{"id":2222,"date":"2026-10-22T08:50:40","date_gmt":"2026-10-22T01:50:40","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2222"},"modified":"2026-10-22T08:51:15","modified_gmt":"2026-10-22T01:51:15","slug":"nghi-dinh-132-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/","title":{"rendered":"\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7ee7\u627f\u5e76\u53d6\u4ee3\u4e86\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 132 \u53f7\u6cd5\u4ee4\u3002"},"content":{"rendered":"<p data-pm-slice=\"1 1 []\">Ng\u00e0y 05\/11\/2020, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/12\/2020. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1eb7t n\u1ec1n t\u1ea3ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p>Trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ng\u00e0y 10\/02\/2025. Ti\u1ebfp \u0111\u00f3, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ng\u00e0y 30\/06\/2026, quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n<p><strong>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.<\/strong> K\u1ec3 t\u1eeb ng\u00e0y n\u00e0y, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<p>Do \u0111\u00f3, khi t\u00ecm hi\u1ec3u c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP trong giai \u0111o\u1ea1n tr\u01b0\u1edbc \u0111\u00e2y v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Ri\u00eang c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t theo quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp t\u01b0\u01a1ng \u1ee9ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/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\/nghi-dinh-132-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_thay_the_Nghi_dinh_1322020ND-CP_tu_ngay_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP t\u1eeb ng\u00e0y n\u00e0o?<\/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\/nghi-dinh-132-giao-dich-lien-ket\/#Pham_vi_ap_dung_va_quy_dinh_chuyen_tiep\" >Ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Nhung_noi_dung_can_cap_nhat_theo_Nghi_dinh_2552026ND-CP\" >Nh\u1eefng n\u1ed9i dung c\u1ea7n c\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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\/nghi-dinh-132-giao-dich-lien-ket\/#Nhung_diem_noi_bat_Nghi_dinh_132_giao_dich_lien_ket\" >\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u7684\u4e3b\u8981\u8981\u70b9\u3002<\/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\/nghi-dinh-132-giao-dich-lien-ket\/#Quy_dinh_cac_ben_co_moi_quan_he_lien_ket_theo_Nghi_dinh_132_giao_dich_lien_ket\" >\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 132 \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u3002<\/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\/nghi-dinh-132-giao-dich-lien-ket\/#Nghi_dinh_132_giao_dich_lien_ket_bo_sung_them_truong_hop_voi_cac_ben_lien_ket\" >\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 132 \u53f7\u6cd5\u4ee4\u589e\u52a0\u4e86\u6709\u5173\u5173\u8054\u65b9\u7684\u8fdb\u4e00\u6b65\u89c4\u5b9a\u3002<\/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\/nghi-dinh-132-giao-dich-lien-ket\/#Nghi_dinh_132_giao_dich_lien_ket_quy_dinh_ve_chi_phi_lai_vay\" >\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u6709\u5173\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Nghi_dinh_132_giao_dich_lien_ket_bo_sung_doi_tuong_khong_ap_dung_nguong_khong_che_chi_phi_lai_vay\" >\u7b2c 132 \u53f7\u6cd5\u4ee4\u589e\u52a0\u4e86\u4e00\u7c7b\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u8fd9\u7c7b\u4ea4\u6613\u4e0d\u53d7\u5229\u606f\u652f\u51fa\u9650\u5236\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Vi_sao_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_la_bai_toan_nong_cua_ky_quyet_toan_2026\" >\u4e3a\u4ec0\u4e48\u5904\u7406\u8d85\u8fc7 30% EBITDA \u95e8\u69db\u7684\u5229\u606f\u6536\u5165\u4f1a\u6210\u4e3a 2026 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u70ed\u95e8\u8bdd\u9898\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_thay_the_khung_phap_ly_cu_tu_0172026\" >\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u53d6\u4ee3\u65e7\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#He_qua_tai_chinh_khi_doanh_nghiep_bo_qua_nguong_30_EBITDA\" >\u516c\u53f8\u5ffd\u89c6 30% EBITDA \u95e8\u69db\u7684\u8d22\u52a1\u540e\u679c\u3002<\/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\/nghi-dinh-132-giao-dich-lien-ket\/#Vuot_nguong_30_EBITDA_thi_bi_xu_ly_the_nao_Truy_thu_bao_nhieu\" >\u8d85\u8fc7 30% EBITDA \u9608\u503c\u4f1a\u5e26\u6765\u54ea\u4e9b\u540e\u679c\uff1f\u53ef\u4ee5\u8ffd\u56de\u591a\u5c11\u635f\u5931\uff1f<\/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\/nghi-dinh-132-giao-dich-lien-ket\/#Tien_cham_nop_tinh_theo_ngay\" >\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u6309\u65e5\u8ba1\u7b97\u3002<\/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\/nghi-dinh-132-giao-dich-lien-ket\/#Phat_vi_pham_hanh_chinh_ve_khai_sai_thue\" >\u5bf9\u4e0d\u5b9e\u7533\u62a5\u7eb3\u7a0e\u884c\u4e3a\u5904\u4ee5\u884c\u653f\u5904\u7f5a\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Can_cu_phap_ly_cua_viec_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\" >\u5904\u7406\u8d85\u8fc7 30% EBITDA \u95e8\u69db\u7684\u5229\u606f\u652f\u4ed8\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/a><\/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\/nghi-dinh-132-giao-dich-lien-ket\/#Ba_cau_phan_truoc_khi_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\" >\u5728\u5904\u7406\u5229\u606f\u652f\u51fa\u8d85\u8fc7 30% EBITDA \u9608\u503c\u4e4b\u524d\u7684\u4e09\u4e2a\u7ec4\u6210\u90e8\u5206\uff1a<\/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\/nghi-dinh-132-giao-dich-lien-ket\/#Lai_tien_gui_va_lai_cho_vay_duoc_bu_tru_nhu_the_nao\" >\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u5982\u4f55\u76f8\u4e92\u62b5\u6d88\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Quy_dinh_ve_lap_va_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >\u5173\u4e8e\u7f16\u5236\u548c\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u89c4\u5b9a<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Cong_ty_me_toi_cao_dat_tai_Viet_Nam\" >\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u8d8a\u5357\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Cong_ty_me_toi_cao_tai_nuoc_ngoai\" >\u5883\u5916\u6700\u7ec8\u6bcd\u516c\u53f8<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Cap_nhat_Nghi_dinh_2552026ND-CP_ve_Bao_cao_loi_nhuan_lien_quoc_gia\" >\u5173\u4e8e\u56fd\u522b\u5229\u6da6\u62a5\u544a\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u66f4\u65b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_FAQs\" >\u5e38\u89c1\u95ee\u9898\u89e3\u7b54 (FAQ)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Doanh_nghiep_khong_co_giao_dich_lien_ket_co_phai_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_khong\" >\u6ca1\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u662f\u5426\u9700\u8981\u5bf9\u8d85\u8fc7 30% EBITDA \u95e8\u69db\u7684\u5229\u606f\u6536\u5165\u8fdb\u884c\u5904\u7406\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Phan_chi_phi_lai_vay_vuot_nguong_co_mat_vinh_vien_khong\" >\u8d85\u51fa\u9650\u989d\u7684\u5229\u606f\u652f\u51fa\u662f\u5426\u4f1a\u6c38\u4e45\u635f\u5931\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Lai_chenh_lech_ty_gia_co_duoc_tru_khi_tinh_chi_phi_lai_vay_thuan_khong\" >\u8ba1\u7b97\u51c0\u5229\u606f\u652f\u51fa\u65f6\uff0c\u6c47\u7387\u6536\u76ca\u53ef\u4ee5\u6263\u9664\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Vay_ngan_hang_thuong_mai_co_lam_phat_sinh_nghia_vu_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_khong\" >\u4ece\u5546\u4e1a\u94f6\u884c\u501f\u6b3e\u662f\u5426\u4f1a\u4ea7\u751f\u5904\u7406\u8d85\u8fc7 