{"id":2733,"date":"2025-12-29T20:37:51","date_gmt":"2025-12-30T03:37:51","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2733"},"modified":"2025-12-29T20:37:51","modified_gmt":"2025-12-30T03:37:51","slug":"khoan-chi-phi-lai-vay-duoc-tru","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-lai-vay-duoc-tru\/","title":{"rendered":"\u5229\u606f\u652f\u51fa\u53ef\u4ee5\u6263\u9664\uff0c\u4f46\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u5f88\u5bb9\u6613\u88ab\u9a73\u56de\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 \u201cn\u00f3ng\u201d trong c\u00e1c k\u1ef3\u00a0<\/span><span style=\"font-weight: 400;\">thanh tra, ki\u1ec3m tra thu\u1ebf, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n m\u1eb9 &#8211; con. Kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c \u0111\u00e1p \u1ee9ng gi\u1edbi h\u1ea1n 30% EBITDA theo <\/span><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\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch, t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a l\u00e3i su\u1ea5t v\u00e0 kh\u1ea3 n\u0103ng k\u1ebft chuy\u1ec3n chi ph\u00ed l\u00e3i vay qua c\u00e1c n\u0103m. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u00e1c \u0111i\u1ec1u ki\u1ec7n, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh v\u00e0 nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p, gi\u00fap doanh nghi\u1ec7p hi\u1ec3u \u0111\u00fang, \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0 t\u1ed1i \u01b0u h\u1ee3p ph\u00e1p kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd t\u1eeb n\u0103m 2026.<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Khoan_chi_phi_lai_vay_duoc_tru_la_gi\" >Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 g\u00ec?<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Tai_sao_Co_quan_Thue_dac_biet_quan_tam_den_chi_phi_lai_vay_giao_dich_lien_ket\" >T\u1ea1i sao C\u01a1 quan Thu\u1ebf \u0111\u1eb7c bi\u1ec7t quan t\u00e2m \u0111\u1ebfn chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft?<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Cac_nguyen_tac_cot_loi_de_khoan_chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN\" >C\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i \u0111\u1ec3 kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-lai-vay-duoc-tru\/#Nguyen_tac_ban_chat_quyet_dinh_hinh_thuc\" >Nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-lai-vay-duoc-tru\/#Phu_hop_voi_gia_tri_giao_dich_doc_lap\" >Ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Day_du_ho_so_chung_minh\" >\u0110\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh<\/a><\/li><\/ul><\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Phan_tich_chi_tiet_cac_loai_Chi_phi_thuong_gap_va_Dieu_kien_khau_tru\" >Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c lo\u1ea1i Chi ph\u00ed th\u01b0\u1eddng g\u1eb7p v\u00e0 \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-lai-vay-duoc-tru\/#Chi_phi_lai_vay\" >Chi ph\u00ed l\u00e3i vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-lai-vay-duoc-tru\/#Cach_tinh_khoan_chi_phi_lai_vay_duoc_tru_trong_giao_dich_lien_ket\" >C\u00e1ch t\u00ednh kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Khoan_chi_phi_lai_vay_duoc_tru_khi_EBITDA_am\" >Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi EBITDA \u00e2m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-lai-vay-duoc-tru\/#Lai_vay_ca_nhan_co_duoc_tinh_vao_chi_phi\" >L\u00e3i vay c\u00e1 nh\u00e2n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-lai-vay-duoc-tru\/#Chi_phi_dich_vu_giua_cac_ben_lien_ket\" >Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Chi_phi_ban_quyen_va_phi_quan_ly\" >Chi ph\u00ed b\u1ea3n quy\u1ec1n v\u00e0 ph\u00ed qu\u1ea3n l\u00fd\u00a0<\/a><\/li><\/ul><\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Vi_du_minh_hoa_chi_tiet_voi_so_lieu_cu_the\" >V\u00ed d\u1ee5 minh h\u1ecda chi ti\u1ebft v\u1edbi s\u1ed1 li\u1ec7u c\u1ee5 th\u1ec3<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-lai-vay-duoc-tru\/#Truong_hop_EBITDA_duong\" >Tr\u01b0\u1eddng h\u1ee3p EBITDA d\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-lai-vay-duoc-tru\/#Truong_hop_EBITDA_thap\" >Tr\u01b0\u1eddng h\u1ee3p EBITDA th\u1ea5p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-lai-vay-duoc-tru\/#Truong_hop_ket_chuyen_lai_vay_sang_nam_tiep_theo\" >Tr\u01b0\u1eddng h\u1ee3p k\u1ebft chuy\u1ec3n l\u00e3i vay sang n\u0103m ti\u1ebfp theo<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-chi-phi-lai-vay-duoc-tru\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_Tam_khien_bao_ve_doanh_nghiep\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: T\u1ea5m khi\u00ean b\u1ea3o v\u1ec7 doanh nghi\u1ec7p<\/a><\/li><\/ul><\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Giai_dap_thac_mac_ve_khoan_chi_phi_lai_vay_duoc_tru\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Doanh_nghiep_chua_kip_hoan_thien_Ho_so_xac_dinh_gia_thi_co_bi_loai_chi_phi_khong\" >Doanh nghi\u1ec7p ch\u01b0a k\u1ecbp ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00ec c\u00f3 b\u1ecb lo\u1ea1i chi ph\u00ed kh\u00f4ng?