{"id":4981,"date":"2026-08-21T11:05:50","date_gmt":"2026-08-21T04:05:50","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4981"},"modified":"2026-08-21T11:05:50","modified_gmt":"2026-08-21T04:05:50","slug":"xu-ly-tien-lai-vay-vuot-nguong-30-ebitda","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/","title":{"rendered":"X\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA cho c\u00e1c n\u0103m sau"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA l\u00e0 n\u1ed9i dung khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00fang t\u00fang nh\u1ea5t khi <\/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;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Ch\u1ec9 m\u1ed9t thao t\u00e1c b\u00f9 tr\u1eeb sai gi\u1eefa l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u00e0 chi ph\u00ed l\u00e3i vay c\u0169ng \u0111\u1ee7 khi\u1ebfn ph\u1ea7n chi ph\u00ed b\u1ecb lo\u1ea1i t\u0103ng l\u00ean h\u00e0ng t\u1ef7 \u0111\u1ed3ng, k\u00e9o theo ti\u1ec1n thu\u1ebf truy thu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00f4ng th\u1ee9c, quy tr\u00ecnh s\u00e1u b\u01b0\u1edbc v\u00e0 nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn, gi\u00fap doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ch\u1ee7 \u0111\u1ed9ng tr\u01b0\u1edbc k\u1ef3 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\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Vi_sao_xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA_la_bai_toan_nong_cua_ky_quyet_toan_2026\" >V\u00ec sao x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA l\u00e0 b\u00e0i to\u00e1n n\u00f3ng c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n 2026?<\/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\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Nghi_dinh_2552026ND-CP_thay_the_khung_phap_ly_cu_tu_0172026\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf khung ph\u00e1p l\u00fd c\u0169 t\u1eeb 01\/7\/2026<\/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\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Can_cu_phap_ly_cua_viec_xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/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\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Hieu_dung_ba_cau_phan_truoc_khi_xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA\" >Hi\u1ec3u \u0111\u00fang ba c\u1ea5u ph\u1ea7n tr\u01b0\u1edbc khi x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/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\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Lai_tien_gui_va_lai_cho_vay_duoc_bu_tru_nhu_the_nao\" >L\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb nh\u01b0 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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#EBITDA_theo_thue_khac_EBITDA_theo_tai_chinh_o_diem_nao\" >EBITDA theo thu\u1ebf kh\u00e1c EBITDA theo t\u00e0i ch\u00ednh \u1edf \u0111i\u1ec3m n\u00e0o<\/a><\/li><\/ul><\/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\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Quy_trinh_xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA\" >Quy tr\u00ecnh x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/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\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Vi_du_thuc_te_Xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA_tai_mot_doanh_nghiep_san_xuat\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf: X\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA t\u1ea1i m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/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\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Tinh_huong_dac_biet_EBITDA_am_hoac_lai_tien_gui_lon_hon_chi_phi_lai_vay\" >T\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t: EBITDA \u00e2m ho\u1eb7c l\u00e3i ti\u1ec1n g\u1eedi l\u1edbn h\u01a1n chi ph\u00ed l\u00e3i vay<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Ho_so_va_ke_khai_chung_minh_viec_xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA\" >H\u1ed3 s\u01a1 v\u00e0 k\u00ea khai ch\u1ee9ng minh vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/a><\/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\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Cau_hoi_thuong_gap_ve_xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/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\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Doanh_nghiep_khong_co_giao_dich_lien_ket_co_phai_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_khong\" >Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i x\u1eed l\u00fd ti\u1ec1n g\u1eedi l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Phan_chi_phi_lai_vay_vuot_nguong_co_mat_vinh_vien_khong\" >Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng c\u00f3 m\u1ea5t v\u0129nh vi\u1ec5n kh\u00f4ng?