30% EBITDA \u95e8\u69db\u7684\u5229\u606f\u652f\u4ed8\u7684\u4e49\u52a1\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-giao-dich-lien-ket\/#Ky_tinh_thue_khong_phat_sinh_giao_dich_lien_ket_thi_co_duoc_chuyen_chi_phi_lai_vay_khong_duoc_tru_cua_ky_truoc_sang_khong\" >\u5982\u679c\u5728\u4e00\u4e2a\u7eb3\u7a0e\u671f\u5185\u6ca1\u6709\u53d1\u751f\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u662f\u5426\u53ef\u4ee5\u5c06\u4e0a\u4e00\u671f\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u5230\u4e0b\u4e00\u671f\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_thay_the_Nghi_dinh_1322020ND-CP_tu_ngay_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP t\u1eeb ng\u00e0y n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-pm-slice=\"1 1 []\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/06\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2026. Theo \u0110i\u1ec1u 23, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft; x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft; ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp; ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf; ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; tr\u00e1ch nhi\u1ec7m li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/p>\n<h3 data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung_va_quy_dinh_chuyen_tiep\"><\/span>Ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-pm-slice=\"1 1 []\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh m\u1edbi \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, c\u1ea7n l\u01b0u \u00fd quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp. Vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c kh\u00f4ng \u0111\u1ed3ng ngh\u0129a m\u1ecdi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n ti\u1ebfp \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec1u ch\u1ea5m d\u1ee9t ngay. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng, thay v\u00ec m\u1eb7c nhi\u00ean \u00e1p d\u1ee5ng ho\u1eb7c ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<p>Do \u0111\u00f3, khi x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 ph\u00e1p l\u00fd cho t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5, k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n ti\u1ebfp c\u1ee5 th\u1ec3 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<p data-pm-slice=\"1 1 []\">C\u00e1c quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y ph\u1ea3n \u00e1nh nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP trong giai \u0111o\u1ea1n v\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, bao g\u1ed3m c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. T\u1eeb ng\u00e0y 01\/07\/2026, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u1ea7n xem x\u00e9t quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp c\u1ee5 th\u1ec3. Ph\u1ea7n n\u1ed9i dung l\u1ecbch s\u1eed \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i nh\u1eb1m gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n c\u1ee7a khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<h2 data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nhung_noi_dung_can_cap_nhat_theo_Nghi_dinh_2552026ND-CP\"><\/span>Nh\u1eefng n\u1ed9i dung c\u1ea7n c\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-pm-slice=\"1 1 []\">B\u00ean c\u1ea1nh vi\u1ec7c thay th\u1ebf khung ph\u00e1p l\u00fd c\u0169, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u1eadp nh\u1eadt m\u1ed9t s\u1ed1 n\u1ed9i dung quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n<ul data-spread=\"false\">\n<li><strong>X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft:<\/strong> Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n, b\u1ea3o l\u00e3nh v\u00e0 cho vay v\u1ed1n, c\u0169ng nh\u01b0 c\u00e1c quan h\u1ec7 chi ph\u1ed1i v\u1ec1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh.<\/li>\n<li><strong>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/strong> C\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai theo Ngh\u1ecb \u0111\u1ecbnh 255. Kh\u00f4ng n\u00ean m\u1eb7c nhi\u00ean ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng c\u00e1c ng\u01b0\u1ee1ng ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a v\u0103n b\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y m\u00e0 ch\u01b0a \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh m\u1edbi.<\/li>\n<li><strong>Chi ph\u00ed l\u00e3i vay:<\/strong> C\u1ea7n ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, c\u00e1c kho\u1ea3n lo\u1ea1i tr\u1eeb v\u00e0 vi\u1ec7c chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo theo \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/li>\n<li><strong>\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\uff1a<\/strong> Doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n, tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh m\u1edbi.<\/li>\n<li><strong>\u8fc7\u6e21\u6027\u89c4\u5b9a\uff1a<\/strong> Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255 tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 cho k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/li>\n<\/ul>\n<p>\u0110\u00e2y l\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n r\u00e0 so\u00e1t khi chuy\u1ec3n t\u1eeb khung ph\u00e1p l\u00fd c\u0169 sang khung ph\u00e1p l\u00fd \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 c\u1ee5 th\u1ec3 ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_noi_bat_Nghi_dinh_132_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u7684\u4e3b\u8981\u8981\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u00e2y l\u00e0 c\u00e1c quy \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh 132 trong giai \u0111o\u1ea1n tr\u01b0\u1edbc 01\/7\/2026.<\/p>\n<figure id=\"attachment_4223\" aria-describedby=\"caption-attachment-4223\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4223\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-toan-dien-Nghi-dinh-132-giao-dich-lien-ket.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-toan-dien-Nghi-dinh-132-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-toan-dien-Nghi-dinh-132-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-toan-dien-Nghi-dinh-132-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-toan-dien-Nghi-dinh-132-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-toan-dien-Nghi-dinh-132-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4223\" class=\"wp-caption-text\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 132 \u53f7\u6cd5\u4ee4\u7684\u5168\u9762\u6307\u5bfc\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u7684\u8bf8\u591a\u4eae\u70b9\u4e2d\uff0c\u6700\u91cd\u8981\u4e14\u6700\u53d7\u5173\u6ce8\u7684\u53d8\u66f4\u6d89\u53ca\u5173\u8054\u65b9\u7684\u76f8\u5173\u89c4\u5b9a\u3002\u8fd9\u4e9b\u89c4\u5b9a\u4e0d\u4ec5\u6269\u5927\u4e86\u5173\u8054\u65b9\u7684\u5b9a\u4e49\u8303\u56f4\uff0c\u8fd8\u8be6\u7ec6\u89c4\u5b9a\u4e86\u5982\u4f55\u8bc6\u522b\u4f01\u4e1a\u95f4\u7684\u63a7\u5236\u548c\u7ba1\u7406\u5173\u7cfb\uff0c\u4ece\u800c\u4e3a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7a0e\u52a1\u7ba1\u7406\u5960\u5b9a\u4e86\u900f\u660e\u3001\u516c\u5e73\u7684\u6cd5\u5f8b\u57fa\u7840\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_cac_ben_co_moi_quan_he_lien_ket_theo_Nghi_dinh_132_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 