{"id":2166,"date":"2025-10-02T21:18:10","date_gmt":"2025-10-03T04:18:10","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2166"},"modified":"2026-01-07T21:50:54","modified_gmt":"2026-01-08T04:50:54","slug":"khong-che-chi-phi-lai-vay","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/","title":{"rendered":"\u5982\u4f55\u514b\u670d\u63a7\u5236\u5229\u606f\u652f\u51fa\u548c\u4f18\u53162026\u5e74\u8d44\u672c\u914d\u7f6e\u7684\u969c\u788d\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u63a7\u5236\u5229\u606f\u652f\u51fa\u662f\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u7684\u4e00\u9879\u91cd\u8981\u89c4\u5b9a\uff0c\u65e8\u5728\u9650\u5236\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u91d1\u989d\u3002\u56e0\u6b64\uff0c\u6263\u9664\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u540e\uff0c\u5229\u606f\u652f\u51fa\u603b\u989d\u6700\u591a\u53ea\u80fd\u6263\u966430%\u7684EBITDA\u3002\u8fd9\u9879\u89c4\u5b9a\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4e49\u52a1\u548c\u8d22\u52a1\u7b56\u7565\uff0c\u5c24\u5176\u662f\u90a3\u4e9b\u6709\u5173\u8054\u4ea4\u6613\u6216\u5927\u989d\u94f6\u884c\u8d37\u6b3e\u7684\u5355\u4f4d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u673a\u5236\u65e8\u5728\u786e\u4fdd\u7eb3\u7a0e\u4e49\u52a1\u51c6\u786e\u53cd\u6620\u4f01\u4e1a\u7ecf\u8425\u7684\u6027\u8d28\uff0c\u540c\u65f6\u9632\u8303\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u3002\u4e86\u89e3\u5982\u4f55\u8ba1\u7b97\u548c\u5e94\u7528\u5229\u606f\u652f\u51fa\u63a7\u5236\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u8fd8\u80fd\u4f18\u5316\u900f\u660e\u4e14\u53ef\u6301\u7eed\u7684\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\u3002<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/#Khong_che_chi_phi_lai_vay_la_gi\" >\u4ec0\u4e48\u662f\u5229\u606f\u6210\u672c\u63a7\u5236\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/#Co_so_phap_ly_ve_khong_che_chi_phi_lai_vay\" >\u63a7\u5236\u5229\u606f\u6210\u672c\u7684\u6cd5\u5f8b\u57fa\u7840<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/#Quy_dinh_khong_che_chi_phi_lai_vay\" >\u63a7\u5236\u5229\u606f\u6210\u672c\u7684\u89c4\u5b9a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/#Muc_khong_che_chi_phi_lai_vay_toi_da_duoc_tru_khi_tinh_thue_TNDN_la_30_EBITDA\" >\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5229\u606f\u8d39\u7528\u6700\u9ad8\u53ef\u62b5\u6263\u9650\u989d\u4e3a30% EBITDA\u3002<\/a><\/li><li class='ez-toc-page-1 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\/#Bat_cap_trong_quy_dinh_khong_che_chi_phi_lai_vay_ngan_hang\" >\u94f6\u884c\u8d37\u6b3e\u5229\u606f\u6210\u672c\u76d1\u7ba1\u4e0d\u8db3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/#Bo_sung_quy_dinh_loai_tru\" >\u6dfb\u52a0\u6392\u9664\u6761\u6b3e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/#Huong_dan_xac_dinh_chi_phi_lai_vay_duoc_tru_va_khong_duoc_tru_theo_co_che_khong_che_chi_phi_lai_vay\" >\u6839\u636e\u5229\u606f\u8d39\u7528\u63a7\u5236\u673a\u5236\u786e\u5b9a\u53ef\u6263\u9664\u548c\u4e0d\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u7684\u8bf4\u660e<\/a><ul class='ez-toc-list-level-4' ><li