{"id":2665,"date":"2026-09-24T10:25:49","date_gmt":"2026-09-24T03:25:49","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2665"},"modified":"2026-09-24T10:25:47","modified_gmt":"2026-09-24T03:25:47","slug":"quy-dinh-chi-phi-lai-vay-bi-khong-che","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/","title":{"rendered":"\u5173\u4e8e\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\uff1a\u5efa\u7b51\u4f01\u4e1a\u5982\u4f55\u907f\u514d\u88ab\u8ffd\u7f34"},"content":{"rendered":"<p dir=\"ltr\">\u5728\u5efa\u7b51\u4f1a\u8ba1\u5b9e\u52a1\u4e2d\uff0c\u53d7\u9650\u7684\u5229\u606f\u8d39\u7528\u662f\u6700\u5927\u7684\u7a0e\u52a1\u98ce\u9669\u4e4b\u4e00\uff0c\u5374\u5f80\u5f80\u88ab\u4f4e\u4f30\u3002\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c\u8be5\u89c4\u5b9a\u5c06\u6309\u7167\u4ee5\u4e0b\u65b9\u5f0f\u5b9e\u65bd\uff1a <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>. \u8be5\u6cd5\u4ee4\u5c06\u53d6\u4ee3\u7b2c132\/2020\/N\u0110-CP\u53f7\u4ee4\u548c\u7b2c20\/2025\/N\u0110-CP\u53f7\u4ee4\uff0c\u5e76\u81ea2026\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7a0e\u671f\u8d77\u7acb\u5373\u751f\u6548\u3002 \u5728\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u3001\u8ba1\u7b97EBITDA\u6216\u8ffd\u8e2a\u7ed3\u8f6c\u5229\u606f\u65f6\uff0c\u54ea\u6015\u51fa\u73b0\u4e00\u4e2a\u5c0f\u5c0f\u7684\u5931\u8bef\uff0c\u90fd\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u76f8\u5173\u8d39\u7528\u88ab\u9a73\u56de\u3001\u88ab\u8ffd\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u5e76\u9700\u7f34\u7eb3\u6570\u989d\u5de8\u5927\u7684\u6ede\u7eb3\u91d1\u3002.<\/p>\n<p dir=\"ltr\">\u672c\u6587\u57fa\u4e8e\u4e3a\u591a\u5bb6\u5efa\u7b51\u4f01\u4e1a\u63d0\u4f9b\u7a0e\u52a1\u54a8\u8be2\u53ca\u5e94\u5bf9\u7a0e\u52a1\u7a3d\u67e5\u7684\u7ecf\u9a8c\u3002\u5185\u5bb9\u6db5\u76d6\u6cd5\u5f8b\u4f9d\u636e\u3001\u8ba1\u7b97\u65b9\u6cd5\u53ca\u5b9e\u9645\u5e94\u7528\uff0c\u65e8\u5728\u5e2e\u52a9\u4f1a\u8ba1\u4eba\u5458\u548c\u4f01\u4e1a\u4e3b\u6b63\u786e\u7406\u89e3\u3001\u89c4\u8303\u64cd\u4f5c\uff0c\u5e76\u5728\u65b0\u89c4\u5b9a\u6846\u67b6\u4e0b\u5408\u6cd5\u4f18\u5316\u53d7\u9650\u7684\u8d37\u6b3e\u5229\u606f\u8d39\u7528\u3002.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span 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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\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#The_nao_la_chi_phi_lai_vay_bi_khong_che\" >\u5229\u606f\u652f\u51fa\u8bbe\u9650\u610f\u5473\u7740\u4ec0\u4e48\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Co_so_phap_ly_va_pham_vi_ap_dung\" >\u6cd5\u5f8b\u4f9d\u636e\u548c\u9002\u7528\u8303\u56f4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Doi_tuong_bi_tac_dong_boi_quy_dinh_chi_phi_lai_vay_bi_khong_che\" >\u53d7\u5229\u606f\u652f\u51fa\u4e0a\u9650\u89c4\u5b9a\u5f71\u54cd\u7684\u4eba\u7fa4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Phan_tich_chi_tiet_quy_dinh_khong_che_chi_phi_lai_vay\" >\u5bf9\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u6cd5\u89c4\u8fdb\u884c\u8be6\u7ec6\u5206\u6790\u3002<\/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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Nguong_khong_che_30_EBITDA\" >\u63a7\u5236\u9608\u503c 30% EBITDA<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Y_nghia_cua_con_so_30\" >\u6570\u5b57 30% \u7684\u542b\u4e49\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Quy_tac_chuyen_chi_phi_lai_vay_sang_ky_sau\" >\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\u95f4\u7684\u89c4\u5219\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Cac_truong_hop_khong_ap_dung_muc_khong_che\" >\u4e0d\u9002\u7528\u9650\u989d\u7684\u60c5\u51b5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Dac_thu_chi_phi_lai_vay_trong_doanh_nghiep_xay_dung\" >\u5efa\u7b51\u4f01\u4e1a\u4e2d\u5229\u606f\u8d39\u7528\u7684\u7279\u70b9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Bai_toan_Lai_vay_hoa_gia_thanh_Von_hoa_theo_VAS_16\" >\u5229\u606f\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u95ee\u9898\uff08\u6839\u636eVAS 16\u8fdb\u884c\u8d44\u672c\u5316\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Giao_dich_lien_ket_tiem_an_trong_nganh_xay_dung\" >\u5efa\u7b51\u884c\u4e1a\u6f5c\u5728\u7684\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Huong_dan_ky_thuat_tinh_toan_va_ke_khai_thue\" >\u8ba1\u7b97\u548c\u7533\u62a5\u7a0e\u6b3e\u7684\u6280\u672f\u6307\u5357\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Buoc_1_Xac_dinh_cac_moi_quan_he_lien_ket\" >\u7b2c\u4e00\u6b65\uff1a\u786e\u5b9a\u4eba\u4e0e\u4eba\u4e4b\u95f4\u7684\u5173\u7cfb\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\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Buoc_2_Tap_hop_du_lieu_tai_chinh\" >\u6b65\u9aa4\u4e8c\uff1a\u6536\u96c6\u8d22\u52a1\u6570\u636e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Buoc_3_Tinh_toan_EBITDA_va_nguong_khong_che\" >\u6b65\u9aa4 3\uff1a\u8ba1\u7b97 EBITDA \u5e76\u63a7\u5236\u9608\u503c\u3002<\/a><\/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\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Buoc_4_Ke_khai_theo_Phu_luc_I_ban_hanh_kem_theo_Nghi_dinh_2552026ND-CP\" >\u7b2c4\u6b65\uff1a\u6309\u7167\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u6240\u9644\u7684\u9644\u5f55I\u8fdb\u884c\u7533\u62a5<\/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\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Nhung_sai_lam_thuong_gap\" >\u5e38\u89c1\u9519\u8bef\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Giai_phap_toi_uu_hoa_chi_phi_cho_doanh_nghiep_xay_dung\" >\u9762\u5411\u5efa\u7b51\u4f01\u4e1a\u7684\u6210\u672c\u4f18\u5316\u65b9\u6848<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Cau_hoi_thuong_gap_ve_quy_dinh_chi_phi_lai_vay_bi_khong_che\" >\u5173\u4e8e\u5229\u606f\u652f\u51fa\u9650\u989d\u89c4\u5b9a\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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Nghi_dinh_2552026_co_thay_doi_muc_khong_che_30_EBITDA_so_voi_Nghi_dinh_1322020_khong\" >\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u662f\u5426\u5bf9\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u4e2d\u89c4\u5b9a\u768430% EBITDA\u4e0a\u9650\u8fdb\u884c\u4e86\u8c03\u6574\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Nghi_dinh_2552026ND-CP_ap_dung_tu_khi_nao\" >\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