{"id":2513,"date":"2025-11-20T00:14:13","date_gmt":"2025-11-20T07:14:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2513"},"modified":"2026-04-13T11:55:40","modified_gmt":"2026-04-13T04:55:40","slug":"cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/","title":{"rendered":"\u5982\u4f55\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u652f\u51fa\uff1a\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u4ec0\u4e48\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5982\u4f55\u8ba1\u7b97 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-trong-giao-dich-lien-ket\/\">\u5229\u606f\u652f\u51fa<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 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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\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Pham_vi_ap_dung_cua_Quy_dinh_khong_che\" >\u7ba1\u5236\u6761\u4f8b\u7684\u9002\u7528\u8303\u56f4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Cac_truong_hop_duoc_loai_tru_khoi_Quy_dinh_khong_che\" >\u4e0d\u53d7\u7ba1\u5236\u6761\u4f8b\u7ea6\u675f\u7684\u6848\u4f8b<\/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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Cong_thuc_vang_han_che_chi_phi_lai_vay_30_EBITDA\" >\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u9ec4\u91d1\u516c\u5f0f\uff0830% EBITDA\uff09<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Cach_tinh_EBITDA_theo_Nghi_dinh_132\" >\u5982\u4f55\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97EBITDA<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Quy_trinh_xac_dinh_chi_phi_lai_vay_duoc_tru\" >\u786e\u5b9a\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u7684\u7a0b\u5e8f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Buoc_1_Tinh_chi_phi_thuan\" >\u6b65\u9aa4 1\uff1a\u8ba1\u7b97\u51c0\u6210\u672c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Buoc_2_Tinh_muc_gioi_han\" >\u6b65\u9aa4 2\uff1a\u8ba1\u7b97\u6781\u9650<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Buoc_3_So_sanh_va_xac_dinh_chi_phi_lai_vay_duoc_tru\" >\u6b65\u9aa4 3\uff1a\u6bd4\u8f83\u5e76\u786e\u5b9a\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Buoc_4_Xac_dinh_chi_phi_lai_vay_khong_duoc_tru\" >\u7b2c\u56db\u6b65\uff1a\u786e\u5b9a\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa<\/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\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Buoc_5_Xu_ly_phan_chi_phi_khong_duoc_tru\" >\u7b2c\u4e94\u6b65\uff1a\u5904\u7406\u4e0d\u53ef\u62b5\u6263\u7684\u8d39\u7528\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Vi_du_minh_hoa_chi_tiet_ve_cach_tich_chi_phi_lai_vay_theo_Nghi_dinh_132\" >\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u8be6\u7ec6\u8bf4\u660e\u5982\u4f55\u8ba1\u7b97\u5229\u606f\u652f\u51fa<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Truong_hop_2_Chi_phi_lai_vay_vuot_nguong\" >\u6848\u4f8b 2\uff1a\u5229\u606f\u652f\u51fa\u8d85\u8fc7\u9608\u503c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Xu_ly_chi_phi_lai_vay_khong_duoc_tru\" >\u5904\u7406\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Quy_tac_chuyen_chi_phi_lai_vay\" >\u5229\u606f\u652f\u51fa\u8f6c\u79fb\u89c4\u5219\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Han_che_cua_viec_chuyen_tiep\" >\u8f6c\u53d1\u7684\u5c40\u9650\u6027<\/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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_nam_vung_cach_tinh_chi_phi_lai_vay_theo_Nghi_dinh_132\"><\/span><b>T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_3780\" aria-describedby=\"caption-attachment-3780\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3780\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tam-quan-trong-cua-viec-nam-vung-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u00eac n\u1eafm v\u1eefng c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tam-quan-trong-cua-viec-nam-vung-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tam-quan-trong-cua-viec-nam-vung-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tam-quan-trong-cua-viec-nam-vung-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tam-quan-trong-cua-viec-nam-vung-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tam-quan-trong-cua-viec-nam-vung-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3780\" class=\"wp-caption-text\">T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u00eac n\u1eafm v\u1eefng