{"id":4616,"date":"2026-07-10T09:19:33","date_gmt":"2026-07-10T02:19:33","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4616"},"modified":"2026-07-10T09:19:33","modified_gmt":"2026-07-10T02:19:33","slug":"cach-tinh-chi-phi-lai-vay-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/","title":{"rendered":"C\u1eadp nh\u1eadt c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 m\u1edbi nh\u1ea5t\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218782\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 quy \u0111\u1ecbnh m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c t\u1ed1i \u0111a 30% tr\u00ean t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ed9ng chi ph\u00ed l\u00e3i vay r\u00f2ng v\u00e0 chi ph\u00ed kh\u1ea5u hao, m\u1ed9t ng\u01b0\u1ee1ng m\u00e0 n\u1ebfu t\u00ednh sai, doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t khi thanh tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan, t\u1eeb c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf, cho \u0111\u1ebfn ngh\u0129a v\u1ee5 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 m\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7.<\/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\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Co_so_phap_ly_quy_dinh_cach_tinh_chi_phi_lai_vay_Nghi_dinh_255\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/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\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Nghi_dinh_2552026ND-CP_quy_dinh_gi_ve_giao_dich_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh g\u00ec v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Khoan_3_Dieu_16_quy_dinh_cot_loi_ve_chi_phi_lai_vay_duoc_tru\" >Kho\u1ea3n 3 \u0110i\u1ec1u 16 quy \u0111\u1ecbnh c\u1ed1t l\u00f5i v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Cach_tinh_chi_phi_lai_vay_Nghi_dinh_255\" >C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Cong_thuc_xac_dinh_chi_phi_lai_vay_duoc_tru\" >C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh 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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Vi_du_minh_hoa_cach_tinh_chi_phi_lai_vay_theo_Nghi_dinh_255\" >V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Quy_dinh_ve_chuyen_chi_phi_lai_vay_sang_ky_tinh_thue_sau\" >Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang k\u1ef3 t\u00ednh thu\u1ebf sau<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Cac_truong_hop_khong_ap_dung_tran_chi_phi_lai_vay_theo_Nghi_dinh_2552026ND-CP\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng tr\u1ea7n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#To_chuc_tin_dung_doanh_nghiep_bao_hiem\" >T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/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\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Khoan_vay_ODA_vay_uu_dai_Chinh_phu_cho_vay_lai\" >Kho\u1ea3n vay ODA, vay \u01b0u \u0111\u00e3i Ch\u00ednh ph\u1ee7 cho vay l\u1ea1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Vay_thuc_hien_chuong_trinh_muc_tieu_quoc_gia\" >Vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia<\/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\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Vay_dau_tu_du_an_phuc_loi_xa_hoi\" >Vay \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Chi_phi_dich_vu_giua_cac_ben_lien_ket\" >Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Dieu_kien_de_chi_phi_dich_vu_lien_ket_duoc_tru\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed d\u1ecbch v\u1ee5 li\u00ean k\u1ebft \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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Cac_khoan_chi_phi_dich_vu_khong_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\" >C\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Nghia_vu_ke_khai_khi_ap_dung_cach_tinh_chi_phi_lai_vay_Nghi_dinh_255\" >Ngh\u0129a v\u1ee5 k\u00ea khai khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Ke_khai_theo_Phu_luc_I_II_III_theo_Nghi_dinh_2552026ND-CP\" >K\u00ea khai theo Ph\u1ee5 l\u1ee5c I, II, III theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_can_luu_giu_nhung_gi\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n l\u01b0u gi\u1eef nh\u1eefng