{"id":3294,"date":"2026-10-13T11:38:51","date_gmt":"2026-10-13T04:38:51","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3294"},"modified":"2026-10-13T11:38:28","modified_gmt":"2026-10-13T04:38:28","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":"K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c Ngh\u1ecb \u0111\u1ecbnh 255"},"content":{"rendered":"<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">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. T\u1eeb ng\u00e0y 01\/7\/2026, <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><strong>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/strong><\/a> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/p>\n<p><strong>\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t v\u1edbi ch\u1ee7 \u0111\u1ec1 n\u00e0y:<\/strong> Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u00e3 b\u1ed5 sung ch\u00ednh th\u1ee9c giao d\u1ecbch <strong>&#8220;m\u01b0\u1ee3n, cho m\u01b0\u1ee3n&#8221;<\/strong> v\u00e0o ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p. N\u1ebfu kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u00fang v\u00e0 k\u00ea khai theo quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, lo\u1ea1i chi ph\u00ed l\u00e3i vay v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p. 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, 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 k\u00ea khai theo Ph\u1ee5 l\u1ee5c I m\u1edbi.<\/p>\n<p style=\"text-align: center;\"><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/jaa797o06i0?si=BXyLt-MJgCUopBPR\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">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\/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_den_quy_dinh_chinh_thuc_tai_Nghi_dinh_255\" >S\u1ef1 nh\u1ea7m l\u1eabn gi\u1eefa &#8220;M\u01b0\u1ee3n&#8221; v\u00e0 &#8220;Vay&#8221; \u0111\u1ebfn quy \u0111\u1ecbnh ch\u00ednh th\u1ee9c t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255<\/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_Giao_dich_doc_lap_Arms_Length_Principle\" >Nguy\u00ean t\u1eafc Giao d\u1ecbch \u0111\u1ed9c l\u1eadp (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\/#Diem_moi_cua_Nghi_dinh_2552026ND-CP_lien_quan_den_khoan_vay_muon_tien_giam_doc\" >\u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP li\u00ean quan \u0111\u1ebfn kho\u1ea3n vay, m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><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\/#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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Dieu_kien_theo_diem_l_khoan_2_Dieu_5\" >\u0110i\u1ec1u ki\u1ec7n theo \u0111i\u1ec3m l 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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Nguoi_than_cua_giam_doc_cung_thuoc_pham_vi\" >Ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c c\u0169ng thu\u1ed9c ph\u1ea1m vi<\/a><\/li><li class='ez-toc-page-1 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\/#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-10\" 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-11\" 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-12\" 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-13\" 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-14\" 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-15\" 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Nhom_1_Mien_ke_khai_Muc_III_Muc_IV_va_mien_lap_ho_so\" >Nh\u00f3m 1: Mi\u1ec5n k\u00ea khai M\u1ee5c III, M\u1ee5c IV v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/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\/#Nhom_2_Phai_ke_khai_nhung_duoc_mien_lap_ho_so\" >Nh\u00f3m 2: Ph\u1ea3i k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/a><\/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\/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-19\" 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Diem_moi_ve_giao_dich_don_gian_voi_ty_suat_loi_nhuan_chuan\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 giao d\u1ecbch \u0111\u01a1n gi\u1ea3n v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn chu\u1ea9n<\/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\/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-22\" 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_2_Cac_truong_hop_mien_tru_tai_Muc_III\" >B\u01b0\u1edbc 2: C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb 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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_3_Thong_tin_xac_dinh_gia_giao_dich_lien_ket_tai_Muc_III\" >B\u01b0\u1edbc 3: Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft 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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_4_Xac_dinh_chi_phi_lai_vay_duoc_tru\" >B\u01b0\u1edbc 4: X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><\/ul><\/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\/#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-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Ho_so_quoc_gia_Local_File\" >H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" 