u81ea\u4f55\u65f6\u8d77\u751f\u6548\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Doanh_nghiep_xay_dung_nao_phai_ap_dung_quy_dinh_khong_che_chi_phi_lai_vay\" >\u54ea\u4e9b\u5efa\u7b51\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\u501f\u6b3e\u5229\u606f\u8d39\u7528\u9650\u5236\u89c4\u5b9a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Vay_von_ngan_hang_de_lam_du_an_co_bi_khong_che_chi_phi_lai_vay_khong\" >\u4e3a\u9879\u76ee\u5411\u94f6\u884c\u8d37\u6b3e\u65f6\uff0c\u5229\u606f\u652f\u51fa\u662f\u5426\u53d7\u5230\u9650\u5236\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/#Du_an_xay_dung_lo_nhung_nam_dau_EBITDA_am_thi_chi_phi_lai_vay_xu_ly_the_nao\" >\u9879\u76ee\u5728\u521d\u671f\u51fa\u73b0\u4e8f\u635f\uff08EBITDA\u4e3a\u8d1f\uff09\u65f6\uff0c\u5e94\u5982\u4f55\u5904\u7406\u5229\u606f\u8d39\u7528\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"The_nao_la_chi_phi_lai_vay_bi_khong_che\"><\/span><b>\u5229\u606f\u652f\u51fa\u8bbe\u9650\u610f\u5473\u7740\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u53d7\u9650\u5229\u606f\u652f\u51fa\u662f\u6307\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u89c4\u4e2d\u5173\u4e8e\u9650\u5236\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u53ef\u8ba1\u5165\u53ef\u62b5\u6263\u8d39\u7528\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\u7684\u89c4\u5b9a\u3002\u8be5\u9650\u989d\u4e3a30% EBITDA\u3002 \u8be5\u9650\u5236\u9002\u7528\u4e8e\u5229\u606f\u8d39\u7528\u603b\u989d\uff0c\u5305\u62ec\u6765\u81ea\u5173\u8054\u65b9\u548c\u72ec\u7acb\u65b9\u7684\u5229\u606f\u8d39\u7528\u3002\u8be5\u89c4\u5b9a\u7684\u76ee\u7684\u662f\u904f\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\uff0c\u5e76\u4fdd\u62a4\u5e94\u7a0e\u6536\u5165\u57fa\u7840\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_pham_vi_ap_dung\"><\/span><b>\u6cd5\u5f8b\u4f9d\u636e\u548c\u9002\u7528\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6e05\u695a\u5730\u4e86\u89e3\u76f8\u5173\u89c4\u5b9a <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>, \u9996\u5148\u9700\u8981\u660e\u786e\u73b0\u884c\u6709\u6548\u7684\u6cd5\u5f8b\u6cd5\u89c4\uff1a<\/span><\/p>\n<ul>\n<li>2026\u5e746\u670830\u65e5\u9881\u5e03\u7684\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff0c\u5bf9\u5177\u6709\u5173\u8054\u5173\u7cfb\u7684\u4f01\u4e1a\u4e4b\u95f4\u7684\u5173\u8054\u4ea4\u6613\u7a0e\u6536\u7ba1\u7406\u4f5c\u4e86\u89c4\u5b9a\u3002 \u8be5\u6587\u4ef6\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff0c\u9002\u7528\u4e8e2026\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u671f\uff0c\u5e76\u53d6\u4ee3\u7b2c132\/2020\/N\u0110-CP\u53f7\u548c\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u3002.<\/li>\n<li><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c108\/2025\/QH15\u53f7<\/a><\/span><\/strong>\uff1a\u7b2c255\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u63f4\u5f15\u4e86\u672c\u6cd5\u7b2c4\u6761\u7b2c17\u6b3e\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u7684\u6982\u5ff5\u3002.<\/li>\n<li>\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u53ca\u5173\u4e8e\u53ef\u6263\u9664\u8d39\u7528\u7684\u6307\u5bfc\u6027\u6587\u4ef6\u3002.<\/li>\n<\/ul>\n<blockquote><p><strong>\u53c2\u8003\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/the-nao-la-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6784\u6210\u8981\u4ef6\u662f\u4ec0\u4e48\uff1f\u6839\u636e\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u7684\u5b8c\u6574\u5b9a\u4e49\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bi_tac_dong_boi_quy_dinh_chi_phi_lai_vay_bi_khong_che\"><\/span><b>\u53d7\u5229\u606f\u652f\u51fa\u4e0a\u9650\u89c4\u5b9a\u5f71\u54cd\u7684\u4eba\u7fa4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_5215\" aria-describedby=\"caption-attachment-5215\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5215\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-bi-tac-dong-boi-quy-dinh-chi-phi-lai-vay-bi-khong-che.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb t\u00e1c \u0111\u1ed9ng b\u1edfi quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-bi-tac-dong-boi-quy-dinh-chi-phi-lai-vay-bi-khong-che.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-bi-tac-dong-boi-quy-dinh-chi-phi-lai-vay-bi-khong-che-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-bi-tac-dong-boi-quy-dinh-chi-phi-lai-vay-bi-khong-che-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-bi-tac-dong-boi-quy-dinh-chi-phi-lai-vay-bi-khong-che-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-bi-tac-dong-boi-quy-dinh-chi-phi-lai-vay-bi-khong-che-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5215\" class=\"wp-caption-text\">\u53d7\u5229\u606f\u652f\u51fa\u4e0a\u9650\u89c4\u5b9a\u5f71\u54cd\u7684\u4eba\u7fa4<\/figcaption><\/figure>\n<p dir=\"ltr\">\u8bb8\u591a\u4f1a\u8ba1\u4eba\u5458\u8bef\u4ee5\u4e3a\u6240\u6709\u8d37\u6b3e\u90fd\u53d7\u5230\u9650\u5236\u3002\u5b9e\u9645\u4e0a\uff0c\u8be5\u89c4\u5b9a\u4ec5\u9002\u7528\u4e8e\u5b58\u5728\u5173\u8054\u5173\u7cfb\u4e14\u5f53\u671f\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u3002 \u57282026\u5e748\u670828\u65e5\u53d1\u5e03\u7684\u7b2c6487\/CT-QLNT\u53f7\u516c\u6587\u4e2d\uff0c\u7a0e\u52a1\u5c40\u660e\u786e\u6307\u51fa\uff0c\u5173\u8054\u5173\u7cfb\u7684\u8ba4\u5b9a\u5e94\u57fa\u4e8e\u6240\u6709\u6743\u3001\u63a7\u5236\u6743\u3001\u7ecf\u8425\u7ba1\u7406\u4ee5\u53ca\u5404\u65b9\u4e4b\u95f4\u4ea4\u6613\u7b49\u6807\u51c6\u3002 \u8fd9\u4e0e\u4f01\u4e1a\u662f\u5426\u5b58\u5728\u8f6c\u79fb\u5b9a\u4ef7\u6216\u9003\u7a0e\u7684\u610f\u56fe\u65e0\u5173\u3002.<\/p>\n<p dir=\"ltr\">\u5728\u5efa\u7b51\u884c\u4e1a\uff0c\u5173\u8054\u5173\u7cfb\u901a\u5e38\u4ee5\u4ee5\u4e0b\u5f62\u5f0f\u51fa\u73b0\uff1a<\/p>\n<ul dir=\"ltr\">\n<li><strong>\u4ece\u6bcd\u516c\u53f8\u501f\u6b3e<\/strong> \u4e3a\u4e86\u5b9e\u65bd\u8be5\u9879\u76ee\uff0c\u5229\u7387\u53ef\u4f4e\u4e8e\u6216\u9ad8\u4e8e\u5e02\u573a\u5229\u7387\u3002\u5f53\u6ee1\u8db3\u7b2c5\u6761\u7b2c2\u6b3ea\u9879\u89c4\u5b9a\u7684\u6301\u80a1\u6bd4\u4f8b\u65f6\uff0c\u5373\u6784\u6210\u5173\u8054\u5173\u7cfb\u3002.