g\u00ec<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Doanh_nghiep_can_lam_gi_de_ap_dung_dung_cach_tinh_chi_phi_lai_vay_Nghi_dinh_255\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/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\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Ra_soat_lai_co_cau_von_vay_va_ty_le_EBITDA_noi_bo\" >R\u00e0 so\u00e1t l\u1ea1i c\u01a1 c\u1ea5u v\u1ed1n vay v\u00e0 t\u1ef7 l\u1ec7 EBITDA n\u1ed9i b\u1ed9<\/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\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Chuan_hoa_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Doanh_nghiep_nen_tim_den_chuyen_gia_tu_van_giao_dich_lien_ket\" >Doanh nghi\u1ec7p n\u00ean t\u00ecm \u0111\u1ebfn chuy\u00ean gia t\u01b0 v\u1ea5n giao d\u1ecbch 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_cach_tinh_chi_phi_lai_vay_Nghi_dinh_255\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Chi_phi_lai_vay_duoc_tru_toi_da_bao_nhieu_phan_tram_theo_Nghi_dinh_255\" >Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau ph\u1ea7n tr\u0103m theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Doanh_nghiep_nao_khong_bi_ap_tran_chi_phi_lai_vay_theo_Nghi_dinh_255\" >Doanh nghi\u1ec7p n\u00e0o kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Chi_phi_lai_vay_khong_duoc_tru_co_duoc_chuyen_sang_nam_sau_khong_va_toi_da_bao_lau\" >Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng v\u00e0 t\u1ed1i \u0111a bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/#Doanh_nghiep_can_ke_khai_chi_phi_lai_vay_o_dau\" >Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai chi ph\u00ed l\u00e3i vay \u1edf \u0111\u00e2u?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_quy_dinh_cach_tinh_chi_phi_lai_vay_Nghi_dinh_255\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4618\" aria-describedby=\"caption-attachment-4618\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4618\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-quy-dinh-cach-tinh-chi-phi-lai-vay-Nghi-dinh-255.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-quy-dinh-cach-tinh-chi-phi-lai-vay-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-quy-dinh-cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-quy-dinh-cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-quy-dinh-cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-quy-dinh-cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4618\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o chi ti\u1ebft c\u00f4ng th\u1ee9c, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd l\u00e0m c\u0103n c\u1ee9, b\u1edfi \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng nh\u1ea7m l\u1eabn v\u1edbi c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_quy_dinh_gi_ve_giao_dich_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh g\u00ec v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n ph\u00e1p quy \u0111i\u1ec1u ch\u1ec9nh to\u00e0n di\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, ngh\u0129a v\u1ee5 k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u00f3 giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft, d\u00f9 trong n\u01b0\u1edbc hay xuy\u00ean bi\u00ean gi\u1edbi \u0111\u1ec1u c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang v\u00e0 \u0111\u1ee7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_3_Dieu_16_quy_dinh_cot_loi_ve_chi_phi_lai_vay_duoc_tru\"><\/span><b>Kho\u1ea3n 3 \u0110i\u1ec1u 16 quy \u0111\u1ecbnh c\u1ed1t l\u00f5i v\u1ec1 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;\">N\u1ed9i dung c\u1ed1t l\u00f5i quy \u0111\u1ecbnh c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u kho\u1ea3n m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh chi ph\u00ed l\u00e3i vay b\u1eaft bu\u1ed9c ph\u1ea3i tham chi\u1ebfu khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, quy \u0111\u1ecbnh n\u00e0y ti\u1ebfp n\u1ed1i tinh th\u1ea7n ki\u1ec3m so\u00e1t hi\u1ec7n t\u01b0\u1ee3ng doanh nghi\u1ec7p l\u1ee3i d\u1ee5ng c\u00e1c kho\u1ea3n vay gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, th\u01b0\u1eddng l\u00e0 vay t\u1eeb c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n \u0111\u1ec3 \u0111\u1ea9y chi ph\u00ed l\u00e3i vay l\u00ean cao b\u1ea5t h\u1ee3p l\u00fd, t\u1eeb \u0111\u00f3 l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. B\u1eb1ng vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t tr\u1ea7n kh\u1ed1ng ch\u1ebf d\u1ef1a tr\u00ean ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh n\u1ed9i t\u1ea1i c\u1ee7a doanh nghi\u1ec7p, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n hi\u1ec7n t\u01b0\u1ee3ng &#8220;b\u00e0o m\u00f2n c\u01a1 s\u1edf thu\u1ebf&#8221; (base erosion) th\u00f4ng qua k\u00eanh v\u1ed1n vay.