{"id":3853,"date":"2026-09-23T15:26:34","date_gmt":"2026-09-23T08:26:34","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3853"},"modified":"2026-09-23T15:47:26","modified_gmt":"2026-09-23T08:47:26","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":"\u6839\u636e\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u8ba1\u7b97\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\u7684\u65b9\u6cd5"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5168\u7403\u7ecf\u6d4e\u683c\u5c40\u65e5\u76ca\u590d\u6742\u7684\u4eca\u5929\uff0c\u4f01\u4e1a\u8d22\u52a1\u7ba1\u7406\u4e0d\u518d\u4ec5\u4ec5\u5c40\u9650\u4e8e\u521b\u9020\u5229\u6da6\uff0c\u8fd8\u5305\u62ec\u9075\u5b88\u548c\u4f18\u5316\u7a0e\u52a1\u4e49\u52a1\u3002\u5bf9\u4e8e\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u6216\u62e5\u6709\u591a\u5bb6\u5b50\u516c\u53f8\u7684\u516c\u53f8\u800c\u8a00\uff0c\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u4ecd\u7136\u662f\u4f1a\u8ba1\u548c\u8d22\u52a1\u90e8\u95e8\u9762\u4e34\u7684\u4e00\u9879\u6301\u7eed\u6311\u6218\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\">2026\u5e746\u670830\u65e5\uff0c\u653f\u5e9c\u9881\u5e03\u4e86 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><strong>\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/strong><\/a><\/span> \u5173\u4e8e\u5173\u8054\u4f01\u4e1a\u5173\u8054\u4ea4\u6613\u7a0e\u52a1\u7ba1\u7406\u7684\u89c4\u5b9a\u3002 \u8be5\u6cd5\u4ee4\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff0c\u9002\u7528\u4e8e2026\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7a0e\u671f\uff0c\u5e76\u53d6\u4ee3\u7b2c132\/2020\/N\u0110-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u3002 \u7b2c255\u53f7\u6cd5\u4ee4\u4fdd\u7559\u4e8630% EBITDA\u7684\u63a7\u5236\u95e8\u69db\uff0c\u540c\u65f6\u8fdb\u4e00\u6b65\u660e\u786e\u4e86\u5173\u8054\u5173\u7cfb\u7684\u8ba4\u5b9a\u65b9\u5f0f\u53ca\u7533\u62a5\u65b9\u6cd5\u3002\u672c\u6587\u4ece\u6cd5\u5f8b\u548c\u5b9e\u52a1\u89d2\u5ea6\u63d0\u4f9b\u4e86\u5168\u9762\u3001\u51c6\u786e\u7684\u5206\u6790\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u81ea\u4fe1\u5730\u786e\u5b9a\u5408\u7406\u7684\u5229\u606f\u8d39\u7528\u3002.<\/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\" 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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\" >\u4ed8\u6b3e\u6587\u4ef6\u7684\u5408\u6cd5\u6027<\/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\/#Diem_moi_Nghi_dinh_255_trong_viec_xac_dinh_quan_he_lien_ket\" >\u7b2c255\u53f7\u6cd5\u4ee4\u5728\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u65b9\u9762\u7684\u6700\u65b0\u89c4\u5b9a<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Luu_y_ve_khoan_vay_tu_to_chuc_tin_dung\" >\u5173\u4e8e\u5411\u4fe1\u8d37\u673a\u6784\u8d37\u6b3e\u7684\u6ce8\u610f\u4e8b\u9879<\/a><\/li><\/ul><\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Huong_dan_chi_tiet_cach_tinh_chi_phi_lai_vay_duoc_tru_Quy_tac_30_EBITDA\" >\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\uff08\u89c4\u5219 