132 \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e4b\u524d\u5728 <\/span><span style=\"color: #000000;\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4<\/span><span style=\"font-weight: 400;\"> \u867d\u7136\u4e4b\u524d\u7684\u6cd5\u89c4\u4ec5\u5c06\u5173\u8054\u65b9\u4ea4\u6613\u5b9a\u4e49\u4e3a\u4f01\u4e1a\u8fd0\u8425\u5185\u90e8\u7684\u4ea4\u6613\uff0c\u4f46\u73b0\u5728\u2026\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6269\u5927\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8303\u56f4\uff0c\u4f7f\u5176\u5305\u62ec\uff1a<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u3001\u51fa\u552e\u3001\u4ea4\u6362\u3001\u51fa\u79df\u3001\u79df\u8d41\u3001\u501f\u5165\u3001\u501f\u51fa\u3001\u8f6c\u8ba9\u3001\u5206\u914d\u8d27\u7269\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5173\u8054\u65b9\u4e4b\u95f4\u63d0\u4f9b\u670d\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u6b3e\u3001\u8d37\u6b3e\u3001\u63d0\u4f9b\u91d1\u878d\u670d\u52a1\u3001\u91d1\u878d\u5b89\u5168\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4e4b\u95f4\u4f7f\u7528\u7684\u5176\u4ed6\u91d1\u878d\u5de5\u5177\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u3001\u51fa\u552e\u3001\u4ea4\u6362\u3001\u51fa\u79df\u3001\u79df\u8d41\u3001\u501f\u5165\u3001\u501f\u51fa\u3001\u8f6c\u8ba9\u3001\u5206\u914d\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5171\u4eab\u8d44\u4ea7\u3001\u8d44\u672c\u548c\u52b3\u52a8\u529b\u7b49\u8d44\u6e90\u7684\u534f\u8bae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4e4b\u95f4\u5206\u644a\u6210\u672c\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u660e\u786e\u754c\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u9002\u7528\u8303\u56f4\u540e\uff0c\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u8fdb\u4e00\u6b65\u8865\u5145\u4e86\u8bb8\u591a\u5177\u4f53\u7684\u5173\u8054\u65b9\u60c5\u5f62\u3002\u8fd9\u4e9b\u8865\u5145\u6709\u52a9\u4e8e\u6269\u5927\u5176\u9002\u7528\u8303\u56f4\uff0c\u540c\u65f6\u4e3a\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u7a0e\u52a1\u7ba1\u7406\u548c\u4ea4\u6613\u4ef7\u683c\u7684\u786e\u5b9a\u63d0\u4f9b\u6e05\u6670\u900f\u660e\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002.<\/span><\/p>\n<blockquote><p><strong>\u67e5\u770b\u8be6\u60c5\uff1a<\/strong> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u786e\u5b9a\u768412\u79cd\u5173\u8054\u5173\u7cfb\u8ba4\u5b9a\u5f62\u5f0f<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_132_giao_dich_lien_ket_bo_sung_them_truong_hop_voi_cac_ben_lien_ket\"><\/span><b>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 132 \u53f7\u6cd5\u4ee4\u589e\u52a0\u4e86\u6709\u5173\u5173\u8054\u65b9\u7684\u8fdb\u4e00\u6b65\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u867d\u7136\u7b2c 20\/2017\/ND-CP \u53f7\u6cd5\u4ee4\u4ec5\u63d0\u53ca\u4e86 10 \u8d77\u5173\u8054\u65b9\u4ea4\u6613\u6848\u4f8b\uff0c\u4f46\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 132 \u53f7\u6cd5\u4ee4\u53c8\u589e\u52a0\u4e86\u4e00\u8d77\u6848\u4f8b\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\uff0c\u6d89\u53ca\u8f6c\u8ba9\u6216\u53d6\u5f97\u81f3\u5c11 25% \u6240\u6709\u8005\u8d44\u672c\u6295\u5165\u7684\u4ea4\u6613\uff1b\u6216\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\uff0c\u4e0e\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u7b2c 2 \u6b3e\u7b2c g \u9879\u89c4\u5b9a\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u5173\u7cfb\u7684\u4e2a\u4eba\u8fdb\u884c\u4ea4\u6613\u65f6\uff0c\u501f\u5165\u6216\u8d37\u51fa\u81f3\u5c11 10% \u6240\u6709\u8005\u8d44\u672c\u6295\u5165\u7684\u4f01\u4e1a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u7ee7\u7eed\u51fa\u53f0\u5173\u4e8e\u5229\u606f\u652f\u51fa\u6263\u9664\u7684\u89c4\u5b9a\uff0c\u4ee5\u786e\u4fdd\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\u3002\u8fd9\u4e9b\u89c4\u5b9a\u4e0d\u4ec5\u9650\u5236\u4e86\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u5229\u606f\u652f\u51fa\u6263\u9664\uff0c\u8fd8\u5c31\u5982\u4f55\u5904\u7406\u8d85\u51fa\u9650\u989d\u7684\u652f\u51fa\u63d0\u4f9b\u4e86\u6307\u5bfc\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u7a0e\u6536\u4f18\u60e0\u5e76\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002.<\/span><\/p>\n<blockquote><p><strong>\u53c2\u8003\uff1a<\/strong> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/\">\u5982\u679c\u516c\u53f8\u8463\u4e8b\u5411\u516c\u53f8\u501f\u94b1\u800c\u4e0d\u6536\u53d6\u5229\u606f\uff0c\u662f\u5426\u9700\u8981\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_132_giao_dich_lien_ket_quy_dinh_ve_chi_phi_lai_vay\"><\/span><b>\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u6709\u5173\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u5bf9\u5229\u606f\u652f\u51fa\u505a\u51fa\u4e86\u91cd\u5927\u8c03\u6574\uff0c\u65e8\u5728\u786e\u4fdd\u7a0e\u52a1\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u3001\u516c\u5e73\u6027\u548c\u4e0e\u56fd\u9645\u60ef\u4f8b\u7684\u4e00\u81f4\u6027\u3002\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u5229\u606f\u652f\u51fa\u6263\u9664\u9650\u989d\u4ece 20% \u63d0\u9ad8\u5230 30%\uff1a\u6b64\u524d\uff0c\u7b2c 20\/2017\/ND-CP \u53f7\u6cd5\u4ee4\u53ea\u5141\u8bb8\u4f01\u4e1a\u6263\u9664\u6700\u9ad8\u4e0d\u8d85\u8fc7 20% EBITDA \u7684\u5229\u606f\u652f\u51fa\uff0c\u4f46\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 132 \u53f7\u6cd5\u4ee4\u5df2\u5c06\u6b64\u6bd4\u4f8b\u63d0\u9ad8\u5230 30%\uff0c\u4e3a\u4f01\u4e1a\u5e73\u8861\u8d22\u52a1\u521b\u9020\u4e86\u66f4\u6709\u5229\u7684\u6761\u4ef6\uff0c\u540c\u65f6\u4ecd\u7136\u4fdd\u6301\u4e86\u9632\u6b62\u6ee5\u7528\u5229\u606f\u652f\u51fa\u6263\u9664\u4ee5\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u7684\u9650\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5141\u8bb8\u6263\u9664\u5b58\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\uff1a\u4f01\u4e1a\u5728\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u65f6\uff0c\u5141\u8bb8\u6309\u7167\u6263\u9664\u5b58\u6b3e\u5229\u606f\u6216\u5176\u4ed6\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5b9e\u9645\u8d37\u6b3e\u5229\u606f\u8ba1\u7b97\u3002\u6b64\u9879\u89c4\u5b9a\u6709\u52a9\u4e8e\u51c6\u786e\u53cd\u6620\u5173\u8054\u4ea4\u6613\u4ea7\u751f\u7684\u5b9e\u9645\u8d22\u52a1\u6210\u672c\uff0c\u63d0\u9ad8\u900f\u660e\u5ea6\u548c\u7a0e\u6cd5\u5408\u89c4\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u8d85\u989d\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u81f3\u540e\u7eed\u7eb3\u7a0e\u5e74\u5ea6\uff1a\u5982\u679c\u5229\u606f\u652f\u51fa\u8d85\u8fc7\u7b2c 30% \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u9650\u989d\uff0c\u5219\u8d85\u989d\u90e8\u5206\u4e0d\u4f1a\u88ab\u4e22\u5f03\uff0c\u800c\u662f\u7ed3\u8f6c\u81f3\u540e\u7eed\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u968f\u7740\u65f6\u95f4\u7684\u63a8\u79fb\u4f18\u5316\u5229\u606f\u652f\u51fa\uff0c\u540c\u65f6\u786e\u4fdd\u9075\u5b88\u7b2c 132 \u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u89c4\u5b9a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u89c4\u5b9a\u4f53\u73b0\u4e86\u7a0e\u52a1\u673a\u5173\u5728\u5e73\u8861\u4f01\u4e1a\u5229\u76ca\u548c\u5b88\u6cd5\u4e49\u52a1\u65b9\u9762\u7684\u52aa\u529b\uff0c\u540c\u65f6\u4e3a\u5173\u8054\u4ea4\u6613\u521b\u9020\u4e86\u6e05\u6670\u900f\u660e\u7684\u6cd5\u5f8b\u57fa\u7840\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_132_giao_dich_lien_ket_bo_sung_doi_tuong_khong_ap_dung_nguong_khong_che_chi_phi_lai_vay\"><\/span><b>\u7b2c 132 \u53f7\u6cd5\u4ee4\u589e\u52a0\u4e86\u4e00\u7c7b\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u8fd9\u7c7b\u4ea4\u6613\u4e0d\u53d7\u5229\u606f\u652f\u51fa\u9650\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4224\" aria-describedby=\"caption-attachment-4224\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4224\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-bo-sung-doi-tuong-khong-ap-dung-nguong-khong-che-chi-phi-lai-vay.