<\/li>\n<li><strong>\u5411\u7ecf\u8425\u8005\u4e2a\u4eba\u501f\u6b3e\u6216\u501f\u7528\u5176\u8d22\u4ea7\uff1a <\/strong>\u4f01\u4e1a\u5411\u8463\u4e8b\u3001\u9ad8\u7ba1\u3001\u63a7\u5236\u4eba\u6216\u5176\u4eb2\u5c5e\u501f\u6b3e\u6216\u501f\u8d37\u3002\u7b2c255\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u7b2cl\u9879\u89c4\u5b9a\uff0c\u5f53\u4f01\u4e1a\u5728\u7eb3\u7a0e\u671f\u95f4\u53d1\u751f\u4ea4\u6613\u65f6\uff0c\u5411\u7ecf\u8425\u3001\u63a7\u5236\u4f01\u4e1a\u7684\u4eba\u5458\u6216\u4e0e\u5176\u6709\u4eb2\u5c5e\u5173\u7cfb\u7684\u4e2a\u4eba\u501f\u6b3e\u3001 \u5411\u4f01\u4e1a\u7ecf\u8425\u3001\u63a7\u5236\u4eba\u5458\uff0c\u6216\u4e0e\u672c\u6b3eg\u70b9\u89c4\u5b9a\u7684\u5173\u7cfb\u4e4b\u4e00\u76f8\u5173\u7684\u4e2a\u4eba\u8fdb\u884c\u501f\u8d37\u65f6\uff0c\u82e5\u4ea4\u6613\u53d1\u751f\u4e8e\u7eb3\u7a0e\u671f\u95f4\uff0c\u4e14\u6d89\u53ca\u7684\u91d1\u989d\u8fbe\u5230\u6240\u6709\u8005\u51fa\u8d44\u989d\u768410%\uff0c\u5219\u6784\u6210\u5173\u8054\u5173\u7cfb\u3002.<\/li>\n<li><strong>\u62db\u6807\u751f\u6001\u7cfb\u7edf\u3002.<\/strong> \u603b\u627f\u5305\u5546\u548c\u5206\u5305\u5546\u5747\u53d7\u7b2c5\u6761\u7b2c2\u6b3eg\u9879\u6240\u8ff0\u5177\u6709\u4eb2\u5c5e\u5173\u7cfb\u7684\u4e2a\u4eba\u7ba1\u7406\u3001\u63a7\u5236\uff0c\u6216\u5747\u5c5e\u4e8e\u540c\u4e00\u4f01\u4e1a\u96c6\u56e2\u3002.<\/li>\n<li><strong>\u4e3a\u9879\u76ee\u7533\u8bf7\u5927\u989d\u94f6\u884c\u8d37\u6b3e\uff1a <\/strong>\u6839\u636e\u7b2c5\u6761\u7b2c2\u6b3ed\u9879\u7684\u89c4\u5b9a\uff0c\u5f53\u4e00\u5bb6\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\u4e3a\u53e6\u4e00\u5bb6\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\u65f6\uff08\u5305\u62ec\u7531\u5173\u8054\u65b9\u7684\u8d44\u91d1\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\u4ee5\u53ca\u6027\u8d28\u76f8\u4f3c\u7684\u91d1\u878d\u4ea4\u6613\uff09 \u524d\u63d0\u662f\u501f\u6b3e\u4f01\u4e1a\u5411\u8d37\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u6240\u6b20\u8d37\u6b3e\u7684\u603b\u4f59\u989d\uff0c\u81f3\u5c11\u76f8\u5f53\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u768425%\uff0c\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u4e2d\u957f\u671f\u503a\u52a1\u603b\u4f59\u989d\u768450%\u4ee5\u4e0a\u3002.<\/li>\n<\/ul>\n<p><strong>\u5efa\u7b51\u4f01\u4e1a\u5411\u94f6\u884c\u8d37\u6b3e\u7684\u4e00\u9879\u91cd\u8981\u4f8b\u5916\uff1a <\/strong>\u5982\u679c\u8d37\u6b3e\u65b9\u6216\u62c5\u4fdd\u65b9\u662f\u4f9d\u636e\u300a\u4fe1\u8d37\u7ec4\u7ec7\u6cd5\u300b\u8fd0\u8425\u7684\u673a\u6784\uff0c\u4e14\u672a\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u501f\u6b3e\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff0c\u5219\u4e0a\u8ff0\u89c4\u5b9a\u4e0d\u9002\u7528\u3002 \u5f53\u501f\u6b3e\u4f01\u4e1a\u548c\u4fe1\u8d37\u673a\u6784\u5747\u672a\u53d7\u540c\u4e00\u7b2c\u4e09\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u65f6\uff0c\u6839\u636e\u7b2c5\u6761\u6240\u5f15\u7528\u7684\u5404\u9879\u89c4\u5b9a\uff0c\u6b64\u4f8b\u5916\u60c5\u51b5\u540c\u6837\u9002\u7528\u3002\u4f46\u8be5\u4f8b\u5916\u60c5\u51b5\u9644\u6709\u6761\u4ef6\uff0c\u4f01\u4e1a\u9700\u4fdd\u5b58\u76f8\u5173\u8bc1\u660e\u6587\u4ef6\u3002.<\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u51c6\u786e\u754c\u5b9a\u6cd5\u5f8b\u4f9d\u636e\u548c\u9002\u7528\u5bf9\u8c61\u4ec5\u4ec5\u662f\u7b2c\u4e00\u6b65\u3002 \u5bf9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u548c\u5efa\u7b51\u4f01\u4e1a\u4e3b\u800c\u8a00\uff0c\u66f4\u91cd\u8981\u7684\u662f\u201c\u53d7\u9650\u5229\u606f\u8d39\u7528\u5e94\u5982\u4f55\u8ba1\u7b97\uff1f\u201d\u3001\u201c\u9650\u5236\u6807\u51c6\u5982\u4f55\u786e\u5b9a\uff0c\u4ee5\u53ca\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\u8d85\u51fa\u9650\u989d\u7684\u90e8\u5206\u5c06\u5982\u4f55\u5904\u7406\uff1f\u201d\u3002\u4e3a\u4e86\u5168\u9762\u89e3\u7b54\u8fd9\u4e9b\u95ee\u9898\uff0c\u8bf7\u4e0eMAN \u2014\u2014Master Accountant Network \u4e00\u8d77\u6df1\u5165\u5206\u6790\u300a\u7b2c255\/2026\/N\u0110-CP\u53f7\u653f\u4ee4\u300b\u7b2c16\u6761\u7b2c3\u6b3e\u4e2d\u5173\u4e8e\u53d7\u9650\u5229\u606f\u8d39\u7528\u7684\u89c4\u5b9a\uff0c\u8be5\u5185\u5bb9\u76f4\u63a5\u51b3\u5b9a\u4e86\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08TNDN\uff09\u65f6\u5229\u606f\u8d39\u7528\u80fd\u5426\u6263\u9664\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_quy_dinh_khong_che_chi_phi_lai_vay\"><\/span><b>\u5bf9\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u6cd5\u89c4\u8fdb\u884c\u8be6\u7ec6\u5206\u6790\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6bcf\u4f4d\u5efa\u7b51\u4f1a\u8ba1\u5e08\u5fc5\u987b\u638c\u63e1\u7684\u6700\u5173\u952e\u4e00\u70b9\uff0c\u4ee5\u4fbf\u6b63\u786e\u9075\u5b88\u6709\u5173\u5229\u606f\u652f\u51fa\u9650\u5236\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguong_khong_che_30_EBITDA\"><\/span><b>\u63a7\u5236\u9608\u503c 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u5728\u672c\u671f\u5185\u53d1\u751f\u7684\u3001\u6263\u9664\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f \uff08\u5373\u51c0\u5229\u606f\u652f\u51fa\uff09\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\u53ef\u4e88\u4ee5\u6263\u9664\uff0c\u4f46\u6263\u9664\u989d\u4e0d\u5f97\u8d85\u8fc7\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u3001\u51c0\u5229\u606f\u652f\u51fa\u53ca\u6298\u65e7\u8d39\u7528\u4e4b\u548c\uff08EBITDA\uff09\u768430%\u3002.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u98df\u8c31\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;\">\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528 <\/span><span style=\"font-weight: 400;\">\u2264 30% x EBITDA<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u91cc\u9762\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;\">EBITDA = \u8425\u4e1a\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;\">\u7b14\u8bb0\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\uff1a\u5373\u300a\u7ecf\u8425\u6d3b\u52a8\u6210\u679c\u62a5\u544a\u300b\u4e2d\u7684\u7b2c30\u53f7\u6307\u6807\u3002\u8be5\u6307\u6807\u5df2\u5305\u542b\u8425\u4e1a\u6536\u5165\u548c\u8d22\u52a1\u8d39\u7528\uff0c\u4f46\u672a\u5305\u542b\u5176\u4ed6\u6536\u5165\u548c\u5176\u4ed6\u8d39\u7528\u3002\u56e0\u6b64\uff0c\u4e0d\u5f97\u7528\u7a0e\u524d\u5229\u6da6\u4ee3\u66ff\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c0\u5229\u606f\u8d39\u7528\u7b49\u4e8e\u672c\u671f\u53d1\u751f\u7684\u5229\u606f\u8d39\u7528\u603b\u989d\u51cf\u53bb\u672c\u671f\u4ea7\u751f\u7684\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u3002\u201c\u51cf\u53bb\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u201d\u8fd9\u4e00\u8868\u8ff0\u540c\u65f6\u51fa\u73b0\u5728EBITDA\u7684\u6263\u9664\u9879\u548c\u52a0\u9879\u4e2d\uff0c\u56e0\u6b64\u5fc5\u987b\u5728\u4e24\u9879\u4e2d\u5747\u4e88\u4ee5\u5e94\u7528\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6298\u65e7\u8d39\u7528\uff1a\u6307\u672c\u671f\u95f4\u5185\u53d1\u751f\u7684\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u6210\u672c\u548c\u5546\u8a89\u644a\u9500\u8d39\u7528\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><strong>\u53c2\u89c1\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/\">\u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u7684\u65b9\u6cd5<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Y_nghia_cua_con_so_30\"><\/span><b>\u6570\u5b57 