{"id":3294,"date":"2026-03-19T19:55:51","date_gmt":"2026-03-20T02:55:51","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3294"},"modified":"2026-04-03T03:03:51","modified_gmt":"2026-04-03T10:03:51","slug":"ke-khai-giao-dich-lien-ket-vay-tien-giam-doc","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/","title":{"rendered":"\u6839\u636e\u7b2c 132 \u53f7\u6cd5\u4ee4\u7533\u62a5\u6d89\u53ca\u5411\u8463\u4e8b\u63d0\u4f9b\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t v\u00e0o n\u0103m 2026, nghi\u1ec7p v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c n\u1ed9i b\u1ed9 \u0111\u01a1n gi\u1ea3n c\u00f3 th\u1ec3 b\u1ecf qua. N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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><\/span><\/strong><span style=\"font-weight: 400;\"> \u548c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/quyet-dinh-1047qdbtc-nam-2025-tthc-duoc-sua-doi-bo-sung-linh-vuc-quan-ly-thue-thuoc-bo-tai-chinh-ra-207626.html\" rel=\"nofollow noopener\" target=\"_blank\">Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1047\/Q\u0110-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf TNCN cho c\u00e1 nh\u00e2n, lo\u1ea1i chi ph\u00ed l\u00e3i vay v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p c\u1ef1c k\u1ef3 nghi\u00eam ng\u1eb7t. B\u00e0i vi\u1ebft n\u00e0y, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n v\u00e0 quy tr\u00ecnh t\u1ed1i \u01b0u h\u00f3a h\u1ed3 s\u01a1.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1cr6paVi6gLFwEUf13w1oDl0ltWwEVzaP\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"nofollow noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u4e0b\u8f7d\u6458\u8981\u6587\u4ef6 <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Xac_dinh_vay_tien_giam_doc_co_phai_giao_dich_lien_ket_khong\" >X\u00e1c \u0111\u1ecbnh vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Su_nham_lan_giua_%E2%80%9CMuon%E2%80%9D_va_%E2%80%9CVay%E2%80%9D_trong_ke_toan\" >S\u1ef1 nh\u1ea7m l\u1eabn gi\u1eefa &#8220;M\u01b0\u1ee3n&#8221; v\u00e0 &#8220;Vay&#8221; trong k\u1ebf to\u00e1n<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Tai_sao_Co_quan_thue_dac_biet_chu_y_den_giao_dich_nay\" >T\u1ea1i sao C\u01a1 quan thu\u1ebf \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn giao d\u1ecbch n\u00e0y?<\/a><\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Nguyen_tac_%E2%80%9CGiao_dich_doc_lap%E2%80%9D_Arms_Length_Principle\" >Nguy\u00ean t\u1eafc &#8220;Giao d\u1ecbch \u0111\u1ed9c l\u1eadp&#8221; (Arm&#8217;s Length Principle)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Xac_dinh_quan_he_lien_ket_khi_muon_tien_giam_doc_theo_Nghi_dinh_1322020ND-CP\" >X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Tieu_chi_ca_nhan_dieu_hanh_kiem_soat_Diem_g_Khoan_2_Dieu_5\" >Ti\u00eau ch\u00ed c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t (\u0110i\u1ec3m g, Kho\u1ea3n 2, \u0110i\u1ec1u 5)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Nguong_dinh_luong_10_von_gop_Diem_l_Khoan_2_Dieu_5\" >Ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng 10% v\u1ed1n g\u00f3p (\u0110i\u1ec3m l, Kho\u1ea3n 2, \u0110i\u1ec1u 5)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#He_luy_kinh_te_Khong_che_chi_phi_lai_vay_EBITDA_30\" >H\u1ec7 l\u1ee5y kinh t\u1ebf: Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (EBITDA 30%)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Tong_chi_phi_lai_vay_bi_khong_che\" >T\u1ed5ng chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Cach_xac_dinh_EBITDA_chuan_xac\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA chu\u1ea9n x\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Quy_tac_chuyen_chi_phi_lai_vay_sang_cac_nam_tiep_theo\" >Quy t\u1eafc chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang c\u00e1c n\u0103m ti\u1ebfp theo<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Rui_ro_ve_thue_TNCN_doi_voi_Giam_doc\" >R\u1ee7i ro v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi Gi\u00e1m \u0111\u1ed1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Cac_truong_hop_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Nguong_doanh_thu_va_tong_gia_tri_giao_dich_lien_ket\" >Ng\u01b0\u1ee1ng