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-bo-sung-doi-tuong-khong-ap-dung-nguong-khong-che-chi-phi-lai-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-bo-sung-doi-tuong-khong-ap-dung-nguong-khong-che-chi-phi-lai-vay-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-bo-sung-doi-tuong-khong-ap-dung-nguong-khong-che-chi-phi-lai-vay-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-bo-sung-doi-tuong-khong-ap-dung-nguong-khong-che-chi-phi-lai-vay-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-bo-sung-doi-tuong-khong-ap-dung-nguong-khong-che-chi-phi-lai-vay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4224\" class=\"wp-caption-text\">\u7b2c 132 \u53f7\u6cd5\u4ee4\u589e\u52a0\u4e86\u4e00\u7c7b\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u8fd9\u7c7b\u4ea4\u6613\u4e0d\u53d7\u5229\u606f\u652f\u51fa\u9650\u5236\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u9610\u660e\u7b2c132\u53f7\u6cd5\u4ee4\uff08\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff09\u4e0e\u4e4b\u524d\u7684\u7b2c20\/2017\u53f7\u6cd5\u4ee4\u4e4b\u95f4\u7684\u5dee\u5f02\uff0c\u7279\u522b\u662f\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u8303\u56f4\u5185\u8ba4\u53ef\u7684\u8d37\u6b3e\uff0c\u4e0b\u8868\u603b\u7ed3\u4e86\u91cd\u8981\u7684\u65b0\u589e\u5185\u5bb9\u3002\u8fd9\u4e9b\u53d8\u5316\u4e0d\u4ec5\u6269\u5927\u4e86\u5408\u6cd5\u8d37\u6b3e\u7684\u8303\u56f4\uff0c\u800c\u4e14\u4e3a\u53c2\u4e0e\u53d1\u5c55\u8d37\u6b3e\u9879\u76ee\u3001\u56fd\u5bb6\u76ee\u6807\u9879\u76ee\u548c\u793e\u4f1a\u798f\u5229\u9879\u76ee\u7684\u4f01\u4e1a\u63d0\u4f9b\u4e86\u6e05\u6670\u900f\u660e\u7684\u7a0e\u52a1\u7ba1\u7406\u6cd5\u5f8b\u4f9d\u636e\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u7b2c 132 \u53f7\u6cd5\u4ee4\u5c06\u5173\u8054\u65b9\u4ea4\u6613\u6dfb\u52a0\u5230\u514d\u4e8e\u95e8\u69db\u9650\u5236\u7684\u5b9e\u4f53\u6e05\u5355\u4e2d\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7b2c20\/2017\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672a\u9488\u5bf9\u6240\u8ff0\u4e3b\u9898\u8fdb\u884c\u6307\u5b9a\u3002<\/span><\/p>\n<\/td>\n<td><span style=\"font-weight: 400;\">\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\uff08ODA\uff09\u8d37\u6b3e\u548c\u653f\u5e9c\u4f18\u60e0\u8d37\u6b3e\u662f\u653f\u5e9c\u5411\u56fd\u5916\u501f\u6b3e\u5e76\u8f6c\u8d37\u7ed9\u4f01\u4e1a\u7684\u5f62\u5f0f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7528\u4e8e\u5b9e\u65bd\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\uff08\u65b0\u519c\u6751\u8ba1\u5212\u3001\u53ef\u6301\u7eed\u51cf\u8d2b\uff09\u7684\u8d37\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7528\u4e8e\u6295\u8d44\u5b9e\u65bd\u56fd\u5bb6\u793e\u4f1a\u798f\u5229\u653f\u7b56\u7684\u9879\u76ee\uff08\u5b89\u7f6e\u623f\u3001\u5de5\u4eba\u4f4f\u623f\u3001\u5b66\u751f\u4f4f\u623f\u3001\u793e\u4f1a\u4f4f\u623f\u548c\u5176\u4ed6\u516c\u76ca\u9879\u76ee\uff09\u7684\u8d37\u6b3e\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u4e0a\u9762\u7684\u5bf9\u6bd4\u8868\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u4e0e\u4e4b\u524d\u7684\u7b2c20\u53f7\u6cd5\u4ee4\u76f8\u6bd4\uff0c\u6269\u5927\u4e86\u8ba4\u53ef\u8d37\u6b3e\u7684\u8303\u56f4\u3002\u8fd9\u4e9b\u65b0\u589e\u5185\u5bb9\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u53c2\u4e0e\u53d1\u5c55\u8d37\u6b3e\u8ba1\u5212\u3001\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\u6216\u793e\u4f1a\u798f\u5229\u9879\u76ee\uff0c\u4ece\u800c\u5408\u6cd5\u5730\u5c06\u5176\u8ba1\u5165\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u800c\u4e14\u8fd8\u6709\u52a9\u4e8e\u63d0\u9ad8\u7a0e\u6536\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_la_bai_toan_nong_cua_ky_quyet_toan_2026\"><\/span><strong>\u4e3a\u4ec0\u4e48\u5904\u7406\u8d85\u8fc7 30% EBITDA \u95e8\u69db\u7684\u5229\u606f\u6536\u5165\u4f1a\u6210\u4e3a 2026 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u70ed\u95e8\u8bdd\u9898\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5904\u7406\u8d85\u8fc7 30% EBITDA \u9608\u503c\u7684\u5229\u606f\u652f\u51fa\u6d89\u53ca\u786e\u5b9a\u51c0\u5229\u606f\u652f\u51fa\uff08\u6263\u9664\u8be5\u671f\u95f4\u53d1\u751f\u7684\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\uff09\u4e2d\u8d85\u8fc7 30% EBITDA \u5e94\u7a0e\u91d1\u989d\u7684\u90e8\u5206\uff0c\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u5c06\u8be5\u8d85\u989d\u90e8\u5206\u4ece\u53ef\u6263\u9664\u8d39\u7528\u4e2d\u6392\u9664\uff0c\u5e76\u5c06\u5176\u8ddf\u8e2a\u5230\u540e\u7eed\u7eb3\u7a0e\u671f\uff0c\u671f\u9650\u4e0d\u8d85\u8fc7 5 \u5e74\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_thay_the_khung_phap_ly_cu_tu_0172026\"><\/span><strong>\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u53d6\u4ee3\u65e7\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7531\u653f\u5e9c\u4e8e2026\u5e746\u670830\u65e5\u9881\u5e03\uff0c\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff0c\u9002\u7528\u4e8e2026\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\u3002\u8be5\u6cd5\u4ee4\u53d6\u4ee3\u4e86\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u3002.<\/p>\n<p dir=\"ltr\"><strong>\u9700\u8981\u5f3a\u8c03\u7684\u51e0\u70b9\uff1a<\/strong> N<strong>30% EBITDA \u63a7\u5236\u9608\u503c\u4fdd\u6301\u4e0d\u53d8\u3002<\/strong>. \u7136\u800c\uff0c\u5468\u56f4\u73af\u5883\u53d1\u751f\u4e86\u663e\u8457\u53d8\u5316\uff0c\u5173\u8054\u65b9\u5173\u7cfb\u7684\u8bc6\u522b\u65b9\u5f0f\u5f97\u5230\u4e86\u8fdb\u4e00\u6b65\u660e\u786e\uff08\u5305\u62ec\u501f\u8d37\u5173\u7cfb\uff09\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u8c41\u514d\u95e8\u69db\u63d0\u9ad8\u4e86\uff0c\u6bd4\u8f83\u6570\u636e\u6765\u6e90\u7684\u4f18\u5148\u987a\u5e8f\u5f97\u5230\u4e86\u660e\u786e\u754c\u5b9a\uff0c\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u95e8\u69db\u4e5f\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u7684\u60ef\u4f8b\u8c03\u6574\u4e3a 7.5 \u4ebf\u6b27\u5143\u3002.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"He_qua_tai_chinh_khi_doanh_nghiep_bo_qua_nguong_30_EBITDA\"><\/span>\u516c\u53f8\u5ffd\u89c6 30% EBITDA \u95e8\u69db\u7684\u8d22\u52a1\u540e\u679c\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">\u9996\u5148\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u662f\u8ffd\u6eaf\u5f81\u6536\u7684\u3002\u8d85\u8fc7\u89c4\u5b9a\u9650\u989d\u4e14\u4e0d\u4e88\u8ba4\u53ef\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\u4f1a\u589e\u52a0\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3002\u6309\u6807\u51c6\u7a0e\u7387\u8ba1\u7b97\uff0c\u6bcf100\u4ebf\u8d8a\u5357\u76fe\u7684\u4e0d\u4e88\u8ba4\u53ef\u652f\u51fa\uff0c\u5927\u7ea6\u4f1a\u4ea7\u751f20\u4ebf\u8d8a\u5357\u76fe\u7684\u989d\u5916\u7a0e\u6b3e\u3002.<\/p>\n<p dir=\"ltr\">\u5176\u6b21\uff0c\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u4f1a\u4e0d\u65ad\u7d2f\u79ef\u3002\u5e94\u4ed8\u91d1\u989d\u9700\u81ea\u5e94\u4ed8\u4e4b\u65e5\u8d77\u8ba1\u606f\uff0c\u8fd9\u610f\u5473\u7740\u5982\u679c2026\u5e74\u671f\u95f4\u7684\u9519\u8bef\u57282029\u5e74\u624d\u88ab\u53d1\u73b0\uff0c\u5219\u6210\u672c\u5c06\u5927\u5e45\u589e\u52a0\u3002.