{"id":2665,"date":"2025-12-18T19:22:49","date_gmt":"2025-12-19T02:22:49","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2665"},"modified":"2025-12-18T19:22:49","modified_gmt":"2025-12-19T02:22:49","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":"\u4e86\u89e3\u6709\u5173\u5229\u606f\u652f\u51fa\u6263\u9664\u9650\u5236\u7684\u89c4\u5b9a\u5bf9\u4e8e\u907f\u514d\u5efa\u7b51\u7a0e\u98ce\u9669\u81f3\u5173\u91cd\u8981\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5728\u5efa\u7b51\u4f1a\u8ba1\u5b9e\u52a1\u4e2d\uff0c\u5229\u606f\u652f\u51fa\u53d7\u5230\u9650\u5236\u3002 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a> \u5229\u606f\u652f\u51fa\u662f\u7a0e\u52a1\u98ce\u9669\u4e2d\u6700\u5927\u5374\u53c8\u5e38\u5e38\u88ab\u4f4e\u4f30\u7684\u4e00\u9879\u3002\u5728\u8bc6\u522b\u5173\u8054\u65b9\u4ea4\u6613\u3001\u8ba1\u7b97 EBITDA \u6216\u8ffd\u8e2a\u7ed3\u8f6c\u5229\u606f\u65f6\uff0c\u54ea\u6015\u51fa\u73b0\u4e00\u4e2a\u5c0f\u5c0f\u7684\u9519\u8bef\uff0c\u90fd\u53ef\u80fd\u5bfc\u81f4\u8d39\u7528\u88ab\u53d6\u6d88\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u88ab\u8ffd\u7f34\uff0c\u4ee5\u53ca\u5de8\u989d\u7684\u6ede\u7eb3\u91d1\u3002\u672c\u6587\u57fa\u4e8e\u4e3a\u4f17\u591a\u5efa\u7b51\u516c\u53f8\u63d0\u4f9b\u7a0e\u52a1\u54a8\u8be2\u548c\u5904\u7406\u7a0e\u52a1\u5ba1\u8ba1\u7684\u7ecf\u9a8c\uff0c\u5c06\u5206\u6790\u5229\u606f\u652f\u51fa\u7684\u6cd5\u5f8b\u4f9d\u636e\u3001\u8ba1\u7b97\u65b9\u6cd5\u548c\u5b9e\u9645\u5e94\u7528\uff0c\u4ee5\u5e2e\u52a9\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u7406\u89e3\u3001\u6b63\u786e\u5b9e\u65bd\u5e76\u5408\u6cd5\u4f18\u5316\u5229\u606f\u652f\u51fa\u7684\u5904\u7406\uff0c\u540c\u65f6\u9075\u5b88\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u76f8\u5173\u9650\u5236\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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-3'><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'><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><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\/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-4'><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><\/ul><\/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\/#Dac_thu_chi_phi_lai_vay_trong_Doanh_nghiep_xay_dung\" >\u5efa\u7b51\u516c\u53f8\u5229\u606f\u652f\u51fa\u7684\u5177\u4f53\u60c5\u51b5\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><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\/#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-4'><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\/#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-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\/#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-4' ><li class='ez-toc-heading-level-4'><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\/#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-4'><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_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-4'><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_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-4'><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_4_Ke_khai_To_khai_giao_dich_lien_ket_Mau_so_01\" >\u7b2c\u56db\u6b65\uff1a\u586b\u5199\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\uff08\u8868\u683c\u7f16\u53f7 01\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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-3'><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\/#Giai_phap_toi_uu_hoa_chi_phi_cho_Doanh_nghiep_Xay_dung\" >\u4e3a\u5efa\u7b51\u516c\u53f8\u63d0\u4f9b\u7ecf\u6d4e\u9ad8\u6548\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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-19\" 