{"id":4973,"date":"2026-08-21T09:31:14","date_gmt":"2026-08-21T02:31:14","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4973"},"modified":"2026-08-21T09:41:19","modified_gmt":"2026-08-21T02:41:19","slug":"chi-phi-lai-vay-khong-duoc-tru","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-khong-duoc-tru\/","title":{"rendered":"Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 kho\u1ea3n m\u1ee5c c\u00f3 s\u1ee9c c\u00f4ng ph\u00e1 l\u1edbn nh\u1ea5t trong h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, v\u00ed d\u1ee5 nh\u01b0 m\u1ed9t kho\u1ea3n l\u00e3i vay 11 t\u1ef7 \u0111\u1ed3ng b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed3ng ngh\u0129a v\u1edbi 2.2 t\u1ef7 \u0111\u1ed3ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ph\u00e1t sinh th\u00eam, d\u00f9 d\u00f2ng ti\u1ec1n l\u00e3i \u0111\u00f3 \u0111\u00e3 th\u1ef1c tr\u1ea3 cho ng\u00e2n h\u00e0ng. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, to\u00e0n b\u1ed9 c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf n\u00e0y v\u1eadn h\u00e0nh theo m\u1ed9t khung ph\u00e1p l\u00fd m\u1edbi theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y b\u00f3c t\u00e1ch c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh, c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp 05 n\u0103m, c\u00e1c kho\u1ea3n vay \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb v\u00e0 nh\u1eefng l\u1ed7i k\u1ef9 thu\u1eadt khi\u1ebfn chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ph\u00e1t sinh oan ngay tr\u00ean b\u00e0n quy\u1ebft to\u00e1n.<\/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\">Index<\/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\/chi-phi-lai-vay-khong-duoc-tru\/#Chi_phi_lai_vay_khong_duoc_tru_la_gi_va_vi_sao_Nghi_dinh_2552026ND-CP_tiep_tuc_siet_khoan_muc_nay\" >Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 g\u00ec v\u00e0 v\u00ec sao Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c si\u1ebft kho\u1ea3n m\u1ee5c n\u00e0y?<\/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\/chi-phi-lai-vay-khong-duoc-tru\/#Doanh_nghiep_nao_nam_trong_pham_vi_ap_dung\" >Doanh nghi\u1ec7p n\u00e0o n\u1eb1m trong ph\u1ea1m vi \u00e1p d\u1ee5ng?<\/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\/chi-phi-lai-vay-khong-duoc-tru\/#Can_cu_phap_ly_xac_dinh_chi_phi_lai_vay_khong_duoc_tru_tai_khoan_3_Dieu_16\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-khong-duoc-tru\/#Nghi_dinh_2552026ND-CP_da_thay_doi_nhung_gi_so_voi_Nghi_dinh_1322020ND-CP\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 thay \u0111\u1ed5i nh\u1eefng g\u00ec so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-khong-duoc-tru\/#Cach_xac_dinh_chi_phi_lai_vay_khong_duoc_tru_qua_4_buoc\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb qua 4 b\u01b0\u1edbc<\/a><\/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\/chi-phi-lai-vay-khong-duoc-tru\/#Chi_phi_lai_vay_khong_duoc_tru_co_duoc_chuyen_sang_ky_sau_khong\" >Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau kh\u00f4ng?<\/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\/chi-phi-lai-vay-khong-duoc-tru\/#Truong_hop_EBITDA_am_thi_chi_phi_lai_vay_duoc_xac_dinh_nhu_the_nao\" >Tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-khong-duoc-tru\/#Cac_khoan_vay_khong_bi_ap_tran_30_EBITDA\" >C\u00e1c kho\u1ea3n vay kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n 30% EBITDA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-khong-duoc-tru\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-khong-duoc-tru\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-khong-duoc-tru\/#Cau_hoi_thuong_gap_ve_chi_phi_lai_vay_khong_duoc_tru\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/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\/chi-phi-lai-vay-khong-duoc-tru\/#Doanh_nghiep_khong_co_giao_dich_lien_ket_co_bi_khong_che_30_EBITDA_khong\" >Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf 30% EBITDA kh\u00f4ng?<\/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\/chi-phi-lai-vay-khong-duoc-tru\/#Vay_ngan_hang_thong_thuong_co_lam_phat_sinh_chi_phi_lai_vay_khong_duoc_tru_khong\" >Vay ng\u00e2n h\u00e0ng th\u00f4ng th\u01b0\u1eddng c\u00f3 l\u00e0m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/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\/chi-phi-lai-vay-khong-duoc-tru\/#Lai_suat_vay_voi_ben_lien_ket_cao_hon_giao_dich_doc_lap_thi_xu_ly_the_nao\" >L\u00e3i su\u1ea5t vay v\u1edbi b\u00ean li\u00ean k\u1ebft cao h\u01a1n giao d\u1ecbch \u0111\u1ed9c l\u1eadp th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-khong-duoc-tru\/#Nghi_dinh_2552026ND-CP_ap_dung_tu_ky_tinh_thue_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-khong-duoc-tru\/#Phan_lai_vay_bi_loai_het_05_nam_chua_dung_het_thi_co_mat_khong\" >Ph\u1ea7n l\u00e3i vay b\u1ecb lo\u1ea1i h\u1ebft 05 n\u0103m ch\u01b0a d\u00f9ng h\u1ebft th\u00ec c\u00f3 m\u1ea5t kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_khong_duoc_tru_la_gi_va_vi_sao_Nghi_dinh_2552026ND-CP_tiep_tuc_siet_khoan_muc_nay\"><\/span><b>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 g\u00ec v\u00e0 v\u00ec sao Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c si\u1ebft kho\u1ea3n m\u1ee5c n\u00e0y?