doanh thu v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb 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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Ky_ket_thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_APA\" >K\u00fd k\u1ebft th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 APA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Giao_dich_don_gian_voi_ty_suat_loi_nhuan_chuan\" >Giao d\u1ecbch \u0111\u01a1n gi\u1ea3n v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn chu\u1ea9n<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Phat_sinh_giao_dich_lien_ket_voi_cac_ben_trong_nuoc_Khoan_1_Dieu_19\" >Ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi c\u00e1c b\u00ean trong n\u01b0\u1edbc (Kho\u1ea3n 1, \u0110i\u1ec1u 19)<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Huong_dan_ke_khai_giao_dich_lien_ket_vay_tien_giam_doc\" >H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_1_Khai_bao_tai_Muc_I_ve_thong_tin_cac_ben_lien_ket\" >B\u01b0\u1edbc 1: Khai b\u00e1o t\u1ea1i M\u1ee5c I v\u1ec1 th\u00f4ng tin c\u00e1c b\u00ean 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_2_Ke_khai_gia_tri_giao_dich_tai_Muc_III\" >B\u01b0\u1edbc 2: K\u00ea khai gi\u00e1 tr\u1ecb giao d\u1ecbch t\u1ea1i M\u1ee5c III<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_3_Xac_dinh_chi_phi_lai_vay_duoc_tru_tai_Muc_IV\" >B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i M\u1ee5c IV<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Xay_dung_Ho_so_xac_dinh_gia_giao_dich_lien_ket_TP_Documentation\" >X\u00e2y d\u1ef1ng H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (TP Documentation)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Ho_so_quoc_gia_Local_File\" >\u672c\u5730\u6587\u4ef6<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Yeu_cau_ve_chung_tu_dong_tien\" >Y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb d\u00f2ng ti\u1ec1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Giai_phap_toi_uu_hoa_quan_tri_thue_Giao_dich_lien_ket\" >Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n tr\u1ecb thu\u1ebf Giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#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-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_vay_tien_giam_doc_co_phai_giao_dich_lien_ket_khong\"><\/span><b>X\u00e1c \u0111\u1ecbnh vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3296\" aria-describedby=\"caption-attachment-3296\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3296\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-vay-tien-giam-doc-co-phai-giao-dich-lien-ket.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-vay-tien-giam-doc-co-phai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-vay-tien-giam-doc-co-phai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-vay-tien-giam-doc-co-phai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-vay-tien-giam-doc-co-phai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-vay-tien-giam-doc-co-phai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3296\" class=\"wp-caption-text\">X\u00e1c \u0111\u1ecbnh vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c thi\u1ebfu h\u1ee5t v\u1ed1n l\u01b0u \u0111\u1ed9ng t\u1ea1m th\u1eddi th\u01b0\u1eddng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nhanh ch\u00f3ng b\u1eb1ng c\u00e1ch vay\/m\u01b0\u1ee3n ti\u1ec1n t\u1eeb ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh. Tuy nhi\u00ean, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c (ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh) \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u00e2n bi\u1ec7t r\u1ea1ch r\u00f2i gi\u1eefa b\u1ea3n ch\u1ea5t d\u00e2n s\u1ef1 v\u00e0 b\u1ea3n ch\u1ea5t kinh t\u1ebf theo quy \u0111\u1ecbnh qu\u1ed1c t\u1ebf. C\u00f9ng MAN &#8211; Master Accountant Network t\u00ecm hi\u1ec3u, ph\u00e2n t\u00edch s\u00e2u v\u1ec1 v\u1ec1 v\u1ea5n \u0111\u1ec1 vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i giao li\u00ean k\u1ebft kh\u00f4ng? V\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u00fang theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_nham_lan_giua_%E2%80%9CMuon%E2%80%9D_va_%E2%80%9CVay%E2%80%9D_trong_ke_toan\"><\/span><b>S\u1ef1 nh\u1ea7m l\u1eabn gi\u1eefa &#8220;M\u01b0\u1ee3n&#8221; v\u00e0 &#8220;Vay&#8221; trong k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo B\u1ed9 Lu\u1eadt D\u00e2n s\u1ef1, h\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n t\u00e0i s\u1ea3n th\u01b0\u1eddng kh\u00f4ng c\u00f3 l\u00e3i v\u00e0 b\u00ean m\u01b0\u1ee3n ph\u1ea3i tr\u1ea3 l\u1ea1i \u0111\u00fang t\u00e0i s\u1ea3n \u0111\u00f3. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u1ec7, m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n ti\u00eau hao v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb th\u1eddi gian th\u00ec m\u1ecdi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n giao quy\u1ec1n s\u1eed d\u1ee5ng ti\u1ec1n \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch vay t\u00e0i s\u1ea3n. Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP kh\u00f4ng quan t\u00e2m \u0111\u1ebfn t\u00ean g\u1ecdi l\u00e0 &#8220;m\u01b0\u1ee3n&#8221; hay &#8220;vay&#8221; tr\u00ean h\u1ee3p \u0111\u1ed3ng, m\u00e0 t\u1eadp trung v\u00e0o b\u1ea3n ch\u1ea5t d\u00f2ng v\u1ed1n lu\u00e2n chuy\u1ec3n gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh v\u00e0 h\u00ecnh th\u00e0nh m\u1ed1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-quan-he-lien-ket\/\">quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 ki\u1ec3m so\u00e1t, y\u00eau c\u1ea7u k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c m\u1ed9t c\u00e1ch minh b\u1ea1ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_Co_quan_thue_dac_biet_chu_y_den_giao_dich_nay\"><\/span><b>T\u1ea1i sao C\u01a1 quan thu\u1ebf \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn giao d\u1ecbch n\u00e0y?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thanh tra thu\u1ebf giai \u0111o\u1ea1n 2025 &#8211; 2030 cho th\u1ea5y, c\u01a1 quan thu\u1ebf \u0111ang \u1ee9ng d\u1ee5ng m\u1ea1nh m\u1ebd d\u1eef li\u1ec7u l\u1edbn (Big Data) \u0111\u1ec3 r\u00e0 so\u00e1t c\u00e1c d\u00f2ng ti\u1ec1n bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng tr\u00ean t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng ch\u00ednh x\u00e1c ho\u1eb7c c\u1ed1 t\u00ecnh b\u1ecf s\u00f3t th\u01b0\u1eddng b\u1ecb nghi ng\u1edd l\u00e0 h\u00ecnh th\u1ee9c chuy\u1ec3n l\u1ee3i nhu\u1eadn ho\u1eb7c n\u00e9 tr\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u1ee7a gi\u00e1m \u0111\u1ed1c th\u00f4ng qua vi\u1ec7c nh\u1eadn ti\u1ec1n l\u00e3i ng\u1ea7m ho\u1eb7c s\u1eed d\u1ee5ng ngu\u1ed3n ti\u1ec1n kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c \u0111\u1ec3 t\u00e0i tr\u1ee3 cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_%E2%80%9CGiao_dich_doc_lap%E2%80%9D_Arms_Length_Principle\"><\/span><b>Nguy\u00ean t\u1eafc &#8220;Giao d\u1ecbch \u0111\u1ed9c l\u1eadp&#8221; (Arm&#8217;s Length Principle)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 &#8220;kim ch\u1ec9 nam&#8221; xuy\u00ean su\u1ed1t trong qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft to\u00e0n c\u1ea7u. M\u1ed9t doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp tr\u00ean th\u1ecb tr\u01b0\u1eddng s\u1ebd kh\u00f4ng bao gi\u1edd cho m\u1ed9t ph\u00e1p nh\u00e2n kh\u00e1c vay m\u1ed9t kho\u1ea3n ti\u1ec1n l\u1edbn m\u00e0 kh\u00f4ng thu l\u00e3i. Do \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c v\u1edbi l\u00e3i su\u1ea5t 0%, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ee9c l\u00e3i su\u1ea5t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf, b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c \u0111\u00fang theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_quan_he_lien_ket_khi_muon_tien_giam_doc_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3297\" aria-describedby=\"caption-attachment-3297\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3297\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-quan-he-lien-ket-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-quan-he-lien-ket-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-quan-he-lien-ket-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-quan-he-lien-ket-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-quan-he-lien-ket-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-quan-he-lien-ket-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3297\" class=\"wp-caption-text\">X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c, b\u01b0\u1edbc ti\u00ean quy\u1ebft l\u00e0 doanh nghi\u1ec7p ph\u1ea3i nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_ca_nhan_dieu_hanh_kiem_soat_Diem_g_Khoan_2_Dieu_5\"><\/span><b>Ti\u00eau ch\u00ed c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t (\u0110i\u1ec3m g, Kho\u1ea3n 2, \u0110i\u1ec1u 5)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ed9t c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft. Gi\u00e1m \u0111\u1ed1c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb. Nh\u1eefng ng\u01b0\u1eddi n\u1eafm gi\u1eef quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cao nh\u1ea5t v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 v\u1eadn h\u00e0nh, m\u1eb7c nhi\u00ean thu\u1ed9c nh\u00f3m n\u00e0y. Khi ph\u00e1t sinh d\u00f2ng ti\u1ec1n qua l\u1ea1i, ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c s\u1ebd ph\u00e1t sinh ngay l\u1eadp t\u1ee9c n\u1ebfu th\u1ecfa m\u00e3n th\u00eam \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ecbnh l\u01b0\u1ee3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_dinh_luong_10_von_gop_Diem_l_Khoan_2_Dieu_5\"><\/span><b>Ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng 10% v\u1ed1n g\u00f3p (\u0110i\u1ec3m l, Kho\u1ea3n 2, \u0110i\u1ec1u 5)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00eau r\u00f5, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3 c\u00f4ng th\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/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;\">(S\u1ed1 d\u01b0 n\u1ee3 vay t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch \/ V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e3 g\u00f3p) * 100%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m l\u01b0u \u00fd v\u1ec1 th\u1eddi \u0111i\u1ec3m:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP d\u00f9ng c\u1ee5m t\u1eeb &#8220;t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch&#8221;. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ch\u1ec9 c\u1ea7n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m b\u1ea5t k\u1ef3 trong n\u0103m, s\u1ed1 ti\u1ec1n gi\u00e1m \u0111\u1ed1c cho vay \u0111\u1ea1t ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p, doanh nghi\u1ec7p \u0111\u00e3 ch\u00ednh th\u1ee9c b\u01b0\u1edbc v\u00e0o ph\u1ea1m vi ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty TNHH X c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 5 t\u1ef7 \u0111\u1ed3ng. Ng\u00e0y 01\/03\/2026, \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n h\u00e0ng g\u1ea5p, Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n 600 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 m\u01b0\u1ee3n tr\u00ean v\u1ed1n vay: 600 tri\u1ec7u \/ 5 t\u1ef7 l\u00e0 12%<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 vay l\u1edbn h\u01a1n m\u1ee9c 10% m\u00e0 Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh, kho\u1ea3n vay \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft. D\u00f9 \u0111\u1ebfn ng\u00e0y 31\/12\/2026 c\u00f4ng ty \u0111\u00e3 tr\u1ea3 h\u1ebft n\u1ee3, th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026, k\u1ebf to\u00e1n v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c tr\u00ean Ph\u1ee5 l\u1ee5c I k\u00e8m theo M\u1eabu 03\/TNDN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_kinh_te_Khong_che_chi_phi_lai_vay_EBITDA_30\"><\/span><b>H\u1ec7 l\u1ee5y kinh t\u1ebf: Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (EBITDA 30%)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3298\" aria-describedby=\"caption-attachment-3298\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3298\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khong-che-chi-phi-lai-vay-EBITDA-30-ke-khai-giao-dich-lien-ke-vay-tien-giam-doc.jpg\" alt=\"Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (EBITDA 