c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u786e\u5b9a\u6b63\u786e\u7684\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u4e0d\u4ec5\u662f\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u7684\u8981\u6c42\uff0c\u4e5f\u662f\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u548c\u4f18\u5316\u5408\u7406\u6210\u672c\u7684\u5173\u952e\u63aa\u65bd\u3002\u5982\u679c\u516c\u5f0f\u4e2d\u54ea\u6015\u4e00\u4e2a\u5fae\u5c0f\u7684\u53c2\u6570\u8ba1\u7b97\u9519\u8bef\uff0c\u60a8\u7684\u4f01\u4e1a\u90fd\u53ef\u80fd\u9762\u4e34\u7a0e\u52a1\u673a\u5173\u7684\u8ffd\u7f34\u3001\u6ede\u7eb3\u91d1\u751a\u81f3\u7a0e\u52a1\u8bc4\u4f30\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nen_tang_phap_ly_cua_chi_phi_lai_vay_duoc_tru\"><\/span><b>\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6df1\u5165\u63a2\u8ba8\u5982\u4f55\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u4e4b\u524d\uff0c\u4f01\u4e1a\u9700\u8981\u6e05\u695a\u5730\u4e86\u89e3\u8be5\u6cd5\u4ee4\u7684\u80cc\u666f\u548c\u6838\u5fc3\u539f\u5219\u3002<\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"> \u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u81ea2020\u5e7412\u670820\u65e5\u8d77\u751f\u6548\uff0c\u9002\u7528\u4e8e2020\u5e74\u53ca\u4ee5\u540e\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u671f\u95f4\uff09\u7684\u53d1\u5e03\u662f\u4e3a\u4e86\u53d6\u4ee3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/chinhphu.vn\/default.aspx?pageid=27160&amp;docid=188522\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4e3b\u8981\u76ee\u6807\u662f\u7ba1\u7406\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u7a0e\u52a1\uff0c\u4e5f\u79f0\u4e3a\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\uff08\u53cd\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u2014\u2014BEPS\uff09\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>\u8bc6\u522b\u5177\u6709\u76f8\u5173\u4ea4\u6613\u7684\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u7b2c132\u53f7\u6cd5\u4ee4\u7684\u524d\u8eab\uff09\uff0c\u63a7\u80a1\u6743\u76ca\u8d39\u7528\u4ec5\u9002\u7528\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u3002\u7136\u800c\uff0c\u7b2c132\u53f7\u6cd5\u4ee4\u6269\u5927\u4e86\u76d1\u7ba1\u8303\u56f4\uff0c\u4f46\u4f01\u4e1a\u9996\u5148\u5fc5\u987b\u786e\u5b9a\u81ea\u8eab\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4e3b\u4f53\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u662f\u6307\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u3002\u786e\u5b9a\u5173\u8054\u65b9\u67099\u9879\u6807\u51c6\uff0c\u4f01\u4e1a\u9700\u8981\u7279\u522b\u6ce8\u610f\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng: T<\/b><span style=\"font-weight: 400;\">i\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh c\u00e1c B\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6\u7ec4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5173\u7cfb\u5b9a\u4e49\u7684\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">\u8d44\u672c\u6807\u51c6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u76f4\u63a5\u6216\u95f4\u63a5\u63a7\u5236\uff1a\u4e00\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u540c\u4e00\u7b2c\u4e09\u65b9\u63a7\u5236\uff1a\u4e24\u4e2a\u6216\u591a\u4e2a\u5f53\u4e8b\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u53d7\u7b2c\u4e09\u65b9\u63a7\u5236\u6216\u6307\u6325\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7b2c\u4e09\u65b9\u8d44\u672c\uff1a\u6bcf\u5bb6\u4f01\u4e1a\u81f3\u5c11\u6709 20% \u7684\u80a1\u6743\u7531\u540c\u4e00\u7b2c\u4e09\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">\u8fd0\u8425\u548c\u4eba\u5458\u6807\u51c6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8054\u5408\u8463\u4e8b\u4f1a\uff1a\u4e24\u4e2a\u6216\u4e24\u4e2a\u4ee5\u4e0a\u7684 50% \u4f01\u4e1a\u62e5\u6709\u82e5\u5e72\u540d\u8463\u4e8b\u4f1a\u6210\u5458\u6216\u6709\u6743\u51b3\u5b9a\u8d22\u52a1\u548c\u4e1a\u52a1\u653f\u7b56\u7684\u4e2a\u4eba\uff0c\u8fd9\u4e9b\u6210\u5458\u6216\u4e2a\u4eba\u7531\u540c\u4e00\u7b2c\u4e09\u65b9\u4efb\u547d\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4eba\u4e8b\u8054\u7cfb\u3001\u5bb6\u5ead\u5173\u7cfb\uff1a\u53cc\u65b9\u8463\u4e8b\u4f1a\u6210\u5458\u4e4b\u95f4\u5b58\u5728\u5bb6\u5ead\u5173\u7cfb\uff08\u59bb\u5b50\u3001\u4e08\u592b\u3001\u7236\u4eb2\u3001\u6bcd\u4eb2\u3001\u5b50\u5973\u3001\u5144\u5f1f\u59d0\u59b9\uff09\u6216\u592b\u59bb\u5173\u7cfb\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u548c\u4e1a\u52a1\u6807\u51c6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u501f\u6b3e\u6216\u62c5\u4fdd\uff1a\u4e00\u65b9\u5411\u53e6\u4e00\u65b9\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u8d37\u6b3e\u91d1\u989d\u5360\u51fa\u8d44\u989d\u7684 