{"id":2222,"date":"2026-09-08T09:52:40","date_gmt":"2026-09-08T02:52:40","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2222"},"modified":"2026-09-08T09:53:16","modified_gmt":"2026-09-08T02:53:16","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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2020\u5e7411\u67085\u65e5\uff0c\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7b2c132\u53f7\u6cd5\u4ee4\u6b63\u5f0f\u9881\u5e03\uff0c\u5e76\u4e8e2020\u5e7412\u670820\u65e5\u751f\u6548\uff0c\u8fd9\u6807\u5fd7\u7740\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u7a0e\u52a1\u7ba1\u7406\u8fce\u6765\u91cd\u5927\u8f6c\u6298\u70b9\u3002\u8be5\u6cd5\u4ee4\u7684\u663e\u8457\u7279\u70b9\u5728\u4e8e\u6269\u5927\u4e86\u5173\u8054\u65b9\u7684\u8303\u56f4\uff0c\u66f4\u65b0\u4e86\u57fa\u4e8e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u5e76\u8c03\u6574\u4e86\u95e8\u69db\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u63a7\u5236\u6027\u5229\u606f\u8d39\u7528<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5e76\u589e\u52a0\u66f4\u591a\u6848\u4f8b <\/span><span style=\"color: #000000;\">\u514d\u4e8e\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u3002<\/span><span style=\"font-weight: 400;\">. \u9075\u5b88\u7b2c 132 \u53f7\u6cd5\u4ee4\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u7a0e\u6536\u4f18\u60e0\u3001\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u5e76\u63d0\u9ad8\u8d22\u52a1\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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-2\" 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-3\" 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-4\" 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-5\" 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-6\" 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-7\" 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-8\" 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-9\" 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-10\" 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-11\" 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-12\" 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-13\" 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-14\" 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-15\" 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-16\" 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-17\" 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-18\" 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-19\" 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-20\" 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-21\" 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-22\" 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-23\" 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-24\" 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-25\" 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-26\" 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 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<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<p>&nbsp;<\/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<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, Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/12\/2020, \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam. Ngh\u1ecb \u0111\u1ecbnh n\u1ed5i b\u1eadt v\u1edbi c\u00e1c \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 m\u1edf r\u1ed9ng [&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":6,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2222\/revisions"}],"predecessor-version":[{"id":5073,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2222\/revisions\/5073"}],"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}]}}