{"id":2488,"date":"2026-09-04T14:00:07","date_gmt":"2026-09-04T07:00:07","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2488"},"modified":"2026-09-04T15:39:35","modified_gmt":"2026-09-04T08:39:35","slug":"chi-phi-lai-vay-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/","title":{"rendered":"\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\uff1a\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u548c\u8ba1\u7b97\u65b9\u6cd5\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u5229\u606f\u652f\u51fa\u76ee\u524d\u662f\u201c\u70ed\u70b9\u8bdd\u9898\u201d\u4e4b\u4e00\uff0c\u5bfc\u81f4\u8bb8\u591a\u4f01\u4e1a\u5728\u4e00\u6b21\u68c0\u67e5\u540e\u88ab\u8ffd\u7f34\u6570\u767e\u4ebf\u81f3\u6570\u5343\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u4ecd\u7136\u91c7\u7528\u5e02\u573a\u5229\u7387\u5e76\u62e5\u6709\u5b8c\u6574\u7684\u6587\u4ef6\uff0c\u4f46\u4ecd\u7136\u6ca1\u6709\u8d44\u683c\u7533\u62a5\u5229\u606f\u652f\u51fa\uff0c\u4ec5\u4ec5\u56e0\u4e3a\u5b83\u4eec\u8d85\u8fc7\u4e86 30% EBITDA \u95e8\u69db\u3002 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/\"><span style=\"font-weight: 400;\">,<\/span><\/a><span style=\"font-weight: 400;\"> \u5373\u4f7f EBITDA \u4e3a\u8d1f\u503c\uff0c\u6240\u6709\u5229\u606f\u652f\u51fa\u4e5f\u90fd\u88ab\u6392\u9664\u5728\u5916\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u90a3\u4e48\uff0c\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\uff1f\u4e3a\u4ec0\u4e48\u5b83\u4eec\u53d7\u5230\u4e25\u683c\u63a7\u5236\uff1f\u6839\u636e\u7a0e\u6536\u6cd5\u89c4\uff0c\u6807\u51c6\u7684 30% EBITDA \u8ba1\u7b97\u65b9\u6cd5\u662f\u4ec0\u4e48\uff1f\u6700\u91cd\u8981\u7684\u662f\uff0c\u5982\u4f55\u5408\u6cd5\u5730\u4f18\u5316\u5b83\u4eec\u4ee5\u907f\u514d\u7a0e\u52a1\u5ba1\u8ba1\u548c\u8bc4\u4f30\uff1f<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u5c06\u5bf9\u60a8\u6709\u6240\u5e2e\u52a9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u7684\u771f\u5b9e\u6027\u8d28\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u63a7\u5236 30% EBITDA \u7684\u89c4\u5219\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u907f\u514d\u5bfc\u81f4\u4f01\u4e1a\u5229\u606f\u652f\u51fa\u4e0d\u4e88\u8ba4\u53ef\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9e\u65bd\u5b89\u5168\u3001\u5408\u6cd5\u4e14\u53ef\u7acb\u5373\u5b9e\u65bd\u7684\u6700\u4f73\u7b56\u7565\u3002<\/span><\/li>\n<\/ul>\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\/chi-phi-lai-vay-giao-dich-lien-ket\/#Chi_phi_lai_vay_giao_dich_lien_ket_la_gi\" >\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5229\u606f\u8d39\u7528\u662f\u591a\u5c11\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Tai_sao_chi_phi_lai_vay_giao_dich_lien_ket_lai_bi_kiem_soat_chat_che\" >\u4e3a\u4ec0\u4e48\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u5229\u606f\u652f\u51fa\u8981\u53d7\u5230\u5982\u6b64\u4e25\u683c\u7684\u63a7\u5236\uff1f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Goc_nhin_cua_co_quan_thue_ve_chi_phi_lai_vay_giao_dich_lien_ket\" >\u7a0e\u52a1\u673a\u5173\u5bf9\u5173\u8054\u65b9\u5229\u606f\u652f\u51fa\u7684\u770b\u6cd5\u3002<\/a><\/li><\/ul><\/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\/chi-phi-lai-vay-giao-dich-lien-ket\/#Co_hoi_va_Rui_ro_vay_von_trong_giao_dich_lien_ket\" >\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u501f\u8d37\u7684\u673a\u9047\u4e0e\u98ce\u9669\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Quy_dinh_hien_hanh_ve_khong_che_chi_phi_lai_vay\" >\u73b0\u884c\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Pham_vi_ap_dung\" >\u9002\u7528\u8303\u56f4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Co_che_khong_che_chi_phi_lai_vay_Nguong_30_EBITDA\" >\u5229\u606f\u652f\u51fa\u63a7\u5236\u673a\u5236\uff1a30% EBITDA \u9608\u503c\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Chi_phi_lai_vay_khong_duoc_tru_duoc_xac_dinh_nhu_the_nao\" >\u5982\u4f55\u786e\u5b9a\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Cac_truong_hop_khong_ap_dung_co_che_khong_che_lai_vay\" >\u5229\u7387\u4e0a\u9650\u673a\u5236\u4e0d\u9002\u7528\u7684\u60c5\u51b5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Dieu_gi_xay_ra_khi_doanh_nghiep_bi_loai_tru_chi_phi_lai_vay_giao_dich_lien_ket\" >\u5982\u679c\u4f01\u4e1a\u88ab\u53d6\u6d88\u6263\u9664\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u5229\u606f\u652f\u51fa\u7684\u8d44\u683c\uff0c\u4f1a\u53d1\u751f\u4ec0\u4e48\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Huong_dan_chi_tiet_chi_phi_lai_vay_giao_dich_lien_ket_Tinh_toan_va_ung_dung\" >\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u8d39\u7528\u8be6\u7ec6\u6307\u5357\uff1a\u8ba1\u7b97\u4e0e\u5e94\u7528<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Quy_trinh_tinh_chi_phi_lai_vay_giao_dich_lien_ket_duoc_tru\" >\u5173\u8054\u65b9\u4ea4\u6613\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u7684\u8ba1\u7b97\u7a0b\u5e8f\u3002\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Vi_du_minh_hoa_truong_hop_EBITDA_duong\" >\u4e3e\u4f8b\u8bf4\u660e EBITDA \u4e3a\u6b63\u7684\u60c5\u51b5\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\/chi-phi-lai-vay-giao-dich-lien-ket\/#Truong_hop_dac_biet_EBITDA_am_loai_chi_phi_lai_vay_giao_dich_lien_ket\" >\u7279\u6b8a\u60c5\u51b5\uff1a\u4e0d\u5305\u62ec\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u7684 EBITDA \u4e3a\u8d1f\u503c\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Khi_EBITDA_am_Nguong_khong_che_se_nhu_the_nao\" >\u5f53 EBITDA \u4e3a\u8d1f\u503c\u65f6\uff0c\u63a7\u5236\u9608\u503c\u662f\u591a\u5c11\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Vi_du_minh_hoa_chi_tiet_vo_EBITDA_am\" >\u5305\u542b\u8d1f EBITDA \u7684\u8be6\u7ec6\u56fe\u793a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Chien_luoc_toi_uu_chi_phi_lai_vay_giao_dich_lien_ket\" >\u4f18\u5316\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u6210\u672c\u7684\u7b56\u7565\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Lap_ke_hoach_von_va_EBITDA_thong_minh\" >\u667a\u80fd\u8d44\u672c\u548c EBITDA \u89c4\u5212<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Da_dang_hoa_nguon_von_va_vay_tu_Ben_doc_lap\" >\u5b9e\u73b0\u8d44\u91d1\u6765\u6e90\u591a\u5143\u5316\uff0c\u5e76\u5411\u72ec\u7acb\u7b2c\u4e09\u65b9\u501f\u6b3e\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Tuan_thu_Ho_so_giao_dich_lien_ket\" >\u9075\u5b88\u5173\u8054\u4ea4\u6613\u89c4\u8303<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Thuong_xuyen_thuc_hien_ra_soat\" >\u5b9a\u671f\u8fdb\u884c\u5ba1\u67e5<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Chien_luoc_ngan_han_trong_nam_tai_chinh\" >\u77ed\u671f\u6218\u7565\uff08\u672c\u8d22\u5e74\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Chien_luong_trung_han_tu_01_%E2%80%93_03_nam\" >\u4e2d\u671f\u6218\u7565\uff081-3\u5e74\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Chien_luoc_dai_han_cau_truc_tap_doan\" >\u957f\u671f\u6218\u7565\uff08\u516c\u53f8\u7ed3\u6784\uff09<\/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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-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-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_chi_phi_lai_vay_giao_dich_lien_ket\" >\u5173\u4e8e\u5173\u8054\u65b9\u8d37\u6b3e\u5229\u606f\u652f\u51fa\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Chi_phi_lai_vay_rong_NIE_la_gi\" >\u51c0\u5229\u606f\u652f\u51fa\uff08NIE\uff09\u662f\u4ec0\u4e48\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\/chi-phi-lai-vay-giao-dich-lien-ket\/#Neu_vuot_nguong_30_EBITDA_thi_sao\" >\u5982\u679c EBITDA \u8d85\u8fc7 30% \u9608\u503c\u4f1a\u53d1\u751f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#EBITDA_am_co_duoc_tru_chi_phi_lai_vay_khong\" >\u8d1f EBITDA \u80fd\u5426\u7528\u4e8e\u6263\u9664\u5229\u606f\u652f\u51fa\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/#Lai_suat_vay_giua_cac_ben_lien_ket_bao_nhieu_la_hop_ly\" >\u5408\u7406\u7684\u7b2c\u4e09\u65b9\u501f\u8d37\u5229\u7387\u662f\u591a\u5c11\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_giao_dich_lien_ket_la_gi\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5229\u606f\u8d39\u7528\u662f\u591a\u5c11\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u5229\u606f\u652f\u51fa\u662f\u6307\u5173\u8054\u65b9\u4e4b\u95f4\uff08\u6bcd\u516c\u53f8\u4e0e\u5b50\u516c\u53f8\u4e4b\u95f4\u3001\u540c\u4e00\u96c6\u56e2\u5185\u7684\u516c\u53f8\u4e4b\u95f4\uff0c\u6216\u5bf9\u5f7c\u6b64\u5177\u6709\u63a7\u5236\u6743\u7684\u5404\u65b9\u4e4b\u95f4\uff09\u8d37\u6b3e\u4ea7\u751f\u7684\u652f\u51fa\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5229\u606f\u652f\u51fa\u4e0d\u4ec5\u5305\u62ec\u6765\u81ea\u6bcd\u516c\u53f8\u6d77\u5916\u7684\u8d37\u6b3e\uff0c\u8fd8\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u540c\u4e00\u56fd\u5185\u96c6\u56e2\u5185\u90e8\u7684\u516c\u53f8\u95f4\u8d37\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5411\u63a7\u5236\u4f01\u4e1a\u7684\u4e2a\u4eba\u501f\u6b3e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u62c5\u4fdd\u8fdb\u884c\u95f4\u63a5\u501f\u8d37\uff0c\u4f46\u672c\u8d28\u4e0a\u662f\u5185\u90e8\u8d44\u672c\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u4e0d\u770b\u5408\u540c\u7684\u5f62\u5f0f\uff0c\u800c\u662f\u770b\u8d44\u672c\u7ba1\u5236\u7684\u672c\u8d28\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5c31\u662f\u4e3a\u4ec0\u4e48\u8bb8\u591a\u4f01\u4e1a\u5373\u4f7f\u6ca1\u6709\u76f4\u63a5\u4ece\u6bcd\u516c\u53f8\u501f\u6b3e\uff0c\u4e5f\u4f1a\u60ca\u8bb6\u5730\u53d1\u73b0\u81ea\u5df1\u88ab\u5f52\u7c7b\u4e3a\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5e76\u975e\u6765\u81ea\u94f6\u884c\u6216\u72ec\u7acb\u7b2c\u4e09\u65b9\u7684\u8d37\u6b3e\uff0c\u800c\u662f\u96c6\u56e2\u5185\u90e8\u501f\u6b3e\u3002\u5229\u606f\u652f\u51fa\u6839\u636e\u5173\u8054\u65b9\u7ea6\u5b9a\u7684\u5229\u7387\u8ba1\u7b97\uff0c\u4f46\u5fc5\u987b\u9075\u5faa\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff0c\u5373\u5229\u7387\u4e0e\u5e02\u573a\u5229\u7387\u76f8\u6bd4\u4e0d\u5f97\u8fc7\u9ad8\u6216\u8fc7\u4f4e\uff0c\u4ee5\u907f\u514d\u901a\u8fc7\u8f6c\u79fb\u5229\u6da6\u6765\u964d\u4f4e\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u89d2\u8272\u4e0e\u98ce\u9669\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u7075\u6d3b\u6027\uff1a\u5e2e\u52a9\u96c6\u56e2\u5185\u7684\u5b50\u516c\u53f8\u6216\u6210\u5458\u516c\u53f8\u8f7b\u677e\u83b7\u5f97\u8d44\u91d1\uff0c\u800c\u65e0\u9700\u4f9d\u8d56\u94f6\u884c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u5316\u8d44\u91d1\u6210\u672c\uff1a\u53ef\u4ee5\u8bbe\u5b9a\u5408\u7406\u7684\u5229\u7387\uff0c\u964d\u4f4e\u6574\u4f53\u8d22\u52a1\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u98ce\u9669\uff1a\u5982\u679c\u5229\u606f\u652f\u51fa\u8d85\u8fc7 30% EBITDA \u6216\u5229\u7387\u4e0d\u5408\u7406\uff0c\u7a0e\u52a1\u673a\u5173\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u80fd\u4f1a\u6392\u9664\u5229\u606f\u652f\u51fa\uff0c\u4ece\u800c\u5bfc\u81f4\u5e94\u7f34\u7a0e\u6b3e\u589e\u52a0\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b80\u800c\u8a00\u4e4b\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u662f\u4e00\u9879\u5f3a\u5927\u7684\u8d22\u52a1\u5de5\u5177\uff0c\u4f46\u5982\u679c\u7ba1\u7406\u548c\u4f18\u5316\u4e0d\u5f53\uff0c\u4e5f\u4f1a\u5e26\u6765\u91cd\u5927\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_chi_phi_lai_vay_giao_dich_lien_ket_lai_bi_kiem_soat_chat_che\"><\/span><b>\u4e3a\u4ec0\u4e48\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u5229\u606f\u652f\u51fa\u8981\u53d7\u5230\u5982\u6b64\u4e25\u683c\u7684\u63a7\u5236\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4196\" aria-describedby=\"caption-attachment-4196\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4196\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Ly-do-chi-phi-lai-vay-giao-dich-lien-ket-lai-bi-kiem-soat-chat-che.jpg\" alt=\"L\u00fd do chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft l\u1ea1i b\u1ecb ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Ly-do-chi-phi-lai-vay-giao-dich-lien-ket-lai-bi-kiem-soat-chat-che.