{"id":3848,"date":"2026-04-20T14:05:31","date_gmt":"2026-04-20T07:05:31","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3848"},"modified":"2026-04-20T14:05:31","modified_gmt":"2026-04-20T07:05:31","slug":"giao-dich-lien-ket-vay-tien-ca-nhan","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-vay-tien-ca-nhan\/","title":{"rendered":"\u4e2a\u4eba\u8d37\u6b3e\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u2014\u2014\u6700\u65b0\u89c4\u5b9a"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7a0e\u6536\u7ba1\u7406\u65e5\u76ca\u900f\u660e\u548c\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u7533\u62a5\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u4e0d\u518d\u4ec5\u4ec5\u662f\u4e00\u9879\u884c\u653f\u7a0b\u5e8f\uff0c\u800c\u662f\u6210\u4e3a\u6df1\u5165\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u7684\u6838\u5fc3\u91cd\u70b9\u3002\u5c55\u671b2026\u5e74\uff0c\u5728\u5927\u6570\u636e\u6280\u672f\u3001\u4eba\u5de5\u667a\u80fd\u4ee5\u53ca\u7a0e\u52a1\u90e8\u95e8\u3001\u94f6\u884c\u548c\u8b66\u65b9\u4e4b\u95f4\u4e92\u8054\u4e92\u901a\u7684\u5bf9\u63a5\u7cfb\u7edf\u7684\u5f3a\u529b\u652f\u6301\u4e0b\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u80fd\u591f\u7edd\u5bf9\u7cbe\u51c6\u5730\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u884c\u4e3a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u5c06\u63d0\u4f9b\u5168\u9762\u51c6\u786e\u7684\u6cd5\u5f8b\u548c\u5b9e\u8df5\u6982\u8ff0\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u548c\u4e2a\u4eba\u8d37\u6b3e\u7533\u62a5\u7684\u89c4\u5b9a\uff0c\u4ece\u800c\u4f18\u5316\u7a0e\u6536\u6210\u672c\uff0c\u907f\u514d\u6b20\u7a0e\u548c\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002.<\/span><\/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\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Tai_sao_viec_ke_khai_giao_dich_lien_ket_vay_tien_ca_nhan_lai_quan_trong\" >\u4e3a\u4ec0\u4e48\u7533\u62a5\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u5f88\u91cd\u8981\uff1f<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Nhan_dien_quan_he_lien_ket_va_giao_dich_vay_tien_ca_nhan\" >\u8bc6\u522b\u5ba2\u6237\u5173\u7cfb\u548c\u4e2a\u4eba\u8d37\u6b3e\u4ea4\u6613\u3002<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Dieu_kien_xac_dinh_quan_he_lien_ket\" >\u786e\u5b9a\u5173\u7cfb\u7684\u6761\u4ef6<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Nguyen_tac_giao_dich_doc_lap_Arms_Length_Principle\" >\u81c2\u8ddd\u539f\u5219<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Quy_dinh_ve_tran_chi_phi_lai_vay_30_EBITDA\" >\u5173\u4e8e\u5229\u606f\u652f\u51fa\u4e0a\u9650\u7684\u89c4\u5b9a 30% EBITDA<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Cach_tinh_EBITDA_chuan_xac_cho_giao_dich_lien_ket\" >\u5982\u4f55\u51c6\u786e\u8ba1\u7b97\u5173\u8054\u65b9\u4ea4\u6613\u7684 