{"id":2166,"date":"2026-05-27T15:10:10","date_gmt":"2026-05-27T08:10:10","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2166"},"modified":"2026-05-27T15:10:32","modified_gmt":"2026-05-27T08:10:32","slug":"khong-che-chi-phi-lai-vay-theo-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/","title":{"rendered":"Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132: H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 nh\u1eb1m gi\u1edbi h\u1ea1n m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo \u0111\u00f3, t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a 30% EBITDA. Quy \u0111\u1ecbnh n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c vay v\u1ed1n l\u1edbn t\u1eeb ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ed3ng th\u1eddi ng\u0103n ch\u1eb7n r\u1ee7i ro chuy\u1ec3n gi\u00e1. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh v\u00e0 \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n t\u1ed1i \u01b0u chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf minh b\u1ea1ch, b\u1ec1n v\u1eefng.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132_la_gi\" >Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec?<\/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\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Quy_dinh_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132\" >Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/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\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Muc_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132_toi_da_duoc_tru_khi_tinh_thue_TNDN_la_bao_nhieu\" >M\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 bao nhi\u00eau?<\/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\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Bat_cap_trong_quy_dinh_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132\" >B\u1ea5t c\u1eadp trong quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/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\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Bo_sung_quy_dinh_loai_tru\" >B\u1ed5 sung quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Huong_dan_xac_dinh_chi_phi_lai_vay_duoc_tru_va_khong_duoc_tru_theo_co_che_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132\" >H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN_doi_voi_doanh_nghiep_phat_sinh_giao_dich_lien_ket\" >Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Chi_phi_lai_vay_khong_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\" >Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Rui_ro_kiem_tra_thue\" >R\u1ee7i ro ki\u1ec3m tra thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Giai_dap_thac_mac_ve_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Doanh_nghiep_nao_phai_ap_dung_quy_dinh_khong_che_chi_phi_lai_vay\" >Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#EBITDA_duoc_hieu_nhu_the_nao_trong_quy_dinh_khong_che_chi_phi_lai_vay\" >EBITDA \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o trong quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_bi_mat_hoan_toan_khong\" >Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 b\u1ecb m\u1ea5t ho\u00e0n to\u00e0n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Khoan_vay_ngan_hang_co_bi_xem_la_giao_dich_lien_ket_khong\" >Kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Doanh_nghiep_vay_von_ngan_hang_co_bi_khong_che_chi_phi_lai_vay_khong\" >Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132_la_gi\"><\/span><b>Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt gi\u1edbi h\u1ea1n m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo <\/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;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u00a0T\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay c\u1ed9ng chi ph\u00ed kh\u1ea5u hao (EBITDA).<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 nh\u1eb1m ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p t\u0103ng vay v\u1ed1n n\u1ed9i b\u1ed9 \u0111\u1ec3 chuy\u1ec3n gi\u00e1, gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132\"><\/span><b>Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4193\" aria-describedby=\"caption-attachment-4193\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4193\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132.jpg\" alt=\"Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4193\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 n\u00eau r\u00f5 t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><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><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng EBITDA (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao v\u00e0 kh\u1ea5u tr\u1eeb) c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132_toi_da_duoc_tru_khi_tinh_thue_TNDN_la_bao_nhieu\"><\/span><b>M\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4192\" aria-describedby=\"caption-attachment-4192\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4192\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-toi-da-duoc-tru-khi-tinh-thue-TNDN-la-bao-nhieu.jpg\" alt=\"M\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 bao nhi\u00eau\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-toi-da-duoc-tru-khi-tinh-thue-TNDN-la-bao-nhieu.