{"id":4533,"date":"2026-07-02T14:04:34","date_gmt":"2026-07-02T07:04:34","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4533"},"modified":"2026-07-02T14:05:14","modified_gmt":"2026-07-02T07:05:14","slug":"co-dong-cho-cong-ty-vay-khong-lai-suat","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/co-dong-cho-cong-ty-vay-khong-lai-suat\/","title":{"rendered":"C\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 s\u1edf h\u1eefu quan t\u00e2m khi l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c huy \u0111\u1ed9ng v\u1ed1n n\u1ed9i b\u1ed9 \u0111\u1ec3 gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh. Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i \u0111\u1ec1u b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n vay theo 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;\">, \u0111\u1ed3ng th\u1eddi c\u00f3 th\u1ec3 k\u00e9o theo nh\u1eefng h\u1ec7 qu\u1ea3 quan tr\u1ecdng v\u1ec1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay v\u00e0 nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 nh\u1eefng l\u01b0u \u00fd th\u1ef1c ti\u1ec5n \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/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\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Giao_dich_lien_ket_la_gi_Co_so_phap_ly_xac_dinh\" >Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? C\u01a1 s\u1edf ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Cac_truong_hop_duoc_xac_dinh_la_ben_co_quan_he_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Dieu_kien_co_dong_cho_cong_ty_vay_lai_suat_0_duoc_xem_la_giao_dich_lien_ket\" >\u0110i\u1ec1u ki\u1ec7n c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% \u0111\u01b0\u1ee3c xem l\u00e0 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Diem_g_Khoan_2_Dieu_5_quy_dinh_moi_quan_he_nhan_than\" >\u0110i\u1ec3m g Kho\u1ea3n 2 \u0110i\u1ec1u 5 quy \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 nh\u00e2n th\u00e2n<\/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\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Diem_1_Khoan_2_Dieu_5_ve_ty_le_von_vay\" >\u0110i\u1ec3m 1 Kho\u1ea3n 2 \u0110i\u1ec1u 5 v\u1ec1 t\u1ef7 l\u1ec7 v\u1ed1n vay<\/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\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Case_study_thuc_te_theo_Cong_van_1539VLO-QLDN3\" >Case study th\u1ef1c t\u1ebf theo C\u00f4ng v\u0103n 1539\/VLO-QLDN3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#He_qua_thue_khi_giao_dich_vay_0_bi_xac_dinh_la_giao_dich_lien_ket\" >H\u1ec7 qu\u1ea3 thu\u1ebf khi giao d\u1ecbch vay 0% b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Doi_voi_cong_ty_ben_vay_Gioi_han_chi_phi_lai_vay_duoc_tru\" >\u0110\u1ed1i v\u1edbi c\u00f4ng ty (b\u00ean vay): Gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/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\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Nguy_co_bi_an_dinh_thue_theo_Luat_Quan_ly_thue_2019\" >Nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/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\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Doi_voi_co_dong_Nghia_vu_thue_thu_nhap_ca_nhan_tu_dau_tu_von\" >\u0110\u1ed1i v\u1edbi c\u1ed5 \u0111\u00f4ng: Ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/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\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Doanh_nghiep_can_luu_y_gi_khi_nhan_von_vay_tu_co_dong_voi_lai_suat_0\" >Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi nh\u1eadn v\u1ed1n vay t\u1eeb c\u1ed5 \u0111\u00f4ng v\u1edbi l\u00e3i su\u1ea5t 0%?<\/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\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Ra_soat_moi_quan_he_lien_ket\" >R\u00e0 so\u00e1t m\u1ed1i quan h\u1ec7 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Chuan_bi_ho_so_xac_dinh_gia_giao_dich_lien_ket_neu_thuoc_dien\" >Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c di\u1ec7n<\/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\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Muc_lai_suat_phu_hop_voi_thi_truong\" >M\u1ee9c l\u00e3i su\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Cau_hoi_thuong_gap_ve_co_dong_cho_cong_ty_vay_lai_suat_0\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0%<\/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\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Co_dong_ca_nhan_cho_cong_ty_vay_0_co_luon_bi_tinh_thue_thu_nhap_ca_nhan_khong\" >C\u1ed5 \u0111\u00f4ng c\u00e1 nh\u00e2n cho c\u00f4ng ty vay 0% c\u00f3 lu\u00f4n b\u1ecb t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Vay_duoi_10_von_gop_co_can_lap_ho_so_giao_dich_lien_ket_khong\" >Vay d\u01b0\u1edbi 10% v\u1ed1n g\u00f3p c\u00f3 c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Cong_ty_co_bi_anh_huong_gi_neu_khong_ra_soat_giao_dich_lien_ket_khi_co_dong_cho_vay\" >C\u00f4ng ty c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng g\u00ec n\u1ebfu kh\u00f4ng r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft khi c\u1ed5 \u0111\u00f4ng cho vay?