{"id":2166,"date":"2026-09-24T09:04:10","date_gmt":"2026-09-24T02:04:10","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2166"},"modified":"2026-09-24T09:06:22","modified_gmt":"2026-09-24T02:06:22","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":"\u7b2c132\u53f7\u6cd5\u4ee4\u5931\u6548\uff1a\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u5bf9\u5229\u606f\u652f\u51fa\u7684\u9650\u5236\u89c4\u5b9a\u5982\u4f55"},"content":{"rendered":"<p dir=\"ltr\">\u63a7\u5236\u5229\u606f\u652f\u51fa\u662f\u6307\u9488\u5bf9\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08TNDN\uff09\u65f6\u5bf9\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u91d1\u989d\u8bbe\u5b9a\u7684\u9650\u5236\u89c4\u5b9a\u3002 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dir=\"ltr\">30%\u7684EBITDA\u9608\u503c\u4fdd\u6301\u4e0d\u53d8\u3002\u4e0d\u8fc7\uff0c\u901a\u8fc7\u8d37\u6b3e\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u65b9\u5f0f\u5df2\u4f5c\u8c03\u6574\uff0c\u72ec\u7acb\u94f6\u884c\u8d37\u6b3e\u5df2\u88ab\u6b63\u5f0f\u6392\u9664\u5728\u5916\u3002\u4f01\u4e1a\u9700\u51c6\u786e\u638c\u63e1\u8fd9\u4e9b\u8981\u70b9\uff0c\u4ee5\u4fbf\u6b63\u786e\u8fdb\u884c\u7a0e\u52a1\u7ed3\u7b97\uff0c\u907f\u514d\u5728\u7a0e\u52a1\u7a3d\u67e5\u65f6\u88ab\u9a73\u56de\u76f8\u5173\u8d39\u7528\u3002.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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-theo-nghi-dinh-132\/#Khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132_la_gi\" >\u7b2c132\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5229\u606f\u652f\u51fa\u9650\u989d\u7684\u89c4\u5b9a\u662f\u4ec0\u4e48\u610f\u601d\uff1f<\/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\" >\u7b2c132\u53f7\u6cd5\u4ee4\u5173\u4e8e\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a<\/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\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/#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-11\" 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\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><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\/#Cau_hoi_thuong_gap_ve_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132\" >\u5173\u4e8e\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='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\/#Nghi_dinh_132_con_duoc_ap_dung_de_khong_che_chi_phi_lai_vay_khong\" >\u7b2c132\u53f7\u6cd5\u4ee4\u662f\u5426\u4ecd\u9002\u7528\u4e8e\u63a7\u5236\u8d37\u6b3e\u5229\u606f\u652f\u51fa\uff1f<\/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\/#Doanh_nghiep_nao_phai_ap_dung_quy_dinh_khong_che_chi_phi_lai_vay\" >\u54ea\u4e9b\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\u9650\u5236\u5229\u606f\u652f\u51fa\u6263\u9664\u7684\u89c4\u5b9a\uff1f<\/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\/#EBITDA_duoc_hieu_nhu_the_nao_trong_quy_dinh_khong_che_chi_phi_lai_vay\" 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id=\"Khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132_la_gi\"><\/span><b>\u7b2c132\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5229\u606f\u652f\u51fa\u9650\u989d\u7684\u89c4\u5b9a\u662f\u4ec0\u4e48\u610f\u601d\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\">\u63a7\u5236\u5229\u606f\u652f\u51fa\u662f\u6307\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u5728\u786e\u5b9a\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u5bf9\u53ef\u8ba1\u5165\u53ef\u6263\u9664\u8d39\u7528\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\u8bbe\u5b9a\u4e0a\u9650\u3002.