30% EBITDA\uff09\u7684\u8be6\u7ec6\u8bf4\u660e<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Cong_thuc_xac_dinh_muc_tran\" >\u786e\u5b9a\u5929\u82b1\u677f\u7684\u516c\u5f0f<\/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\/#Phan_tich_cac_chi_tieu_trong_cong_thuc\" >\u5206\u6790\u516c\u5f0f\u4e2d\u7684\u6307\u6807\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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Su_khac_biet_giua_EBITDA_Thue_va_EBITDA_Ke_toan\" >\u7a0e\u52a1 EBITDA \u4e0e\u4f1a\u8ba1 EBITDA \u7684\u533a\u522b<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Vi_du_minh_hoa_chi_tiet_ve_cach_tinh_chi_phi_lai_vay_duoc_tru\" >\u4ee5\u4e0b\u8be6\u7ec6\u793a\u4f8b\u8bf4\u660e\u4e86\u5982\u4f55\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u3002<\/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\/#Co_che_chuyen_chi_phi_lai_vay_khong_duoc_tru\" >\u4e0d\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u7ed3\u8f6c\u673a\u5236<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Cac_truong_hop_dac_biet_khong_ap_dung_khong_che_chi_phi_lai_vay\" >\u5229\u606f\u652f\u51fa\u9650\u5236\u4e0d\u9002\u7528\u7684\u7279\u6b8a\u60c5\u51b5\u3002<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Cac_sai_lam_thuong_gap_dan_den_rui_ro_thanh_tra\" >\u5bfc\u81f4\u68c0\u9a8c\u98ce\u9669\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/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\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Hieu_sai_pham_vi_ap_dung_Khoan_vay_doc_lap\" >\u8bef\u89e3\u7533\u8bf7\u8303\u56f4\uff08\u72ec\u7acb\u8d37\u6b3e\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Bu_tru_sai_lai_tien_gui\" >\u62b5\u9500\u5b58\u6b3e\u5229\u606f\u5dee\u989d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#EBITDA_am_hoac_qua_thap\" >\u8d1f\u503c\u6216\u8fc7\u4f4e\u7684 EBITDA<\/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\/#Khong_tach_bach_chi_phi_lai_vay_von_hoa\" >\u672a\u80fd\u5c06\u8d44\u672c\u5316\u5229\u606f\u8d39\u7528\u5206\u5f00\u5217\u793a\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Chien_luoc_toi_uu_chi_phi_lai_vay_cho_doanh_nghiep_FDI\" >\u4f18\u5316\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u5229\u606f\u6210\u672c\u7684\u7b56\u7565\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Chuyen_doi_cau_truc_von_Von_vay_sang_Von_gop\" >\u8d44\u672c\u7ed3\u6784\u8f6c\u578b\uff08\u4ece\u503a\u52a1\u5230\u80a1\u6743\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Kiem_soat_chat_che_lai_tien_gui_va_cho_vay\" >\u4e25\u683c\u63a7\u5236\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u7387\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Lap_ho_so_giao_dich_lien_ket_chuyen_nghiep\" >\u521b\u5efa\u4e13\u4e1a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#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-26\" 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\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" 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\" >\u5173\u4e8e\u5982\u4f55\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" 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\" >\u5982\u679c\u6211\u7684\u4f01\u4e1a\u5904\u4e8e\u4e8f\u635f\u72b6\u6001\uff0c\u5229\u7387\u4e0a\u9650\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" 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\" >\u5b58\u6b3e\u5229\u606f\u80fd\u5426\u62b5\u6d88\u94f6\u884c\u8d37\u6b3e\u5229\u606f\u652f\u51fa\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" 