<\/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\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Lai_chenh_lech_ty_gia_co_duoc_tru_khi_tinh_chi_phi_lai_vay_thuan_khong\" >L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh chi ph\u00ed l\u00e3i vay thu\u1ea7n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Vay_ngan_hang_thuong_mai_co_lam_phat_sinh_nghia_vu_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_khong\" >Vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 x\u1eed l\u00fd ti\u1ec1n g\u1eedi l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/#Ky_tinh_thue_khong_phat_sinh_giao_dich_lien_ket_thi_co_duoc_chuyen_chi_phi_lai_vay_khong_duoc_tru_cua_ky_truoc_sang_khong\" >K\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 tr\u01b0\u1edbc sang kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA_la_bai_toan_nong_cua_ky_quyet_toan_2026\"><\/span><b>V\u00ec sao x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA l\u00e0 b\u00e0i to\u00e1n n\u00f3ng c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4983\" aria-describedby=\"caption-attachment-4983\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4983\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-la-bai-toan-nong-cua-ky-quyet-toan-2026.jpg\" alt=\"V\u00ec sao x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA l\u00e0 b\u00e0i to\u00e1n n\u00f3ng c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-la-bai-toan-nong-cua-ky-quyet-toan-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-la-bai-toan-nong-cua-ky-quyet-toan-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-la-bai-toan-nong-cua-ky-quyet-toan-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-la-bai-toan-nong-cua-ky-quyet-toan-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-la-bai-toan-nong-cua-ky-quyet-toan-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4983\" class=\"wp-caption-text\">V\u00ec sao x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA l\u00e0 b\u00e0i to\u00e1n n\u00f3ng c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed l\u00e3i vay thu\u1ea7n (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) v\u01b0\u1ee3t qu\u00e1 30% EBITDA thu\u1ebf, lo\u1ea1i ph\u1ea7n v\u01b0\u1ee3t \u0111\u00f3 ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi theo d\u00f5i \u0111\u1ec3 chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 05 n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_thay_the_khung_phap_ly_cu_tu_0172026\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf khung ph\u00e1p l\u00fd c\u0169 t\u1eeb 01\/7\/2026<\/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 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, 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. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y 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<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m c\u1ea7n nh\u1ea5n m\u1ea1nh:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30% EBITDA kh\u00f4ng thay \u0111\u1ed5i. Nh\u01b0ng b\u1ed1i c\u1ea3nh xung quanh n\u00f3 th\u00ec thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3, c\u00e1ch nh\u1eadn di\u1ec7n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">affiliated relationship<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 th\u00eam (bao g\u1ed3m c\u1ea3 quan h\u1ec7 ph\u00e1t sinh t\u1eeb m\u01b0\u1ee3n, cho m\u01b0\u1ee3n), ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean, th\u1ee9 t\u1ef1 \u01b0u ti\u00ean ngu\u1ed3n c\u01a1 s\u1edf d\u1eef li\u1ec7u so s\u00e1nh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5, v\u00e0 ng\u01b0\u1ee1ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia chuy\u1ec3n sang chu\u1ea9n 750 tri\u1ec7u EUR theo th\u00f4ng l\u1ec7 OECD.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp: t\u1eadp h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA trong n\u0103m 2026 c\u00f3 th\u1ec3 r\u1ed9ng h\u01a1n so v\u1edbi quy \u0111\u1ecbnh l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba h\u1ec7 qu\u1ea3 t\u00e0i ch\u00ednh khi doanh nghi\u1ec7p b\u1ecf qua ng\u01b0\u1ee1ng 30% EBITDA<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ecb truy thu. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng b\u1ecb lo\u1ea1i l\u00e0m t\u0103ng thu nh\u1eadp t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ed9ng d\u1ed3n. Kho\u1ea3n truy thu \u0111\u01b0\u1ee3c t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u00e1ng l\u1ebd ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, m\u1ea5t quy\u1ec1n chuy\u1ec3n ti\u1ebfp. \u0110\u00e2y l\u00e0 thi\u1ec7t h\u1ea1i \u00e2m th\u1ea7m nh\u01b0ng l\u1edbn nh\u1ea5t. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng theo d\u00f5i ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng tr\u00ean s\u1ed5 s\u00e1ch v\u00e0 thuy\u1ebft minh, vi\u1ec7c ch\u1ee9ng minh quy\u1ec1n chuy\u1ec3n ti\u1ebfp \u1edf c\u00e1c k\u1ef3 sau g\u1ea7n nh\u01b0 b\u1ea5t kh\u1ea3 thi.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 n\u1ed9i dung x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA n\u1eb1m t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111i\u1ec1u kho\u1ea3n v\u1ec1 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n thu\u1ed9c ba \u0111i\u1ec3m a, b, c c\u1ee7a kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16:<\/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 chi ti\u1ebft quy\u1ebft \u0111\u1ecbnh to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e0 chi ph\u00ed l\u00e3i vay thu\u1ea7n, kh\u00f4ng ph\u1ea3i chi ph\u00ed l\u00e3i vay g\u1ed9p. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA lu\u00f4n ph\u1ea3i b\u1eaft \u0111\u1ea7u t\u1eeb kh\u00e2u b\u00f3c t\u00e1ch doanh thu t\u00e0i ch\u00ednh.<\/span><\/li>\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, l\u1ea5y theo ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, kh\u00f4ng ph\u1ea3i l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay, m\u1ed9t l\u1ea7n \u1edf v\u1ebf b\u1ecb kh\u1ed1ng ch\u1ebf, m\u1ed9t l\u1ea7n \u1edf v\u1ebf c\u1ed9ng v\u00e0o m\u1eabu s\u1ed1. B\u1ecf s\u00f3t l\u1ea7n th\u1ee9 hai l\u00e0 l\u1ed7i k\u1ef9 thu\u1eadt ph\u1ed5 bi\u1ebfn nh\u1ea5t, l\u00e0m ph\u1ed3ng EBITDA v\u00e0 t\u1ea1o c\u1ea3m gi\u00e1c an to\u00e0n gi\u1ea3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16:<\/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;\">\u0110i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 16:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf t\u1ea1i \u0111i\u1ec3m a kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi 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; t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m; 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\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia; 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.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 ngo\u1ea1i l\u1ec7 theo ch\u1ee7 th\u1ec3 v\u00e0 theo ngu\u1ed3n v\u1ed1n, kh\u00f4ng ph\u1ea3i ngo\u1ea1i l\u1ec7 theo \u00fd ch\u00ed doanh nghi\u1ec7p. M\u1ed9t doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i vay v\u1ed1n ng\u00e2n h\u00e0ng v\u1eabn thu\u1ed9c di\u1ec7n ph\u1ea3i x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA n\u1ebfu kho\u1ea3n vay \u0111\u00f3 l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ba_cau_phan_truoc_khi_xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA\"><\/span><b>Hi\u1ec3u \u0111\u00fang ba c\u1ea5u ph\u1ea7n tr\u01b0\u1edbc khi x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c chu\u1ea9n \u0111\u1ec3 x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA c\u00f3 th\u1ec3 vi\u1ebft g\u1ecdn nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay thu\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;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n = Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 &#8211; (L\u00e3i ti\u1ec1n g\u1eedi + L\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh 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;\">EBITDA = Net profit from business operations + Net interest expense + Depreciation expense<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb:<\/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;\">Ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c tr\u1eeb = 30% x EBITDA<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t b\u1ecb lo\u1ea1i:<\/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;\">Ph\u1ea7n v\u01b0\u1ee3t b\u1ecb lo\u1ea1i = Chi ph\u00ed l\u00e3i vay thu\u1ea7n &#8211; Ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lai_tien_gui_va_lai_cho_vay_duoc_bu_tru_nhu_the_nao\"><\/span><b>L\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 