<\/p>\n<p dir=\"ltr\">\u7b80\u800c\u8a00\u4e4b\uff0c\u51c0\u5229\u606f\u652f\u51fa\uff08\u5229\u606f\u652f\u51fa\u51cf\u53bb\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\uff09\u6700\u591a\u53ea\u80fd\u4ece30% EBITDA\u4e2d\u6263\u9664\u3002 \u5728\u6b64\u89c4\u5b9a\u4e2d\uff0cEBITDA\u7684\u8ba1\u7b97\u516c\u5f0f\u4e3a\uff1a\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u52a0\u4e0a\u51c0\u5229\u606f\u652f\u51fa\uff0c\u518d\u52a0\u4e0a\u5f53\u671f\u6298\u65e7\u8d39\u7528\u3002.<\/p>\n<p dir=\"ltr\">\u8be5\u89c4\u5b9a\u7684\u76ee\u7684\u662f\u9632\u6b62\u4f01\u4e1a\u901a\u8fc7\u589e\u52a0\u5185\u90e8\u501f\u6b3e\u6765\u8f6c\u79fb\u5229\u6da6\u5e76\u964d\u4f4e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u786e\u4fdd\u7eb3\u7a0e\u4e49\u52a1\u4e0e\u7ecf\u8425\u6d3b\u52a8\u7684\u5b9e\u9645\u4ef7\u503c\u76f8\u7b26\u3002.<\/p>\n<p dir=\"ltr\"><strong>\u5173\u4e8e\u6548\u529b\u7684\u8bf4\u660e\uff1a<\/strong> \u653f\u5e9c\u4e8e2026\u5e746\u670830\u65e5\u9881\u5e03\u7684\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff0c\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff0c\u5e76\u81ea2026\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7a0e\u671f\u8d77\u9002\u7528\u3002 \u6839\u636e\u7b2c23\u6761\u89c4\u5b9a\uff0c\u300a\u7b2c132\/2020\/N\u0110-CP\u53f7\u6cd5\u4ee4\u300b\u548c\u300a\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u300b\u81ea\u7b2c255\u53f7\u6cd5\u4ee4\u751f\u6548\u4e4b\u65e5\u8d77\u5931\u6548\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132\"><\/span><b>\u7b2c132\u53f7\u6cd5\u4ee4\u5173\u4e8e\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a<\/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\">\u7b2c132\u53f7\u6cd5\u4ee4\u5173\u4e8e\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a<\/figcaption><\/figure>\n<p>\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u7b2ca\u9879\u89c4\u5b9a\uff0c\u5728\u786e\u5b9a\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u53ef\u6263\u9664\u7684\u8d37\u6b3e\u5229\u606f\u603b\u989d\u5982\u4e0b\uff1a<\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u6263\u9664\u7eb3\u7a0e\u4eba\u671f\u95f4\u53d1\u751f\u7684\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u603b\u5229\u606f\u652f\u51fa\u53ef\u4ee5\u6263\u9664\uff0c\u4f46\u524d\u63d0\u662f\u8be5\u5229\u606f\u652f\u51fa\u4e0d\u5f97\u8d85\u8fc7\u7eb3\u7a0e\u4eba\u671f\u95f4\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u6263\u9664\u671f\u95f4\u53d1\u751f\u7684\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\u52a0\u4e0a\u7eb3\u7a0e\u4eba\u671f\u95f4\u53d1\u751f\u7684\u6298\u65e7\u8d39\u7528\u3002.