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\" >\u5982\u679c\u6ca1\u6709\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u6211\u662f\u5426\u9700\u8981\u63d0\u4ea4\u5173\u4e8e\u5229\u606f\u652f\u4ed8\u7684\u8865\u5145\u534f\u8bae\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-duoc-tru\/#Doanh_nghiep_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_co_phai_ap_dung_muc_30_EBITDA_khong\" >\u514d\u4e8e\u7f16\u5236\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u4f01\u4e1a\u662f\u5426\u5fc5\u987b\u91c7\u752830% EBITDA\u6807\u51c6\uff1f<\/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>\u6709\u5173\u7a0e\u52a1\u7ba1\u7406\u548c\u5229\u606f\u652f\u51fa\u7684\u6cd5\u5f8b\u80cc\u666f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\" style=\"text-align: justify;\">\u4ece\u7b2c20\/2017\/N\u0110-CP\u53f7\u6cd5\u4ee4\u5230\u7b2c132\/2020\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff0c\u7a0e\u52a1\u673a\u5173\u5bf9\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u7acb\u573a\u65e5\u76ca\u660e\u786e\u4e14\u575a\u51b3\u3002 \u5176\u6838\u5fc3\u76ee\u6807\u662f\u904f\u5236\u901a\u8fc7\u501f\u6b3e\u5229\u606f\u8fdb\u884c\u8f6c\u79fb\u5b9a\u4ef7\u4ee5\u53ca\u201c\u8584\u8d44\u672c\u201d\u73b0\u8c61\uff0c\u5373\u4f01\u4e1a\u4ece\u5173\u8054\u65b9\u8fc7\u5ea6\u4e3e\u503a\u4ee5\u63a8\u9ad8\u6210\u672c\uff0c\u4ece\u800c\u964d\u4f4e\u5728\u8d8a\u5357\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3002.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u662f\u57fa\u4e8e\u4ee5\u4e0b\u4f9d\u636e\u9881\u5e03\u7684 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;typegroupid=3\" rel=\"nofollow noopener\" target=\"_blank\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c108\/2025\/QH15\u53f7<\/a><\/span><\/strong> \u548c <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c67\/2025\/QH15\u53f7\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b<\/a><\/span><\/strong>. \u5173\u4e8e\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u89c4\u5b9a\uff0c\u73b0\u8f7d\u4e8e\u8be5\u300a\u653f\u4ee4\u300b\u7b2c16\u6761\u7b2c3\u6b3e\u3002 \u968f\u7740\u7a0e\u52a1\u673a\u5173\u5728\u98ce\u9669\u7ba1\u7406\u548c\u5173\u8054\u4ea4\u6613\u9644\u5f55\u4e0e\u8d22\u52a1\u62a5\u8868\u6570\u636e\u6838\u5bf9\u65b9\u9762\u52a0\u5f3a\u6280\u672f\u5e94\u7528\uff0c\u638c\u63e1\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u7684\u8ba1\u7b97\u65b9\u6cd5\u5df2\u4e0d\u518d\u662f\u53ef\u9009\u9879\uff0c\u800c\u662f\u5f3a\u5236\u6027\u8981\u6c42\u3002.<\/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>\u5229\u606f\u652f\u51fa\u5728\u6263\u9664\u524d\u5fc5\u987b\u6ee1\u8db3\u7684\u5fc5\u8981\u6761\u4ef6\u3002<\/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\">\u5982\u4f55\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u4ee5\u53ca\u8be5\u652f\u51fa\u88ab\u89c6\u4e3a\u6709\u6548\u6240\u9700\u7684\u6761\u4ef6\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u4e2a\u5e38\u89c1\u7684\u9519\u8bef\u662f\uff0c\u8bb8\u591a\u4f1a\u8ba1\u5e08\u53ea\u5173\u6ce830%\u9650\u989d\uff0c\u800c\u5ffd\u7565\u4e86\u5728\u5e94\u7528\u8be5\u9650\u989d\u516c\u5f0f\u4