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><\/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><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-bi-khong-che-quy-dinh-moi-nhat-2025\/\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u53d7\u5230\u63a7\u5236<\/span><\/a><span style=\"font-weight: 400;\"> (<\/span><span style=\"font-weight: 400;\">\u901a\u5e38\u4e3a 30% EBITDA<\/span><span style=\"font-weight: 400;\">\u8fd9\u662f\u8d8a\u5357\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u7684\u4e00\u9879\u89c4\u5b9a\uff0c\u9650\u5236\u4e86\u4f01\u4e1a\u5728\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\u53ef\u4ee5\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\uff08\u6765\u81ea\u5173\u8054\u65b9\u548c\u72ec\u7acb\u65b9\uff09\u7684\u6bd4\u4f8b\uff0c\u65e8\u5728\u9650\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u4e3b\u8981\u9002\u7528\u4e8e\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u3002<\/span><\/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<figure id=\"attachment_2669\" aria-describedby=\"caption-attachment-2669\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2669\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-chi-phi-lai-vay-bi-khong-che-theo-Nghi-dinh-132.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-chi-phi-lai-vay-bi-khong-che-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-chi-phi-lai-vay-bi-khong-che-theo-Nghi-dinh-132-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-chi-phi-lai-vay-bi-khong-che-theo-Nghi-dinh-132-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-chi-phi-lai-vay-bi-khong-che-theo-Nghi-dinh-132-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-chi-phi-lai-vay-bi-khong-che-theo-Nghi-dinh-132-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2669\" class=\"wp-caption-text\">\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u6cd5\u5f8b\u4f9d\u636e\u662f\u7b2c132\u53f7\u6cd5\u4ee4\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8981\u5145\u5206\u7406\u89e3\u6709\u5173\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\uff0c\u9996\u5148\u9700\u8981\u786e\u5b9a\u5f53\u524d\u6709\u6548\u7684\u6cd5\u5f8b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff1a\u8fd9\u662f\u89c4\u8303\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u201c\u5173\u952e\u201d\u6587\u4ef6\uff0c\u5b8c\u5168\u53d6\u4ee3\u4e86\u7b2c20\/2017\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c68\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2019 \u5e74\u7b2c 38\/2019\/QH14 \u53f7\u7a0e\u52a1\u7ba1\u7406\u6cd5\uff1a\u5173\u4e8e\u4f01\u4e1a\u7eb3\u7a0e\u4e49\u52a1\u7684\u6700\u9ad8\u6cd5\u5f8b\u6846\u67b6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 80\/2021\/TT-BTC \u53f7\u901a\u77e5\uff1a\u5173\u4e8e\u7533\u62a5\u548c\u5c65\u884c\u76f8\u5173\u7eb3\u7a0e\u4e49\u52a1\u7684\u8be6\u7ec6\u6307\u5bfc\u3002<\/span><\/li>\n<\/ul>\n<h4><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><\/h4>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f1a\u8ba1\u5e08\u8bef\u4ee5\u4e3a\u6240\u6709\u8d37\u6b3e\u90fd\u53d7\u5230\u9650\u5236\u3002\u5b9e\u9645\u4e0a\uff0c\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\u4ec5\u9002\u7528\u4e8e\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5efa\u7b51\u884c\u4e1a\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u901a\u5e38\u91c7\u53d6\u4ee5\u4e0b\u51e0\u79cd\u5f62\u5f0f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5411\u6bcd\u516c\u53f8\u501f\u6b3e\uff1a\u4e3a\u4e86\u5f00\u5c55\u9879\u76ee\uff0c\u6