<\/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\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Doanh_nghiep_can_chuan_bi_nhung_ho_so_gi_khi_phat_sinh_giao_dich_vay_voi_co_dong\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng h\u1ed3 s\u01a1 g\u00ec khi ph\u00e1t sinh giao d\u1ecbch vay v\u1edbi c\u1ed5 \u0111\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\/co-dong-cho-cong-ty-vay-khong-lai-suat\/#Giao_dich_vay_giua_co_dong_va_cong_ty_khong_phai_giao_dich_lien_ket_thi_co_can_luu_y_gi_ve_thue\" >Giao d\u1ecbch vay gi\u1eefa c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00f4ng ty kh\u00f4ng ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 c\u1ea7n l\u01b0u \u00fd g\u00ec v\u1ec1 thu\u1ebf?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi_Co_so_phap_ly_xac_dinh\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? C\u01a1 s\u1edf ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4534\" aria-describedby=\"caption-attachment-4534\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4534\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-dong-cho-cong-ty-vay-lai-suat-0-co-duoc-xem-la-giao-dich-lien-ket-khong.jpg\" alt=\"C\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-dong-cho-cong-ty-vay-lai-suat-0-co-duoc-xem-la-giao-dich-lien-ket-khong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-dong-cho-cong-ty-vay-lai-suat-0-co-duoc-xem-la-giao-dich-lien-ket-khong-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-dong-cho-cong-ty-vay-lai-suat-0-co-duoc-xem-la-giao-dich-lien-ket-khong-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-dong-cho-cong-ty-vay-lai-suat-0-co-duoc-xem-la-giao-dich-lien-ket-khong-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-dong-cho-cong-ty-vay-lai-suat-0-co-duoc-xem-la-giao-dich-lien-ket-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4534\" class=\"wp-caption-text\">C\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o ph\u00e2n t\u00edch c\u1ee5 th\u1ec3 tr\u01b0\u1eddng h\u1ee3p c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0%, c\u1ea7n hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ho\u1ea1t \u0111\u1ed9ng vay, cho vay \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u01b0\u1eddng minh trong nh\u00f3m giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a vi\u1ec7c vay ti\u1ec1n d\u00f9 l\u00e3i su\u1ea5t bao nhi\u00eau, kh\u00f4ng t\u1ef1 \u0111\u1ed9ng b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00e1c b\u00ean tham gia giao d\u1ecbch c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_xac_dinh_la_ben_co_quan_he_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP n\u00eau r\u00f5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 &#8216;b\u00ean li\u00ean k\u1ebft&#8217;) l\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: a) M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia; b) C\u00e1c b\u00ean tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% c\u00f3 thu\u1ed9c di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_co_dong_cho_cong_ty_vay_lai_suat_0_duoc_xem_la_giao_dich_lien_ket\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4535\" aria-describedby=\"caption-attachment-4535\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4535\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-co-dong-cho-cong-ty-vay-lai-suat-0-duoc-xem-la-giao-dich-lien-ket.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-co-dong-cho-cong-ty-vay-lai-suat-0-duoc-xem-la-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-co-dong-cho-cong-ty-vay-lai-suat-0-duoc-xem-la-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-co-dong-cho-cong-ty-vay-lai-suat-0-duoc-xem-la-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-co-dong-cho-cong-ty-vay-lai-suat-0-duoc-xem-la-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-co-dong-cho-cong-ty-vay-lai-suat-0-duoc-xem-la-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4535\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% \u0111\u1ec1u b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-1539-VLO-QLDN3-2025-tra-lai-tien-vay-cho-co-dong-Vinh-Long-682938.aspx\" rel=\"nofollow noopener\" target=\"_blank\">C\u00f4ng v\u0103n 1539\/VLO-QLDN3<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> n\u0103m 2025, giao d\u1ecbch n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n hai \u0111i\u1ec1u ki\u1ec7n