e4b\u524d\uff0c\u5229\u606f\u652f\u51fa\u5fc5\u987b\u7b26\u5408\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7684\u57fa\u672c\u6761\u4ef6\u3002\u4e3a\u4e86\u4e86\u89e3\u5982\u4f55\u8ba1\u7b97\u53ef\u62b5\u6263\u7684\u5229\u606f\u652f\u51fa\uff0c\u4f01\u4e1a\u9700\u8981\u68c0\u67e5\u4ee5\u4e0b\u56db\u4e2a\u65b9\u9762\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuc_vu_hoat_dong_san_xuat_kinh_doanh\"><\/span><b>\u670d\u52a1\u4e8e\u751f\u4ea7\u548c\u5546\u4e1a\u6d3b\u52a8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u5fc5\u987b\u6709\u660e\u786e\u7684\u7528\u9014\uff0c\u5e76\u9700\u63d0\u4f9b\u5546\u4e1a\u8ba1\u5212\u4e66\u6216\u6295\u8d44\u9879\u76ee\u8bc1\u660e\u3002\u5982\u679c\u4f01\u4e1a\u501f\u5165\u8d44\u91d1\u540e\u95f2\u7f6e\u5728\u8d26\u6237\u4e2d\uff0c\u6216\u5c06\u8d44\u91d1\u501f\u7ed9\u5173\u8054\u65b9\u800c\u672a\u4ea7\u751f\u5229\u606f\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u62d2\u7edd\u6263\u9664\u76f8\u5e94\u7684\u5229\u606f\u652f\u51fa\u3002.<\/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>\u6309\u8ba1\u5212\u5c65\u884c\u51fa\u8d44\u4e49\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/chi-phi-lai-vay-tuong-ung-phan-von-dieu-le-con-thieu-co-duoc-tru-khi-tinh-thue-tndn-khong-138095184.html\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c320\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c10\u6761\u7b2c9\u6b3e<\/a><\/span><\/strong><\/span><span style=\"font-weight: 400;\">, \u6839\u636e\u516c\u53f8\u7ae0\u7a0b\u89c4\u5b9a\u7684\u51fa\u8d44\u8ba1\u5212\uff0c\u5269\u4f59\u8d44\u672c\u7f3a\u53e3\u5bf9\u5e94\u7684\u5229\u606f\u652f\u51fa\u4e0d\u8ba1\u5165\u53ef\u6263\u9664\u8d39\u7528\u3002\u8fd9\u662f\u8ba1\u7b97\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u7b2c\u4e00\u6b65\uff0c\u4e5f\u662f\u6700\u91cd\u8981\u7684\u4e00\u6b65\u3002\u4f01\u4e1a\u5728\u5c06\u6570\u636e\u7eb3\u516530% EBITDA\u63a7\u5236\u516c\u5f0f\u4e4b\u524d\uff0c\u5fc5\u987b\u6263\u9664\u8fd9\u90e8\u5206\u5229\u606f\u652f\u51fa\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_che_lai_suat_vay_ben_doc_lap\"><\/span><b>\u72ec\u7acb\u5229\u7387\u63a7\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u501f\u6b3e\u5bf9\u8c61\u5e76\u975e\u4fe1\u8d37\u673a\u6784\uff08\u4f8b\u5982\u4e2a\u4eba\u8d37\u6b3e\uff09\uff0c\u5219\u5229\u7387\u4e0d\u5f97\u8d85\u8fc7\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u516c\u5e03\u7684\u57fa\u672c\u5229\u7387\u3002\u8d85\u8fc7\u6b64\u9650\u989d\u7684\u4efb\u4f55\u91d1\u989d\u90fd\u5c06\u4e0d\u88ab\u5141\u8bb8\u62b5\u6263\u3002.<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a <\/b><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/vay-ngan-hang-co-phai-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u94f6\u884c\u8d37\u6b3e\u662f\u5426\u5c5e\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff1f.