30% \u7684\u542b\u4e49<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>30%\u8fd9\u4e00\u6570\u503c\u57fa\u4e8e\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u5728BEPS\u9879\u76ee\uff08\u6253\u51fb\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff09\u7b2c4\u9879\u884c\u52a8\u4e2d\u7684\u5efa\u8bae\u3002\u8be5\u95e8\u69db\u6709\u52a9\u4e8e\u9632\u6b62\u4f01\u4e1a\u901a\u8fc7\u4eba\u4e3a\u62ac\u9ad8\u8d37\u6b3e\u5229\u606f\u6765\u51cf\u5c11\u5728\u8d8a\u5357\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002 \u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7ee7\u7eed\u7ef4\u6301\u8be5\u95e8\u69db\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_tac_chuyen_chi_phi_lai_vay_sang_ky_sau\"><\/span>\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\u95f4\u7684\u89c4\u5219\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u7b2cb\u9879\u89c4\u5b9a\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d85\u8fc7\u7a0e\u6cd5 30% \u89c4\u5b9a\u7684\u91d1\u989d\u7684\u4efb\u4f55\u5229\u606f\u652f\u51fa\u5c06\u7ed3\u8f6c\u5230\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u671f\u9650\uff1a\u4e0d\u8d85\u8fc7\u8fde\u7eed5\u5e74\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ed3\u8f6c\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\uff08\u5305\u62ec\u8be5\u671f\u95f4\u53d1\u751f\u7684\u5229\u606f\u548c\u7ed3\u8f6c\u7684\u5229\u606f\uff09\u4ecd\u987b\u7b26\u5408\u8be5\u5e74\u5ea6\u4e0d\u8d85\u8fc7 30% EBITDA \u7684\u95e8\u69db\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u5df2\u5c31\u630930% EBITDA\u6bd4\u7387\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u4e0a\u9650\u4f5c\u4e86\u8f83\u4e3a\u660e\u786e\u7684\u89c4\u5b9a\uff0c\u4f46\u5728\u5b9e\u9645\u5e94\u7528\u4e2d\uff0c\u7279\u522b\u662f\u5728\u5efa\u7b51\u4f01\u4e1a\u4e2d\uff0c \u5728\u8ba1\u7b97\u548c\u786e\u5b9a\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u65f6\u4ecd\u4f1a\u4ea7\u751f\u8bb8\u591a\u590d\u6742\u95ee\u9898\u3002 \u7531\u4e8e\u9879\u76ee\u5468\u671f\u957f\u3001\u5229\u606f\u8d44\u672c\u5316\u3001\u5206\u9636\u6bb5\u9a8c\u6536\u4ee5\u53ca\u5173\u8054\u4ea4\u6613\u751f\u6001\u7cfb\u7edf\u7b49\u7279\u6b8a\u6027\uff0c\u5efa\u7b51\u4f1a\u8ba1\u4e2d\u7684\u5229\u606f\u8d39\u7528\u65e0\u6cd5\u673a\u68b0\u5730\u5957\u7528\u901a\u7528\u516c\u5f0f\uff0c\u800c\u9700\u8981\u4ece\u4e1a\u52a1\u89d2\u5ea6\u8fdb\u884c\u66f4\u6df1\u5165\u7684\u5206\u6790\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\/chi-phi-lai-vay-vuot-30-ebitda\/\">\u5982\u4f55\u5904\u7406\u8d85\u8fc730% EBITDA\u7684\u5229\u606f\u652f\u51fa\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khong_ap_dung_muc_khong_che\"><\/span><strong>\u4e0d\u9002\u7528\u9650\u989d\u7684\u60c5\u51b5<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4e0d\u9002\u7528\u9650\u989d\u7684\u60c5\u51b5\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/p>\n<ul>\n<li>\u4e0d\u9002\u7528\u4e8e\u4f5c\u4e3a\u4fe1\u8d37\u673a\u6784\u6216\u300a\u4fdd\u9669\u7ecf\u8425\u6cd5\u300b\u6240\u89c4\u5b9a\u7684\u4fdd\u9669\u7ecf\u8425\u673a\u6784\u7684\u7eb3\u7a0e\u4eba\u6240\u53d6\u5f97\u7684\u8d37\u6b3e\uff1b;<\/li>\n<li>\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\uff08ODA\uff09\u8d37\u6b3e\uff1b;<\/li>\n<li>\u653f\u5e9c\u4f18\u60e0\u8d37\u6b3e\u91c7\u7528\u653f\u5e9c\u5411\u56fd\u5916\u501f\u6b3e\uff0c\u518d\u8f6c\u8d37\u7ed9\u4f01\u4e1a\u7684\u6a21\u5f0f\uff1b;<\/li>\n<li>\u7528\u4e8e\u5b9e\u65bd\u56fd\u5bb6\u91cd\u70b9\u9879\u76ee\uff08\u5982\u201c\u65b0\u519c\u6751\u201d\u8ba1\u5212\u548c\u53ef\u6301\u7eed\u51cf\u8d2b\u8ba1\u5212\uff09\u7684\u8d37\u6b3e\uff1b;<\/li>\n<li>\u7528\u4e8e\u5b9e\u65bd\u56fd\u5bb6\u793e\u4f1a\u798f\u5229\u653f\u7b56\u7684\u8ba1\u5212\u548c\u9879\u76ee\u7684\u6295\u8d44\uff08\u5305\u62ec\u5b89\u7f6e\u623f\u3001\u5de5\u4eba\u4f4f\u623f\u3001\u5b66\u751f\u5bbf\u820d\u3001\u4fdd\u969c\u6027\u4f4f\u623f\u53ca\u5176\u4ed6\u516c\u5171\u798f\u5229\u9879\u76ee\uff09\u3002.<\/li>\n<\/ul>\n<p>\u7b2c255\u53f7\u6cd5\u4ee4\u66f4\u65b0\u4e86\u5bf9\u300a2024\u5e74\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u548c\u300a2022\u5e74\u4fdd\u9669\u7ecf\u8425\u6cd5\u300b\uff082025\u5e74\u4fee\u8ba2\u3001\u8865\u5145\uff09\u7684\u5f15\u7528\u3002\u8c41\u514d\u7684\u8d37\u6b3e\u7c7b\u522b\u4fdd\u6301\u4e0d\u53d8\u3002.<\/p>\n<p dir=\"ltr\">\u5bf9\u4e8e\u5efa\u7b51\u4f01\u4e1a\u800c\u8a00\uff0c\u7528\u4e8e\u5b89\u7f6e\u623f\u3001\u5de5\u4eba\u5de5\u820d\u548c\u4fdd\u969c\u6027\u4f4f\u623f\u9879\u76ee\u6295\u8d44\u7684\u8d37\u6b3e\u7c7b\u522b\u5177\u6709\u5b9e\u9645\u610f\u4e49\u3002\u5982\u679c\u8d37\u6b3e\u5c5e\u4e8e\u6b64\u7c7b\uff0c\u4f01\u4e1a\u9700\u5355\u72ec\u533a\u5206\u5e76\u4fdd\u5b58\u8bc1\u660e\u8d44\u91d1\u7528\u9014\u7684\u6587\u4ef6\u3002.<\/p>\n<p dir=\"ltr\">\u5c3d\u7ba1\u7b2c16\u6761\u7b2c3\u6b3e\u5df2\u4f5c\u51fa\u76f8\u5f53\u660e\u786e\u7684\u89c4\u5b9a\uff0c\u4f46\u5728\u5efa\u7b51\u4f01\u4e1a\u4e2d\u7684\u5b9e\u9645\u5e94\u7528\u4ecd\u5b58\u5728\u8bb8\u591a\u590d\u6742\u95ee\u9898\u3002\u9879\u76ee\u5468\u671f\u957f\u3001\u5229\u606f\u8d44\u672c\u5316\u3001\u5206\u9636\u6bb5\u9a8c\u6536\u4ee5\u53ca\u5173\u8054\u4ea4\u6613\u751f\u6001\u7cfb\u7edf\u7b49\u56e0\u7d20\uff0c\u5bfc\u81f4\u5229\u606f\u8d39\u7528\u65e0\u6cd5\u673a\u68b0\u5730\u6309\u901a\u7528\u516c\u5f0f\u8fdb\u884c\u6838\u7b97\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dac_thu_chi_phi_lai_vay_trong_doanh_nghiep_xay_dung\"><\/span><b>\u5efa\u7b51\u4f01\u4e1a\u4e2d\u5229\u606f\u8d39\u7528\u7684\u7279\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5214\" aria-describedby=\"caption-attachment-5214\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5214\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-thu-quy-dinh-chi-phi-lai-vay-bi-khong-che-trong-doanh-nghiep-xay-dung.jpg\" alt=\"\u0110\u1eb7c th\u00f9 quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf trong doanh nghi\u1ec7p x\u00e2y d\u1ef1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-thu-quy-dinh-chi-phi-lai-vay-bi-khong-che-trong-doanh-nghiep-xay-dung.