{"id":1678,"date":"2025-08-28T21:46:18","date_gmt":"2025-08-29T04:46:18","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1678"},"modified":"2025-10-07T21:24:04","modified_gmt":"2025-10-08T04:24:04","slug":"chuyen-tiep-chi-phi-lai-vay-qua-han","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-tiep-chi-phi-lai-vay-qua-han\/","title":{"rendered":"\u7ed3\u8f6c\u5e76\u5e94\u75282025\u5e74\u7684\u903e\u671f\u5229\u606f\u8d39\u7528"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5728\u8d22\u52a1\u4f1a\u8ba1\u6d3b\u52a8\u4e2d\uff0c\u8bb8\u591a\u4f01\u4e1a\u96be\u4ee5\u5904\u7406\u903e\u671f\u5229\u606f\u8d39\u7528\uff0c\u5c24\u5176\u662f\u5728\u7a0e\u52a1\u7ed3\u7b97\u8fc7\u7a0b\u4e2d\u3002\u5982\u679c\u4f1a\u8ba1\u6838\u7b97\u4e0d\u51c6\u786e\u6216\u4e0d\u53ca\u65f6\uff0c\u8fd9\u4e9b\u8d39\u7528\u5f88\u5bb9\u6613\u88ab\u62b5\u6d88\uff0c\u76f4\u63a5\u5f71\u54cd\u5229\u6da6\u548c\u7eb3\u7a0e\u4e49\u52a1\u3002\u56e0\u6b64\uff0c\u903e\u671f\u5229\u606f\u8d39\u7528\u8f6c\u79fb\u673a\u5236\u5e94\u8fd0\u800c\u751f\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u62e5\u6709\u66f4\u591a\u5408\u6cd5\u7684\u201c\u5598\u606f\u7a7a\u95f4\u201d\uff0c\u4ee5\u4fbf\u5408\u7406\u5730\u5206\u914d\u5230\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\u3002\u6839\u636e\u73b0\u884c\u6cd5\u89c4\uff0c\u4f8b\u5982 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 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class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Gioi_thieu_tong_quan\" >\u6982\u8ff0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Co_so_phap_ly_chuyen_tiep_chi_phi_lai_vay_qua_han\" >\u8f6c\u79fb\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u6cd5\u5f8b\u4f9d\u636e\u00a0<\/a><\/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\/zh\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Khai_niem_va_dac_diem_chi_phi_lai_vay_qua_han\" >\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u6982\u5ff5\u548c\u7279\u5f81<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" 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>\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u8bf4\u660e<\/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\/zh\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Gioi_thieu_tong_quan\"><\/span><b>\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025\u5e74\u521d\uff0c\u903e\u671f\u5229\u606f\u652f\u51fa\u7684\u53d1\u751f\u4e0d\u53ef\u907f\u514d\uff0c\u5c24\u5176\u662f\u5728\u4f01\u4e1a\u9762\u4e34\u73b0\u91d1\u6d41\u538b\u529b\u6216\u903e\u671f\u507f\u8fd8\u8d37\u6b3e\u7684\u60c5\u51b5\u4e0b\u3002\u7136\u800c\uff0c\u8fd9\u7b14\u8d39\u7528\u8f83\u4e3a\u654f\u611f\uff0c\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u59a5\u5584\u6838\u7b97\u548c\u7ba1\u7406\uff0c\u7a0e\u52a1\u673a\u5173\u5f88\u5bb9\u6613\u5728\u6700\u7ec8\u6838\u7b97\u65f6\u5c06\u5176\u6392\u9664\u5728\u5916\u3002\u4e00\u4e2a\u5e38\u89c1\u7684\u98ce\u9669\u662f\u903e\u671f\u5229\u606f\u652f\u51fa\u672a\u88ab\u786e\u8ba4\uff0c\u4ece\u800c\u5bfc\u81f4\u5e94\u7a0e\u6536\u5165\u589e\u52a0\u548c\u989d\u5916\u7684\u610f\u5916\u4f01\u4e1a\u6240\u5f97\u7a0e (CIT) \u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u8de8\u7eb3\u7a0e\u671f\u8f6c\u79fb\u903e\u671f\u5229\u606f\u8d39\u7528\u673a\u5236\u6210\u4e3a\u4e00\u9879\u91cd\u8981\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u5b83\u6709\u52a9\u4e8e\u4f01\u4e1a\u62e5\u6709\u5408\u6cd5\u7684\u6cd5\u7406\u57fa\u7840\uff0c\u5c06\u4e0a\u4e00\u671f\u672a\u6263\u9664\u7684\u8d39\u7528\u7ee7\u7eed\u6263\u9664\u5230\u4e0b\u4e00\u671f\u3002\u8fd9\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u5c65\u884c\u6700\u4f73\u7eb3\u7a0e\u4e49\u52a1\uff0c\u8fd8\u80fd\u786e\u4fdd\u8d22\u52a1\u62a5\u544a\u7684\u900f\u660e\u5ea6\uff0c\u4ece\u800c\u8d62\u5f97\u6295\u8d44\u8005\u3001\u94f6\u884c\u548c\u7ba1\u7406\u673a\u6784\u7684\u4fe1\u4efb\u3002\u57fa\u4e8e\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u4f8b\u5982\uff1a <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214607&amp;classid=1&amp;typegroupid=3\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u6b63\u786e\u8fd0\u7528\u4f1a\u8ba1\u548c\u8fc7\u6e21\u539f\u5219\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u88ab\u5904\u7f5a\u7684\u98ce\u9669\uff0c\u540c\u65f6\u5c55\u73b0\u51fa\u4f1a\u8ba1\u548c\u7a0e\u52a1\u5de5\u4f5c\u7684\u4e13\u4e1a\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_chuyen_tiep_chi_phi_lai_vay_qua_han\"><\/span><b>\u8f6c\u79fb\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u7a0e\u6536\u900f\u660e\u5ea6\u548c\u5408\u89c4\u6027\uff0c\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u8f6c\u79fb\u5fc5\u987b\u57fa\u4e8e\u660e\u786e\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7684\u89c4\u5b9a\uff0c\u5229\u606f\u8d39\u7528\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff0c\u5219\u88ab\u89c6\u4e3a\u5408\u7406\u8d39\u7528\uff1a\u5177\u6709\u5b8c\u6574\u7684\u6cd5\u5f8b\u51ed\u8bc1\uff0c\u4e0e\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u76f4\u63a5\u76f8\u5173\uff0c\u5e76\u4e14\u672a\u8d85\u8fc7\u89c4\u5b9a\u7684\u63a7\u5236\u6c34\u5e73\u3002<\/span><\/p>\n<figure id=\"attachment_1987\" aria-describedby=\"caption-attachment-1987\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1987\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chuyen-tiep-chi-phi-lai-vay-qua-han.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay qu\u00e1 h\u1ea1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chuyen-tiep-chi-phi-lai-vay-qua-han.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chuyen-tiep-chi-phi-lai-vay-qua-han-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chuyen-tiep-chi-phi-lai-vay-qua-han-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chuyen-tiep-chi-phi-lai-vay-qua-han-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chuyen-tiep-chi-phi-lai-vay-qua-han-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1987\" class=\"wp-caption-text\">\u8f6c\u79fb\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u6cd5\u5f8b\u4f9d\u636e<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7279\u522b\u662f\u81ea\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u9881\u5e03\u4ee5\u6765\uff0c\u5173\u4e8e\u4f01\u4e1a\u7a0e\u6536\u7ba1\u7406 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a>\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u539f\u5219\u8fdb\u4e00\u6b65\u6536\u7d27\u3002\u5177\u4f53\u800c\u8a00\uff0c\u51c0\u5229\u606f\u652f\u51fa\u603b\u989d\uff08\u6263\u9664\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u6536\u5165\u540e\uff09\u4e0d\u5f97\u8d85\u8fc730% EBITDA\u3002\u8d85\u8fc7\u6b64\u9650\u989d\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\u4e0d\u5f97\u5728\u5f53\u671f\u7acb\u5373\u6263\u9664\uff0c\u4f46\u5141\u8bb8\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\uff0c\u6700\u957f\u7ed3\u8f6c\u671f\u9650\u4e3a5\u5e74\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c <\/span><span style=\"font-weight: 400;\">\u4e0b\u4e00\u7eb3\u7a0e\u671f\u95f4\u53d1\u751f\u7684\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u603b\u989d\u4f4e\u4e8e\u672c\u6761a\u70b9\u89c4\u5b9a\u7684\u6807\u51c6\u7684\uff0c\u5728\u786e\u5b9a\u4e0b\u4e00\u7eb3\u7a0e\u671f\u95f4\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u603b\u989d\u65f6\uff0c\u672c\u6761a\u70b9\u89c4\u5b9a\u7684\u4e0d\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u90e8\u5206\u5e94\u5f53\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u7eb3\u7a0e\u671f\u95f4\u3002\u8fde\u7eed\u8ba1\u7b97\u7684\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u9650\uff0c\u81ea\u53d1\u751f\u4e0d\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u5e74\u5ea6\u7684\u6b21\u5e74\u8d77\uff0c\u4e0d\u5f97\u8d85\u8fc75\u5e74\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6765\u6e90\uff1a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c16\u6761\u7b2c3\u6b3e<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u65b0\u89c4\u7ee7\u7eed\u5f3a\u8c03\u5229\u7387\u7ba1\u63a7\u673a\u5236\uff0c\u5305\u62ec\u5bf9\u4f01\u4e1a\u5982\u4f55\u6838\u7b97\u548c\u76d1\u63a7\u903e\u671f\u5229\u606f\u652f\u51fa\u63d0\u4f9b\u66f4\u5177\u4f53\u7684\u6307\u5bfc\uff0c\u4ee5\u9632\u6b62\u4f01\u4e1a\u5229\u7528\u501f\u8d37\u8d44\u91d1\u8f6c\u79fb\u5229\u6da6\u3002\u8fd9\u4e3a\u4f01\u4e1a\u8f6c\u79fb\u903e\u671f\u5229\u606f\u652f\u51fa\u5960\u5b9a\u4e86\u575a\u5b9e\u7684\u6cd5\u5f8b\u57fa\u7840\uff0c\u4f7f\u5176\u66f4\u52a0\u5b89\u5fc3\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_va_dac_diem_chi_phi_lai_vay_qua_han\"><\/span><b>\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u6982\u5ff5\u548c\u7279\u5f81<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8981\u7406\u89e3\u903e\u671f\u5229\u606f\u8d39\u7528\u8f6c\u79fb\u673a\u5236\u5bf9\u4e8e\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u548c\u786e\u4fdd\u8d22\u52a1\u900f\u660e\u5ea6\u7684\u91cd\u8981\u4f5c\u7528\uff0c\u4f01\u4e1a\u9996\u5148\u9700\u8981\u638c\u63e1\u6b64\u7c7b\u8d39\u7528\u7684\u6982\u5ff5\u548c\u57fa\u672c\u7279\u5f81\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_chi_phi_lai_vay_qua_han\"><\/span><b>\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u6982\u5ff5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u903e\u671f\u5229\u606f\u8d39\u7528\u662f\u6307\u4f01\u4e1a\u672a\u80fd\u6309\u7167\u4e0e\u94f6\u884c\u6216\u4fe1\u8d37\u673a\u6784\u7b7e\u8ba2\u7684\u4fe1\u8d37\u5408\u540c\u6309\u65f6\u507f\u8fd8\u8d37\u6b3e\u503a\u52a1\u800c\u4ea7\u751f\u7684\u8d39\u7528\u3002\u9664\u6b63\u5e38\u5229\u606f\u5916\uff0c\u4f01\u4e1a\u8fd8\u5fc5\u987b\u652f\u4ed8\u56e0\u8fdd\u53cd\u503a\u52a1\u507f\u8fd8\u4e49\u52a1\u800c\u4ea7\u751f\u7684\u989d\u5916\u7f5a\u606f\u6216\u66f4\u9ad8\u5229\u606f\u3002\u8fd9\u662f\u4e00\u9879\u5408\u6cd5\u7684\u8d22\u52a1\u8d39\u7528\uff0c\u4f46\u8981\u8bb0\u5f55\u5e76\u4ece\u7a0e\u6b3e\u4e2d\u6263\u9664\uff0c\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u6cd5\u5f8b\u89c4\u5b9a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_chi_phi_vay_qua_han\"><\/span><b>\u903e\u671f\u8d37\u6b3e\u6210\u672c\u7684\u7279\u5f81<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b9a\u671f\u5229\u606f\u548c\u903e\u671f\u5229\u606f\u8d39\u7528\u4e4b\u95f4\u7684\u4e3b\u8981\u533a\u522b\u5728\u4e8e\u53d1\u751f\u7684\u6027\u8d28\uff1a<\/span><\/p>\n<figure id=\"attachment_1988\" aria-describedby=\"caption-attachment-1988\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1988\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Dac-diem-chi-phi-lai-vay-qua-han.jpg\" alt=\"\u0110\u1eb7c \u0111i\u1ec3m chi ph\u00ed l\u00e3i vay qu\u00e1 h\u1ea1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Dac-diem-chi-phi-lai-vay-qua-han.