<\/span><\/strong><\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: justify;\">\u6b64\u5916\uff0c\u5bf9\u4e8e\u5173\u8054\u65b9\u8d37\u6b3e\uff0c\u5229\u7387\u5fc5\u987b\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002 \u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u201c\u501f\u8d37\u6d3b\u52a8\u4e2d\u7684\u5229\u606f\u652f\u4ed8\u201d\u5c5e\u4e8e\u9002\u7528\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u4e0e\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u6bd4\u8f83\u6cd5\u7684\u60c5\u5f62\u4e4b\u4e00\uff08\u7b2c13\u6761\u7b2c1\u6b3e\uff09\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_hop_phap_cua_ho_so_chung_tu_thanh_toan\"><\/span><b>\u4ed8\u6b3e\u6587\u4ef6\u7684\u5408\u6cd5\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6240\u6709\u5229\u606f\u652f\u4ed8\u5fc5\u987b\u6709\u8d37\u6b3e\u534f\u8bae\u3001\u4e2a\u4eba\u6240\u5f97\u7a0e\u6263\u7f34\u8bc1\u660e\uff08\u5982\u679c\u5411\u4e2a\u4eba\u501f\u6b3e\uff09\u4f5c\u4e3a\u51ed\u8bc1\uff0c\u6700\u91cd\u8981\u7684\u662f\uff0c\u5bf9\u4e8e 2000 \u4e07\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\u7684\u8d37\u6b3e\/\u672c\u91d1\u548c\u5229\u606f\u507f\u8fd8\uff0c\u5fc5\u987b\u6709\u975e\u73b0\u91d1\u652f\u4ed8\u51ed\u8bc1\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Nghi_dinh_255_trong_viec_xac_dinh_quan_he_lien_ket\"><\/span><b>\u7b2c255\u53f7\u6cd5\u4ee4\u5728\u786e\u5b9a\u5173\u8054\u5173\u7cfb\u65b9\u9762\u7684\u6700\u65b0\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u6839\u636e30%\u89c4\u5b9a\u8ba1\u7b97\u53ef\u6263\u9664\u7684\u5229\u606f\u8d39\u7528\u7684\u65b9\u6cd5\uff0c\u4ec5\u9002\u7528\u4e8e\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u4e14\u5f53\u671f\u53d1\u751f\u5173\u8054\u4ea4\u6613\u7684\u60c5\u51b5\u3002 \u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c2\u6b3e\u5217\u4e3e\u4e86\u5b58\u5728\u5173\u8054\u5173\u7cfb\u7684\u5404\u65b9\u60c5\u5f62\u3002\u501f\u8d37\u6d3b\u52a8\u4e2d\u5e38\u89c1\u7684\u5224\u5b9a\u6807\u51c6\u5305\u62ec\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u8d44\u672c\u6240\u6709\u6743\uff1a<\/strong> \u4e00\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u65b9\u81f3\u5c1125%\u7684\u51fa\u8d44\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u501f\u6b3e\u3001\u62c5\u4fdd\uff1a <\/strong>\u4f01\u4e1a\u4ee5\u4efb\u4f55\u5f62\u5f0f\uff08\u5305\u62ec\u4ee5\u5173\u8054\u65b9\u878d\u8d44\u62c5\u4fdd\u7684\u7b2c\u4e09\u65b9\u8d37\u6b3e\u53ca\u7c7b\u4f3c\u91d1\u878d\u4ea4\u6613\uff09\u5411\u53e6\u4e00\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u4f46\u501f\u6b3e\u4f01\u4e1a\u5bf9\u8d37\u6b3e\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u672a\u507f\u503a\u52a1\u603b\u989d\u81f3\u5c11\u7b49\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u768425%\uff0c\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u4e2d\u957f\u671f\u503a\u52a1\u672a\u507f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u4e3b\u6301\uff1a<\/strong> \u67d0\u4f01\u4e1a\u6307\u5b9a50%\u4ee5\u4e0a\u7684\u6210\u5458\u62c5\u4efb\u5176\u4ed6\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\u5c42\u6216\u63a7\u5236\u8be5\u4f01\u4e1a\uff08\u7b2c\uff08d\uff09\u70b9\uff09\uff0c\u6216\u8005\u5b9e\u9645\u4e0a\u5bf9\u8be5\u4f01\u4e1a\u7684\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u884c\u4f7f\u7ba1\u7406\u3001\u63a7\u5236\u548c\u51b3\u7b56\u6743<\/span><\/li>\n<li