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-29\" 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-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#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-31\" 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\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">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. D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf, c\u00e2u tr\u1ea3 l\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0o hai y\u1ebfu t\u1ed1: b\u00ean cho vay, cho m\u01b0\u1ee3n c\u00f3 ph\u1ea3i c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a h\u1ecd) kh\u00f4ng, v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch c\u00f3 \u0111\u1ea1t ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu hay kh\u00f4ng.<\/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_den_quy_dinh_chinh_thuc_tai_Nghi_dinh_255\"><\/span><b>S\u1ef1 nh\u1ea7m l\u1eabn gi\u1eefa &#8220;M\u01b0\u1ee3n&#8221; v\u00e0 &#8220;Vay&#8221; \u0111\u1ebfn quy \u0111\u1ecbnh ch\u00ednh th\u1ee9c t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">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. Tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ch\u1ec9 n\u00eau &#8220;vay, cho vay&#8221;, n\u00ean nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1eb7t t\u00ean h\u1ee3p \u0111\u1ed3ng l\u00e0 &#8220;m\u01b0\u1ee3n&#8221; \u0111\u1ec3 cho r\u1eb1ng m\u00ecnh n\u1eb1m ngo\u00e0i ph\u1ea1m vi k\u00ea khai.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 kh\u00e9p l\u1ea1i c\u00e1ch hi\u1ec3u n\u00e0y. Kho\u1ea3n 1 \u0110i\u1ec1u 4 \u0111\u1ecbnh ngh\u0129a giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m c\u1ea3 c\u00e1c giao d\u1ecbch &#8220;mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n&#8221; v\u00e0 &#8220;vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c&#8221; gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 c\u0169ng b\u1ed5 sung c\u1ee5m &#8220;m\u01b0\u1ee3n, cho m\u01b0\u1ee3n&#8221; b\u00ean c\u1ea1nh &#8220;vay, cho vay&#8221;.<\/p>\n<p>N\u00f3i c\u00e1ch kh\u00e1c, k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, t\u00ean g\u1ecdi &#8220;m\u01b0\u1ee3n&#8221; tr\u00ean h\u1ee3p \u0111\u1ed3ng kh\u00f4ng c\u00f2n gi\u00fap doanh nghi\u1ec7p \u0111\u1ee9ng ngo\u00e0i ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/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 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">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 \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 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.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_Giao_dich_doc_lap_Arms_Length_Principle\"><\/span><b>Nguy\u00ean t\u1eafc Giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">\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. Kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/p>\n<blockquote>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mr9qrbcxzn0.5331&quot;}]\"><em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i, t\u00e1c \u0111\u1ed9ng \u0111\u1ec3 k\u00ea khai, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.<\/em><\/p>\n<\/blockquote>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">V\u1edbi kho\u1ea3n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf, \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 6 quy \u0111\u1ecbnh r\u00f5:<\/p>\n<blockquote>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\"><em>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn kh\u00f4ng ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n kh\u00f4ng ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang b\u1ea3n ch\u1ea5t kinh doanh gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/em><\/p>\n<\/blockquote>\n<h2 id=\"\u0111i\u1ec3m-m\u1edbi-c\u1ee7a-ngh\u1ecb-\u0111\u1ecbnh-2552026n\u0111-cp-li\u00ean-quan-\u0111\u1ebfn-kho\u1ea3n-vay-m\u01b0\u1ee3n-ti\u1ec1n-gi\u00e1m-\u0111\u1ed1c\" data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Diem_moi_cua_Nghi_dinh_2552026ND-CP_lien_quan_den_khoan_vay_muon_tien_giam_doc\"><\/span>\u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP li\u00ean quan \u0111\u1ebfn kho\u1ea3n vay, m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">Ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p v\u00e0 m\u1ee9c kh\u1ed1ng ch\u1ebf 30% kh\u00f4ng \u0111\u1ed5i; thay \u0111\u1ed5i n\u1eb1m \u1edf ph\u1ea1m vi giao d\u1ecbch, ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u00e0 m\u1eabu k\u00ea khai. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255 so v\u1edbi quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>B\u1ea3ng c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP li\u00ean quan \u0111\u1ebfn kho\u1ea3n vay, m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean 30%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 19<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, b\u00e3i b\u1ecf \u0111i\u1ec1u ki\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1eabu k\u00ea khai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I (thay b\u1eb1ng m\u1eabu k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">\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 nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. V\u1edbi kho\u1ea3n vay, m\u01b0\u1ee3n t\u1eeb gi\u00e1m \u0111\u1ed1c, c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp l\u00e0 \u0111i\u1ec3m l.<\/p>\n<h3 id=\"\u0111i\u1ec1u-ki\u1ec7n-theo-\u0111i\u1ec3m-l-kho\u1ea3n-2-\u0111i\u1ec1u-5\" data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Dieu_kien_theo_diem_l_khoan_2_Dieu_5\"><\/span>\u0110i\u1ec1u ki\u1ec7n theo \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">\u0110i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft g\u1ed3m:<\/p>\n<blockquote>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mr9qrbcxzn0.7996&quot;}]\"><em>Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \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 doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n n\u00e0y.<\/em><\/p>\n<\/blockquote>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mr9qrbcxzn0.7996&quot;}]\">L\u01b0u \u00fd, quan h\u1ec7 li\u00ean k\u1ebft h\u00ecnh th\u00e0nh khi \u0111\u1ed3ng th\u1eddi 02 y\u1ebfu t\u1ed1:<\/p>\n<ul>\n<li data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mr9qrbcxzn0.7996&quot;}]\">\u0110\u1ed1i t\u01b0\u1ee3ng: B\u00ean cho vay, cho m\u01b0\u1ee3n l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (Gi\u00e1m \u0111\u1ed1c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean&#8230;) ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh v\u1edbi h\u1ecd.<\/li>\n<li data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mr9qrbcxzn0.7996&quot;}]\">\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;mr9qrbcxzn0.8467&quot;,&quot;kind&quot;:&quot;bullet&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;mr9qrbcxzn0.8675&quot;,&quot;checked&quot;:null}]\">\u0110\u1ecbnh l\u01b0\u1ee3ng: Gi\u00e1 tr\u1ecb vay, m\u01b0\u1ee3n \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.<\/p>\n<\/li>\n<\/ul>\n<h3 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nguoi_than_cua_giam_doc_cung_thuoc_pham_vi\"><\/span>Ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c c\u0169ng thu\u1ed9c ph\u1ea1m vi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">\u0110i\u1ec3m l d\u1eabn chi\u1ebfu danh s\u00e1ch quan h\u1ec7 gia \u0111\u00ecnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5, g\u1ed3m c\u00e1c m\u1ed1i quan h\u1ec7 nh\u01b0: v\u1ee3, ch\u1ed3ng; cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha m\u1eb9 v\u1ee3, cha m\u1eb9 ch\u1ed3ng; con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, con d\u00e2u, con r\u1ec3; anh, ch\u1ecb, em ru\u1ed9t; \u00f4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i; ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t (danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i \u0111i\u1ec3m g).<\/p>\n<p>V\u00ec v\u1eady, tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ho\u1eb7c con c\u1ee7a gi\u00e1m \u0111\u1ed1c chuy\u1ec3n ti\u1ec1n cho c\u00f4ng ty m\u01b0\u1ee3n \u0111\u1ea1t ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p c\u0169ng h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft, d\u00f9 ng\u01b0\u1eddi chuy\u1ec3n ti\u1ec1n kh\u00f4ng gi\u1eef ch\u1ee9c v\u1ee5 n\u00e0o t\u1ea1i doanh nghi\u1ec7p.<\/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;\">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;\">T\u1ef7 l\u1ec7 = (Gi\u00e1 tr\u1ecb vay, m\u01b0\u1ee3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch \/ V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3) x 100%\u00a0<\/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 255\/2026\/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><strong>\u0110i\u1ec3m l\u01b0u \u00fd v\u1ec1 v\u1ed1n g\u00f3p: <\/strong>Ngh\u1ecb \u0111\u1ecbnh d\u00f9ng &#8220;v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu&#8221;, kh\u00f4ng ph\u1ea3i &#8220;v\u1ed1n \u0111i\u1ec1u l\u1ec7&#8221;. Doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u1edbn nh\u01b0ng ch\u01b0a g\u00f3p \u0111\u1ee7 c\u1ea7n l\u1ea5y s\u1ed1 v\u1ed1n th\u1ef1c g\u00f3p \u0111\u1ec3 t\u00ednh, tr\u00e1nh \u0111\u00e1nh gi\u00e1 th\u1ea5p t\u1ef7 l\u1ec7.<\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/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\/8\/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 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">T\u1ef7 l\u1ec7 n\u00e0y v\u01b0\u1ee3t ng\u01b0\u1ee1ng 10% theo \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5, n\u00ean Gi\u00e1m \u0111\u1ed1c v\u00e0 C\u00f4ng ty X l\u00e0 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. D\u00f9 \u0111\u1ebfn 31\/12\/2026 c\u00f4ng ty \u0111\u00e3 tr\u1ea3 h\u1ebft n\u1ee3, khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026 k\u1ebf to\u00e1n v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 tr\u00ean Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 18).