<\/span><\/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<p>\u8be5\u5185\u5bb9\u5b8c\u5168\u6cbf\u88ad\u4e86\u7b2c132\/2020\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u7684\u89c4\u5b9a\u3002\u5728\u9002\u7528\u65f6\uff0c\u4f01\u4e1a\u9700\u6ce8\u610f\u4ee5\u4e0b\u4e24\u70b9\uff1a<\/p>\n<ul>\n<li>\u201c\u6263\u9664\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u540e\u201d\u8fd9\u4e00\u8868\u8ff0\u65e2\u51fa\u73b0\u5728\u53d7\u9650\u5236\u8d39\u7528\u90e8\u5206\uff0c\u4e5f\u51fa\u73b0\u5728\u8ba1\u5165EBITDA\u7684\u90e8\u5206\u4e2d\u3002.<\/li>\n<li>\u539f\u59cb\u6307\u6807\u662f\u7ecf\u8425\u6d3b\u52a8\u4ea7\u751f\u7684\u51c0\u5229\u6da6\uff0c\u800c\u4e0d\u662f\u7a0e\u524d\u5229\u6da6\u3002.<\/li>\n<\/ul>\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>\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5229\u606f\u652f\u51fa\u53ef\u6263\u9664\u7684\u6700\u9ad8\u91d1\u989d\u662f\u591a\u5c11\uff1f<\/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\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5229\u606f\u652f\u51fa\u53ef\u6263\u9664\u7684\u6700\u9ad8\u91d1\u989d\u662f\u591a\u5c11\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7b2c132\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u6263\u9664\u9650\u989d\u65e8\u5728\u9650\u5236\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u4e2d\u53ef\u6263\u9664\u7684\u652f\u51fa\u91d1\u989d\u3002\u5177\u4f53\u800c\u8a00\uff0c\u4f01\u4e1a\u4ec5\u5141\u8bb8\u5728\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff0930%\u8303\u56f4\u5185\u6263\u9664\u5229\u606f\u652f\u51fa\u3002\u4efb\u4f55\u8d85\u8fc7\u6b64\u9650\u989d\u7684\u652f\u51fa\u5747\u4e0d\u4e88\u5141\u8bb8\uff0c\u4e14\u5728\u786e\u5b9a\u5f53\u671f\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u8be5\u90e8\u5206\u652f\u51fa\u5c06\u4e0d\u4e88\u6263\u9664\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tu_bat_cap_cua_Nghi_dinh_132_den_quy_dinh_loai_tru_tai_Nghi_dinh_255\"><\/span><b>\u4ece\u7b2c132\u53f7\u6cd5\u4ee4\u7684\u4e0d\u8db3\u4e4b\u5904\u5230\u7b2c255\u53f7\u6cd5\u4ee4\u4e2d\u7684\u6392\u9664\u6027\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\">\u7b2c132\/2020\/N\u0110-CP\u7b2c5\u6761\u7b2c2\u6b3e\u7b2cd\u9879\u6700\u521d\u89c4\u5b9a\uff0c\u5f53\u4e00\u5bb6\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u4e14\u8d37\u6b3e\u91d1\u989d\u81f3\u5c11\u76f8\u5f53\u4e8e\u501f\u6b3e\u65b9\u6240\u6709\u8005\u51fa\u8d44\u989d\u768425%\uff0c\u5e76\u5360\u501f\u6b3e\u65b9\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u65f6\uff0c\u5373\u6784\u6210\u5173\u8054\u5173\u7cfb\u3002.<\/p>\n<p dir=\"ltr\">\u8be5\u89c4\u5b9a\u65e0\u610f\u4e2d\u5c06\u94f6\u884c\u548c\u72ec\u7acb\u4fe1\u8d37\u673a\u6784\u4e5f\u7eb3\u5165\u5176\u4e2d\uff0c\u800c\u8fd9\u4e9b\u673a\u6784\u4e0e\u4f01\u4e1a\u4e4b\u95f4\u5e76\u4e0d\u5b58\u5728\u6240\u6709\u6743\u3001\u7ecf\u8425\u7ba1\u7406\u6216\u63a7\u5236\u5173\u7cfb\u3002 \u56e0\u6b64\uff0c\u8bb8\u591a\u4f01\u4e1a\u2014\u2014\u5c24\u5176\u662f\u4ece\u94f6\u884c\u83b7\u5f97\u5927\u989d\u8d37\u6b3e\u7684\u9879\u76ee\u578b\u4f01\u4e1a\u2014\u2014\u88ab\u8ba4\u5b9a\u4e3a\u5b58\u5728\u5173\u8054\u4ea4\u6613\uff0c\u5176\u5229\u606f\u652f\u51fa\u53d7\u5230\u9650\u5236\u3002\u800c\u5b9e\u9645\u4e0a\uff0c\u8fd9\u672c\u8d28\u4e0a\u53ea\u662f\u72ec\u7acb\u5404\u65b9\u4e4b\u95f4\u6b63\u5e38\u7684\u4fe1\u8d37\u4e1a\u52a1\u3002.