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So v\u1edbi c\u00e1c quy \u0111\u1ecbnh ti\u1ec1n nhi\u1ec7m t\u1eebng \u00e1p d\u1ee5ng tr\u01b0\u1edbc \u0111\u00e2y, tinh th\u1ea7n kh\u1ed1ng ch\u1ebf tr\u1ea7n l\u00e3i vay theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean nh\u01b0ng Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 c\u1eadp nh\u1eadt l\u1ea1i ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng lo\u1ea1i tr\u1eeb v\u00e0 l\u00e0m r\u00f5 h\u01a1n c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb h\u1ebft sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi r\u00e0 so\u00e1t l\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a m\u00ecnh.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_chi_phi_lai_vay_Nghi_dinh_255\"><\/span><b>C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4617\" aria-describedby=\"caption-attachment-4617\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4617\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cap-nhat-cach-tinh-chi-phi-lai-vay-Nghi-dinh-255.jpg\" alt=\"C\u1eadp nh\u1eadt c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cap-nhat-cach-tinh-chi-phi-lai-vay-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cap-nhat-cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cap-nhat-cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cap-nhat-cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cap-nhat-cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4617\" class=\"wp-caption-text\">C\u1eadp nh\u1eadt c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n tr\u1ecdng t\u00e2m m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u c\u1ea7n n\u1eafm ch\u1eafc, b\u1edfi c\u00e1ch t\u00ednh quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ghi nh\u1eadn h\u1ee3p l\u1ec7 khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_xac_dinh_chi_phi_lai_vay_duoc_tru\"><\/span><b>C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh 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 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1 Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb = T\u1ed5ng l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 + Chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb ti\u1ec1n l\u00e3i v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 + Chi ph\u00ed kh\u1ea5u hao\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c di\u1ec5n gi\u1ea3i theo c\u1ea5u tr\u00fac quen thu\u1ed9c trong c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf (t\u01b0\u01a1ng t\u1ef1 nguy\u00ean l\u00fd EBITDA):<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay r\u00f2ng \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a = 30% x (L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb H\u0110KD + Chi ph\u00ed l\u00e3i vay r\u00f2ng + Chi ph\u00ed kh\u1ea5u hao )<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, t\u1eebng th\u00e0nh ph\u1ea7n c\u1ea7n \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay r\u00f2ng: l\u00e0 t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3, sau khi \u0111\u00e3 b\u00f9 tr\u1eeb v\u1edbi l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay m\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5ng chi ph\u00ed l\u00e3i vay g\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: L\u00e0 ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn c\u1ed1t l\u00f5i ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3, ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u00e3i vay v\u00e0 kh\u1ea5u hao \u0111\u01b0\u1ee3c c\u1ed9ng tr\u1edf l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao: L\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm \u0111\u00fang c\u00f4ng th\u1ee9c n\u00e0y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea7n chi ph\u00ed l\u00e3i vay h\u1ee3p l\u1ec7, tr\u00e1nh t\u00ecnh tr\u1ea1ng k\u00ea khai v\u01b0\u1ee3t tr\u1ea7n d\u1eabn \u0111\u1ebfn b\u1ecb \u0111i\u1ec1u ch\u1ec9nh khi thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_tinh_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/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;\">\u0110\u1ec3 h\u00ecnh dung r\u00f5 h\u01a1n