{"id":3853,"date":"2026-04-20T15:18:34","date_gmt":"2026-04-20T08:18:34","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3853"},"modified":"2026-04-20T15:18:34","modified_gmt":"2026-04-20T08:18:34","slug":"cach-tinh-chi-phi-lai-vay-duoc-tru","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/","title":{"rendered":"C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb: Doanh nghi\u1ec7p c\u1ea7n bi\u1ebft ngay"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf to\u00e0n c\u1ea7u ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p, vi\u1ec7c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c t\u1ea1o ra l\u1ee3i nhu\u1eadn m\u00e0 c\u00f2n n\u1eb1m \u1edf kh\u1ea3 n\u0103ng tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) ho\u1eb7c c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean, c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb lu\u00f4n l\u00e0 b\u00e0i to\u00e1n \u0111au \u0111\u1ea7u c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c th\u1eaft ch\u1eb7t ki\u1ec3m so\u00e1t d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc 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 n\u00e0y s\u1ebd cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, chu\u1ea9n x\u00e1c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd v\u00e0 th\u1ef1c ti\u1ec5n \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 tin h\u01a1n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay h\u1ee3p l\u00fd.<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Boi_canh_phap_ly_ve_quan_ly_thue_va_chi_phi_lai_vay\" >B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 chi ph\u00ed l\u00e3i vay<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Dieu_kien_can_de_chi_phi_lai_vay_duoc_coi_la_hop_le_truoc_khi_xet_tru\" >\u0110i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u1ec3 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7 tr\u01b0\u1edbc khi x\u00e9t tr\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Phuc_vu_hoat_dong_san_xuat_kinh_doanh\" >Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Nghia_vu_gop_von_dieu_le_theo_tien_do\" >Ngh\u0129a v\u1ee5 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo ti\u1ebfn \u0111\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Khong_che_lai_suat_vay_ben_doc_lap\" >Kh\u1ed1ng ch\u1ebf l\u00e3i su\u1ea5t vay b\u00ean \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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Tinh_hop_phap_cua_ho_so_chung_tu_thanh_toan\" >T\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Xac_dinh_quan_he_lien_ket_Dieu_kien_tien_quyet\" >X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft: \u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft<\/a><\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Huong_dan_chi_tiet_cach_tinh_chi_phi_lai_vay_duoc_tru_Quy_tac_30_EBITDA\" >H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (Quy t\u1eafc 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Cong_thuc_xac_dinh_muc_tran\" >C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Phan_tich_cac_chi_tieu_trong_cong_thuc\" >Ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 ti\u00eau trong c\u00f4ng th\u1ee9c<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Su_khac_biet_giua_EBITDA_Thue_va_EBITDA_Ke_toan\" >S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa EBITDA Thu\u1ebf v\u00e0 EBITDA K\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Vi_du_minh_hoa_chi_tiet_ve_cach_tinh_chi_phi_lai_vay_duoc_tru\" >V\u00ed d\u1ee5 minh h\u1ecda chi ti\u1ebft v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Co_che_chuyen_chi_phi_lai_vay_khong_duoc_tru\" >C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Cac_sai_lam_thuong_gap_dan_den_rui_ro_thanh_tra\" >C\u00e1c sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p d\u1eabn \u0111\u1ebfn r\u1ee7i ro thanh tra<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Hieu_sai_pham_vi_ap_dung_Khoan_vay_doc_lap\" >Hi\u1ec3u sai ph\u1ea1m vi \u00e1p d\u1ee5ng (Kho\u1ea3n vay \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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#EBITDA_am_hoac_qua_thap\" >EBITDA \u00e2m ho\u1eb7c qu\u00e1 th\u1ea5p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Khong_tach_bach_chi_phi_lai_vay_von_hoa\" >Kh\u00f4ng t\u00e1ch b\u1ea1ch chi ph\u00ed l\u00e3i vay v\u1ed1n