0a ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c<\/a><\/li><\/ul><\/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\/hach-toan-muon-tien-giam-doc\/#Muon_tien_giam_doc_co_phai_giao_dich_lien_ket_khong\" >M\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Dieu_kien_xac_dinh_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Truong_hop_khong_phai_giao_dich_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Truong_hop_la_giao_dich_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Rui_ro_khi_muon_tien_giam_doc_khong_dung_quy_dinh\" >R\u1ee7i ro khi m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/a><\/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\/hach-toan-muon-tien-giam-doc\/#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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Cau_hoi_thuong_gap_ve_hach_toan_muon_tien_giam_doc\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Giam_doc_cong_ty_TNHH_ho_cong_ty_muon_tien_co_phai_giao_dich_lien_ket_khong\" >Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH ho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Cong_ty_vay_tien_giam_doc_khong_tinh_lai_co_phai_ke_khai_giao_dich_lien_ket_khong\" >C\u00f4ng ty vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng t\u00ednh l\u00e3i c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Co_phai_tinh_lai_vay_theo_gia_thi_truong_khi_giam_doc_cho_muon_tien_khong\" >C\u00f3 ph\u1ea3i t\u00ednh l\u00e3i vay theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng khi gi\u00e1m \u0111\u1ed1c cho m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-muon-tien-giam-doc\/#Khoan_vay_tu_giam_doc_co_can_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >Kho\u1ea3n vay t\u1eeb gi\u00e1m \u0111\u1ed1c c\u00f3 c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_hach_toan_muon_tien_giam_doc\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba t\u1ea1i Vi\u1ec7t Nam, t\u00ecnh tr\u1ea1ng thi\u1ebfu h\u1ee5t v\u1ed1n l\u01b0u \u0111\u1ed9ng t\u1ea1m th\u1eddi kh\u00f4ng ph\u1ea3i l\u00e0 chuy\u1ec7n hi\u1ebfm g\u1eb7p. V\u00e0 m\u1ed9t trong nh\u1eefng gi\u1ea3i ph\u00e1p nhanh nh\u1ea5t, \u00edt th\u1ee7 t\u1ee5c nh\u1ea5t ch\u00ednh l\u00e0 gi\u00e1m \u0111\u1ed1c. Nghe th\u00ec \u0111\u01a1n gi\u1ea3n, nh\u01b0ng \u0111\u1eb1ng sau nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng ch\u1eebng nh\u1ecf n\u00e0y l\u1ea1i \u1ea9n ch\u1ee9a hai r\u1ee7i ro l\u1edbn m\u00e0 kh\u00f4ng ph\u1ea3i k\u1ebf to\u00e1n n\u00e0o c\u0169ng l\u01b0\u1eddng tr\u01b0\u1edbc:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n sai t\u00e0i kho\u1ea3n ho\u1eb7c sai th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu nh\u1eadp v\u00e0 truy thu.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i quy\u1ebft tr\u1ecdn v\u1eb9n c\u1ea3 hai v\u1ea5n \u0111\u1ec1 tr\u00ean, d\u1ef1a tr\u00ean ba c\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u1edbi v\u00e0 quan tr\u1ecdng nh\u1ea5t hi\u1ec7n nay: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Doanh-nghiep-so-59-2020-QH14-427301.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Doanh nghi\u1ec7p 2020<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_viec_giam_doc_cho_doanh_nghiep_muon_tien\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u00e1m \u0111\u1ed1c cho doanh nghi\u1ec7p m\u01b0\u1ee3n ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4529\" aria-describedby=\"caption-attachment-4529\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4529\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-dinh-ve-viec-giam-doc-cho-doanh-nghiep-muon-tien-va-huong-dan-hach-toan-muon-tien-giam-doc.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u00e1m \u0111\u1ed1c cho doanh nghi\u1ec7p m\u01b0\u1ee3n ti\u1ec1n v\u00e0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-dinh-ve-viec-giam-doc-cho-doanh-nghiep-muon-tien-va-huong-dan-hach-toan-muon-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-dinh-ve-viec-giam-doc-cho-doanh-nghiep-muon-tien-va-huong-dan-hach-toan-muon-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-dinh-ve-viec-giam-doc-cho-doanh-nghiep-muon-tien-va-huong-dan-hach-toan-muon-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-dinh-ve-viec-giam-doc-cho-doanh-nghiep-muon-tien-va-huong-dan-hach-toan-muon-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-dinh-ve-viec-giam-doc-cho-doanh-nghiep-muon-tien-va-huong-dan-hach-toan-muon-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4529\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u00e1m \u0111\u1ed1c cho doanh nghi\u1ec7p m\u01b0\u1ee3n ti\u1ec1n v\u00e0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 c\u00e1ch ghi nh\u1eadn tr\u00ean h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. M\u1ed9t s\u1ed1 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_doanh_nghiep_2020\"><\/span><b>Lu\u1eadt doanh nghi\u1ec7p 2020<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p 2020, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n