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5, \u0111\u00e2y l\u00e0 ph\u1ea7n l\u00e3i vay doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n h\u1ee3p l\u1ec7 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, nh\u01b0ng b\u1ecb lo\u1ea1i ra khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. H\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp l\u00e0 k\u1ebf to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n, l\u00e0m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng l\u00ean trong khi l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t ch\u00ednh s\u00e1ch, quy \u0111\u1ecbnh n\u00e0y l\u00e0 c\u00f4ng c\u1ee5 ch\u1ed1ng v\u1ed1n m\u1ecfng (thin capitalization) \u0111\u1ec3 ng\u0103n t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p thay v\u00ec g\u00f3p v\u1ed1n th\u00ec cho vay n\u1ed9i b\u1ed9 v\u1edbi l\u00e3i su\u1ea5t cao \u0111\u1ec3 b\u00e0o m\u00f2n c\u01a1 s\u1edf t\u00ednh thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. H\u01b0\u1edbng ti\u1ebfp c\u1eadn n\u00e0y \u0111\u1ed3ng b\u1ed9 v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf c\u1ee7a OECD v\u00e0 \u0111\u01b0\u1ee3c duy tr\u00ec xuy\u00ean su\u1ed1t t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP \u0111\u1ebfn nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_nam_trong_pham_vi_ap_dung\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o n\u1eb1m trong ph\u1ea1m vi \u00e1p d\u1ee5ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\"><span style=\"font-weight: 400;\">affiliated relationship<\/span><\/a><span style=\"font-weight: 400;\"> theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Hai nh\u00f3m d\u1ec5 m\u1eafc ph\u1ea3i trong th\u1ef1c t\u1ebf so\u00e1t x\u00e9t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft qua v\u1ed1n vay: M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o, v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung, d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay (\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5). \u0110\u00e2y l\u00e0 l\u00fd do m\u1ed9t kho\u1ea3n vay ng\u00e2n h\u00e0ng thu\u1ea7n t\u00fay v\u1eabn c\u00f3 th\u1ec3 k\u00e9o doanh nghi\u1ec7p v\u00e0o ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft, tr\u1eeb khi thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft qua c\u00e1 nh\u00e2n: Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \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 nh\u00f3m quan h\u1ec7 nh\u00e2n th\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5. Vi\u1ec7c \u0111\u01b0a h\u00e0nh vi &#8220;m\u01b0\u1ee3n, cho m\u01b0\u1ee3n&#8221; v\u00e0o di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd v\u1edbi c\u00e1c doanh nghi\u1ec7p gia \u0111\u00ecnh c\u00f3 th\u00f3i quen t\u1ea1m \u1ee9ng, h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh kh\u00f4ng l\u00e3i su\u1ea5t cho gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi th\u00e2n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 th\u00ec kh\u00f4ng ch\u1ecbu tr\u1ea7n 30% EBITDA; l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo nguy\u00ean t\u1eafc chung c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_chi_phi_lai_vay_khong_duoc_tru_tai_khoan_3_Dieu_16\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4977\" aria-describedby=\"caption-attachment-4977\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4977\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-tai-khoan-3-Dieu-16.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-tai-khoan-3-Dieu-16.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-tai-khoan-3-Dieu-16-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-tai-khoan-3-Dieu-16-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-tai-khoan-3-Dieu-16-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-tai-khoan-3-Dieu-16-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4977\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba c\u1ea5u ph\u1ea7n c\u1ee7a EBITDA thu\u1ebf theo quy \u0111\u1ecbnh tr\u00ean g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depreciation expense incurred during the period.