d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_g_Khoan_2_Dieu_5_quy_dinh_moi_quan_he_nhan_than\"><\/span><b>\u0110i\u1ec3m g Kho\u1ea3n 2 \u0110i\u1ec1u 5 quy \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 nh\u00e2n th\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 v\u1ee3, ch\u1ed3ng; cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha m\u1eb9 v\u1ee3, cha m\u1eb9 ch\u1ed3ng; con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, con d\u00e2u, con r\u1ec3; anh, ch\u1ecb, em c\u00f9ng cha m\u1eb9, anh, ch\u1ecb em c\u00f9ng cha kh\u00e1c m\u1eb9, anh, ch\u1ecb, em c\u00f9ng m\u1eb9 kh\u00e1c cha, anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u c\u1ee7a ng\u01b0\u1eddi c\u00f9ng cha m\u1eb9 ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9, c\u00f9ng m\u1eb9 kh\u00e1c cha; \u00f4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i; ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n n\u00e0y \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, ho\u1eb7c l\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 huy\u1ebft th\u1ed1ng, h\u00f4n nh\u00e2n n\u00eau tr\u00ean v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_1_Khoan_2_Dieu_5_ve_ty_le_von_vay\"><\/span><b>\u0110i\u1ec3m 1 Kho\u1ea3n 2 \u0110i\u1ec1u 5 v\u1ec1 t\u1ef7 l\u1ec7 v\u1ed1n vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ed1i quan h\u1ec7 nh\u00e2n th\u00e2n, \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 quy \u0111\u1ecbnh th\u00eam \u0111i\u1ec1u ki\u1ec7n v\u1ec1 gi\u00e1 tr\u1ecb giao d\u1ecbch:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, n\u1ebfu kho\u1ea3n vay t\u1eeb c\u1ed5 \u0111\u00f4ng chi\u1ebfm \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf, c\u00f9ng v\u1edbi \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 nh\u00e2n th\u00e2n th\u00ec c\u00f4ng ty v\u00e0 c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_theo_Cong_van_1539VLO-QLDN3\"><\/span><b>Case study th\u1ef1c t\u1ebf theo C\u00f4ng v\u0103n 1539\/VLO-QLDN3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh cho t\u00ecnh hu\u1ed1ng <\/span><b>c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0%<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n Bia S\u00e0i G\u00f2n \u2013 B\u1ebfn Tre. Theo C\u00f4ng v\u0103n 1539\/VLO-QLDN3 n\u0103m 2025:\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u00f4ng ty c\u1ed5 ph\u1ea7n bia S\u00e0i G\u00f2n &#8211; B\u1ebfn Tre vay ti\u1ec1n c\u1ee7a c\u1ed5 \u0111\u00f4ng n\u1ebfu c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5<\/span><\/i><i><span style=\"font-weight: 400;\"> v<\/span><\/i><i><span style=\"font-weight: 400;\">\u1edbi s\u1ed1 ti\u1ec1n vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Khi \u0111\u00f3 giao d\u1ecbch vay ti\u1ec1n v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t 0% gi\u1eefa C\u00f4ng ty v\u00e0 c\u1ed5 \u0111\u00f4ng l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP<\/span><\/i><i><span style=\"font-weight: 400;\">. T<\/span><\/i><i><span style=\"font-weight: 400;\">\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi C\u00d4NG TY C\u1ed4 PH\u1ea6N BIA S\u00c0I G\u00d2N \u2013 B\u1ebeN TRE c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP.\u00a0<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty vay ti\u1ec1n c\u1ee7a c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n v\u1edbi l\u00e3i su\u1ea5t 0% th\u00ec ho\u1ea1t \u0111\u1ed9ng cho vay kh\u00f4ng theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng thu\u1ed9c di\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 50 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/span><\/i><i><span style=\"font-weight: 400;\">.<\/span><\/i><i><span style=\"font-weight: 400;\">C\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n ph\u00e1t sinh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT- BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 5%.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t t\u00ecnh hu\u1ed1ng t\u01b0\u01a1ng t\u1ef1 th\u01b0\u1eddng g\u1eb7p trong th\u1ef1c t\u1ebf l\u00e0 tr\u01b0\u1eddng h\u1ee3p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/\"> gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00f9ng b\u1ed9 ti\u00eau ch\u00ed v\u1ec1 quan h\u1ec7 nh\u00e2n th\u00e2n v\u00e0 t\u1ef7 l\u1ec7 v\u1ed1n vay nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_thue_khi_giao_dich_vay_0_bi_xac_dinh_la_giao_dich_lien_ket\"><\/span><b>H\u1ec7 qu\u1ea3 thu\u1ebf khi giao d\u1ecbch vay 0% b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4536\" aria-describedby=\"caption-attachment-4536\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4536\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/He-qua-thue-khi-co-dong-cho-cong-ty-vay-lai-suat-0.jpg\" alt=\"H\u1ec7 qu\u1ea3 thu\u1ebf khi c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0%\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/He-qua-thue-khi-co-dong-cho-cong-ty-vay-lai-suat-0.