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Dac-diem-chi-phi-lai-vay-qua-han-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Dac-diem-chi-phi-lai-vay-qua-han-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Dac-diem-chi-phi-lai-vay-qua-han-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Dac-diem-chi-phi-lai-vay-qua-han-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1988\" class=\"wp-caption-text\">\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u7279\u70b9<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b63\u5e38\u5229\u606f\u6309\u539f\u8d37\u6b3e\u671f\u9650\u548c\u7ea6\u5b9a\u7684\u5229\u7387\u8ba1\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u5229\u606f\u662f\u5728\u539f\u6709\u7684\u503a\u52a1\u534f\u8bae\u4e4b\u5916\u4ea7\u751f\u7684\uff0c\u662f\u5bf9\u4f01\u4e1a\u8fdd\u53cd\u503a\u52a1\u507f\u8fd8\u627f\u8bfa\u7684\u4e00\u79cd\u5236\u88c1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u5f88\u5bb9\u6613\u9057\u6f0f\u6216\u9519\u8bef\u8ba1\u7b97\u8fd9\u7b14\u8d39\u7528\uff0c\u4ece\u800c\u5bfc\u81f4\u6700\u7ec8\u7ed3\u7b97\u65f6\u9762\u4e34\u88ab\u7a0e\u52a1\u673a\u5173\u62d2\u7edd\u7684\u98ce\u9669\u3002\u56e0\u6b64\uff0c\u51c6\u786e\u6838\u7b97\u548c\u76d1\u63a7\u903e\u671f\u5229\u606f\u8d39\u7528\uff0c\u5e76\u6b63\u786e\u8fd0\u7528\u903e\u671f\u5229\u606f\u8d39\u7528\u8f6c\u79fb\u673a\u5236\uff0c\u662f\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u900f\u660e\u5ea6\u548c\u5408\u6cd5\u6027\u7684\u91cd\u8981\u4e00\u6b65\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ece\u7a0e\u52a1\u4f1a\u8ba1\u89d2\u5ea6\u6765\u770b\uff0c\u903e\u671f\u5229\u606f\u8d39\u7528\u5177\u6709\u4ee5\u4e0b\u4e3b\u8981\u7279\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u59cb\u7ec8\u4e0e\u4f01\u4e1a\u8d22\u52a1\u98ce\u9669\u76f8\u4f34\u800c\u751f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u80fd\u4f1a\u589e\u52a0\u672c\u671f\u95f4\u786e\u8ba4\u7684\u603b\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d7\u5230\u7a0e\u52a1\u673a\u5173\u7684\u4e25\u683c\u63a7\u5236\uff0c\u4ee5\u907f\u514d\u6ee5\u7528\u501f\u5165\u8d44\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5141\u8bb8\u5c06\u672a\u6263\u9664\u90e8\u5206\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\uff08\u5982\u679c\u6ee1\u8db3\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6761\u4ef6\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u8fd9\u4e00\u6982\u5ff5\u548c\u7279\u70b9\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u4f9d\u6cd5\u5408\u89c4\u7684\u524d\u63d0\u4e0b\uff0c\u4e3b\u52a8\u6838\u7b97\u903e\u671f\u5229\u606f\u652f\u51fa\uff0c\u8fd9\u662f\u89c4\u907f\u7a0e\u52a1\u98ce\u9669\u6216\u884c\u653f\u5904\u7f5a\u7684\u5fc5\u8981\u57fa\u7840\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chuyen_tiep_chi_phi_lai_vay_qua_han\"><\/span><b>\u903e\u671f\u5229\u606f\u6210\u672c\u8f6c\u79fb\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u7a0e\u6cd5\uff0c\u5c24\u5176\u662f\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u3001\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4ee5