EBITDA\u3002<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Che_do_chuyen_chi_phi_lai_vay_sang_ky_sau\" >\u5c06\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\u95f4\u7684\u65b9\u6cd5\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Case_Study_thuc_te_ve_cach_tinh_toan_va_ke_khai\" >\u8ba1\u7b97\u548c\u7533\u62a5\u65b9\u6cd5\u7684\u771f\u5b9e\u6848\u4f8b\u7814\u7a76\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Huong_dan_quy_trinh_ke_khai_giao_dich_lien_ket_vay_tien_ca_nhan_tuan_thu\" >\u4e2a\u4eba\u8d37\u6b3e\u5408\u89c4\u4e2d\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u6307\u5357\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Buoc_1_Ra_soat_danh_muc_ben_lien_ket_ca_nhan\" >\u7b2c\u4e00\u6b65\uff1a\u67e5\u770b\u5404\u4e2a\u9644\u5c5e\u673a\u6784\u7684\u5217\u8868\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Buoc_2_Chuan_bi_he_thong_chung_tu_thuc_chung\" >\u6b65\u9aa4 2\uff1a\u51c6\u5907\u652f\u6301\u6027\u6587\u6863\u7cfb\u7edf\u3002<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Buoc_3_Thuc_hien_ke_khai_tren_phan_mem_HTKK\" >\u6b65\u9aa4 3\uff1a\u4f7f\u7528 HTKK \u8f6f\u4ef6\u5b8c\u6210\u7533\u62a5\u3002<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_cho_ho_so_chuyen_sau\" >\u786e\u5b9a\u6df1\u5ea6\u5206\u6790\u4e2d\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5\u3002\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Nhung_sai_sot_nghiem_trong_can_tranh_nam_2026\" >2026\u5e74\u9700\u8981\u907f\u514d\u7684\u4e25\u91cd\u9519\u8bef<\/a><\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Chien_luoc_tuan_thu_ben_vung_cho_doanh_nghiep\" >\u4f01\u4e1a\u53ef\u6301\u7eed\u5408\u89c4\u7b56\u7565<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_viec_ke_khai_giao_dich_lien_ket_vay_tien_ca_nhan_lai_quan_trong\"><\/span><b>\u4e3a\u4ec0\u4e48\u7533\u62a5\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u5f88\u91cd\u8981\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3850\" aria-describedby=\"caption-attachment-3850\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3850\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3850\" class=\"wp-caption-text\">\u62ab\u9732\u4e2a\u4eba\u8d37\u6b3e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u91cd\u8981\u6027\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f20\u7edf\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u4e3b\u4f1a\u5411\u4e2a\u4eba\uff08\u901a\u5e38\u662f\u8463\u4e8b\u6216\u80a1\u4e1c\uff09\u501f\u6b3e\u4ee5\u8865\u5145\u8425\u8fd0\u8d44\u91d1\uff0c\u800c\u65e0\u9700\u7b7e\u8ba2\u5408\u540c\u6216\u6536\u53d6\u5229\u606f\u3002\u7136\u800c\uff0c\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u5176\u6700\u65b0\u4fee\u8ba2\u7684\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8fd9\u4e9b\u8d37\u6b3e\u5927\u591a\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u8303\u7574\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672a\u7533\u62a5\u6216\u865a\u62a5\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u53ef\u80fd\u7ed9\u4f01\u4e1a\u5e26\u6765\u6781\u5176\u4e25\u91cd\u7684\u8d22\u52a1\u540e\u679c\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u8bc4\u4f30\uff1a\u5982\u679c\u4f01\u4e1a\u4ee5\u65e0\u606f\u65b9\u5f0f\u501f\u6b3e\uff080%\uff09\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u6839\u636e\u5e02\u573a\u5229\u7387\u786e\u5b9a\u8d37\u6b3e\u5229\u7387\u3002\u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u4e0d\u80fd\u62b5\u6263\u5229\u606f\u652f\u51fa\uff0c\u4f46\u4e2a\u4eba\u8d37\u6b3e\u4eba\u4ecd\u53ef\u80fd\u56e0\u8d44\u672c\u6295\u8d44\u800c\u88ab\u8ffd\u6eaf\u5f81\u6536\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d85\u8fc7\u5229\u606f\u652f\u51fa\u9650\u989d\uff1a\u8d85\u8fc7 