bcd\u516c\u53f8\u4ee5\u4f4e\u4e8e\u6216\u9ad8\u4e8e\u5e02\u573a\u5229\u7387\u7684\u5229\u7387\u5411\u5b50\u516c\u53f8\u63d0\u4f9b\u8d37\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee5\u4e2a\u4eba\u540d\u4e49\u501f\u6b3e\uff1a\u4f01\u4e1a\u5411\u5176\u8463\u4e8b\u3001\u51fa\u8d44\u6210\u5458\u6216\u5176\u4eb2\u5c5e\u501f\u6b3e\uff08\u5982\u679c\u4ed6\u4eec\u7b26\u5408\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u89c4\u5b9a\u7684\u6240\u6709\u6743\/\u7ba1\u7406\u6bd4\u4f8b\u95e8\u69db\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u627f\u5305\u5546\u751f\u6001\u7cfb\u7edf\uff1a\u603b\u627f\u5305\u5546\u548c\u5206\u5305\u5546\u5171\u4eab\u540c\u4e00\u8fd0\u8425\u5546\u6216\u5c5e\u4e8e\u540c\u4e00\u91d1\u878d\u96c6\u56e2\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u6b63\u786e\u8bc6\u522b\u6cd5\u5f8b\u4f9d\u636e\u548c\u9002\u7528\u5bf9\u8c61\u4ec5\u4ec5\u662f\u5f00\u59cb\u3002\u66f4\u91cd\u8981\u7684\u662f\uff0c\u5bf9\u4e8e\u4f1a\u8ba1\u5e08\u548c\u5efa\u7b51\u4f01\u4e1a\u4e3b\u800c\u8a00\uff0c\u5173\u952e\u95ee\u9898\u662f\uff1a\u201c\u5229\u606f\u652f\u51fa\u9650\u989d\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f\u201d\u3001\u201c\u9650\u989d\u662f\u591a\u5c11\uff1f\u8d85\u51fa\u9650\u989d\u7684\u90e8\u5206\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\u5982\u4f55\u5904\u7406\uff1f\u201d\u3002\u4e3a\u4e86\u5168\u9762\u89e3\u7b54\u8fd9\u4e9b\u95ee\u9898\uff0c\u8ba9\u6211\u4eec\u6df1\u5165\u63a2\u8ba8\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u4e2d\u5173\u4e8e\u5229\u606f\u652f\u51fa\u9650\u989d\u7684\u89c4\u5b9a\uff0c\u8be5\u6761\u6b3e\u76f4\u63a5\u89c4\u5b9a\u4e86\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u5229\u606f\u652f\u51fa\u7684\u53ef\u6263\u9664\u6027\u3002<\/span><\/p>\n<h3><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><\/h3>\n<figure id=\"attachment_2668\" aria-describedby=\"caption-attachment-2668\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2668\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-chi-tiet-quy-dinh-chi-phi-lai-vay-bi-khong-che.jpg\" alt=\"Ph\u00e2n t\u00edch chi ti\u1ebft quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-chi-tiet-quy-dinh-chi-phi-lai-vay-bi-khong-che.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-chi-tiet-quy-dinh-chi-phi-lai-vay-bi-khong-che-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-chi-tiet-quy-dinh-chi-phi-lai-vay-bi-khong-che-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-chi-tiet-quy-dinh-chi-phi-lai-vay-bi-khong-che-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-chi-tiet-quy-dinh-chi-phi-lai-vay-bi-khong-che-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2668\" class=\"wp-caption-text\">\u5bf9\u5229\u606f\u652f\u51fa\u4e0a\u9650\u76f8\u5173\u6cd5\u89c4\u7684\u8be6\u7ec6\u5206\u6790\u3002<\/figcaption><\/figure>\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;\">\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u671f\u95f4\u6263\u9664\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\uff08\u51c0\u5229\u606f\u652f\u51fa\uff09\u540e\u7684\u603b\u5229\u606f\u652f\u51fa\u5728\u786e\u5b9a\u5e94\u7eb3\u7a0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u4ee5\u6263\u9664\uff0c\u4f46\u524d\u63d0\u662f\u8be5\u5229\u606f\u652f\u51fa\u4e0d\u5f97\u8d85\u8fc7\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u51c0\u5229\u606f\u652f\u51fa\u52a0\u4e0a\u6298\u65e7\u8d39\u7528\uff08EBITDA\uff09\u7684 30%\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 = \u51c0\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;\">\u7b14\u8bb0\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c0\u5229\u6da6\uff1a\u4f01\u4e1a\u7ecf\u8425\u6240\u5f97\u5229\u6da6\uff08\u635f\u76ca\u8868\u4e0a\u7684\u4ee3\u7801 