h\u00f3a<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Chien_luoc_toi_uu_chi_phi_lai_vay_cho_doanh_nghiep_FDI\" >Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay cho doanh nghi\u1ec7p FDI<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Chuyen_doi_cau_truc_von_Von_vay_sang_Von_gop\" >Chuy\u1ec3n \u0111\u1ed5i c\u1ea5u tr\u00fac v\u1ed1n (V\u1ed1n vay sang V\u1ed1n g\u00f3p)<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Kiem_soat_chat_che_lai_tien_gui_va_cho_vay\" >Ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 cho vay<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Lap_ho_so_giao_dich_lien_ket_chuyen_nghiep\" >L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Cau_hoi_thuong_gap_ve_cach_tinh_chi_phi_lai_vay_duoc_tru\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Doanh_nghiep_toi_lo_thi_muc_tran_lai_vay_tinh_nhu_the_nao\" >Doanh nghi\u1ec7p t\u00f4i l\u1ed7 th\u00ec m\u1ee9c tr\u1ea7n l\u00e3i vay t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Lai_tien_gui_co_duoc_bu_tru_voi_chi_phi_lai_vay_ngan_hang_khong\" >L\u00e3i ti\u1ec1n g\u1eedi c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi chi ph\u00ed l\u00e3i vay ng\u00e2n h\u00e0ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Toi_co_can_nop_phu_luc_ve_lai_vay_neu_khong_co_giao_dich_lien_ket\" >T\u00f4i c\u00f3 c\u1ea7n n\u1ed9p ph\u1ee5 l\u1ee5c v\u1ec1 l\u00e3i vay n\u1ebfu kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_phap_ly_ve_quan_ly_thue_va_chi_phi_lai_vay\"><\/span><b>B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 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;\">T\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, quan \u0111i\u1ec3m c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u00e3 tr\u1edf n\u00ean r\u00f5 r\u00e0ng v\u00e0 ki\u00ean quy\u1ebft h\u01a1n. M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i l\u00e0 ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1 th\u00f4ng qua l\u00e3i vay v\u00e0 hi\u1ec7n t\u01b0\u1ee3ng v\u1ed1n m\u1ecfng, n\u01a1i doanh nghi\u1ec7p vay n\u1ee3 qu\u00e1 m\u1ee9c t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u1ea9y chi ph\u00ed l\u00ean cao, l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn n\u0103m 2026, vi\u1ec7c \u00e1p d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) trong qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf cho ph\u00e9p T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch t\u1ee9c th\u1eddi. Do \u0111\u00f3, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn, m\u00e0 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 duy tr\u00ec t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_can_de_chi_phi_lai_vay_duoc_coi_la_hop_le_truoc_khi_xet_tru\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u1ec3 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7 tr\u01b0\u1edbc khi x\u00e9t tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3856\" aria-describedby=\"caption-attachment-3856\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3856\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-tinh-chi-phi-lai-vay-duoc-tru-va-dieu-kien-can-de-chi-phi-coi-la-hop-le.jpg\" alt=\"C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u1ec3 chi ph\u00ed coi l\u00e0 h\u1ee3p l\u1ec7\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-tinh-chi-phi-lai-vay-duoc-tru-va-dieu-kien-can-de-chi-phi-coi-la-hop-le.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-tinh-chi-phi-lai-vay-duoc-tru-va-dieu-kien-can-de-chi-phi-coi-la-hop-le-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-tinh-chi-phi-lai-vay-duoc-tru-va-dieu-kien-can-de-chi-phi-coi-la-hop-le-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-tinh-chi-phi-lai-vay-duoc-tru-va-dieu-kien-can-de-chi-phi-coi-la-hop-le-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-tinh-chi-phi-lai-vay-duoc-tru-va-dieu-kien-can-de-chi-phi-coi-la-hop-le-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3856\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u1ec3 chi ph\u00ed coi l\u00e0 h\u1ee3p l\u1ec7<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n ch\u1ec9 t\u1eadp trung v\u00e0o m\u1ee9c kh\u1ed1ng ch\u1ebf 30% m\u00e0 qu\u00ean m\u1ea5t r\u1eb1ng, tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c kh\u1ed1ng ch\u1ebf, kho\u1ea3n l\u00e3i vay ph\u1ea3i v\u01b0\u1ee3t qua