\u53ca\u7ee7\u627f\u548c\u8865\u5145\u4e8e\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u8d85\u8fc7\u63a7\u5236\u95e8\u69db\u7684\u903e\u671f\u5229\u606f\u652f\u51fa\u4e0d\u80fd\u5728\u7eb3\u7a0e\u671f\u95f4\u7acb\u5373\u6263\u9664\uff0c\u4f46\u4f01\u4e1a\u6709\u6743\u5c06\u5176\u8f6c\u5165\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\u95f4\u3002\u8fd9\u662f\u4e00\u9879\u91cd\u8981\u7684\u673a\u5236\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u635f\u5931\u6027\u652f\u51fa\uff0c\u540c\u65f6\u6709\u66f4\u591a\u65f6\u95f4\u4f18\u5316\u73b0\u91d1\u6d41\u548c\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00\u822c\u539f\u5219\u660e\u786e\u89c4\u5b9a\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u6263\u9664\u7684\u51c0\u5229\u606f\u8d39\u7528\u603b\u989d\u4e0d\u5f97\u8d85\u8fc7 30% EBITDA\uff08\u51c0\u8425\u4e1a\u5229\u6da6\u52a0\u5229\u606f\u8d39\u7528\u548c\u6298\u65e7\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d85\u8fc7\u9650\u989d\u7684\u5229\u606f\u652f\u51fa\uff0c\u5305\u62ec\u903e\u671f\u5229\u606f\u652f\u51fa\uff0c\u5141\u8bb8\u8fde\u7eed\u7ed3\u8f6c5\u5e74\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u8ffd\u8e2a\u8f6c\u79fb\u7684\u6210\u672c\uff0c\u5e76\u5c06\u5176\u5b8c\u6574\u5730\u8bb0\u5f55\u5728\u4f1a\u8ba1\u548c\u7a0e\u52a1\u8bb0\u5f55\u4e2d\uff0c\u4ee5\u4fbf\u7ba1\u7406\u673a\u6784\u53ef\u4ee5\u8f7b\u677e\u68c0\u67e5\u548c\u6bd4\u8f83\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u903e\u671f\u5229\u606f\u8d39\u7528\u8f6c\u79fb\u673a\u5236\u662f\u5e2e\u52a9\u4f01\u4e1a\u5728\u7a0e\u52a1\u7a3d\u67e5\u548c\u5ba1\u67e5\u4e2d\u6700\u5927\u7a0b\u5ea6\u964d\u4f4e\u88ab\u6392\u9664\u5728\u8d39\u7528\u4e4b\u5916\u7684\u98ce\u9669\u7684\u5de5\u5177\u3002\u5982\u679c\u6b63\u786e\u8fd0\u7528\uff0c\u8be5\u673a\u5236\u5c06\u6210\u4e3a\u4f01\u4e1a\u9075\u5b88\u6cd5\u89c4\uff0c\u540c\u65f6\u5728\u6295\u8d44\u8005\u3001\u5408\u4f5c\u4f19\u4f34\u548c\u7a0e\u52a1\u673a\u5173\u9762\u524d\u4fdd\u6301\u900f\u660e\u5ea6\u548c\u8d22\u52a1\u58f0\u8a89\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u8868\u683c\u603b\u7ed3\u4e86\u5229\u606f\u8d39\u7528\u8f6c\u79fb\u7684\u7279\u70b9\u3001\u89c4\u5b9a\u4ee5\u53ca\u903e\u671f\u5229\u606f\u8d39\u7528\u8f6c\u79fb\u673a\u5236\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6e05\u6670\u5730\u4e86\u89e3\u6b63\u5e38\u5229\u606f\u8d39\u7528\u4e0e\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u533a\u522b\uff0c\u540c\u65f6\u4e86\u89e3\u903e\u671f\u5229\u606f\u8d39\u7528\u8f6c\u79fb\u673a\u5236\uff0c\u5b9e\u73b0\u8d39\u7528\u7684\u900f\u660e\u6838\u7b97\u548c\u8bb0\u5f55\u3002\u00a0<\/span><\/p>\n<p><strong>\u6728\u677f\uff1a<\/strong> \u5229\u606f\u8d39\u7528\u8f6c\u5ac1\u6cd5\u89c4\u7279\u70b9\u6982\u8ff0<\/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>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7ec6\u8282<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u6b63\u5e38\u5229\u606f\u4e0e\u903e\u671f\u5229\u606f\u8d39\u7528\u4e4b\u95f4\u7684\u5dee\u989d\u3002<\/strong><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6b63\u5e38\u5229\u606f\uff1a\u6309\u539f\u8d37\u6b3e\u671f\u9650\u548c\u7ea6\u5b9a\u5229\u7387\u8ba1\u7b97\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u903e\u671f\u5229\u606f\u8d39\u7528\uff1a\u5728\u539f\u6709\u534f\u8bae\u4e4b\u5916\u4ea7\u751f\u7684\uff0c\u4f5c\u4e3a\u4f01\u4e1a\u8fdd\u53cd\u503a\u52a1\u507f\u8fd8\u627f\u8bfa\u65f6\u7684\u5236\u88c1