class='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\/#Chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN_doi_voi_doanh_nghiep_phat_sinh_giao_dich_lien_ket\" >\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u5229\u606f\u652f\u51fa\uff0c\u51c6\u4e88\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u6263\u9664\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/#Chi_phi_lai_vay_khong_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\" >\u5728\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u65f6\uff0c\u5229\u606f\u652f\u51fa\u4e0d\u5f97\u6263\u9664\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/#Rui_ro_kiem_tra_thue\" >\u7a0e\u52a1\u5ba1\u8ba1\u98ce\u9669<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/#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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/#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=\"Khong_che_chi_phi_lai_vay_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5229\u606f\u6210\u672c\u63a7\u5236\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u63a7\u5236\u5229\u606f\u652f\u51fa\u662f\u4e00\u9879\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u7528\u4e8e\u9650\u5236\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7a0e\u6536\u5165\u65f6\u53ef\u8ba1\u5165\u6263\u9664\u8d39\u7528\u7684\u5229\u606f\u652f\u51fa\u91d1\u989d\u3002\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u7684\u51c0\u5229\u606f\u652f\u51fa\u603b\u989d\uff08\u6263\u9664\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u540e\uff09\u6700\u591a\u53ea\u80fd\u6263\u9664\u4f01\u4e1a\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u5229\u606f\u652f\u51fa\u52a0\u4e0a\u6298\u65e7\u8d39\u7528\uff08EBITDA\uff09\u768430%\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\uff0c\u9632\u6b62\u4f01\u4e1a\u4e3a\u8f6c\u79fb\u5b9a\u4ef7\u800c\u589e\u52a0\u5185\u90e8\u501f\u6b3e\uff0c\u51cf\u5c11\u5e94\u7a0e\u5229\u6da6\uff0c\u786e\u4fdd\u7eb3\u7a0e\u4e49\u52a1\u4e0e\u4f01\u4e1a\u6d3b\u52a8\u7684\u5b9e\u9645\u4ef7\u503c\u76f8\u7b26\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_khong_che_chi_phi_lai_vay\"><\/span><b>\u63a7\u5236\u5229\u606f\u6210\u672c\u7684\u6cd5\u5f8b\u57fa\u7840<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u8981\u638c\u63e1\u5229\u606f\u652f\u51fa\u63a7\u5236\u673a\u5236\uff0c\u9700\u8981\u76f4\u63a5\u53c2\u8003\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u3002\u8be5\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u4e86\u5229\u606f\u652f\u51fa\u6263\u9664\u7387\u7684\u786e\u5b9a\u539f\u5219\u3001\u9650\u5236\u539f\u5219\u4ee5\u53ca\u9002\u7528\u7684\u4f8b\u5916\u60c5\u51b5\u3002\u8fd9\u662f\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u3001\u5236\u5b9a\u6700\u4f73\u8d44\u672c\u7b56\u7565\u5e76\u6709\u6548\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u7684\u91cd\u8981\u57fa\u7840\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_khong_che_chi_phi_lai_vay\"><\/span><b>\u63a7\u5236\u5229\u606f\u6210\u672c\u7684\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u5173\u4e8e\u63a7\u5236\u5229\u606f\u8d39\u7528\u7684\u89c4\u5b9a\uff0c\u660e\u786e\u89c4\u5b9a\uff0c\u5bf9\u4e8e\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u5728\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u65f6\uff0c\u5229\u606f\u8d39\u7528\u603b\u989d\u8ba1\u5165\u53ef\u6263\u9664\u8d39\u7528\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5f53\u671f\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u5f53\u671f\u53d1\u751f\u7684\u6263\u9664\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\uff0c\u52a0\u4e0a\u5f53\u671f\u53d1\u751f\u7684\u6298\u65e7\u8d39\u7528\uff0c\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u51c6\u4e88\u6263\u9664\u7684\u6570\u989d\u4e0d\u8d85\u8fc730%\u3002<\/span><\/p>\n<p><b>\u6765\u6e90\uff1a<\/b><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;\"> \u6cd5\u5f8b\u56fe\u4e66\u9986<