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba l\u01b0u \u00fd k\u1ef9 thu\u1eadt quy\u1ebft \u0111\u1ecbnh \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a con s\u1ed1 cu\u1ed1i c\u00f9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 l\u1ea5y l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: Kh\u00f4ng c\u1ed9ng th\u00eam l\u1ee3i nhu\u1eadn kh\u00e1c, thu nh\u1eadp kh\u00e1c hay k\u1ebft qu\u1ea3 t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng mang b\u1ea3n ch\u1ea5t kh\u00e1c. C\u00e1c kho\u1ea3n m\u1ee5c kh\u00f4ng mang b\u1ea3n ch\u1ea5t chi ph\u00ed l\u00e3i vay ho\u1eb7c l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf t\u00ednh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao: L\u1ea5y theo s\u1ed1 ph\u00e1t sinh trong k\u1ef3, x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, kh\u00f4ng l\u1ea5y theo b\u1ea3ng t\u00ednh qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i vay l\u00e0 l\u00e3i vay thu\u1ea7n: Ph\u1ea3i b\u00f9 tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay. N\u1ebfu l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay l\u1edbn h\u01a1n t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3, doanh nghi\u1ec7p kh\u00f4ng c\u00f3 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c qu\u00ean b\u01b0\u1edbc b\u00f9 tr\u1eeb \u1edf l\u01b0u \u00fd th\u1ee9 ba l\u00e0 nguy\u00ean nh\u00e2n s\u1ed1 m\u1ed9t khi\u1ebfn doanh nghi\u1ec7p t\u1ef1 t\u00ednh d\u01b0 ph\u1ea7n l\u00e3i vay b\u1ecb lo\u1ea1i v\u00e0 n\u1ed9p th\u1eeba thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_da_thay_doi_nhung_gi_so_voi_Nghi_dinh_1322020ND-CP\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 thay \u0111\u1ed5i nh\u1eefng g\u00ec so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd m\u1edbi c\u00f3 l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 \u0111ang \u00e1p d\u1ee5ng hay kh\u00f4ng. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ed1i chi\u1ebfu t\u1eebng ti\u00eau ch\u00ed then ch\u1ed1t c\u1ee7a c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf gi\u1eefa hai ngh\u1ecb \u0111\u1ecbnh, \u0111\u1ec3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n bi\u1ebft ch\u00ednh x\u00e1c n\u1ed9i dung n\u00e0o gi\u1eef nguy\u00ean v\u00e0 n\u1ed9i dung n\u00e0o ph\u1ea3i c\u1eadp nh\u1eadt l\u1ea1i trong h\u1ed3 s\u01a1.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 132\/2020<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n kh\u1ed1ng ch\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30% EBITDA<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n ti\u1ebfp ph\u1ea7n v\u01b0\u1ee3t tr\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 05 n\u0103m li\u00ean t\u1ee5c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m kho\u1ea3n vay \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ODA, vay \u01b0u \u0111\u00e3i Ch\u00ednh ph\u1ee7, ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, nh\u00e0 \u1edf x\u00e3 h\u1ed9i\u2026\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 d\u1eabn chi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2010; Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m 2022\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024; Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s\u1eeda \u0111\u1ed5i 2025\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1ecb tr\u00ed \u0111i\u1ec1u kho\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Clause 3, Article 16<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Clause 3, Article 16<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bi\u1ec3u m\u1eabu k\u00ea khai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 132<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 255<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb gi\u1eef nguy\u00ean v\u1ec1 b\u1ea3n ch\u1ea5t, thay \u0111\u1ed5i ch\u1ee7 y\u1ebfu n\u1eb1m \u1edf vi\u1ec7c c\u1eadp nh\u1eadt c\u0103n c\u1ee9 ph\u00e1p l\u00fd cho \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u1ec7 th\u1ed1ng lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, ngh\u0129a v\u1ee5 ph\u00e1t sinh ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN 2026.<\/span><\/p>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_chi_phi_lai_vay_khong_duoc_tru_qua_4_buoc\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb qua 4 b\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4976\" aria-describedby=\"caption-attachment-4976\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4976\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xac-dinh-chi-phi-lai-vay-khong-duoc-tru.