30% EBITDA \u9650\u989d\u7684\u5229\u606f\u652f\u51fa\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u5c06\u4e0d\u5141\u8bb8\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\uff0c\u4ece\u800c\u5bfc\u81f4\u76f4\u63a5\u73b0\u91d1\u6d41\u635f\u5931\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u884c\u653f\u5904\u7f5a\uff1a\u672a\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55\u6216\u63d0\u4ea4\u9519\u8bef\u5b9a\u4ef7\u6587\u4ef6\u7684\u7f5a\u6b3e\u6570\u989d\u5de8\u5927\uff0c\u5e76\u4e14\u8fd8\u6709\u88ab\u5217\u4e3a\u9ad8\u98ce\u9669\u7a0e\u52a1\u4f01\u4e1a\u7684\u98ce\u9669\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_quan_he_lien_ket_va_giao_dich_vay_tien_ca_nhan\"><\/span><b>\u8bc6\u522b\u5ba2\u6237\u5173\u7cfb\u548c\u4e2a\u4eba\u8d37\u6b3e\u4ea4\u6613\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3851\" aria-describedby=\"caption-attachment-3851\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3851\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan.jpg\" alt=\"Nh\u1eadn di\u1ec7n v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3851\" class=\"wp-caption-text\">\u8bc6\u522b\u5e76\u7533\u62a5\u4e2a\u4eba\u8d37\u6b3e\u4e2d\u7684\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u6b63\u786e\u7533\u62a5\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u9996\u5148\u4e5f\u662f\u6700\u91cd\u8981\u7684\u4e00\u6b65\u662f\u786e\u5b9a\u8be5\u4e2a\u4eba\u662f\u5426\u662f\u4f01\u4e1a\u5408\u6cd5\u8ba4\u53ef\u7684\u5173\u8054\u65b9\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_xac_dinh_quan_he_lien_ket\"><\/span><b>\u786e\u5b9a\u5173\u7cfb\u7684\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u8fd1\u671f\u7a0e\u52a1\u5ba1\u8ba1\uff0c\u4f01\u4e1a\u9700\u8981\u7533\u62a5\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u6700\u5e38\u89c1\u7684\u60c5\u51b5\u6709\u4e24\u79cd\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6848\u4f8b 1\uff1a\u5728\u7eb3\u7a0e\u671f\u95f4\uff0c\u4f01\u4e1a\u501f\u5165\u6216\u8d37\u51fa\u81f3\u5c11 10% \u7684\u6240\u6709\u8005\u6295\u5165\u8d44\u672c\uff0c\u501f\u7ed9\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u501f\u7ed9\u4e0e\u4ee5\u4e0b\u5bb6\u5ead\u6210\u5458\u4e4b\u4e00\u6709\u4eb2\u5c5e\u5173\u7cfb\u7684\u4e2a\u4eba\uff08\u914d\u5076\u3001\u4eb2\u751f\u7236\u6bcd\u3001\u517b\u7236\u6bcd\u3001\u4eb2\u751f\u5b50\u5973\u3001\u517b\u5b50\u5973\u3001\u540c\u7236\u5f02\u6bcd\/\u540c\u6bcd\u5f02\u7236\u7684\u5144\u5f1f\u59d0\u59b9\u2026\u2026\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6848\u4f8b 2\uff1a\u8be5\u4f01\u4e1a\u5728\u7eb3\u7a0e\u671f\u95f4\u5185\uff0c\u6709\u6d89\u53ca\u8f6c\u8ba9\u6216\u53d6\u5f97\u6240\u6709\u8005\u51fa\u8d44\u989d\u81f3\u5c11 25% \u7684\u4ea4\u6613\uff1b\u5e76\u4e14\u5728\u7eb3\u7a0e\u671f\u95f4\u5185\uff0c\u4e0e\u7ba1\u7406\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\u8fdb\u884c\u4ea4\u6613\u65f6\uff0c\u6709\u6d89\u53ca\u501f\u5165\u6216\u8d37\u51fa\u6240\u6709\u8005\u51fa\u8d44\u989d\u81f3\u5c11 