{"id":3686,"date":"2026-04-06T00:35:21","date_gmt":"2026-04-06T07:35:21","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3686"},"modified":"2026-04-06T00:35:21","modified_gmt":"2026-04-06T07:35:21","slug":"cong-thuc-tinh-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-giao-dich-lien-ket\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan Thu\u1ebf \u0111\u1ea9y m\u1ea1nh thanh tra chuy\u1ec3n gi\u00e1 v\u1edbi h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u li\u00ean th\u00f4ng to\u00e0n c\u1ea7u n\u0103m 2026, vi\u1ec7c l\u00e0m ch\u1ee7 c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 tr\u1edf th\u00e0nh &#8220;l\u00e1 ch\u1eafn&#8221; ph\u00e1p l\u00fd s\u1ed1ng c\u00f2n cho m\u1ecdi doanh nghi\u1ec7p FDI v\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. M\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh bi\u00ean l\u1ee3i nhu\u1eadn hay t\u00ednh to\u00e1n tr\u1ea7n l\u00e3i vay 30% EBITDA c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro truy thu h\u00e0ng t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5n h\u1ea1i uy t\u00edn doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd c\u1ed1t l\u00f5i c\u1ee7a <\/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\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, b\u00e0i vi\u1ebft chuy\u00ean s\u00e2u n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u00e0i ch\u00ednh bi\u00ean so\u1ea1n nh\u1eb1m cung c\u1ea5p h\u1ec7 th\u1ed1ng c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n x\u00e1c nh\u1ea5t cho c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay, gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i trong k\u1ef7 nguy\u00ean qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-giao-dich-lien-ket\/#Giao_dich_lien_ket_la_gi_va_tai_sao_can_xac_dinh_cong_thuc_tinh\" >Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00f4ng th\u1ee9c t\u00ednh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-giao-dich-lien-ket\/#Can_cu_phap_ly_va_tieu_chi_xac_dinh_ben_lien_ket\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-giao-dich-lien-ket\/#Cac_truong_hop_lien_ket_pho_bien\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p li\u00ean k\u1ebft ph\u1ed5 bi\u1ebfn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-giao-dich-lien-ket\/#Cac_phuong_phap_va_cong_thuc_tinh_giao_dich_lien_ket\" >C\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_doc_lap\" >Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-giao-dich-lien-ket\/#Phuong_phap_gia_ban_lai\" >Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<\/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\/cong-thuc-tinh-giao-dich-lien-ket\/#Phuong_phap_gia_von_cong_lai\" >Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i<\/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\/cong-thuc-tinh-giao-dich-lien-ket\/#Phuong_phap_so_sanh_ty_suat_loi_nhuan_thuan\" >Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n<\/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\/cong-thuc-tinh-giao-dich-lien-ket\/#Phuong_phap_phan_bo_loi_nhuan\" >Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn<\/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\/cong-thuc-tinh-giao-dich-lien-ket\/#Cong_thuc_tinh_khong_che_chi_phi_lai_vay\" >C\u00f4ng th\u1ee9c t\u00ednh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/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\/cong-thuc-tinh-giao-dich-lien-ket\/#Cach_xac_dinh_EBITDA_theo_luat_thue\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA theo lu\u1eadt thu\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\/cong-thuc-tinh-giao-dich-lien-ket\/#Cong_thuc_xac_dinh_tran_lai_vay_duoc_tru_30_EBITDA\" >C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh tr\u1ea7n l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (30% EBITDA)<\/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\/cong-thuc-tinh-giao-dich-lien-ket\/#Khoang_giao_dich_doc_lap_chuan\" >Kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n<\/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\/cong-thuc-tinh-giao-dich-lien-ket\/#Khai_niem_khoang_bach_phan_vi_35_%E2%80%93_75\" >Kh\u00e1i ni\u1ec7m kho\u1ea3ng b\u00e1ch ph\u00e2n v\u1ecb 35 &#8211; 