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u6838\u7b97\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u91cd\u8981\u6027\u3002<\/strong><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u7684\u8ddf\u8e2a\u548c\u4f1a\u8ba1\u6709\u52a9\u4e8e\u786e\u4fdd\u8d22\u52a1\u62a5\u544a\u7684\u900f\u660e\u5ea6\u548c\u5408\u6cd5\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b63\u786e\u8fd0\u7528\u903e\u671f\u5229\u606f\u8d39\u7528\u8f6c\u79fb\u673a\u5236\uff0c\u6709\u5229\u4e8e\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\uff0c\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u4e3b\u8981\u7279\u5f81\u3002<\/strong><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u59cb\u7ec8\u4e0e\u4f01\u4e1a\u8d22\u52a1\u98ce\u9669\u76f8\u5173\u3002\u53ef\u80fd\u589e\u52a0\u5f53\u671f\u5165\u8d26\u7684\u603b\u6210\u672c\u3002\u53d7\u7a0e\u52a1\u673a\u5173\u4e25\u683c\u63a7\u5236\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672a\u6263\u9664\u90e8\u5206\u53ef\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\uff08\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u6cd5\u5f8b\u4f9d\u636e\u548c\u8fc7\u6e21\u6761\u6b3e\u3002<\/strong><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u3001\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u3001\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d85\u8fc7\u63a7\u5236\u95e8\u69db\u7684\u5229\u606f\u652f\u51fa\u4e0d\u80fd\u7acb\u5373\u6263\u9664\uff0c\u4f46\u53ef\u4ee5\u7ed3\u8f6c\u5230\u4ee5\u540e\u7684\u7eb3\u7a0e\u671f\u95f4\u6263\u9664\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6263\u9664\u51c0\u5229\u606f\u652f\u51fa\u603b\u989d\u4e0d\u5f97\u8d85\u8fc730% EBITDA\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d85\u8fc7\u90e8\u5206\uff08\u5305\u62ec\u903e\u671f\u5229\u606f\u652f\u51fa\uff09\u5141\u8bb8\u7ed3\u8f6c\u81f3\u4ee5\u540e\u5e74\u5ea6\uff0c\u6700\u957f\u7ed3\u8f6c\u5e74\u9650\u4e3a5\u5e74\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u5728\u4f1a\u8ba1\u548c\u7a0e\u52a1\u8bb0\u5f55\u4e2d\u8fdb\u884c\u5168\u9762\u76d1\u63a7\u548c\u8bb0\u5f55\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u8be5\u6c47\u603b\u8868\u5728\u4e00\u5b9a\u7a0b\u5ea6\u4e0a\u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3\u4f1a\u8ba1\u548c\u7a0e\u52a1\u7ba1\u7406\u4e2d\u903e\u671f\u5229\u606f\u8d39\u7528\u8f6c\u79fb\u7684\u673a\u5236\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_chi_phi_lai_vay_qua_han\"><\/span><b>\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u8bf4\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1989\" aria-describedby=\"caption-attachment-1989\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1989\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-hach-toan-chi-phi-lai-vay-qua-han.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay qu\u00e1 h\u1ea1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-hach-toan-chi-phi-lai-vay-qua-han.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-hach-toan-chi-phi-lai-vay-qua-han-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-hach-toan-chi-phi-lai-vay-qua-han-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-hach-toan-chi-phi-lai-vay-qua-han-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-hach-toan-chi-phi-lai-vay-qua-han-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1989\" class=\"wp-caption-text\">\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u8bf4\u660e<