b\u00f9 tr\u1eeb kho\u1ea3n ph\u00e1t sinh trong k\u1ef3: L\u00e3i d\u1ef1 thu c\u1ee7a k\u1ef3 tr\u01b0\u1edbc ho\u1eb7c l\u00e3i nh\u1eadn tr\u01b0\u1edbc cho k\u1ef3 sau ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 \u0111\u00fang k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n thu: L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb. C\u00e1c kho\u1ea3n kh\u00e1c n\u1eb1m trong doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u01b0 l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, c\u1ed5 t\u1ee9c, l\u00e3i b\u00e1n ngo\u1ea1i t\u1ec7, chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi b\u00f9 tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u00f9 tr\u1eeb ng\u01b0\u1ee3c chi\u1ec1u t\u00f9y ti\u1ec7n: N\u1ebfu l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay l\u1edbn h\u01a1n chi ph\u00ed l\u00e3i vay, chi ph\u00ed l\u00e3i vay thu\u1ea7n \u00e2m, khi \u0111\u00f3 kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA, nh\u01b0ng doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_theo_thue_khac_EBITDA_theo_tai_chinh_o_diem_nao\"><\/span><b>EBITDA theo thu\u1ebf kh\u00e1c EBITDA theo t\u00e0i ch\u00ednh \u1edf \u0111i\u1ec3m n\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u CFO quen d\u00f9ng EBITDA qu\u1ea3n tr\u1ecb (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf + l\u00e3i vay + kh\u1ea5u hao) v\u00e0 \u00e1p th\u1eb3ng v\u00e0o t\u00ednh to\u00e1n. C\u00e1ch l\u00e0m n\u00e0y th\u01b0\u1eddng cho k\u1ebft qu\u1ea3 sai l\u1ec7ch v\u00ec hai l\u00fd do: EBITDA thu\u1ebf xu\u1ea5t ph\u00e1t t\u1eeb l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1ec9 ti\u00eau \u0111\u00e3 bao g\u1ed3m doanh thu t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh nh\u01b0ng ch\u01b0a bao g\u1ed3m thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed kh\u00e1c; v\u00e0 c\u1ea5u ph\u1ea7n l\u00e3i vay c\u1ed9ng l\u1ea1i ph\u1ea3i l\u00e0 l\u00e3i vay thu\u1ea7n, kh\u00f4ng ph\u1ea3i l\u00e3i vay g\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ri\u00eang kh\u00e1c bi\u1ec7t v\u1ec1 thu nh\u1eadp kh\u00e1c, ch\u1eb3ng h\u1ea1n kho\u1ea3n l\u00e3i thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0i ch\u1ee5c t\u1ef7 \u0111\u1ed3ng, c\u0169ng \u0111\u1ee7 l\u00e0m hai con s\u1ed1 EBITDA l\u1ec7ch nhau.<\/span><\/p>\n<blockquote><p><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/\">C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA\"><\/span><b>Quy tr\u00ecnh x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA, c\u1ee5 th\u1ec3 c\u00e1c b\u01b0\u1edbc 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;\">B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh t\u01b0 c\u00e1ch \u00e1p d\u1ee5ng: R\u00e0 so\u00e1t c\u01a1 c\u1ea5u s\u1edf h\u1eefu, h\u1ee3p \u0111\u1ed3ng vay, th\u01b0 b\u1ea3o l\u00e3nh, c\u00e1c kho\u1ea3n m\u01b0\u1ee3n\/cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh \u0111\u1ec3 k\u1ebft lu\u1eadn doanh nghi\u1ec7p c\u00f3 thu\u1ed9c ph\u1ea1m vi \u0110i\u1ec1u 5 hay kh\u00f4ng. K\u1ebft lu\u1eadn ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u b\u1eb1ng v\u0103n b\u1ea3n k\u00e8m b\u1eb1ng ch\u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; B\u00f3c t\u00e1ch d\u1eef li\u1ec7u t\u00e0i ch\u00ednh: L\u1eadp b\u1ea3ng chi ti\u1ebft chi ph\u00ed l\u00e3i vay theo t\u1eebng kh\u1ebf \u01b0\u1edbc, t\u00e1ch ri\u00eang l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 515 v\u00e0 635, lo\u1ea1i b\u1ecf ph\u1ea7n l\u00e3i vay \u0111\u00e3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o t\u00e0i s\u1ea3n d\u1edf dang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; T\u00ednh EBITDA thu\u1ebf v\u00e0 ng\u01b0\u1ee1ng 30%: \u00c1p d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16, l\u01b0u b\u1ea3ng t\u00ednh c\u00f3 tham chi\u1ebfu \u0111\u1ebfn t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; X\u00e1c \u0111\u1ecbnh v\u00e0 lo\u1ea1i ph\u1ea7n v\u01b0\u1ee3t: Ghi nh\u1eadn ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; M\u1edf s\u1ed5 theo d\u00f5i chuy\u1ec3n ti\u1ebfp: L\u1eadp b\u1ea3ng theo d\u00f5i ri\u00eang cho t\u1eebng n\u0103m ph\u00e1t sinh, ghi r\u00f5 s\u1ed1 ti\u1ec1n, n\u0103m ph\u00e1t sinh, n\u0103m h\u1ebft h\u1ea1n chuy\u1ec3n ti\u1ebfp v\u00e0 s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng \u1edf m\u1ed7i k\u1ef3. \u0110\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb s\u1ed1ng c\u00f2n cho c\u00e1c k\u1ef3 sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 