10% \u7684\u4ea4\u6613\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a <\/b><span style=\"font-weight: 400;\">\u76ee\u524d\u201c\u5173\u8054\u65b9\u201d\u7684\u5b9a\u4e49\u5df2\u901a\u8fc7\u56fd\u5bb6\u4eba\u53e3\u6570\u636e\u5e93\u6838\u5b9e\u3002\u56e0\u6b64\uff0c\u9690\u7792\u8d37\u6b3e\u4eba\u4e0e\u4f01\u4e1a\u7ecf\u8425\u8005\u4e4b\u95f4\u7684\u4eb2\u5c5e\u5173\u7cfb\u4ee5\u9003\u907f\u7533\u62a5\u5173\u8054\u65b9\u8d37\u6b3e\u4ea4\u6613\u662f\u4e00\u79cd\u98ce\u9669\u6781\u9ad8\u7684\u505a\u6cd5\uff0c\u5e76\u4e14\u5f88\u5bb9\u6613\u901a\u8fc7\u8eab\u4efd\u8bc1\u53f7\u7801\u88ab\u53d1\u73b0\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_giao_dich_doc_lap_Arms_Length_Principle\"><\/span><b>\u81c2\u8ddd\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\u5fc5\u987b\u6309\u7167\u4e0e\u72ec\u7acb\u65b9\u4e4b\u95f4\u4ea4\u6613\u76f8\u540c\u7684\u5e02\u573a\u4ef7\u683c\u8fdb\u884c\u3002\u5f53\u4f01\u4e1a\u7533\u62a5\u6d89\u53ca\u5411\u4e2a\u4eba\u501f\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u65f6\uff0c\u5982\u679c\u9002\u7528\u5229\u7387\u540c\u65f6\u8d85\u51fa\u5546\u4e1a\u94f6\u884c\u7684\u8d37\u6b3e\u5229\u7387\u8303\u56f4\uff0c\u5219\u4f01\u4e1a\u6709\u4e49\u52a1\u8bc1\u660e\u5176\u501f\u6b3e\u7684\u5408\u7406\u6027\uff0c\u5426\u5219\u5c06\u63a5\u53d7\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u5411\u4e0a\u8c03\u6574\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_tran_chi_phi_lai_vay_30_EBITDA\"><\/span><b>\u5173\u4e8e\u5229\u606f\u652f\u51fa\u4e0a\u9650\u7684\u89c4\u5b9a 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6bcf\u4f4d\u9996\u5e2d\u4f1a\u8ba1\u5e08\u90fd\u9700\u8981\u638c\u63e1\u7684\u5173\u952e\u4fe1\u606f\uff0c\u4ee5\u4fbf\u5728\u7533\u62a5\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u65f6\u4e3a\u4f01\u4e1a\u4e3b\u63d0\u4f9b\u5efa\u8bae\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_EBITDA_chuan_xac_cho_giao_dich_lien_ket\"><\/span><b>\u5982\u4f55\u51c6\u786e\u8ba1\u7b97\u5173\u8054\u65b9\u4ea4\u6613\u7684 EBITDA\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff0c\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\u4e0d\u5f97\u8d85\u8fc7\u8be5\u671f\u95f4\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u8be5\u671f\u95f4\u53d1\u751f\u7684\u5229\u606f\u652f\u51fa\uff08\u6263\u9664\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\uff09\u52a0\u4e0a\u8be5\u671f\u95f4\u53d1\u751f\u7684\u6298\u65e7\u8d39\u7528\u768430%\u3002.<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\">\u5982\u4f55\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u6210\u672c<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_do_chuyen_chi_phi_lai_vay_sang_ky_sau\"><\/span><b>\u5c06\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\u95f4\u7684\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65b0\u89c4\u7684\u4e00\u9879\u79ef\u6781\u65b9\u9762\u5728\u4e8e\uff0c\u4f01\u4e1a\u7533\u62a5\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u65f6\uff0c\u8d85\u8fc730%\u9650\u989d\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