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u76f4\u89c2\u5730\u4e86\u89e3\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u6838\u7b97\u548c\u8f6c\u79fb\u8bf4\u660e\uff0c\u4e0b\u8868\u5217\u51fa\u3002<\/span><\/p>\n<p><strong>\u6728\u677f\uff1a<\/strong> \u5173\u4e8e\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u548c\u7ed3\u8f6c\u7684\u6307\u5f15<\/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>\u91c7\u53d6\u7684\u6b65\u9aa4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5408\u6cd5\u7684<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u6b65\u9aa41\uff1a\u786e\u5b9a\u903e\u671f\u5229\u606f\u8d39\u7528\u3002<\/b><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6839\u636e\u4fe1\u7528\u5408\u540c\u3001\u94f6\u884c\u5bf9\u8d26\u5355\u6216\u903e\u671f\u5229\u606f\u901a\u77e5\u8ba1\u7b97\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u660e\u786e\u533a\u5206\u6b63\u5e38\u5229\u606f\u548c\u903e\u671f\u5229\u606f\u652f\u51fa\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6839\u636e\u5408\u540c\u53ca\u539f\u4ef6\uff1b\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u8d39\u7528\u652f\u51fa\u5fc5\u987b\u6709\u5408\u6cd5\u8bb0\u5f55\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u7b2c\u4e8c\u6b65\uff1a\u8bb0\u5165\u4f1a\u8ba1\u8d26\u7c3f\u3002<\/b><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u5e10\u6237 635\uff08\u8d22\u52a1\u8d39\u7528\u4f1a\u8ba1\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ea4\u6613\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 635 \u2013 \u8d22\u52a1\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u65b9\u8d26\u6237 331 \u2013 \u5e94\u4ed8\u5356\u65b9\u6b3e\u9879\uff08\u6216 341 \u2013 \u8d37\u6b3e\u548c\u878d\u8d44\u79df\u8d41\u503a\u52a1\uff09\u3002<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/839F1EF-hd-he-thong-chuan-muc-ke-toan-viet-nam-vas-gom-nhung-gi.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">200\/2014\/TT-BTC \u901a\u51fd <\/span><\/a><span style=\"font-weight: 400;\">\u8be6\u7ec6\u8bf4\u660e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u6b65\u9aa43\uff1a\u76d1\u63a7\u903e\u671f\u5229\u606f\u6210\u672c\u3002<\/b><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5982\u679c\u603b\u5229\u606f\u652f\u51fa\u8d85\u8fc7 30% EBITDA\uff08\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff09\uff0c\u5219\u5fc5\u987b\u5355\u72ec\u76d1\u63a7\u8d85\u989d\u90e8\u5206\uff08\u5305\u62ec\u903e\u671f\u5229\u606f\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5141\u8bb8\u7ed3\u8f6c\u903e\u671f\u5229\u606f\u6210\u672c\uff0c\u6700\u957f\u53ef\u8fbe 5 \u5e74\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND\u53f7\u6cd5\u4ee4\u7b2c16\u6761<\/span><\/a><span style=\"font-weight: 400;\">-CP\uff1b\u6839\u636e\u66f4\u65b0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u7b2c\u56db\u6b65\uff1a\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u8bb0\u5f55\u3002<\/b><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u5229\u606f\u652f\u51fa\u548c\u7ed3\u8f6c\u62a5\u8868\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9644\u4e0a\u8bc1\u660e\u5b9e\u9645\u53d1\u751f\u60c5\u51b5\u7684\u6587\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6e05\u6670\u5448\u73b0\uff0c\u65b9\u4fbf\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u548c\u6bd4\u8f83\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5e2e\u52a9\u4f01\u4e1a\u786e\u4fdd\u900f\u660e\u5ea6\u3001\u5408\u89c4\u6027\u548c\u