30%), k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebf vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khong-che-chi-phi-lai-vay-EBITDA-30-ke-khai-giao-dich-lien-ke-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khong-che-chi-phi-lai-vay-EBITDA-30-ke-khai-giao-dich-lien-ke-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khong-che-chi-phi-lai-vay-EBITDA-30-ke-khai-giao-dich-lien-ke-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khong-che-chi-phi-lai-vay-EBITDA-30-ke-khai-giao-dich-lien-ke-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khong-che-chi-phi-lai-vay-EBITDA-30-ke-khai-giao-dich-lien-ke-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3298\" class=\"wp-caption-text\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (EBITDA 30%), k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebf vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 l\u1ee5y l\u1edbn nh\u1ea5t c\u1ee7a vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c ch\u00ednh l\u00e0 s\u1ef1 t\u00e1c \u0111\u1ed9ng c\u1ee7a \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_chi_phi_lai_vay_bi_khong_che\"><\/span><b>T\u1ed5ng chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 doanh nghi\u1ec7p cho r\u1eb1ng ch\u1ec9 chi ph\u00ed l\u00e3i vay t\u1eeb gi\u00e1m \u0111\u1ed1c m\u1edbi b\u1ecb kh\u1ed1ng ch\u1ebf. Th\u1ef1c t\u1ebf, khi doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t sinh b\u1ea5t k\u1ef3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o (\u1edf \u0111\u00e2y l\u00e0 vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c), th\u00ec t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 (bao g\u1ed3m l\u00e3i vay ng\u00e2n h\u00e0ng, l\u00e3i vay t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i vay c\u00e1 nh\u00e2n kh\u00e1c) s\u1ebd b\u1ecb gi\u1edbi h\u1ea1n \u1edf m\u1ee9c 30% ch\u1ec9 s\u1ed1 EBITDA. \u0110\u00e2y l\u00e0 l\u00fd do t\u1ea1i sao vi\u1ec7c ki\u1ec3m so\u00e1t vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c l\u1ea1i c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh cao t\u1eeb ng\u00e2n h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_EBITDA_chuan_xac\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA chu\u1ea9n x\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA d\u00f9ng \u0111\u1ec3 t\u00ednh m\u1ee9c kh\u1ed1ng ch\u1ebf l\u00e3i vay trong h\u1ed3 s\u01a1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:\u00a0<\/span><\/p>\n<table style=\"height: 2px; 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 t\u1eeb 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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_chuyen_chi_phi_lai_vay_sang_cac_nam_tiep_theo\"><\/span><b>Quy t\u1eafc chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang c\u00e1c n\u0103m ti\u1ebfp theo<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng b\u1ecb m\u1ea5t \u0111i ho\u00e0n to\u00e0n. Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n chuy\u1ec3n ph\u1ea7n chi ph\u00ed n\u00e0y v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 b\u00f9 tr\u1eeb, th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_ve_thue_TNCN_doi_voi_Giam_doc\"><\/span><b>R\u1ee7i ro v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi Gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c th\u1ec3 hi\u1ec7n l\u00e3i su\u1ea5t 0%, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf. H\u1ecd s\u1ebd \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ee9c doanh thu l\u00e3i cho c\u00e1 nh\u00e2n gi\u00e1m \u0111\u1ed1c (th\u01b0\u1eddng l\u1ea5y l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0m tham chi\u1ebfu) v\u00e0 truy thu 5% thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea7n l\u00e3i \u1ea5n \u0111\u1ecbnh n\u00e0y n\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng ch\u1eb7t ch\u1ebd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf ho\u1eb7c c\u00e1c giao d\u1ecbch \u0111\u01a1n gi\u1ea3n. Tuy nhi\u00ean, chuy\u00ean gia l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c mi\u1ec5n k\u00ea khai. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c tr\u00ean Ph\u1ee5 l\u1ee5c I.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 04 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (bao g\u1ed3m H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia) theo \u0110i\u1ec1u 19:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_va_tong_gia_tri_giao_dich_lien_ket\"><\/span><b>Ng\u01b0\u1ee1ng doanh thu v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 02 \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu c\u1ee7a n\u0103m t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft (bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c) d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ky_ket_thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_APA\"><\/span><b>K\u00fd k\u1ebft th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA) v\u00e0 n\u1ed9p B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh v\u1ec1 APA.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_don_gian_voi_ty_suat_loi_nhuan_chuan\"><\/span><b>Giao d\u1ecbch \u0111\u01a1n gi\u1ea3n v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf TNDN &#8211; EBIT) tr\u00ean doanh thu thu\u1ea7n theo t\u1eebng l\u0129nh v\u1ef1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u0129nh v\u1ef1c ph\u00e2n ph\u1ed1i: T\u1eeb 5% tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t: T\u1eeb 10% tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u0129nh v\u1ef1c gia c\u00f4ng: T\u1eeb 15% tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_sinh_giao_dich_lien_ket_voi_cac_ben_trong_nuoc_Khoan_1_Dieu_19\"><\/span><b>Ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi c\u00e1c b\u00ean trong n\u01b0\u1edbc (Kho\u1ea3n 1, \u0110i\u1ec1u 19)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai b\u00ean c\u00f9ng \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u00ean n\u00e0o thu\u1ed9c di\u1ec7n \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c di\u1ec7n n\u00e0y v\u00ec gi\u00e1m \u0111\u1ed1c l\u00e0 c\u00e1 nh\u00e2n (n\u1ed9p thu\u1ebf TNCN), kh\u00f4ng ph\u1ea3i ph\u00e1p nh\u00e2n n\u1ed9p thu\u1ebf TNDN c\u00f9ng thu\u1ebf su\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_giao_dich_lien_ket_vay_tien_giam_doc\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, vi\u1ec7c n\u1ed9p t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 ho\u00e0n to\u00e0n s\u1ed1 h\u00f3a. Quy tr\u00ecnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u1ea7n th\u1ef1c hi\u1ec7n qua c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Khai_bao_tai_Muc_I_ve_thong_tin_cac_ben_lien_ket\"><\/span><b>B\u01b0\u1edbc 1: Khai b\u00e1o t\u1ea1i M\u1ee5c I v\u1ec1 th\u00f4ng tin c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132, k\u1ebf to\u00e1n c\u1ea7n \u0111i\u1ec1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean b\u00ean li\u00ean k\u1ebft: H\u1ecd v\u00e0 t\u00ean Gi\u00e1m \u0111\u1ed1c cho m\u01b0\u1ee3n ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf: Ph\u1ea3i l\u00e0 MST c\u00e1 nh\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1i quan h\u1ec7: Ch\u1ecdn m\u00e3 &#8220;L&#8221; (li\u00ean quan \u0111\u1ebfn ng\u01b0\u1ee1ng cho vay\/m\u01b0\u1ee3n v\u1ed1n \u00edt nh\u1ea5t 10% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu). \u0110\u00e2y l\u00e0 th\u00f4ng tin n\u1ec1n t\u1ea3ng \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Ke_khai_gia_tri_giao_dich_tai_Muc_III\"><\/span><b>B\u01b0\u1edbc 2: K\u00ea khai gi\u00e1 tr\u1ecb giao d\u1ecbch t\u1ea1i M\u1ee5c III<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft, t\u00ecm d\u00f2ng &#8220;Vay\/Cho vay&#8221;:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb giao d\u1ecbch: \u0110i\u1ec1n t\u1ed5ng s\u1ed1 ti\u1ec1n m\u01b0\u1ee3n ph\u00e1t sinh trong n\u0103m (kh\u00f4ng ph\u1ea3i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1: Doanh nghi\u1ec7p th\u01b0\u1eddng ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp. Tuy nhi\u00ean, n\u1ebfu m\u01b0\u1ee3n kh\u00f4ng l\u00e3i su\u1ea5t, c\u1ea7n c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ho\u1eb7c ch\u1ea5p nh\u1eadn k\u00ea khai theo gi\u00e1 \u1ea5n \u0111\u1ecbnh \u0111\u1ec3 an to\u00e0n v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd khi th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Xac_dinh_chi_phi_lai_vay_duoc_tru_tai_Muc_IV\"><\/span><b>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i M\u1ee5c IV<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n kh\u00f3 nh\u1ea5t trong h\u1ed3 s\u01a1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c. Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 t\u00ednh to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (1): T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (2): L\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (t\u1ed5ng l\u00e3i vay ng\u00e2n h\u00e0ng + l\u00e3i vay li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (3): Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n t\u1eeb n\u0103m tr\u01b0\u1edbc sang (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\"><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"><span style=\"font-weight: 400;\"><strong>HTKK\u5173\u8054\u4ea4\u6613\u7533\u62a5<\/strong><\/span><\/a><\/span><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_Ho_so_xac_dinh_gia_giao_dich_lien_ket_TP_Documentation\"><\/span><b>X\u00e2y d\u1ef1ng H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (TP Documentation)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ec9 n\u1ed9p t\u1edd khai k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c l\u00e0 ch\u01b0a \u0111\u1ee7 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb. \u0110\u1ec3 b\u1ea3o v\u1ec7 chi ph\u00ed l\u00e3i vay tr\u01b0\u1edbc \u0111o\u00e0n ki\u1ec3m tra, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>\u672c\u5730\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u00e0y t\u1eadp trung v\u00e0o ph\u00e2n t\u00edch t\u00ednh th\u1ef1c t\u1ebf c\u1ee7a vi\u1ec7c vay ti\u1ec1n. N\u1ed9i dung c\u1ea7n c\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch m\u01b0\u1ee3n ti\u1ec1n: Gi\u1ea3i tr\u00ecnh r\u00f5 t\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n v\u1ed1n t\u1eeb gi\u00e1m \u0111\u1ed1c (v\u00ed d\u1ee5: b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u1ec3 mua nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 \u0111\u01a1n h\u00e0ng xu\u1ea5t kh\u1ea9u).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng v\u00e0 r\u1ee7i ro: Gi\u00e1m \u0111\u1ed1c ch\u1ecbu r\u1ee7i ro v\u1ec1 v\u1ed1n khi cho c\u00f4ng ty vay ti\u1ec1n m\u00e0 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh m\u1ee9c l\u00e3i su\u1ea5t th\u1ea5p ho\u1eb7c l\u00e3i su\u1ea5t 0% trong c\u00e1c t\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t khi l\u00e0m h\u1ed3 s\u01a1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_chung_tu_dong_tien\"><\/span><b>Y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb d\u00f2ng ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, ch\u1ee9ng t\u1eeb ti\u1ec1n m\u1eb7t kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn cho c\u00e1c giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. \u0110\u1ec3 vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn, d\u00f2ng ti\u1ec1n ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n kho\u1ea3n t\u1eeb t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n gi\u00e1m \u0111\u1ed1c v\u00e0o t\u00e0i kho\u1ea3n c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung chuy\u1ec3n kho\u1ea3n ghi r\u00f5: &#8220;Cho vay v\u1ed1n kinh doanh theo H\u1ee3p \u0111\u1ed3ng s\u1ed1&#8230;&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u1ea7y \u0111\u1ee7 phi\u1ebfu thu\/chi v\u00e0 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_toi_uu_hoa_quan_tri_thue_Giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n tr\u1ecb thu\u1ebf Giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00e1 tr\u00ecnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng mang l\u1ea1i r\u1ee7i ro t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n c\u00f3 