\u53ef\u4ee5\u7ed3\u8f6c\u81f3\u540e\u7eed\u7eb3\u7a0e\u5e74\u5ea6\u3002\u8fde\u7eed\u7ed3\u8f6c\u671f\u9650\u4e0d\u5f97\u8d85\u8fc75\u5e74\u3002\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u5927\u91cf\u4f7f\u7528\u501f\u8d37\u8d44\u91d1\u8fdb\u884c\u6295\u8d44\u7684\u5e74\u4efd\u51cf\u8f7b\u7a0e\u52a1\u538b\u529b\uff0c\u4f46\u4e5f\u8981\u6c42\u4f01\u4e1a\u6bcf\u5e74\u5bf9\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u6781\u5176\u7ec6\u81f4\u7684\u76d1\u63a7\u548c\u7533\u62a5\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_Study_thuc_te_ve_cach_tinh_toan_va_ke_khai\"><\/span><b>\u8ba1\u7b97\u548c\u7533\u62a5\u65b9\u6cd5\u7684\u771f\u5b9e\u6848\u4f8b\u7814\u7a76\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8fdb\u4e00\u6b65\u8bf4\u660e\uff0c\u8bf7\u8003\u8651\u4ee5\u4e0b\u793a\u4f8b\uff1aX\u516c\u53f8\u6ce8\u518c\u8d44\u672c\u4e3a100\u4ebf\u8d8a\u5357\u76fe\u30022026\u5e74\uff0cX\u516c\u53f8\u5411\u5176\u8463\u4e8b\uff08\u5373\u516c\u53f8\u7ba1\u7406\u4eba\uff09\u501f\u6b3e20\u4ebf\u8d8a\u5357\u76fe\uff08\u76f8\u5f53\u4e8e20%\u7684\u80a1\u672c\u2014\u2014\u8fbe\u5230\u5173\u8054\u95e8\u69db\uff09\u3002\u8be5\u8d37\u6b3e\u7684\u5e74\u5229\u7387\u4e3a8%\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u5e74\u5ea6\u5229\u606f\u652f\u51fa\u603b\u989d\uff1a1.6\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u8fd0\u8425\u51c0\u5229\u6da6\uff1a2\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6298\u65e7\u8d39\u7528\uff1a1\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u94f6\u884c\u5b58\u6b3e\u5229\u606f\u6536\u5165\uff1a1000\u4e07\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c0\u5229\u606f\u652f\u51fa\uff1a160 \u2013 10 = 1.5\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA\uff1a200 + 150 + 100 = 4.5 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u4e0a\u9650\uff0830%\uff09\uff1a450 * 30% = 1.35\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u8ba1\u5229\u606f\u652f\u51fa\uff1a150 \u2013 135 = 1500\u4e07\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u5f53\u7533\u62a5\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u65f6\uff0cX \u516c\u53f8\u5728\u7ed3\u7b97 2026 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5fc5\u987b\u4ece\u53ef\u6263\u9664\u8d39\u7528\u4e2d\u6263\u9664 1500 \u4e07\u8d8a\u5357\u76fe\u3002.<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/\">\u7533\u62a5\u6d89\u53ca\u5411\u8463\u4e8b\u63d0\u4f9b\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_quy_trinh_ke_khai_giao_dich_lien_ket_vay_tien_ca_nhan_tuan_thu\"><\/span><b>\u4e2a\u4eba\u8d37\u6b3e\u5408\u89c4\u4e2d\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u6307\u5357\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5168\u9762\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u9700\u8981\u4e86\u89e3\u76f8\u5173\u6cd5\u5f8b\uff0c\u8fd8\u9700\u8981\u5efa\u7acb\u5065\u5168\u7684\u5185\u90e8\u63a7\u5236\u6d41\u7a0b\u3002\u4ee5\u4e0b\u4e09\u6b65\u6307\u5357\u65e8\u5728\u5e2e\u52a9\u4f1a\u8ba1\u4eba\u5458\u4f18\u5316\u5173\u8054\u65b9\u4ea4\u6613\u548c\u4e2a\u4eba\u8d37\u6b3e\u7684\u7533\u62a5\uff0c\u786e\u4fdd\u6240\u6709\u6570\u636e\u5728