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u8fd9\u610f\u5473\u7740\uff0c\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7a0e\u6536\u5165\u65f6\uff0c\u5141\u8bb8\u6263\u9664\u7684\u5229\u606f\u8d39\u7528\u4e0d\u8d85\u8fc7\u4f01\u4e1a\u5168\u90e8EBITDA\uff08\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff09\u768430%\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_khong_che_chi_phi_lai_vay_toi_da_duoc_tru_khi_tinh_thue_TNDN_la_30_EBITDA\"><\/span><b>\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5229\u606f\u8d39\u7528\u6700\u9ad8\u53ef\u62b5\u6263\u9650\u989d\u4e3a30% EBITDA\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2168\" aria-describedby=\"caption-attachment-2168\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2168\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguong-30-EBITDA-khong-che-chi-phi-lai-vay.jpg\" alt=\"Ng\u01b0\u1ee1ng 30% EBITDA kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguong-30-EBITDA-khong-che-chi-phi-lai-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguong-30-EBITDA-khong-che-chi-phi-lai-vay-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguong-30-EBITDA-khong-che-chi-phi-lai-vay-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguong-30-EBITDA-khong-che-chi-phi-lai-vay-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguong-30-EBITDA-khong-che-chi-phi-lai-vay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2168\" class=\"wp-caption-text\">\u95e8\u69db 30% EBITDA \u63a7\u5236\u5229\u606f\u652f\u51fa<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u63a7\u5236\u5229\u606f\u8d39\u7528\u7684\u89c4\u5b9a\u65e8\u5728\u9650\u5236\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u5229\u606f\u8d39\u7528\u91d1\u989d\u3002\u5177\u4f53\u800c\u8a00\uff0c\u4f01\u4e1a\u6700\u591a\u53ea\u80fd\u6263\u966430%\u7684\u5229\u606f\u8d39\u7528\uff0c\u5373\u6263\u9664\u5176EBITDA\u3002\u8d85\u8fc7\u8be5\u6bd4\u4f8b\u7684\u90e8\u5206\u5c06\u88ab\u62b5\u6263\uff0c\u4e0d\u8ba1\u5165\u5f53\u671f\u6709\u6548\u8d39\u7528\uff0c\u76f4\u81f3\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3002<\/span><\/p>\n<blockquote><p><strong>\u53c2\u89c1\uff1a<\/strong> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-lai-vay-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u8ba1\u7b97\u516c\u5f0f\u8be6\u89e3\u3002<\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Bat_cap_trong_quy_dinh_khong_che_chi_phi_lai_vay_ngan_hang\"><\/span><b>\u94f6\u884c\u8d37\u6b3e\u5229\u606f\u6210\u672c\u76d1\u7ba1\u4e0d\u8db3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u524d\u7ed9\u4f01\u4e1a\u5e26\u6765\u8bf8\u591a\u56f0\u96be\u7684\u95ee\u9898\u4e4b\u4e00\u662f\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ed\u70b9\u5173\u4e8e\u901a\u8fc7\u8d37\u6b3e\u8d44\u672c\u786e\u5b9a\u5173\u7cfb\u7684\u89c4\u5b9a\uff1a<\/span><\/p>\n<figure id=\"attachment_2169\" aria-describedby=\"caption-attachment-2169\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2169\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Bat-cap-khong-che-chi-phi-lai-vay-khi-vay-ngan-hang.jpg\" alt=\"B\u1ea5t c\u1eadp kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay khi vay ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Bat-cap-khong-che-chi-phi-lai-vay-khi-vay-ngan-hang.