30\uff09\uff0c\u8bf7\u6ce8\u610f\uff0c\u8fd9\u4e0d\u5305\u62ec\u8d37\u6b3e\u5229\u606f\u4ee5\u5916\u7684\u91d1\u878d\u6d3b\u52a8\u6240\u5f97\u5229\u6da6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c0\u5229\u606f\u652f\u51fa\uff1a\u53d1\u751f\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\u51cf\u53bb\u5b58\u6b3e\u6216\u8d37\u6b3e\u5229\u606f\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<h4><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><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4ec0\u4e48\u662f30%\uff1f\u8fd9\u4e2a\u6570\u5b57\u662f\u57fa\u4e8e\u7ecf\u5408\u7ec4\u7ec7BEPS\u9879\u76ee\uff08\u6253\u51fb\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff09\u884c\u52a8\u8ba1\u52124\u7684\u5efa\u8bae\u3002\u5c06\u5229\u606f\u652f\u51fa\u9650\u5236\u572830% EBITDA\u4ee5\u5185\uff0c\u6709\u52a9\u4e8e\u9632\u6b62\u4f01\u4e1a\u4eba\u4e3a\u865a\u589e\u5229\u606f\u652f\u51fa\u4ee5\u964d\u4f4e\u5176\u5728\u8d8a\u5357\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d1f\u503a\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quy_tac_chuyen_chi_phi_lai_vay_sang_ky_sau\"><\/span><b>\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\u95f4\u7684\u89c4\u5219\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e0e\u4e4b\u524d\u7684\u89c4\u5b9a\u76f8\u6bd4\uff0c\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u4e00\u4e2a\u79ef\u6781\u65b9\u9762\u662f\uff0c\u5b83\u5141\u8bb8\u7ed3\u8f6c\u6392\u9664\u7684\u5229\u606f\u652f\u51fa\u3002<\/span><\/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\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u660e\u786e\u89c4\u5b9a\u4e86\u57fa\u4e8e30% EBITDA\u6bd4\u7387\u7684\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u95e8\u69db\uff0c\u4f46\u5176\u5728\u5b9e\u8df5\u4e2d\u7684\u5e94\u7528\uff0c\u5c24\u5176\u662f\u5728\u5efa\u7b51\u4f01\u4e1a\u4e2d\uff0c\u5728\u8ba1\u7b97\u548c\u786e\u5b9a\u53ef\u6263\u9664\u8d39\u7528\u65b9\u9762\u5f15\u53d1\u4e86\u8bf8\u591a\u590d\u6742\u95ee\u9898\u3002\u5efa\u7b51\u884c\u4e1a\u9879\u76ee\u5468\u671f\u957f\u3001\u5229\u606f\u8d44\u672c\u5316\u3001\u5206\u9636\u6bb5\u9a8c\u6536\u4ee5\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7b49\u7279\u6b8a\u6027\u610f\u5473\u7740\uff0c\u5efa\u7b51\u4f1a\u8ba1\u4e2d\u7684\u5229\u606f\u8d39\u7528\u4e0d\u80fd\u7b80\u5355\u5730\u7528\u901a\u7528\u516c\u5f0f\u673a\u68b0\u8ba1\u7b97\uff0c\u800c\u9700\u8981\u4ece\u4e13\u4e1a\u89d2\u5ea6\u8fdb\u884c\u6df1\u5165\u5206\u6790\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_thu_chi_phi_lai_vay_trong_Doanh_nghiep_xay_dung\"><\/span><b>\u5efa\u7b51\u516c\u53f8\u5229\u606f\u652f\u51fa\u7684\u5177\u4f53\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2667\" aria-describedby=\"caption-attachment-2667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2667\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-thu-nganh-xay-dung-quy-dinh-chi-phi-lai-vay-bi-khong-che.jpg\" alt=\"\u0110\u1eb7c th\u00f9 ng\u00e0nh x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-thu-nganh-xay-dung-quy-dinh-chi-phi-lai-vay-bi-khong-che.