25% \u4ee5\u4e0a\uff0c\u4e14\u5360\u501f\u6b3e\u65b9\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e3b\u5bfc\u4f9b\u5e94\u6765\u6e90\uff1a\u4e00\u65b9\u63d0\u4f9b\u7684\u539f\u6750\u6599\/\u7528\u54c1\/\u670d\u52a1\u4ef7\u503c\u8d85\u8fc7\u53e6\u4e00\u65b9\u540c\u7c7b\u539f\u6750\u6599\u3001\u7528\u54c1\u548c\u670d\u52a1\u603b\u4ef7\u503c\u7684 50%\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6280\u672f\u63a7\u5236\uff1a\u4e00\u65b9\u63a7\u5236\u7684\u6280\u672f\u3001\u751f\u4ea7\u6216\u72ec\u5bb6\u4ea7\u54c1\u3001\u670d\u52a1\u6216\u91c7\u8d2d\u6216\u9500\u552e\u5360\u53cc\u65b9\u603b\u6536\u5165\u6216\u652f\u51fa\u7684 50% \u4ee5\u4e0a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5546\u4e1a\u5408\u540c\u5360\u5f88\u5927\u6bd4\u4f8b\uff1a\u53cc\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u5360\u8be5\u671f\u95f4\u53cc\u65b9\u4ea4\u6613\u603b\u989d\u7684 50%%\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u662f\u5224\u65ad\u662f\u5426\u9700\u8981\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u7684\u9996\u8981\u4e5f\u662f\u6700\u91cd\u8981\u7684\u6b65\u9aa4\u3002\u540c\u65f6\uff0c\u8fd9\u4e5f\u662f\u56de\u7b54\u5982\u4f55\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5173\u8054\u65b9\u4ea4\u6613\u8fd9\u4e00\u95ee\u9898\u7684\u5173\u952e\u6b65\u9aa4\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_%E2%80%9Cmong_von%E2%80%9D\"><\/span><b>\u201c\u8d44\u672c\u8584\u5f31\u201d\u539f\u5219<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7b2c132\u53f7\u6cd5\u4ee4\u9650\u5236\u4e86\u5229\u606f\u652f\u51fa\u7684\u6263\u9664\uff0c\u4ee5\u89e3\u51b3\u201c\u8d44\u672c\u5f31\u5316\u201d\u95ee\u9898\u3002\u8fd9\u79cd\u73b0\u8c61\u6307\u7684\u662f\u8de8\u56fd\u516c\u53f8\u6545\u610f\u589e\u52a0\uff08\u6765\u81ea\u5173\u8054\u65b9\u7684\uff09\u501f\u6b3e\uff0c\u5e76\u51cf\u5c11\u5728\u9ad8\u7a0e\u6536\u56fd\u5bb6\u7684\u6743\u76ca\uff0c\u4ee5\u4fbf\u5c06\u5229\u6da6\u4ee5\u5229\u606f\u652f\u51fa\u7684\u5f62\u5f0f\u8f6c\u79fb\u51fa\u8be5\u56fd\uff0c\u4ece\u800c\u51cf\u5c11\u5e94\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5229\u6da6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u539f\u5219\u6839\u636e\u5229\u6da6\u7684\u767e\u5206\u6bd4\u8bbe\u5b9a\u4e86\u5177\u4f53\u7684\u9650\u989d\uff0c\u4ee5\u786e\u5b9a\u7b2c 132 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u3002<\/span><\/p>\n<blockquote><p><strong>\u53c2\u8003\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung_cua_Quy_dinh_khong_che\"><\/span><b>\u7ba1\u5236\u6761\u4f8b\u7684\u9002\u7528\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5173\u952e\u4e14\u5e38\u5e38\u4ee4\u4eba\u56f0\u60d1\u7684\u53d8\u5316\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9650\u5236\uff1a30% \u63a7\u5236\u6c34\u5e73\u9002\u7528\u4e8e\u4f01\u4e1a\u5728\u8be5\u671f\u95f4\u53d1\u751f\u7684\u603b\u51c0\u5229\u606f\u652f\u51fa\uff0c\u5305\u62ec\u4e0e\u5173\u8054\u65b9\u7684\u8d37\u6b3e\u4ea4\u6613\u548c\u4e0e\u72ec\u7acb\u65b9\u7684\u8d37\u6b3e\u4ea4\u6613\uff08\u4e0d\u5305\u62ec\u4f8b\u5916\u60c5\u51b5\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76ee\u7684\uff1a\u786e\u4fdd\u516c\u5e73\u6027\u5e76\u66f4\u6709\u6548\u5730\u6253\u51fb\u5173\u8054\u65b9\u4ea4\u6613\u3002\u56e0\u6b64\uff0c\u5982\u679c\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5176\u5168\u90e8\u5229\u606f\u652f\u51fa\u5c06\u53d7\u5230\u9650\u5236\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u63a7\u5236\u6027\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\u5e7f\u6cdb\u9002\u7528\u4e8e\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u4f46\u6cd5\u5f8b\u4ecd\u89c4\u5b9a\u4e86\u4e00\u4e9b\u4f8b\u5916\u60c5\u51b5\uff0c\u4ee5\u786e\u4fdd\u516c\u5e73\u6027\u5e76\u53cd\u6620\u8d22\u52a1\u6d3b\u52a8\u7684\u771f\u5b9e\u6027\u8d28\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u6e05\u695a\u4e86\u89e3\u6839\u636e\u7b2c\u5341\u516d\u6761\u7b2c\u4e09\u6b3ed\u9879\u89c4\u5b9a\u4e0d\u9002\u7528\u63a7\u5236\u6027\u5229\u606f\u652f\u51fa\u89c4\u5b9a\u7684\u60c5\u51b5\uff0c\u4ee5\u4fbf\u51c6\u786e\u8bc4\u4f30\u81ea\u8eab\u7684\u4e49\u52a1\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_loai_tru_khoi_Quy_dinh_khong_che\"><\/span><b>\u4e0d\u53d7\u7ba1\u5236\u6761\u4f8b\u7ea6\u675f\u7684\u6848\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e3a\u907f\u514d\u5f71\u54cd\u6b63\u5e38\u7684\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\uff0c\u7b2c132\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u5229\u606f\u652f\u51fa\u4e0d\u53d730% EBITDA\u95e8\u69db\u7684\u9650\u5236\u3002\u8fd9\u6709\u52a9\u4e8e\u51cf\u8f7b\u8ba1\u7b97\u548c\u5408\u89c4\u8d1f\u62c5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0d\u53d7\u63a7\u5236\u7684\u5229\u606f\u652f\u51fa 