\u63d0\u4ea4\u7ed9\u76d1\u7ba1\u673a\u6784\u65f6\u5747\u6709\u5145\u5206\u7684\u8bc1\u636e\u652f\u6301\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_danh_muc_ben_lien_ket_ca_nhan\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u67e5\u770b\u5404\u4e2a\u9644\u5c5e\u673a\u6784\u7684\u5217\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u5efa\u7acb\u4e00\u4efd\u4e0e\u516c\u53f8\u5b58\u5728\u8840\u7f18\u5173\u7cfb\u6216\u7ba1\u7406\u5c42\u5173\u7cfb\u7684\u4e2a\u4eba\u540d\u5355\u3002\u5b9a\u671f\u68c0\u67e5\u672a\u507f\u8d37\u6b3e\u4f59\u989d\uff0c\u4ee5\u786e\u5b9a\u662f\u5426\u9700\u8981\u7533\u62a5\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Chuan_bi_he_thong_chung_tu_thuc_chung\"><\/span><b>\u6b65\u9aa4 2\uff1a\u51c6\u5907\u652f\u6301\u6027\u6587\u6863\u7cfb\u7edf\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4fdd\u62a4\u60a8\u5728\u7533\u62a5\u4e2a\u4eba\u8d37\u6b3e\u5173\u8054\u65b9\u4ea4\u6613\u65f6\u7684\u6570\u636e\u5b89\u5168\uff0c\u9700\u8981\u63d0\u4f9b\u4ee5\u4e0b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u534f\u8bae\uff1a\u660e\u786e\u89c4\u5b9a\u5229\u7387\u6761\u6b3e\u4ee5\u53ca\u8d44\u91d1\u7528\u4e8e\u751f\u4ea7\u548c\u5546\u4e1a\u6d3b\u52a8\u7684\u7528\u9014\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u94f6\u884c\u5355\u636e\uff1a\u7edd\u5bf9\u907f\u514d\u5728\u4e0e\u5173\u8054\u65b9\u7684\u8d37\u6b3e\/\u8fd8\u6b3e\u4ea4\u6613\u4e2d\u4f7f\u7528\u73b0\u91d1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u8d22\u52a1\u80fd\u529b\u8bc1\u660e\uff1a\u8bc1\u660e\u8d37\u6b3e\u8d44\u91d1\u6765\u6e90\u5408\u6cd5\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_ke_khai_tren_phan_mem_HTKK\"><\/span><b>\u6b65\u9aa4 3\uff1a\u4f7f\u7528 HTKK \u8f6f\u4ef6\u5b8c\u6210\u7533\u62a5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fdb\u884c\u6280\u672f\u64cd\u4f5c\u65f6\uff0c\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u6709\u5173\u4ee5\u4e0b\u65b9\u9762\u7684\u8be6\u7ec6\u8bf4\u660e\u2026\u2026<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"> <span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5728 HTKK \u4e0a\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u4e3a\u907f\u514d\u8f6f\u4ef6\u89c4\u683c\u8bf4\u660e\u51fa\u73b0\u9519\u8bef\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u51c6\u786e\u586b\u5199\u8868\u683c 01\uff08\u9644\u5f55 I\uff09\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u90e8\u5206\uff1a\u9009\u62e9\u5408\u9002\u7684\u94fe\u63a5\u4ee3\u7801\uff08\u901a\u5e38\u4e3a g\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u56db\u90e8\u5206\uff1a\u8bb0\u5f55\u672c\u91d1\u548c\u5229\u606f\u4ea4\u6613\u91d1\u989d\u3002\u9057\u6f0f\u672c\u91d1\u91d1\u989d\u662f\u5bfc\u81f4\u5173\u8054\u65b9\u8d37\u6b3e\u4ea4\u6613\u7533\u62a5\u4e0d\u5b8c\u6574\u7684\u6700\u5e38\u89c1\u9519\u8bef\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b><strong><span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_cho_ho_so_chuyen_sau\"><\/span><b>\u786e\u5b9a\u6df1\u5ea6\u5206\u6790\u4e2d\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5\u3002\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5e74\u