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-thu-nganh-xay-dung-quy-dinh-chi-phi-lai-vay-bi-khong-che-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-thu-nganh-xay-dung-quy-dinh-chi-phi-lai-vay-bi-khong-che-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-thu-nganh-xay-dung-quy-dinh-chi-phi-lai-vay-bi-khong-che-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-thu-nganh-xay-dung-quy-dinh-chi-phi-lai-vay-bi-khong-che-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2667\" class=\"wp-caption-text\">\u5efa\u7b51\u884c\u4e1a\u7684\u7279\u6b8a\u6027\u51b3\u5b9a\u4e86\u5229\u606f\u652f\u51fa\u6263\u9664\u53d7\u5230\u9650\u5236\u3002<\/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<h4><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><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u4f1a\u8ba1\u51c6\u5219\u7b2c 16 \u53f7\uff0c\u5728\u5efa\u7b51\u884c\u4e1a\u4e2d\uff0c\u5229\u606f\u652f\u51fa\u901a\u5e38\u8ba1\u5165\u5728\u5efa\u8d44\u4ea7\u7684\u4ef7\u503c\uff08\u8d26\u6237 154 \u6216\u8d26\u6237 241\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u90a3\u4e48\uff0c\u8d44\u672c\u5316\u7684\u5229\u606f\u652f\u51fa\uff08\u671f\u95f4\u672a\u8ba1\u5165\u8d26\u6237 635\uff09\u662f\u5426\u4f1a\u8ba1\u5165\u6709\u5173\u6709\u9650\u5229\u606f\u652f\u51fa\u6263\u9664\u7684\u89c4\u5b9a\u4e2d\u7684 30% \u95e8\u69db\uff1f<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u5229\u606f\u652f\u51fa\u5df2\u8d44\u672c\u5316\u5230\u8d44\u4ea7\u4ef7\u503c\u4e2d\uff0c\u5219\u5728\u5f53\u671f\u4e0d\u89c6\u4e3a\u201c\u8d39\u7528\u201d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f46\u662f\uff0c\u5f53\u8be5\u8d44\u4ea7\uff08\u5efa\u8bbe\u9879\u76ee\uff09\u88ab\u63a5\u53d7\u5e76\u8f6c\u5316\u4e3a\u9500\u552e\u6210\u672c\uff08\u8d26\u6237 632\uff09\u6216\u6298\u65e7\u65f6\uff0c\u5c06\u8003\u8651\u9690\u6027\u5229\u606f\u652f\u51fa\u3002<\/span><\/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<h4><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><\/h4>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u5efa\u7b51\u4e1a\u7684\u7279\u70b9\u662f\u5b58\u5728\u201c\u5bb6\u65cf\u5f0f\u7ecf\u8425\u201d\u6216\u201c\u4e92\u8054\u751f\u6001\u7cfb\u7edf\u201d\u6a21\u5f0f\u3002\u4f8b\u5982\uff1a<\/span><\/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\u957f\uff09\u501f\u6b3e\u8d2d\u4e70\u6316\u6398\u673a\u3002\u5982\u679c\u962e\u6587B\u5148\u751f\u7684\u51fa\u8d44\u989d\u8d85\u8fc725%\uff0c\u5219\u8fd9\u662f\u4e00\u7b14\u5173\u8054\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u627f\u5305\u5546\u5c06\u5de5\u7a0b\uff0880%\uff09\u5206\u5305\u7ed9\u4e00\u5bb6\u5206\u5305\u5546\uff0c\u4f46\u8be5\u5206\u5305\u5546\u7684\u6240\u6709\u8005\u662f\u603b\u627f\u5305\u5546\u8463\u4e8b\u7684\u914d\u5076\u3002\u8fd9\u4e24\u65b9\u4e4b\u95f4\u7684\u4efb\u4f55\u8d37\u6b3e\u90fd\u5c06\u89e6\u53d1\u4e00\u9879\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u6cd5\u89c4\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 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<h3><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><\/h3>\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<h4><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><\/h4>\n<p><span style=\"font-weight: 400;\">\u5ba1\u67e5\u80a1\u4e1c\u3001\u8d37\u6b3e\u4eba\u548c\u501f\u6b3e\u4eba\u540d\u5355\uff0c\u5e76\u5c06\u5176\u4e0e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u8fdb\u884c\u6bd4\u8f83\u3002\u5982\u679c\u6ca1\u6709\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5219\u65e0\u9700\u8003\u865130%\u95e8\u69db\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_Tap_hop_du_lieu_tai_chinh\"><\/span><b>\u6b65\u9aa4\u4e8c\uff1a\u6536\u96c6\u8d22\u52a1\u6570\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\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;\">\u4e1a\u52a1\u8fd0\u8425\u51c0\u5229\u6da6\uff08MS 30\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u5229\u606f\u652f\u51fa\uff08\u8d26\u6237 635 \u548c\u8d44\u672c\u5316\u503a\u52a1\u90e8\u5206 154\/241\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u603b\u6536\u5165\uff08\u8d26\u6237 