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Quy_dinh_hien_hanh_tai_diem_d_khoan_2_Dieu_5_Nghi_dinh_2552026ND-CP\"><\/span><strong>\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ed\u9879\u7684\u73b0\u884c\u89c4\u5b9a<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8fd9\u4e00\u95ee\u9898\u73b0\u5df2\u5f97\u5230\u89e3\u51b3\uff0c\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7ee7\u7eed\u89c4\u5b9a\u5982\u4e0b\uff1a<\/p>\n<blockquote><p>\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\uff08\u5305\u62ec\u4ee5\u5173\u8054\u65b9\u878d\u8d44\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\u53ca\u7c7b\u4f3c\u91d1\u878d\u4ea4\u6613\uff09\u5411\u53e6\u4e00\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u4f46\u501f\u6b3e\u4f01\u4e1a\u5bf9\u8d37\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u672a\u507f\u503a\u52a1\u603b\u989d\u81f3\u5c11\u7b49\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u768425%\uff0c\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u4e2d\u957f\u671f\u503a\u52a1\u672a\u507f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002.<\/p><\/blockquote>\n<p>\u4e0a\u8ff0d\u9879\u7684\u89c4\u5b9a <strong>\u4e0d\u9002\u7528<\/strong> \u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\uff1a<\/p>\n<ul>\n<li>\u62c5\u4fdd\u65b9\u6216\u8d37\u6b3e\u65b9\u662f\u6307\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u89c4\u5b9a\u5f00\u5c55\u4e1a\u52a1\u7684\u7ecf\u6d4e\u7ec4\u7ec7\uff0c\u4e0d\u5f97\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u5bf9\u501f\u6b3e\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u5177\u4f53\u60c5\u5f62\u8be6\u89c1\u672c\u6761\u7b2ca\u3001c\u3001\u0111\u3001e\u3001g\u3001 h\u3001k\u3001l\u548cm\u9879\u7684\u89c4\u5b9a\uff0c\u4e0d\u5f97\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u5bf9\u501f\u6b3e\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff1b;<\/li>\n<li>\u62c5\u4fdd\u65b9\u6216\u8d37\u6b3e\u65b9\u5e94\u4e3a\u4f9d\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u89c4\u5b9a\u5f00\u5c55\u4e1a\u52a1\u7684\u7ecf\u6d4e\u7ec4\u7ec7\uff0c\u4e14\u501f\u6b3e\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u4e0d\u5f97\u6839\u636e\u672c\u6b3eb\u3001e\u548ci\u9879\u7684\u89c4\u5b9a\uff0c\u76f4\u63a5\u6216\u95f4\u63a5\u5730\u53d7\u540c\u4e00\u7b2c\u4e09\u65b9\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff1b;<\/li>\n<li>\u503a\u6743\u4eba\u548c\u62c5\u4fdd\u4eba\u662f\u5177\u6709\u6ce8\u518c\u8d44\u672c\u7684\u56fd\u6709\u7ec4\u7ec7\uff0c\u5176\u804c\u80fd\u662f\u4e70\u5356\u548c\u5904\u7406\u503a\u52a1\uff0c\u4f46\u4e0d\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u503a\u52a1\u4f01\u4e1a\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u5982\u672c\u6761\u6b3e\u7b2c a \u70b9\u548c\u7b2c c \u70b9\u6240\u89c4\u5b9a\u3002.