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xac-dinh-chi-phi-lai-vay-khong-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xac-dinh-chi-phi-lai-vay-khong-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4976\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, c\u1ee5 th\u1ec3 c\u00e1c b\u01b0\u1edbc:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh l\u00e3i vay thu\u1ea7n<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1edfi c\u00f4ng th\u1ee9c:<\/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;\">L\u00e3i vay thu\u1ea7n = T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 &#8211; (L\u00e3i ti\u1ec1n g\u1eedi + L\u00e3i cho vay)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: T\u00ednh EBITDA<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh + L\u00e3i vay thu\u1ea7n + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3: T\u00ednh m\u1ee9c tr\u1ea7n<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n:<\/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 l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a = 30% x EBITDA<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 4: So s\u00e1nh v\u00e0 x\u00e1c \u0111\u1ecbnh ph\u00e2n lo\u1ea1i<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u00e3i vay thu\u1ea7n v\u01b0\u1ee3t tr\u00ean m\u1ee9c tr\u1ea7n ch\u00ednh l\u00e0 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Example:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3 \u0111\u1ecbnh c\u00f4ng ty A c\u00f3 l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh 20 t\u1ef7 \u0111\u1ed3ng; t\u1ed5ng chi ph\u00ed l\u00e3i vay 12 t\u1ef7 \u0111\u1ed3ng; l\u00e3i ti\u1ec1n g\u1eedi 2 t\u1ef7 \u0111\u1ed3ng; chi ph\u00ed kh\u1ea5u hao 6 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i vay thu\u1ea7n = 12 &#8211; 2 = 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA = 20 + 10 + 6 = 36 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n = 30% x 36 = 10.8 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Result: <\/b><span style=\"font-weight: 400;\">L\u00e3i vay thu\u1ea7n (10 t\u1ef7 \u0111\u1ed3ng) &lt; m\u1ee9c tr\u1ea7n (10.8 t\u1ef7 \u0111\u1ed3ng), d\u1eabn \u0111\u1ebfn to\u00e0n b\u1ed9 l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng 0.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda 2: <\/b><span style=\"font-weight: 400;\">Gi\u1ea3 \u0111\u1ecbnh c\u00f4ng ty B c\u00f3 l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh 5 t\u1ef7 \u0111\u1ed3ng; l\u00e3i vay thu\u1ea7n 20 t\u1ef7 \u0111\u1ed3ng; chi ph\u00ed kh\u1ea5u hao 5 t\u1ef7 \u0111\u1ed3ng.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA = 5 + 20 + 5 = 30 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n = 30% x 30 = 9 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t = 20 &#8211; 9 = 11 t\u1ef7 \u0111\u1ed3ng (b\u1ecb lo\u1ea1i)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Result:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u0103ng 11 t\u1ef7 \u0111\u1ed3ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh th\u00eam kho\u1ea3ng 2.2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai v\u00ed d\u1ee5 cho th\u1ea5y c\u00f9ng m\u1ed9t quy m\u00f4 n\u1ee3 vay, doanh nghi\u1ec7p c\u00f3 bi\u00ean l\u1ee3i nhu\u1eadn m\u1ecfng s\u1ebd ch\u1ecbu t\u00e1c \u0111\u1ed9ng n\u1eb7ng h\u01a1n nhi\u1ec1u l\u1ea7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_khong_duoc_tru_co_duoc_chuyen_sang_ky_sau_khong\"><\/span><b>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, v\u00e0 \u0111\u00e2y l\u00e0 c\u01a1 ch\u1ebf quan tr\u1ecdng. \u0110i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \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 trong tr\u01b0\u1eddng h\u1ee3p 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 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, ph\u1ea7n v\u01b0\u1ee3t tr\u1ea7n ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i khi k\u1ef3 t\u00ednh thu\u1ebf sau c\u00f2n d\u01b0 \u0111\u1ecba d\u01b0\u1edbi tr\u1ea7n 30%. N\u1ebfu n\u0103m sau doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c ch\u1ea1m tr\u1ea7n, kho\u1ea3n chuy\u1ec3n ti\u1ebfp ph\u1ea3i n\u1eb1m ch\u1edd v\u00e0 ti\u1ebfp t\u1ee5c \u0111\u1ebfm ng\u01b0\u1ee3c trong th\u1eddi h\u1ea1n 05 n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Important Note: <\/b><span style=\"font-weight: 400;\">N\u1ebfu