c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 trong th\u1ef1c t\u1ebf, c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1ed9t v\u00ed d\u1ee5 gi\u1ea3 \u0111\u1ecbnh mang t\u00ednh minh h\u1ecda (s\u1ed1 li\u1ec7u d\u01b0\u1edbi \u0111\u00e2y ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch di\u1ec5n gi\u1ea3i c\u00f4ng th\u1ee9c, kh\u00f4ng ph\u1ea3i tr\u00edch d\u1eabn t\u1eeb v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt):<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed trong k\u1ef3 t\u00ednh thu\u1ebf, C\u00f4ng ty A c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay r\u00f2ng (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay): 40 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao trong k\u1ef3: 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c tr\u1ea7n 30%:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ee7a ba ch\u1ec9 ti\u00eau = 50 + 40 + 10 = 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb = 30% x 100 = 30 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, m\u1eb7c d\u00f9 C\u00f4ng ty A ph\u00e1t sinh 40 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed l\u00e3i vay r\u00f2ng trong k\u1ef3 nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ed1i \u0111a 30 t\u1ef7 \u0111\u1ed3ng v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. Ph\u1ea7n ch\u00eanh l\u1ec7ch 10 t\u1ef7 \u0111\u1ed3ng c\u00f2n l\u1ea1i s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ngay trong k\u1ef3 n\u00e0y, doanh nghi\u1ec7p v\u1eabn c\u00f3 c\u01a1 h\u1ed9i x\u1eed l\u00fd ph\u1ea7n chi ph\u00ed n\u00e0y \u1edf c\u00e1c k\u1ef3 sau, theo c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chuyen_chi_phi_lai_vay_sang_ky_tinh_thue_sau\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang k\u1ef3 t\u00ednh thu\u1ebf sau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m r\u1ea5t quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ecf qua l\u00e0 c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb h\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec3m 2 Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh v\u1ec1 tr\u1ea7n 30% s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c tr\u1ea7n 30% quy \u0111\u1ecbnh. Th\u1eddi gian chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c nh\u01b0ng kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quay l\u1ea1i v\u00ed d\u1ee5 tr\u00ean, 10 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a C\u00f4ng ty A s\u1ebd \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, mi\u1ec5n l\u00e0 trong nh\u1eefng n\u0103m \u0111\u00f3, t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh th\u1ea5p h\u01a1n m\u1ee9c tr\u1ea7n 30% cho ph\u00e9p, v\u00e0 th\u1eddi h\u1ea1n chuy\u1ec3n ti\u1ebfp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5 n\u0103m li\u00ean t\u1ee5c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edf gi\u00fap doanh nghi\u1ec7p kh\u00f4ng b\u1ecb tri\u1ec7t ti\u00eau ho\u00e0n to\u00e0n quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb chi ph\u00ed, \u0111\u1ed3ng th\u1eddi c\u0169ng \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i theo d\u00f5i s\u00e1t sao s\u1ed1 li\u1ec7u chuy\u1ec3n ti\u1ebfp qua t\u1eebng n\u0103m \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ho\u1eb7c t\u00ednh sai th\u1eddi h\u1ea1n.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khong_ap_dung_tran_chi_phi_lai_vay_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng tr\u1ea7n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4619\" aria-describedby=\"caption-attachment-4619\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4619\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-va-cac-truong-hop-khong-ap-dung-muc-tran-chi-phi-lai-vay.jpg\" alt=\"C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-va-cac-truong-hop-khong-ap-dung-muc-tran-chi-phi-lai-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-va-cac-truong-hop-khong-ap-dung-muc-tran-chi-phi-lai-vay-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-va-cac-truong-hop-khong-ap-dung-muc-tran-chi-phi-lai-vay-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-va-cac-truong-hop-khong-ap-dung-muc-tran-chi-phi-lai-vay-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-va-cac-truong-hop-khong-ap-dung-muc-tran-chi-phi-lai-vay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4619\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n vay \u0111\u1ec1u b\u1ecb \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c kh\u1ed1ng ch\u1ebf 30% n\u00eau tr\u00ean. Theo \u0110i\u1ec3m 3 Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quy \u0111\u1ecbnh v\u1ec1 tr\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 lo\u1ea1i h\u00ecnh kho\u1ea3n vay sau \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_tin_dung_doanh_nghiep_bao_hiem\"><\/span><b>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Luat-Cac-to-chuc-tin-dung-sua-doi-2025-so-96-2025-QH15-648594.