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-thu-quy-dinh-chi-phi-lai-vay-bi-khong-che-trong-doanh-nghiep-xay-dung-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-thu-quy-dinh-chi-phi-lai-vay-bi-khong-che-trong-doanh-nghiep-xay-dung-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-thu-quy-dinh-chi-phi-lai-vay-bi-khong-che-trong-doanh-nghiep-xay-dung-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-thu-quy-dinh-chi-phi-lai-vay-bi-khong-che-trong-doanh-nghiep-xay-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5214\" class=\"wp-caption-text\">\u5efa\u7b51\u4f01\u4e1a\u4e2d\u53d7\u9650\u7684\u8d37\u6b3e\u5229\u606f\u8d39\u7528\u89c4\u5b9a\u7684\u7279\u6b8a\u6027<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5efa\u7b51\u4e1a\u4f1a\u8ba1\u4e0e\u8d38\u6613\u6216\u670d\u52a1\u4e1a\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u5f0f\u622a\u7136\u4e0d\u540c\uff0c\u8fd9\u76f4\u63a5\u5f71\u54cd\u5230\u6709\u5173\u5229\u606f\u652f\u51fa\u6263\u9664\u4e0a\u9650\u7684\u89c4\u5b9a\u7684\u5e94\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bai_toan_Lai_vay_hoa_gia_thanh_Von_hoa_theo_VAS_16\"><\/span><b>\u5229\u606f\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u95ee\u9898\uff08\u6839\u636eVAS 16\u8fdb\u884c\u8d44\u672c\u5316\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">\u5728\u5efa\u7b51\u884c\u4e1a\uff0c\u6839\u636e\u7b2c16\u53f7\u4f1a\u8ba1\u51c6\u5219\uff0c\u501f\u6b3e\u5229\u606f\u901a\u5e38\u88ab\u8d44\u672c\u5316\u8ba1\u5165\u5728\u5efa\u5de5\u7a0b\u7684\u8d44\u4ea7\u4ef7\u503c\uff08\u7b2c154\u53f7\u8d26\u6237\u6216\u7b2c241\u53f7\u8d26\u6237\uff09\u3002 \u90a3\u4e48\uff0c\u672c\u671f\u5df2\u8d44\u672c\u5316\u4f46\u5c1a\u672a\u8ba1\u5165635\u8d26\u6237\u7684\u501f\u6b3e\u5229\u606f\uff0c\u662f\u5426\u8ba1\u516530%\u7684\u9650\u989d\uff1f<\/p>\n<ul dir=\"ltr\">\n<li>\u5982\u679c\u501f\u6b3e\u5229\u606f\u5df2\u8d44\u672c\u5316\u8ba1\u5165\u8d44\u4ea7\u4ef7\u503c\uff0c\u5219\u8be5\u90e8\u5206\u5c1a\u672a\u8ba1\u5165\u5f53\u671f\u8d39\u7528\u3002.<\/li>\n<li>\u5f53\u5de5\u7a0b\u901a\u8fc7\u9a8c\u6536\u5e76\u8f6c\u5165\u6210\u672c\uff08632\u8d26\u6237\uff09\u6216\u5f00\u59cb\u8ba1\u63d0\u6298\u65e7\u65f6\uff0c\u5176\u4e2d\u5305\u542b\u7684\u5229\u606f\u90e8\u5206\u5c06\u4e88\u4ee5\u6838\u7b97\u3002.<\/li>\n<\/ul>\n<p><b>\u6781\u5176\u91cd\u8981\u7684\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f1a\u8ba1\u5e08\u9700\u8981\u5c06\u8d44\u672c\u5316\u5229\u606f\u652f\u51fa\u4e0e\u5173\u8054\u65b9\u8d37\u6b3e\u5206\u5f00\u8fdb\u884c\u5355\u72ec\u8ddf\u8e2a\uff0c\u4ee5\u907f\u514d\u5728\u65e5\u540e\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u51fa\u73b0\u53cc\u91cd\u6392\u9664\u6216\u9057\u6f0f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_tiem_an_trong_nganh_xay_dung\"><\/span><b>\u5efa\u7b51\u884c\u4e1a\u6f5c\u5728\u7684\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8d8a\u5357\u5efa\u7b51\u884c\u4e1a\u901a\u5e38\u5b58\u5728\u201c\u5bb6\u65cf\u5f0f\u7ba1\u7406\u201d\u6216\u201c\u5173\u8054\u751f\u6001\u7cfb\u7edf\u201d\u7684\u6a21\u5f0f\u3002\u4f8b\u5982\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A\u5efa\u7b51\u516c\u53f8\u5411\u962e\u6587B\u5148\u751f\uff08\u8463\u4e8b\u4f1a\u4e3b\u5e2d\u3001\u7ecf\u8425\u7ba1\u7406\u8005\uff09\u501f\u6b3e\uff0c\u7528\u4e8e\u8d2d\u4e70\u6316\u6398\u673a\u3002 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400;\">\u5efa\u7b51\u884c\u4e1a\u72ec\u7279\u7684\u5229\u606f\u652f\u51fa\u8d44\u672c\u5316\u3001\u957f\u671f\u9879\u76ee\u73b0\u91d1\u6d41\u4ee5\u53ca\u6f5c\u5728\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7b49\u7279\u70b9\uff0c\u4f7f\u5f97\u5229\u606f\u652f\u51fa\u6263\u9664\u76f8\u5173\u6cd5\u89c4\u7684\u5e94\u7528\u8fdc\u6bd4\u5176\u4ed6\u884c\u4e1a\u590d\u6742\u3002\u4e3a\u4e86\u907f\u514d\u5728\u786e\u5b9a\u53ef\u6263\u9664\u8d39\u7528\u65f6\u51fa\u73b0\u9519\u8bef\uff0c\u5e76\u786e\u4fdd\u7eb3\u7a0e\u7533\u62a5\u8868\u7ecf\u5f97\u8d77\u5ba1\u8ba1\uff0c\u4f1a\u8ba1\u4eba\u5458\u4e0d\u4ec5\u9700\u8981\u4e86\u89e3\u4f01\u4e1a\u7684\u6027\u8d28\uff0c\u8fd8\u9700\u8981\u638c\u63e1\u7b26\u5408\u6cd5\u5f8b\u6cd5\u89c4\u7684\u8ba1\u7b97\u65b9\u6cd5\u548c\u7533\u62a5\u7a0b\u5e8f\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_ky_thuat_tinh_toan_va_ke_khai_thue\"><\/span><b>\u8ba1\u7b97\u548c\u7533\u62a5\u7a0e\u6b3e\u7684\u6280\u672f\u6307\u5357\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u9075\u5b88\u6709\u5173\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\uff0c\u4f1a\u8ba1\u4eba\u5458\u5e94\u9075\u5faa\u4ee5\u4e0b\u56db\u4e2a\u6b65\u9aa4\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_cac_moi_quan_he_lien_ket\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u786e\u5b9a\u4eba\u4e0e\u4eba\u4e4b\u95f4\u7684\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6838\u67e5\u80a1\u4e1c\u3001\u8d37\u6b3e\u65b9\u3001\u62c5\u4fdd\u65b9\u4ee5\u53ca\u501f\u6b3e\u65b9\u3001\u501f\u7528\u8d44\u91d1\u6216\u8d44\u4ea7\u65b9\u7684\u540d\u5355\u3002 \u968f\u540e\u5bf9\u7167\u7b2c255\/2026\/N\u0110-CP\u53f7\u653f\u4ee4\u7b2c5\u6761\uff0c\u7279\u522b\u662fd\u9879\uff08\u501f\u6b3e\u3001\u62c5\u4fdd\uff09\u548cl\u9879\uff08\u5411\u7ecf\u8425\u3001\u63a7\u5236\u4f01\u4e1a\u7684\u4eba\u5458\u501f\u6b3e\uff09\u3002 \u6b64\u524d\u51e0\u5e74\u7b7e\u8ba2\u4f462026\u5e74\u4ecd\u6709\u6548\u7684\u501f\u6b3e\u5408\u540c\u4e5f\u9700\u8fdb\u884c\u5ba1\u67e5\u3002\u5982\u679c\u8be5\u7eb3\u7a0e\u671f\u95f4\u672a\u53d1\u751f\u5173\u8054\u4ea4\u6613\uff0c\u4f01\u4e1a\u65e0\u9700\u9002\u752830%\u95e8\u69db\u3002\u5c3d\u7ba1\u5982\u6b64\uff0c\u4f01\u4e1a\u4ecd\u5e94\u5c06\u5ba1\u67e5\u7ed3\u8bba\u4ee5\u4e66\u9762\u5f62\u5f0f\u7559\u5b58\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Tap_hop_du_lieu_tai_chinh\"><\/span>\u6b65\u9aa4\u4e8c\uff1a\u6536\u96c6\u8d22\u52a1\u6570\u636e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ece\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u5229\u6da6\u8868\u4e2d\u83b7\u53d6\u6570\u636e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u8425\u6d3b\u52a8\u4ea7\u751f\u7684\u51c0\u5229\u6da6\uff08\u7f16\u53f730\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u671f\u53d1\u751f\u7684\u5229\u606f\u8d39\u7528\u603b\u989d\uff08\u5305\u62ec635\u8d26\u6237\u53ca154\/241\u8d26\u6237\u4e2d\u8d44\u672c\u5316\u7684\u503a\u52a1\u90e8\u5206\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u671f\u4ea7\u751f\u7684\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\uff08515\u8d26\u6237\uff09\uff0c\u4ec5\u8ba1\u5165\u8fd9\u4e24\u9879\uff0c\u4e0d\u5305\u62ec\u6c47\u5151\u5dee\u989d\u3001\u80a1\u606f\u6216\u4ed8\u6b3e\u6298\u6263\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u671f\u6298\u65e7\u8d39\u7528\u603b\u989d\uff08\u6298\u65e7\u8ba1\u7b97\u8868\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Tinh_toan_EBITDA_va_nguong_khong_che\"><\/span><b>\u6b65\u9aa4 