<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Chi_phi_lai_vay_vuot_tran_30_EBITDA_co_bi_truy_thu_thue_ngay_khong\" >Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA c\u00f3 b\u1ecb truy thu thu\u1ebf ngay kh\u00f4ng?<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Doanh_nghiep_lo_nhieu_nam_lien_tiep_co_duoc_khau_tru_chi_phi_lai_vay_khong\" >Doanh nghi\u1ec7p l\u1ed7 nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay kh\u00f4ng?<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Mua_cao_diem_quyet_toan_co_quan_thue_thuong_soi_ky_nhat_nhung_noi_dung_nao\" >M\u00f9a cao \u0111i\u1ec3m quy\u1ebft to\u00e1n, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng soi k\u1ef9 nh\u1ea5t nh\u1eefng n\u1ed9i dung n\u00e0o?<\/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\/khoan-chi-phi-lai-vay-duoc-tru\/#Neu_phat_hien_sai_sot_ve_giao_dich_lien_ket_sau_khi_da_nop_quyet_toan_thi_phai_xu_ly_the_nao\" >N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft sau khi \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khoan_chi_phi_lai_vay_duoc_tru_la_gi\"><\/span><b>Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 ph\u1ea7n chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay h\u1ee3p ph\u00e1p m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p t\u00ednh v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf m\u00e0 c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn tr\u1eeb, kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 c\u00e1c gi\u1edbi h\u1ea1n ph\u00e1p l\u00fd, v\u00e0 ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch h\u1ee3p ph\u00e1p: kho\u1ea3n vay ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7, v\u00e0 th\u1ef1c s\u1ef1 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t &#8211; kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle): L\u00e3i su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ee9c th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng, \u0111\u1eb7c bi\u1ec7t khi vay gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 gi\u1edbi h\u1ea1n tr\u1ea7n: theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ea7y \u0111\u1ee7: H\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) n\u1ebfu l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng k\u1ebft chuy\u1ec3n: N\u1ebfu v\u01b0\u1ee3t tr\u1ea7n ho\u1eb7c EBITDA \u00e2m, ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 c\u00f3 th\u1ec3 chuy\u1ec3n sang k\u1ef3 sau t\u1ed1i \u0111a 5 n\u0103m.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0ng ph\u1ea3i minh b\u1ea1ch, h\u1ee3p l\u00fd v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_Co_quan_Thue_dac_biet_quan_tam_den_chi_phi_lai_vay_giao_dich_lien_ket\"><\/span><b>T\u1ea1i sao C\u01a1 quan Thu\u1ebf \u0111\u1eb7c bi\u1ec7t quan t\u00e2m \u0111\u1ebfn chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a qu\u1ea3n l\u00fd thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng &#8220;chuy\u1ec3n gi\u00e1&#8221; (Transfer Pricing). Doanh nghi\u1ec7p th\u01b0\u1eddng c\u00f3 xu h\u01b0\u1edbng \u0111\u1ea9y cao kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam (n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t cao h\u01a1n) \u0111\u1ec3 gi\u1ea3m l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn doanh thu t\u1ea1i qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng, c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng Nguy\u00ean t\u1eafc Giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle). M\u1ecdi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i c\u00f3 m\u1ee9c gi\u00e1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nh\u01b0 khi th\u1ef1c hi\u1ec7n v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c \u0111\u1ed9c l\u1eadp b\u00ean ngo\u00e0i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_nguyen_tac_cot_loi_de_khoan_chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>C\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i \u0111\u1ec3 kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 m\u1ed9t kho\u1ea3n chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 3 nguy\u00ean t\u1eafc &#8220;v\u00e0ng&#8221;:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_ban_chat_quyet_dinh_hinh_thuc\"><\/span><b>Nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00f4ng ch\u1ec9 c\u1ea7n h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 m\u00e0 ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf mang l\u1ea1i cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu c\u00f4ng ty m\u1eb9 t\u00ednh ph\u00ed qu\u1ea3n l\u00fd 2% doanh thu nh\u01b0ng kh\u00f4ng c\u00f3 b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c c\u1eed nh\u00e2n s\u1ef1 h\u1ed7 tr\u1ee3, kh\u00f4ng c\u00f3 b\u00e1o c\u00e1o ti\u1ebfn \u0111\u1ed9 c\u00f4ng vi\u1ec7c, kho\u1ea3n chi n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phu_hop_voi_gia_tri_giao_dich_doc_lap\"><\/span><b>Ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u1ea3i n\u1eb1m trong bi\u00ean \u0111\u1ed9 gi\u00e1 ho\u1eb7c l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c doanh nghi\u1ec7p t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean th\u1ecb tr\u01b0\u1eddng. Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 theo quy \u0111\u1ecbnh \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n chi.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Day_du_ho_so_chung_minh\"><\/span><b>\u0110\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf chi ti\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (b\u1eaft bu\u1ed9c cho c\u00e1c kho\u1ea3n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Local File, Master File).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi n\u1eafm v\u1eefng c\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i \u0111\u1ec3 kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft khi t\u00ednh thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t t\u1eebng lo\u1ea1i chi ph\u00ed c\u1ee5 th\u1ec3, t\u1eeb l\u00e3i vay, d\u1ecbch v\u1ee5 \u0111\u1ebfn b\u1ea3n quy\u1ec1n, c\u00f9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u0111i k\u00e8m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 t\u1ed1i \u01b0u l\u1ee3i \u00edch thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_cac_loai_Chi_phi_thuong_gap_va_Dieu_kien_khau_tru\"><\/span><b>Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c lo\u1ea1i Chi ph\u00ed th\u01b0\u1eddng g\u1eb7p v\u00e0 \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb, c\u00f9ng MAN &#8211; Master Accountant Network t\u00ecm hi\u1ec3u chi ti\u1ebft t\u1eebng lo\u1ea1i chi ph\u00ed th\u01b0\u1eddng g\u1eb7p trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi t\u00ednh thu\u1ebf.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay\"><\/span><b>Chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ch\u1ee7 \u0111\u1ec1 g\u00e2y nhi\u1ec1u tranh lu\u1eadn nh\u1ea5t trong c\u00e1c k\u1ef3 thanh tra thu\u1ebf. Theo Kho\u1ea3n 3 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ea7n l\u00e3i vay 30% EBITDA: T\u1ed5ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy t\u1eafc chuy\u1ec3n k\u1ef3: Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% kh\u00f4ng b\u1ecb m\u1ea5t \u0111i m\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 kh\u1ea5u tr\u1eeb v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a n\u0103m \u0111\u00f3. Th\u1eddi gian chuy\u1ec3n kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u00ecm hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o chi ti\u1ebft v\u1ec1<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/chi-phi-lai-vay-bi-khong-che-quy-dinh-moi-nhat-2025\/\"> <span style=\"font-weight: 400;\">chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t 2025<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cach_tinh_khoan_chi_phi_lai_vay_duoc_tru_trong_giao_dich_lien_ket\"><\/span><b>C\u00e1ch t\u00ednh kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh EBITDA cho m\u1ee5c \u0111\u00edch thu\u1ebf:<\/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 = L\u1ee3i nhu\u1eadn thu\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh + Chi ph\u00ed l\u00e3i vay + Kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> L\u1ee3i nhu\u1eadn thu\u1ea7n \u1edf \u0111\u00e2y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khoan_chi_phi_lai_vay_duoc_tru_khi_EBITDA_am\"><\/span><b>Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi EBITDA \u00e2m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2735\" aria-describedby=\"caption-attachment-2735\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2735\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Khoan-chi-phi-lai-vay-duoc-tru-khi-EBITDA-am.jpg\" alt=\"Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi EBITDA \u00e2m\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Khoan-chi-phi-lai-vay-duoc-tru-khi-EBITDA-am.