515\uff09\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<h4><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><\/h4>\n<p><span style=\"font-weight: 400;\">\u5e94\u7528\u4e0a\u8ff0\u516c\u5f0f\uff0c\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u66f4\u591a\u8be6\u7ec6\u516c\u5f0f\u4ee5\u53ca\u771f\u5b9e\u6848\u4f8b\u7814\u7a76\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-lai-vay-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u8ba1\u7b97\u516c\u5f0f<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_4_Ke_khai_To_khai_giao_dich_lien_ket_Mau_so_01\"><\/span><b>\u7b2c\u56db\u6b65\uff1a\u586b\u5199\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\uff08\u8868\u683c\u7f16\u53f7 01\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5f3a\u5236\u6027\u7684\u6cd5\u5f8b\u6b65\u9aa4\u3002\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u9881\u5e03\u7684\u7b2c01\u53f7\u8868\u683c\uff0c\u4f1a\u8ba1\u5e08\u5fc5\u987b\u8be6\u7ec6\u7533\u62a5\u5173\u8054\u65b9\u3001\u4ea4\u6613\u91d1\u989d\uff0c\u5c24\u5176\u8981\u786e\u5b9a\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u3002\u672a\u63d0\u4ea4\u6b64\u8868\u683c\u5c06\u5bfc\u81f4\u4f01\u4e1a\u88ab\u5f81\u6536\u7a0e\u6b3e\u5e76\u9762\u4e34\u9ad8\u989d\u884c\u653f\u5904\u7f5a\u3002\u8be5\u8868\u683c\u5fc5\u987b\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u540c\u63d0\u4ea4\u3002<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5<\/b><span style=\"font-weight: 400;\">: <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-to-khai-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\u586b\u5199\u8bf4\u660e\u3002<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u4e86\u5229\u606f\u8d39\u7528\u7684\u8ba1\u7b97\u548c\u7533\u62a5\u7a0b\u5e8f\uff0c\u4f46\u5728\u5b9e\u8df5\u4e2d\uff0c\u8bb8\u591a\u5efa\u7b51\u516c\u53f8\u4ecd\u7136\u56e0\u4e3a\u4e00\u4e9b\u770b\u4f3c\u5fae\u5c0f\u7684\u5e94\u7528\u9519\u8bef\u800c\u9762\u4e34\u5de8\u989d\u7a0e\u6b3e\u6b20\u7f34\u548c\u7f5a\u6b3e\u3002\u5bf9\u6cd5\u89c4\u7684\u7406\u89e3\u4e0e\u5728\u7a0e\u52a1\u7533\u62a5\u4e2d\u6b63\u786e\u6267\u884c\u4e4b\u95f4\u7684\u5dee\u8ddd\uff0c\u5bfc\u81f4\u4e86\u4e00\u7cfb\u5217\u4e25\u91cd\u7684\u9519\u8bef\uff0c\u4f1a\u8ba1\u4eba\u5458\u5c24\u5176\u9700\u8981\u907f\u514d\u8fd9\u4e9b\u9519\u8bef\u3002<\/span><\/p>\n<h3><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><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6211\u4eec\u7684\u54a8\u8be2\u548c\u5b9e\u8df5\u5de5\u4f5c\u7ecf\u9a8c\u4e2d\uff0c\u6211\u4eec\u53d1\u73b0\u4f1a\u8ba1\u5e08\u5728\u6709\u5173\u5229\u606f\u652f\u51fa\u4e0a\u9650\u7684\u89c4\u5b9a\u65b9\u9762\u7ecf\u5e38\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\u5173\u8054\u65b9\u5229\u606f\u652f\u51fa\uff1a\u8bb8\u591a\u4eba\u8ba4\u4e3a\u53ea\u6709\u652f\u4ed8\u7ed9\u6bcd\u516c\u53f8\u7684\u5229\u606f\u624d\u53d7\u9650\u5236\u3002\u7136\u800c\uff0c\u4e00\u65e6\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u6240\u6709\u5229\u606f\u652f\u51fa\uff08\u5305\u62ec\u6765\u81ea\u72ec\u7acb\u94f6\u884c\u7684\u5229\u606f\uff09\u90fd\u5c06\u88ab\u7eb3\u5165\u8ba1\u7b97301(k)(3t)\u9608\u503c\u7684\u201c\u7bee\u5b50\u201d\u4e2d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fd8\u8bb0\u6263\u9664\u5b58\u6b3e\u5229\u606f\uff1aEBITDA \u7684\u8ba1\u7b97\u516c\u5f0f\u662f\u201c\u501f\u5165\u8d44\u4ea7\u51c0\u5229\u606f\u201d\u3002\u5982\u679c\u60a8\u5fd8\u8bb0\u6263\u9664\u4ece\u94f6\u884c\u83b7\u5f97\u7684\u5229\u606f\uff0c\u516c\u53f8\u7684 EBITDA \u8ba1\u7b97\u5c31\u4f1a\u51fa\u9519\uff0c\u5bfc\u81f4\u4f01\u4e1a\u4e8f\u635f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u80fd\u8ffd\u8e2a\u7ed3\u8f6c\u5229\u606f\u652f\u51fa\uff1a\u5efa\u7b51\u516c\u53f8\u5728\u9879\u76ee\u521d\u671f\u5f80\u5f80\u4f1a\u906d\u53d7\u4e8f\u635f\uff08EBITDA\u4e3a\u8d1f\u503c\uff09\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u6240\u6709\u5229\u606f\u652f\u51fa\u5747\u4e0d\u5f97\u62b5\u6263\u3002\u5982\u679c\u4f1a\u8ba1\u672a\u80fd\u8bb0\u5f55\u8fd9\u4e9b\u4e8f\u635f\u5e76\u7ed3\u8f6c\u81f3\u7b2c\u4e09\u5e74\u6216\u7b2c\u56db\u5e74\uff08\u5373\u4ea7\u751f\u5229\u6da6\u7684\u5e74\u4efd\uff09\uff0c\u516c\u53f8\u5c06\u5b8c\u5168\u4e27\u5931\u8fd9\u9879\u6536\u76ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1 EBITDA \u548c\u7a0e\u52a1 EBITDA \u4e4b\u95f4\u7684\u6df7\u6dc6\uff1a\u67d0\u4e9b\u4e0d\u5408\u7406\u7684\u8d39\u7528\uff08\u51fa\u4e8e\u7a0e\u52a1\u76ee\u7684\u4e0d\u5141\u8bb8\u6263\u9664\uff09\u9700\u8981\u5728\u8ba1\u7b97 EBITDA \u4e4b\u524d\u8fdb\u884c\u8c03\u6574\uff0c\u4ee5\u786e\u4fdd\u5176\u4e0e\u5ba1\u8ba1\u6570\u636e\u76f8\u7b26\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u9519\u8bef\u8868\u660e\uff0c\u95ee\u9898\u4e0d\u5728\u4e8e\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u6cd5\u89c4\uff0c\u800c\u5728\u4e8e\u5efa\u7b51\u4f01\u4e1a\u4ece\u4e00\u5f00\u59cb\u5c31\u5bf9\u81ea\u8eab\u7684\u8d22\u52a1\u7ed3\u6784\u7406\u89e3\u548c\u7ec4\u7ec7\u4e0d\u5f53\u3002\u901a\u8fc7\u6b63\u786e\u7406\u89e3\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6027\u8d28\uff0c\u4f01\u4e1a\u53ef\u4ee5\u4e3b\u52a8\u63a7\u5236\u7a0e\u52a1\u98ce\u9669\u5e76\u5408\u6cd5\u5730\u4f18\u5316\u6210\u672c\u3002\u90a3\u4e48\uff0c\u6709\u54ea\u4e9b\u5207\u5b9e\u53ef\u884c\u7684\u65b9\u6848\u53ef\u4ee5\u5e2e\u52a9\u5efa\u7b51\u4f01\u4e1a\u5728\u4e0d\u5f71\u54cd\u8d22\u52a1\u6548\u7387\u7684\u524d\u63d0\u4e0b\u9075\u5b88\u6cd5\u89c4\u5462\uff1f<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_toi_uu_hoa_chi_phi_cho_Doanh_nghiep_Xay_dung\"><\/span><b>\u4e3a\u5efa\u7b51\u516c\u53f8\u63d0\u4f9b\u7ecf\u6d4e\u9ad8\u6548\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u9650\u5236\u5229\u606f\u652f\u51fa\u6263\u9664\u7684\u6cd5\u89c4\u7684\u5f71\u54cd\uff0c\u5e76\u5408\u6cd5\u5730\u4fdd\u62a4\u7a0e\u52a1\u6743\u76ca\uff0c\u5efa\u7b51\u516c\u53f8\u4e0d\u80fd\u4ec5\u4ec5\u4f9d\u8d56\u201c\u51c6\u786e\u8ba1\u7b97\u548c\u5b8c\u6574\u7533\u62a5\u201d\uff0c\u800c\u9700\u8981\u4ece\u4e00\u5f00\u59cb\u5c31\u79ef\u6781\u4e3b\u52a8\u5730\u91cd\u7ec4\u8d22\u52a1\u7ed3\u6784\u5e76\u4f18\u5316\u73b0\u91d1\u6d41\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u5207\u5b9e\u53ef\u884c\u7684\u89e3\u51b3\u65b9\u6848\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u52a0\u6ce8\u518c\u8d44\u672c\uff1a\u4e0e\u5176\u5411\u80a1\u4e1c\u501f\u6b3e\uff0c\u4e0d\u5982\u5c06\u8fd9\u4e9b\u8d37\u6b3e\u8f6c\u6362\u4e3a\u80a1\u6743\u51fa\u8d44\u3002\u8fd9\u5c06\u6539\u5584\u8d22\u52a1\u62a5\u8868\uff0c\u589e\u5f3a\u6295\u6807\u80fd\u529b\uff0c\u5e76\u6d88\u9664\u5229\u7387\u4e0a\u9650\u5e26\u6765\u7684\u98ce\u9669\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\u5229\u7528\u62c5\u4fdd\u3001\u4fe1\u7528\u8bc1 (L\/C) \u6216\u4f9b\u5e94\u94fe\u878d\u8d44\uff0c\u800c\u4e0d\u662f\u76f4\u63a5\u5411\u5229\u76ca\u76f8\u5173\u8005\u501f\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9009\u62e9\u5408\u9002\u7684\u9879\u76ee\u7ae3\u5de5\u65f6\u95f4\uff1a\u5728\u5efa\u7b51\u884c\u4e1a\uff0c\u9879\u76ee\u7ae3\u5de5\u51b3\u5b9a\u4e86\u6536\u5165\u548c\u5229\u6da6\u3002\u5e94\u4ed4\u7ec6\u8003\u8651\u9879\u76ee\u7ae3\u5de5\u65f6\u95f4\uff0c\u4ee5\u786e\u4fdd\u4ea7\u751f\u8db3\u591f\u5927\u7684 EBITDA \u6765\u8986\u76d6\u8be5\u671f\u95f4\u7684\u6240\u6709\u5229\u606f\u652f\u51fa\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u7528\u4e2a\u4eba\u8d44\u4ea7\u5411\u94f6\u884c\u501f\u6b3e\uff1a\u5141\u8bb8\u4e2a\u4eba\u5c06\u8d44\u4ea7\u62b5\u62bc\u7ed9\u94f6\u884c\uff0c\u800c\u4e0d\u662f\u4f01\u4e1a\u76f4\u63a5\u5411\u4e2a\u4eba\u501f\u6b3e\uff0c\u8fd9\u6837\u4f01\u4e1a\u5c31\u53ef\u4ee5\u72ec\u7acb\u501f\u5165\u8d44\u91d1\uff08\u9700\u8981\u4ed4\u7ec6\u8bc4\u4f30\u6b64\u4ea4\u6613\u7684\u6cd5\u5f8b\u65b9\u9762\uff09\u3002<\/span><\/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><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5229\u606f\u652f\u51fa\u9650\u989d\u7684\u89c4\u5b9a\uff0c\u4e0d\u4ec5\u662f\u7a0e\u52a1\u5408\u89c4\u8981\u6c42\uff0c\u4e5f\u662f\u8861\u91cf\u5efa\u7b51\u516c\u53f8\u8d22\u52a1\u7ed3\u6784\u7a33\u5065\u6027\u7684\u201c\u6807\u51c6\u201d\u3002\u5bf930% EBITDA\u95e8\u69db\u7684\u8bef\u89e3\u6216\u673a\u68b0\u5e94\u7528\uff0c\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u4e27\u5931\u5408\u6cd5\u6263\u9664\u8d39\u7528\u7684\u6743\u5229\uff0c\u9762\u4e34\u4f01\u4e1a\u6240\u5f97\u7a0e\u6b20\u7f34\uff0c\u5e76\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u9020\u6210\u91cd\u5927\u98ce\u9669\u3002\u76f8\u53cd\uff0c\u5982\u679c\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u4e86\u89e3\u76f8\u5173\u89c4\u5b9a\u7684\u6027\u8d28\uff0c\u5bc6\u5207\u76d1\u63a7\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5e76\u79ef\u6781\u89c4\u5212\u73b0\u91d1\u6d41\uff0c\u5219\u53ef\u4ee5\u5408\u6cd5\u5730\u63a7\u5236\u548c\u4f18\u5316\u5229\u606f\u652f\u51fa\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5efa\u7b51\u9879\u76ee\u65e5\u76ca\u4f9d\u8d56\u8d22\u52a1\u6760\u6746\u7684\u80cc\u666f\u4e0b\uff0c\u5e94\u5b9a\u671f\u5ba1\u67e5\u8d37\u6b3e\u7ed3\u6784\u3001\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u548c\u5229\u606f\u652f\u51fa\u8ba1\u7b97\u65b9\u6cd5\uff0c\u800c\u4e0d\u662f\u5750\u7b49\u7a0e\u52a1\u673a\u5173\u4ecb\u5165\u3002\u5982\u679c\u4f01\u4e1a\u5728\u786e\u5b9a\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u3001\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\u6216\u51c6\u5907\u5ba1\u8ba1\u8bf4\u660e\u6587\u4ef6\u65b9\u9762\u9047\u5230\u56f0\u96be\uff0c\u53ef\u54a8\u8be2MAN \u2013 Master Accountant Network\u7684\u4e13\u5bb6\u56e2\u961f\u3002\u8be5\u56e2\u961f\u5bf9\u5efa\u7b51\u884c\u4e1a\u62e5\u6709\u6df1\u5165\u7684\u4e86\u89e3\uff0c\u80fd\u591f\u5e2e\u52a9\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\uff0c\u5e76\u53ef\u6301\u7eed\u5730\u4fdd\u969c\u7a0e\u6536\u4f18\u60e0\u3002<\/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;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \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>\n<p style=\"text-align: right;\"><b><i>MAN\u7f16\u8f91\u59d4\u5458\u4f1a \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong th\u1ef1c t\u1ebf k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u00e0 m\u1ed9t trong nh\u1eefng r\u1ee7i ro thu\u1ebf l\u1edbn nh\u1ea5t nh\u01b0ng l\u1ea1i th\u01b0\u1eddng b\u1ecb \u0111\u00e1nh gi\u00e1 th\u1ea5p. Ch\u1ec9 m\u1ed9t sai s\u00f3t trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, c\u00e1ch t\u00ednh EBITDA hay theo d\u00f5i l\u00e3i vay chuy\u1ec3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2666,"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":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2665\/revisions"}],"predecessor-version":[{"id":2670,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2665\/revisions\/2670"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2666"}],"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}]}}