3\uff1a\u8ba1\u7b97 EBITDA \u5e76\u63a7\u5236\u9608\u503c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u9002\u7528\u4e0a\u8ff0\u7b2c16\u6761\u7b2c3\u6b3e\u7b2ca\u9879\u89c4\u5b9a\u7684\u8ba1\u7b97\u516c\u5f0f\u3002\u786e\u5b9a\u8d85\u51fa\u9650\u989d\u7684\u90e8\u5206\uff0c\u636e\u6b64\u4e0a\u8c03\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u540c\u65f6\u9488\u5bf9\u53d1\u751f\u8be5\u60c5\u51b5\u7684\u5404\u5e74\u5ea6\u5206\u522b\u5f00\u8bbe\u8fc7\u6e21\u6027\u8d26\u7c3f\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Ke_khai_theo_Phu_luc_I_ban_hanh_kem_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>\u7b2c4\u6b65\uff1a\u6309\u7167\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u6240\u9644\u7684\u9644\u5f55I\u8fdb\u884c\u7533\u62a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">\u7b2c16\u6761\u7b2c3\u6b3e\u7b2cd\u9879\u89c4\u5b9a\uff1a<\/p>\n<blockquote>\n<p dir=\"ltr\"><em>\u7eb3\u7a0e\u4eba\u5e94\u5f53\u6309\u7167\u4e0e\u672c\u6cd5\u4ee4\u4e00\u540c\u53d1\u5e03\u7684\u9644\u4ef6\u4e00\u7533\u62a5\u7eb3\u7a0e\u671f\u7684\u5229\u606f\u652f\u51fa\u6bd4\u7387\u3002.<\/em><\/p>\n<\/blockquote>\n<p dir=\"ltr\">\u9644\u5f55\u4e00\uff08\u5173\u4e8e\u5173\u8054\u5173\u7cfb\u548c\u5173\u8054\u4ea4\u6613\u7684\u4fe1\u606f\uff09\u53d6\u4ee3\u4e86\u7b2c132\/2020\/N\u0110-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u7533\u62a5\u8868\u3002 \u672c\u9644\u5f55\u5e94\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u4e00\u5e76\u63d0\u4ea4\u3002\u7533\u62a5\u4e0d\u5b8c\u6574\u6216\u6709\u8bef\uff0c\u53ef\u80fd\u5bfc\u81f4\u5728\u7a0e\u52a1\u7a3d\u67e5\u548c\u5ba1\u67e5\u65f6\u88ab\u5904\u4ee5\u7f5a\u6b3e\u3001\u88ab\u6838\u5b9a\u7a0e\u6b3e\u4ee5\u53ca\u76f8\u5173\u8d39\u7528\u88ab\u4e0d\u4e88\u6263\u9664\u3002.<\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5<\/b><span style=\"font-weight: 400;\">: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-to-khai-giao-dich-lien-ket\/\">\u5173\u8054\u4ea4\u6613\u7533\u62a5\u8868\u586b\u5199\u6307\u5357\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u5173\u4e8e\u53d7\u9650\u5229\u606f\u8d39\u7528\u8ba1\u7b97\u548c\u7533\u62a5\u7684\u6d41\u7a0b\u5df2\u6709\u76f8\u5f53\u660e\u786e\u7684\u6307\u5bfc\uff0c\u4f46\u5728\u5b9e\u9645\u64cd\u4f5c\u4e2d\uff0c\u4e0d\u5c11\u5efa\u7b51\u4f01\u4e1a\u4ecd\u56e0\u5e94\u7528\u8fc7\u7a0b\u4e2d\u7684\u770b\u4f3c\u5fae\u5c0f\u7684\u758f\u6f0f\u800c\u906d\u5230\u8ffd\u7f34\u7a0e\u6b3e\u548c\u4e25\u5389\u5904\u7f5a\u3002 \u6b63\u662f\u5bf9\u89c4\u5b9a\u7684\u7406\u89e3\u4e0e\u7a0e\u52a1\u7533\u62a5\u4e2d\u6b63\u786e\u6267\u884c\u4e4b\u95f4\u7684\u5dee\u5f02\uff0c\u5bfc\u81f4\u4e86\u4e00\u7cfb\u5217\u4e25\u91cd\u9519\u8bef\uff0c\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u7279\u522b\u52a0\u4ee5\u907f\u514d\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap\"><\/span><b>\u5e38\u89c1\u9519\u8bef<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u54a8\u8be2\u548c\u5b9e\u9645\u5de5\u4f5c\u4e2d\uff0cMAN\uff08Master Accountant Network\uff09\u53d1\u73b0\uff0c\u4f1a\u8ba1\u4eba\u5458\u5728\u5904\u7406\u53d7\u9650\u7684\u5229\u606f\u8d39\u7528\u89c4\u5b9a\u65f6\uff0c\u901a\u5e38\u4f1a\u72af\u4ee5\u4e0b\u9519\u8bef\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ec5\u8ba1\u7b97\u5173\u8054\u65b9\u501f\u6b3e\u5229\u606f\uff1a\u4e00\u65e6\u5b58\u5728\u5173\u8054\u4ea4\u6613\uff0c\u603b\u501f\u6b3e\u5229\u606f\u652f\u51fa\uff08\u5305\u62ec\u72ec\u7acb\u94f6\u884c\u501f\u6b3e\u5229\u606f\uff09\u5747\u53d730%\u9608\u503c\u7684\u9650\u5236\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9057\u6f0f\u5b58\u6b3e\u5229\u606f\u62b5\u9500\uff1a\u5728\u516c\u5f0f\u4e2d\uff0c\u65e0\u8bba\u662f\u88ab\u62b5\u9500\u7684\u4e00\u65b9\u8fd8\u662f\u52a0\u5230EBITDA\u4e2d\u7684\u4e00\u65b9\uff0c\u90fd\u4f7f\u7528\u4e86\u51c0\u501f\u6b3e\u5229\u606f\u3002\u62b5\u9500\u9519\u8bef\u5bfc\u81f4EBITDA\u8ba1\u7b97\u6709\u8bef\uff0c\u4e14\u8d85\u51fa\u9608\u503c\u7684\u90e8\u5206\u4e5f\u88ab\u8ba1\u7b97\u9519\u8bef\u3002.<\/span><\/li>\n<li aria-level=\"1\">\u672a\u62ab\u9732\u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u7b2cl\u9879\u89c4\u5b9a\uff0c\u4e0e\u7ecf\u8425\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\u4e4b\u95f4\u56e0\u501f\u8d37\u5173\u7cfb\u4ea7\u751f\u7684\u5173\u8054\u5173\u7cfb\u3002\u8fd9\u4e00\u9519\u8bef\u5728\u5bb6\u65cf\u4f01\u4e1a\u4e2d\u5bb9\u6613\u53d1\u751f\u3002.<\/li>\n<li aria-level=\"1\">\u9ed8\u8ba4\u60c5\u51b5\u4e0b\uff0c\u94f6\u884c\u8d37\u6b3e\u4e0d\u6784\u6210\u5173\u8054\u5173\u7cfb\u3002\u7b2c5\u6761\u7b2c2\u6b3ed\u9879\u4e2d\u9488\u5bf9\u4fe1\u8d37\u673a\u6784\u7684\u4f8b\u5916\u60c5\u51b5\u662f\u6709\u6761\u4ef6\u7684\uff0c\u4e14\u9700\u8981\u63d0\u4f9b\u8bc1\u660e\u6587\u4ef6\u3002.