<\/li>\n<\/ul>\n<p>\u4e0e\u4e4b\u524d\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u4f01\u4e1a\u9700\u6ce8\u610f\u4ee5\u4e0b3\u70b9\uff1a<\/p>\n<ul>\n<li>25%\u548c50%\u7684\u9608\u503c\u73b0\u6309\u4ee5\u4e0b\u65b9\u5f0f\u8ba1\u7b97\uff1a <strong>\u8d37\u6b3e\u4f59\u989d\u603b\u989d<\/strong> \u501f\u6b3e\u4eba\u4e0e\u8d37\u6b3e\u4eba\u6216\u62c5\u4fdd\u4eba\u4e4b\u95f4\u7684\u8d37\u6b3e\uff0c\u76f8\u6bd4\u4e4b\u4e0b <strong>\u6240\u6709\u8d37\u6b3e\u4f59\u989d\u603b\u989d<\/strong> \u501f\u6b3e\u4eba\u7684\u4e2d\u957f\u671f\u503a\u52a1\u3002.<\/li>\n<li>\u9488\u5bf9\u4fe1\u8d37\u673a\u6784\u7684\u4f8b\u5916\u60c5\u51b5\u662f <strong>\u6709\u6761\u4ef6\u7684\u4f8b\u5916<\/strong>. \u4f01\u4e1a\u9700\u4fdd\u7559\u8bc1\u636e\uff0c\u8bc1\u660e\u8d37\u6b3e\u65b9\u672a\u53c2\u4e0e\u7ecf\u8425\u7ba1\u7406\u3001\u63a7\u5236\u3001\u6ce8\u8d44\u6216\u6295\u8d44\uff0c\u800c\u4e0d\u80fd\u9ed8\u8ba4\u6240\u6709\u94f6\u884c\u8d37\u6b3e\u5747\u4e0d\u5728\u8be5\u8303\u56f4\u4e4b\u5185\u3002.<\/li>\n<li>\u6392\u9664\u6e05\u5355\u4e2d\u65b0\u589e\u4e86\u7531\u56fd\u5bb6\u6301\u6709100%\u6ce8\u518c\u8d44\u672c\u7684\u7ec4\u7ec7\u4ece\u4e8b\u503a\u52a1\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5904\u7f6e\u7684\u60c5\u51b5\u3002.<\/li>\n<\/ul>\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>\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u9650\u5236\u673a\u5236\uff0c\u786e\u5b9a\u53ef\u6263\u9664\u548c\u4e0d\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u6307\u5bfc\u539f\u5219\u3002<\/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\">\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u9650\u5236\u673a\u5236\uff0c\u786e\u5b9a\u53ef\u6263\u9664\u548c\u4e0d\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u6307\u5bfc\u539f\u5219\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u89e3\u63a7\u5236\u63aa\u65bd\u662f\u5982\u4f55\u5b9e\u65bd\u7684 <\/span><span style=\"color: #000000;\">\u5173\u8054\u65b9\u5229\u606f\u652f\u51fa<\/span><span style=\"font-weight: 400;\">, \u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u8be6\u7ec6\u89c4\u5b9a\u4e86\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u3002\u6839\u636e\u8be5\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\uff0c\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u5728\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\uff0c\u5177\u4f53\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<h3><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><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u89c4\u5b9a\u4e86\u5728\u786e\u5b9a\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\u53ef\u6263\u9664\u7684\u5229\u606f\u603b\u8d39\u7528\u3002\u5177\u4f53\u800c\u8a00\uff0c\u76f8\u5173\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u6263\u9664\u7eb3\u7a0e\u4eba\u671f\u95f4\u53d1\u751f\u7684\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u603b\u5229\u606f\u652f\u51fa\u53ef\u4ee5\u6263\u9664\uff0c\u4f46\u524d\u63d0\u662f\u8be5\u5229\u606f\u652f\u51fa\u4e0d\u5f97\u8d85\u8fc7\u8be5\u671f\u95f4\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u6263\u9664\u8be5\u671f\u95f4\u53d1\u751f\u7684\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\u52a0\u4e0a\u8be5\u671f\u95f4\u53d1\u751f\u7684\u6298\u65e7\u8d39\u7528\uff1b;<\/span><\/p>\n<p>\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<\/p>\n<p>\u672c\u6b3ea\u9879\u7684\u89c4\u5b9a\u4e0d\u9002\u7528\u4e8e\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\uff082025\u5e74\u4fee\u8ba2\u3001\u8865\u5145\uff09\u4f5c\u4e3a\u4fe1\u8d37\u673a\u6784\u7684\u7eb3\u7a0e\u4eba\u6240\u83b7\u5f97\u7684\u8d37\u6b3e\uff1b \u6839\u636e\u300a\u4fdd\u9669\u7ecf\u8425\u6cd5\u300b\uff082025\u5e74\u4fee\u8ba2\u3001\u8865\u5145\uff09\u7ecf\u8425\u7684\u4fdd\u9669\u673a\u6784\uff1b \u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\uff08ODA\uff09\u8d37\u6b3e\u3001\u653f\u5e9c\u901a\u8fc7\u5bf9\u5916\u501f\u6b3e\u65b9\u5f0f\u5411\u4f01\u4e1a\u8f6c\u8d37\u7684\u4f18\u60e0\u8d37\u6b3e\uff1b\u7528\u4e8e\u5b9e\u65bd\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\uff08\u65b0\u519c\u6751\u5efa\u8bbe\u53ca\u53ef\u6301\u7eed\u51cf\u8d2b\u8ba1\u5212\uff09\u7684\u8d37\u6b3e\uff1b \u7528\u4e8e\u5b9e\u65bd\u56fd\u5bb6\u793e\u4f1a\u798f\u5229\u653f\u7b56\u7684\u76f8\u5173\u8ba1\u5212\u548c\u9879\u76ee\u7684\u6295\u8d44\u8d37\u6b3e\uff08\u5305\u62ec\u5b89\u7f6e\u623f\u3001\u5de5\u4eba\u4f4f\u623f\u3001\u5b66\u751f\u5bbf\u820d\u3001\u4fdd\u969c\u6027\u4f4f\u623f\u53ca\u5176\u4ed6\u516c\u5171\u798f\u5229\u9879\u76ee\uff09\uff1b;<\/p>\n<p>\u7eb3\u7a0e\u4eba\u5e94\u5f53\u6309\u7167\u4e0e\u672c\u6cd5\u4ee4\u4e00\u540c\u53d1\u5e03\u7684\u9644\u4ef6\u4e00\u7533\u62a5\u7eb3\u7a0e\u671f\u7684\u5229\u606f\u652f\u51fa\u6bd4\u7387\u3002.<\/p><\/blockquote>\n<p><strong>\u4f01\u4e1a\u9700\u6ce8\u610f\uff1a<\/strong> \u5c1a\u672a\u6263\u9664\u7684\u5229\u606f\u8d39\u7528\u91d1\u989d\u4ec5\u53ef\u5728\u5229\u606f\u8d39\u7528\u88ab\u6263\u9664\u7684\u671f\u95f4\u8f6c\u5165 <strong>\u964d\u4f4e<\/strong> 30% EBITDA\u9608\u503c\u548c5\u5e74\u671f\u9650\u5df2\u8ba1\u5165\u8ba1\u7b97 <strong>\u6301\u7eed\u5730<\/strong>, \uff0c\u5373\u4f7f\u5728\u4f01\u4e1a\u65e0\u6cd5\u4f7f\u7528\u8be5\u8d44\u4ea7\u7684\u5e74\u4efd\uff0c\u4e5f\u4e0d\u6682\u505c\u8ba1\u63d0\u3002.<\/p>\n<p><strong>\u8fc7\u6e21\u6027\u89c4\u5b9a\uff1a <\/strong>\u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c23\u6761\uff0c \u82e5\u4f01\u4e1a\u5c5e\u4e8e\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c3\u6761\u89c4\u5b9a\u7684\u8fc7\u6e21\u9002\u7528\u5bf9\u8c61\uff0c\u5219\u53ef\u7ee7\u7eed\u6309\u7167\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c3\u6761\u7684\u89c4\u5b9a\uff0c\u5728\u5269\u4f59\u671f\u9650\u5185\u4eab\u53d7\u8fc7\u6e21\u5f85\u9047\u3002 \u8be5\u7c7b\u4f01\u4e1a\u4e3b\u8981\u6307\u57282020\u20132023\u5e74\u671f\u95f4\u4ec5\u4e0e\u4fe1\u8d37\u673a\u6784\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff0c\u4e14\u5c1a\u672a\u5168\u989d\u7ed3\u8f6c\u7684\u8d37\u6b3e\u5229\u606f\u8d39\u7528\u3002.