6 &#8211; Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 v\u00e0 k\u00ea khai: K\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay theo Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh, n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n, \u0111\u1ed3ng th\u1eddi ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_Xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA_tai_mot_doanh_nghiep_san_xuat\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf: X\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA t\u1ea1i m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4984\" aria-describedby=\"caption-attachment-4984\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4984\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-ve-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA.jpg\" alt=\"Case study v\u1ec1 x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-ve-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-ve-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-ve-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-ve-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-ve-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4984\" class=\"wp-caption-text\">Case study v\u1ec1 x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>Gi\u1ea3 s\u1eed:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty A (s\u1ea3n xu\u1ea5t linh ki\u1ec7n, vay c\u00f4ng ty m\u1eb9 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i) c\u00f3 s\u1ed1 li\u1ec7u k\u1ef3 t\u00ednh thu\u1ebf 2026:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Indicators<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 ti\u1ec1n (t\u1ef7 \u0111\u1ed3ng)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Net operating profit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n g\u1eedi + L\u00e3i cho vay trong k\u1ef3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao trong k\u1ef3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc t\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n = 45 \u2212 5 = 40 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA thu\u1ebf = 50 + 40 + 10 = 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c tr\u1eeb = 30% \u00d7 100 = 30 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 b\u1ecb lo\u1ea1i = 40 \u2212 30 = 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf 10 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3 2026, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn 10 t\u1ef7 \u0111\u1ed3ng n\u00e0y v\u00e0o s\u1ed5 theo d\u00f5i chuy\u1ec3n ti\u1ebfp, th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m 2027.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed n\u0103m 2027 c\u00f4ng ty gi\u1ea3m d\u01b0 n\u1ee3, chi ph\u00ed l\u00e3i vay thu\u1ea7n c\u00f2n 20 t\u1ef7 \u0111\u1ed3ng trong khi ng\u01b0\u1ee1ng 30% EBITDA \u0111\u1ea1t 28 t\u1ef7 \u0111\u1ed3ng, d\u01b0 \u0111\u1ecba c\u00f2n tr\u1ed1ng l\u00e0 8 t\u1ef7 \u0111\u1ed3ng. C\u00f4ng ty \u0111\u01b0\u1ee3c chuy\u1ec3n 8 t\u1ef7 \u0111\u1ed3ng t\u1eeb s\u1ed1 treo c\u1ee7a n\u0103m 2026 sang tr\u1eeb trong k\u1ef3 2027; 2 t\u1ef7 \u0111\u1ed3ng c\u00f2n l\u1ea1i ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c theo d\u00f5i cho c\u00e1c k\u1ef3 ti\u1ebfp theo trong th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Con s\u1ed1 n\u00e0y cho th\u1ea5y v\u00ec sao vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA c\u1ea7n \u0111\u01b0\u1ee3c nh\u00ecn nh\u01b0 m\u1ed9t k\u1ebf ho\u1ea1ch nhi\u1ec1u n\u0103m, ch\u1ee9 kh\u00f4ng ph\u1ea3i m\u1ed9t b\u00fat to\u00e1n kh\u00f3a s\u1ed5.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> Trong k\u1ef3 kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 tr\u01b0\u1edbc sang.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> Trong n\u0103m 2025 c\u00f3 lo\u1ea1i chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t nh\u01b0ng sang n\u0103m 2026 kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n v\u01b0\u1ee3t trong n\u0103m 2025 sang 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_dac_biet_EBITDA_am_hoac_lai_tien_gui_lon_hon_chi_phi_lai_vay\"><\/span><b>T\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t: EBITDA \u00e2m ho\u1eb7c l\u00e3i ti\u1ec1n g\u1eedi l\u1edbn h\u01a1n chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA thu\u1ebf \u00e2m ho\u1eb7c b\u1eb1ng 0 th\u00ec ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng 0 ho\u1eb7c kh\u00f4ng c\u00f3 \u00fd ngh\u0129a, d\u1eabn t\u1edbi to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay thu\u1ea7n b\u1ecb lo\u1ea1i trong k\u1ef3. Doanh nghi\u1ec7p l\u1ed7, \u0111\u1ea7u t\u01b0 l\u1edbn, m\u1edbi \u0111i v\u00e0o v\u1eadn h\u00e0nh th\u01b0\u1eddng r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng n\u00e0y v\u00e0 c\u0169ng ch\u00ednh l\u00e0 nh\u00f3m c\u1ea7n s\u1ed5 theo d\u00f5i chuy\u1ec3n ti\u1ebfp ch\u1eb7t ch\u1ebd nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n \u00e2m khi l\u00e3i ti\u1ec1n g\u1eedi c\u1ed9ng l\u00e3i cho vay v\u01b0\u1ee3t chi ph\u00ed l\u00e3i vay, kh\u00f4ng ph\u00e1t sinh ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng. Doanh nghi\u1ec7p v\u1eabn k\u00ea khai b\u00ecnh th\u01b0\u1eddng v\u00e0 l\u01b0u b\u1ea3ng t\u00ednh \u0111\u1ec3 gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p EBITDA nh\u1ecf h\u01a1n 0 th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_va_ke_khai_chung_minh_viec_xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA\"><\/span><b>H\u1ed3 s\u01a1 v\u00e0 k\u00ea khai ch\u1ee9ng minh vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4985\" aria-describedby=\"caption-attachment-4985\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4985\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-va-ke-khai-chung-minh-viec-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA.jpg\" alt=\"H\u1ed3 s\u01a1 v\u00e0 k\u00ea khai ch\u1ee9ng minh vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-va-ke-khai-chung-minh-viec-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-va-ke-khai-chung-minh-viec-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-va-ke-khai-chung-minh-viec-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-va-ke-khai-chung-minh-viec-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-va-ke-khai-chung-minh-viec-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4985\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 v\u00e0 k\u00ea khai ch\u1ee9ng minh vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u00e1ch t\u00ednh \u0111\u00f3 khi thanh tra. B\u1ed9 h\u1ed3 s\u01a1 t\u1ed1i thi\u1ec3u n\u00ean c\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u00ednh ng\u01b0\u1ee1ng 30% EBITDA c\u00f3 tham chi\u1ebfu ch\u1ec9 ti\u00eau B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea chi ph\u00ed l\u00e3i vay theo t\u1eebng kh\u1ebf \u01b0\u1edbc, k\u00e8m h\u1ee3p \u0111\u1ed3ng vay, ph\u1ee5 l\u1ee5c, ch\u1ee9ng t\u1eeb thanh to\u00e1n, x\u00e1c nh\u1eadn l\u00e3i c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng theo d\u00f5i chuy\u1ec3n ti\u1ebfp nhi\u1ec1u n\u0103m, th\u1ec3 hi\u1ec7n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, ph\u00e1t sinh, s\u1eed d\u1ee5ng, s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u00e0 n\u0103m h\u1ebft h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay theo m\u1eabu ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia), c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd ph\u1ea7n ch\u1ee9ng minh l\u00e3i su\u1ea5t vay v\u1edbi b\u00ean li\u00ean k\u1ebft ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft lu\u00f4n \u0111\u00f2i h\u1ecfi t\u00ednh chuy\u00ean m\u00f4n v\u00ec \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a nghi\u1ec7p v\u1ee5, m\u00e0 v\u1eeba ph\u1ea3i am hi\u1ec3u lu\u1eadt thu\u1ebf c\u0169ng nh\u01b0 v\u1ec1 t\u00e0i ch\u00ednh. N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch, vi\u1ec7c tham kh\u1ea3o <\/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 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kinh nghi\u1ec7m h\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c, \u0111\u00e3 \u0111\u1ed3ng h\u00e0nh h\u01a1n 500 doanh nghi\u1ec7p FDI, MAN t\u1ef1 tin \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong m\u1ecdi v\u1ea5n \u0111\u1ec1 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft (chuy\u1ec3n gi\u00e1).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>M\u1ed9t l\u01b0u \u00fd v\u1ec1 b\u1ea3n ch\u1ea5t:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu l\u00e3i su\u1ea5t vay v\u1edbi b\u00ean li\u00ean k\u1ebft kh\u00f4ng ph\u00f9 h\u1ee3p gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh l\u1ea1i chi ph\u00ed l\u00e3i vay tr\u01b0\u1edbc khi \u00e1p ng\u01b0\u1ee1ng 30% EBITDA. Ngh\u0129a l\u00e0 h\u1ed3 s\u01a1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft y\u1ebfu s\u1ebd khi\u1ebfn ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng b\u1ecb \u0111\u1ed9i l\u00ean g\u1ea5p b\u1ed9i.