c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u01a1 b\u1ea3n c\u1ee7a Lu\u1eadt thu\u1ebf TNDN. \u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra 4 b\u1ed9 l\u1ecdc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuc_vu_hoat_dong_san_xuat_kinh_doanh\"><\/span><b>Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay ph\u1ea3i c\u00f3 m\u1ee5c \u0111\u00edch r\u00f5 r\u00e0ng, \u0111\u01b0\u1ee3c ch\u1ee9ng minh b\u1eb1ng ph\u01b0\u01a1ng \u00e1n kinh doanh ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. N\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n nh\u01b0ng l\u1ea1i \u0111\u1ec3 ti\u1ec1n n\u1eb1m im tr\u00ean t\u00e0i kho\u1ea3n ho\u1eb7c cho c\u00e1c b\u00ean li\u00ean k\u1ebft m\u01b0\u1ee3n l\u1ea1i m\u00e0 kh\u00f4ng thu l\u00e3i, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n lo\u1ea1i b\u1ecf chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_gop_von_dieu_le_theo_tien_do\"><\/span><b>Ngh\u0129a v\u1ee5 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo ti\u1ebfn \u0111\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/chinhphu.vn\/default.aspx?pageid=27160&amp;docid=180650\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t trong c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Doanh nghi\u1ec7p ph\u1ea3i lo\u1ea1i b\u1ecf ph\u1ea7n l\u00e3i vay n\u00e0y tr\u01b0\u1edbc khi \u0111\u01b0a s\u1ed1 li\u1ec7u v\u00e0o c\u00f4ng th\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_che_lai_suat_vay_ben_doc_lap\"><\/span><b>Kh\u1ed1ng ch\u1ebf l\u00e3i su\u1ea5t vay b\u00ean \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu vay v\u1ed1n t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (v\u00ed d\u1ee5 vay c\u00e1 nh\u00e2n), m\u1ee9c l\u00e3i su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 150% l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1. Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 m\u1ee9c n\u00e0y ch\u1eafc ch\u1eafn b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft: <\/b><a href=\"https:\/\/giaodichlienket.man.net.vn\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/strong><\/span><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_hop_phap_cua_ho_so_chung_tu_thanh_toan\"><\/span><b>T\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi kho\u1ea3n chi tr\u1ea3 l\u00e3i vay ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng vay, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (n\u1ebfu vay c\u00e1 nh\u00e2n) v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay\/tr\u1ea3 g\u1ed1c v\u00e0 l\u00e3i t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_quan_he_lien_ket_Dieu_kien_tien_quyet\"><\/span><b>X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft: \u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo m\u1ee9c kh\u1ed1ng ch\u1ebf 30% khi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3. C\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft th\u01b0\u1eddng g\u1eb7p bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu v\u1ed1n: M\u1ed9t b\u00ean n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay n\u1ee3: Doanh nghi\u1ec7p vay ho\u1eb7c cho vay \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 kho\u1ea3n vay\/cho vay \u0111\u00f3 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u h\u00e0nh: M\u1ed9t doanh nghi\u1ec7p ki\u1ec3m so\u00e1t vi\u1ec7c quy\u1ebft \u0111\u1ecbnh nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kia th\u00f4ng qua c\u00e1c th\u1ecfa thu\u1eadn qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0o n\u0103m 2026, c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng \u0111\u1ebfn c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft ng\u1ea7m th\u00f4ng qua trung gian. Do \u0111\u00f3, vi\u1ec7c t\u1ef1 r\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc \u0111i kh\u00f4n ngoan tr\u01b0\u1edbc khi b\u1eaft tay v\u00e0o th\u1ef1c hi\u1ec7n c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cac-hinh-thuc-giao-dich-lien-ket\/\">C\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_tinh_chi_phi_lai_vay_duoc_tru_Quy_tac_30_EBITDA\"><\/span><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (Quy t\u1eafc 30% EBITDA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u00e1i tim c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 c\u0169ng l\u00e0 n\u1ed9i dung \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong t\u00ednh to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_xac_dinh_muc_tran\"><\/span><b>C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n<\/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 r\u00f2ng \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a EBITDA thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb d\u1ef1a tr\u00ean c\u00f4ng th\u1ee9c sau:<\/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 thu\u1ebf = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh + Chi ph\u00ed l\u00e3i vay r\u00f2ng + Kh\u1ea5u hao\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<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 r\u00f2ng = T\u1ed5ng l\u00e3i vay ph\u00e1t sinh &#8211; L\u00e3i ti\u1ec1n g\u1eedi &#8211; L\u00e3i cho vay<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_cac_chi_tieu_trong_cong_thuc\"><\/span><b>Ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 ti\u00eau trong c\u00f4ng th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c c\u00f4ng th\u1ee9c n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u1ea7n b\u00f3c t\u00e1ch k\u1ef9 l\u01b0\u1ee1ng t\u1eebng th\u00e0nh ph\u1ea7n c\u1ea5u th\u00e0nh n\u00ean EBITDA ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf, c\u1ee5 th\u1ec3 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;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ch\u1ec9 ti\u00eau 30 tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh. L\u01b0u \u00fd kh\u00f4ng bao g\u1ed3m l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb trong l\u00e3i vay r\u00f2ng) v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao: Bao g\u1ed3m kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, v\u00f4 h\u00ecnh v\u00e0 c\u00e1c kho\u1ea3n ph\u00e2n b\u1ed5 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i h\u1ee3p l\u00fd theo quy \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00f9 tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi: \u0110i\u1ec3m m\u1edbi v\u00e0 c\u00f3 l\u1ee3i cho doanh nghi\u1ec7p l\u00e0 \u0111\u01b0\u1ee3c l\u1ea5y l\u00e3i vay ph\u00e1t sinh tr\u1eeb \u0111i l\u00e3i ti\u1ec1n g\u1eedi\/cho vay r\u1ed3i m\u1edbi so s\u00e1nh v\u1edbi m\u1ee9c 30%. N\u1ebfu l\u00e3i ti\u1ec1n g\u1eedi l\u1edbn h\u01a1n l\u00e3i vay, th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay trong k\u1ef3 \u0111\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb (gi\u1ea3 \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c \u0111\u1ec1u th\u1ecfa m\u00e3n).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_khac_biet_giua_EBITDA_Thue_va_EBITDA_Ke_toan\"><\/span><b>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa EBITDA Thu\u1ebf v\u00e0 EBITDA K\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n h\u1ebft s\u1ee9c t\u1ec9nh t\u00e1o: EBITDA trong c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 m\u1ed9t con s\u1ed1 thu\u1ea7n thu\u1ebf. Nh\u1eefng kho\u1ea3n chi ph\u00ed k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0ng thu\u1ebf lo\u1ea1i b\u1ecf (nh\u01b0 chi ph\u00ed kh\u00f4ng h\u00f3a \u0111\u01a1n, chi ph\u00ed v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c) ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i ra tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh L\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ec3 t\u00ednh EBITDA.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_chi_tiet_ve_cach_tinh_chi_phi_lai_vay_duoc_tru\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda chi ti\u1ebft v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t v\u00ed d\u1ee5 th\u1ef1c t\u1ebf c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n TechVina (c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft) trong k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2025:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u th\u1ef1c t\u1ebf:<\/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 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: 20 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1eeb ng\u00e2n h\u00e0ng v\u00e0 c\u00f4ng ty m\u1eb9: 12 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n g\u1eedi t\u1eeb ti\u1ec1n m\u1eb7t nh\u00e0n r\u1ed7i: 2 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n: 5 t\u1ef7 VN\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay r\u00f2ng: 12 t\u1ef7 &#8211; 2 t\u1ef7 = 10 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh EBITDA thu\u1ebf: 20 t\u1ef7 (L\u1ee3i nhu\u1eadn) + 10 t\u1ef7 (L\u00e3i vay r\u00f2ng) + 5 t\u1ef7 (Kh\u1ea5u hao) = 35 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n l\u00e3i vay (30%): 30% * 35 t\u1ef7 = 10.5 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3: V\u00ec chi ph\u00ed l\u00e3i vay r\u00f2ng (10 t\u1ef7) nh\u1ecf h\u01a1n m\u1ee9c tr\u1ea7n (10.5 t\u1ef7), n\u00ean to\u00e0n b\u1ed9 10 t\u1ef7 l\u00e3i vay r\u00f2ng n\u00e0y \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd. T\u1ed5ng chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 12 t\u1ef7 (bao g\u1ed3m c\u1ea3 ph\u1ea7n \u0111\u00e3 b\u00f9 tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu trong v\u00ed d\u1ee5 tr\u00ean, chi ph\u00ed l\u00e3i vay r\u00f2ng l\u00e0 15 t\u1ef7, doanh nghi\u1ec7p s\u1ebd ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb 10.5 t\u1ef7 v\u00e0 ph\u1ea3i lo\u1ea1i 4.5 t\u1ef7 ra kh\u1ecfi chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN. R\u00f5 r\u00e0ng, vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb gi\u00fap doanh nghi\u1ec7p d\u1ef1 b\u00e1o \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_chuyen_chi_phi_lai_vay_khong_duoc_tru\"><\/span><b>C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP mang \u0111\u1ebfn m\u1ed9t c\u01a1 ch\u1ebf linh ho\u1ea1t: Ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i do v\u01b0\u1ee3t tr\u1ea7n 30% \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n chuy\u1ec3n: T\u1ed1i \u0111a 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ph\u00e1t sinh kho\u1ea3n l\u00e3i vay b\u1ecb lo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n: Trong n\u0103m ti\u1ebfp theo, n\u1ebfu chi ph\u00ed l\u00e3i vay r\u00f2ng ph\u00e1t sinh th\u1ea5p h\u01a1n m\u1ee9c tr\u1ea7n 30% c\u1ee7a n\u0103m \u0111\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng th\u00eam s\u1ed1 l\u00e3i vay c\u0169 v\u00e0o \u0111\u1ec3 tr\u1eeb, mi\u1ec5n l\u00e0 t\u1ed5ng s\u1ed1 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf n\u00e0y y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 d\u01b0 chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i qua c\u00e1c n\u0103m t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c theo d\u00f5i s\u1ed1 l\u1ed7 k\u1ebft chuy\u1ec3n. Vi\u1ec7c n\u1eafm b\u1eaft c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb qua nhi\u1ec1u k\u1ef3 gi\u00fap doanh nghi\u1ec7p l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_sai_lam_thuong_gap_dan_den_rui_ro_thanh_tra\"><\/span><b>C\u00e1c sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p d\u1eabn \u0111\u1ebfn r\u1ee7i ro thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3855\" aria-describedby=\"caption-attachment-3855\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3855\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-lam-thuong-gap-dan-den-rui-ro-thanh-tra-torng-cach-tinh-chi-phi-lai-vay-duoc-tru.jpg\" alt=\"C\u00e1c sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p d\u1eabn \u0111\u1ebfn r\u1ee7i ro thanh tra torng c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-lam-thuong-gap-dan-den-rui-ro-thanh-tra-torng-cach-tinh-chi-phi-lai-vay-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-lam-thuong-gap-dan-den-rui-ro-thanh-tra-torng-cach-tinh-chi-phi-lai-vay-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-lam-thuong-gap-dan-den-rui-ro-thanh-tra-torng-cach-tinh-chi-phi-lai-vay-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-lam-thuong-gap-dan-den-rui-ro-thanh-tra-torng-cach-tinh-chi-phi-lai-vay-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-lam-thuong-gap-dan-den-rui-ro-thanh-tra-torng-cach-tinh-chi-phi-lai-vay-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3855\" class=\"wp-caption-text\">C\u00e1c sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p d\u1eabn \u0111\u1ebfn r\u1ee7i ro thanh tra torng c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n, MAN &#8211; Master Accountant Network ti\u1ebfp nh\u1eadn nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf n\u1eb7ng n\u1ec1 li\u00ean quan \u0111\u1ebfn c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_sai_pham_vi_ap_dung_Khoan_vay_doc_lap\"><\/span><b>Hi\u1ec3u sai ph\u1ea1m vi \u00e1p d\u1ee5ng (Kho\u1ea3n vay \u0111\u1ed9c