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Bat-cap-khong-che-chi-phi-lai-vay-khi-vay-ngan-hang-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Bat-cap-khong-che-chi-phi-lai-vay-khi-vay-ngan-hang-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Bat-cap-khong-che-chi-phi-lai-vay-khi-vay-ngan-hang-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Bat-cap-khong-che-chi-phi-lai-vay-khi-vay-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2169\" class=\"wp-caption-text\">\u94f6\u884c\u501f\u6b3e\u5229\u606f\u6210\u672c\u63a7\u5236\u4e0d\u8db3<\/figcaption><\/figure>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\u5411\u5176\u4ed6\u4f01\u4e1a\u63d0\u4f9b\u8d44\u672c\u62c5\u4fdd\u6216\u8d37\u51fa\uff08\u5305\u62ec\u4ee5\u5173\u8054\u65b9\u7684\u8d22\u52a1\u8d44\u6e90\u4f5c\u62c5\u4fdd\u5411\u7b2c\u4e09\u65b9\u63d0\u4f9b\u7684\u8d37\u6b3e\u4ee5\u53ca\u7c7b\u4f3c\u6027\u8d28\u7684\u91d1\u878d\u4ea4\u6613\uff09\uff0c\u4e14\u8d37\u6b3e\u91d1\u989d\u81f3\u5c11\u76f8\u5f53\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u51fa\u8d44\u989d\u768425%\uff0c\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u201d\u3002<\/span><\/p>\n<p><strong>\u6765\u6e90\uff1a<\/strong><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\"> \u6cd5\u5f8b\u56fe\u4e66\u9986<\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5229\u606f\u652f\u51fa\u63a7\u5236\u673a\u5236\u9002\u7528\u4e8e\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u5176\u4e2d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\u4e0d\u5f97\u8d85\u8fc730% EBITDA\uff08\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff09\u3002\u8d85\u8fc7\u6b64\u9650\u989d\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\u5c06\u88ab\u6d88\u9664\uff0c\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7a0e\u6536\u5165\u65f6\u4e0d\u8ba1\u5165\u53ef\u62b5\u6263\u8d39\u7528\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c132\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ed\u70b9\u7684\u89c4\u5b9a\u53ef\u4ee5\u5305\u62ec\u94f6\u884c\u3001\u72ec\u7acb\u4fe1\u8d37\u673a\u6784\u7b49\u672c\u8d28\u4e0a\u662f\u72ec\u7acb\u4e3b\u4f53\u3001\u4e0d\u5b58\u5728\u8d44\u672c\u6240\u6709\u6743\u5173\u7cfb\u7684\u5b9e\u4f53\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u79cd\u73b0\u5b9e\u5e26\u6765\u4e86\u95ee\u9898\uff1a\u8bb8\u591a\u4f01\u4e1a\u4ec5\u4ece\u72ec\u7acb\u673a\u6784\u83b7\u5f97\u8d37\u6b3e\uff0c\u4f46\u4ecd\u88ab\u8ba4\u5b9a\u4e3a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002\u56e0\u6b64\uff0c\u8fd9\u4e9b\u4ea4\u6613\u88ab\u89c6\u4e3a\u5173\u8054\u4ea4\u6613\uff0c\u5e76\u53d7\u5229\u606f\u652f\u51fa\u76d1\u7ba1\u89c4\u5b9a\u7684\u7ea6\u675f\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u5229\u606f\u652f\u51fa\u76d1\u7ba1\uff0c\u4e0d\u5c11\u4f01\u4e1a\u53cd\u6620\uff0c\u4f01\u4e1a\u5411\u94f6\u884c\u501f\u6b3e\u7528\u4e8e\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\uff0c\u662f\u4f01\u4e1a\u6b63\u5e38\u3001\u5408\u6cd5\u7684\u9700\u8981\uff0c\u672c\u8d28\u4e0a\u4e5f\u662f\u94f6\u884c\u6b63\u5e38\u7684\u4fe1\u8d37\u884c\u4e3a\u3002\u4f01\u4e1a\u4e0e\u94f6\u884c\u662f\u5b8c\u5168\u72ec\u7acb\u7684\u4e3b\u4f53\uff0c\u4e0d\u5b58\u5728\u63a7\u5236\u3001\u7ba1\u7406\u6216\u51fa\u8d44\u5173\u7cfb\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u53d1\u751f\u7684\u5229\u606f\u652f\u51fa\uff0c\u672c\u8d28\u4e0a\u662f\u5408\u7406\u7684\u652f\u51fa\uff0c\u76f4\u63a5\u670d\u52a1\u4e8e\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5bf9\u4e8e\u8fd9\u79cd\u60c5\u51b5\u4e0b\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u63a7\u5236\u5229\u606f\u8d39\u7528\u548c\u5229\u606f\u8d39\u7528\u79cd\u7c7b\u662f\u4e0d\u5408\u9002\u7684\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_sung_quy_dinh_loai_tru\"><\/span><b>\u6dfb\u52a0\u6392\u9664\u6761\u6b3e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u8d22\u653f\u90e8\u5efa\u8bae\u5bf9\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ed\u70b9\u5173\u4e8e\u4f01\u4e1a\u7a0e\u6536\u7ba1\u7406\u7684\u89c4\u5b9a\u8fdb\u884c\u4fee\u6539\u548c\u8865\u5145\u3002 