aria-level=\"1\"><strong>\u5411\u4e2a\u4eba\u501f\u6b3e\uff1a<\/strong> \u4f01\u4e1a\u5728\u7eb3\u7a0e\u671f\u95f4\u4e0e\u7ecf\u8425\u3001\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\u6216\u4e0e\u5176\u6709\u4eb2\u5c5e\u5173\u7cfb\u7684\u4e2a\u4eba\u53d1\u751f\u4ea4\u6613\u65f6\uff0c\u501f\u5165\u3001\u8d37\u51fa\u3001\u501f\u51fa\u6216\u51fa\u501f\u7684\u80a1\u4e1c\u51fa\u8d44\u989d\u81f3\u5c11\u8fbe\u523010%<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_khoan_vay_tu_to_chuc_tin_dung\"><\/span><strong>\u5173\u4e8e\u5411\u4fe1\u8d37\u673a\u6784\u8d37\u6b3e\u7684\u6ce8\u610f\u4e8b\u9879<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u4ee5\u4e0b\u4e09\u79cd\u60c5\u51b5\u4e0d\u9002\u7528\u8d37\u6b3e\u6807\u51c6\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u62c5\u4fdd\u65b9\u6216\u8d37\u6b3e\u65b9\u5e94\u4e3a\u4f9d\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u5f00\u5c55\u4e1a\u52a1\u7684\u7ecf\u6d4e\u7ec4\u7ec7\uff0c\u4e14\u4e0d\u5f97\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u501f\u6b3e\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\u3001\u63a7\u5236\u3001\u6ce8\u8d44\u6216\u6295\u8d44\uff1b;<\/li>\n<li>\u62c5\u4fdd\u65b9\u6216\u8d37\u6b3e\u65b9\u5e94\u4e3a\u4e0a\u8ff0\u7ecf\u6d4e\u7ec4\u7ec7\uff0c\u4e14\u53cc\u65b9\u5747\u672a\u76f4\u63a5\u6216\u95f4\u63a5\u53d7\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44\uff1b;<\/li>\n<li>\u503a\u6743\u4eba\u3001\u62c5\u4fdd\u65b9\u5e94\u4e3a\u56fd\u6709\u5168\u8d44\uff08100%\uff09\u4e14\u6ce8\u518c\u8d44\u672c\u5145\u8db3\u7684\u673a\u6784\uff0c\u5176\u804c\u80fd\u5305\u62ec\u503a\u52a1\u7684\u8d2d\u4e70\u3001\u51fa\u552e\u53ca\u5904\u7f6e\uff0c\u4e14\u4e0d\u5f97\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u503a\u52a1\u4eba\u4f01\u4e1a\u6216\u88ab\u62c5\u4fdd\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u6295\u8d44<\/li>\n<\/ul>\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\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u786e\u5b9a\u768412\u79cd\u5173\u8054\u5173\u7cfb\u8ba4\u5b9a\u5f62\u5f0f\u3002.<\/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>\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\uff08\u89c4\u5219 30% EBITDA\uff09\u7684\u8be6\u7ec6\u8bf4\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5185\" aria-describedby=\"caption-attachment-5185\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5185\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-chi-tiet-cach-tinh-chi-phi-lai-vay-duoc-tru.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft 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\/Huong-dan-chi-tiet-cach-tinh-chi-phi-lai-vay-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-chi-tiet-cach-tinh-chi-phi-lai-vay-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-chi-tiet-cach-tinh-chi-phi-lai-vay-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-chi-tiet-cach-tinh-chi-phi-lai-vay-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-chi-tiet-cach-tinh-chi-phi-lai-vay-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5185\" class=\"wp-caption-text\">\u5173\u4e8e\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u8ba1\u7b97\u65b9\u6cd5\u7684\u8be6\u7ec6\u6307\u5357<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u8fd9\u662f\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u7684\u6838\u5fc3\u5185\u5bb9\uff0c\u8981\u6c42\u8ba1\u7b97\u65f6\u5fc5\u987b\u7edd\u5bf9\u51c6\u786e\