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/He-qua-thue-khi-co-dong-cho-cong-ty-vay-lai-suat-0-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/He-qua-thue-khi-co-dong-cho-cong-ty-vay-lai-suat-0-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/He-qua-thue-khi-co-dong-cho-cong-ty-vay-lai-suat-0-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/He-qua-thue-khi-co-dong-cho-cong-ty-vay-lai-suat-0-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4536\" class=\"wp-caption-text\">H\u1ec7 qu\u1ea3 thu\u1ebf khi c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0%<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t khi giao d\u1ecbch c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, c\u1ea3 c\u00f4ng ty (b\u00ean vay) v\u00e0 c\u1ed5 \u0111\u00f4ng (b\u00ean cho vay) \u0111\u1ec1u ph\u00e1t sinh nh\u1eefng ngh\u0129a v\u1ee5 thu\u1ebf ri\u00eang bi\u1ec7t c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_cong_ty_ben_vay_Gioi_han_chi_phi_lai_vay_duoc_tru\"><\/span><b>\u0110\u1ed1i v\u1edbi c\u00f4ng ty (b\u00ean vay): Gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 1539\/VLO-QLDN3 n\u0103m 2025, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ngay c\u1ea3 khi c\u00f4ng ty kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u00e3i th\u1ef1c t\u1ebf cho c\u1ed5 \u0111\u00f4ng (do l\u00e3i su\u1ea5t 0%), vi\u1ec7c giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn k\u00e9o theo tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00f3i chung, \u0111\u1ed3ng th\u1eddi \u0111\u1eb7t ra y\u00eau c\u1ea7u v\u1ec1 vi\u1ec7c k\u00ea khai v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguy_co_bi_an_dinh_thue_theo_Luat_Quan_ly_thue_2019\"><\/span><b>Nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh v\u1ea5n \u0111\u1ec1 chi ph\u00ed l\u00e3i vay, giao d\u1ecbch vay l\u00e3i su\u1ea5t 0% c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 1539\/VLO-QLDN3 n\u0103m 2025:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty vay ti\u1ec1n c\u1ee7a c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n v\u1edbi l\u00e3i su\u1ea5t 0% th\u00ec ho\u1ea1t \u0111\u1ed9ng cho vay kh\u00f4ng theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng thu\u1ed9c di\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 50 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13\/6\/2019 c\u1ee7a Qu\u1ed1c h\u1ed9i.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, v\u00ec l\u00e3i su\u1ea5t 0% kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng, \u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/\"> k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> khi kho\u1ea3n vay ph\u00e1t sinh t\u1eeb ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p v\u00e0 th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u00e3 n\u00eau \u1edf tr\u00ean, nh\u1eb1m tr\u00e1nh b\u1ecb \u0111\u1ed9ng khi quy\u1ebft to\u00e1n thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_co_dong_Nghia_vu_thue_thu_nhap_ca_nhan_tu_dau_tu_von\"><\/span><b>\u0110\u1ed1i v\u1edbi c\u1ed5 \u0111\u00f4ng: Ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay c\u1ea3 khi c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0%, ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1eabn ph\u00e1t sinh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. C\u1ee5 th\u1ec3, theo C\u00f4ng v\u0103n 1539\/VLO-QLDN3 n\u0103m 2025, c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ph\u00e1t sinh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 5%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd<\/b><span style=\"font-weight: 400;\">: M\u1ee9c thu\u1ebf 5% \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean kho\u1ea3n thu nh\u1eadp do c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c l\u00e3i su\u1ea5t th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean l\u00e0 0%. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m nhi\u1ec1u c\u1ed5 \u0111\u00f4ng v\u00e0 doanh nghi\u1ec7p d\u1ec5 b\u1ecf s\u00f3t, d\u1eabn \u0111\u1ebfn vi\u1ec7c k\u00ea khai thi\u1ebfu ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 th\u1ec3 b\u1ecb truy thu, x\u1eed ph\u1ea1t sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_y_gi_khi_nhan_von_vay_tu_co_dong_voi_lai_suat_0\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi nh\u1eadn v\u1ed1n vay t\u1eeb c\u1ed5 \u0111\u00f4ng v\u1edbi l\u00e3i su\u1ea5t 0%?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4537\" aria-describedby=\"caption-attachment-4537\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4537\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-luu-y-khi-co-dong-cho-cong-ty-vay-voi-lai-suat-0.