nh\u1eefng b\u01b0\u1edbc chu\u1ea9n b\u1ecb b\u00e0i b\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7: Thay v\u00ec duy tr\u00ec c\u00e1c kho\u1ea3n vay d\u00e0i h\u1ea1n v\u01b0\u1ee3t ng\u01b0\u1ee1ng 10%, doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 n\u00e2ng cao uy t\u00edn t\u00e0i ch\u00ednh m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p &#8220;tho\u00e1t&#8221; kh\u1ecfi quan h\u1ec7 li\u00ean k\u1ebft m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham v\u1ea5n \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p: Do t\u00ednh ph\u1ee9c t\u1ea1p c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132, vi\u1ec7c t\u00ecm ki\u1ebfm m\u1ed9t<\/span> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/span> <\/strong><\/span><\/a><span style=\"font-weight: 400;\">uy t\u00edn l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft. C\u00e1c chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, t\u1ed1i \u01b0u h\u00f3a m\u1ee9c EBITDA v\u00e0 \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c lu\u00f4n n\u1eb1m trong ng\u01b0\u1ee1ng an to\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch l\u00e3i su\u1ea5t n\u1ed9i b\u1ed9: Thay v\u00ec m\u01b0\u1ee3n 0% l\u00e3i su\u1ea5t, doanh nghi\u1ec7p n\u00ean tham chi\u1ebfu l\u00e3i su\u1ea5t b\u00ecnh qu\u00e2n li\u00ean ng\u00e2n h\u00e0ng \u0111\u1ec3 x\u00e2y d\u1ef1ng khung l\u00e3i su\u1ea5t ph\u00f9 h\u1ee3p, gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf TNCN cho gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\"><b>\u53c2\u8003\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bang-gia-dich-vu-chuyen-gia\/\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, m\u00e0 l\u00e0 b\u00e0i ki\u1ec3m tra v\u1ec1 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. Trong n\u0103m 2026, v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t hi\u1ec7n \u0111\u1ea1i, c\u01a1 quan thu\u1ebf s\u1ebd ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t vi\u1ec7c thanh tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c k\u00ea khai, t\u1eeb \u0111\u00f3 b\u1ea3o v\u1ec7 t\u1ed1i \u0111a quy\u1ec1n l\u1ee3i kinh t\u1ebf v\u00e0 uy t\u00edn c\u1ee7a m\u00ecnh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hy v\u1ecdng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c tr\u00ean \u0111\u00e2y \u0111\u00e3 cung c\u1ea5p cho qu\u00fd doanh nghi\u1ec7p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u00e0 nh\u1eefng b\u01b0\u1edbc \u0111i c\u1ee5 th\u1ec3 \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u63a5\u89e6<\/a><\/span><\/strong> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li 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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u7531\u4ee5\u4e0b\u4eba\u5458\u5ba1\u6838\uff1a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3\u5148\u751f<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Man \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Th\u00f4ng tin tham chi\u1ebfu v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP: Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1047\/Q\u0110-BTC: Quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Doanh nghi\u1ec7p 2020: C\u00e1c quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC: H\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t v\u00e0o n\u0103m 2026, nghi\u1ec7p v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c n\u1ed9i b\u1ed9 \u0111\u01a1n gi\u1ea3n c\u00f3 th\u1ec3 b\u1ecf qua. N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai theo Ngh\u1ecb \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3295,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3294","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\/3294","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=3294"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3294\/revisions"}],"predecessor-version":[{"id":3682,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3294\/revisions\/3682"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3295"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}