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\">\u8054\u76df\u4ea4\u6613<\/a>\uff0c\u671d\u7740\u5c06\u67d0\u4e9b\u60c5\u5f62\u6392\u9664\u5728\u5173\u8054\u5173\u7cfb\u8ba4\u5b9a\u8303\u56f4\u4e4b\u5916\u7684\u65b9\u5411\u53d1\u5c55\u3002\u8fd9\u88ab\u8ba4\u4e3a\u662f\u4e00\u9879\u5fc5\u8981\u7684\u8c03\u6574\u63aa\u65bd\uff0c\u65e8\u5728\u6d88\u9664\u5bf9\u5b9e\u9645\u7531\u72ec\u7acb\u4ea4\u6613\u4ea7\u751f\u7684\u8d37\u6b3e\u5229\u606f\u8d39\u7528\u63a7\u5236\u89c4\u5b9a\u9002\u7528\u65b9\u9762\u7684\u7f3a\u9677\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\u5411\u5176\u4ed6\u4f01\u4e1a\u63d0\u4f9b\u8d44\u672c\u62c5\u4fdd\u6216\u501f\u51fa\uff08\u5305\u62ec\u4ee5\u5173\u8054\u65b9\u7684\u8d22\u52a1\u8d44\u6e90\u4f5c\u62c5\u4fdd\u5411\u7b2c\u4e09\u65b9\u63d0\u4f9b\u7684\u8d37\u6b3e\u4ee5\u53ca\u7c7b\u4f3c\u6027\u8d28\u7684\u91d1\u878d\u4ea4\u6613\uff09\uff0c\u4e14\u8d37\u6b3e\u91d1\u989d\u81f3\u5c11\u76f8\u5f53\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u51fa\u8d44\u989d\u768425%\uff0c\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002<\/span><\/p>\n<p><strong>\u6765\u6e90\uff1a<\/strong> <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\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u672c\u6761\u7b2cd\u70b9\u7684\u89c4\u5b9a\u4e0d\u9002\u7528\u4e8e\u4e0b\u5217\u60c5\u51b5\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u62c5\u4fdd\u4eba\u6216\u8d37\u6b3e\u4eba\u662f\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u7684\u89c4\u5b9a\u5f00\u5c55\u6d3b\u52a8\u7684\u7ec4\u7ec7\u6216\u4f01\u4e1a\uff0c\u5e76\u4e14\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u672c\u6761a\u3001c\u3001d\u3001e\u3001g\u3001h\u3001k\u3001l\u548cm\u70b9\u89c4\u5b9a\u7684\u501f\u6b3e\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u62c5\u4fdd\u4eba\u6216\u8d37\u6b3e\u4eba\u662f\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u7684\u89c4\u5b9a\u5f00\u5c55\u4e1a\u52a1\u7684\u7ec4\u7ec7\u6216\u4f01\u4e1a\uff0c\u800c\u501f\u6b3e\u4eba\u6216\u62c5\u4fdd\u4f01\u4e1a\u672a\u6839\u636e\u672c\u6761\u6b3e\u7b2cb\u3001e\u548ci\u70b9\u7684\u89c4\u5b9a\u76f4\u63a5\u6216\u95f4\u63a5\u5730\u53d7\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002\u201d<\/span><\/p>\n<p><strong>\u6765\u6e90\uff1a<\/strong> <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\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u8868\u793a\uff0c\u8be5\u65b9\u6848\u5c06\u6709\u52a9\u4e8e\u89e3\u51b3\u4f01\u4e1a\u5728\u63a7\u5236\u5229\u606f\u6210\u672c\u65b9\u9762\u7684\u56f0\u96be\u548c\u969c\u788d\uff0c\u7279\u522b\u662f\u5bf9\u4e8e\u4e13\u9879\u3001\u91cd\u70b9\u9879\u76ee\u4f01\u4e1a\uff0c\u5728\u5411\u94f6\u884c\u501f\u5165\u8d44\u91d1\u65f6\uff0c\u7b26\u5408\u89c4\u5b9a\u6761\u4ef6\u7684\uff0c\u4f01\u4e1a\u4e0e\u94f6\u884c\u4e0d\u518d\u89c6\u4e3a\u5173\u8054\u65b9\u3002<\/span><\/p>\n<h3><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\"><\/span><b>\u6839\u636e\u5229\u606f\u8d39\u7528\u63a7\u5236\u673a\u5236\u786e\u5b9a\u53ef\u6263\u9664\u548c\u4e0d\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u7684\u8bf4\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u89e3\u5982\u4f55\u5bf9\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u5b9e\u65bd\u5229\u606f\u8d39\u7528\u7ba1\u63a7\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5bf9\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u7684\u989d\u5ea6\u505a\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\u3002\u6839\u636e\u7b2c16\u6761\u7b2c3\u6b3e\uff0c\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u5728\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u65f6\uff0c\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u603b\u989d\u3002\u5177\u4f53\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<figure