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Khoan-chi-phi-lai-vay-duoc-tru-khi-EBITDA-am-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Khoan-chi-phi-lai-vay-duoc-tru-khi-EBITDA-am-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Khoan-chi-phi-lai-vay-duoc-tru-khi-EBITDA-am-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Khoan-chi-phi-lai-vay-duoc-tru-khi-EBITDA-am-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2735\" class=\"wp-caption-text\">Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi EBITDA \u00e2m<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t &#8220;b\u1eaby&#8221; t\u00e0i ch\u00ednh. N\u1ebfu doanh nghi\u1ec7p l\u1ed7 n\u1eb7ng khi\u1ebfn EBITDA \u00e2m ho\u1eb7c b\u1eb1ng 0, th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 \u0111\u00f3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c quy\u1ec1n k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u00e3i vay n\u00e0y sang c\u00e1c n\u0103m sau (trong v\u00f2ng 5 n\u0103m) khi EBITDA d\u01b0\u01a1ng tr\u1edf l\u1ea1i.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Lai_vay_ca_nhan_co_duoc_tinh_vao_chi_phi\"><\/span><b>L\u00e3i vay c\u00e1 nh\u00e2n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0 b\u00ean li\u00ean k\u1ebft (v\u00ed d\u1ee5 ch\u1ee7 s\u1edf h\u1eefu, ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh) th\u00ec kho\u1ea3n l\u00e3i vay n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng ph\u1ea3i th\u1ecfa m\u00e3n hai \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i su\u1ea5t kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 150% l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng l\u00e3i vay (bao g\u1ed3m c\u1ea3 l\u00e3i vay c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c) ph\u1ea3i n\u1eb1m trong gi\u1edbi h\u1ea1n 30% EBITDA.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_giua_cac_ben_lien_ket\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 kho\u1ea3n chi ph\u00ed l\u00e3i \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft, d\u1ecbch v\u1ee5 ph\u1ea3i mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf tr\u1ef1c ti\u1ebfp. C\u01a1 quan thu\u1ebf s\u1ebd lo\u1ea1i b\u1ecf:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 tr\u00f9ng l\u1eafp (nhi\u1ec1u c\u00f4ng ty li\u00ean k\u1ebft c\u00f9ng cung c\u1ea5p m\u1ed9t lo\u1ea1i d\u1ecbch v\u1ee5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch ri\u00eang c\u1ee7a c\u1ed5 \u0111\u00f4ng ho\u1eb7c c\u00f4ng ty m\u1eb9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed h\u1ed7 tr\u1ee3 h\u00e0nh ch\u00ednh chung m\u00e0 kh\u00f4ng ph\u00e2n b\u1ed5 d\u1ef1a tr\u00ean ti\u00eau ch\u00ed h\u1ee3p l\u00fd.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_ban_quyen_va_phi_quan_ly\"><\/span><b>Chi ph\u00ed b\u1ea3n quy\u1ec1n v\u00e0 ph\u00ed qu\u1ea3n l\u00fd\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n chi n\u00e0y th\u01b0\u1eddng b\u1ecb soi x\u00e9t k\u1ef9 v\u1ec1 t\u00ednh b\u1ea3n quy\u1ec1n. N\u1ebfu doanh nghi\u1ec7p tr\u1ea3 ph\u00ed b\u1ea3n quy\u1ec1n cho m\u1ed9t th\u01b0\u01a1ng hi\u1ec7u m\u00e0 c\u00f4ng ty m\u1eb9 \u0111\u00e3 h\u1ebft h\u1ea1n s\u1edf h\u1eefu ho\u1eb7c th\u01b0\u01a1ng hi\u1ec7u \u0111\u00f3 kh\u00f4ng \u0111\u00f3ng g\u00f3p v\u00e0o doanh thu t\u1ea1i Vi\u1ec7t Nam, kho\u1ea3n chi n\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_chi_tiet_voi_so_lieu_cu_the\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda chi ti\u1ebft v\u1edbi s\u1ed1 li\u1ec7u c\u1ee5 th\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2736\" aria-describedby=\"caption-attachment-2736\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2736\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vi-du-minh-hoa-chi-tiet-voi-so-lieu-cu-the-voi-cac-khoan-vay-chi-phi-lai-vay-duoc-tru.jpg\" alt=\"V\u00ed d\u1ee5 minh h\u1ecda chi ti\u1ebft v\u1edbi s\u1ed1 li\u1ec7u c\u1ee5 th\u1ec3 v\u1edbi c\u00e1c kho\u1ea3n vay chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vi-du-minh-hoa-chi-tiet-voi-so-lieu-cu-the-voi-cac-khoan-vay-chi-phi-lai-vay-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vi-du-minh-hoa-chi-tiet-voi-so-lieu-cu-the-voi-cac-khoan-vay-chi-phi-lai-vay-duoc-tru-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vi-du-minh-hoa-chi-tiet-voi-so-lieu-cu-the-voi-cac-khoan-vay-chi-phi-lai-vay-duoc-tru-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vi-du-minh-hoa-chi-tiet-voi-so-lieu-cu-the-voi-cac-khoan-vay-chi-phi-lai-vay-duoc-tru-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vi-du-minh-hoa-chi-tiet-voi-so-lieu-cu-the-voi-cac-khoan-vay-chi-phi-lai-vay-duoc-tru-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2736\" class=\"wp-caption-text\">V\u00ed