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-toi-da-duoc-tru-khi-tinh-thue-TNDN-la-bao-nhieu-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-toi-da-duoc-tru-khi-tinh-thue-TNDN-la-bao-nhieu-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-toi-da-duoc-tru-khi-tinh-thue-TNDN-la-bao-nhieu-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Muc-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-toi-da-duoc-tru-khi-tinh-thue-TNDN-la-bao-nhieu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4192\" class=\"wp-caption-text\">M\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 bao nhi\u00eau<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 gi\u1edbi h\u1ea1n m\u1ee9c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. C\u1ee5 th\u1ec3, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a chi ph\u00ed l\u00e3i vay trong ph\u1ea1m vi 30% EBITDA. Ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t qu\u00e1 t\u1ef7 l\u1ec7 n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7 khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN trong k\u1ef3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bat_cap_trong_quy_dinh_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132\"><\/span><b>B\u1ea5t c\u1eadp trong quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00e2y nhi\u1ec1u v\u01b0\u1edbng m\u1eafc cho doanh nghi\u1ec7p hi\u1ec7n nay l\u00e0 quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua v\u1ed1n vay \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0110i\u1ec3m d, Kho\u1ea3n 2, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh, c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, trong \u0111\u00f3 t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% EBITDA (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao). Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 ng\u01b0\u1ee1ng n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d, Kho\u1ea3n 2, \u0110i\u1ec1u 5, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132 c\u00f3 th\u1ec3 bao g\u1ed3m c\u1ea3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng m\u00e0 b\u1ea3n ch\u1ea5t l\u00e0 b\u00ean \u0111\u1ed9c l\u1eadp nh\u01b0 c\u00e1c ng\u00e2n h\u00e0ng, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu v\u1ec1 v\u1ed1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf n\u00e0y t\u1ea1o ra b\u1ea5t c\u1eadp khi nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh kho\u1ea3n vay t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ed9c l\u1eadp, nh\u01b0ng v\u1eabn b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. H\u1ec7 qu\u1ea3 l\u00e0 c\u00e1c giao d\u1ecbch n\u00e0y b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ch\u1ecbu \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Li\u00ean quan \u0111\u1ebfn quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 ki\u1ebfn ngh\u1ecb r\u1eb1ng vi\u1ec7c vay v\u1ed1n ng\u00e2n h\u00e0ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh l\u00e0 nhu c\u1ea7u ph\u1ed5 bi\u1ebfn v\u00e0 h\u1ee3p ph\u00e1p.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y c\u0169ng l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng th\u00f4ng th\u01b0\u1eddng c\u1ee7a ng\u00e2n h\u00e0ng. Doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng l\u00e0 c\u00e1c b\u00ean ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh hay g\u00f3p v\u1ed1n. V\u00ec v\u1eady, chi ph\u00ed l\u00e3i vay ph\u00e1t sinh th\u1ef1c ch\u1ea5t l\u00e0 kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd, tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec \u0111i\u1ec1u \u0111\u00f3, vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay v\u00e0 lo\u1ea1i chi ph\u00ed l\u00e3i vay \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_sung_quy_dinh_loai_tru\"><\/span><b>B\u1ed5 sung quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u00ec v\u1eady, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m d, Kho\u1ea3n 2, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/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, theo h\u01b0\u1edbng lo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u1ecfi ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft nh\u1eb1m th\u00e1o g\u1ee1 b\u1ea5t c\u1eadp trong vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay th\u1ef1c ch\u1ea5t ph\u00e1t sinh t\u1eeb giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.\u201d<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, c, \u0111, e, g, h, k, l v\u00e0 m kho\u1ea3n n\u00e0y.<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 doanh nghi\u1ec7p \u0111i vay ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh kh\u00f4ng tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m b, e v\u00e0 i kho\u1ea3n n\u00e0y.