8425\u4e1a\u989d\u8d85\u8fc7500\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\uff0c\u7533\u62a5\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u65f6\uff0c\u8fd8\u9700\u7f16\u5236\u4f30\u503c\u62a5\u544a\u3002\u4f01\u4e1a\u901a\u5e38\u91c7\u7528\u53ef\u6bd4\u65e0\u62c5\u4fdd\u4ea4\u6613\u4ef7\u683c\u6cd5\uff08CUP\uff09\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u6536\u96c6\uff1a\u627e\u51fa\u81f3\u5c11\u4e09\u5bb6\u672c\u5730\u94f6\u884c\u63d0\u4f9b\u7684\u6700\u9ad8\u65e0\u62c5\u4fdd\u8d37\u6b3e\u5229\u7387\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c03\u6574\u5dee\u5f02\uff1a\u5982\u679c\u6761\u6b3e\u6216\u8fd8\u6b3e\u6761\u4ef6\u5b58\u5728\u5dee\u5f02\uff0c\u5219\u5fc5\u987b\u8fdb\u884c\u6570\u5b66\u8c03\u6574\uff0c\u4f7f\u4ef7\u683c\u8fbe\u5230\u540c\u7b49\u6c34\u5e73\uff0c\u7136\u540e\u624d\u80fd\u5ba3\u5e03\u5173\u8054\u65b9\u8d37\u6b3e\u4ea4\u6613\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_nghiem_trong_can_tranh_nam_2026\"><\/span><b>2026\u5e74\u9700\u8981\u907f\u514d\u7684\u4e25\u91cd\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7a0e\u52a1\u5ba1\u8ba1\u7ed3\u679c\uff0c\u4f01\u4e1a\u5728\u7533\u62a5\u6d89\u53ca\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u65f6\uff0c\u5e94\u7279\u522b\u6ce8\u610f\u4ee5\u4e0b\u9519\u8bef\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u606f\u8d37\u6b3e\uff1a\u7a0e\u52a1\u673a\u5173\u4e0d\u8ba4\u53ef\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u65e0\u606f\u8d37\u6b3e\u6982\u5ff5\u3002\u5982\u679c\u6d89\u53ca\u6309\u5e02\u573a\u5229\u7387\u53d1\u653e\u7684\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u672a\u7533\u62a5\uff0c\u5219\u98ce\u9669\u8bc4\u4f30\u4e3a100%\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ba1\u7b97 EBITDA \u65f6\u672a\u6392\u9664\u5b58\u6b3e\u5229\u606f\u6536\u5165\uff1a\u6b64\u9519\u8bef\u4f1a\u6539\u53d8 30% \u9608\u503c\uff0c\u5bfc\u81f4\u9519\u8bef\u7684\u7a0e\u52a1\u7533\u62a5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u62a5\u65f6\u9057\u6f0f\u5173\u8054\u65b9\uff1a\u4ec5\u7533\u62a5\u8463\u4e8b\uff0c\u800c\u9057\u6f0f\u6765\u81ea\u4eb2\u5c5e\u7684\u8d37\u6b3e\u3002\u57282026\u5e74\u4e2a\u4eba\u8eab\u4efd\u8bc6\u522b\u7cfb\u7edf\u4e2d\uff0c\u901a\u8fc7\u4eba\u53e3\u6570\u636e\u5f88\u5bb9\u6613\u53d1\u73b0\u8fd9\u79cd\u9519\u8bef\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u4e0d\u5b8c\u6574\uff1a\u4e00\u4efd\u8349\u62df\u4e0d\u5f53\u7684\u8d37\u6b3e\u534f\u8bae\u4f1a\u5f15\u8d77\u4eba\u4eec\u5bf9\u4ea4\u6613\u7684\u6000\u7591\uff0c\u5e76\u53ef\u80fd\u5bfc\u81f4\u5728\u7533\u62a5\u5173\u8054\u65b9\u8d37\u6b3e\u4ea4\u6613\u65f6\uff0c\u5168\u90e8\u8d39\u7528\u4e0d\u88ab\u5141\u8bb8\u62b5\u6263\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_tuan_thu_ben_vung_cho_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u53ef\u6301\u7eed\u5408\u89c4\u7b56\u7565<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u6709\u6548\u7ba1\u7406\u4e2a\u4eba\u8d37\u6b3e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u7533\u62a5\uff0c\u4f01\u4e1a\u5e94\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u89c4\u5212\uff1a\u5982\u679c\u4e2a\u4eba\u5229\u606f\u652f\u51fa\u6709\u8d85\u8fc7 