<\/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;\">N\u1ebfu h\u1ed3 s\u01a1 chi ph\u00ed l\u00e3i vay c\u1ee7a qu\u00fd doanh nghi\u1ec7p c\u00f2n \u0111i\u1ec3m ch\u01b0a ch\u1eafc ch\u1eafn, t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u01b0 c\u00e1ch li\u00ean k\u1ebft, b\u00f3c t\u00e1ch l\u00e3i ti\u1ec1n g\u1eedi, \u0111\u1ebfn b\u1ea3ng theo d\u00f5i chuy\u1ec3n ti\u1ebfp nhi\u1ec1u n\u0103m. H\u00e3y \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p chu\u1ea9n b\u1ecb cho k\u1ef3 quy\u1ebft to\u00e1n s\u1eafp t\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>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;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_xu_ly_tien_lai_vay_vuot_nguong_30_EBITDA\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/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_phai_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_khong\"><\/span><b>Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i x\u1eed l\u00fd ti\u1ec1n g\u1eedi l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 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. Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3. Tuy nhi\u00ean doanh nghi\u1ec7p v\u1eabn n\u00ean l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh m\u00ecnh kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0110i\u1ec1u 5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_chi_phi_lai_vay_vuot_nguong_co_mat_vinh_vien_khong\"><\/span><b>Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng c\u00f3 m\u1ea5t v\u0129nh vi\u1ec5n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng m\u1ea5t ngay. Theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16, ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 \u0111\u00f3 th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng, 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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lai_chenh_lech_ty_gia_co_duoc_tru_khi_tinh_chi_phi_lai_vay_thuan_khong\"><\/span><b>L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh chi ph\u00ed l\u00e3i vay thu\u1ea7n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ch\u1ec9 l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb theo \u0111\u00fang c\u00e2u ch\u1eef c\u1ee7a \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_thuong_mai_co_lam_phat_sinh_nghia_vu_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_khong\"><\/span><b>Vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 x\u1eed l\u00fd ti\u1ec1n g\u1eedi l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y tr\u01b0\u1eddng h\u1ee3p. N\u1ebfu t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cho vay kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o l\u00e3nh th\u00ec ri\u00eang kho\u1ea3n vay \u0111\u00f3 kh\u00f4ng l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft. Ng\u01b0\u1ee3c l\u1ea1i, khi kho\u1ea3n vay \u0111\u1ea1t \u0111\u1ed3ng th\u1eddi ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n trong b\u1ed1i c\u1ea3nh c\u00f3 y\u1ebfu t\u1ed1 li\u00ean k\u1ebft kh\u00e1c, doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ky_tinh_thue_khong_phat_sinh_giao_dich_lien_ket_thi_co_duoc_chuyen_chi_phi_lai_vay_khong_duoc_tru_cua_ky_truoc_sang_khong\"><\/span><b>K\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 tr\u01b0\u1edbc sang kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Vi\u1ec7c chuy\u1ec3n ti\u1ebfp theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, ch\u1ec9 \u0111\u1eb7t ra v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3. K\u1ef3 n\u00e0o kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft th\u00ec doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a s\u1ed1 treo c\u1ee7a k\u1ef3 tr\u01b0\u1edbc v\u00e0o tr\u1eeb.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>X\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA l\u00e0 n\u1ed9i dung khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00fang t\u00fang nh\u1ea5t khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Ch\u1ec9 m\u1ed9t thao t\u00e1c b\u00f9 tr\u1eeb sai gi\u1eefa l\u00e3i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4981","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\/4981","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=4981"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4981\/revisions"}],"predecessor-version":[{"id":4987,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4981\/revisions\/4987"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4982"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}