30% \u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6765\u81ea\u5546\u4e1a\u94f6\u884c\u6216\u4fe1\u8d37\u673a\u6784\u7684\u8d37\u6b3e\uff1a\u6307\u5728\u8d8a\u5357\u5883\u5185\u4ece\u8fd9\u4e9b\u673a\u6784\u83b7\u5f97\u7684\u8d37\u6b3e\u6240\u4ea7\u751f\u7684\u5229\u606f\u652f\u51fa\u3002\u8fd9\u662f\u4e0e\u4e4b\u524d\u7684\u89c4\u5b9a\u76f8\u6bd4\u6700\u91cd\u8981\u7684\u653e\u5bbd\u63aa\u65bd\uff0c\u65e8\u5728\u9f13\u52b1\u4f01\u4e1a\u5728\u56fd\u5185\u501f\u8d37\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\u8d37\u6b3e\uff0c\u653f\u5e9c\u8d44\u91d1\uff1a\u7528\u4e8e\u5b9e\u65bd\u653f\u5e9c\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\u7684\u8d37\u6b3e\uff08\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\u8d44\u91d1\uff0c\u653f\u5e9c\u4f18\u60e0\u8d37\u6b3e\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u5b9e\u65bd\u91cd\u70b9\u8ba1\u5212\u548c\u9879\u76ee\u7684\u8d37\u6b3e\uff1a\u7528\u4e8e\u5b9e\u65bd\u6295\u8d44\u53d1\u5c55\u57fa\u7840\u8bbe\u65bd\u3001\u793e\u4f1a\u4f4f\u623f\u548c\u5546\u4e1a\u4f4f\u623f\u5b89\u7f6e\u8ba1\u5212\u548c\u9879\u76ee\u7684\u8d37\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u53ea\u6709\u8be5\u6392\u9664\u7ec4\u522b\u7684\u8d37\u6b3e\uff08\u6ca1\u6709\u5176\u4ed6\u53d7\u63a7\u8d37\u6b3e\uff09\uff0c\u5219\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u5c06\u53d8\u5f97\u7b80\u5355\u5f97\u591a\uff0c\u56e0\u6b64\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u5c06\u9075\u5faa\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7684\u4e00\u822c\u89c4\u5b9a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cong_thuc_vang_han_che_chi_phi_lai_vay_30_EBITDA\"><\/span><b>\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u9ec4\u91d1\u516c\u5f0f\uff0830% EBITDA\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6838\u5fc3\u90e8\u5206\uff0c\u5176\u4e2d\u8be6\u7ec6\u89e3\u91ca\u4e86\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u516c\u5f0f\uff0c\u5e76\u63d0\u4f9b\u4e86\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u6700\u51c6\u786e\u5730\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u7684\u8be6\u7ec6\u8bf4\u660e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 3 \u6b3e\u7684\u89c4\u5b9a\uff0c\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u6263\u9664\u7eb3\u7a0e\u4eba\u671f\u95f4\u4ea7\u751f\u7684\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u51c0\u5229\u606f\u652f\u51fa\u603b\u989d\uff0c\u53ef\u4ee5\u5728\u4e0d\u8d85\u8fc7\u8be5\u671f\u95f4\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u51c0\u5229\u606f\u652f\u51fa\u52a0\u4e0a\u8be5\u671f\u95f4\u6298\u65e7\u8d39\u7528\u7684 30% \u7684\u60c5\u51b5\u4e0b\u6263\u9664\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_nghia_cong_thuc\"><\/span><b>\u516c\u5f0f\u7684\u542b\u4e49<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\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;\">\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa \u2264 \u5b9e\u9645\u51c0\u5229\u606f\u652f\u51fa \u2264 30% x (\u51c0\u5229\u6da6 + \u51c0\u5229\u606f\u652f\u51fa + \u6298\u65e7\u8d39\u7528)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u8be5\u516c\u5f0f\u663e\u793a\u4e86\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u4e0a\u9650\uff0c\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ea\u80fd\u6263\u9664\u5b9e\u9645\u53d1\u751f\u7684\u51c0\u5229\u606f\u652f\u51fa\uff0c\u4e5f\u5c31\u662f\u8bf4\uff0c\u4ed6\u4eec\u4e0d\u80fd\u6263\u9664\u8d85\u8fc7\u5b9e\u9645\u652f\u4ed8\u7684\u5229\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u91cd\u8981\u7684\u662f\uff0c\u8ba1\u5165\u53ef\u6263\u9664\u8d39\u7528\u7684\u51c0\u5229\u606f\u652f\u51fa\u91d1\u989d\u4e0d\u5f97\u8d85\u8fc7 30% EBITDA\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u53ea\u6709\u5728\u4e0d\u8d85\u8fc7 30% EBITDA \u9650\u989d\u7684\u60c5\u51b5\u4e0b\u624d\u80fd\u6263\u9664\u3002\u8d85\u8fc7\u6b64\u9650\u989d\u7684\u90e8\u5206\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u5c06\u88ab\u6392\u9664\u5728\u5916\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u516c\u5f0f\u65e8\u5728\u9632\u6b62\u5173\u8054\u65b9\u4e4b\u95f4\u901a\u8fc7\u501f\u8d37\u4ea4\u6613\u8f6c\u79fb\u5229\u6da6\u3002\u540c\u65f6\uff0c\u5b83\u786e\u4fdd\u8d22\u52a1\u900f\u660e\u5ea6\uff0c\u9650\u5236\u4f01\u4e1a\u865a\u62a5\u501f\u8d37\u6210\u672c\u4ee5\u51cf\u5c11\u7a0e\u6536\uff0c\u5e76\u51c6\u786e\u53cd\u6620\u4f01\u4e1a\u7684\u76c8\u5229\u80fd\u529b\u3002<\/span><\/p>\n<blockquote><p><strong>\u53c2\u89c1\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-lai-vay-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u8ba1\u7b97\u516c\u5f0f<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Cac_tham_so_quan_trong_trong_cach_tinh_chi_phi_lai_vay_theo_Nghi_dinh_132\"><\/span><b>\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u6210\u672c\u7684\u91cd\u8981\u53c2\u6570<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_3779\" aria-describedby=\"caption-attachment-3779\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3779\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-tham-so-quan-trong-trong-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132.jpg\" alt=\"C\u00e1c