4fe1\u4efb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u4e0a\u8868\u53ef\u4ee5\u770b\u51fa\uff0c\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u6838\u7b97\u548c\u8f6c\u79fb\u4e0d\u4ec5\u9650\u4e8e\u4f1a\u8ba1\u64cd\u4f5c\uff0c\u8fd8\u4e0e\u7a0e\u6cd5\u5408\u89c4\u6027\u5bc6\u5207\u76f8\u5173\u3002\u5982\u679c\u4f01\u4e1a\u9075\u5faa\u4e0a\u8ff0\u6b65\u9aa4\u548c\u6cd5\u5f8b\u4f9d\u636e\uff0c\u8fd9\u4e9b\u8d39\u7528\u5c06\u5f97\u5230\u6709\u6548\u3001\u900f\u660e\u7684\u8bb0\u5f55\uff0c\u5e76\u6709\u575a\u5b9e\u7684\u57fa\u7840\u5728\u540e\u7eed\u7eb3\u7a0e\u671f\u95f4\u6263\u9664\u6216\u8f6c\u79fb\u3002\u8fd9\u662f\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u3001\u589e\u5f3a\u8d22\u52a1\u62a5\u544a\u58f0\u8a89\u548c\u53ef\u9760\u6027\u7684\u91cd\u8981\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ece\u4ee5\u4e0a\u5206\u6790\u53ef\u4ee5\u770b\u51fa\uff0c\u903e\u671f\u5229\u606f\u8d39\u7528\u8f6c\u79fb\u4e0d\u4ec5\u5177\u6709\u4f1a\u8ba1\u610f\u4e49\uff0c\u800c\u4e14\u662f\u5e2e\u52a9\u4f01\u4e1a\u6709\u6548\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u7684\u91cd\u8981\u5de5\u5177\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u903e\u671f\u5229\u606f\u8d39\u7528\u8f6c\u79fb\u673a\u5236\u662f\u5e2e\u52a9\u4f01\u4e1a\u957f\u671f\u5408\u89c4\u8fd0\u8425\u3001\u4f18\u5316\u6210\u672c\u63a7\u5236\u7684\u91cd\u8981\u65b9\u6848\u3002\u638c\u63e1\u76f8\u5173\u6982\u5ff5\u3001\u6838\u7b97\u65b9\u6cd5\u3001\u6263\u9664\u9650\u989d\u548c\u8f6c\u79fb\u6d41\u7a0b\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u89c4\u907f\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u65f6\u88ab\u6263\u9664\u8d39\u7528\u7684\u98ce\u9669\uff0c\u8fd8\u80fd\u786e\u4fdd\u8d22\u52a1\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u548c\u4e13\u4e1a\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6b63\u5728\u52aa\u529b\u5bfb\u627e\u4e00\u4e2a\u5168\u9762\u3001\u5b89\u5168\u7684\u4f1a\u8ba1\u3001\u62a5\u544a\u548c\u8f6c\u53d1\u903e\u671f\u5229\u606f\u8d39\u7528\u7684\u89e3\u51b3\u65b9\u6848\uff0c <\/span><span style=\"font-weight: 400;\">\u7acb\u5373\u8054\u7cfb <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><span style=\"font-weight: 400;\"> \u4e3a\u53ef\u6301\u7eed\u4e1a\u52a1\u53d1\u5c55\u63d0\u4f9b\u6df1\u5165\u7684\u54a8\u8be2\u548c\u652f\u6301\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1a <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>\u7f16\u8f91\u59d4\u5458\u4f1a\uff1aMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh &#8211;\u00a0 k\u1ebf to\u00e1n, kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay qu\u00e1 h\u1ea1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf. N\u1ebfu h\u1ea1ch to\u00e1n kh\u00f4ng \u0111\u00fang ho\u1eb7c kh\u00f4ng k\u1ecbp th\u1eddi, kho\u1ea3n chi ph\u00ed n\u00e0y r\u1ea5t d\u1ec5 b\u1ecb lo\u1ea1i, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":1986,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,15],"tags":[],"class_list":["post-1678","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich-nganh","category-chuyen-tiep-va-ap-dung"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=1678"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1678\/revisions"}],"predecessor-version":[{"id":2286,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1678\/revisions\/2286"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/1986"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}