<\/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 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">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 l\u00e0 doanh nghi\u1ec7p b\u01b0\u1edbc v\u00e0o ph\u1ea1m vi kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/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 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 cho r\u1eb1ng ch\u1ec9 chi ph\u00ed l\u00e3i vay tr\u1ea3 cho gi\u00e1m \u0111\u1ed1c m\u1edbi b\u1ecb kh\u1ed1ng ch\u1ebf. Th\u1ef1c t\u1ebf, \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 \u00e1p d\u1ee5ng cho t\u1ed5ng chi ph\u00ed l\u00e3i vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m c\u1ea3 l\u00e3i vay ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c:<\/p>\n<blockquote>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mr9qrbcxzn0.11184&quot;}]\"><em>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 thu nh\u1eadp doanh nghi\u1ec7p 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 sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/p>\n<\/blockquote>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">\u0110\u00e2y l\u00e0 l\u00fd do vi\u1ec7c ki\u1ec3m so\u00e1t k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p \u0111ang d\u00f9ng \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh cao t\u1eeb ng\u00e2n h\u00e0ng: m\u1ed9t kho\u1ea3n m\u01b0\u1ee3n nh\u1ecf t\u1eeb gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 k\u00e9o to\u00e0n b\u1ed9 l\u00e3i vay ng\u00e2n h\u00e0ng v\u00e0o di\u1ec7n kh\u1ed1ng ch\u1ebf.<\/p>\n<p><strong>L\u01b0u \u00fd quan tr\u1ecdng:<\/strong> Kho\u1ea3n 3 \u0110i\u1ec1u 20 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u1eabn th\u1ef1c hi\u1ec7n theo kho\u1ea3n 3 \u0110i\u1ec1u 16. \u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng c\u00f3 ngh\u0129a \u0111\u01b0\u1ee3c mi\u1ec5n ng\u01b0\u1ee1ng 30%.<\/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 &#8211; L\u00e3i ti\u1ec1n g\u1eedi &#8211; L\u00e3i cho vay) + Kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><strong>Tham kh\u1ea3o:<\/strong> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cach-tinh-chi-phi-lai-vay-duoc-tru\/\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\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<blockquote><p><strong>Xem th\u00eam:<\/strong> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/\">Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i c\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf TNCN kh\u00f4ng?<\/a><\/span><\/strong><\/p><\/blockquote>\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 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">\u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (thay cho \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP) chia th\u00e0nh hai nh\u00f3m. Vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n k\u00ea khai: doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I \u1edf m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nhom_1_Mien_ke_khai_Muc_III_Muc_IV_va_mien_lap_ho_so\"><\/span>Nh\u00f3m 1: Mi\u1ec5n k\u00ea khai M\u1ee5c III, M\u1ee5c IV v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">\u00c1p d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 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 thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf, nh\u01b0ng ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i M\u1ee5c I, M\u1ee5c II t\u1ea1i Ph\u1ee5 l\u1ee5c I.<\/p>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\"><strong>L\u01b0u \u00fd: <\/strong>Kho\u1ea3n vay, m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c nh\u00f3m n\u00e0y, v\u00ec gi\u00e1m \u0111\u1ed1c l\u00e0 c\u00e1 nh\u00e2n (n\u1ed9p thu\u1ebf TNCN), kh\u00f4ng ph\u1ea3i \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN c\u00f9ng thu\u1ebf su\u1ea5t.<\/p>\n<h3 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nhom_2_Phai_ke_khai_nhung_duoc_mien_lap_ho_so\"><\/span>Nh\u00f3m 2: Ph\u1ea3i k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u1ede nh\u00f3m 2, c\u00f3 03 tr\u01b0\u1eddng h\u1ee3p:<\/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<p>Ng\u01b0\u1ee1ng n\u00e0y gi\u1eef nguy\u00ean so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/p>\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=\"Diem_moi_ve_giao_dich_don_gian_voi_ty_suat_loi_nhuan_chuan\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 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 500 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi b\u00e3i v\u1ecf \u0111i\u1ec1u ki\u1ec7n 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<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">So v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132, ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng v\u00e0 b\u1ecf \u0111i\u1ec1u ki\u1ec7n &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;. N\u1ebfu kh\u00f4ng \u0111\u1ea1t m\u1ee9c t\u1ef7 su\u1ea5t tr\u00ean, \u0111i\u1ec3m c quy \u0111\u1ecbnh &#8220;th\u00ec ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh&#8221;.