<\/p>\n<p dir=\"ltr\">\u7b2c\u4e09\uff0c\u7ed3\u8f6c\u6743\u7684\u4e27\u5931\u3002\u8fd9\u662f\u6700\u91cd\u5927\u4f46\u4e5f\u6700\u9690\u853d\u7684\u635f\u5931\u3002\u5982\u679c\u4f01\u4e1a\u6ca1\u6709\u5728\u8d26\u7c3f\u548c\u62ab\u9732\u6587\u4ef6\u4e2d\u8ffd\u8e2a\u8d85\u989d\u91d1\u989d\uff0c\u90a3\u4e48\u5728\u540e\u7eed\u671f\u95f4\u8bc1\u660e\u7ed3\u8f6c\u6743\u51e0\u4e4e\u662f\u4e0d\u53ef\u80fd\u7684\u3002.<\/p>\n<h2 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Vuot_nguong_30_EBITDA_thi_bi_xu_ly_the_nao_Truy_thu_bao_nhieu\"><\/span><strong>\u8d85\u8fc7 30% EBITDA \u9608\u503c\u4f1a\u5e26\u6765\u54ea\u4e9b\u540e\u679c\uff1f\u53ef\u4ee5\u8ffd\u56de\u591a\u5c11\u635f\u5931\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6240\u5f81\u6536\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08\u672c\u91d1\uff09\u91d1\u989d\u5e76\u975e\u7f5a\u6b3e\uff0c\u800c\u662f\u672c\u5e94\u7f34\u7eb3\u4f46\u5c1a\u672a\u7f34\u7eb3\u7684\u7a0e\u6b3e\uff0c\u56e0\u4e3a\u8d85\u8fc7\u53ef\u6263\u9664\u9650\u989d\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\u88ab\u6392\u9664\u5728\u53ef\u6263\u9664\u652f\u51fa\u4e4b\u5916\uff0c\u4ece\u800c\u589e\u52a0\u4e86\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3002.<\/p>\n<p>\u7136\u540e\u786e\u5b9a\u5e94\u5f81\u6536\u7684\u7a0e\u989d\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u6b3e\u6b20\u6b3e = \u672a\u7533\u62a5\uff08\u4e0d\u4e88\u8ba4\u53ef\uff09\u7684\u5229\u606f\u652f\u51fa\u91d1\u989d \u00d7 \u9002\u7528\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u4f8b\u5982\uff1a <\/strong>A\u516c\u53f8\u4ea7\u751f\u7684\u5229\u606f\u652f\u51fa\u8d85\u8fc7\u9650\u989d100\u4ebf\u8d8a\u5357\u76fe\uff0c\u4f46\u5728\u5176\u521d\u59cb\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u9519\u8bef\u5730\u5c06\u5176\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u8bb0\u5f55\u3002\u56e0\u6b64\uff0c\u5e94\u5f81\u6536\u7684\u7a0e\u6b3e\u4e3a100\u4ebf\u8d8a\u5357\u76fe\u00d720%=20\u4ebf\u8d8a\u5357\u76fe\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tien_cham_nop_tinh_theo_ngay\"><\/span><strong>\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u6309\u65e5\u8ba1\u7b97\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u9664\u4e86\u8865\u7f34\u7a0e\u6b3e\u5916\uff0c\u6839\u636e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c\u5341\u4e94\u6761\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u8fd8\u5fc5\u987b\u6309\u903e\u671f\u7a0e\u6b3e\u91d1\u989d\u8ba1\u7b97\uff0c\u6bcf\u5929\u7f34\u7eb3 0.031 TP3T \u7684\u6ede\u7eb3\u91d1\u3002.<\/p>\n<p>\u8be5\u91d1\u989d\u4ece\u9519\u8bef\u53d1\u751f\u671f\u95f4\u7684\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u5f00\u59cb\u6301\u7eed\u8ba1\u7b97\uff0c\u76f4\u81f3\u5b9e\u9645\u4ed8\u6b3e\u65e5\uff1b\u9519\u8bef\u53d1\u73b0\u5f97\u8d8a\u665a\uff0c\u91d1\u989d\u5c31\u8d8a\u5927\u3002\u4f8b\u5982\uff0c\u5982\u679c2021\u5e74\u5ea6\u7684\u9519\u8bef\u57282026\u5e74\u624d\u88ab\u53d1\u73b0\uff08\u5927\u7ea61000\u5929\u540e\uff09\uff0c\u4ec5\u6ede\u7eb3\u91d1\u5c31\u5c06\u4e3a\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e = 20\u4ebf\u8d8a\u5357\u76fe x 0.03% x 1000 = 6\u4ebf\u8d8a\u5357\u76fe<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Phat_vi_pham_hanh_chinh_ve_khai_sai_thue\"><\/span><strong>\u5bf9\u4e0d\u5b9e\u7533\u62a5\u7eb3\u7a0e\u884c\u4e3a\u5904\u4ee5\u884c\u653f\u5904\u7f5a\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5982\u679c\u9519\u8bef\u7533\u62a5\uff08\u672a\u6b63\u786e\u6263\u9664\u8d85\u8fc7\u9650\u989d\u7684\u8d39\u7528\uff09\u88ab\u8ba4\u5b9a\u4e3a\u865a\u5047\u7533\u62a5\u884c\u4e3a\uff0c\u5bfc\u81f4\u5c11\u7f34\u7a0e\u6b3e\uff0c\u5219\u6839\u636e\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u7ecf\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4fee\u8ba2\uff09\u7b2c 16 \u6761\u7684\u89c4\u5b9a\uff0c\u5bf9\u4f01\u4e1a\u5904\u4ee5\u5c11\u7f34\u7a0e\u6b3e 20% \u7684\u7f5a\u6b3e\uff0c\u5e76\u91c7\u53d6\u7ea0\u6b63\u63aa\u65bd\uff0c\u8981\u6c42\u5168\u989d\u8865\u7f34\u5c11\u7f34\u7a0e\u6b3e\u53ca\u6ede\u7eb3\u91d1\u3002.<\/p>\n<p><strong>\u7b14\u8bb0\uff1a<\/strong> \u5373\u4f7f\u4f01\u4e1a\u5df2\u7f16\u5236\u5e02\u573a\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\u6216\u63d0\u4ea4\u5b8c\u6574\u7684\u5173\u8054\u65b9\u4ea4\u6613\u9644\u4ef6\uff0c\u4f46\u7a0e\u52a1\u673a\u5173\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u4ecd\u8ba4\u5b9a\u6570\u636e\u5b58\u5728\u5c11\u7f34\uff0c\u5219\u4ecd\u9002\u752820%\u7f5a\u6b3e\u89c4\u5b9a\u3002\u7136\u800c\uff0c\u5982\u679c\u4f01\u4e1a\u5728\u5ba1\u8ba1\/\u68c0\u67e5\u51b3\u5b9a\u4f5c\u51fa\u524d\u53d1\u73b0\u5dee\u5f02\u5e76\u63d0\u4ea4\u8865\u5145\u7533\u62a5\u8868\u5e76\u5168\u989d\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u5219\u4ecd\u9002\u7528\u6700\u8f7b\u7684\u7f5a\u6b3e\u6807\u51c6\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\"><\/span><strong>\u5904\u7406\u8d85\u8fc7 30% EBITDA \u95e8\u69db\u7684\u5229\u606f\u652f\u4ed8\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5904\u7406\u8d85\u8fc7 30% EBITDA \u9608\u503c\u7684\u5229\u606f\u652f\u51fa\u7684\u5b8c\u6574\u6d41\u7a0b\uff0c\u8f7d\u4e8e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 3 \u6b3e\uff0c\u8be5\u6b3e\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7528\u4e8e\u7a0e\u52a1\u8ba1\u7b97\u7684\u8d39\u7528\u786e\u5b9a\u3002\u9996\u5e2d\u4f1a\u8ba1\u5e08\u9700\u8981\u719f\u6089\u8be5\u6b3e\u7684 a\u3001b \u548c c \u9879\u5185\u5bb9\u3002.<\/p>\n<p>\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 3 \u6b3e a \u9879\uff1a<\/p>\n<blockquote><p>\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.<\/p><\/blockquote>\n<p>\u7b2c\u5341\u516d\u6761\u7b2c\u4e09\u6b3eb\u70b9\u89c4\u5b9a\uff0c\u8fc7\u6e21\u671f\u4e0d\u5f97\u8d85\u8fc75\u5e74\uff1a<\/p>\n<blockquote><p>\u6839\u636e\u672c\u6761\u6b3e(a)\u9879\u89c4\u5b9a\u4e0d\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\uff0c\u5728\u786e\u5b9a\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u603b\u989d\u65f6\uff0c\u5e94\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u7eb3\u7a0e\u671f\uff0c\u4f46\u524d\u63d0\u662f\u4e0b\u4e00\u7eb3\u7a0e\u671f\u53d1\u751f\u7684\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u603b\u989d\u4f4e\u4e8e\u672c\u6761\u6b3e(a)\u9879\u89c4\u5b9a\u7684\u91d1\u989d\u3002\u5229\u606f\u652f\u51fa\u7684\u7ed3\u8f6c\u671f\u9650\u4e0d\u5f97\u8d85\u8fc7\u81ea\u4e0d\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u53d1\u751f\u5e74\u5ea6\u7684\u6b21\u5e74\u8d77\u4e94\u5e74\u3002.<\/p><\/blockquote>\n<p>\u7b2c\u5341\u516d\u6761\u7b2c\u4e09\u6b3ec\u9879\u89c4\u5b9a\u4e86\u4e0d\u9002\u7528\u8be5\u6761\u6b3e\u7684\u60c5\u51b5\uff1a<\/p>\n<blockquote><p>\u7b2c a \u70b9\u89c4\u5b9a\u7684\u9650\u5236\u4e0d\u9002\u7528\u4e8e\u4ee5\u4e0b\u60c5\u51b5\uff1a\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u5c5e\u4e8e\u4fe1\u8d37\u673a\u6784\u7684\u7eb3\u7a0e\u4eba\u8d37\u6b3e\uff1b\u6839\u636e\u300a\u4fdd\u9669\u4e1a\u52a1\u6cd5\u300b\u5c5e\u4e8e\u4fdd\u9669\u4e1a\u52a1\u673a\u6784\u7684\u8d37\u6b3e\uff1b\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\uff08ODA\uff09\u8d37\u6b3e\uff1b\u653f\u5e9c\u901a\u8fc7\u5411\u5916\u56fd\u501f\u6b3e\u5411\u4f01\u4e1a\u653e\u8d37\u7684\u65b9\u5f0f\u5b9e\u65bd\u7684\u653f\u5e9c\u4f18\u60e0\u8d37\u6b3e\uff1b\u7528\u4e8e\u5b9e\u65bd\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\u7684\u8d37\u6b3e\uff1b\u4ee5\u53ca\u7528\u4e8e\u6295\u8d44\u5b9e\u65bd\u56fd\u5bb6\u793e\u4f1a\u798f\u5229\u653f\u7b56\u7684\u8ba1\u5212\u548c\u9879\u76ee\u7684\u8d37\u6b3e\u3002.