75<\/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\/cong-thuc-tinh-giao-dich-lien-ket\/#Cac_sai_sot_pho_bien_khi_ap_dung_cong_thuc_tinh_giao_dich_lien_ket\" >C\u00e1c sai s\u00f3t ph\u1ed5 bi\u1ebfn khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-giao-dich-lien-ket\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_cong_thuc_tinh_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh 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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-giao-dich-lien-ket\/#Neu_chi_phi_lai_vay_thuan_bi_loai_do_vuot_nguong_30_EBITDA_phan_chi_phi_nay_co_bi_mat_trang_khong\" >N\u1ebfu chi ph\u00ed l\u00e3i vay thu\u1ea7n b\u1ecb lo\u1ea1i do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA, ph\u1ea7n chi ph\u00ed n\u00e0y c\u00f3 b\u1ecb m\u1ea5t tr\u1eafng kh\u00f4ng?<\/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\/cong-thuc-tinh-giao-dich-lien-ket\/#Khi_tinh_EBITDA_chi_phi_khau_hao_duoc_tinh_theo_so_lieu_nao\" >Khi t\u00ednh EBITDA, chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 li\u1ec7u n\u00e0o?<\/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\/cong-thuc-tinh-giao-dich-lien-ket\/#Khoang_bach_phan_vi_35_%E2%80%93_75_co_y_nghia_gi_trong_thuc_te_thanh_tra\" >Kho\u1ea3ng b\u00e1ch ph\u00e2n v\u1ecb 35 &#8211; 75 c\u00f3 \u00fd ngh\u0129a g\u00ec trong th\u1ef1c t\u1ebf thanh tra?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi_va_tai_sao_can_xac_dinh_cong_thuc_tinh\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00f4ng th\u1ee9c t\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft (GDLK) l\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh, bao g\u1ed3m: mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p. Trong k\u1ef7 nguy\u00ean kinh t\u1ebf s\u1ed1 2026, c\u00e1c c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u l\u1edbn (Big Data) \u0111\u1ec3 \u0111\u1ed1i so\u00e1t gi\u00e1 tr\u1ecb giao d\u1ecbch to\u00e0n c\u1ea7u, do \u0111\u00f3, b\u1ea5t k\u1ef3 sai l\u1ec7ch n\u00e0o trong vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng d\u1ec5 d\u00e0ng b\u1ecb ph\u00e1t hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau x\u00e1c \u0111\u1ecbnh c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111\u01b0a gi\u00e1 tr\u1ecb giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft v\u1ec1 m\u1ee9c &#8220;gi\u00e1 th\u1ecb tr\u01b0\u1eddng&#8221; (Arm\u2019s Length Principle), t\u1ee9c l\u00e0 m\u1ee9c gi\u00e1 m\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp s\u1ebd th\u1ecfa thu\u1eadn trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1ec1 b\u1ea3n ch\u1ea5t giao d\u1ecbch, \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_tieu_chi_xac_dinh_ben_lien_ket\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd cao nh\u1ea5t hi\u1ec7n nay l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft, tr\u01b0\u1edbc h\u1ebft doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh hay kh\u00f4ng th\u00f4ng qua \u0110i\u1ec1u 5 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_lien_ket_pho_bien\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p li\u00ean k\u1ebft ph\u1ed5 bi\u1ebfn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc \u0111i ti\u00ean quy\u1ebft \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c quy t\u1eafc t\u00ednh thu\u1ebf; c\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c k\u1ecbch b\u1ea3n th\u1ef1c t\u1ebf d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu, ngu\u1ed3n v\u1ed1n vay ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t nh\u00e2n s\u1ef1 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n \u0111\u1ec3 k\u00ea khai trong 04 Ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_va_cong_thuc_tinh_giao_dich_lien_ket\"><\/span><b>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3688\" aria-describedby=\"caption-attachment-3688\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3688\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-phuong-phap-xac-dinh-gia-va-cong-thuc-tinh-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-phuong-phap-xac-dinh-gia-va-cong-thuc-tinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-phuong-phap-xac-dinh-gia-va-cong-thuc-tinh-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-phuong-phap-xac-dinh-gia-va-cong-thuc-tinh-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-phuong-phap-xac-dinh-gia-va-cong-thuc-tinh-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-phuong-phap-xac-dinh-gia-va-cong-thuc-tinh-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3688\" class=\"wp-caption-text\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u00f3 