<\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/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 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 18, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Quy tr\u00ecnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c g\u1ed3m c\u00e1c b\u01b0\u1edbc sau.<\/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 255, 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: V\u1edbi c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam, ghi theo th\u00f4ng tin t\u1ea1i th\u1ebb CCCD, h\u1ed9 chi\u1ebfu, gi\u1ea5y t\u1edd \u0111\u1ecbnh danh c\u1ee7a c\u00e1 nh\u00e2n;<\/span><\/li>\n<li aria-level=\"1\">Qu\u1ed1c gia: Ghi qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i gi\u00e1m \u0111\u1ed1c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf: B\u00ean li\u00ean k\u1ebft l\u00e0 c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam th\u00ec ghi \u0111\u1ee7 m\u00e3 s\u1ed1 thu\u1ebf;<\/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_Cac_truong_hop_mien_tru_tai_Muc_III\"><\/span><b>B\u01b0\u1edbc 2: C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb 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<p>Ngo\u00e0i ra, n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb t\u1ea1i \u0110i\u1ec1u 20, \u0111\u00e1nh d\u1ea5u x v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Thong_tin_xac_dinh_gia_giao_dich_lien_ket_tai_Muc_III\"><\/span><b>B\u01b0\u1edbc 3: Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i M\u1ee5c III<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">M\u1eabu m\u1edbi kh\u00f4ng c\u00f2n d\u00f2ng &#8220;Vay\/Cho vay&#8221; ri\u00eang. Giao d\u1ecbch v\u1edbi gi\u00e1m \u0111\u1ed1c \u0111\u01b0\u1ee3c k\u00ea khai t\u1ea1i <strong>d\u00f2ng 2.4.2 &#8220;L\u00e3i vay&#8221;<\/strong> thu\u1ed9c nh\u00f3m 2.4 &#8220;Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh&#8221;, chi ti\u1ebft theo t\u1eebng b\u00ean li\u00ean k\u1ebft:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1: K\u00ea khai gi\u00e1 tr\u1ecb ghi nh\u1eadn c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft (c\u1ed9t 7), gi\u00e1 tr\u1ecb x\u00e1c \u0111\u1ecbnh l\u1ea1i theo gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (c\u1ed9t 8), ch\u00eanh l\u1ec7ch (c\u1ed9t 9) v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (c\u1ed9t 10).<\/li>\n<li>Doanh nghi\u1ec7p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20: Ch\u1ec9 k\u00ea khai c\u1ed9t (3), (7) v\u00e0 (12); c\u00e1c c\u1ed9t (4), (5), (6), (8), (9), (10) v\u00e0 (11) \u0111\u1ec3 tr\u1ed1ng.<\/li>\n<\/ul>\n<p>V\u1edbi \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 20, t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft l\u00e0m c\u0103n c\u1ee9 x\u00e9t ng\u01b0\u1ee1ng 30 t\u1ef7 \u0111\u1ed3ng b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ed9t (3) c\u1ed9ng c\u1ed9t (7) c\u1ee7a d\u00f2ng &#8220;T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft&#8221;.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Xac_dinh_chi_phi_lai_vay_duoc_tru\"><\/span>B\u01b0\u1edbc 4: X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">\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. V\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, c\u00e1c ch\u1ec9 ti\u00eau then ch\u1ed1t g\u1ed3m:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trong doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9.1\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trong chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9.1a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sau khi \u00e1p ng\u01b0\u1ee1ng 30%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9.1b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo s\u1ed5 k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">EBITDA theo Ngh\u1ecb \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(13) = (11) +(9.1) &#8211; (8.1) + (10)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay thu\u1ea7n tr\u00ean EBITDA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(14) = [(9.1) &#8211; (8.1)] \/ (13)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay c\u00e1c k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(15) = (15.1) +&#8230;+(15.5), chi ti\u1ebft t\u1eeb n\u0103m (n-1) \u0111\u1ebfn (n-5)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">16<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 g\u1ed3m c\u1ea3 ph\u1ea7n chuy\u1ec3n sang<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(16) = [(9.1) &#8211; (8.1) + (15)] \/ (13)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote>\n<p style=\"text-align: justify;\"><b>Xem chi ti\u1ebft:<\/b> <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"><span style=\"font-weight: 400;\"><strong>K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/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 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">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 doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb. Theo kho\u1ea3n 3 \u0110i\u1ec1u 18, H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft &#8220;\u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u1eb1ng n\u0103m v\u00e0 ph\u1ea3i l\u01b0u gi\u1eef, xu\u1ea5t tr\u00ecnh theo y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf&#8221;.