\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec1 xu\u1ea5t n\u00e0y s\u1ebd g\u00f3p ph\u1ea7n th\u00e1o g\u1ee1 nh\u1eefng kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay cho doanh nghi\u1ec7p. \u0110\u1eb7c bi\u1ec7t, v\u1edbi c\u00e1c doanh nghi\u1ec7p d\u1ef1 \u00e1n \u0111\u1eb7c th\u00f9, d\u1ef1 \u00e1n tr\u1ecdng \u0111i\u1ec3m khi vay v\u1ed1n ng\u00e2n h\u00e0ng v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh, th\u00ec doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng s\u1ebd kh\u00f4ng c\u00f2n b\u1ecb coi l\u00e0 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_xac_dinh_chi_phi_lai_vay_duoc_tru_va_khong_duoc_tru_theo_co_che_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132\"><\/span><b>H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4191\" aria-describedby=\"caption-attachment-4191\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4191\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-xac-dinh-chi-phi-lai-vay-duoc-tru-va-khong-duoc-tru-theo-co-che-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-xac-dinh-chi-phi-lai-vay-duoc-tru-va-khong-duoc-tru-theo-co-che-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-xac-dinh-chi-phi-lai-vay-duoc-tru-va-khong-duoc-tru-theo-co-che-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-xac-dinh-chi-phi-lai-vay-duoc-tru-va-khong-duoc-tru-theo-co-che-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-xac-dinh-chi-phi-lai-vay-duoc-tru-va-khong-duoc-tru-theo-co-che-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-xac-dinh-chi-phi-lai-vay-duoc-tru-va-khong-duoc-tru-theo-co-che-khong-che-chi-phi-lai-vay-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4191\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/chi-phi-lai-vay-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 v\u1ec1 t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. C\u1ee5 th\u1ec3, c\u00e1c quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN_doi_voi_doanh_nghiep_phat_sinh_giao_dich_lien_ket\"><\/span><b>Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 v\u1ec1 t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. C\u1ee5 th\u1ec3, c\u00e1c quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><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><\/p><\/blockquote>\n<ol>\n<li>\n<blockquote><p><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><span style=\"font-weight: 400;\">c) Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y 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 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Luat-cac-to-chuc-tin-dung-2010-108079.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/a><\/span><\/strong><span style=\"font-weight: 400;\">; t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Kinh-doanh-bao-hiem-2000-24-2000-QH10-47229.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m<\/a><\/span><\/strong><span style=\"font-weight: 400;\">; c\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA), vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c Ch\u00ednh ph\u1ee7 \u0111i vay n\u01b0\u1edbc ngo\u00e0i cho c\u00e1c doanh nghi\u1ec7p vay l\u1ea1i; c\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (ch\u01b0\u01a1ng tr\u00ecnh n\u00f4ng th\u00f4n m\u1edbi v\u00e0 gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng); c\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, sinh vi\u00ean, nh\u00e0 \u1edf x\u00e3 h\u1ed9i v\u00e0 d\u1ef1 \u00e1n ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng kh\u00e1c)<\/span><\/p><\/blockquote>\n<\/li>\n<li>\n<blockquote><p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 t\u00ednh thu\u1ebf theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p><\/blockquote>\n<\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_khong_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\"><\/span><b>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu th\u00ec to\u00e0n b\u1ed9 l\u00e3i ti\u1ec1n vay l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n.\u201d<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf. Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf, qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng thu\u1eadn l\u1ee3i. N\u1ebfu doanh nghi\u1ec7p ch\u01b0a ki\u1ec3m so\u00e1t t\u1ed1t h\u1ed3 s\u01a1, s\u1ed1 li\u1ec7u ho\u1eb7c hi\u1ec3u ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 c\u00e1c ngo\u1ea1i l\u1ec7, nguy c\u01a1 ph\u00e1t sinh r\u1ee7i ro thu\u1ebf, b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi.\u00a0<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b><strong><span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/\">T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_kiem_tra_thue\"><\/span><b>R\u1ee7i ro ki\u1ec3m tra thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay g\u1eafn li\u1ec1n v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u00e0 y\u1ebfu t\u1ed1 m\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd. N\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a kho\u1ea3n vay ho\u1eb7c \u0111\u1ec3 chi ph\u00ed v\u01b0\u1ee3t qu\u00e1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay, doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0m t\u0103ng ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 k\u00ea khai v\u00e0 ch\u1ee9ng minh chi ph\u00ed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf, c\u1ea5u tr\u00fac v\u1ed1n, k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 r\u1ee7i ro thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c vay v\u1ed1n h\u1ee3p l\u00fd l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p v\u1eeba t\u1ed1i \u01b0u chi ph\u00ed t\u00e0i ch\u00ednh, v\u1eeba \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_phai_ap_dung_quy_dinh_khong_che_chi_phi_lai_vay\"><\/span>Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 vay v\u1ed1n l\u1edbn t\u1eeb c\u00f4ng ty li\u00ean k\u1ebft ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua b\u1ea3o l\u00e3nh, cho vay v\u1ed1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"EBITDA_duoc_hieu_nhu_the_nao_trong_quy_dinh_khong_che_chi_phi_lai_vay\"><\/span>EBITDA \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o trong quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tEBITDA l\u00e0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_bi_mat_hoan_toan_khong\"><\/span>Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 b\u1ecb m\u1ea5t ho\u00e0n to\u00e0n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 ti\u1ebfp t\u1ee5c xem x\u00e9t kh\u1ea5u tr\u1eeb. Tuy nhi\u00ean, th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khoan_vay_ngan_hang_co_bi_xem_la_giao_dich_lien_ket_khong\"><\/span>Kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTrong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 vay v\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132. Tuy nhi\u00ean, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp nh\u1eb1m th\u00e1o g\u1ee1 b\u1ea5t c\u1eadp cho doanh nghi\u1ec7p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vay_von_ngan_hang_co_bi_khong_che_chi_phi_lai_vay_khong\"><\/span>Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu kho\u1ea3n vay thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec v\u1eabn c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay. Tuy nhi\u00ean, theo d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i m\u1edbi, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp s\u1ebd \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 vay v\u1ed1n l\u1edbn t\u1eeb c\u00f4ng ty li\u00ean k\u1ebft ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua b\u1ea3o l\u00e3nh, cho vay v\u1ed1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"EBITDA \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o trong quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"EBITDA l\u00e0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 b\u1ecb m\u1ea5t ho\u00e0n to\u00e0n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 ti\u1ebfp t\u1ee5c xem x\u00e9t kh\u1ea5u tr\u1eeb. Tuy nhi\u00ean, th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 vay v\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132. Tuy nhi\u00ean, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp nh\u1eb1m th\u00e1o g\u1ee1 b\u1ea5t c\u1eadp cho doanh nghi\u1ec7p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu kho\u1ea3n vay thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec v\u1eabn c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay. Tuy nhi\u00ean, theo d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i m\u1edbi, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp s\u1ebd \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay v\u1eeba gi\u00fap c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, v\u1eeba bu\u1ed9c doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n. Tuy nhi\u00ean, n\u1ebfu thi\u1ebfu chu\u1ea9n b\u1ecb, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed, truy thu thu\u1ebf v\u00e0 ph\u1ea1t h\u00e0nh ch\u00ednh. \u0110\u1ec3 gi\u1ea3m thi\u1ec3u nguy c\u01a1 n\u00e0y, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f3 k\u1ebf ho\u1ea1ch vay v\u1ed1n h\u1ee3p l\u00fd.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p n\u00ean tham v\u1ea5n <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">d<strong><span style=\"color: #0000ff;\">\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh h\u1ed7 tr\u1ee3 chi ti\u1ebft.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\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\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung 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;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 nh\u1eb1m gi\u1edbi h\u1ea1n m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo \u0111\u00f3, t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a 30% EBITDA. Quy \u0111\u1ecbnh n\u00e0y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4190,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2166","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=2166"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2166\/revisions"}],"predecessor-version":[{"id":4194,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2166\/revisions\/4194"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4190"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}