huy \u0111\u1ed9ng v\u1ed1n t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau, bao g\u1ed3m vi\u1ec7c vay v\u1ed1n t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. V\u00ec v\u1eady, tr\u01b0\u1eddng h\u1ee3p gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty vay ti\u1ec1n \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch d\u00e2n s\u1ef1 h\u1ee3p ph\u00e1p n\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC\"><\/span><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, c\u00e1c kho\u1ea3n vay ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa kho\u1ea3n vay ph\u1ea3i tr\u1ea3 v\u00e0 kho\u1ea3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u1eb1m tr\u00e1nh sai l\u1ec7ch s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n vay c\u00f3 ph\u00e1t sinh l\u00e3i su\u1ea5t, doanh nghi\u1ec7p c\u1ea7n ghi nh\u1eadn chi ph\u00ed l\u00e3i vay theo \u0111\u00fang nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o kho\u1ea3n chi ph\u00ed n\u00e0y c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, kho\u1ea3n vay gi\u1eefa c\u00f4ng ty v\u00e0 gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Khi \u0111\u00f3 doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_can_chuan_bi_khi_hach_toan_muon_tien_giam_doc\"><\/span><b>H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4530\" aria-describedby=\"caption-attachment-4530\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4530\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-can-chuan-bi-khi-hach-toan-muon-tien-giam-doc-.jpg\" alt=\"H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c\u00a0\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-can-chuan-bi-khi-hach-toan-muon-tien-giam-doc-.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-can-chuan-bi-khi-hach-toan-muon-tien-giam-doc--300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-can-chuan-bi-khi-hach-toan-muon-tien-giam-doc--1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-can-chuan-bi-khi-hach-toan-muon-tien-giam-doc--768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-can-chuan-bi-khi-hach-toan-muon-tien-giam-doc--18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4530\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o kho\u1ea3n vay \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n ch\u1ea5p nh\u1eadn, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c. C\u00e1c ch\u1ee9ng t\u1eeb quan tr\u1ecdng bao g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hop_dong_vay_tien_giua_giam_doc_va_cong_ty\"><\/span><b>H\u1ee3p \u0111\u1ed3ng vay ti\u1ec1n gi\u1eefa gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00f4ng ty<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 th\u1ec3 hi\u1ec7n r\u00f5 quan h\u1ec7 vay m\u01b0\u1ee3n gi\u1eefa hai b\u00ean, trong \u0111\u00f3 c\u1ea7n n\u00eau c\u00e1c th\u00f4ng tin:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n vay<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n vay<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n ho\u00e0n tr\u1ea3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u00e3i su\u1ea5t ho\u1eb7c x\u00e1c nh\u1eadn kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n vay kh\u00f4ng c\u00f3 l\u00e3i su\u1ea5t, doanh nghi\u1ec7p n\u00ean th\u1ec3 hi\u1ec7n r\u00f5 trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh tranh lu\u1eadn v\u1ec1 b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phieu_thu_phieu_chi_hoac_chung_tu_ngan_hang\"><\/span><b>Phi\u1ebfu thu, phi\u1ebfu chi ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng<\/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 gi\u00e1m \u0111\u1ed1c chuy\u1ec3n ti\u1ec1n cho c\u00f4ng ty:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu nh\u1eadn b\u1eb1ng ti\u1ec1n m\u1eb7t: l\u1eadp phi\u1ebfu thu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu nh\u1eadn qua ng\u00e2n h\u00e0ng: l\u01b0u gi\u1ea5y b\u00e1o C\u00f3, sao k\u00ea giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f4ng ty ho\u00e0n tr\u1ea3 kho\u1ea3n vay c\u1ea7n c\u00f3 phi\u1ebfu chi ho\u1eb7c ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_ke_toan_theo_doi_khoan_vay\"><\/span><b>S\u1ed5 k\u1ebf to\u00e1n theo d\u00f5i kho\u1ea3n vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i ri\u00eang kho\u1ea3n ti\u1ec1n n\u00e0y th\u00f4ng qua:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chung;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n li\u00ean quan;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft kho\u1ea3n vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c theo d\u00f5i chi ti\u1ebft gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t s\u1ed1 d\u01b0 vay, th\u1eddi h\u1ea1n thanh to\u00e1n v\u00e0 tr\u00e1nh nh\u1ea7m l\u1eabn v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_hach_toan_muon_tien_giam_doc_theo_tung_truong_hop_cu_the\"><\/span><b>C\u00e1ch h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y thu\u1ed9c v\u00e0o m\u1ee5c \u0111\u00edch v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c, c\u00e1ch h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c s\u1ebd c\u00f3 s\u1ef1 kh\u00e1c nhau. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u00e2y l\u00e0 v\u1ed1n g\u00f3p, kho\u1ea3n vay kh\u00f4ng l\u00e3i su\u1ea5t hay kho\u1ea3n vay c\u00f3 t\u00ednh l\u00e3i.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_muon_tien_khong_lai_suat\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t trong th\u1ef1c t\u1ebf,\u00a0 gi\u00e1m \u0111\u1ed1c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh cho c\u00f4ng ty m\u00e0 kh\u00f4ng y\u00eau c\u1ea7u b\u1ea5t k\u1ef3 kho\u1ea3n l\u00e3i n\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f4ng ty nh\u1eadn ti\u1ec1n vay:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 112 (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3411 (C\u00e1c kho\u1ea3n \u0111i vay).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f4ng ty ho\u00e0n tr\u1ea3 kho\u1ea3n vay:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3411<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 112.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda:<\/b><span style=\"font-weight: 400;\"> Ng\u00e0y 08\/05\/2025, gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH A chuy\u1ec3n kho\u1ea3n v\u00e0o c\u00f4ng ty 300.000.000 \u0111\u1ed3ng \u0111\u1ec3 b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng, kh\u00f4ng t\u00ednh l\u00e3i, cam k\u1ebft ho\u00e0n tr\u1ea3 trong v\u00f2ng 6 th\u00e1ng. K\u1ebf to\u00e1n ghi nh\u1eadn:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 112: 300.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3411: 300.000.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn ng\u00e0y 08\/11\/2025, c\u00f4ng ty ho\u00e0n tr\u1ea3 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n tr\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3411: 300.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 112: 300.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_muon_tien_co_phat_sinh_lai\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p m\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u00e1t sinh l\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty vay c\u00f3 t\u00ednh l\u00e3i, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn th\u00eam ph\u1ea7n chi ph\u00ed l\u00e3i vay. \u0110\u1ecbnh k\u1ef3 ghi nh\u1eadn chi ph\u00ed l\u00e3i vay 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;\">N\u1ee3 TK 635 (Chi ph\u00ed t\u00e0i ch\u00ednh)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3411.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi tr\u1ea3 n\u1ee3 g\u1ed1c v\u00e0 l\u00e3i:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3411<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 635\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 112.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 m\u1ee9c l\u00e3i su\u1ea5t:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u 468 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015, l\u00e3i su\u1ea5t th\u1ecfa thu\u1eadn kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 20%\/n\u0103m. \u0110\u1ed3ng th\u1eddi, n\u1ebfu c\u00f4ng ty tr\u1ea3 l\u00e3i cho c\u00e1 nh\u00e2n (gi\u00e1m \u0111\u1ed1c), c\u00f4ng ty c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb 5% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean kho\u1ea3n l\u00e3i tr\u01b0\u1edbc khi chi tr\u1ea3, theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n. Ngo\u00e0i ra, \u0111\u1ec3 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, m\u1ee9c l\u00e3i su\u1ea5t ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi m\u1eb7t b\u1eb1ng l\u00e3i su\u1ea5t vay b\u00ecnh qu\u00e2n c\u00f9ng k\u1ef3 h\u1ea1n c\u1ee7a ng\u00e2n h\u00e0ng, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed do v\u01b0\u1ee3t m\u1ee9c h\u1ee3p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_gop_von_nhung_chua_hoan_tat_thu_tuc\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n nh\u01b0ng ch\u01b0a ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai s\u00f3t ph\u1ed5 bi\u1ebfn khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c l\u00e0 nh\u1ea7m l\u1eabn gi\u1eefa kho\u1ea3n vay v\u00e0 kho\u1ea3n g\u00f3p v\u1ed1n. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi gi\u00e1m \u0111\u1ed1c \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, chuy\u1ec3n ti\u1ec1n v\u00e0o c\u00f4ng ty nh\u01b0ng ch\u01b0a ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p 2020.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n g\u00f3p v\u1ed1n, h\u1ea1ch to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 112<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 411 (V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu sau th\u1eddi h\u1ea1n cam k\u1ebft m\u00e0 th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n v\u1eabn ch\u01b0a ho\u00e0n t\u1ea5t, kho\u1ea3n ti\u1ec1n n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i b\u1ea3n ch\u1ea5t th\u00e0nh kho\u1ea3n vay t\u1eeb gi\u00e1m \u0111\u1ed1c v\u00e0 h\u1ea1ch to\u00e1n l\u1ea1i theo TK 3411 nh\u01b0 h\u01b0\u1edbng d\u1eabn \u1edf 02 Tr\u01b0\u1eddng h\u1ee3p tr\u00ean. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch ngay t\u1eeb \u0111\u1ea7u l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c ch\u00ednh x\u00e1c, tr\u00e1nh ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 v\u1ec1 sau.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muon_tien_giam_doc_co_phai_giao_dich_lien_ket_khong\"><\/span><b>M\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u00f2n m\u01a1 h\u1ed3, trong khi vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 v\u1ec1 thu\u1ebf \u0111\u00e1ng k\u1ec3. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u0169ng l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c tr\u01b0\u1edbc khi ho\u00e0n t\u1ea5t h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_xac_dinh_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, m\u1ed9t giao d\u1ecbch vay ho\u1eb7c m\u01b0\u1ee3n ti\u1ec1n gi\u1eefa doanh nghi\u1ec7p v\u00e0 gi\u00e1m \u0111\u1ed1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1m T\u1ed5ng gi\u00e1m \u0111\u1ed1c, ho\u1eb7c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, \u0111i\u1ec1u ki\u1ec7n n\u00e0y \u00e1p d\u1ee5ng k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb kho\u1ea3n vay t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi v\u00e0 ch\u1ec9 khi c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n tr\u00ean c\u00f9ng \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n, giao d\u1ecbch m\u1edbi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_phai_giao_dich_lien_ket\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n vay kh\u00f4ng \u0111\u1ea1t m\u1ee9c 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ho\u1eb7c gi\u00e1m \u0111\u1ed1c kh\u00f4ng thu\u1ed9c nh\u00f3m c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (v\u00ed d\u1ee5 gi\u00e1m \u0111\u1ed1c ch\u1ec9 \u0111\u1ee9ng t\u00ean nh\u01b0ng kh\u00f4ng c\u00f3 th\u1ef1c quy\u1ec1n \u0111i\u1ec1u h\u00e0nh, ho\u1eb7c ch\u1ee9c danh mang t\u00ednh h\u00ecnh th\u1ee9c), giao d\u1ecbch n\u00e0y kh\u00f4ng b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c th\u1ef1c hi\u1ec7n nh\u01b0 m\u1ed9t kho\u1ea3n vay d\u00e2n s\u1ef1 th\u00f4ng th\u01b0\u1eddng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ea7n tr\u00ean, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, kh\u00f4ng b\u1ecb \u00e1p tr\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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_la_giao_dich_lien_ket\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi kho\u1ea3n vay t\u1eeb gi\u00e1m \u0111\u1ed1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u00e1t sinh th\u00eam c\u00e1c ngh\u0129a v\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> trong h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, ch\u1ee9ng minh giao d\u1ecbch tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay khi \u0111\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf trong m\u1ee9c tr\u1ea7n theo t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ed9ng chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3, theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, n\u1ebfu kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i ho\u1eb7c l\u00e3i su\u1ea5t th\u1ea5p h\u01a1n m\u1eb7t b\u1eb1ng th\u1ecb tr\u01b0\u1eddng, c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 coi ph\u1ea7n ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t n\u00e0y l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a gi\u00e1m \u0111\u1ed1c v\u00e0 ti\u1ebfn h\u00e0nh \u1ea5n \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u01b0\u01a1ng \u1ee9ng, theo nguy\u00ean t\u1eafc \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch kh\u00f4ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 50 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14.<\/span><\/p>\n<blockquote><p><b>T\u00ecm hi\u1ec3u 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=\"Rui_ro_khi_muon_tien_giam_doc_khong_dung_quy_dinh\"><\/span><b>R\u1ee7i ro khi m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4531\" aria-describedby=\"caption-attachment-4531\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4531\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Hach-toan-muon-tien-giam-doc-va-rui-ro-thuc-hien-khong-dung-quy-dinh.jpg\" alt=\"H\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u00f3c v\u00e0 r\u1ee7i ro