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Ly-do-chi-phi-lai-vay-giao-dich-lien-ket-lai-bi-kiem-soat-chat-che-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Ly-do-chi-phi-lai-vay-giao-dich-lien-ket-lai-bi-kiem-soat-chat-che-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Ly-do-chi-phi-lai-vay-giao-dich-lien-ket-lai-bi-kiem-soat-chat-che-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Ly-do-chi-phi-lai-vay-giao-dich-lien-ket-lai-bi-kiem-soat-chat-che-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4196\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u53d7\u5230\u4e25\u683c\u63a7\u5236\u7684\u539f\u56e0\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u63a7\u5236\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u7684\u4e3b\u8981\u76ee\u7684\u662f\u9632\u6b62\u8f6c\u79fb\u5b9a\u4ef7\u3002\u5177\u4f53\u800c\u8a00\uff0c\u5173\u8054\u65b9\u53ef\u80fd\u6545\u610f\u64cd\u7eb5\u5546\u54c1\u548c\u670d\u52a1\u7684\u4e70\u5356\u4ef7\u683c\u6216\u5185\u90e8\u8d37\u6b3e\u5229\u7387\uff0c\u5c06\u5229\u6da6\u4ece\u9ad8\u7a0e\u7387\u5730\u533a\u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u5730\u533a\uff0c\u4ece\u800c\u51cf\u5c11\u5176\u5728\u8d8a\u5357\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u8bbe\u5b9a\u9ad8\u4e8e\u5e02\u573a\u6c34\u5e73\u7684\u5185\u90e8\u8d37\u6b3e\u5229\u7387\uff0c\u4f01\u4e1a\u53ef\u4ee5\u8f7b\u6613\u589e\u52a0\u5728\u8d8a\u5357\u7684\u652f\u51fa\uff08\u4ece\u800c\u51cf\u5c11\u5e94\u7a0e\u5229\u6da6\uff09\uff0c\u5e76\u5c06\u8d44\u91d1\u4ee5\u5229\u606f\u6536\u5165\u7684\u5f62\u5f0f\u8f6c\u79fb\u5230\u56fd\u5916\uff08\u8fd9\u90e8\u5206\u5229\u606f\u6536\u5165\u5728\u56fd\u5916\u5f81\u7a0e\u6216\u6839\u636e\u7a0e\u6536\u534f\u5b9a\u514d\u7a0e\uff09\u3002\u56e0\u6b64\uff0c\u6709\u5173\u2026\u2026\u7684\u6cd5\u89c4 <\/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\/\">\u63a7\u5236\u6027\u5229\u606f\u652f\u51fa <\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5b83\u7684\u8bbe\u8ba1\u76ee\u7684\u5c31\u662f\u4e3a\u4e86\u9632\u6b62\u8fd9\u79cd\u884c\u4e3a\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Goc_nhin_cua_co_quan_thue_ve_chi_phi_lai_vay_giao_dich_lien_ket\"><\/span><b>\u7a0e\u52a1\u673a\u5173\u5bf9\u5173\u8054\u65b9\u5229\u606f\u652f\u51fa\u7684\u770b\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u7a0e\u52a1\u673a\u5173\u7684\u89d2\u5ea6\u6765\u770b\uff0c\u5229\u606f\u652f\u51fa\u4e0d\u4ec5\u4ec5\u662f\u4e00\u9879\u8d22\u52a1\u652f\u51fa\uff0c\u800c\u662f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u79cd\u5feb\u901f\u3001\u9690\u79d8\u5730\u64cd\u7eb5\u5229\u6da6\u7684\u5de5\u5177\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u9700\u63d0\u4f9b\u590d\u6742\u7684\u8f93\u5165\u53d1\u7968\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ea\u9700\u8c03\u6574\u5229\u7387\u6216\u8d37\u6b3e\u989d\u5ea6\uff0c\u5c31\u5f88\u5bb9\u6613\u589e\u52a0\u6210\u672c\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0\u56e0\u6b64\uff0c30% EBITDA \u89c4\u5219\u8bbe\u8ba1\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;\">\u91cf\u5316\u969c\u788d\uff08\u6613\u4e8e\u6d4b\u8bd5\uff0c\u6613\u4e8e\u5e94\u7528\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u9700\u63d0\u4f9b\u8f6c\u8ba9\u5b9a\u4ef7\u8bc1\u660e\uff1b\u8d85\u8fc7\u95e8\u69db\u5c06\u5bfc\u81f4\u53d6\u6d88\u8d44\u683c\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u91c7\u7528\u5e02\u573a\u5408\u7406\u7684\u5229\u7387\uff0c\u5229\u606f\u652f\u51fa\u4ecd\u7136\u53ef\u4ee5\u88ab\u6392\u9664\u5728\u5916\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_hoi_va_Rui_ro_vay_von_trong_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u501f\u8d37\u7684\u673a\u9047\u4e0e\u98ce\u9669\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u5173\u8054\u65b9\u4e4b\u95f4\u501f\u8d37\u76f8\u5173\u7684\u4ea4\u6613\u5229\u606f\u652f\u51fa\u5177\u6709\u4ee5\u4e0b\u51e0\u4e2a\u4f18\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7075\u6d3b\uff1a\u4fbf\u4e8e\u96c6\u56e2\u5185\u90e8\u8d44\u91d1\u8f6c\u79fb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6276\u6301\u5b50\u516c\u53f8\uff0c\u5229\u7387\u53ef\u80fd\u4f1a\u8bbe\u5b9a\u5f97\u4f4e\u4e8e\u5e02\u573a\u5229\u7387\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u5316\uff1a\u5229\u7528\u501f\u5165\u8d44\u91d1\u53ef\u4ee5\u4f18\u5316\u8d22\u52a1\u7ed3\u6784\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u6f5c\u5728\u98ce\u9669\u5de8\u5927\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u7387\u98ce\u9669\uff1a\u8d37\u6b3e\u5fc5\u987b\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u5373\u5229\u7387\u5fc5\u987b\u4e0e\u94f6\u884c\u8d37\u6b3e\u6216\u72ec\u7acb\u7b2c\u4e09\u65b9\u63d0\u4f9b\u7684\u8d37\u6b3e\u5229\u7387\u76f8\u5f53\u3002\u5982\u679c\u5229\u7387\u8fc7\u9ad8\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u4e0b\u8c03\u5229\u606f\u652f\u51fa\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA \u63a7\u5236\u98ce\u9669\uff1a\u5373\u4f7f\u5229\u7387\u4e3a\u5e02\u573a\u5229\u7387\uff0c\u5982\u679c\u51c0\u5229\u606f\u652f\u51fa\u603b\u989d\u8d85\u8fc7\u51c0\u8425\u4e1a\u5229\u6da6\u52a0\u4e0a\u5229\u606f\u652f\u51fa\u548c\u6298\u65e7\uff08EBITDA\uff09\uff0c\u5219\u8d85\u51fa\u90e8\u5206\u5c06\u4e0d\u5141\u8bb8\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u5982\u4f55\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u8fdb\u884c 30% \u95e8\u69db\u4e0b\u7684\u5206\u7c7b\uff0c\u662f\u786e\u4fdd\u5408\u89c4\u7684\u5173\u952e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u4e3b\u52a8\u5bfb\u6c42 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/\">\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u54a8\u8be2\u670d\u52a1 255<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5411 MAN \u2013 Master Accountant Network \u7b49\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u7ec4\u7ec7\u5bfb\u6c42\u652f\u6301\u548c\u4fdd\u62a4\uff0c\u4ee5\u7ef4\u62a4\u60a8\u7684\u8d22\u52a1\u5229\u76ca\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_hien_hanh_ve_khong_che_chi_phi_lai_vay\"><\/span><b>\u73b0\u884c\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4197\" aria-describedby=\"caption-attachment-4197\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4197\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-hien-hanh-ve-khong-che-chi-phi-lai-vay-giao-dich-lien-ket.jpg\" alt=\"Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-hien-hanh-ve-khong-che-chi-phi-lai-vay-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-hien-hanh-ve-khong-che-chi-phi-lai-vay-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-hien-hanh-ve-khong-che-chi-phi-lai-vay-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-hien-hanh-ve-khong-che-chi-phi-lai-vay-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-hien-hanh-ve-khong-che-chi-phi-lai-vay-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4197\" class=\"wp-caption-text\">\u5173\u4e8e\u9650\u5236\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u7684\u73b0\u884c\u89c4\u5b9a\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u7ba1\u7406\u7684\u6700\u5168\u9762\u3001\u6700\u76f4\u63a5\u7684\u89c4\u5b9a\u662f\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung\"><\/span><b>\u9002\u7528\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2020\u5e7411\u67085\u65e5\u653f\u5e9c\u9881\u5e03\u7684\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\uff0c\u5173\u4e8e\u89c4\u8303\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u7a0e\u52a1\u7ba1\u7406\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6761\u4f8b\u5bf9\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u9002\u7528\u8303\u56f4\u975e\u5e38\u5e7f\u6cdb\uff0c\u5305\u62ec\u6240\u6709\u6709\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u65e0\u8bba\u5176\u89c4\u6a21\u5927\u5c0f\u6216\u6240\u5c5e\u884c\u4e1a\uff0c\u53ea\u8981\u4ea7\u751f\u5229\u606f\u652f\u51fa\uff0c\u5747\u9002\u7528\u672c\u6761\u4f8b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_khong_che_chi_phi_lai_vay_Nguong_30_EBITDA\"><\/span><b>\u5229\u606f\u652f\u51fa\u63a7\u5236\u673a\u5236\uff1a30% EBITDA \u9608\u503c<\/b><b>\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 3 \u6b3e\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u6263\u9664\u5f53\u671f\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\u53ef\u4ee5\u6263\u9664\uff0c\u4f46\u524d\u63d0\u662f\u8be5\u603b\u989d\u4e0d\u5f97\u8d85\u8fc7\u5f53\u671f\u7ecf\u8425\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u6263\u9664\u5f53\u671f\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\uff0c\u4ee5\u53ca\u5f53\u671f\u6298\u65e7\u8d39\u7528\u3002\u76f8\u5173\u6cd5\u89c4\u8fd8\u5217\u660e\u4e86\u67d0\u4e9b\u4e0d\u9002\u7528\u6b64\u9879\u89c4\u5b9a\u7684\u60c5\u5f62\u3002.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e0\u8bba\u4f01\u4e1a\u5728\u4ea4\u6613\u4e2d\u4ea7\u751f\u591a\u5c11\u5229\u606f\u652f\u51fa\uff0c\u7a0e\u52a1\u673a\u5173\u53ea\u4f1a\u63a5\u53d7\u843d\u5728\u5b89\u5168\u9608\u503c\u8303\u56f4\u5185\u7684\u90a3\u90e8\u5206\u652f\u51fa\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_khong_duoc_tru_duoc_xac_dinh_nhu_the_nao\"><\/span><b>\u5982\u4f55\u786e\u5b9a\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u662f\u6307\u6263\u9664\u5f53\u671f\u53d1\u751f\u7684\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\uff0c\u5229\u606f\u603b\u652f\u51fa\u8d85\u8fc7\u4ee5\u4e0b\u91d1\u989d\u7684\u90e8\u5206\uff1a\u5f53\u671f\u7ecf\u8425\u51c0\u5229\u6da6\u52a0\u4e0a\u51c0\u5229\u606f\u652f\u51fa\u52a0\u4e0a\u6298\u65e7\u8d39\u7528\u3002\u8fd9\u53ef\u4ee5\u6539\u5199\u6210\u4e00\u4e2a\u5b9e\u7528\u7684\u516c\u5f0f\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u8ba1\u7b9730%\u95e8\u69db\uff0c\u4ece\u7a0e\u52a1\u89d2\u5ea6\u51c6\u786e\u786e\u5b9aEBITDA\uff08\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff09\u81f3\u5173\u91cd\u8981\u3002\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684EBITDA\u4e0e\u6309\u7167\u6807\u51c6\u4f1a\u8ba1\u51c6\u5219\u8ba1\u7b97\u7684EBITDA\u5e76\u4e0d\u5b8c\u5168\u76f8\u540c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA \u7684\u8ba1\u7b97\u65b9\u6cd5\u5982\u4e0b\uff1a<\/span><\/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;\">EBITDA = \u8425\u4e1a\u51c0\u5229\u6da6 + \u5229\u606f\u652f\u51fa + \u6298\u65e7\u652f\u51fa<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6263\u9664\u95e8\u69db\uff1a<\/span><\/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<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u4e0d\u53ef\u62b5\u6263\u90e8\u5206\uff1a<\/b><\/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\u53ef\u62b5\u6263\u90e8\u5206 = \u51c0\u5229\u606f\u652f\u51fa \u2013 \u53ef\u62b5\u6263\u95e8\u69db<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u5173\u6ce8\u6bcf\u4e2a\u7ec4\u6210\u90e8\u5206\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u51c6\u786e\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\uff0c\u9996\u5148\u9700\u8981\u4e86\u89e3\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u4e2d EBITDA \u7684\u6784\u6210\u8981\u7d20\u3002\u8fd9\u4e09\u4e2a\u5173\u952e\u56e0\u7d20\u662f\uff1a\u7ecf\u8425\u51c0\u5229\u6da6\u3001\u51c0\u5229\u606f\u652f\u51fa\u548c\u6298\u65e7\u8d39\u7528\u3002\u4e0b\u8868\u6c47\u603b\u4e86\u5f71\u54cd\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u7684\u56e0\u7d20\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u5f71\u54cd\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u7684\u56e0\u7d20\u6c47\u603b\u8868\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6307\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9a\u4e49\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4ece\u4e1a\u52a1\u8fd0\u8425\u4e2d\u83b7\u5229\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e1a\u52a1\u7ee9\u6548\u62a5\u544a\u4e2d\u4e1a\u52a1\u6d3b\u52a8\u7684\u5229\u6da6\u6307\u6807\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6b64\u5229\u6da6\u4e0d\u5305\u62ec\u5176\u4ed6\u6536\u5165\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5229\u606f\u8d39\u7528\u00a0\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u672c\u671f\u95f4\u53d1\u751f\u7684\u603b\u5229\u606f\u652f\u51fa\uff0c\u7528\u4e8e\u751f\u4ea7\u548c\u7ecf\u8425\u6d3b\u52a8\uff08\u5305\u62ec\u76f8\u5173\u4ea4\u6613\u548c\u72ec\u7acb\u4ea4\u6613\uff09\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0d\u5305\u62ec\uff1a\u5229\u606f\u6536\u5165\u3001\u8d37\u6b3e\u5229\u606f\uff0c\u5e76\u6309\u51c0\u5229\u606f\u652f\u51fa\u8ba1\u7b97\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6298\u65e7\u8d39\u7528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u672c\u671f\u751f\u4ea7\u7ecf\u8425\u6210\u672c\u4e2d\u5305\u542b\u7684\u56fa\u5b9a\u8d44\u4ea7\u3001\u65e0\u5f62\u8d44\u4ea7\u548c\u5206\u914d\u6210\u672c\u7684\u603b\u6298\u65e7\u6210\u672c\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u4e0a\u8868\u4e2d\u7684\u7ec4\u6210\u90e8\u5206\u662f\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u76ee\u7684\u7684 EBITDA \u4ee5\u53ca\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u6700\u5927\u91d1\u989d\u7684\u57fa\u672c\u6b65\u9aa4\uff0c\u4ece\u800c\u907f\u514d\u5229\u606f\u652f\u51fa\u6263\u9664\u4e0d\u88ab\u5141\u8bb8\u6216\u6b20\u7a0e\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khong_ap_dung_co_che_khong_che_lai_vay\"><\/span><b>\u5229\u7387\u4e0a\u9650\u673a\u5236\u4e0d\u9002\u7528\u7684\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">30% EBITDA \u63a7\u5236\u5e76\u975e\u9002\u7528\u4e8e\u6240\u6709\u4f01\u4e1a\u3002\u5177\u4f53\u800c\u8a00\uff0c\u4ee5\u4e0b\u60c5\u51b5\u4e0d\u9002\u7528\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff1a\u5982\u679c\u4f01\u4e1a\u5728\u671f\u95f4\u5185\u6ca1\u6709\u4efb\u4f55\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5219\u6b64\u5229\u606f\u652f\u51fa\u9650\u5236\u673a\u5236\u4e0d\u9002\u7528\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u975e\u5173\u8054\u65b9\u4ea4\u6613\u8d37\u6b3e\uff1a\u5982\u679c\u5229\u606f\u652f\u51fa\u6765\u81ea\u4fe1\u8d37\u673a\u6784\u3001\u94f6\u884c\uff08\u72ec\u7acb\u65b9\uff09\u6216\u975e\u5173\u8054\u65b9\u7684\u8d37\u6b3e\uff0c\u5219\u8fd9\u4e9b\u5229\u606f\u652f\u51fa\u4e0d\u53d7 30% EBITDA \u89c4\u5219\u7684\u63a7\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u4f01\u4e1a\uff1a\u516c\u5171\u670d\u52a1\u5355\u4f4d\u3001\u5728\u4e13\u4e1a\u9886\u57df\uff08\u8bc1\u5238\u3001\u4fdd\u9669\u7b49\uff09\u7ecf\u8425\u4e14\u6709\u81ea\u5df1\u89c4\u7ae0\u5236\u5ea6\u6216\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u4f01\u4e1a\u7b49\uff0c\u5747\u53ef\u8c41\u514d\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u603b\u4e4b\uff0c\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u6709\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u5229\u606f\u652f\u51fa\uff0c\u5219\u5fc5\u987b\u6309\u7167 30% EBITDA \u95e8\u69db\u8fdb\u884c\u8ba1\u7b97\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_gi_xay_ra_khi_doanh_nghiep_bi_loai_tru_chi_phi_lai_vay_giao_dich_lien_ket\"><\/span><b>\u5982\u679c\u4f01\u4e1a\u88ab\u53d6\u6d88\u6263\u9664\u4e0e\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u7684\u5229\u606f\u652f\u51fa\u7684\u8d44\u683c\uff0c\u4f1a\u53d1\u751f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u4f1a\u589e\u52a0\u4f01\u4e1a\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u4ece\u800c\u589e\u52a0\u5e94\u7f34\u7a0e\u6b3e\uff0c\u76f4\u63a5\u5f71\u54cd\u516c\u53f8\u7684\u51c0\u5229\u6da6\u3002\u6b64\u5916\uff0c\u4e0d\u9075\u5b88\u76f8\u5173\u89c4\u5b9a\u8fd8\u53ef\u80fd\u5bfc\u81f4\u5728\u65e5\u540e\u7684\u7a0e\u52a1\u7a3d\u67e5\u4e2d\u56e0\u7a0e\u52a1\u8fdd\u89c4\u884c\u4e3a\u800c\u53d7\u5230\u5904\u7f5a\u3002\u8fd9\u662f\u4f01\u4e1a\u4f1a\u8ba1\u8d22\u52a1\u90e8\u95e8\u7ecf\u5e38\u9762\u4e34\u7684\u6700\u5927\u62c5\u5fe7\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_chi_phi_lai_vay_giao_dich_lien_ket_Tinh_toan_va_ung_dung\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u8d39\u7528\u8be6\u7ec6\u6307\u5357\uff1a\u8ba1\u7b97\u4e0e\u5e94\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4198\" aria-describedby=\"caption-attachment-4198\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4198\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-chi-tiet-chi-phi-lai-vay-giao-dich-lien-ket.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-chi-tiet-chi-phi-lai-vay-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-chi-tiet-chi-phi-lai-vay-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-chi-tiet-chi-phi-lai-vay-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-chi-tiet-chi-phi-lai-vay-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-chi-tiet-chi-phi-lai-vay-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4198\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u8be6\u7ec6\u6307\u5357\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u9700\u8981\u4e00\u4e1d\u4e0d\u82df\u5730\u5173\u6ce8\u7ec6\u8282\uff0c\u5e76\u5f7b\u5e95\u4e86\u89e3\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u8d22\u52a1\u6307\u6807\u7684\u6027\u8d28\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tinh_chi_phi_lai_vay_giao_dich_lien_ket_duoc_tru\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u7684\u8ba1\u7b97\u7a0b\u5e8f\u3002\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u51c6\u786e\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\uff0c\u4f01\u4e1a\u9700\u8981\u9075\u5faa\u7b2c255\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u89c4\u5b9a\u7684\u8ba1\u7b97\u6d41\u7a0b\u3002\u8be5\u6d41\u7a0b\u5305\u62ec\u51e0\u4e2a\u8fde\u7eed\u6b65\u9aa4\uff0c\u4ece\u786e\u5b9a\u51c0\u5229\u606f\u652f\u51fa\u5230\u8ba1\u7b97\u5e94\u7a0eEBITDA\u5e76\u5c06\u5176\u4e0e30%\u9608\u503c\u8fdb\u884c\u6bd4\u8f83\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0b\u8868\u6e05\u6670\u5730\u5217\u51fa\u4e86\u6240\u6709\u6b65\u9aa4\uff0c\u65b9\u4fbf\u4f01\u4e1a\u8fdb\u884c\u6bd4\u8f83\u5e76\u5e94\u7528\u4e8e\u5b9e\u9645\u6570\u636e\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u7684\u786e\u5b9a\u7a0b\u5e8f\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u91c7\u53d6\u7684\u6b65\u9aa4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u98df\u8c31<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8ba1\u7b97\u51c0\u5229\u606f\u652f\u51fa\uff08NIE\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">NIE = \u603b\u5229\u606f\u652f\u51fa\uff08\u5173\u8054\u5229\u606f\u652f\u51fa + \u72ec\u7acb\u5229\u606f\u652f\u51fa\uff09- \u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u6536\u5165\u3002\u8fd9\u662f\u4e0e 30% EBITDA \u95e8\u69db\u8fdb\u884c\u6bd4\u8f83\u7684\u57fa\u7840\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c 2 \u6b65<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u51c0\u8425\u4e1a\u5229\u6da6\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6458\u81ea\u635f\u76ca\u8868\u7b2c30\u9879\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6b65\u9aa43<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8ba1\u7b97\u6298\u65e7\u8d39\u7528\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u672c\u671f\u95f4\u5185\u6240\u6709\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u3001\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u548c\u5206\u644a\u6210\u672c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6b65\u9aa44<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97 EBITDA\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">EBITDA = \u8425\u4e1a\u5229\u6da6 + \u5df2\u53d1\u751f\u5229\u606f\u652f\u51fa\u603b\u989d + \u6298\u65e7\u8d39\u7528\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6b65\u9aa45<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u6700\u5927\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\uff08\u63a7\u5236\u9608\u503c\uff09\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6700\u9ad8\u9608\u503c = 30% x EBITDA\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u7ed3\u8bba<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5982\u679c NIE \u4f4e\u4e8e 30% EBITDA \u9608\u503c\uff0c\u5219\u5168\u90e8 NIE \u5c06\u88ab\u6263\u9664\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c NIE \u5927\u4e8e 30% EBITDA \u9608\u503c\uff0c\u5219\u8d85\u51fa\u90e8\u5206\u4e0d\u8ba1\u5165\u53ef\u6263\u9664\u8d39\u7528\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u603b\u4e4b\uff0c\u7406\u89e3\u4e0a\u8868\u4e2d\u7684\u6bcf\u4e2a\u6b65\u9aa4\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u63a7\u5236\u5229\u606f\u652f\u51fa\uff0c\u5e76\u51c6\u786e\u8bc4\u4f30\u8d85\u8fc7 30% EBITDA \u9608\u503c\u7684\u98ce\u9669\u3002\u4e00\u65e6\u786e\u5b9a\u4e86\u51c0\u5229\u606f\u652f\u51fa (NIE)\u3001EBITDA \u548c\u6700\u9ad8\u63a7\u5236\u6c34\u5e73\uff0c\u4f01\u4e1a\u5c31\u53ef\u4ee5\u5feb\u901f\u786e\u5b9a\u54ea\u4e9b\u5229\u606f\u652f\u51fa\u53ef\u4ee5\u6263\u9664\uff0c\u54ea\u4e9b\u5fc5\u987b\u6d88\u9664\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_truong_hop_EBITDA_duong\"><\/span><b>\u4e3e\u4f8b\u8bf4\u660e EBITDA \u4e3a\u6b63\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e86\u89e3\u4e86\u7a0e\u6536\u51b3\u5b9a\u7684 EBITDA \u7684\u8ba1\u7b97\u8fc7\u7a0b\u548c\u6bcf\u4e2a\u7ec4\u6210\u90e8\u5206\u4e4b\u540e\uff0c\u4e0b\u4e00\u6b65\u5c31\u662f\u770b\u770b\u8fd9\u4e9b\u6307\u6807\u5728\u5b9e\u8df5\u4e2d\u7684\u8868\u73b0\u5982\u4f55\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u793a\u4f8b\u4f7f\u7528\u5047\u8bbe\u7684A\u516c\u53f8\u6570\u636e\uff0c\u8bf4\u660e\u8ba1\u7b97\u51c0\u5229\u606f\u652f\u51fa\u3001EBITDA\u548c30%\u9608\u503c\u7684\u5b8c\u6574\u8fc7\u7a0b\u3002\u4e0b\u8868\u5c06\u5e2e\u52a9\u60a8\u8f7b\u677e\u5730\u7406\u89e3\u5e76\u5c06\u5176\u5e94\u7528\u5230\u60a8\u7684\u4e1a\u52a1\u4e2d\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\u6307\u6807<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u4ef7\u503c\uff08\u5341\u4ebf\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u51c0\u8425\u4e1a\u5229\u6da6<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6307\u6807 30 \u4e1a\u52a1\u7ee9\u6548\u62a5\u544a\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u603b\u5229\u606f\u652f\u51fa\uff08\u4e2d\u95f4\u673a\u6784 + \u72ec\u7acb\u673a\u6784\uff09<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">40<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6765\u81ea\u5173\u8054\u65b9\u7684\u5229\u606f\u652f\u51fa\uff1a350\u4ebf\uff1b\u72ec\u7acb\u65b9\uff1a50\u4ebf<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u5b58\u6b3e\u5229\u606f\u6536\u5165\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u51c0\u5229\u606f\u65f6\u5df2\u6392\u9664\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6298\u65e7\u8d39\u7528<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c0\u5229\u606f\u652f\u51fa\uff08NIE\uff09\uff1a<\/span><\/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;\">NIE = 40 \u2013 5 = 350 \u4ebf\u8d8a\u5357\u76fe<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e EBITDA\uff1a\u00a0<\/span><\/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\u540e EBITDA = \u8425\u4e1a\u5229\u6da6 + \u5229\u606f\u603b\u652f\u51fa + \u6298\u65e7 = 100 + 40 + 20 = 1600 \u4ebf\u8d8a\u5357\u76fe<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">30% EBITDA \u63a7\u5236\u9608\u503c\uff1a<\/span><\/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;\">EBITDA \u9608\u503c = 30% \u00d7 160 = 480 \u4ebf\u8d8a\u5357\u76fe<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u603b\u7ed3\uff1a<\/b><span style=\"font-weight: 400;\"> \u51c0\u5229\u606f\u652f\u51fa350\u4ebf\u4f4e\u4e8e480\u4ebf\uff0c\u56e0\u6b64\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u4ee5\u5168\u90e8\u6263\u9664\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_dac_biet_EBITDA_am_loai_chi_phi_lai_vay_giao_dich_lien_ket\"><\/span><b>\u7279\u6b8a\u60c5\u51b5\uff1a\u4e0d\u5305\u62ec\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u7684 EBITDA \u4e3a\u8d1f\u503c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u53d1\u751f\u91cd\u5927\u7ecf\u8425\u4e8f\u635f\uff0c\u5bfc\u81f4\u51c0\u7ecf\u8425\u5229\u6da6\u4e3a\u8d1f\uff0c\u4e14\u7edd\u5bf9\u503c\u5927\u4e8e\u5229\u606f\u652f\u51fa\u548c\u6298\u65e7\u652f\u51fa\u603b\u989d\u65f6\uff0c\u5c31\u4f1a\u51fa\u73b0\u8d1f EBITDA\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_EBITDA_am_Nguong_khong_che_se_nhu_the_nao\"><\/span><b>\u5f53 EBITDA \u4e3a\u8d1f\u503c\u65f6\uff0c\u63a7\u5236\u9608\u503c\u662f\u591a\u5c11\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a EBITDA\uff1aEBITDA \u5c06\u4e3a\u8d1f\u6570\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u9ad8\u9608\u503c\uff1a\u5982\u679c EBITDA \u4e3a\u8d1f\u6570\uff0c\u5219\u7ed3\u679c\u4e3a\u8d1f\u6570\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a7\u5236\u539f\u5219\uff1a\u6839\u636e\u7a0e\u52a1\u603b\u5c40\u7684\u6307\u5bfc\u65b9\u9488\uff0c\u7531\u4e8e\u63a7\u5236\u9608\u503c\u4e3a\u8d1f\u6570\uff0c\u56e0\u6b64\u6700\u5927\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u5fc5\u987b\u4e3a\u96f6\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c EBITDA \u4e3a\u8d1f\u503c\uff0c\u5219\u6700\u5927\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u5c06\u786e\u5b9a\u4e3a 0\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u5f53\u671f\u7684\u5168\u90e8\u51c0\u5229\u606f\u652f\u51fa\uff08NIE\uff09\u5c06\u4e0d\u8ba1\u5165\u53ef\u62b5\u6263\u8d39\u7528\u3002\u5bf9\u4e8e\u5904\u4e8e\u6295\u8d44\u9636\u6bb5\u3001\u6269\u5927\u751f\u4ea7\u89c4\u6a21\u6216\u9762\u4e34\u7ecf\u8425\u56f0\u5883\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u6784\u6210\u5de8\u5927\u7684\u7a0e\u52a1\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u8d1f EBITDA \u4e0d\u4ec5\u4ec5\u662f\u4e00\u4e2a\u4f1a\u8ba1\u95ee\u9898\uff0c\u5b83\u8fd8\u53cd\u6620\u4e86\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u8fc7\u65e9\u5730\u4f7f\u7528\u8d22\u52a1\u6760\u6746\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6216\u8005\u8bf4\uff0c\u8d44\u672c\u7ed3\u6784\u4e0d\u9002\u5408\u6295\u8d44\u9636\u6bb5\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u56fd\u9645\u516c\u53f8\u4e3b\u52a8\u63a5\u53d7\u4e86\u4f1a\u8ba1\u4e8f\u635f\uff0c\u4f46\u8c03\u6574\u4e86\u8d44\u672c\u7ed3\u6784\uff0c\u4ee5\u907f\u514d\u51fa\u4e8e\u7a0e\u52a1\u76ee\u7684\u51fa\u73b0\u8d1f EBITDA\uff0c\u4ece\u800c\u4ece\u957f\u8fdc\u6765\u770b\u4fdd\u7559\u4e86\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_chi_tiet_vo_EBITDA_am\"><\/span><b>\u5305\u542b\u8d1f EBITDA \u7684\u8be6\u7ec6\u56fe\u793a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c EBITDA \u4e3a\u8d1f\u503c\uff0c\u90a3\u4e48\u4e00\u822c\u6765\u8bf4\uff0c\u6240\u6709\u5229\u606f\u652f\u51fa\u90fd\u6709\u53ef\u80fd\u4e0d\u88ab\u5141\u8bb8\uff08\u5373\uff0c\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u4e0d\u80fd\u6263\u9664\uff09\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_chi_phi_lai_vay_giao_dich_lien_ket\"><\/span><b>\u4f18\u5316\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u6210\u672c\u7684\u7b56\u7565\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u907f\u514d\u88ab\u6392\u9664\u5728\u5229\u606f\u652f\u51fa\u4e4b\u5916\u7684\u98ce\u9669\u5e76\u4f18\u5316\u6cd5\u5f8b\u6210\u672c\uff0c\u4f01\u4e1a\u9700\u8981\u5236\u5b9a\u79ef\u6781\u4e3b\u52a8\u7684\u8d22\u52a1\u548c\u7a0e\u52a1\u7b56\u7565\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_von_va_EBITDA_thong_minh\"><\/span><b>\u667a\u80fd\u8d44\u672c\u548c EBITDA \u89c4\u5212<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u79ef\u6781\u4e3b\u52a8\u7684\u8d44\u672c\u89c4\u5212\u662f\u6700\u597d\u7684\u9632\u5fa1\u673a\u5236\u3002\u4f01\u4e1a\u9700\u8981\u5b9a\u671f\u76d1\u6d4b\u4ee5\u4e0b\u6307\u6807\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA\u9884\u6d4b\uff1a\u5b9a\u671f\u9884\u6d4b\u51c0\u5229\u6da6\u548c\u6298\u65e7\u4ee5\u4f30\u7b97EBITDA\u3002\u5728\u6295\u8d44\u521d\u671f\uff0c\u7531\u4e8e\u6298\u65e7\u989d\u9ad8\u4e14\u5229\u6da6\u5c1a\u672a\u5b9e\u73b0\uff0cEBITDA\uff08\u4e0d\u8ba1\u5229\u606f\u652f\u51fa\uff09\u4e3a\u8d1f\u7684\u98ce\u9669\u975e\u5e38\u9ad8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u80a1\u6743\u548c\u503a\u52a1\u878d\u8d44\u7b56\u7565\uff1a\u5728\u521d\u59cb\u8bbe\u7acb\u9636\u6bb5\u6216\u91cd\u5927\u6269\u5f20\u9636\u6bb5\u4f18\u5148\u589e\u52a0\u80a1\u6743\u8d44\u672c\uff0c\u4ee5\u964d\u4f4e\u6760\u6746\u7387\u5e76\u51cf\u8f7b\u5229\u606f\u652f\u51fa\u538b\u529b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c03\u6574\u8d37\u6b3e\u65f6\u95f4\uff1a\u5982\u679c\u53ef\u80fd\uff0c\u5ef6\u957f\u8d37\u6b3e\u671f\u9650\u6216\u5728\u7a0e\u671f\u7ed3\u675f\u524d\u5c06\u5185\u90e8\u8d37\u6b3e\u8f6c\u6362\u4e3a\u80a1\u6743\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Da_dang_hoa_nguon_von_va_vay_tu_Ben_doc_lap\"><\/span><b>\u5b9e\u73b0\u8d44\u91d1\u6765\u6e90\u591a\u5143\u5316\uff0c\u5e76\u5411\u72ec\u7acb\u7b2c\u4e09\u65b9\u501f\u6b3e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u6709\u6548\u7684\u7b56\u7565\u4e4b\u4e00\u662f\u51cf\u5c11\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u652f\u51fa\u7684\u4f9d\u8d56\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5411\u94f6\u884c\u501f\u6b3e\uff1a\u589e\u52a0\u4ece\u72ec\u7acb\u4fe1\u8d37\u673a\u6784\uff08\u5546\u4e1a\u94f6\u884c\uff09\u7684\u501f\u6b3e\u3002\u8fd9\u4e9b\u8d37\u6b3e\u4ea7\u751f\u7684\u5229\u606f\u652f\u51fa\u5c06\u4e0d\u53d730% EBITDA\u89c4\u5219\u7684\u63a7\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62c5\u4fdd\uff1a\u6bcd\u516c\u53f8\u53ef\u4ee5\u4e3a\u5b50\u516c\u53f8\u4ece\u72ec\u7acb\u94f6\u884c\u83b7\u5f97\u7684\u8d37\u6b3e\u63d0\u4f9b\u62c5\u4fdd\uff0c\u800c\u4e0d\u662f\u76f4\u63a5\u653e\u8d37\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tuan_thu_Ho_so_giao_dich_lien_ket\"><\/span><b>\u9075\u5b88\u5173\u8054\u4ea4\u6613\u89c4\u8303<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e0\u8bba\u60a8\u662f\u5426\u514d\u9664\u5229\u606f\u652f\u51fa\uff0c\u51c6\u5907\u5173\u8054\u4ea4\u6613\u6587\u4ef6\u90fd\u662f\u5f3a\u5236\u6027\u7684\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff1a\u59cb\u7ec8\u786e\u4fdd\u5185\u90e8\u501f\u6b3e\u5229\u7387\u4e0e\u5e02\u573a\u5229\u7387\u4fdd\u6301\u4e00\u81f4\u3002\u5c3d\u7ba1\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e8630% EBITDA\u7684\u95e8\u69db\uff0c\u4f46\u5982\u679c\u5229\u7387\u4e0d\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u7a0e\u52a1\u673a\u5173\u4ecd\u6709\u6743\u8fdb\u884c\u68c0\u67e5\u548c\u8c03\u6574\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u4ef6\uff1a\u51c6\u5907\u5b8c\u6574\u7684\u652f\u6301\u6587\u4ef6\uff08\u56fd\u5bb6\u6982\u51b5\u3001\u5168\u7403\u6982\u51b5\u3001\u5404\u56fd\u5229\u6da6\u62a5\u544a\uff09\uff0c\u4ee5\u8bc1\u660e\u6240\u91c7\u7528\u7684\u5229\u7387\u5408\u7406\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuong_xuyen_thuc_hien_ra_soat\"><\/span><b>\u5b9a\u671f\u8fdb\u884c\u5ba1\u67e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5efa\u7acb\u5b63\u5ea6\u5b9a\u671f\u68c0\u67e5\u5236\u5ea6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b63\u5ea6\u56de\u987e\uff1a\u8ba1\u7b97\u6bcf\u4e2a\u5b63\u5ea6\u7684\u9884\u8ba1 EBITDA \u548c\u51c0\u5229\u606f\u652f\u51fa\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u654f\u611f\u6027\u5206\u6790\uff1a\u5206\u6790 EBITDA \u7684\u53d8\u5316\u4f1a\u5bfc\u81f4\u591a\u5c11\u8d85\u51fa 30% \u9608\u503c\u3002\u8d22\u52a1\u90e8\u95e8\u53ef\u636e\u6b64\u63d0\u51fa\u53ca\u65f6\u7684\u4e1a\u52a1\u6216\u8d22\u52a1\u8c03\u6574\u65b9\u6848\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u5229\u606f\u652f\u51fa\u4e0d\u4e88\u8ba4\u53ef\u7684\u5927\u90e8\u5206\u98ce\u9669\u5e76\u975e\u6e90\u4e8e\u4f01\u4e1a\u7684\u6545\u610f\u8fdd\u89c4\u884c\u4e3a\uff0c\u800c\u662f\u6e90\u4e8e\u7f3a\u4e4f\u9488\u5bf9\u6bcf\u4e2a\u8fd0\u8425\u9636\u6bb5\u91cf\u8eab\u5b9a\u5236\u7684\u6210\u672c\u63a7\u5236\u7b56\u7565\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53EBITDA\u4e0d\u7a33\u5b9a\u6216\u4e3a\u8d1f\u503c\u65f6\uff0c\u5728\u7ed3\u7b97\u65f6\u624d\u5904\u7406\u8fd9\u79cd\u60c5\u51b5\u4e3a\u65f6\u5df2\u665a\u3002\u4f01\u4e1a\u9700\u8981\u6309\u7167\u65e2\u5b9a\u8def\u7ebf\u56fe\uff0c\u4ece\u77ed\u671f\u5230\u957f\u671f\uff0c\u7cfb\u7edf\u5730\u5904\u7406\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5229\u606f\u652f\u51fa\u95ee\u9898\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u4f18\u5316\u5229\u606f\u652f\u51fa\u7684\u4e09\u7ea7\u7b56\u7565\uff0c\u53ef\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u540c\u65f6\u5408\u6cd5\u5730\u4fdd\u62a4\u5176\u7a0e\u6536\u6743\u76ca\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_ngan_han_trong_nam_tai_chinh\"><\/span><b>\u77ed\u671f\u6218\u7565\uff08\u672c\u8d22\u5e74\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u5b63\u5ea6\u5ba1\u67e5NIE \u2013 EBITDA<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c03\u6574\u8d39\u7528\u786e\u8ba4\u548c\u6298\u65e7\u7684\u65f6\u95f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ef6\u957f\u6216\u91cd\u7ec4\u5185\u90e8\u8d37\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luong_trung_han_tu_01_%E2%80%93_03_nam\"><\/span><b>\u4e2d\u671f\u6218\u7565\uff081-3\u5e74\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u90e8\u5206\u5173\u8054\u8d37\u6b3e\u8f6c\u6362\u4e3a\u80a1\u6743\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u52a0\u6709\u62c5\u4fdd\u7684\u72ec\u7acb\u501f\u8d37\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c03\u6574\u5185\u90e8\u878d\u8d44\u6a21\u5f0f<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_dai_han_cau_truc_tap_doan\"><\/span><b>\u957f\u671f\u6218\u7565\uff08\u516c\u53f8\u7ed3\u6784\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91cd\u65b0\u8bbe\u8ba1\u5173\u8054\u91d1\u878d\u653f\u7b56<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ece\u4e00\u5f00\u59cb\u5c31\u89c4\u8303\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u786e\u4fdd\u7b26\u5408BEPS\u6cd5\u89c4\u7684\u524d\u63d0\u4e0b\uff0c\u4f18\u5316\u7a0e\u6536\u653f\u7b56\u3002.