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay v\u1edbi l\u00e3i su\u1ea5t 0%\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-luu-y-khi-co-dong-cho-cong-ty-vay-voi-lai-suat-0.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-luu-y-khi-co-dong-cho-cong-ty-vay-voi-lai-suat-0-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-luu-y-khi-co-dong-cho-cong-ty-vay-voi-lai-suat-0-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-luu-y-khi-co-dong-cho-cong-ty-vay-voi-lai-suat-0-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-luu-y-khi-co-dong-cho-cong-ty-vay-voi-lai-suat-0-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4537\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay v\u1edbi l\u00e3i su\u1ea5t 0%<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb nh\u1eefng ph\u00e2n t\u00edch tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y vi\u1ec7c c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% kh\u00f4ng \u0111\u01a1n thu\u1ea7n ch\u1ec9 l\u00e0 m\u1ed9t giao d\u1ecbch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9, m\u00e0 c\u00f2n k\u00e9o theo nhi\u1ec1u h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd mang t\u00ednh th\u1ef1c ti\u1ec5n d\u00e0nh cho k\u1ebf to\u00e1n, ch\u1ee7 doanh nghi\u1ec7p v\u00e0 c\u1ed5 \u0111\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_moi_quan_he_lien_ket\"><\/span><b>R\u00e0 so\u00e1t m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi x\u00e1c l\u1eadp m\u1ed9t kho\u1ea3n vay t\u1eeb c\u1ed5 \u0111\u00f4ng, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t k\u1ef9 hai y\u1ebfu t\u1ed1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed5 \u0111\u00f4ng cho vay c\u00f3 ph\u1ea3i l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00f3 quan h\u1ec7 nh\u00e2n th\u00e2n theo \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb kho\u1ea3n vay d\u1ef1 ki\u1ebfn c\u00f3 \u0111\u1ea1t ho\u1eb7c v\u01b0\u1ee3t ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1edbm gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, tr\u00e1nh b\u1ecb \u0111\u1ed9ng khi quy\u1ebft to\u00e1n thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_ho_so_xac_dinh_gia_giao_dich_lien_ket_neu_thuoc_dien\"><\/span><b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c di\u1ec7n<\/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 c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-giao-dich-lien-ket\/\">h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132 khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_lai_suat_phu_hop_voi_thi_truong\"><\/span><b>M\u1ee9c l\u00e3i su\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf theo \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 50 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, doanh nghi\u1ec7p v\u00e0 c\u1ed5 \u0111\u00f4ng c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc \u00e1p d\u1ee5ng m\u1ee9c l\u00e3i su\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi m\u1eb7t b\u1eb1ng l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, t\u00ednh to\u00e1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u00ea khai, doanh nghi\u1ec7p n\u00ean t\u00ecm \u0111\u1ebfn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t to\u00e0n di\u1ec7n tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c giao d\u1ecbch \u0111\u00f3 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 xem x\u00e9t gi\u00e1 tr\u1ecb kho\u1ea3n vay \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch. Khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh, kho\u1ea3n vay l\u00e3i su\u1ea5t 0% s\u1ebd thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, k\u00e9o theo c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 k\u00ea khai, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 nh\u1eefng r\u1ee7i ro c\u00f3 th\u1ec3 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd r\u1eb1ng giao d\u1ecbch cho vay v\u1edbi l\u00e3i su\u1ea5t 0% c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf xem x\u00e9t \u1ea5n \u0111\u1ecbnh thu\u1ebf n\u1ebfu kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng. \u0110\u1ed3ng th\u1eddi, \u0111\u1ed1i v\u1edbi c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n, ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n vay gi\u1eefa c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00f4ng ty ngay t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 li\u00ean quan v\u00e0 tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n c\u00f3 chuy\u00ean m\u00f4n v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 MAN &#8211; Master Accountant Network. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m trong t\u01b0\u01a1ng lai.<\/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> <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_co_dong_cho_cong_ty_vay_lai_suat_0\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0%<\/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=\"Co_dong_ca_nhan_cho_cong_ty_vay_0_co_luon_bi_tinh_thue_thu_nhap_ca_nhan_khong\"><\/span>C\u1ed5 \u0111\u00f4ng c\u00e1 nh\u00e2n cho c\u00f4ng ty vay 0% c\u00f3 lu\u00f4n b\u1ecb t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 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 lu\u00f4n lu\u00f4n. C\u1ed5 \u0111\u00f4ng ch\u1ec9 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u1edbi thu\u1ebf su\u1ea5t 5% khi giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 1539\/VLO-QLDN3 n\u0103m 2025, t\u1ee9c th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 nh\u00e2n th\u00e2n v\u00e0 t\u1ef7 l\u1ec7 v\u1ed1n vay t\u1eeb 10% tr\u1edf l\u00ean.                    <\/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=\"Vay_duoi_10_von_gop_co_can_lap_ho_so_giao_dich_lien_ket_khong\"><\/span>Vay d\u01b0\u1edbi 10% v\u1ed1n g\u00f3p c\u00f3 c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 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\tN\u1ebfu kho\u1ea3n vay t\u1eeb c\u1ed5 \u0111\u00f4ng kh\u00f4ng \u0111\u1ea1t m\u1ee9c 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, th\u00ec theo \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, giao d\u1ecbch n\u00e0y kh\u00f4ng thu\u1ed9c di\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean c\u01a1 s\u1edf ti\u00eau ch\u00ed t\u1ef7 l\u1ec7 v\u1ed1n vay, v\u00e0 do \u0111\u00f3 kh\u00f4ng ph\u00e1t sinh y\u00eau c\u1ea7u l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo ti\u00eau ch\u00ed n\u00e0y.                    <\/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_co_bi_anh_huong_gi_neu_khong_ra_soat_giao_dich_lien_ket_khi_co_dong_cho_vay\"><\/span>C\u00f4ng ty c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng g\u00ec n\u1ebfu kh\u00f4ng r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft khi c\u1ed5 \u0111\u00f4ng cho vay?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu giao d\u1ecbch c\u1ed5 \u0111\u00f4ng cho c\u00f4ng ty vay l\u00e3i su\u1ea5t 0% th\u1ef1c ch\u1ea5t thu\u1ed9c di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai, kh\u00f4ng tu\u00e2n th\u1ee7 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf khi thanh tra, ki\u1ec3m tra thu\u1ebf.                    <\/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_nhung_ho_so_gi_khi_phat_sinh_giao_dich_vay_voi_co_dong\"><\/span>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng h\u1ed3 s\u01a1 g\u00ec khi ph\u00e1t sinh giao d\u1ecbch vay v\u1edbi c\u1ed5 \u0111\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgo\u00e0i h\u1ee3p \u0111\u1ed3ng vay v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, l\u01b0u gi\u1eef c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh giao d\u1ecbch v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Giao_dich_vay_giua_co_dong_va_cong_ty_khong_phai_giao_dich_lien_ket_thi_co_can_luu_y_gi_ve_thue\"><\/span>Giao d\u1ecbch vay gi\u1eefa c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00f4ng ty kh\u00f4ng ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 c\u1ea7n l\u01b0u \u00fd g\u00ec v\u1ec1 thu\u1ebf? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgay c\u1ea3 khi giao d\u1ecbch kh\u00f4ng thu\u1ed9c di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p v\u1eabn c\u1ea7n l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng vay, l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 li\u00ean quan \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.                     <\/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\": \"C\u1ed5 \u0111\u00f4ng c\u00e1 nh\u00e2n cho c\u00f4ng ty vay 0% c\u00f3 lu\u00f4n b\u1ecb t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 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 lu\u00f4n lu\u00f4n. 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Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i m\u1ecdi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4534,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4533","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\/4533","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=4533"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4533\/revisions"}],"predecessor-version":[{"id":4539,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4533\/revisions\/4539"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4534"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}