t\u1ea5t c\u1ea3 05 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p s\u1ebd quy\u1ebft \u0111\u1ecbnh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y so s\u00e1nh tr\u1ef1c ti\u1ebfp gi\u00e1 trong giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u n\u1ebfu c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh t\u01b0\u01a1ng \u0111\u1ed3ng cao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c:<\/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;\">Gi\u00e1 GDLK c\u1ea7n x\u00e1c \u0111\u1ecbnh = Gi\u00e1 \u0111\u1ed9c l\u1eadp +\/- C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh do s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m, \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty A (Vi\u1ec7t Nam) s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed v\u00e0 b\u00e1n cho c\u00f4ng ty m\u1eb9 t\u1ea1i Nh\u1eadt B\u1ea3n v\u1edbi gi\u00e1 10 USD\/s\u1ea3n ph\u1ea9m. C\u00f9ng l\u00fac \u0111\u00f3, C\u00f4ng ty A b\u00e1n linh ki\u1ec7n t\u01b0\u01a1ng t\u1ef1 cho \u0111\u1ed1i t\u00e1c \u0111\u1ed9c l\u1eadp t\u1ea1i Th\u00e1i Lan v\u1edbi gi\u00e1 12 USD\/s\u1ea3n ph\u1ea9m nh\u01b0ng \u0111\u1ed1i t\u00e1c Th\u00e1i Lan t\u1ef1 ch\u1ecbu chi ph\u00ed v\u1eadn chuy\u1ec3n (\u01b0\u1edbc t\u00ednh 0.5 USD\/s\u1ea3n ph\u1ea9m).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK l\u00e0 11.5 USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft lu\u1eadn: C\u00f4ng ty A \u0111ang b\u00e1n cho b\u00ean li\u00ean k\u1ebft th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng 1.5 USD\/s\u1ea3n ph\u1ea9m.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng d\u00f9ng cho c\u00e1c \u0111\u01a1n v\u1ecb th\u01b0\u01a1ng m\u1ea1i, \u0111\u01a1n v\u1ecb ph\u00e2n ph\u1ed1i ch\u1ec9 th\u1ef1c hi\u1ec7n mua h\u00e0ng t\u1eeb b\u00ean li\u00ean k\u1ebft v\u00e0 b\u00e1n l\u1ea1i cho b\u00ean \u0111\u1ed9c l\u1eadp m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t h\u00e0ng h\u00f3a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 mua t\u1eeb b\u00ean li\u00ean k\u1ebft:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 mua = Gi\u00e1 b\u00e1n \u0111\u1ed9c l\u1eadp x (1 &#8211; T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u00f3p c\u1ee7a c\u00e1c doanh nghi\u1ec7p ph\u00e2n ph\u1ed1i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty X t\u1ea1i Vi\u1ec7t Nam l\u00e0 \u0111\u01a1n v\u1ecb ph\u00e2n ph\u1ed1i \u0111\u1ed9c quy\u1ec1n d\u00f2ng \u0111i\u1ec7n tho\u1ea1i th\u00f4ng minh nh\u1eadp kh\u1ea9u t\u1eeb c\u00f4ng ty m\u1eb9 t\u1ea1i H\u00e0n Qu\u1ed1c.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n c\u1ee7a C\u00f4ng ty X cho c\u00e1c \u0111\u1ea1i l\u00fd b\u00e1n l\u1ebb \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam l\u00e0 20.000.000 VN\u0110\/chi\u1ebfc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qua ph\u00e2n t\u00edch d\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p trung b\u00ecnh c\u1ee7a c\u00e1c doanh nghi\u1ec7p ph\u00e2n ph\u1ed1i \u0111i\u1ec7n tho\u1ea1i \u0111\u1ed9c l\u1eadp kh\u00e1c c\u00f3 c\u00f9ng quy m\u00f4 v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh doanh l\u00e0 15%.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 n\u00eau tr\u00ean:<\/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;\">Gi\u00e1 mua = 20.000.000 x (1 &#8211; 15%) = 17.000.000 VN\u0110<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c gi\u00e1 mua (gi\u00e1 nh\u1eadp kh\u1ea9u) t\u1eeb c\u00f4ng ty m\u1eb9 \u0111\u01b0\u1ee3c coi l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng khi \u0111\u1ea1t m\u1ee9c 17.000.000 VN\u0110. N\u1ebfu C\u00f4ng ty X h\u1ea1ch to\u00e1n gi\u00e1 mua th\u1ef1c t\u1ebf l\u00e0 18.500.000 VN\u0110, ph\u1ea7n ch\u00eanh l\u1ec7ch 1.500.000 VN\u0110\/chi\u1ebfc s\u1ebd b\u1ecb coi l\u00e0 l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn v\u00e0 c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_von_cong_lai\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, gia c\u00f4ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 cho b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 b\u00e1n cho b\u00ean li\u00ean k\u1ebft:<\/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;\">Gi\u00e1 b\u00e1n cho b\u00ean li\u00ean k\u1ebft = Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t (ho\u1eb7c gi\u00e1 v\u1ed1n d\u1ecbch v\u1ee5) x (1 + T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean gi\u00e1 v\u1ed1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng).<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_ty_suat_loi_nhuan_thuan\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n<\/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\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t do d\u1ec5 t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh. Doanh nghi\u1ec7p so s\u00e1nh c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh thu\u1ea7n (nh\u01b0 ROS, ROA, NCP) c\u1ee7a m\u00ecnh v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn<\/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\u01b0\u01a1ng ph\u00e1p th\u1ee9 5, th\u01b0\u1eddng \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch \u0111\u1eb7c th\u00f9, ph\u1ee9c t\u1ea1p, c\u00f3 t\u00ednh ch\u1ea5t kh\u00e9p k\u00edn ho\u1eb7c c\u00e1c b\u00ean c\u00f9ng tham gia ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (S\u1edf h\u1eefu tr\u00ed tu\u1ec7) m\u00e0 kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ri\u00eang l\u1ebb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn:<\/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;\">L\u1ee3i nhu\u1eadn li\u00ean k\u1ebft = L\u1ee3i nhu\u1eadn t\u1ed5ng h\u1ee3p x T\u1ef7 l\u1ec7 \u0111\u00f3ng g\u00f3p\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn t\u1ed5ng h\u1ee3p: T\u1ed5ng l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean tham gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 \u0111\u00f3ng g\u00f3p: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean chi ph\u00ed \u0111\u1ea7u t\u01b0, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng ho\u1eb7c nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t \u0111\u00f3ng g\u00f3p v\u00e0o chu\u1ed7i gi\u00e1 tr\u1ecb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty A v\u00e0 C\u00f4ng ty li\u00ean k\u1ebft B c\u00f9ng nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n m\u1ed9t ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd. A ch\u1ecbu tr\u00e1ch nhi\u1ec7m vi\u1ebft m\u00e3 (coding), B ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi\u1ebft k\u1ebf giao di\u1ec7n v\u00e0 Marketing. T\u1ed5ng l\u1ee3i nhu\u1eadn thu v\u1ec1 t\u1eeb vi\u1ec7c b\u00e1n ph\u1ea7n m\u1ec1m l\u00e0 100 t\u1ef7 \u0111\u1ed3ng. Qua ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, \u0111\u00f3ng g\u00f3p c\u1ee7a A chi\u1ebfm 60% v\u00e0 B chi\u1ebfm 40% gi\u00e1 tr\u1ecb.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn: L\u1ee3i nhu\u1eadn c\u1ee7a A ph\u1ea3i l\u00e0 60 t\u1ef7 v\u00e0 B l\u00e0 40 t\u1ef7. N\u1ebfu A ch\u1ec9 h\u1ea1ch to\u00e1n l\u1ee3i nhu\u1eadn 30 t\u1ef7, c\u01a1 quan thu\u1ebf s\u1ebd \u0111i\u1ec1u ch\u1ec9nh t\u0103ng th\u00eam 30 t\u1ef7 thu nh\u1eadp ch\u1ecbu thu\u1ebf cho A.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_khong_che_chi_phi_lai_vay\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong l\u1ed9 tr\u00ecnh ki\u1ec3m so\u00e1t thu\u1ebf 2026, vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cong-thuc-tinh-lai-vay\/\">c\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 t\u00e2m \u0111i\u1ec3m c\u1ee7a c\u00e1c cu\u1ed9c thanh ki\u1ec3m tra. Ch\u00ednh ph\u1ee7 duy tr\u00ec quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u1ec3 ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf (BEPS), \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i t\u00ednh to\u00e1n ch\u00ednh x\u00e1c ng\u01b0\u1ee1ng EBITDA.