tham s\u1ed1 quan tr\u1ecdng trong c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-tham-so-quan-trong-trong-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-tham-so-quan-trong-trong-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-tham-so-quan-trong-trong-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-tham-so-quan-trong-trong-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-tham-so-quan-trong-trong-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3779\" class=\"wp-caption-text\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u6210\u672c\u7684\u91cd\u8981\u53c2\u6570<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8981\u4e86\u89e3\u5982\u4f55\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u652f\u51fa\uff0c\u4f01\u4e1a\u5fc5\u987b\u51c6\u786e\u786e\u5b9a\u4ee5\u4e0b\u4e09\u4e2a\u53c2\u6570\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_thuan\"><\/span><b>\u51c0\u5229\u606f\u652f\u51fa<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u51c0\u5229\u606f\u652f\u51fa\u662f\u6307\u5b9e\u9645\u53ef\u63a7\u7684\u5229\u606f\u652f\u51fa\u3002<\/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;\">\u51c0\u5229\u606f\u652f\u51fa = \u672c\u671f\u53d1\u751f\u7684\u5229\u606f\u603b\u652f\u51fa \u2013 \u603b\u5229\u606f<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u91cc\u9762\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u606f\u8d39\u7528\uff1a\u6307\u8be5\u671f\u95f4\u8bb0\u5f55\u7684\u603b\u5229\u606f\u8d39\u7528\uff08\u4e0d\u5305\u62ec\u8d44\u672c\u5316\u5229\u606f\u8d39\u7528\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\uff1a\u672c\u671f\u95f4\u4ea7\u751f\u7684\u5b58\u6b3e\u5229\u606f\uff08\u5305\u62ec\u5b9a\u671f\u5b58\u6b3e\u548c\u975e\u5b9a\u671f\u5b58\u6b3e\uff09\u548c\u5546\u4e1a\u8d37\u6b3e\u5229\u606f\u6536\u5165\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u51c0\u5229\u606f\u652f\u51fa\u5c0f\u4e8e\u96f6\uff0c\u5373\u4f01\u4e1a\u5229\u606f\u6536\u5165\u5927\u4e8e\u5229\u606f\u652f\u51fa\uff0c\u521930%\u63a7\u5236\u9650\u989d\u4e0d\u9002\u7528\uff08\u8be5\u6cd5\u4ee4\u89c4\u5b9a\u7684\u662f\u652f\u51fa\u9650\u989d\uff0c\u800c\u975e\u6536\u5165\u9650\u989d\uff09\u3002\u4f46\u662f\uff0c\u4f01\u4e1a\u4ecd\u9700\u8ba1\u7b97EBITDA\u4ee5\u786e\u4fdd\u5408\u89c4\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cach_tinh_EBITDA_theo_Nghi_dinh_132\"><\/span><b>\u5982\u4f55\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u590d\u6742\u7684\u53c2\u6570\uff0c\u4e0e\u8d22\u52a1\u4f1a\u8ba1\u4e2d\u8ba1\u7b97 EBITDA \u7684\u4f20\u7edf\u65b9\u6cd5\u4e0d\u540c\u3002<\/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\u5229\u6da6 + \u51c0\u5229\u606f\u652f\u51fa + \u6298\u65e7\u652f\u51fa<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6b63\u786e\u786e\u5b9a\u7b2c132\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u768430% EBITDA\u9650\u989d\uff0c\u4f01\u4e1a\u9700\u8981\u6e05\u695a\u4e86\u89e3\u8be5\u6307\u6807\u7684\u6bcf\u4e2a\u7ec4\u6210\u90e8\u5206\u4ee5\u53ca\u5982\u4f55\u4ece\u8d22\u52a1\u62a5\u544a\u4e2d\u83b7\u53d6\u51c6\u786e\u6570\u636e\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u5404\u9879\u6307\u6807\u3001\u6570\u636e\u6765\u6e90\u4ee5\u53ca\u6bcf\u4e2a\u7ec4\u6210\u90e8\u5206\u7684\u542b\u4e49\uff0c\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u6df7\u6dc6\u5e76\u51c6\u786e\u5e94\u7528\u516c\u5f0f\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;\"> \u89e3\u91ca\u635f\u76ca\u8868\u4e2d\u7684\u7ec4\u6210\u6307\u6807\u3002\u00a0<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6210\u5206<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6839\u636e\u4e1a\u52a1\u6210\u679c\u62a5\u544a<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u89e3\u91ca<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u51c0\u8425\u4e1a\u5229\u6da6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4ee3\u7801 21\uff08\u7a0e\u524d\u4f1a\u8ba1\u5229\u6da6\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee3\u7801 