<\/p><\/blockquote>\n<p><strong>\u91cd\u8981\u63d0\u793a\uff1a <\/strong>\u8fd9\u662f\u57fa\u4e8e\u5b9e\u4f53\u548c\u8d44\u91d1\u6765\u6e90\u7684\u4f8b\u5916\u60c5\u51b5\uff0c\u800c\u975e\u57fa\u4e8e\u4f01\u4e1a\u610f\u613f\u7684\u4f8b\u5916\u60c5\u51b5\u3002\u6839\u636e\u7b2c5\u6761\u89c4\u5b9a\uff0c\u5982\u679c\u5546\u4e1a\u4f01\u4e1a\u4ece\u94f6\u884c\u501f\u6b3e\u5bfc\u81f4\u5173\u8054\u5173\u7cfb\uff0c\u5219\u8be5\u4f01\u4e1a\u4ecd\u9700\u9075\u5b88\u5229\u606f\u652f\u4ed8\u8d85\u8fc730% EBITDA\u95e8\u69db\u7684\u89c4\u5b9a\u3002.<\/p>\n<p>30% EBITDA\u95e8\u69db\u4ec5\u9002\u7528\u4e8e\u8be5\u671f\u95f4\u5185\u53d1\u751f\u7684\u5173\u8054\u65b9\u4ea4\u6613\u3002\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u65b0\u589e\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u7684\u60c5\u51b5\uff1a<\/p>\n<blockquote><p>\u4e0e\u7ecf\u8425\u6216\u63a7\u5236\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u7ecf\u8425\u6216\u63a7\u5236\u4f01\u4e1a\u7684\u4e2a\u4eba\u6709\u89c4\u5b9a\u5bb6\u5ead\u5173\u7cfb\u7684\u4e2a\u4eba\u4e4b\u95f4\u56e0\u8d37\u6b3e\u3001\u501f\u8d37\u3001\u501f\u6b3e\u6216\u653e\u8d37\u4ea4\u6613\u800c\u4ea7\u751f\u7684\u5173\u7cfb\uff0c\u987b\u9075\u5b88\u76f8\u5e94\u7684\u51fa\u8d44\u95e8\u69db\u3002.<\/p><\/blockquote>\n<p>\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u627f\u8ba4\u4e00\u9879\u91cd\u8981\u7684\u4f8b\u5916\uff1a\u4fe1\u8d37\u673a\u6784\u548c\u5176\u4ed6\u63d0\u4f9b\u8d37\u6b3e\u4f46\u4e0d\u53c2\u4e0e\u501f\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u7684\u673a\u6784\uff0c\u4e0d\u4f1a\u4ec5\u4ec5\u56e0\u4e3a\u8be5\u7b14\u8d37\u6b3e\u5c31\u88ab\u89c6\u4e3a\u5173\u8054\u65b9\u3002\u8fd9\u5bf9\u4e8e\u90a3\u4e9b\u4ec5\u4ece\u94f6\u884c\u501f\u6b3e\u4f46\u9700\u8981\u63d0\u4f9b\u8bc1\u660e\u6587\u4ef6\u7684\u4f01\u4e1a\u6765\u8bf4\u662f\u4e00\u9879\u91cd\u5927\u5229\u597d\uff0c\u56e0\u4e3a\u5b83\u4eec\u65e0\u9700\u88ab\u81ea\u52a8\u8ba4\u5b9a\u4e3a\u5173\u8054\u65b9\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ba_cau_phan_truoc_khi_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\"><\/span><strong>\u5728\u5904\u7406\u5229\u606f\u652f\u51fa\u8d85\u8fc7 30% EBITDA \u9608\u503c\u4e4b\u524d\u7684\u4e09\u4e2a\u7ec4\u6210\u90e8\u5206\uff1a<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5904\u7406\u8d85\u8fc7 30% EBITDA \u9608\u503c\u7684\u5229\u606f\u652f\u4ed8\u7684\u6807\u51c6\u516c\u5f0f\u53ef\u6982\u62ec\u5982\u4e0b\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51c0\u5229\u606f\u652f\u51fa = \u672c\u671f\u53d1\u751f\u7684\u5229\u606f\u652f\u51fa \u2013 \uff08\u672c\u671f\u53d1\u751f\u7684\u5b58\u6b3e\u5229\u606f + \u8d37\u6b3e\u5229\u606f\u652f\u51fa\uff09<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5e94\u7a0e EBITDA \u7684\u786e\u5b9a\u65b9\u6cd5\u5982\u4e0b\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e EBITDA = \u51c0\u8425\u4e1a\u5229\u6da6 + \u51c0\u5229\u606f\u652f\u51fa + \u672c\u671f\u53d1\u751f\u7684\u6298\u65e7\u8d39\u7528<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6263\u9664\u95e8\u69db\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6263\u9664\u95e8\u69db = 30% x \u5e94\u7a0e EBITDA\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u88ab\u53d6\u6d88\u8d44\u683c\u7684\u8d85\u8f66\u8005\u5df2\u7ecf\u786e\u5b9a\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u5141\u8bb8\u6263\u9664\u7684\u8d85\u989d\u91d1\u989d = \u51c0\u5229\u606f\u652f\u51fa \u2013 \u6263\u9664\u9650\u989d\uff08\u5982\u679c\u7ed3\u679c\u4e3a\u6b63\u6570\uff09<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Lai_tien_gui_va_lai_cho_vay_duoc_bu_tru_nhu_the_nao\"><\/span>\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u5982\u4f55\u76f8\u4e92\u62b5\u6d88\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8fd9\u662f\u6700\u5bb9\u6613\u51fa\u9519\u7684\u9636\u6bb5\u3002\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u4e09\u4e2a\u539f\u5219\uff1a<\/p>\n<ul>\n<li>\u4ec5\u5f53\u671f\u53d1\u751f\u62b5\u9500\u91d1\u989d\uff1a\u4e0a\u671f\u5e94\u8ba1\u5229\u606f\u6216\u4e0b\u4e00\u671f\u9884\u6536\u5229\u606f\u5fc5\u987b\u8c03\u6574\u5230\u6b63\u786e\u7684\u671f\u95f4\uff1b;<\/li>\n<li>\u94f6\u884c\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u6536\u5165\u76f8\u4e92\u62b5\u6d88\u3002\u5176\u4ed6\u8ba1\u5165\u91d1\u878d\u6536\u5165\u7684\u9879\u76ee\uff0c\u4f8b\u5982\u6c47\u7387\u5dee\u989d\u3001\u80a1\u606f\u3001\u5916\u6c47\u6536\u76ca\u548c\u652f\u4ed8\u6298\u6263\u7b49\uff0c\u5219\u4e0d\u8fdb\u884c\u62b5\u6d88\u3002;<\/li>\n<li>\u5982\u679c\u5b58\u6b3e\u548c\u8d37\u6b3e\u7684\u5229\u606f\u6536\u5165\u8d85\u8fc7\u5229\u606f\u652f\u51fa\uff0c\u5bfc\u81f4\u51c0\u5229\u606f\u652f\u51fa\u4e3a\u8d1f\uff0c\u5219\u516c\u53f8\u6ca1\u6709\u4e49\u52a1\u5904\u7406\u8d85\u8fc7 30% EBITDA \u95e8\u69db\u7684\u5229\u606f\u6536\u5165\uff0c\u4f46\u516c\u53f8\u4ecd\u5fc5\u987b\u5168\u989d\u7533\u62a5\u3002.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_lap_va_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>\u5173\u4e8e\u7f16\u5236\u548c\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4225\" aria-describedby=\"caption-attachment-4225\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4225\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-quy-dinh-ve-cach-lap-va-nop-bao-bao-loi-nhuan-lien-quoc-gia.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch l\u1eadp v\u00e0 n\u1ed9p b\u00e1o b\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-quy-dinh-ve-cach-lap-va-nop-bao-bao-loi-nhuan-lien-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-quy-dinh-ve-cach-lap-va-nop-bao-bao-loi-nhuan-lien-quoc-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-quy-dinh-ve-cach-lap-va-nop-bao-bao-loi-nhuan-lien-quoc-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-quy-dinh-ve-cach-lap-va-nop-bao-bao-loi-nhuan-lien-quoc-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-giao-dich-lien-ket-quy-dinh-ve-cach-lap-va-nop-bao-bao-loi-nhuan-lien-quoc-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4225\" class=\"wp-caption-text\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u7f16\u5236\u548c\u63d0\u4ea4\u56fd\u522b\u5229\u6da6\u62a5\u544a\u7684\u65b9\u6cd5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5173\u4e8e\u7f16\u5236\u548c\u63d0\u4ea4\u56fd\u522b\u5229\u6da6\u62a5\u544a\uff08CbCR\uff09\u7684\u89c4\u5b9a\u4e2d\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u8fd8\u9488\u5bf9\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u8d8a\u5357\u548c\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u56fd\u5916\u7684\u60c5\u51b5\uff0c\u5206\u522b\u89c4\u5b9a\u4e86\u5177\u4f53\u8981\u6c42\uff0c\u4ee5\u786e\u4fdd\u7a0e\u52a1\u548c\u5229\u6da6\u4fe1\u606f\u7684\u900f\u660e\u5ea6\u3002\u6b64\u5916\uff0c\u4f01\u4e1a\u8fd8\u9700\u6309\u7167\u89c4\u5b9a\u7684\u8868\u683c\u5b8c\u6574\u5c65\u884c\u7533\u62a5\u4e49\u52a1\uff0c\u4ee5\u907f\u514d\u7a0e\u52a1\u98ce\u9669\u3002\u4e86\u89e3\u8fd9\u4e9b\u8981\u6c42\u81f3\u5173\u91cd\u8981\u3002 <\/span><span style=\"color: #000000;\">\u5982\u4f55\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613<\/span><span style=\"font-weight: 400;\"> \u8fd9\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u51c6\u5907\u6587\u4ef6\uff0c\u5e76\u5728\u5fc5\u8981\u65f6\u6ee1\u8db3\u7a0e\u52a1\u673a\u5173\u7684\u8981\u6c42\u3002.