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt s\u1ed1 96\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">) kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf tr\u1ea7n l\u00e3i vay. T\u01b0\u01a1ng t\u1ef1, c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s\u1ed1 08\/2022\/QH15 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216520&amp;classid=1&amp;typegroupid=3\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt s\u1ed1 139\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">) c\u0169ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi ph\u1ea1m vi \u00e1p d\u1ee5ng. \u0110i\u1ec1u n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb \u0111\u1eb7c th\u00f9 m\u00f4 h\u00ecnh kinh doanh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y, v\u1ed1n d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng huy \u0111\u1ed9ng v\u00e0 cho vay v\u1ed1n nh\u01b0 m\u1ed9t ch\u1ee9c n\u0103ng c\u1ed1t l\u00f5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_ODA_vay_uu_dai_Chinh_phu_cho_vay_lai\"><\/span><b>Kho\u1ea3n vay ODA, vay \u01b0u \u0111\u00e3i Ch\u00ednh ph\u1ee7 cho vay l\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA), vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c Ch\u00ednh ph\u1ee7 \u0111i vay n\u01b0\u1edbc ngo\u00e0i cho c\u00e1c doanh nghi\u1ec7p vay l\u1ea1i c\u0169ng kh\u00f4ng n\u1eb1m trong di\u1ec7n \u00e1p d\u1ee5ng tr\u1ea7n 30%. \u0110\u00e2y l\u00e0 nh\u00f3m kho\u1ea3n vay mang t\u00ednh ch\u1ea5t ch\u00ednh s\u00e1ch, ph\u1ee5c v\u1ee5 m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i, kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng c\u1ee5 chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_thuc_hien_chuong_trinh_muc_tieu_quoc_gia\"><\/span><b>Vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, c\u1ee5 th\u1ec3 l\u00e0 ch\u01b0\u01a1ng tr\u00ecnh n\u00f4ng th\u00f4n m\u1edbi v\u00e0 gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng, c\u0169ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_dau_tu_du_an_phuc_loi_xa_hoi\"><\/span><b>Vay \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb l\u00e0 c\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 \u1edf c\u00f4ng nh\u00e2n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 \u1edf sinh vi\u00ean<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 \u1edf x\u00e3 h\u1ed9i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c d\u1ef1 \u00e1n ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng kh\u00e1c.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh nghi\u1ec7p m\u00ecnh c\u00f3 thu\u1ed9c m\u1ed9t trong b\u1ed1n nh\u00f3m lo\u1ea1i tr\u1eeb n\u00f3i tr\u00ean hay kh\u00f4ng c\u00f3 \u00fd ngh\u0129a r\u1ea5t l\u1edbn, b\u1edfi n\u1ebfu thu\u1ed9c di\u1ec7n lo\u1ea1i tr\u1eeb, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay n\u00e0y s\u1ebd kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n 30%, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb t\u00ednh sai v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 t\u00ednh thu\u1ebf theo m\u1eabu bi\u1ec3u t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, b\u1ea5t k\u1ec3 doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng tr\u1ea7n kh\u1ed1ng ch\u1ebf hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_giua_cac_ben_lien_ket\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4620\" aria-describedby=\"caption-attachment-4620\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4620\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-va-chi-phi-dich-vu-giua-cac-ben-lien-ket.jpg\" alt=\"C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-va-chi-phi-dich-vu-giua-cac-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-va-chi-phi-dich-vu-giua-cac-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-va-chi-phi-dich-vu-giua-cac-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-va-chi-phi-dich-vu-giua-cac-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-chi-phi-lai-vay-Nghi-dinh-255-va-chi-phi-dich-vu-giua-cac-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4620\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh n\u1ed9i dung v\u1ec1 chi ph\u00ed l\u00e3i vay, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng c\u1ea7n l\u01b0u \u00fd m\u1ed9t n\u1ed9i dung li\u00ean quan m\u1eadt thi\u1ebft: quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 m\u1ea3ng chi ph\u00ed th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi chi ph\u00ed l\u00e3i vay trong c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n v\u00e0 c\u0169ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01a1 quan thu\u1ebf soi x\u00e9t k\u1ef9 l\u01b0\u1ee1ng kh\u00f4ng k\u00e9m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_chi_phi_dich_vu_lien_ket_duoc_tru\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed d\u1ecbch v\u1ee5 li\u00ean k\u1ebft \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;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf trong k\u1ef3 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \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;\">D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh, kinh t\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 cung c\u1ea5p trong \u0111i\u1ec1u ki\u1ec7n, ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp chi tr\u1ea3 cho c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, ho\u1eb7c ph\u00e2n b\u1ed5 m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong to\u00e0n t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5 v\u00e0 ch\u00ednh s\u00e1ch gi\u00e1 c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn c\u00e1c trung t\u00e2m th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng chuy\u00ean m\u00f4n h\u00f3a v\u00e0 h\u1ee3p l\u1ef1c t\u1ea1o gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a t\u1eadp \u0111o\u00e0n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1o ra t\u1eeb c\u00e1c ch\u1ee9c n\u0103ng n\u00e0y, x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 tr\u1ecb \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft, sau khi \u0111\u00e3 tr\u1eeb m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng cho b\u00ean li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111i\u1ec1u ph\u1ed1i, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_phi_dich_vu_khong_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\"><\/span><b>C\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch ho\u1eb7c t\u1ea1o gi\u00e1 tr\u1ecb cho c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00e1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng c\u1ee7a b\u00ean li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u00ednh ph\u00ed tr\u00f9ng l\u1eb7p do nhi\u1ec1u b\u00ean li\u00ean k\u1ebft cung c\u1ea5p cho c\u00f9ng m\u1ed9t lo\u1ea1i d\u1ecbch v\u1ee5, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 c\u00e1c l\u1ee3i \u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed m\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ed9ng th\u00eam \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 do b\u00ean th\u1ee9 ba cung c\u1ea5p th\u00f4ng qua trung gian b\u00ean li\u00ean k\u1ebft, nh\u01b0ng kh\u00f4ng \u0111\u00f3ng g\u00f3p th\u00eam gi\u00e1 tr\u1ecb cho d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 ranh gi\u1edbi gi\u1eefa chi ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecb lo\u1ea1i \u0111\u1ed3ng th\u1eddi c\u1ea3 chi ph\u00ed l\u00e3i vay l\u1eabn chi ph\u00ed d\u1ecbch v\u1ee5 khi b\u1ecb thanh tra thu\u1ebf. M\u1ed9t r\u1ee7i ro k\u00e9p m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang g\u1eb7p ph\u1ea3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_khi_ap_dung_cach_tinh_chi_phi_lai_vay_Nghi_dinh_255\"><\/span><b>Ngh\u0129a v\u1ee5 k\u00ea khai khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 n\u1eafm r\u00f5 c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_theo_Phu_luc_I_II_III_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>K\u00ea khai theo Ph\u1ee5 l\u1ee5c I, II, III theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, c\u00f9ng v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_can_luu_giu_nhung_gi\"><\/span><b>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n