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\u7684\u5229\u606f\uff1a\u5efa\u7b51\u4f01\u4e1a\u901a\u5e38\u5728\u9879\u76ee\u521d\u671f\u4f1a\u51fa\u73b0\u4e8f\u635f\uff08EBITDA\u4e3a\u8d1f\uff09\uff0c\u56e0\u6b64\u5168\u90e8\u5229\u606f\u5747\u88ab\u5254\u9664\u3002\u5982\u679c\u672a\u8fdb\u884c\u8bb0\u5f55\u4ee5\u4fbf\u5728\u8fde\u7eed5\u5e74\u5185\u7ed3\u8f6c\u81f3\u76c8\u5229\u5e74\u5ea6\uff0c\u4f01\u4e1a\u5c06\u5b8c\u5168\u4e27\u5931\u8fd9\u4e00\u6743\u76ca\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6df7\u6dc6\u4f1a\u8ba1EBITDA\u4e0e\u7a0e\u52a1EBITDA\uff1a\u5f53\u4f01\u4e1a\u5b58\u5728\u8f83\u5927\u989d\u7684\u5176\u4ed6\u6536\u5165\uff08\u4f8b\u5982\u6e05\u7b97\u673a\u5668\u3001\u8bbe\u5907\u7684\u6536\u76ca\uff09\u65f6\uff0c\u82e5\u7528\u7a0e\u524d\u5229\u6da6\u4ee3\u66ff\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\uff0c\u5c06\u4f1a\u5bfc\u81f4\u7ed3\u679c\u51fa\u73b0\u504f\u5dee\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8ff0\u9519\u8bef\u8868\u660e\uff0c\u95ee\u9898\u5e76\u4e0d\u5728\u4e8e\u5229\u606f\u652f\u51fa\u53d7\u9650\u7684\u89c4\u5b9a\uff0c\u800c\u5728\u4e8e\u4f01\u4e1a\u4ece\u4e00\u5f00\u59cb\u5bf9\u8d22\u52a1\u7ed3\u6784\u7684\u7406\u89e3\u548c\u6784\u5efa\u65b9\u5f0f\u5c31\u4e0d\u5f53\u3002 \u53ea\u8981\u51c6\u786e\u628a\u63e1\u672c\u8d28\uff0c\u4f01\u4e1a\u5b8c\u5168\u53ef\u4ee5\u4e3b\u52a8\u63a7\u5236\u7a0e\u52a1\u98ce\u9669\uff0c\u5e76\u5728\u6cd5\u5f8b\u5141\u8bb8\u7684\u8303\u56f4\u5185\u4f18\u5316\u6210\u672c\u3002\u90a3\u4e48\uff0c\u6709\u54ea\u4e9b\u53ef\u884c\u7684\u89e3\u51b3\u65b9\u6848\u80fd\u5e2e\u52a9\u5efa\u7b51\u4f01\u4e1a\u65e2\u9075\u5b88\u89c4\u5b9a\uff0c\u53c8\u4f18\u5316\u8d22\u52a1\u6548\u76ca\u5462\uff1f<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_toi_uu_hoa_chi_phi_cho_doanh_nghiep_xay_dung\"><\/span><b>\u9762\u5411\u5efa\u7b51\u4f01\u4e1a\u7684\u6210\u672c\u4f18\u5316\u65b9\u6848<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5213\" aria-describedby=\"caption-attachment-5213\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5213\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-chi-phi-lai-vay-bi-khong-che-va-giai-phap-toi-uu-hoa-cho-doanh-nghiep-xay-dung.jpg\" alt=\"Quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf v\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a cho doanh nghi\u1ec7p x\u00e2y d\u1ef1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-chi-phi-lai-vay-bi-khong-che-va-giai-phap-toi-uu-hoa-cho-doanh-nghiep-xay-dung.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-chi-phi-lai-vay-bi-khong-che-va-giai-phap-toi-uu-hoa-cho-doanh-nghiep-xay-dung-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-chi-phi-lai-vay-bi-khong-che-va-giai-phap-toi-uu-hoa-cho-doanh-nghiep-xay-dung-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-chi-phi-lai-vay-bi-khong-che-va-giai-phap-toi-uu-hoa-cho-doanh-nghiep-xay-dung-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-chi-phi-lai-vay-bi-khong-che-va-giai-phap-toi-uu-hoa-cho-doanh-nghiep-xay-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5213\" class=\"wp-caption-text\">\u5173\u4e8e\u5efa\u7b51\u4f01\u4e1a\u53d7\u9650\u7684\u5229\u606f\u652f\u51fa\u89c4\u5b9a\u53ca\u4f18\u5316\u65b9\u6848<\/figcaption><\/figure>\n<p>\u4e3a\u4e86\u51cf\u8f7b\u6cd5\u89c4\u7684\u5f71\u54cd\u5e76\u5408\u6cd5\u7ef4\u62a4\u7a0e\u6536\u6743\u76ca\uff0c\u5efa\u7b51\u4f01\u4e1a\u5e94\u4ece\u4e00\u5f00\u59cb\u5c31\u4e3b\u52a8\u8fdb\u884c\u8d22\u52a1\u91cd\u7ec4\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u52a0\u6ce8\u518c\u8d44\u672c\uff1a\u5c06\u90e8\u5206\u80a1\u4e1c\u8d37\u6b3e\u8f6c\u4e3a\u5b9e\u6536\u8d44\u672c\u3002\u8fd9\u79cd\u505a\u6cd5\u65e2\u80fd\u7f8e\u5316\u8d22\u52a1\u62a5\u8868\u3001\u589e\u5f3a\u6295\u6807\u80fd\u529b\uff0c\u53c8\u80fd\u663e\u8457\u964d\u4f4e\u53d7\u9650\u7684\u51c0\u5229\u606f\u652f\u51fa\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u5316\u9879\u76ee\u73b0\u91d1\u6d41\uff1a\u91c7\u7528\u62c5\u4fdd\u3001\u4fe1\u7528\u8bc1\uff08L\/C\uff09\u6216\u4f9b\u5e94\u94fe\u878d\u8d44\uff0c\u800c\u975e\u76f4\u63a5\u4ece\u5173\u8054\u65b9\u501f\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9009\u62e9\u9a8c\u6536\u65f6\u673a\uff1a\u9a8c\u6536\u7ed3\u679c\u5c06\u51b3\u5b9a\u672c\u671f\u7684\u6536\u5165\u548c\u5229\u6da6\u3002\u5e94\u5408\u7406\u5b89\u6392\u9a8c\u6536\u65f6\u673a\uff0c\u4ee5\u4ea7\u751f\u8db3\u591f\u9ad8\u7684EBITDA\uff0c\u4ece\u800c\u62b5\u6d88\u672c\u671f\u5229\u606f\u652f\u51fa\u53ca\u5c1a\u672a\u5230\u671f\u7ed3\u8f6c\u7684\u91d1\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u4e2a\u4eba\u8d44\u4ea7\u5411\u94f6\u884c\u8d37\u6b3e\uff1a\u4e0e\u4f01\u4e1a\u76f4\u63a5\u5411\u7ecf\u8425\u8005\u501f\u6b3e\u4e0d\u540c\uff0c\u4e2a\u4eba\u53ef\u5c06\u8d44\u4ea7\u4f5c\u4e3a\u62b5\u62bc\uff0c\u4f7f\u4f01\u4e1a\u4ece\u72ec\u7acb\u7684\u4fe1\u8d37\u673a\u6784\u83b7\u5f97\u8d37\u6b3e\u3002 \u9700\u4ed4\u7ec6\u5ba1\u67e5\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3ed\u9879\u4e2d\u7684\u6cd5\u5f8b\u6548\u529b\u53ca\u6392\u9664\u6761\u4ef6\u3002.<\/span><\/li>\n<li aria-level=\"1\">\u5c06\u5c5e\u4e8e\u8c41\u514d\u7c7b\u522b\u7684\u8d37\u6b3e\u5355\u72ec\u5217\u51fa\uff1a\u6839\u636e\u7b2c16\u6761\u7b2c3\u6b3ec\u9879\u7684\u89c4\u5b9a\uff0c\u6b64\u7c7b\u8d37\u6b3e\u5305\u62ec\u793e\u4f1a\u4f4f\u623f\u3001\u5de5\u4eba\u4f4f\u623f\u53ca\u5b89\u7f6e\u4f4f\u623f\u9879\u76ee\u8d37\u6b3e\u3002\u4f01\u4e1a\u9700\u63d0\u4f9b\u8bc1\u660e\u8d44\u91d1\u7528\u9014\u7684\u6587\u4ef6\u3002.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u4e0a\u8ff0\u6240\u6709\u4f18\u5316\u5229\u606f\u652f\u51fa\u7684\u65b9\u6848\u53ea\u6709\u5728\u4f01\u4e1a\u6b63\u786e\u7406\u89e3\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u6cd5\u89c4\u6027\u8d28\uff0c\u5e76\u4ece\u4e00\u5f00\u59cb\u5c31\u79ef\u6781\u4e3b\u52a8\u5730\u91cd\u7ec4\u8d22\u52a1\u7ed3\u6784\uff0c\u800c\u4e0d\u662f\u5728\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u5ba1\u8ba1\u65f6\u88ab\u52a8\u5e94\u5bf9\u7684\u60c5\u51b5\u4e0b\uff0c\u624d\u80fd\u771f\u6b63\u6709\u6548\u3002\u8fd9\u4e5f\u662f\u4e3a\u4ec0\u4e48\u5efa\u7b51\u516c\u53f8\u9700\u8981\u91cd\u65b0\u8bc4\u4f30\u5176\u8d44\u672c\u6218\u7565\u4ee5\u53ca\u7a0e\u52a1\u4f1a\u8ba1\u5728\u957f\u671f\u53d1\u5c55\u4e2d\u7684\u4f5c\u7528\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7ef4\u6301\u4e8630% EBITDA\u7684\u63a7\u5236\u95e8\u69db\u53ca5\u5e74\u7684\u8fc7\u6e21\u671f\u3002 \u4e0d\u8fc7\uff0c\u8be5\u6cd5\u4ee4\u8fdb\u4e00\u6b65\u660e\u786e\u5e76\u6269\u5c55\u4e86\u5173\u8054\u5173\u7cfb\u7684\u8ba4\u5b9a\u6807\u51c6\uff0c\u7279\u522b\u662f\u9488\u5bf9\u4e0e\u7ecf\u8425\u7ba1\u7406\u4eba\u5458\u7684\u501f\u8d37\u4ea4\u6613\u3002 \u8be5\u6cd5\u4ee4\u8fd8\u91cd\u65b0\u89c4\u5b9a\u4e86\u901a\u8fc7\u8d37\u6b3e\u548c\u62c5\u4fdd\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u7684\u65b9\u6cd5\u3002\u5bf9\u4e8e\u5efa\u7b51\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u610f\u5473\u7740\u57282026\u5e74\u51b3\u7b97\u671f\u5185\u5fc5\u987b\u9002\u7528\u63a7\u5236\u95e8\u69db\u7684\u4f01\u4e1a\u6570\u91cf\u53ef\u80fd\u6bd4\u4ee5\u5f80\u66f4\u591a\u3002.