k\u1ef3 t\u00ednh thu\u1ebf sau doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 ch\u1ebf x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo \u0110i\u1ec1u 16 kh\u00f4ng \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t, do \u0111\u00f3 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 chuy\u1ec3n ph\u1ea7n l\u00e3i vay b\u1ecb lo\u1ea1i c\u1ee7a k\u1ef3 tr\u01b0\u1edbc sang. Doanh nghi\u1ec7p \u0111ang c\u00f3 s\u1ed1 d\u01b0 chuy\u1ec3n ti\u1ebfp l\u1edbn c\u1ea7n c\u00e2n nh\u1eafc y\u1ebfu t\u1ed1 n\u00e0y tr\u01b0\u1edbc khi t\u00e1i c\u1ea5u tr\u00fac c\u00e1c kho\u1ea3n vay n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u00e0 theo d\u00f5i kho\u1ea3n chi ph\u00ed l\u00e3i vay chuy\u1ec3n ti\u1ebfp, doanh nghi\u1ec7p c\u00e2n nh\u1eafc <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_EBITDA_am_thi_chi_phi_lai_vay_duoc_xac_dinh_nhu_the_nao\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4975\" aria-describedby=\"caption-attachment-4975\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4975\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-EBITDA-am-thi-chi-phi-lai-vay-duoc-xac-dinh-nhu-the-nao.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-EBITDA-am-thi-chi-phi-lai-vay-duoc-xac-dinh-nhu-the-nao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-EBITDA-am-thi-chi-phi-lai-vay-duoc-xac-dinh-nhu-the-nao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-EBITDA-am-thi-chi-phi-lai-vay-duoc-xac-dinh-nhu-the-nao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-EBITDA-am-thi-chi-phi-lai-vay-duoc-xac-dinh-nhu-the-nao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-EBITDA-am-thi-chi-phi-lai-vay-duoc-xac-dinh-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4975\" class=\"wp-caption-text\">Tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u1ed5ng c\u1ee7a l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, l\u00e3i vay thu\u1ea7n v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 mang gi\u00e1 tr\u1ecb \u00e2m, m\u1ee9c tr\u1ea7n 30% kh\u00f4ng c\u00f2n \u00fd ngh\u0129a s\u1ed1 h\u1ecdc. To\u00e0n b\u1ed9 l\u00e3i vay thu\u1ea7n c\u1ee7a k\u1ef3 \u0111\u00f3 tr\u1edf th\u00e0nh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. N\u1ebfu doanh nghi\u1ec7p c\u00f3 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay th\u00ec ph\u1ea7n b\u1ecb lo\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi \u0111\u00e3 b\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA &lt; 0, chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb = Chi ph\u00ed l\u00e3i vay &#8211; L\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/\">EBITDA \u00e2m<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> n\u00ean theo d\u00f5i ri\u00eang kho\u1ea3n m\u1ee5c n\u00e0y tr\u00ean s\u1ed5 qu\u1ea3n tr\u1ecb thu\u1ebf trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, v\u00e0 g\u1eedi v\u0103n b\u1ea3n h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n.<\/span><\/p>\n<blockquote><p><strong>Important Note: <\/strong>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau B7 (ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi). Ph\u1ea7n chi ph\u00ed l\u00e3i vay k\u1ef3 tr\u01b0\u1edbc mang sang k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau B11.<\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_vay_khong_bi_ap_tran_30_EBITDA\"><\/span><b>C\u00e1c kho\u1ea3n vay kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf n\u00eau tr\u00ean kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024; t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m 2022 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s\u1eeda \u0111\u1ed5i 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Official development assistance (ODA) loans and preferential loans from the Government are implemented in the form of the Government borrowing from foreign countries and re-lending to businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 (ch\u01b0\u01a1ng tr\u00ecnh n\u00f4ng th\u00f4n m\u1edbi v\u00e0 gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 (nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, sinh vi\u00ean, nh\u00e0 \u1edf x\u00e3 h\u1ed9i v\u00e0 d\u1ef1 \u00e1n ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng kh\u00e1c).