id=\"attachment_2170\" aria-describedby=\"caption-attachment-2170\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2170\" 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.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\" width=\"1200\" height=\"800\" 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.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-300x200.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-1024x683.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-768x512.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-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2170\" class=\"wp-caption-text\">\u6839\u636e\u5229\u606f\u8d39\u7528\u63a7\u5236\u673a\u5236\u786e\u5b9a\u53ef\u6263\u9664\u548c\u4e0d\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u7684\u8bf4\u660e<\/figcaption><\/figure>\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>\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u5229\u606f\u652f\u51fa\uff0c\u51c6\u4e88\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u6263\u9664\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c\u5341\u516d\u6761\u7b2c\u4e09\u6b3e\u5173\u4e8e\u4f01\u4e1a\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\u5728\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\u6263\u9664\u7684\u89c4\u5b9a\uff0c\u5177\u4f53\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u7eb3\u7a0e\u4eba\u5f53\u671f\u4ece\u4e8b\u7ecf\u8425\u6d3b\u52a8\u7684\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u6263\u9664\u5b58\u6b3e\u5229\u606f\u3001\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\u52a0\u4e0a\u7eb3\u7a0e\u4eba\u5f53\u671f\u53d1\u751f\u7684\u6298\u65e7\u8d39\u7528\uff0c\u4e0d\u8d85\u8fc730%\u7684\uff0c\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u51c6\u4e88\u6263\u9664\uff1b<\/span><\/p>\n<p><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\u6c34\u5e73\u7684\uff0c\u5728\u786e\u5b9a\u4e0b\u4e00\u7eb3\u7a0e\u671f\u95f4\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u603b\u989d\u65f6\uff0c\u5e94\u5c06\u672c\u6761a\u70b9\u89c4\u5b9a\u7684\u4e0d\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u90e8\u5206\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\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u6761a\u70b9\u89c4\u5b9a\u4e0d\u9002\u7528\u4e8e\u7eb3\u7a0e\u4eba\u4e3a\u4fe1\u7528\u673a\u6784\u7684\u8d37\u6b3e\uff0c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Luat-cac-to-chuc-tin-dung-2010-108079.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">\uff1b\u4fdd\u9669\u4e1a\u52a1\u7ec4\u7ec7\u6839\u636e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Kinh-doanh-bao-hiem-2000-24-2000-QH10-47229.