<\/p>\n<p dir=\"ltr\">\u5982\u679c\u5bf930% EBITDA\u9608\u503c\u7406\u89e3\u6709\u8bef\u6216\u673a\u68b0\u5730\u5957\u7528\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u4e27\u5931\u5408\u6cd5\u6263\u9664\u8d39\u7528\u7684\u6743\u5229\uff0c\u88ab\u8ffd\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u5e76\u5728\u7a0e\u52a1\u7a3d\u67e5\u4e2d\u9762\u4e34\u91cd\u5927\u98ce\u9669\u3002 \u76f8\u53cd\uff0c\u5982\u679c\u4f01\u4e1a\u80fd\u591f\u638c\u63e1\u65b0\u89c4\u5b9a\uff0c\u5bc6\u5207\u76d1\u63a7\u5173\u8054\u4ea4\u6613\u5e76\u4e3b\u52a8\u89c4\u5212\u8d44\u91d1\u6d41\uff0c\u5b8c\u5168\u53ef\u4ee5\u5408\u6cd5\u5730\u63a7\u5236\u548c\u4f18\u5316\u5229\u606f\u652f\u51fa\u3002.<\/p>\n<p dir=\"ltr\">\u5982\u679c\u4f01\u4e1a\u5728\u786e\u5b9a\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u3001\u586b\u5199\u9644\u5f55I\u6216\u51c6\u5907\u7a0e\u52a1\u7a3d\u67e5\u65f6\u7684\u8bf4\u660e\u6750\u6599\u65b9\u9762\u9047\u5230\u56f0\u96be\uff0cMAN\u7684\u5173\u8054\u4ea4\u6613\u4e13\u5bb6\u56e2\u961f \u2013 Master Accountant Network\uff0c\u5bf9\u5efa\u7b51\u884c\u4e1a\u6709\u7740\u6df1\u5165\u7684\u4e86\u89e3\uff0c\u613f\u610f\u57282026\u5e74\u5ea6\u51b3\u7b97\u4e4b\u524d\u4e0e\u8d35\u516c\u53f8\u5171\u540c\u8fdb\u884c\u5ba1\u67e5\u3002.<\/p>\n<p><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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 aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/li>\n<li aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/strong><\/li>\n<li aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/strong><\/li>\n<\/ul>\n<p>\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <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><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_quy_dinh_chi_phi_lai_vay_bi_khong_che\"><\/span><strong>\u5173\u4e8e\u5229\u606f\u652f\u51fa\u9650\u989d\u89c4\u5b9a\u7684\u5e38\u89c1\u95ee\u9898<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026_co_thay_doi_muc_khong_che_30_EBITDA_so_voi_Nghi_dinh_1322020_khong\"><\/span>\u7b2c255\/2026\u53f7\u6cd5\u4ee4\u662f\u5426\u5bf9\u7b2c132\/2020\u53f7\u6cd5\u4ee4\u4e2d\u89c4\u5b9a\u768430% EBITDA\u4e0a\u9650\u8fdb\u884c\u4e86\u8c03\u6574\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">\u4e0d\u3002\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7ef4\u6301\u4e8630% EBITDA\u7684\u9650\u989d\u30015\u5e74\u8fc7\u6e21\u671f\u4ee5\u53ca\u88ab\u8c41\u514d\u7684\u8d37\u6b3e\u7c7b\u522b\u3002 \u53d8\u5316\u4e4b\u5904\u5728\u4e8e\u5173\u8054\u5173\u7cfb\u754c\u5b9a\u7684\u8303\u56f4\u3002\u7b2c5\u6761\u65b0\u589e\u4e86\u501f\u6b3e\u3001\u51fa\u501f\u884c\u4e3a\uff0c\u5e76\u4fee\u6539\u4e86\u6839\u636e\u603b\u8d37\u6b3e\u4f59\u989d\u8ba1\u7b97\u8d37\u6b3e\u6761\u4ef6\u548c\u62c5\u4fdd\u7684\u65b9\u5f0f\u3002\u56e0\u6b64\uff0c\u5fc5\u987b\u9002\u7528\u8be5\u95e8\u69db\u7684\u4f01\u4e1a\u6570\u91cf\u53ef\u80fd\u6bd4\u4ee5\u524d\u66f4\u591a\u3002.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_ap_dung_tu_khi_nao\"><\/span>\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u81ea\u4f55\u65f6\u8d77\u751f\u6548\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff0c\u5e76\u81ea2026\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u7533\u62a5\u671f\u8d77\u9002\u7528\u3002 \u56e0\u6b64\uff0c2026\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u51b3\u7b97\u7533\u62a5\u6750\u6599\u5fc5\u987b\u6309\u7167\u65b0\u6cd5\u4ee4\u7684\u89c4\u5b9a\u786e\u5b9a\u53ef\u6263\u9664\u7684\u501f\u6b3e\u5229\u606f\u8d39\u7528\u3002\u8be5\u6cd5\u4ee4\u53d6\u4ee3\u4e86\u7b2c132\/2020\/N\u0110-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u3002.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_xay_dung_nao_phai_ap_dung_quy_dinh_khong_che_chi_phi_lai_vay\"><\/span>\u54ea\u4e9b\u5efa\u7b51\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\u501f\u6b3e\u5229\u606f\u8d39\u7528\u9650\u5236\u89c4\u5b9a\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">\u4ec5\u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u89c4\u5b9a\u5b58\u5728\u5173\u8054\u5173\u7cfb\uff0c\u4e14\u5728\u672c\u671f\u5185\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u4f01\u4e1a\u624d\u9700\u9002\u7528\u3002 \u5728\u5efa\u7b51\u884c\u4e1a\uff0c\u5e38\u89c1\u60c5\u51b5\u5305\u62ec\uff1a\u5411\u6bcd\u516c\u53f8\u501f\u6b3e\uff1b\u5411\u7ba1\u7406\u5c42\u501f\u6b3e\u6216\u501f\u7528\u8d44\u91d1\u3001\u8d44\u4ea7\uff1b\u8d37\u6b3e\u53ca\u62c5\u4fdd\u91d1\u989d\u8fbe\u5230\u89c4\u5b9a\u9608\u503c\u3002\u82e5\u5c5e\u4e8e\u9002\u7528\u8303\u56f4\uff0c30%\u9608\u503c\u5c06\u9002\u7528\u4e8e\u5168\u90e8\u5229\u606f\u652f\u51fa\uff0c\u5305\u62ec\u94f6\u884c\u8d37\u6b3e\u5229\u606f\u3002.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Vay_von_ngan_hang_de_lam_du_an_co_bi_khong_che_chi_phi_lai_vay_khong\"><\/span>\u4e3a\u9879\u76ee\u5411\u94f6\u884c\u8d37\u6b3e\u65f6\uff0c\u5229\u606f\u652f\u51fa\u662f\u5426\u53d7\u5230\u9650\u5236\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">\u89c6\u5177\u4f53\u60c5\u51b5\u800c\u5b9a\u3002\u5bf9\u4e8e\u6765\u81ea\u672a\u53c2\u4e0e\u501f\u6b3e\u4f01\u4e1a\u7ecf\u8425\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\u7684\u4fe1\u8d37\u673a\u6784\u7684\u8d37\u6b3e\uff0c\u4e0d\u6784\u6210\u300a\u7b2c5\u6761\u7b2c2\u6b3ed\u9879\u300b\u6240\u6307\u7684\u5173\u8054\u5173\u7cfb\u3002 \u4f46\u662f\uff0c\u5982\u679c\u4f01\u4e1a\u5df2\u5b58\u5728\u6765\u81ea\u5176\u4ed6\u6765\u6e90\u7684\u5173\u8054\u4ea4\u6613\uff0c\u5219\u94f6\u884c\u8d37\u6b3e\u5229\u606f\u4ecd\u987b\u8ba1\u516530% EBITDA\u7684\u8ba1\u7b97\u57fa\u6570\u4e2d\u3002.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" 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thu\u1ebf l\u1edbn nh\u1ea5t nh\u01b0ng l\u1ea1i th\u01b0\u1eddng b\u1ecb \u0111\u00e1nh gi\u00e1 th\u1ea5p. T\u1eeb ng\u00e0y 01\/7\/2026, quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Ngh\u1ecb \u0111\u1ecbnh thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, \u0111\u1ed3ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5216,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2665","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\/2665","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=2665"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2665\/revisions"}],"predecessor-version":[{"id":5217,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2665\/revisions\/5217"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5216"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}