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ed9c c\u00e1c nh\u00f3m n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t tr\u1ea7n nh\u01b0ng v\u1eabn ph\u1ea3i ch\u1ee9ng minh kho\u1ea3n vay \u0111\u00fang b\u1ea3n ch\u1ea5t b\u1eb1ng h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u1ed3 s\u01a1 gi\u1ea3i ng\u00e2n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng n\u1edbi l\u1ecfng c\u0169ng kh\u00f4ng si\u1ebft ch\u1eb7t m\u1ee9c tr\u1ea7n, nh\u01b0ng ph\u1ea1m vi nh\u1eadn di\u1ec7n b\u00ean li\u00ean k\u1ebft \u0111\u00e3 r\u1ed9ng h\u01a1n v\u00e0 h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu, c\u0103n c\u1ee9 d\u1eabn chi\u1ebfu \u0111\u1ec1u \u0111\u00e3 thay \u0111\u1ed5i. V\u1edbi doanh nghi\u1ec7p c\u00f3 \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh cao, chi ph\u00ed m\u1ed9t bu\u1ed5i r\u00e0 so\u00e1t tr\u01b0\u1edbc quy\u1ebft to\u00e1n lu\u00f4n nh\u1ecf h\u01a1n nhi\u1ec1u l\u1ea7n so v\u1edbi s\u1ed1 thu\u1ebf b\u1ecb truy thu c\u1ed9ng ti\u1ec1n ch\u1eadm n\u1ed9p sau thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 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 mi\u1ec5n ph\u00ed!<\/span><b>\u00a0<\/b><\/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>Contact information MAN \u2013 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>Address:<\/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>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><span style=\"color: #0000ff;\"><strong>Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/strong><\/span>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chi_phi_lai_vay_khong_duoc_tru\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_co_giao_dich_lien_ket_co_bi_khong_che_30_EBITDA_khong\"><\/span><b>Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf 30% EBITDA kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. C\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 ch\u1ec9 \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft. Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn \u0111\u01b0\u1ee3c tr\u1eeb l\u00e3i vay theo quy \u0111\u1ecbnh chung n\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_thong_thuong_co_lam_phat_sinh_chi_phi_lai_vay_khong_duoc_tru_khong\"><\/span><b>Vay ng\u00e2n h\u00e0ng th\u00f4ng th\u01b0\u1eddng c\u00f3 l\u00e0m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3, n\u1ebfu d\u01b0 n\u1ee3 v\u1edbi ng\u00e2n h\u00e0ng \u0111\u1ea1t \u0111\u1ed3ng th\u1eddi hai ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n. Tuy nhi\u00ean, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng khi b\u00ean cho vay l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lai_suat_vay_voi_ben_lien_ket_cao_hon_giao_dich_doc_lap_thi_xu_ly_the_nao\"><\/span><b>L\u00e3i su\u1ea5t vay v\u1edbi b\u00ean li\u00ean k\u1ebft cao h\u01a1n giao d\u1ecbch \u0111\u1ed9c l\u1eadp th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 hai l\u1edbp ki\u1ec3m so\u00e1t \u0111\u1ed9c l\u1eadp. K\u1ec3 c\u1ea3 khi t\u1ef7 l\u1ec7 l\u00e3i vay c\u00f2n d\u01b0\u1edbi tr\u1ea7n 30% EBITDA, c\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea7n ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t v\u01b0\u1ee3t m\u1ee9c giao d\u1ecbch \u0111\u1ed9c l\u1eadp theo nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_ap_dung_tu_ky_tinh_thue_nao\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<\/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;\">Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_lai_vay_bi_loai_het_05_nam_chua_dung_het_thi_co_mat_khong\"><\/span><b>Ph\u1ea7n l\u00e3i vay b\u1ecb lo\u1ea1i h\u1ebft 05 n\u0103m ch\u01b0a d\u00f9ng h\u1ebft th\u00ec c\u00f3 m\u1ea5t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Th\u1eddi gian chuy\u1ec3n t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh; qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y, ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ch\u01b0a s\u1eed d\u1ee5ng s\u1ebd b\u1ecb lo\u1ea1i v\u0129nh vi\u1ec5n kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 kho\u1ea3n m\u1ee5c c\u00f3 s\u1ee9c c\u00f4ng ph\u00e1 l\u1edbn nh\u1ea5t trong h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, v\u00ed d\u1ee5 nh\u01b0 m\u1ed9t kho\u1ea3n l\u00e3i vay 11 t\u1ef7 \u0111\u1ed3ng b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed3ng ngh\u0129a v\u1edbi 2.2 t\u1ef7 \u0111\u1ed3ng thu\u1ebf thu nh\u1eadp doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4974,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4973","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=4973"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4973\/revisions"}],"predecessor-version":[{"id":4980,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4973\/revisions\/4980"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4974"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}