<\/p>\n<p>Kho\u1ea3n 4 \u0110i\u1ec1u 18 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1 &#8220;kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf&#8221;; c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng th\u00ec \u0111\u01b0\u1ee3c gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 3 []\">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, m\u01b0\u1ee3n ti\u1ec1n. N\u1ed9i dung c\u1ea7n c\u00f3:<\/p>\n<ul>\n<li><strong>M\u1ee5c \u0111\u00edch vay, m\u01b0\u1ee3n:<\/strong> 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).<\/li>\n<li><strong>Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng v\u00e0 r\u1ee7i ro:<\/strong> 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.<\/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 data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">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:<\/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<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">Ngo\u00e0i ra, \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 255 y\u00eau c\u1ea7u \u0111\u1ed1i chi\u1ebfu h\u1ee3p \u0111\u1ed3ng v\u1edbi th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n. H\u1ee3p \u0111\u1ed3ng vay, m\u01b0\u1ee3n c\u1ea7n ghi r\u00f5 l\u00e3i su\u1ea5t, th\u1eddi h\u1ea1n, \u0111i\u1ec1u ki\u1ec7n tr\u1ea3 n\u1ee3 v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang nh\u01b0 th\u1ecfa thu\u1eadn.<\/p>\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 aria-level=\"1\">\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;mr9qrbcxzn0.21200&quot;,&quot;kind&quot;:&quot;bullet&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;mr9qrbcxzn0.21470&quot;,&quot;checked&quot;:null}]\">Ki\u1ec3m so\u00e1t c\u1ea3 kho\u1ea3n m\u01b0\u1ee3n t\u1eeb ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c: v\u00ec \u0111i\u1ec3m l d\u1eabn chi\u1ebfu c\u00e1c quan h\u1ec7 gia \u0111\u00ecnh t\u1ea1i \u0111i\u1ec3m g, c\u1ea7n r\u00e0 so\u00e1t d\u00f2ng ti\u1ec1n t\u1eeb v\u1ee3, ch\u1ed3ng, cha m\u1eb9, con, anh ch\u1ecb em c\u1ee7a ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh.<\/p>\n<\/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 255, vi\u1ec7c t\u00ecm ki\u1ebfm m\u1ed9t<\/span> <a href=\"https:\/\/giaodichlienket.man.net.vn\/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>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/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>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"177e439b-f7a9-4439-9e34-bd3375a8098d\" data-pm-slice=\"1 1 []\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng thay \u0111\u1ed5i ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p v\u00e0 m\u1ee9c kh\u1ed1ng ch\u1ebf l\u00e3i vay 30%, nh\u01b0ng \u0111\u00e3 ch\u00ednh th\u1ee9c \u0111\u01b0a &#8220;m\u01b0\u1ee3n, cho m\u01b0\u1ee3n&#8221; v\u00e0o ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, kho\u1ea3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c &#8220;cho c\u00f4ng ty m\u01b0\u1ee3n&#8221; \u0111\u1ea1t ng\u01b0\u1ee1ng \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai tr\u00ean Ph\u1ee5 l\u1ee5c I m\u1edbi.<\/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\/lien-he\/\">Li\u00ean h\u1ec7<\/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>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><b>\u0110\u1ecba ch\u1ec9:<\/b> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/li>\n<li><b>Mobile\/Zalo:<\/b> 0903 963 163 \u2013 0903 428 622<b>Email:<\/b> man@man.net.vn<\/li>\n<li><b>Google Business Profile:<\/b> <strong><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/strong><\/li>\n<li><b>LinkedIn Founder:<\/b> <strong><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/strong><\/li>\n<\/ul>\n<p>Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <strong><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/strong>. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p<\/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>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ng\u00e0y 30\/6\/2026 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP).<\/li>\n<li>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/li>\n<li>Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15.<\/li>\n<li>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.<\/li>\n<\/ul>\n","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. T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh [&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":9,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3294\/revisions"}],"predecessor-version":[{"id":5329,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3294\/revisions\/5329"}],"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}]}}