30% EBITDA \u7684\u98ce\u9669\uff0c\u5219\u4f18\u5148\u8003\u8651\u94f6\u884c\u8d37\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u7528\u8f85\u52a9\u5de5\u5177\uff1a\u5177\u6709\u96c6\u6210\u5173\u8054\u65b9\u4ea4\u6613\u8b66\u62a5\u529f\u80fd\u7684\u81ea\u52a8\u5316\u4f1a\u8ba1\u8f6f\u4ef6\u5c06\u4f7f\u7533\u62a5\u4e2a\u4eba\u8d37\u6b3e\u7684\u5173\u8054\u65b9\u4ea4\u6613\u53d8\u5f97\u66f4\u52a0\u7b80\u5355\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e13\u5bb6\u54a8\u8be2\uff1a\u5728\u590d\u6742\u75c5\u4f8b\u4e2d\uff0c\u53ef\u4f7f\u7528<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6765\u81ea\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u4fe1\u8a89\u826f\u597d\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\u7684\u4e13\u4e1a\u670d\u52a1\u5c06\u5e2e\u52a9\u4f01\u4e1a\u5efa\u7acb\u5f3a\u5927\u7684\u9632\u5fa1\u4f53\u7cfb\uff0c\u62b5\u5fa1\u7a0e\u52a1\u673a\u5173\u7684\u8ffd\u67e5\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u5173\u8054\u65b9\u8d37\u6b3e\u4ea4\u6613\u662f\u5f53\u4eca\u6240\u6709\u4f01\u4e1a\u7a0e\u52a1\u7ed3\u7b97\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u90e8\u5206\u3002\u57282026\u5e74\u6570\u5b57\u5316\u7a0e\u52a1\u7ba1\u7406\u65f6\u4ee3\uff0c\u900f\u660e\u5ea6\u548c\u5408\u89c4\u6027\u662f\u4f01\u4e1a\u751f\u5b58\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u552f\u4e00\u9014\u5f84\u3002\u4e86\u89e3\u76f8\u5173\u6cd5\u89c4\u3001\u51c6\u786e\u8ba1\u7b97EBITDA\u5e76\u5b8c\u6574\u5b8c\u6210\u5173\u8054\u65b9\u8d37\u6b3e\u4ea4\u6613\u7533\u62a5\u6b65\u9aa4\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u5de8\u989d\u7f5a\u6b3e\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u5728\u76d1\u7ba1\u673a\u6784\u9762\u524d\u6811\u7acb\u826f\u597d\u7684\u58f0\u8a89\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u8d35\u516c\u53f8\u6240\u6709\u8d37\u6b3e\u4ea4\u6613\u5747\u5f97\u5230\u59a5\u5584\u63a7\u5236\uff0c\u5e76\u4e14\u6240\u6709\u5173\u8054\u65b9\u8d37\u6b3e\u4ea4\u6613\u5747\u6309\u7167\u73b0\u884c\u6cd5\u5f8b\u51c6\u786e\u8bb0\u5f55\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u63a5\u89e6<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u83b7\u53d6\u514d\u8d39\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>\u9ece\u9ec4\u5ba3<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng tr\u1edf n\u00ean minh b\u1ea1ch v\u00e0 ch\u1eb7t ch\u1ebd, vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh tr\u1ecdng t\u00e2m trong c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra thu\u1ebf chuy\u00ean s\u00e2u. B\u01b0\u1edbc sang n\u0103m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3849,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3848","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\/3848","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=3848"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3848\/revisions"}],"predecessor-version":[{"id":3852,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3848\/revisions\/3852"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3849"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}