\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_me_toi_cao_dat_tai_Viet_Nam\"><\/span><b>\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u8d8a\u5357\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132 \u53f7\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u4ee4\uff0c\u5982\u679c\u4f4d\u4e8e\u8d8a\u5357\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185\u5408\u5e76\u5168\u7403\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc7 18 \u4e07\u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u6709\u4e49\u52a1\u7f16\u5236\u56fd\u522b\u62a5\u544a (CbCR) \u5e76\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684 12 \u4e2a\u6708\u5185\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_me_toi_cao_tai_nuoc_ngoai\"><\/span><b>\u5883\u5916\u6700\u7ec8\u6bcd\u516c\u53f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u8be6\u7ec6\u89c4\u5b9a\u4e86\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u56fd\u5916\u65f6\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u4e49\u52a1\u3002\u4e0b\u8868\u6e05\u6670\u5730\u603b\u7ed3\u4e86\u65e0\u9700\u63d0\u4ea4\u548c\u5fc5\u987b\u63d0\u4ea4\u7684\u60c5\u51b5\uff0c\u4ee5\u4fbf\u4f01\u4e1a\u66f4\u8f7b\u677e\u5730\u8fdb\u884c\u6bd4\u8f83\u548c\u5408\u89c4\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\uff08\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff09\uff0c\u54ea\u4e9b\u60c5\u51b5\u5fc5\u987b\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff0c\u54ea\u4e9b\u60c5\u51b5\u4e0d\u5f97\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u63d0\u4ea4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5982\u679c\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u901a\u8fc7\u4e0e\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u5bb6\u6216\u5730\u533a\u7684\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\uff08AEOI\uff09\u673a\u5236\u63a5\u6536\u62a5\u544a\uff0c\u5219\u8d8a\u5357\u4f01\u4e1a\u65e0\u9700\u63d0\u4ea4 CbCR\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5fc5\u586b\u9879<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u5bb6\/\u5730\u533a\u4e0e\u8d8a\u5357\u6709\u56fd\u9645\u7a0e\u6536\u534f\u5b9a\uff0c\u4f46\u5728\u62a5\u544a\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u65f6\u5c1a\u672a\u83b7\u5f97\u4e3b\u7ba1\u5f53\u5c40\u7684\u534f\u8bae\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u56fd\u5bb6\/\u5730\u533a\u4e0e\u8d8a\u5357\u6709\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\uff0c\u4f46\u5df2\u6682\u505c\u4fe1\u606f\u4ea4\u6362\u673a\u5236\u6216\u65e0\u6cd5\u81ea\u52a8\u5411\u8d8a\u5357\u63d0\u4f9b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5916\u56fd\u516c\u53f8\u5728\u8d8a\u5357\u62e5\u6709\u591a\u4e2a\u5b50\u516c\u53f8\uff0c\u5219\u6700\u7ec8\u6bcd\u516c\u53f8\u5fc5\u987b\u4ee5\u4e66\u9762\u5f62\u5f0f\u901a\u77e5\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u6307\u5b9a\u4ee3\u8868\u8be5\u516c\u53f8\u63d0\u4ea4 CbCR \u7684\u5b50\u516c\u53f8\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u4e0a\u8868\u6240\u793a\uff0c\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u5bf9\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u5883\u5916\u7684\u60c5\u51b5\u4e0b\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u4e49\u52a1\u4f5c\u51fa\u4e86\u975e\u5e38\u5177\u4f53\u7684\u89c4\u5b9a\u3002\u660e\u786e\u754c\u5b9a\u8d8a\u5357\u4f01\u4e1a\u4f55\u65f6\u65e0\u9700\u63d0\u4ea4\u8be5\u62a5\u544a\u4ee5\u53ca\u4f55\u65f6\u5fc5\u987b\u63d0\u4ea4\uff0c\u6709\u52a9\u4e8e\u786e\u4fdd\u900f\u660e\u5ea6\u3001\u4e0e\u56fd\u9645\u6807\u51c6\u4fdd\u6301\u4e00\u81f4\uff0c\u5e76\u9650\u5236\u5077\u7a0e\u6f0f\u7a0e\u884c\u4e3a\u3002\u4f01\u4e1a\u9700\u8981\u900f\u5f7b\u7406\u89e3\u8fd9\u4e9b\u89c4\u5b9a\uff0c\u4ee5\u907f\u514d\u5904\u7f5a\u5e76\u79ef\u6781\u5236\u5b9a\u6709\u6548\u7684\u5408\u89c4\u7b56\u7565\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cap_nhat_Nghi_dinh_2552026ND-CP_ve_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span>\u5173\u4e8e\u56fd\u522b\u5229\u6da6\u62a5\u544a\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u66f4\u65b0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7ee7\u627f\u5e76\u53d6\u4ee3\u4e86\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u3002\u5177\u4f53\u800c\u8a00\uff0c\u7b2c 255 \u53f7\u6cd5\u4ee4\u4e0e\u65e7\u6cd5\u89c4\u76f8\u6bd4\u6709\u54ea\u4e9b\u53d8\u5316\uff1f\u8ba9\u6211\u4eec\u901a\u8fc7 MAN\uff08\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff09\u63d0\u4f9b\u7684\u4e0b\u8868\u6765\u4e86\u89e3\u4e00\u4e0b\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u66f4\u65b0\u4e86\u56fd\u522b\u5229\u6da6\u62a5\u544a\u4fe1\u606f\u8868\u3002<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c132\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c255\u53f7\u6cd5\u4ee4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5408\u5e76\u6536\u5165\u95e8\u69db<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18\u4e07\u4ebf\u8d8a\u5357\u76fe\u6216\u66f4\u591a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u516c\u5e03\u7684\u6c47\u7387\u6362\u7b97\uff0c\u91d1\u989d\u4e3a 7.5 \u4ebf\u6b27\u5143\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u671f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u671f\u5185\u6536\u5165<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u62a5\u544a\u5e74\u5ea6\u4e4b\u524d\u7684\u8d22\u653f\u5e74\u5ea6<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u63d0\u4ea4\u622a\u6b62\u65e5\u671f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6bcf\u5e74\u63d0\u4ea4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u63d0\u4ea4\u4e00\u6b21\uff0c\u5982\u6709\u53d8\u66f4\uff0c\u8bf7\u5728 90 \u5929\u5185\u66f4\u65b0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5f62\u5f0f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u76ee\u524d\u8fd8\u6ca1\u6709\u5177\u4f53\u7684\u89c4\u5b9a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XML\u6587\u4ef6\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d8a\u5357\u63d0\u4ea4\u6761\u4ef6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd8\u6ca1\u6709<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u4f01\u4e1a\u5fc5\u987b\u6ee1\u8db3\u6709\u5173\u4fdd\u5bc6\u6027\u3001\u4e00\u81f4\u6027\u3001\u6b63\u786e\u4f7f\u7528\u548c\u900f\u660e\u5ea6\u7684\u6761\u4ef6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5404\u56fd\u9608\u503c\u5b58\u5728\u5dee\u5f02\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd8\u6ca1\u6709<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5df2\u8bb0\u5f55\u5230\u65e0\u9700\u4ed8\u6b3e\u7684\u60c5\u51b5\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u7b14\u8bb0\uff1a <\/strong>\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u6b63\u5f0f\u751f\u6548\uff0c\u7eb3\u7a0e\u4eba\u53ea\u9700\u63d0\u4ea4\u901a\u77e5\u5373\u53ef\u3002 <b>\u4e00\u6b21<\/b>\u00a0\u5f53\u8be5\u4e49\u52a1\u9996\u6b21\u4ea7\u751f\u65f6\uff0c\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e\u62a5\u544a\u5e74\u5ea6\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u4f1a\u8ba1\u5e74\u5ea6\u7684\u7ed3\u675f\u65e5\u671f\u3002\u5982\u679c\u6700\u8fd1\u63d0\u4ea4\u7684\u901a\u77e5\u4e2d\u7684\u4fe1\u606f\u53d1\u751f\u53d8\u66f4\uff0c\u5305\u62ec\u4e49\u52a1\u7ec8\u6b62\u7684\u60c5\u51b5\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u622a\u6b62\u65e5\u671f\u524d\u63d0\u4ea4\u66f4\u65b0\u540e\u7684\u901a\u77e5\u3002\u00a0<b>90\u5929<\/b>\u00a0\u81ea\u53d8\u66f4\u53d1\u751f\u4e4b\u65e5\u8d77\u3002.