<\/span><\/li>\n<\/ul>\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;\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5229\u606f\u652f\u51fa\u4e0d\u518d\u662f\u5ba1\u8ba1\u65f6\u624d\u9700\u8981\u8003\u8651\u7684\u95ee\u9898\uff0c\u800c\u662f\u9700\u8981\u4ece\u8d22\u52a1\u89c4\u5212\u9636\u6bb5\u5c31\u79ef\u6781\u63a7\u5236\u7684\u56e0\u7d20\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5373\u4f7f EBITDA \u7684\u8ba1\u7b97\u65b9\u6cd5\u5b58\u5728\u5fae\u5c0f\u7684\u5dee\u5f02\uff0c\u4e5f\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u5931\u53bb\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u6240\u6709\u6743\u5229\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u4f1a\u4ea7\u751f\u5927\u91cf\u5229\u606f\u652f\u51fa\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76ee\u524d\u5904\u4e8e\u6295\u8d44\u9636\u6bb5\uff0cEBITDA\u8f83\u4f4e\u6216\u4e3a\u8d1f\u503c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6216\u8bb8\uff0c\u7b2c 255 \u53f7\u6cd5\u4ee4\u7684\u5f71\u54cd\u4ece\u672a\u5f97\u5230\u7cfb\u7edf\u6027\u7684\u8bc4\u4f30\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53ca\u65e9\u8bc4\u4f30\u548c\u9002\u5f53\u91cd\u7ec4\u5c06\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u62d6\u6b20\u7a0e\u6b3e\u7684\u98ce\u9669\uff0c\u540c\u65f6\u5c06 30% EBITDA \u9650\u5236\u8f6c\u5316\u4e3a\u5408\u6cd5\u7684\u7a0e\u6536\u6760\u6746\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u9700\u8981\u4e13\u5bb6\u652f\u6301\u548c\u5efa\u8bae\uff1f<\/span><\/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 style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b>\u00a0\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/li>\n<li aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b>\u00a00903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b>\u00a0man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b>\u00a0<a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\"><strong>\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/strong>\u00a0<\/a><\/li>\n<li aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b>\u00a0<a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\"><strong>\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/strong>\u00a0<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f\u00a0<strong><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/strong>. \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.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chi_phi_lai_vay_giao_dich_lien_ket\"><\/span><strong>\u5173\u4e8e\u5173\u8054\u65b9\u8d37\u6b3e\u5229\u606f\u652f\u51fa\u7684\u5e38\u89c1\u95ee\u9898<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_rong_NIE_la_gi\"><\/span><b>\u51c0\u5229\u606f\u652f\u51fa\uff08NIE\uff09\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c0\u5229\u606f\u652f\u51fa\u662f\u6307\u8be5\u671f\u95f4\u5185\u53d1\u751f\u7684\u603b\u5229\u606f\u652f\u51fa\u4e0e\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u6536\u5165\u4e4b\u95f4\u7684\u5dee\u989d\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_vuot_nguong_30_EBITDA_thi_sao\"><\/span><b>\u5982\u679c EBITDA \u8d85\u8fc7 30% \u9608\u503c\u4f1a\u53d1\u751f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u8d85\u8fc7 30% EBITDA \u7684\u90e8\u5206\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u5c06\u4e0d\u80fd\u6263\u9664\uff0c\u4ece\u800c\u5bfc\u81f4\u5e94\u7f34\u7a0e\u6b3e\u589e\u52a0\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_am_co_duoc_tru_chi_phi_lai_vay_khong\"><\/span><b>\u8d1f EBITDA \u80fd\u5426\u7528\u4e8e\u6263\u9664\u5229\u606f\u652f\u51fa\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53 EBITDA \u4e3a\u8d1f\u503c\u65f6\uff0c30% \u63a7\u5236\u9608\u503c\u4e5f\u4e3a\u8d1f\u503c\uff0c\u8fd9\u610f\u5473\u7740\u6700\u5927\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u4e3a\u96f6\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u6240\u6709\u51c0\u5229\u606f\u652f\u51fa\u5747\u4e0d\u5f97\u62b5\u6263\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lai_suat_vay_giua_cac_ben_lien_ket_bao_nhieu_la_hop_ly\"><\/span><b>\u5408\u7406\u7684\u7b2c\u4e09\u65b9\u501f\u8d37\u5229\u7387\u662f\u591a\u5c11\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5229\u7387\u5fc5\u987b\u9075\u5faa\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u5373\u5229\u7387\u5e94\u4e0e\u72ec\u7acb\u673a\u6784\u5728\u7c7b\u4f3c\u6761\u4ef6\u4e0b\u9002\u7528\u7684\u5229\u7387\u76f8\u540c\u3002\u5982\u679c\u5229\u7387\u8fc7\u9ad8\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u4e0b\u8c03\u5229\u7387\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft \u0111ang l\u00e0 m\u1ed9t trong nh\u1eefng \u201c\u0111i\u1ec3m n\u00f3ng\u201d khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf TNDN h\u00e0ng ch\u1ee5c \u0111\u1ebfn h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng ch\u1ec9 sau m\u1ed9t \u0111\u1ee3t thanh tra. Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn \u00e1p d\u1ee5ng l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng, h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5060,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2488","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\/2488","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=2488"}],"version-history":[{"count":13,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2488\/revisions"}],"predecessor-version":[{"id":5061,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2488\/revisions\/5061"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5060"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}