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u4fdd\u9669\u4e1a\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">\uff1b\u4ee5\u653f\u5e9c\u5bf9\u5916\u501f\u6b3e\u5f62\u5f0f\u53d1\u653e\u7ed9\u4f01\u4e1a\u7684\u653f\u5e9c\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\uff08ODA\uff09\u8d37\u6b3e\u548c\u4f18\u60e0\u8d37\u6b3e\uff1b\u7528\u4e8e\u5b9e\u65bd\u56fd\u5bb6\u76ee\u6807\u89c4\u5212\uff08\u65b0\u519c\u6751\u5efa\u8bbe\u548c\u53ef\u6301\u7eed\u6276\u8d2b\u89c4\u5212\uff09\u7684\u8d37\u6b3e\uff1b\u7528\u4e8e\u5b9e\u65bd\u56fd\u5bb6\u793e\u4f1a\u798f\u5229\u653f\u7b56\u7684\u8ba1\u5212\u548c\u9879\u76ee\u7684\u8d37\u6b3e\uff08\u5b89\u7f6e\u623f\u3001\u804c\u5de5\u4f4f\u623f\u3001\u5b66\u751f\u4f4f\u623f\u3001\u793e\u4f1a\u4f4f\u623f\u548c\u5176\u4ed6\u516c\u76ca\u6027\u9879\u76ee\uff09\uff1b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u6309\u7167\u672c\u6761\u4f8b\u9644\u4ef6\u4e00\u7684\u89c4\u5b9a\u7533\u62a5\u7eb3\u7a0e\u671f\u95f4\u7684\u5229\u606f\u8d39\u7528\u7387\u3002\u201d<\/span><\/p>\n<p><b>\u6765\u6e90\uff1a<\/b> <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-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_khong_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\"><\/span><b>\u5728\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u65f6\uff0c\u5229\u606f\u652f\u51fa\u4e0d\u5f97\u6263\u9664\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u65f6\u4e0d\u5f97\u6263\u9664\u7684\u8d39\u7528\u5305\u62ec\uff1a\u00a0<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u975e\u4fe1\u8d37\u673a\u6784\u6216\u7ecf\u6d4e\u7ec4\u7ec7\u7b49\u4e3b\u4f53\u4e3a\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u501f\u6b3e\u652f\u4ed8\u7684\u5229\u606f\u8d39\u7528\u8d85\u8fc7\u501f\u6b3e\u65f6\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u516c\u5e03\u7684\u57fa\u672c\u5229\u7387150%\u7684\u90e8\u5206\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2.18. \u4f01\u4e1a\u5728\u5f00\u59cb\u751f\u4ea7\u7ecf\u8425\u540e\uff0c\u4ecd\u9700\u6309\u7167\u4f01\u4e1a\u7ae0\u7a0b\u89c4\u5b9a\u7684\u51fa\u8d44\u8ba1\u5212\u652f\u4ed8\u6ce8\u518c\u8d44\u672c\uff08\u5bf9\u79c1\u8425\u4f01\u4e1a\u4e3a\u6295\u8d44\u8d44\u672c\uff09\u6240\u5bf9\u5e94\u7684\u8d37\u6b3e\u5229\u606f\u3002\u6295\u8d44\u8fc7\u7a0b\u4e2d\u652f\u4ed8\u7684\u8d37\u6b3e\u5229\u606f\u5df2\u8ba1\u5165\u8d44\u4ea7\u4ef7\u503c\u548c\u6295\u8d44\u9879\u76ee\u4ef7\u503c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u7f34\u8db3\u6ce8\u518c\u8d44\u672c\u7684\u60c5\u51b5\u4e0b\uff0c\u5728\u7ecf\u8425\u8fc7\u7a0b\u4e2d\uff0c\u6295\u8d44\u4e8e\u5176\u4ed6\u4f01\u4e1a\u800c\u652f\u4ed8\u7684\u8d37\u6b3e\u5229\u606f\u652f\u51fa\uff0c\u5728\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u53ef\u4ee5\u8ba1\u5165\u6263\u9664\u8d39\u7528\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6309\u7167\u4f01\u4e1a\u7ae0\u7a0b\u89c4\u5b9a\u7684\u51fa\u8d44\u8ba1\u5212\uff0c\u4e0e\u5269\u4f59\u7ae0\u7a0b\u8d44\u672c\u76f8\u5bf9\u5e94\u7684\u8d37\u6b3e\u5229\u606f\u652f\u51fa\uff0c\u5728\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\u4e0d\u5f97\u6263\u9664\uff0c\u5176\u786e\u5b9a\u65b9\u6cd5\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u8d37\u6b3e\u91d1\u989d\u5c0f\u4e8e\u6216\u7b49\u4e8e\u5269\u4f59\u7684\u6ce8\u518c\u8d44\u672c\uff0c\u5219\u5168\u90e8\u8d37\u6b3e\u5229\u606f\u4e3a\u4e0d\u53ef\u6263\u9664\u7684\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u91d1\u989d\u5927\u4e8e\u51fa\u8d44\u8ba1\u5212\u89c4\u5b9a\u7684\u5269\u4f59\u6ce8\u518c\u8d44\u672c\u65f6\u3002\u201d<\/span><\/li>\n<\/ul>\n<p><b>\u6765\u6e90\uff1a<\/b> <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;\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u5982\u4f55\u786e\u5b9a\u53ef\u62b5\u6263\u548c\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u8d39\u7528\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u89c4\u5e76\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