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_EBITDA_theo_luat_thue\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA theo lu\u1eadt thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn EBITDA trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi EBITDA d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf. C\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft EBITDA chu\u1ea9n:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh + Chi ph\u00ed l\u00e3i vay thu\u1ea7n + Kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/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;\">Chi ph\u00ed l\u00e3i vay = T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh\u00a0 &#8211; L\u00e3i ti\u1ec1n g\u1eedi<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_xac_dinh_tran_lai_vay_duoc_tru_30_EBITDA\"><\/span><b>C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh tr\u1ea7n l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (30% EBITDA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay thu\u1ea7n c\u1ed9ng v\u1edbi chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda: <\/b><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia C c\u00f3 c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam v\u1edbi s\u1ed1 li\u1ec7u n\u0103m t\u00e0i ch\u00ednh 2025 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n: 500 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: 350 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd &amp; B\u00e1n h\u00e0ng: 80 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay tr\u1ea3 cho ng\u00e2n h\u00e0ng v\u00e0 c\u00f4ng ty m\u1eb9: 60 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n g\u1eedi nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n thanh to\u00e1n: 5 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao trong n\u0103m: 40 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh EBITDA nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; T\u00ednh L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: L\u1ee3i nhu\u1eadn thu\u1ea7n = 500 &#8211; 350 &#8211; 80 &#8211; (60 &#8211; 5) = 15 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211;\u00a0 T\u00ednh EBITDA theo c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft: EBITDA = 15 + (60 &#8211; 5) + 40 = 110 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; T\u00ednh ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30%: H\u1ea1n m\u1ee9c l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb = 110 x3% = 33 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc\u00a0 4 &#8211; X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i: Chi ph\u00ed l\u00e3i vay thu\u1ea7n th\u1ef1c t\u1ebf (60 &#8211; 5) l\u00e0 55 t\u1ef7 \u0111\u1ed3ng v\u00e0 Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c (55 &#8211; 33) l\u00e0 22 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn:<\/b><span style=\"font-weight: 400;\"> 22 t\u1ef7 \u0111\u1ed3ng n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoang_giao_dich_doc_lap_chuan\"><\/span><b>Kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft \u0111em l\u1ea1i k\u1ebft qu\u1ea3 kh\u00e1ch quan, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP y\u00eau c\u1ea7u s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p th\u1ed1ng k\u00ea b\u00e1ch ph\u00e2n v\u1ecb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_khoang_bach_phan_vi_35_%E2%80%93_75\"><\/span><b>Kh\u00e1i ni\u1ec7m kho\u1ea3ng b\u00e1ch ph\u00e2n v\u1ecb 35 &#8211; 75<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ea5p nh\u1eadn m\u1ed9t con s\u1ed1 \u0111\u01a1n l\u1ebb. Doanh nghi\u1ec7p ph\u1ea3i t\u00ecm m\u1ed9t t\u1eadp h\u1ee3p m\u1eabu (\u00edt nh\u1ea5t 5 c\u00f4ng ty so s\u00e1nh \u0111\u1ed9c l\u1eadp). Kho\u1ea3ng gi\u00e1 tr\u1ecb t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn th\u1ee9 75 \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ec9 s\u1ed1 c\u1ee7a doanh nghi\u1ec7p n\u1eb1m trong kho\u1ea3ng 35 &#8211; 75: Kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu n\u1eb1m ngo\u00e0i: C\u01a1 quan thu\u1ebf s\u1ebd \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 tr\u1ecb trung v\u1ecb 50.