22\uff08\u5f53\u671f\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\uff09<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u901a\u5e38\u7406\u89e3\u4e3a\u7a0e\u524d\u5229\u6da6\uff08\u4ee3\u7801 21\uff09\uff0c\u4f46\u5fc5\u987b\u6839\u636e\u5176\u4ed6\u975e\u7ecf\u8425\u6027\u6536\u5165\u6216\u652f\u51fa\u8fdb\u884c\u8c03\u6574\u3002\u5b9e\u9645\u4e0a\uff0c\u5b83\u5e94\u8be5\u88ab\u89c6\u4e3a\u7ecf\u8425\u6d3b\u52a8\u5229\u6da6\uff08\u4ee3\u7801 20\uff09\uff0c\u5e76\u6839\u636e\u5176\u4ed6\u56e0\u7d20\u8fdb\u884c\u8c03\u6574\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u51c0\u5229\u606f\u652f\u51fa<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u51c0\u5229\u606f\u652f\u51fa\u6309\u4ee5\u4e0b\u516c\u5f0f\u8ba1\u7b97\uff1a<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6263\u9664\u5229\u606f\u6536\u5165\u540e\u7684\u5229\u606f\u652f\u51fa\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6298\u65e7\u8d39\u7528<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u662f\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u6210\u672c\u548c\u957f\u671f\u8d44\u4ea7\u914d\u7f6e\u6210\u672c\u4e4b\u548c\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8d26\u7c3f\u4e0a\u7684\u6570\u5b57\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u5173\u4e8e\u51c0\u8425\u4e1a\u5229\u6da6\u7684\u91cd\u8981\u8bf4\u660e\uff1a<\/b><span style=\"font-weight: 400;\"> \u8be5\u53c2\u6570\u7531\u4f01\u4e1a\u6240\u5f97\u7a0e\u524d\u7684\u4f1a\u8ba1\u5229\u6da6\uff08\u7ecf\u8425\u4e1a\u7ee9\u62a5\u544a\u4e2d\u7684\u4ee3\u780121\uff09\u786e\u5b9a\uff0c\u7136\u540e\u6263\u9664\u4e0e\u7ecf\u8425\u6d3b\u52a8\u65e0\u5173\u7684\u6536\u5165\u6216\u652f\u51fa\uff08\u4f8b\u5982\uff0c\u51fa\u552e\u56fa\u5b9a\u8d44\u4ea7\u7684\u635f\u76ca\u3001\u6e05\u7b97\u8d44\u4ea7\u7684\u635f\u76ca\uff09\u3002\u5176\u76ee\u7684\u662f\u4ec5\u6839\u636e\u4f01\u4e1a\u7684\u6838\u5fc3\u4e1a\u52a1\u751f\u4ea7\u6d3b\u52a8\u8ba1\u7b97EBITDA\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_xac_dinh_chi_phi_lai_vay_duoc_tru\"><\/span><b>\u786e\u5b9a\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u7684\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u6309\u4ee5\u4e0b5\u4e2a\u6b65\u9aa4\u5e94\u7528\u5229\u606f\u6210\u672c\u8ba1\u7b97\u65b9\u6cd5\uff1a<\/span><\/p>\n<figure id=\"attachment_3778\" aria-describedby=\"caption-attachment-3778\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3778\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-1.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-cach-tinh-chi-phi-lai-vay-theo-Nghi-dinh-132-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3778\" class=\"wp-caption-text\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u6210\u672c\u7684\u8bf4\u660e<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_Tinh_chi_phi_thuan\"><\/span><b>\u6b65\u9aa4 1\uff1a\u8ba1\u7b97\u51c0\u6210\u672c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f7f\u7528\u4e0a\u9762\u89e3\u91ca\u7684\u51c0\u6210\u672c\u516c\u5f0f\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_Tinh_muc_gioi_han\"><\/span><b>\u6b65\u9aa4 2\uff1a\u8ba1\u7b97\u6781\u9650<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u51c0\u5229\u606f\u652f\u51fa\u6700\u9ad8\u9650\u989d\u5c06\u6309\u7167\u516c\u5f0f 30% EBITDA\uff08\u7b2c 132 \u53f7\u6cd5\u4ee4\uff09\u786e\u5b9a\uff0c\u5177\u4f53\u6b65\u9aa4\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97EBITDA\uff08\u5e94\u7528\u4e0a\u8ff0\u516c\u5f0f\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f7f\u7528\u4ee5\u4e0b\u516c\u5f0f\u786e\u5b9a\u6700\u5927\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;\">\u6700\u9ad8\u9650\u989d = EBITDA x 30%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c EBITDA \u4e3a\u8d1f\u6570\u6216\u96f6\uff0c\u5219\u6700\u9ad8\u9650\u989d\u4e3a <\/span><b>0<\/b><span style=\"font-weight: 400;\">\u4e5f\u5c31\u662f\u8bf4\uff0c\u4f01\u4e1a\u4e0d\u5f97\u6263\u9664\u4efb\u4f55\u51c0\u5229\u606f\u652f\u51fa\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_3_So_sanh_va_xac_dinh_chi_phi_lai_vay_duoc_tru\"><\/span><b>\u6b65\u9aa4 3\uff1a\u6bd4\u8f83\u5e76\u786e\u5b9a\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u53d6\u4ee5\u4e0b\u4e24\u8005\u4e2d\u7684\u8f83\u5c0f\u8005\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u51c0\uff08\u5b9e\u9645\uff09\u5229\u606f\u652f\u51fa\uff08\u5728\u6b65\u9aa4 1 \u4e2d\u8ba1\u7b97\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u5927\u9650\u5ea6\uff08\u5728\u6b65\u9aa4 2 \u4e2d\u8ba1\u7b97\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e00\u65e6\u786e\u5b9a\u4e86\u5141\u8bb8\u7684\u6700\u5927\u5229\u606f\u652f\u51fa\u989d\uff0c\u4e0b\u4e00\u6b65\u5c31\u662f\u8ba1\u7b97\u8d85\u989d\u5229\u606f\u652f\u51fa\uff08\u5982\u679c\u6709\u7684\u8bdd\uff09\uff0c\u4ee5\u786e\u5b9a\u4ece\u5141\u8bb8\u7684\u652f\u51fa\u4e2d\u6392\u9664\u591a\u5c11\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_4_Xac_dinh_chi_phi_lai_vay_khong_duoc_tru\"><\/span><b>\u7b2c\u56db\u6b65\uff1a\u786e\u5b9a\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f7f\u7528\u4ee5\u4e0b\u516c\u5f0f\u8ba1\u7b97\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\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;\">\u4e0d\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa = \u51c0\uff08\u5b9e\u9645\uff09\u5229\u606f\u652f\u51fa \u2013 \u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\uff08\u5728\u6b65\u9aa4 3 \u4e2d\u8ba1\u7b97\uff09\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u8fd9\u9879\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\uff08\u8d85\u8fc7 30% EBITDA \u95e8\u69db\uff09\u4e0d\u4f1a\u5b8c\u5168\u6d88\u9664\uff0c\u4f46\u5141\u8bb8\u7ed3\u8f6c\u5230\u4e0b\u4e2a\u7eb3\u7a0e\u671f\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e2d\u6263\u9664\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_5_Xu_ly_phan_chi_phi_khong_duoc_tru\"><\/span><b>\u7b2c\u4e94\u6b65\uff1a\u5904\u7406\u4e0d\u53ef\u62b5\u6263\u7684\u8d39\u7528\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5c06\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u4e2a\u4f01\u4e1a\u6240\u5f97\u7a0e\u671f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_chi_tiet_ve_cach_tich_chi_phi_lai_vay_theo_Nghi_dinh_132\"><\/span><b>\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u8be6\u7ec6\u8bf4\u660e\u5982\u4f55\u8ba1\u7b97\u5229\u606f\u652f\u51fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u660e\u786e\u5982\u4f55\u8ba1\u7b97\u5173\u8054\u65b9\u4ea4\u6613\u548c\u5176\u4ed6\u8d37\u6b3e\u4e2d\u7684\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\uff0c\u8bf7\u8003\u8651\u4ee5\u4e0b\u60c5\u666f\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Z\u4f01\u4e1a\uff08\u542b\u5173\u8054\u65b9\u4ea4\u6613\uff092025\u5e74\u7684\u8d22\u52a1\u6570\u636e\u5982\u4e0b\uff1a\u5229\u606f\u652f\u51fa2000\u4ebf\u8d8a\u5357\u76fe\uff0c\u5229\u606f\u6536\u5165500\u4ebf\u8d8a\u5357\u76fe\uff0c\u7ecf\u8425\u51c0\u5229\u6da68000\u4ebf\u8d8a\u5357\u76fe\uff0c\u6298\u65e7\u8d39\u75281000\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u7684\u65b9\u6cd5\u793a\u4f8b\u3002<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\u624b\u672f<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u7ed3\u679c<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u51c0\u5229\u606f\u652f\u51fa\u00a0<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">1500\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97 EBITDA\u00a0<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">10500\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u5927\u9650\u5236\u00a0<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">3150\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u53ef\u6263\u9664\u8d39\u7528<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">1500\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u5b9e\u9645\u51c0\u5229\u606f\u652f\u51fa\u4e3a1500\u4ebf\uff0c\u4f4e\u4e8e3150\u4ebf\u7684\u9650\u989d\u3002Z\u4f01\u4e1a\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u53ef\u4ee5\u6263\u9664\u5168\u90e81500\u4ebf\u7684\u51c0\u5229\u606f\u652f\u51fa\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_2_Chi_phi_lai_vay_vuot_nguong\"><\/span><b>\u6848\u4f8b 2\uff1a\u5229\u606f\u652f\u51fa\u8d85\u8fc7\u9608\u503c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5047\u8bbe\u5b9e\u9645\u51c0\u5229\u606f\u652f\u51fa\u4e3a 3500 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u9ad8\u9650\u989d\uff08\u7b2c\u4e8c\u6b65\uff09\u4ecd\u4e3a 3150 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\uff08\u6700\u4f4e\uff09\uff1a3150\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\uff08\u8d85\u8fc7\u95e8\u69db\uff09\u4e3a 350 \u4ebf\uff0c\u8fd9\u90e8\u5206\u5c06\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u5c06\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u5230\u4e0b\u4e00\u671f\u95f4\u5904\u7406\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u6848\u4f8b2\u4e2d\uff0cZ\u4f01\u4e1a\u7531\u4e8e\u8d85\u8fc7\u9650\u989d\uff0c\u4ea7\u751f\u4e86350\u4ebf\u8d8a\u5357\u76fe\u7684\u4e0d\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u3002\u90a3\u4e48\uff0c\u8be5\u4f01\u4e1a\u5c06\u5982\u4f55\u5904\u7406\u8fd9\u7b14\u8d85\u989d\u652f\u51fa\u4ee5\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u5462\uff1f\u7b54\u6848\u5728\u4e8e\u4e00\u9879\u5173\u4e8e\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u7eb3\u7a0e\u5e74\u5ea6\u7684\u91cd\u8981\u89c4\u5b9a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_chi_phi_lai_vay_khong_duoc_tru\"><\/span><b>\u5904\u7406\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c132\u53f7\u6cd5\u4ee4\u6700\u4eba\u6027\u5316\u3001\u6700\u7075\u6d3b\u7684\u4e00\u70b9\u662f\uff0c\u5b83\u5141\u8bb8\u4f01\u4e1a\u5c06\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u7eb3\u7a0e\u5e74\u5ea6\u3002\u8fd9\u6709\u52a9\u4e8e\u51cf\u8f7b\u4f01\u4e1a\u5728\u521b\u4e1a\u521d\u671f\u6216\u7ecf\u8425\u56f0\u96be\u65f6\u671f\u7684\u7a0e\u52a1\u538b\u529b\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quy_tac_chuyen_chi_phi_lai_vay\"><\/span><b>\u5229\u606f\u652f\u51fa\u8f6c\u79fb\u89c4\u5219<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u8d85\u8fc7 30% EBITDA \u9650\u989d\u800c\u65e0\u6cd5\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\u5c06\u7ed3\u8f6c\u5230\u4e0b\u4e00\u4e2a\u4f01\u4e1a\u6240\u5f97\u7a0e\u671f\u95f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u79fb\u671f\u9650\uff1a\u81ea\u4e0d\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u53d1\u751f\u4e4b\u5e74\u8d77\uff0c\u4e0d\u8d85\u8fc7 5 \u5e74\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u89c4\u5219\u5e76\u975e\u4e00\u6210\u4e0d\u53d8\uff0c\u5176\u7ba1\u7406\u4e5f\u6709\u4e25\u683c\u7684\u89c4\u5b9a\u3002\u4f01\u4e1a\u9700\u8981\u7279\u522b\u5173\u6ce8\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u7684\u9650\u5236\uff0c\u4ee5\u4f18\u5316\u5229\u7528\u8fd9\u4e9b\u4e8f\u635f\u5e76\u6709\u6548\u7ba1\u7406\u7a0e\u52a1\u98ce\u9669\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Han_che_cua_viec_chuyen_tiep\"><\/span><b>\u8f6c\u53d1\u7684\u5c40\u9650\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u5229\u606f\u652f\u51fa\u8f6c\u5ac1\u7684\u89c4\u5b9a\u5177\u6709\u4e00\u5b9a\u7684\u7075\u6d3b\u6027\uff0c\u4f46\u4ecd\u5b58\u5728\u4e00\u4e9b\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u7684\u9650\u5236\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5728 5 \u5e74\u5185\uff08\u81ea\u53d1\u751f\u5e74\u5ea6\u7684\u6b21\u5e74\u8d77\u7b97\uff09\u65e0\u6cd5\u7528\u5b8c\u4e0d\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\uff0c\u5219\u5269\u4f59\u91d1\u989d\u5c06\u4e0d\u4e88\u4ece\u540e\u7eed\u671f\u95f4\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e2d\u6263\u9664\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ffd\u8e2a\u548c\u7ba1\u7406\u8fd9\u4e9b\u8f6c\u8d26\u5bf9\u4f1a\u8ba1\u90e8\u95e8\u6765\u8bf4\u81f3\u5173\u91cd\u8981\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh. Khi s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, doanh nghi\u1ec7p s\u1ebd tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ch\u1ec9nh b\u1ea5t l\u1ee3i trong qu\u00e1 tr\u00ecnh thanh tra ki\u1ec3m tra thu\u1ebf, \u0111\u1ed3ng th\u1eddi x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng b\u00e1o c\u00e1o minh b\u1ea1ch v\u00e0 b\u1ec1n v\u1eefng h\u01a1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, ho\u1eb7c x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 theo chu\u1ea9n, <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">li\u00ean h\u1ec7<\/a><\/span><\/strong> \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1a <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u7531\u4ee5\u4e0b\u4eba\u5458\u5ba1\u6838\uff1a<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><strong> \u9ece\u9ec4\u5ba3\u5148\u751f<\/strong><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 Man \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 lu\u00f4n l\u00e0 ch\u1ee7 \u0111\u1ec1 khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh \u0111au \u0111\u1ea7u, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay. N\u1ebfu doanh nghi\u1ec7p \u0111ang t\u00ecm m\u1ed9t h\u01b0\u1edbng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3777,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2513","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\/2513","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=2513"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2513\/revisions"}],"predecessor-version":[{"id":3781,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2513\/revisions\/3781"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3777"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}