d\u1ee5 minh h\u1ecda chi ti\u1ebft v\u1edbi s\u1ed1 li\u1ec7u c\u1ee5 th\u1ec3 v\u1edbi c\u00e1c kho\u1ea3n vay chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p h\u00ecnh dung r\u00f5 c\u00e1ch c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb tr\u00ean th\u1ef1c t\u1ebf, ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y s\u1ebd minh h\u1ecda b\u1eb1ng c\u00e1c t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 v\u1edbi s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh, b\u00e1m s\u00e1t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 th\u1ef1c ti\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty TNHH X (c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3: 6 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c: 1 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: 2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_EBITDA_duong\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p EBITDA d\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo gi\u1edbi h\u1ea1n 30% EBITDA, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n l\u1ea7n l\u01b0\u1ee3t c\u00e1c b\u01b0\u1edbc t\u00ednh to\u00e1n theo \u0111\u00fang tr\u00ecnh t\u1ef1 quy \u0111\u1ecbnh. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p chi ti\u1ebft t\u1eebng b\u01b0\u1edbc, c\u00f4ng th\u1ee9c \u00e1p d\u1ee5ng v\u00e0 k\u1ebft qu\u1ea3 t\u01b0\u01a1ng \u1ee9ng, gi\u00fap doanh nghi\u1ec7p d\u1ec5 theo d\u00f5i v\u00e0 \u0111\u1ed1i chi\u1ebfu khi \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c t\u1ebf quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng: <\/b><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh thu\u1ebf.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>B\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng th\u1ee9c \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>K\u1ebft qu\u1ea3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">T\u00ednh chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">L\u00e3i vay thu\u1ea7n = Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh &#8211; L\u00e3i ti\u1ec1n g\u1eedi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">T\u00ednh EBITDA theo m\u1ee5c \u0111\u00edch thu\u1ebf<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n + Chi ph\u00ed l\u00e3i vay + Kh\u1ea5u hao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Tr\u1ea7n chi ph\u00ed = EBITDA x 30%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.4 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">V\u00ec l\u00e3i vay thu\u1ea7n (5 t\u1ef7) th\u1ea5p h\u01a1n M\u1ee9c tr\u1ea7n (5.4 t\u1ef7), n\u00ean to\u00e0n b\u1ed9 6 t\u1ef7 chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf c\u1ee7a C\u00f4ng ty X \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_EBITDA_thap\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p EBITDA th\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed trong n\u0103m 2024, do bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng, L\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a c\u00f4ng ty X ch\u1ec9 c\u00f2n 1 t\u1ef7 \u0111\u1ed3ng. C\u00e1c th\u00f4ng s\u1ed1 kh\u00e1c gi\u1eef nguy\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: T\u00ednh EBITDA m\u1edbi:<\/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 = L\u1ee3i nhu\u1eadn thu\u1ea7n + L\u00e3i vay + Kh\u1ea5u hao = 9 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n 30%, khi \u0111\u00f3:\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;\">Tr\u1ea7n chi ph\u00ed = 9 t\u1ef7 x 30% = 2.7 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i vay thu\u1ea7n th\u1ef1c t\u1ebf l\u00e0 5 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 l\u00e0 2.7 t\u1ef7 c\u00f9ng v\u1edbi 1 t\u1ef7 (l\u00e3i ti\u1ec1n g\u1eedi l\u00e0m gi\u1ea3m tr\u1eeb) t\u1ed5ng l\u00e0 3.7 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i (kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u0103m 2024) l\u00e0 2.3 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2.3 t\u1ef7 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang n\u0103m 2025.