l\u01b0u gi\u1eef nh\u1eefng g\u00ec<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m c\u00e1c th\u00f4ng tin, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u, ch\u1ee9ng t\u1eeb sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/gioi-han-su-dung-bao-cao-cbcr\/\">Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_ap_dung_dung_cach_tinh_chi_phi_lai_vay_Nghi_dinh_255\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 hi\u1ec3u r\u00f5 to\u00e0n b\u1ed9 khung ph\u00e1p l\u00fd, c\u00e2u h\u1ecfi \u0111\u1eb7t ra l\u00e0:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf 2026, thay v\u00ec ch\u1edd \u0111\u1ebfn khi quy\u1ebft to\u00e1n m\u1edbi ph\u00e1t hi\u1ec7n sai s\u00f3t?<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_lai_co_cau_von_vay_va_ty_le_EBITDA_noi_bo\"><\/span><b>R\u00e0 so\u00e1t l\u1ea1i c\u01a1 c\u1ea5u v\u1ed1n vay v\u00e0 t\u1ef7 l\u1ec7 EBITDA n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ti\u00ean, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n vay hi\u1ec7n c\u00f3 v\u1edbi b\u00ean li\u00ean k\u1ebft, ph\u00e2n lo\u1ea1i r\u00f5 kho\u1ea3n n\u00e0o thu\u1ed9c di\u1ec7n b\u1ecb \u00e1p tr\u1ea7n 30%, kho\u1ea3n n\u00e0o thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb (t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, vay ODA, vay ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, vay d\u1ef1 \u00e1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i). Song song \u0111\u00f3, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng t\u00ednh to\u00e1n tr\u01b0\u1edbc t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay r\u00f2ng so v\u1edbi ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ed9ng kh\u1ea5u hao, \u0111\u1ec3 d\u1ef1 b\u00e1o s\u1edbm kh\u1ea3 n\u0103ng v\u01b0\u1ee3t tr\u1ea7n v\u00e0 c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u01a1 c\u1ea5u v\u1ed1n vay &#8211; v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_hoa_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay v\u00ec ch\u1edd \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u t\u1eadp h\u1ee3p h\u1ed3 s\u01a1, doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh chu\u1ea9n h\u00f3a vi\u1ec7c l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u v\u00e0 c\u00e1c Ph\u1ee5 l\u1ee5c k\u00ea khai ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c v\u1ec1 th\u1eddi gian, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, s\u1ed1 li\u1ec7u k\u00ea khai thu\u1ebf v\u00e0 <\/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;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_tim_den_chuyen_gia_tu_van_giao_dich_lien_ket\"><\/span><b>Doanh nghi\u1ec7p n\u00ean t\u00ecm \u0111\u1ebfn chuy\u00ean gia t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 c\u1ea5u tr\u00fac v\u1ed1n vay ph\u1ee9c t\u1ea1p, nhi\u1ec1u l\u1edbp giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi, ho\u1eb7c ph\u00e1t sinh c\u00e1c trung t\u00e2m ch\u1ee9c n\u0103ng chuy\u00ean m\u00f4n h\u00f3a trong t\u1eadp \u0111o\u00e0n, vi\u1ec7c t\u1ef1 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c kh\u1ed1ng ch\u1ebf l\u00e3i vay n\u00eau tr\u00ean c\u00f3 th\u1ec3 ti\u1ec1m \u1ea9n r\u1ee7i ro di\u1ec5n gi\u1ea3i sai l\u1ec7ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 thu\u1ebf v\u00e0 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t tr\u01b0\u1edbc c\u00e1c m\u1ed1c quan tr\u1ecdng nh\u01b0 l\u1eadp k\u1ebf ho\u1ea1ch vay v\u1ed1n n\u1ed9i b\u1ed9 ho\u1eb7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u thanh tra t\u1eeb c\u01a1 quan 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;\">C\u00f3 th\u1ec3 th\u1ea5y, c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 30% tr\u00ean n\u1ec1n t\u1ea3ng c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p, \u0111i k\u00e8m c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp linh ho\u1ea1t trong t\u1ed1i \u0111a 5 n\u0103m v\u00e0 danh m\u1ee5c lo\u1ea1i tr\u1eeb r\u00f5 r\u00e0ng cho c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh chi ph\u00ed l\u00e3i vay, \u0111\u1ed3ng th\u1eddi g\u1eafn li\u1ec1n v\u1edbi ngh\u0129a v\u1ee5 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 b\u1ed1n lo\u1ea1i Ph\u1ee5 l\u1ee5c \u0111\u00e3 n\u00eau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf 2026 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t khi thanh tra thu\u1ebf, m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh &#8211; thu\u1ebf b\u1ec1n v\u1eefng trong b\u1ed1i c\u1ea3nh c\u01a1 quan qu\u1ea3n l\u00fd ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n 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_cach_tinh_chi_phi_lai_vay_Nghi_dinh_255\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_duoc_tru_toi_da_bao_nhieu_phan_tram_theo_Nghi_dinh_255\"><\/span>Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau ph\u1ea7n tr\u0103m theo Ngh\u1ecb \u0111\u1ecbnh 255?