<\/p>\n<blockquote><p><strong>\u67e5\u770b\u8be6\u60c5\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/\">\u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3><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><\/h3>\n<p>\u9664\u4e86\u4e13\u95e8\u9488\u5bf9\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u8bbe\u5b9a\u768430% EBITDA\u95e8\u69db\u5916\uff0c\u6240\u6709\u4f01\u4e1a\u8fd8\u5fc5\u987b\u9075\u5b88\u5173\u4e8e\u4e0d\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u901a\u7528\u89c4\u5b9a\u3002\u8fd9\u4e9b\u89c4\u5b9a\u73b0\u5df2\u5728 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c320\/2025\/N\u0110-CP\u53f7\u653f\u4ee4\u7b2c10\u6761<\/a><\/span><\/strong> \uff08\u300a2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u6307\u5357\uff09\uff1a<\/p>\n<ul>\n<li><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><\/li>\n<li><span style=\"font-weight: 400;\">\u5373\u4f7f\u516c\u53f8\u5df2\u7ecf\u5f00\u59cb\u751f\u4ea7\u7ecf\u8425\uff0c\u5269\u4f59\u6ce8\u518c\u8d44\u672c\uff08\u5bf9\u4e8e\u79c1\u8425\u4f01\u4e1a\u800c\u8a00\uff0c\u5373\u6295\u8d44\u8d44\u672c\uff09\u5bf9\u5e94\u7684\u8d37\u6b3e\u5229\u606f\u4ecd\u9700\u6309\u7167\u516c\u53f8\u7ae0\u7a0b\u89c4\u5b9a\u7684\u51fa\u8d44\u8ba1\u5212\u652f\u4ed8\u3002\u6b64\u5916\uff0c\u6295\u8d44\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u7684\u8d37\u6b3e\u5229\u606f\uff0c\u5982\u679c\u5df2\u8ba1\u5165\u8d44\u4ea7\u6216\u6295\u8d44\u9879\u76ee\u7684\u4ef7\u503c\uff0c\u4e5f\u9700\u652f\u4ed8\u5229\u606f\u3002.<\/span><\/li>\n<\/ul>\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;\">\u5f53\u8d37\u6b3e\u91d1\u989d\u5927\u4e8e\u6839\u636e\u51fa\u8d44\u8fdb\u5ea6\u8ba1\u7b97\u51fa\u7684\u5c1a\u6b20\u6ce8\u518c\u8d44\u672c\u65f6\u3002.<\/span><\/li>\n<\/ul>\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<blockquote><p><b>\u53c2\u8003\uff1a<\/b><strong><span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/\">\u5173\u4e8e\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u5efa\u8bae\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\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>\u63a7\u5236\u4e0e\u5173\u8054\u4ea4\u6613\u76f8\u5173\u7684\u5229\u606f\u8d39\u7528\u662f\u7a0e\u52a1\u673a\u5173\u901a\u5e38\u9996\u5148\u5ba1\u67e5\u7684\u5185\u5bb9\u3002\u5e38\u89c1\u7684\u98ce\u9669\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>EBITDA\u8ba1\u7b97\u9519\u8bef\uff1b;<\/li>\n<li>\u5c06\u5176\u4ed6\u8d22\u52a1\u6536\u5165\uff08\u5982\u6c47\u5151\u5dee\u989d\u3001\u80a1\u606f\uff09\u9519\u8bef\u5730\u62b5\u9500\u5230\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u4e2d\uff1b;<\/li>\n<li>\u65e0\u6cd5\u8ffd\u8e2a\u5404\u5e74\u5ea6\u7ed3\u8f6c\u7684\u5229\u606f\u8d39\u7528\u91d1\u989d\uff1b;<\/li>\n<li>\u9ed8\u8ba4\u60c5\u51b5\u4e0b\uff0c\u94f6\u884c\u8d37\u6b3e\u5728\u6ca1\u6709\u8bc1\u660e\u6587\u4ef6\u7684\u60c5\u51b5\u4e0b\u4e0d\u6784\u6210\u5173\u8054\u5173\u7cfb\u3002.<\/li>\n<\/ul>\n<p dir=\"ltr\">\u8fd9\u4e9b\u9519\u8bef\u4e0d\u4ec5\u4f1a\u589e\u52a0\u5e94\u7eb3\u7a0e\u989d\uff0c\u8fd8\u4f1a\u5bfc\u81f4\u4ea7\u751f\u6ede\u7eb3\u91d1\u548c\u7a0e\u52a1\u884c\u653f\u5904\u7f5a\u3002.<\/p>\n<p dir=\"ltr\">\u56e0\u6b64\uff0c \u4f01\u4e1a\u9700\u8981\u6839\u636e\u7b2c5\u6761\u5ba1\u67e5\u5173\u8054\u5173\u7cfb\uff0c\u5e76\u4ece2026\u5e74\u5ea6\u51b3\u7b97\u671f\u5f00\u59cb\uff0c\u4f9d\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u91cd\u65b0\u8ba1\u7b9730% EBITDA\u9608\u503c\uff0c\u540c\u65f6\u5236\u5b9a\u76f8\u5e94\u7684\u878d\u8d44\u7b56\u7565\u3002.