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_ket_chuyen_lai_vay_sang_nam_tiep_theo\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p k\u1ebft chuy\u1ec3n l\u00e3i vay sang n\u0103m ti\u1ebfp theo<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">N\u0103m 2025, c\u00f4ng ty X kinh doanh kh\u1edfi s\u1eafc, EBITDA \u0111\u1ea1t 30 t\u1ef7 \u0111\u1ed3ng. Chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf n\u0103m 2025 l\u00e0 5 t\u1ef7 \u0111\u1ed3ng (l\u00e3i ti\u1ec1n g\u1eedi b\u1eb1ng 0).<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo tr\u1ea7n 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>B\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Gi\u00e1 tr\u1ecb (t\u1ef7 \u0111\u1ed3ng)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30 x 30%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ph\u1ea7n tr\u1ea7n c\u00f2n d\u01b0 \u0111\u1ec3 kh\u1ea5u tr\u1eeb l\u00e3i vay c\u1ee7a n\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9 &#8211; 5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i n\u0103m 2024 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo gi\u1edbi h\u1ea1n 5 n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 + 2.3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.3<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><b>K\u1ebft lu\u1eadn:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh, kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng qu\u00e1 30% EBITDA<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c v\u00ed d\u1ee5 minh h\u1ecda tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o c\u00f4ng th\u1ee9c t\u00ednh tr\u1ea7n 30% EBITDA, m\u00e0 c\u00f2n g\u1eafn ch\u1eb7t v\u1edbi kh\u1ea3 n\u0103ng theo d\u00f5i k\u1ebft chuy\u1ec3n chi ph\u00ed qua t\u1eebng k\u1ef3 v\u00e0 c\u00e1ch doanh nghi\u1ec7p chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u ch\u1ee9ng minh. Tr\u00ean th\u1ef1c t\u1ebf, c\u00f9ng m\u1ed9t con s\u1ed1 nh\u01b0ng c\u00e1ch l\u1eadp h\u1ed3 s\u01a1 v\u00e0 gi\u1ea3i tr\u00ecnh kh\u00e1c nhau c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn k\u1ebft lu\u1eadn ho\u00e0n to\u00e0n tr\u00e1i ng\u01b0\u1ee3c khi thanh tra thu\u1ebf. \u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 l\u00fd do v\u00ec sao H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c xem nh\u01b0 \u201ct\u1ea5m khi\u00ean\u201d quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed, gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb xu\u1ea5t to\u00e1n v\u00e0 truy thu trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra, thanh tra thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_Tam_khien_bao_ve_doanh_nghiep\"><\/span><b>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: T\u1ea5m khi\u00ean b\u1ea3o v\u1ec7 doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai Ph\u1ee5 l\u1ee5c I M\u1eabu s\u1ed1 01\/GDLK.<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/phu-luc-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn k\u00ea khai Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">C\u1ea5u tr\u00fac b\u1ed9 h\u1ed3 s\u01a1 chu\u1ea9n, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-quoc-gia-local-file\/\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/span><\/a><span style=\"font-weight: 400;\">: T\u1eadp trung v\u00e0o vi\u1ec7c ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 cho t\u1eebng giao d\u1ecbch c\u1ee5 th\u1ec3 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File): Cung c\u1ea5p b\u1ee9c tranh l\u1edbn v\u1ec1 chu\u1ed7i gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n, c\u00e1c trung t\u00e2m l\u1ee3i nhu\u1eadn v\u00e0 ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n c\u1ea7u. (Xem chi ti\u1ebft: <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-ho-so-toan-cau\/\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn k\u00ea khai H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR): Ch\u1ec9 b\u1eaft bu\u1ed9c n\u1ebfu doanh thu h\u1ee3p nh\u1ea5t t\u1eadp \u0111o\u00e0n \u0111\u1ea1t t\u1eeb 18.000 t\u1ef7 VN\u0110 tr\u1edf l\u00ean. (Xem chi ti\u1ebft: <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-phu-luc-iv-cbcr\/\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn k\u00ea khai Ph\u1ee5 l\u1ee5c IV CbCR<\/span><\/a><span style=\"font-weight: 400;\">.)