u3002\u7136\u800c\uff0c\u5728\u73b0\u5b9e\u4e2d\uff0c\u5e94\u7528\u63a7\u5236\u5229\u606f\u8d39\u7528\u7684\u6cd5\u89c4\u5e76\u4e0d\u603b\u662f\u6709\u5229\u7684\u3002\u5982\u679c\u4f01\u4e1a\u4e0d\u80fd\u5f88\u597d\u5730\u63a7\u5236\u8bb0\u5f55\u548c\u6570\u636e\uff0c\u6216\u8005\u6ca1\u6709\u5145\u5206\u4e86\u89e3\u4f8b\u5916\u60c5\u51b5\uff0c\u90a3\u4e48\u4ea7\u751f\u7a0e\u52a1\u98ce\u9669\u3001\u6210\u672c\u6392\u9664\u548c\u5f71\u54cd\u5229\u6da6\u7684\u98ce\u9669\u662f\u4e0d\u53ef\u907f\u514d\u7684\u3002\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_kiem_tra_thue\"><\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u63a7\u5236\u4e0e\u5173\u8054\u4ea4\u6613\u76f8\u5173\uff0c\u662f\u4f01\u4e1a\u5fc5\u987b\u7279\u522b\u5173\u6ce8\u7684\u56e0\u7d20\u3002\u5982\u679c\u65e0\u6cd5\u8bc1\u660e\u8d37\u6b3e\u7684\u5408\u6cd5\u6027\uff0c\u6216\u8005\u652f\u51fa\u8d85\u8fc7\u5229\u606f\u652f\u51fa\u63a7\u5236\u6bd4\u7387\uff0c\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u65f6\u53ef\u80fd\u4f1a\u88ab\u6392\u9664\u5728\u5916\u3002\u8fd9\u4e0d\u4ec5\u4f1a\u589e\u52a0\u7eb3\u7a0e\u4e49\u52a1\uff0c\u8fd8\u53ef\u80fd\u56e0\u7533\u62a5\u548c\u8bc1\u660e\u8d39\u7528\u800c\u9762\u4e34\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u63a7\u5236\u5229\u606f\u652f\u51fa\u4e5f\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u7684\u5e94\u7a0e\u5229\u6da6\u3001\u8d44\u672c\u7ed3\u6784\u3001\u8d22\u52a1\u89c4\u5212\u548c\u7a0e\u52a1\u98ce\u9669\u3002\u56e0\u6b64\uff0c\u4e86\u89e3\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u6784\u5efa\u5408\u7406\u7684\u501f\u8d37\u7b56\u7565\uff0c\u662f\u5e2e\u52a9\u4f01\u4e1a\u5728\u786e\u4fdd\u5408\u89c4\u7684\u540c\u65f6\u4f18\u5316\u8d22\u52a1\u6210\u672c\u7684\u5173\u952e\u3002\u00a0<\/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;\">\u9075\u5b88\u5229\u606f\u652f\u51fa\u63a7\u5236\u4e0d\u4ec5\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u7ba1\u63a7\u5173\u8054\u4ea4\u6613\uff0c\u8fd8\u80fd\u4fc3\u4f7f\u4f01\u4e1a\u5728\u501f\u6b3e\u6d3b\u52a8\u4e2d\u4fdd\u6301\u900f\u660e\u3002\u7136\u800c\uff0c\u5982\u679c\u4f01\u4e1a\u6ca1\u6709\u505a\u597d\u51c6\u5907\uff0c\u5c31\u6709\u53ef\u80fd\u9762\u4e34\u8d39\u7528\u88ab\u6263\u9664\u3001\u6b20\u7a0e\u88ab\u8ffd\u7f34\u4ee5\u53ca\u884c\u653f\u7f5a\u6b3e\u7684\u98ce\u9669\u3002\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u8fd9\u79cd\u98ce\u9669\uff0c\u4f01\u4e1a\u9700\u8981\u5efa\u7acb\u5b8c\u6574\u7684\u8d22\u52a1\u72b6\u51b5\u5e76\u5236\u5b9a\u5408\u7406\u7684\u501f\u6b3e\u8ba1\u5212\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5b89\u5168\u6709\u6548\uff0c\u8bf7\u966a\u540c <a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a>\u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u5458\u5de5\u56e2\u961f\uff0c\u5c06\u652f\u6301\u4f01\u4e1a\u5efa\u7acb\u53ef\u6301\u7eed\u548c\u5408\u6cd5\u7684\u8d22\u52a1\u548c\u7a0e\u6536\u89e3\u51b3\u65b9\u6848\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 MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/li>\n<li aria-level=\"1\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u90ae\u7bb1: man@man.net.vn<\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/p>\n<p style=\"text-align: right;\"><b><i>MAN\u7f16\u8f91\u59d4\u5458\u4f1a \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay l\u00e0 quy \u0111\u1ecbnh quan tr\u1ecdng trong Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP 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. 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