<\/p>\n<p dir=\"ltr\"><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u7b2c132\u53f7\u6cd5\u4ee4\u5df2\u4e8e2026\u5e747\u67081\u65e5\u8d77\u5931\u6548\uff0c\u65b0\u89c4\u5b9a\u8bf7\u53c2\u89c1\u7b2c255\u53f7\u6cd5\u4ee4 <\/span><\/a><\/div> <\/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\u6027\u548c\u6709\u6548\u6027\uff0c\u4f01\u4e1a\u5e94\u5bfb\u6c42\u54a8\u8be2\u3002 <\/span><span style=\"font-weight: 400;\">\u00a0\u5728\u8be5\u9886\u57df\u5177\u5907\u4e13\u4e1a\u77e5\u8bc6\u548c\u7ecf\u9a8c\u7684\u5355\u4f4d\uff0c\u53ef\u4e3a\u60a8\u63d0\u4f9b\u8be6\u7ec6\u7684\u652f\u6301\u4e0e\u534f\u52a9\u3002.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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 style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_khong_che_chi_phi_lai_vay_theo_Nghi_dinh_132\"><\/span><strong>\u5173\u4e8e\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u5e38\u89c1\u95ee\u9898<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_132_con_duoc_ap_dung_de_khong_che_chi_phi_lai_vay_khong\"><\/span>\u7b2c132\u53f7\u6cd5\u4ee4\u662f\u5426\u4ecd\u9002\u7528\u4e8e\u63a7\u5236\u8d37\u6b3e\u5229\u606f\u652f\u51fa\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">\u4e0d\u3002\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c\u300a\u7b2c132\/2020\/N\u0110-CP\u53f7\u6cd5\u4ee4\u300b\u548c\u300a\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u300b\u5c06\u5931\u6548\u3002 \u81ea2026\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u671f\u8d77\uff0c\u8d37\u6b3e\u5229\u606f\u8d39\u7528\u7684\u9650\u5236\u5c06\u6309\u7167\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u6267\u884c\u3002 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EBITDA\u9608\u503c\u65f6\uff0c\u8d85\u51fa\u90e8\u5206\u5c06\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u7eb3\u7a0e\u671f\u3002 \u7ed3\u8f6c\u671f\u9650\u81ea\u53d1\u751f\u5e74\u5ea6\u7684\u6b21\u5e74\u8d77\uff0c\u8fde\u7eed\u4e0d\u8d85\u8fc75\u5e74\u3002.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vay_von_ngan_hang_co_bi_khong_che_chi_phi_lai_vay_khong\"><\/span>\u4f01\u4e1a\u5411\u94f6\u884c\u8d37\u6b3e\u662f\u5426\u53d7\u5230\u5229\u606f\u652f\u51fa\u9650\u5236\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">\u5982\u679c\u4f01\u4e1a\u4ec5\u4ece\u5c5e\u4e8e\u8c41\u514d\u8303\u56f4\u7684\u94f6\u884c\u501f\u6b3e\uff0c\u4e14\u672a\u53d1\u751f\u5176\u4ed6\u5173\u8054\u4ea4\u6613\uff0c\u5219\u8be5\u4f01\u4e1a\u4e0d\u5c5e\u4e8e30% EBITDA\u7684\u9650\u5236\u8303\u56f4\u3002\u6b64\u65f6\uff0c\u5229\u606f\u8d39\u7528\u53ef\u6309\u7167\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7684\u901a\u7528\u89c4\u5b9a\u4e88\u4ee5\u6263\u9664\u3002 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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 tr\u1eeb t\u1ed1i \u0111a [&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":8,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2166\/revisions"}],"predecessor-version":[{"id":5212,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2166\/revisions\/5212"}],"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}]}}