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c khi x\u00e1c \u0111\u1ecbnh c\u00e1c d\u1ea3i gi\u00e1 tr\u1ecb n\u00e0y, vi\u1ec7c tham v\u1ea5n c\u00e1c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/don-vi-tu-van-giao-dich-lien-ket\/\"> \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn t\u1eadp m\u1eabu so s\u00e1nh t\u1ed1i \u01b0u, gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed khi thanh tra thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_sai_sot_pho_bien_khi_ap_dung_cong_thuc_tinh_giao_dich_lien_ket\"><\/span><b>C\u00e1c sai s\u00f3t ph\u1ed5 bi\u1ebfn khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3689\" aria-describedby=\"caption-attachment-3689\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3689\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-sot-pho-bien-khi-ap-dung-cong-thuc-tinh-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c sai s\u00f3t ph\u1ed5 bi\u1ebfn khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-sot-pho-bien-khi-ap-dung-cong-thuc-tinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-sot-pho-bien-khi-ap-dung-cong-thuc-tinh-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-sot-pho-bien-khi-ap-dung-cong-thuc-tinh-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-sot-pho-bien-khi-ap-dung-cong-thuc-tinh-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-sot-pho-bien-khi-ap-dung-cong-thuc-tinh-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3689\" class=\"wp-caption-text\">C\u00e1c sai s\u00f3t ph\u1ed5 bi\u1ebfn khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c ti\u1ec5n t\u01b0 v\u1ea5n thu\u1ebf, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i c\u00e1c l\u1ed7i sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh sai EBITDA: Kh\u00f4ng lo\u1ea1i tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi tr\u01b0\u1edbc khi t\u00ednh 30%, ho\u1eb7c qu\u00ean c\u1ed9ng l\u1ea1i chi ph\u00ed kh\u1ea5u hao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn sai c\u00f4ng ty so s\u00e1nh: Ch\u1ecdn c\u00e1c c\u00f4ng ty c\u00f3 quy m\u00f4 qu\u00e1 kh\u00e1c bi\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu: V\u00ed d\u1ee5 nh\u01b0 kh\u00e1c bi\u1ec7t v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ho\u1eb7c gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 kh\u00f4ng nh\u1ea5t qu\u00e1n: S\u1ed1 li\u1ec7u tr\u00ean Ph\u1ee5 l\u1ee5c I kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng thi\u1ebft l\u1eadp ch\u00ednh s\u00e1ch chuy\u1ec3n gi\u00e1 (TP Policy) ngay t\u1eeb \u0111\u1ea7u n\u0103m v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh trong t\u1ed1i thi\u1ec3u 10 n\u0103m. Vi\u1ec7c tham v\u1ea5n t\u1eeb <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p l\u00e0 c\u1ef1c k\u1ef3 c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 lu\u00f4n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/span><\/p>\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c ph\u1ee9c t\u1ea1p. Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c c\u00e1c ch\u1ec9 s\u1ed1 nh\u01b0 EBITDA,\u00a0 \u00e1p d\u1ee5ng \u0111\u00fang 05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 s\u1ebd gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh v\u1eefng ch\u1eafc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3!<\/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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u00e0i li\u1ec7u tham kh\u1ea3o:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" 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<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn Chuy\u1ec3n gi\u00e1 c\u1ee7a OECD\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cong_thuc_tinh_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh 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;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c c\u00e2u h\u1ecfi m\u00e0 c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i trong qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n:<\/span><\/p>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_chi_phi_lai_vay_thuan_bi_loai_do_vuot_nguong_30_EBITDA_phan_chi_phi_nay_co_bi_mat_trang_khong\"><\/span>N\u1ebfu chi ph\u00ed l\u00e3i vay thu\u1ea7n b\u1ecb lo\u1ea1i do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA, ph\u1ea7n chi ph\u00ed n\u00e0y c\u00f3 b\u1ecb m\u1ea5t tr\u1eafng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng h\u1eb3n. Theo quy \u0111\u1ecbnh, ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (v\u01b0\u1ee3t m\u1ee9c 30% EBITDA) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu EBITDA c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo c\u00f2n d\u01b0 h\u1ea1n m\u1ee9c. Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a thu\u1ebf trong trung h\u1ea1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_tinh_EBITDA_chi_phi_khau_hao_duoc_tinh_theo_so_lieu_nao\"><\/span>Khi t\u00ednh EBITDA, chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 li\u1ec7u n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tChi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00f4ng th\u1ee9c t\u00ednh EBITDA l\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf (kh\u00f4ng ph\u1ea3i s\u1ed1 li\u1ec7u kh\u1ea5u hao theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n n\u1ebfu c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai h\u1ec7 th\u1ed1ng n\u00e0y).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>Kho\u1ea3ng b\u00e1ch ph\u00e2n v\u1ecb 35 - 75 c\u00f3 \u00fd ngh\u0129a g\u00ec trong th\u1ef1c t\u1ebf thanh tra?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu doanh nghi\u1ec7p h\u1ea1ch to\u00e1n l\u1ee3i nhu\u1eadn th\u1ea5p h\u01a1n m\u1ee9c b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 c\u1ee7a nh\u00f3m so s\u00e1nh, c\u01a1 quan thu\u1ebf s\u1ebd c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u1ec1 m\u1ee9c trung v\u1ecb, t\u1ee9c l\u00e0 b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 50. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam m\u1ed9t kho\u1ea3n thu\u1ebf TNDN \u0111\u00e1ng k\u1ec3 c\u1ed9ng v\u1edbi l\u00e3i ch\u1eadm n\u1ed9p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu chi ph\u00ed l\u00e3i vay thu\u1ea7n b\u1ecb lo\u1ea1i do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA, ph\u1ea7n chi ph\u00ed n\u00e0y c\u00f3 b\u1ecb m\u1ea5t tr\u1eafng kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng h\u1eb3n. Theo quy \u0111\u1ecbnh, ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (v\u01b0\u1ee3t m\u1ee9c 30% EBITDA) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu EBITDA c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo c\u00f2n d\u01b0 h\u1ea1n m\u1ee9c. Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a thu\u1ebf trong trung h\u1ea1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi t\u00ednh EBITDA, chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 li\u1ec7u n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00f4ng th\u1ee9c t\u00ednh EBITDA l\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf (kh\u00f4ng ph\u1ea3i s\u1ed1 li\u1ec7u kh\u1ea5u hao theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n n\u1ebfu c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai h\u1ec7 th\u1ed1ng n\u00e0y).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Kho\u1ea3ng b\u00e1ch ph\u00e2n v\u1ecb 35 - 75 c\u00f3 \u00fd ngh\u0129a g\u00ec trong th\u1ef1c t\u1ebf thanh tra?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu doanh nghi\u1ec7p h\u1ea1ch to\u00e1n l\u1ee3i nhu\u1eadn th\u1ea5p h\u01a1n m\u1ee9c b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 c\u1ee7a nh\u00f3m so s\u00e1nh, c\u01a1 quan thu\u1ebf s\u1ebd c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u1ec1 m\u1ee9c trung v\u1ecb, t\u1ee9c l\u00e0 b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 50. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam m\u1ed9t kho\u1ea3n thu\u1ebf TNDN \u0111\u00e1ng k\u1ec3 c\u1ed9ng v\u1edbi l\u00e3i ch\u1eadm n\u1ed9p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan Thu\u1ebf \u0111\u1ea9y m\u1ea1nh thanh tra chuy\u1ec3n gi\u00e1 v\u1edbi h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u li\u00ean th\u00f4ng to\u00e0n c\u1ea7u n\u0103m 2026, vi\u1ec7c l\u00e0m ch\u1ee7 c\u00f4ng th\u1ee9c t\u00ednh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 tr\u1edf th\u00e0nh &#8220;l\u00e1 ch\u1eafn&#8221; ph\u00e1p l\u00fd s\u1ed1ng c\u00f2n cho m\u1ecdi doanh nghi\u1ec7p FDI v\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. M\u1ed9t sai [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3686","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\/3686","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=3686"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3686\/revisions"}],"predecessor-version":[{"id":3690,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3686\/revisions\/3690"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3687"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}