l\u1eadp)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai l\u1ea7m l\u1edbn nh\u1ea5t l\u00e0 cho r\u1eb1ng l\u00e3i vay ng\u00e2n h\u00e0ng (b\u00ean \u0111\u1ed9c l\u1eadp) kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf. Th\u1ef1c t\u1ebf, m\u1ed9t khi doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, th\u00ec t\u1ed5ng chi ph\u00ed l\u00e3i vay (g\u1ed3m c\u1ea3 vay ng\u00e2n h\u00e0ng, vay c\u00e1 nh\u00e2n, vay c\u00f4ng ty m\u1eb9) \u0111\u1ec1u ph\u1ea3i \u0111\u01b0a v\u00e0o c\u00f4ng th\u1ee9c t\u00ednh m\u1ee9c tr\u1ea7n 30%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_am_hoac_qua_thap\"><\/span><b>EBITDA \u00e2m ho\u1eb7c qu\u00e1 th\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c \u0111ang trong giai \u0111o\u1ea1n l\u1ed7 s\u00e2u, l\u1ee3i nhu\u1eadn thu\u1ea7n \u00e2m c\u00f3 th\u1ec3 k\u00e9o EBITDA xu\u1ed1ng th\u1ea5p h\u01a1n chi ph\u00ed l\u00e3i vay r\u00f2ng. Trong tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m, c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd cho k\u1ebft qu\u1ea3 m\u1ee9c tr\u1ea7n b\u1eb1ng 0. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay trong n\u0103m \u0111\u00f3 s\u1ebd b\u1ecb lo\u1ea1i v\u00e0 ph\u1ea3i ch\u1edd chuy\u1ec3n sang c\u00e1c n\u0103m sau khi c\u00f3 l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_tach_bach_chi_phi_lai_vay_von_hoa\"><\/span><b>Kh\u00f4ng t\u00e1ch b\u1ea1ch chi ph\u00ed l\u00e3i vay v\u1ed1n h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng t\u00e1ch ri\u00eang ph\u1ea7n l\u00e3i vay \u0111ang \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (\u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang). Ph\u1ea7n l\u00e3i vay n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3 n\u00ean kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a m\u1ee9c 30% EBITDA.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_chi_phi_lai_vay_cho_doanh_nghiep_FDI\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay cho doanh nghi\u1ec7p FDI<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng \u00e1p d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u1eeb s\u1edbm thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn l\u00fac quy\u1ebft to\u00e1n:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_doi_cau_truc_von_Von_vay_sang_Von_gop\"><\/span><b>Chuy\u1ec3n \u0111\u1ed5i c\u1ea5u tr\u00fac v\u1ed1n (V\u1ed1n vay sang V\u1ed1n g\u00f3p)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu d\u1ef1 b\u00e1o EBITDA kh\u00f4ng \u0111\u1ee7 cao \u0111\u1ec3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem x\u00e9t vi\u1ec7c chuy\u1ec3n m\u1ed9t ph\u1ea7n n\u1ee3 vay th\u00e0nh v\u1ed1n g\u00f3p \u0111i\u1ec1u l\u1ec7. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m chi ph\u00ed l\u00e3i vay r\u00f2ng m\u00e0 c\u00f2n l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch t\u00edn d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_soat_chat_che_lai_tien_gui_va_cho_vay\"><\/span><b>Ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 cho vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi\/cho vay s\u1ebd tr\u1ef1c ti\u1ebfp l\u00e0m gi\u1ea3m Chi ph\u00ed l\u00e3i vay r\u00f2ng, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng n\u1eb1m trong ng\u01b0\u1ee1ng an to\u00e0n c\u1ee7a c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_ho_so_giao_dich_lien_ket_chuyen_nghiep\"><\/span><b>L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) v\u00e0 H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n (Master File) kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n l\u00e0 l\u00e1 ch\u1eafn b\u1ea3o v\u1ec7 doanh nghi\u1ec7p. Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, doanh nghi\u1ec7p n\u00ean t\u00ecm \u0111\u1ebfn<\/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;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan c\u1ee7a c\u00e1c giao d\u1ecbch lu\u00f4n tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc (Arm&#8217;s length) c\u1ee7a m\u1ee9c l\u00e3i su\u1ea5t v\u00e0 b\u1ea3n ch\u1ea5t kho\u1ea3n vay, tr\u00e1nh vi\u1ec7c c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ea1i s\u1ed1 li\u1ec7u g\u00e2y x\u00e1o tr\u1ed9n <\/span>c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<span style=\"font-weight: 400;\"> c\u1ee7a \u0111\u01a1n v\u1ecb. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network m\u1ed9t c\u00e1ch b\u00e0i b\u1ea3n s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb truy thu thu\u1ebf.<\/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;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 y\u00eau c\u1ea7u c\u1ed1t l\u00f5i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf cho doanh nghi\u1ec7p trong n\u0103m 2026. V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00f4ng ngh\u1ec7 v\u00e0 c\u00e1c quy \u0111\u1ecbnh ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, doanh nghi\u1ec7p c\u1ea7n s\u1ef1 c\u1ea9n tr\u1ecdng tuy\u1ec7t \u0111\u1ed1i trong vi\u1ec7c k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n.<\/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 h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\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;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cach_tinh_chi_phi_lai_vay_duoc_tru\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\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=\"Doanh_nghiep_toi_lo_thi_muc_tran_lai_vay_tinh_nhu_the_nao\"><\/span>Doanh nghi\u1ec7p t\u00f4i l\u1ed7 th\u00ec m\u1ee9c tr\u1ea7n l\u00e3i vay t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu l\u1ed7 d\u1eabn \u0111\u1ebfn EBITDA \u00e2m, m\u1ee9c chi ph\u00ed l\u00e3i vay r\u00f2ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 b\u1eb1ng 0. To\u00e0n b\u1ed9 s\u1ed1 l\u00e3i vay n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau (t\u1ed1i \u0111a 5 n\u0103m).                    <\/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=\"Lai_tien_gui_co_duoc_bu_tru_voi_chi_phi_lai_vay_ngan_hang_khong\"><\/span>L\u00e3i ti\u1ec1n g\u1eedi c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi chi ph\u00ed l\u00e3i vay ng\u00e2n h\u00e0ng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb hi\u1ec7n h\u00e0nh, l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.                    <\/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=\"Toi_co_can_nop_phu_luc_ve_lai_vay_neu_khong_co_giao_dich_lien_ket\"><\/span>T\u00f4i c\u00f3 c\u1ea7n n\u1ed9p ph\u1ee5 l\u1ee5c v\u1ec1 l\u00e3i vay n\u1ebfu kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. N\u1ebfu kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea1n kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c 30% EBITDA.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p t\u00f4i l\u1ed7 th\u00ec m\u1ee9c tr\u1ea7n l\u00e3i vay t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu l\u1ed7 d\u1eabn \u0111\u1ebfn EBITDA \u00e2m, m\u1ee9c chi ph\u00ed l\u00e3i vay r\u00f2ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 b\u1eb1ng 0. To\u00e0n b\u1ed9 s\u1ed1 l\u00e3i vay n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau (t\u1ed1i \u0111a 5 n\u0103m).\"\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\": \"L\u00e3i ti\u1ec1n g\u1eedi c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi chi ph\u00ed l\u00e3i vay ng\u00e2n h\u00e0ng kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Theo c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb hi\u1ec7n h\u00e0nh, l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\"\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\": \"T\u00f4i c\u00f3 c\u1ea7n n\u1ed9p ph\u1ee5 l\u1ee5c v\u1ec1 l\u00e3i vay n\u1ebfu kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. N\u1ebfu kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea1n kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c 30% EBITDA.\"\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 kinh t\u1ebf to\u00e0n c\u1ea7u ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p, vi\u1ec7c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c t\u1ea1o ra l\u1ee3i nhu\u1eadn m\u00e0 c\u00f2n n\u1eb1m \u1edf kh\u1ea3 n\u0103ng tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3854,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3853","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\/3853","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=3853"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3853\/revisions"}],"predecessor-version":[{"id":3857,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3853\/revisions\/3857"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3854"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}