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c ph\u00e2n t\u00edch v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o gi\u1edbi h\u1ea1n 30% EBITDA, m\u00e0 c\u00f2n g\u1eafn ch\u1eb7t v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch, c\u1ea5u tr\u00fac v\u1ed1n, kh\u1ea3 n\u0103ng ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a l\u00e3i su\u1ea5t v\u00e0 vi\u1ec7c qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u01a1 ch\u1ebf k\u1ebft chuy\u1ec3n chi ph\u00ed l\u00e3i vay qua c\u00e1c k\u1ef3. Doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c s\u1ef1 t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c chi ph\u00ed thu\u1ebf khi ti\u1ebfp c\u1eadn v\u1ea5n \u0111\u1ec1 l\u00e3i vay nh\u01b0 m\u1ed9t n\u1ed9i dung qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh &#8211; thu\u1ebf t\u1ed5ng th\u1ec3, thay v\u00ec x\u1eed l\u00fd mang t\u00ednh \u0111\u1ed1i ph\u00f3 \u1edf giai \u0111o\u1ea1n quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n. Gi\u1edbi h\u1ea1n 30% EBITDA, c\u01a1 ch\u1ebf k\u1ebft chuy\u1ec3n chi ph\u00ed l\u00e3i vay v\u00e0 y\u00eau c\u1ea7u ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ec1u \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i, ph\u00e2n t\u00edch v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi ngay t\u1eeb kh\u00e2u l\u1eadp k\u1ebf ho\u1ea1ch v\u1ed1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c ti\u1ec5n cho th\u1ea5y, nh\u1eefng doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch l\u00e3i vay r\u00f5 r\u00e0ng, d\u1ef1 b\u00e1o EBITDA \u0111\u1ecbnh k\u1ef3 v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft b\u00e0i b\u1ea3n th\u01b0\u1eddng gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed ho\u1eb7c \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thanh tra. N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u00e2n nh\u1eafc r\u00e0 so\u00e1t c\u1ea5u tr\u00fac vay v\u1ed1n, \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng kh\u1ea5u tr\u1eeb l\u00e3i vay ho\u1eb7c ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c trao \u0111\u1ed5i s\u1edbm v\u1edbi \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean s\u00e2u c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian, chi ph\u00ed v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1t sinh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_khoan_chi_phi_lai_vay_duoc_tru\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chua_kip_hoan_thien_Ho_so_xac_dinh_gia_thi_co_bi_loai_chi_phi_khong\"><\/span>Doanh nghi\u1ec7p ch\u01b0a k\u1ecbp ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00ec c\u00f3 b\u1ecb lo\u1ea1i chi ph\u00ed kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 r\u1ee7i ro r\u1ea5t cao. Theo quy \u0111\u1ecbnh, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File, Master File n\u1ebfu thu\u1ed9c di\u1ec7n) ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 s\u1eb5n s\u00e0ng cung c\u1ea5p khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 v\u00e0 xu\u1ea5t to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan, k\u1ec3 c\u1ea3 chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_vuot_tran_30_EBITDA_co_bi_truy_thu_thue_ngay_khong\"><\/span>Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA c\u00f3 b\u1ecb truy thu thu\u1ebf ngay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3, nh\u01b0ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a b\u1ecb truy thu v\u0129nh vi\u1ec5n. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p k\u1ebft chuy\u1ec3n sang t\u1ed1i \u0111a 5 n\u0103m ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. Tuy nhi\u00ean, trong m\u00f9a thanh tra cao \u0111i\u1ec3m, nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb truy thu do kh\u00f4ng theo d\u00f5i, kh\u00f4ng k\u00ea khai ho\u1eb7c kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 l\u00e3i vay k\u1ebft chuy\u1ec3n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_lo_nhieu_nam_lien_tiep_co_duoc_khau_tru_chi_phi_lai_vay_khong\"><\/span>Doanh nghi\u1ec7p l\u1ed7 nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu EBITDA \u00e2m ho\u1eb7c b\u1eb1ng 0, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong n\u0103m \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3, k\u1ec3 c\u1ea3 khi l\u00e3i su\u1ea5t ph\u00f9 h\u1ee3p th\u1ecb tr\u01b0\u1eddng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng t\u1eadp trung ki\u1ec3m tra trong c\u00e1c doanh nghi\u1ec7p FDI \u0111ang trong giai \u0111o\u1ea1n m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Mua_cao_diem_quyet_toan_co_quan_thue_thuong_soi_ky_nhat_nhung_noi_dung_nao\"><\/span>M\u00f9a cao \u0111i\u1ec3m quy\u1ebft to\u00e1n, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng soi k\u1ef9 nh\u1ea5t nh\u1eefng n\u1ed9i dung n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c n\u1ed9i dung tr\u1ecdng \u0111i\u1ec3m g\u1ed3m: Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 vi\u1ec7c k\u1ebft chuy\u1ec3n l\u00e3i vay; chi ph\u00ed d\u1ecbch v\u1ee5, ph\u00ed qu\u1ea3n l\u00fd, ph\u00ed b\u1ea3n quy\u1ec1n tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft; t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa T\u1edd khai v\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng v\u1ec1 l\u1ee3i nhu\u1eadn, EBITDA so v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_phat_hien_sai_sot_ve_giao_dich_lien_ket_sau_khi_da_nop_quyet_toan_thi_phai_xu_ly_the_nao\"><\/span>N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft sau khi \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 k\u00ea khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra. Th\u1ef1c ti\u1ec5n cho th\u1ea5y, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1edbm gi\u00fap gi\u1ea3m m\u1ee9c ph\u1ea1t v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p ch\u01b0a k\u1ecbp ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00ec c\u00f3 b\u1ecb lo\u1ea1i chi ph\u00ed kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 r\u1ee7i ro r\u1ea5t cao. Theo quy \u0111\u1ecbnh, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File, Master File n\u1ebfu thu\u1ed9c di\u1ec7n) ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 s\u1eb5n s\u00e0ng cung c\u1ea5p khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 v\u00e0 xu\u1ea5t to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan, k\u1ec3 c\u1ea3 chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA c\u00f3 b\u1ecb truy thu thu\u1ebf ngay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3, nh\u01b0ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a b\u1ecb truy thu v\u0129nh vi\u1ec5n. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p k\u1ebft chuy\u1ec3n sang t\u1ed1i \u0111a 5 n\u0103m ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. Tuy nhi\u00ean, trong m\u00f9a thanh tra cao \u0111i\u1ec3m, nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb truy thu do kh\u00f4ng theo d\u00f5i, kh\u00f4ng k\u00ea khai ho\u1eb7c kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 l\u00e3i vay k\u1ebft chuy\u1ec3n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p l\u1ed7 nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu EBITDA \u00e2m ho\u1eb7c b\u1eb1ng 0, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong n\u0103m \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3, k\u1ec3 c\u1ea3 khi l\u00e3i su\u1ea5t ph\u00f9 h\u1ee3p th\u1ecb tr\u01b0\u1eddng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng t\u1eadp trung ki\u1ec3m tra trong c\u00e1c doanh nghi\u1ec7p FDI \u0111ang trong giai \u0111o\u1ea1n m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u00f9a cao \u0111i\u1ec3m quy\u1ebft to\u00e1n, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng soi k\u1ef9 nh\u1ea5t nh\u1eefng n\u1ed9i dung n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c n\u1ed9i dung tr\u1ecdng \u0111i\u1ec3m g\u1ed3m: Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 vi\u1ec7c k\u1ebft chuy\u1ec3n l\u00e3i vay; chi ph\u00ed d\u1ecbch v\u1ee5, ph\u00ed qu\u1ea3n l\u00fd, ph\u00ed b\u1ea3n quy\u1ec1n tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft; t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa T\u1edd khai v\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng v\u1ec1 l\u1ee3i nhu\u1eadn, EBITDA so v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft sau khi \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i x\u1eed l\u00fd th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 k\u00ea khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra. Th\u1ef1c ti\u1ec5n cho th\u1ea5y, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1edbm gi\u00fap gi\u1ea3m m\u1ee9c ph\u1ea1t v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<p style=\"text-align: right;\"><b><i>Ban bi\u00ean t\u1eadp MAN \u2013 Master Accountant Network<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 \u201cn\u00f3ng\u201d trong c\u00e1c k\u1ef3\u00a0thanh tra, ki\u1ec3m tra thu\u1ebf, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n m\u1eb9 &#8211; con. Kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c \u0111\u00e1p \u1ee9ng gi\u1edbi h\u1ea1n 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2734,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2733","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\/2733","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=2733"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2733\/revisions"}],"predecessor-version":[{"id":2737,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2733\/revisions\/2737"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2734"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}