th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Hach-toan-muon-tien-giam-doc-va-rui-ro-thuc-hien-khong-dung-quy-dinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Hach-toan-muon-tien-giam-doc-va-rui-ro-thuc-hien-khong-dung-quy-dinh-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Hach-toan-muon-tien-giam-doc-va-rui-ro-thuc-hien-khong-dung-quy-dinh-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Hach-toan-muon-tien-giam-doc-va-rui-ro-thuc-hien-khong-dung-quy-dinh-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Hach-toan-muon-tien-giam-doc-va-rui-ro-thuc-hien-khong-dung-quy-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4531\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u00f3c v\u00e0 r\u1ee7i ro th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba nh\u00f3m r\u1ee7i ro ch\u00ednh m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i khi h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p trong b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i r\u1ee7i ro<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nguy\u00ean nh\u00e2n<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1eadu qu\u1ea3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng c\u00f3 d\u1ea5u hi\u1ec7u kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (vay kh\u00f4ng l\u00e3i ho\u1eb7c l\u00e3i th\u1ea5p h\u01a1n th\u1ecb tr\u01b0\u1eddng).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh ph\u1ea7n ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a gi\u00e1m \u0111\u1ed1c, \u00e1p thu\u1ebf su\u1ea5t 5% tr\u00ean thu nh\u1eadp b\u1ecb \u1ea5n \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c l\u00e3i su\u1ea5t tr\u1ea3 cho gi\u00e1m \u0111\u1ed1c v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1, ho\u1eb7c v\u01b0\u1ee3t tr\u1ea7n theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 (\u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c b\u1ecb lo\u1ea1i tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb coi l\u00e0 giao d\u1ecbch kh\u1ed1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ee3p \u0111\u1ed3ng &#8220;m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c&#8221; kh\u1ed1ng \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a kho\u1ea3n chi ti\u1ec1n m\u1eb7t kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, ho\u1eb7c b\u00f9 \u0111\u1eafp qu\u1ef9 ti\u1ec1n m\u1eb7t thi\u1ebfu h\u1ee5t do \u0111\u00e3 ghi nh\u1eadn chi ph\u00ed kh\u1ed1ng tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, th\u1eadm ch\u00ed c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 n\u1ebfu m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m nghi\u00eam tr\u1ecdng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ecb coi l\u00e0 giao d\u1ecbch kh\u1ed1ng l\u00e0 nghi\u00eam tr\u1ecdng nh\u1ea5t, v\u00ec \u0111\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 v\u1ec1 k\u1ef9 thu\u1eadt h\u1ea1ch to\u00e1n m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ebfn t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a to\u00e0n b\u1ed9 giao d\u1ecbch. \u0110\u00e2y l\u00e0 l\u00fd do v\u00ec sao vi\u1ec7c h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c lu\u00f4n ph\u1ea3i \u0111i k\u00e8m h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7, ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch ph\u00e1t sinh.<\/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;\">Vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 ghi nh\u1eadn \u0111\u00fang kho\u1ea3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u1eb7c bi\u1ec7t v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 kho\u1ea3n vay, kho\u1ea3n g\u00f3p v\u1ed1n hay kho\u1ea3n ph\u1ea3i tr\u1ea3 \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c ph\u00e2n lo\u1ea1i kho\u1ea3n vay, ghi nh\u1eadn l\u00e3i vay ho\u1eb7c thi\u1ebfu c\u0103n c\u1ee9 ch\u1ee9ng minh giao d\u1ecbch c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi quy\u1ebft to\u00e1n thu\u1ebf. V\u00ec v\u1eady, vi\u1ec7c x\u00e2y d\u1ef1ng quy tr\u00ecnh ch\u1eb7t ch\u1ebd ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t d\u00f2ng ti\u1ec1n v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 vay, x\u1eed l\u00fd s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c ki\u1ec3m tra c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn 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-chuyen-gia\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <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=\"Cau_hoi_thuong_gap_ve_hach_toan_muon_tien_giam_doc\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/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=\"Giam_doc_cong_ty_TNHH_ho_cong_ty_muon_tien_co_phai_giao_dich_lien_ket_khong\"><\/span>Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH ho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 kh\u1ea3 n\u0103ng cao l\u00e0 c\u00f3. \u0110\u1ed1i v\u1edbi c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, ch\u1ee7 s\u1edf h\u1eefu g\u1ea7n nh\u01b0 lu\u00f4n n\u1eafm quy\u1ec1n chi ph\u1ed1i, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Ch\u1ec9 c\u1ea7n kho\u1ea3n vay \u0111\u1ea1t t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean, giao d\u1ecbch n\u00e0y g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai t\u01b0\u01a1ng \u1ee9ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_ty_vay_tien_giam_doc_khong_tinh_lai_co_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span>C\u00f4ng ty vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng t\u00ednh l\u00e3i c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng l\u00e3i su\u1ea5t v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c kho\u1ea3n vay kh\u00f4ng ph\u00e1t sinh l\u00e3i \u0111\u1ec3 k\u1ebft lu\u1eadn kh\u00f4ng thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft. C\u1ea7n \u0111\u00e1nh gi\u00e1 \u0111\u1ed3ng th\u1eddi v\u1ec1 vai tr\u00f2 c\u1ee7a gi\u00e1m \u0111\u1ed1c, t\u1ef7 l\u1ec7 kho\u1ea3n vay v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan.                    <\/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_tinh_lai_vay_theo_gia_thi_truong_khi_giam_doc_cho_muon_tien_khong\"><\/span>C\u00f3 ph\u1ea3i t\u00ednh l\u00e3i vay theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng khi gi\u00e1m \u0111\u1ed1c cho m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTrong tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp 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. N\u1ebfu m\u1ee9c l\u00e3i su\u1ea5t kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng ho\u1eb7c kho\u1ea3n vay kh\u00f4ng c\u00f3 l\u00e3i trong khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khoan_vay_tu_giam_doc_co_can_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span>Kho\u1ea3n vay t\u1eeb gi\u00e1m \u0111\u1ed1c c\u00f3 c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi gi\u00e1m \u0111\u1ed1c \u0111\u1ec1u b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, m\u1ee9c doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n.                    <\/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\": \"Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH ho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 kh\u1ea3 n\u0103ng cao l\u00e0 c\u00f3. \u0110\u1ed1i v\u1edbi c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, ch\u1ee7 s\u1edf h\u1eefu g\u1ea7n nh\u01b0 lu\u00f4n n\u1eafm quy\u1ec1n chi ph\u1ed1i, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Ch\u1ec9 c\u1ea7n kho\u1ea3n vay \u0111\u1ea1t t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean, giao d\u1ecbch n\u00e0y g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai t\u01b0\u01a1ng \u1ee9ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng ty vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng t\u00ednh l\u00e3i c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng l\u00e3i su\u1ea5t v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c kho\u1ea3n vay kh\u00f4ng ph\u00e1t sinh l\u00e3i \u0111\u1ec3 k\u1ebft lu\u1eadn kh\u00f4ng thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft. C\u1ea7n \u0111\u00e1nh gi\u00e1 \u0111\u1ed3ng th\u1eddi v\u1ec1 vai tr\u00f2 c\u1ee7a gi\u00e1m \u0111\u1ed1c, t\u1ef7 l\u1ec7 kho\u1ea3n vay v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan.\"\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 t\u00ednh l\u00e3i vay theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng khi gi\u00e1m \u0111\u1ed1c cho m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Trong tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp 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. N\u1ebfu m\u1ee9c l\u00e3i su\u1ea5t kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng ho\u1eb7c kho\u1ea3n vay kh\u00f4ng c\u00f3 l\u00e3i trong khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Kho\u1ea3n vay t\u1eeb gi\u00e1m \u0111\u1ed1c c\u00f3 c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi gi\u00e1m \u0111\u1ed1c \u0111\u1ec1u b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, m\u1ee9c doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \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    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c l\u00e0 vi\u1ec7c ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kho\u1ea3n ti\u1ec1n m\u00e0 gi\u00e1m \u0111\u1ed1c (ho\u1eb7c th\u00e0nh vi\u00ean \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty) cho doanh nghi\u1ec7p vay\/m\u01b0\u1ee3n \u0111\u1ec3 b\u1ed5 sung v\u1ed1n ho\u1ea1t \u0111\u1ed9ng. T\u1eeb 01\/01\/2026, kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 3411 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u0111\u1ed3ng th\u1eddi c\u1ea7n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4528,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4527","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\/4527","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=4527"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4527\/revisions"}],"predecessor-version":[{"id":4532,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4527\/revisions\/4532"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4528"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}