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u603b\u4f53\u800c\u8a00\uff0c\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c255\u53f7\u6cd5\u4ee4\u76f8\u6bd4\u4e4b\u524d\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u5e26\u6765\u4e86\u8bf8\u591a\u91cd\u5927\u53d8\u5316\uff0c\u5305\u62ec\u6269\u5927\u5173\u8054\u65b9\u4ea4\u6613\u3001\u5173\u8054\u65b9\u7684\u5b9a\u4e49\u3001\u8c41\u514d\u7533\u62a5\u7684\u6761\u4ef6\uff0c\u4ee5\u53ca\u65b0\u589e\u7279\u5b9a\u8d37\u6b3e\u548c\u66f4\u4e25\u683c\u7684\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u63d0\u4ea4\u4e49\u52a1\u89c4\u5b9a\u3002\u8fd9\u4e9b\u65b0\u4e3e\u63aa\u4e0d\u4ec5\u6709\u52a9\u4e8e\u8d8a\u5357\u6cd5\u5f8b\u4f53\u7cfb\u5411\u56fd\u9645\u6807\u51c6\u9760\u62e2\uff0c\u8fd8\u6709\u52a9\u4e8e\u63d0\u9ad8\u900f\u660e\u5ea6\u3001\u9650\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\uff0c\u5e76\u786e\u4fdd\u4f01\u4e1a\u95f4\u7684\u516c\u5e73\u7ade\u4e89\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u8fd9\u4e5f\u610f\u5473\u7740\u66f4\u4e25\u683c\u7684\u5408\u89c4\u8981\u6c42\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u51c6\u5907\u5b8c\u6574\u7684\u6587\u6863\u3001\u6e05\u6670\u7684\u8bc1\u636e\u4ee5\u53ca\u6709\u6548\u7684\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\uff0c\u4ee5\u907f\u514d\u7a0e\u52a1\u8bc4\u4f30\u6216\u5904\u7f5a\u7684\u98ce\u9669\u3002\u8fd9\u4e00\u70b9\u5bf9\u4e8e\u7f3a\u4e4f\u7ecf\u9a8c\u7684\u4f01\u4e1a\u5c24\u4e3a\u91cd\u8981\u3002 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5<\/a><\/span><\/strong>, <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-ebitda-theo-nghi-dinh-132\/\">\u5982\u4f55\u8ba1\u7b97 EBITDA <\/a><\/span><\/strong><\/span><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u9700\u8981\u66f4\u6df1\u5165\u7684\u7a0e\u52a1\u98ce\u9669\u8bc4\u4f30\uff0c\u8bf7\u53c2\u9605\u4ee5\u4e0b\u5185\u5bb9\uff1a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u5c06\u6709\u52a9\u4e8e\u786e\u4fdd\u9075\u5b88\u6cd5\u89c4\uff0c\u4f18\u5316\u8d44\u6e90\u914d\u7f6e\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u8fc7\u7a0b\u4e2d\u51fa\u73b0\u7684\u9519\u8bef\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8054\u7cfb MAN \u2013 Master Accountant Network \u83b7\u53d6\u514d\u8d39\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\" 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\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/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_FAQs\"><\/span><strong>\u5e38\u89c1\u95ee\u9898\u89e3\u7b54 (FAQ)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_co_giao_dich_lien_ket_co_phai_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_khong\"><\/span>\u6ca1\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u662f\u5426\u9700\u8981\u5bf9\u8d85\u8fc7 30% EBITDA \u95e8\u69db\u7684\u5229\u606f\u6536\u5165\u8fdb\u884c\u5904\u7406\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4e0d\u3002\u7b2c\u5341\u516d\u6761\u7b2c\u4e09\u6b3ea\u9879\u89c4\u5b9a\u7684\u9650\u5236\u4ec5\u9002\u7528\u4e8e\u5173\u8054\u65b9\u7eb3\u7a0e\u4eba\u5728\u8be5\u671f\u95f4\u5185\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_chi_phi_lai_vay_vuot_nguong_co_mat_vinh_vien_khong\"><\/span>\u8d85\u51fa\u9650\u989d\u7684\u5229\u606f\u652f\u51fa\u662f\u5426\u4f1a\u6c38\u4e45\u635f\u5931\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4e0d\u3002\u6839\u636e\u7b2c\u5341\u516d\u6761\u7b2c\u4e09\u6b3eb\u9879\u89c4\u5b9a\uff0c\u5f53\u4e0b\u4e00\u7eb3\u7a0e\u671f\u7684\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u603b\u989d\u4f4e\u4e8e\u8be5\u9650\u989d\u65f6\uff0c\u4e0d\u53ef\u6263\u9664\u90e8\u5206\u53ef\u4ee5\u7ed3\u8f6c\u5230\u4e0b\u4e00\u7eb3\u7a0e\u671f\uff0c\u8fde\u7eed\u7ed3\u8f6c\u671f\u9650\u81ea\u53d1\u751f\u5e74\u5ea6\u7684\u6b21\u5e74\u8d77\u4e0d\u5f97\u8d85\u8fc75\u5e74\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lai_chenh_lech_ty_gia_co_duoc_tru_khi_tinh_chi_phi_lai_vay_thuan_khong\"><\/span>\u8ba1\u7b97\u51c0\u5229\u606f\u652f\u51fa\u65f6\uff0c\u6c47\u7387\u6536\u76ca\u53ef\u4ee5\u6263\u9664\u5417\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4e0d\u3002\u53ea\u6709\u671f\u95f4\u4ea7\u751f\u7684\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u624d\u80fd\u6309\u7167\u7b2c 16 \u6761\u7b2c 3 \u6b3e a \u9879\u7684\u89c4\u5b9a\u8fdb\u884c\u62b5\u9500\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_thuong_mai_co_lam_phat_sinh_nghia_vu_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_khong\"><\/span>\u4ece\u5546\u4e1a\u94f6\u884c\u501f\u6b3e\u662f\u5426\u4f1a\u4ea7\u751f\u5904\u7406\u8d85\u8fc7 30% EBITDA \u95e8\u69db\u7684\u5229\u606f\u652f\u4ed8\u7684\u4e49\u52a1\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">\u8fd9\u8981\u89c6\u5177\u4f53\u60c5\u51b5\u800c\u5b9a\u3002\u5982\u679c\u8d37\u6b3e\u673a\u6784\u4e0d\u53c2\u4e0e\u501f\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u90a3\u4e48\u4ec5\u51ed\u8be5\u7b14\u8d37\u6b3e\u672c\u8eab\u5e76\u4e0d\u6784\u6210\u5173\u8054\u5173\u7cfb\u3002\u53cd\u4e4b\uff0c\u5982\u679c\u8d37\u6b3e\u91d1\u989d\u540c\u65f6\u8fbe\u523025%\uff08\u4ee5\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u4e3a\u57fa\u51c6\uff09\u4e14\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u8d85\u8fc750%\uff08\u4ee5\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u4e3a\u57fa\u51c6\uff09\uff0c\u5e76\u5b58\u5728\u5176\u4ed6\u5173\u8054\u56e0\u7d20\uff0c\u5219\u8be5\u4f01\u4e1a\u5c5e\u4e8e\u9002\u7528\u8303\u56f4\u3002.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Ky_tinh_thue_khong_phat_sinh_giao_dich_lien_ket_thi_co_duoc_chuyen_chi_phi_lai_vay_khong_duoc_tru_cua_ky_truoc_sang_khong\"><\/span>\u5982\u679c\u5728\u4e00\u4e2a\u7eb3\u7a0e\u671f\u5185\u6ca1\u6709\u53d1\u751f\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u662f\u5426\u53ef\u4ee5\u5c06\u4e0a\u4e00\u671f\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u5230\u4e0b\u4e00\u671f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5426\u3002\u7b2c\u5341\u516d\u6761\u7b2c\u4e09\u6b3eb\u9879\u89c4\u5b9a\u7684\u7ed3\u8f6c\u4ec5\u9002\u7528\u4e8e\u6839\u636ea\u9879\u786e\u5b9a\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u603b\u989d\u7684\u60c5\u51b5\uff0c\u4e14\u8be5\u786e\u5b9a\u4ec5\u9002\u7528\u4e8e\u5f53\u671f\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\u3002\u5728\u4e0d\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u671f\u95f4\uff0c\u4f01\u4e1a\u4e0d\u5c5e\u4e8e\u9002\u7528\u8303\u56f4\uff0c\u4e0d\u80fd\u5c06\u4e0a\u671f\u672a\u7ed3\u4f59\u989d\u7ed3\u8f6c\u6263\u9664\uff0c\u4e14\u4e94\u5e74\u671f\u9650\u65e0\u9650\u671f\u5ef6\u957f\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 05\/11\/2020, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/12\/2020. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1eb7t n\u1ec1n t\u1ea3ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, k\u00ea khai v\u00e0 l\u1eadp [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2222","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\/2222","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=2222"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2222\/revisions"}],"predecessor-version":[{"id":5429,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2222\/revisions\/5429"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4223"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}