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay r\u00f2ng \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a b\u1eb1ng 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay r\u00f2ng c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3.                    <\/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_nao_khong_bi_ap_tran_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span>Doanh nghi\u1ec7p n\u00e0o kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ed1n nh\u00f3m \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb g\u1ed3m: T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n vay ODA ho\u1eb7c vay \u01b0u \u0111\u00e3i Ch\u00ednh ph\u1ee7 cho vay l\u1ea1i, kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (n\u00f4ng th\u00f4n m\u1edbi, gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng) v\u00e0 kho\u1ea3n vay \u0111\u1ea7u t\u01b0 c\u00e1c d\u1ef1 \u00e1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.                    <\/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=\"Chi_phi_lai_vay_khong_duoc_tru_co_duoc_chuyen_sang_nam_sau_khong_va_toi_da_bao_lau\"><\/span>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng v\u00e0 t\u1ed1i \u0111a bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu chi ph\u00ed l\u00e3i vay ph\u00e1t sinh c\u1ee7a k\u1ef3 \u0111\u00f3 th\u1ea5p h\u01a1n m\u1ee9c tr\u1ea7n quy \u0111\u1ecbnh. Th\u1eddi gian chuy\u1ec3n ti\u1ebfp li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_ke_khai_chi_phi_lai_vay_o_dau\"><\/span>Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai chi ph\u00ed l\u00e3i vay \u1edf \u0111\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay theo m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau ph\u1ea7n tr\u0103m theo Ngh\u1ecb \u0111\u1ecbnh 255?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay r\u00f2ng \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a b\u1eb1ng 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay r\u00f2ng c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p n\u00e0o kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ed1n nh\u00f3m \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb g\u1ed3m: T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n vay ODA ho\u1eb7c vay \u01b0u \u0111\u00e3i Ch\u00ednh ph\u1ee7 cho vay l\u1ea1i, kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (n\u00f4ng th\u00f4n m\u1edbi, gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng) v\u00e0 kho\u1ea3n vay \u0111\u1ea7u t\u01b0 c\u00e1c d\u1ef1 \u00e1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.\"\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\": \"Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng v\u00e0 t\u1ed1i \u0111a bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu chi ph\u00ed l\u00e3i vay ph\u00e1t sinh c\u1ee7a k\u1ef3 \u0111\u00f3 th\u1ea5p h\u01a1n m\u1ee9c tr\u1ea7n quy \u0111\u1ecbnh. Th\u1eddi gian chuy\u1ec3n ti\u1ebfp li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai chi ph\u00ed l\u00e3i vay \u1edf \u0111\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay theo m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\"\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>C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 quy \u0111\u1ecbnh m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4617,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4616","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\/4616","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=4616"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4616\/revisions"}],"predecessor-version":[{"id":4621,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4616\/revisions\/4621"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4617"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}