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_xac_dinh_muc_tran\"><\/span><b>\u786e\u5b9a\u5929\u82b1\u677f\u7684\u516c\u5f0f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3ea\u9879\u89c4\u5b9a\uff1a<\/p>\n<blockquote><p>\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u6263\u9664\u7eb3\u7a0e\u4eba\u671f\u95f4\u53d1\u751f\u7684\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u603b\u5229\u606f\u652f\u51fa\u53ef\u4ee5\u6263\u9664\uff0c\u4f46\u524d\u63d0\u662f\u8be5\u5229\u606f\u652f\u51fa\u4e0d\u5f97\u8d85\u8fc7\u7eb3\u7a0e\u4eba\u671f\u95f4\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u6263\u9664\u671f\u95f4\u53d1\u751f\u7684\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\u52a0\u4e0a\u7eb3\u7a0e\u4eba\u671f\u95f4\u53d1\u751f\u7684\u6298\u65e7\u8d39\u7528\u3002.<\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u8ba1\u7b97\u65b9\u6cd5\u57fa\u4e8e\u4ee5\u4e0b\u516c\u5f0f\uff1a<\/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;\">\u5e94\u7a0e EBITDA = \u51c0\u8425\u4e1a\u5229\u6da6 + \u51c0\u5229\u606f\u652f\u51fa + \u6298\u65e7\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91cc\u9762\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 56px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51c0\u5229\u606f\u8d39\u7528 = \u672c\u671f\u4ea7\u751f\u7684\u5229\u606f\u603b\u989d \u2013 \uff08\u5b58\u6b3e\u5229\u606f \u2013 \u672c\u671f\u4ea7\u751f\u7684\u8d37\u6b3e\u5229\u606f\uff09<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u53ef\u6263\u9664\u7684\u4e0a\u9650\uff1a<\/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;\">\u53ef\u6263\u9664\u4e0a\u9650 = 30% \u00d7 \u7a0e\u524d\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff09<\/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>\u5206\u6790\u516c\u5f0f\u4e2d\u7684\u6307\u6807\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u51c6\u786e\u5e94\u7528\u4e0a\u8ff0\u516c\u5f0f\uff0c\u4f01\u4e1a\u9700\u8981\u51fa\u4e8e\u7a0e\u52a1\u76ee\u7684\u4ed4\u7ec6\u5206\u89e3 EBITDA \u7684\u5404\u4e2a\u7ec4\u6210\u90e8\u5206\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\uff1a\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u9644\u5f55\u4e00\u7b2c\u56db\u8282\u6307\u6807\uff0811\uff09\u7684\u8ba1\u7b97\u516c\u5f0f\uff0c\u8be5\u6307\u6807\u7b49\u4e8e\u6bdb\u5229\u6da6\u51cf\u53bb\u9500\u552e\u8d39\u7528\u3001\u51cf\u53bb\u4f01\u4e1a\u7ba1\u7406\u8d39\u7528\uff0c\u52a0\u4e0a\u8d22\u52a1\u6d3b\u52a8\u6536\u5165\uff0c\u518d\u51cf\u53bb\u8d22\u52a1\u8d39\u7528\u3002 \u56e0\u6b64\uff0c\u51c0\u5229\u6da6 <strong>\u5df2\u5305\u542b<\/strong> \u8425\u4e1a\u6536\u5165\u548c\u8d22\u52a1\u8d39\u7528\uff0c\u4f46 <strong>\u4e0d\u5305\u62ec<\/strong> \u5176\u4ed6\u6536\u5165\u548c\u5176\u4ed6\u8d39\u7528\u3002\u8be5\u6307\u6807\u5bf9\u5e94\u4e8e\u300a\u7ecf\u8425\u6210\u679c\u62a5\u544a\u300b\u4e2d\u7684\u201c\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u201d\uff08\u7f16\u53f730\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6298\u65e7\u8d39\u7528\uff1a\u662f\u6307\u672c\u671f\u53d1\u751f\u7684\u6298\u65e7\u8d39\u7528\uff0c\u5e94\u5728\u9644\u5f55\u4e00\u7b2c\u56db\u9879\u7b2c\uff0810\uff09\u9879\u4e2d\u5355\u72ec\u7533\u62a5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62b5\u6263\u5b58\u6b3e\u5229\u606f\uff1a\u5c06\u5f53\u671f\u53d1\u751f\u7684\u5229\u606f\u652f\u51fa\u603b\u989d\u51cf\u53bb\u5f53\u671f\u4ea7\u751f\u7684\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u540e\uff0c\u518d\u4e0e30%\u6807\u51c6\u8fdb\u884c\u6bd4\u8f83\u3002 \u5982\u679c\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u5927\u4e8e\u501f\u6b3e\u5229\u606f\u8d39\u7528\uff0c\u5219\u5f53\u671f\u4e0d\u4f1a\u4ea7\u751f\u8d85\u51fa\u63a7\u5236\u9650\u989d\u7684\u90e8\u5206\uff08\u5047\u8bbe\u5176\u4ed6\u6761\u4ef6\u5747\u6ee1\u8db3\uff09\u3002\u5176\u4ed6\u8d22\u52a1\u6536\u5165\uff0c\u5982\u6c47\u5151\u5dee\u989d\u3001\u80a1\u606f\u3001\u4ed8\u6b3e\u6298\u6263\u7b49 <strong>\u4e0d\u662f<\/strong> \u5c5e\u4e8e\u62b5\u6d88\u8303\u56f4\u3002.<\/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>\u7a0e\u52a1 EBITDA \u4e0e\u4f1a\u8ba1 EBITDA \u7684\u533a\u522b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u5728\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u65f6\u7684EBITDA\u4e0e\u7ba1\u7406\u5c42\u4f7f\u7528\u7684EBITDA\u5728\u4ee5\u4e0b\u4e24\u70b9\u4e0a\u6709\u6240\u4e0d\u540c\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u7ba1\u7406\u5c42EBITDA\u901a\u5e38\u4ee5\u7a0e\u524d\u5229\u6da6\u4e3a\u57fa\u7840\u8ba1\u7b97\uff0c\u5373\u5df2\u5305\u542b\u5176\u4ed6\u6536\u5165\u548c\u5176\u4ed6\u8d39\u7528\u3002\u7a0e\u524dEBITDA\u5219\u57fa\u4e8e\u7ecf\u8425\u6d3b\u52a8\u51c0\u6536\u76ca\u3002\u4e00\u7b14\u5927\u989d\u7684\u8d44\u4ea7\u6e05\u7b97\u6536\u76ca\u53ef\u80fd\u4f1a\u5bfc\u81f4\u8fd9\u4e24\u4e2a\u6570\u5b57\u51fa\u73b0\u663e\u8457\u5dee\u5f02\u3002.<\/li>\n<li>\u7a0e\u524d\u606f\u7a0e\u6298\u65e7\u53ca\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff09 <strong>\u51c0<\/strong>, \uff0c\u800c\u4e0d\u662f\u603b\u5229\u606f\u3002.<\/li>\n<\/ul>\n<blockquote><p><strong>\u67e5\u770b\u8be6\u60c5\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-ebitda\/\">EBITDA\u7684\u8ba1\u7b97\u516c\u5f0f\u53ca\u5176\u4e0eEBIT\u7684\u533a\u522b\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\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>\u4ee5\u4e0b\u8be6\u7ec6\u793a\u4f8b\u8bf4\u660e\u4e86\u5982\u4f55\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ba9\u6211\u4eec\u5206\u6790\u4e00\u4e0b TechVina \u80a1\u4efd\u516c\u53f8\uff08\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\uff09\u5728 2025 \u8d22\u5e74\u7684\u5b9e\u9645\u6848\u4f8b\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u6570\u636e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u8fd0\u8425\u51c0\u5229\u6da6\uff1a200\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u94f6\u884c\u548c\u6bcd\u516c\u53f8\u4ea7\u751f\u7684\u5229\u606f\u652f\u51fa\uff1a120\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u95f2\u7f6e\u73b0\u91d1\u5b58\u6b3e\u5229\u606f\u6536\u5165\uff1a20\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u6298\u65e7\u8d39\u7528\uff1a50\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u65b9\u6cd5\u6b65\u9aa4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u51c0\u5229\u606f\u652f\u51fa\uff1a120\u4ebf \u2013 20\u4ebf = 100\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5e94\u7eb3\u7a0e EBITDA\uff1a200 \u4ebf\u8d8a\u5357\u76fe\uff08\u5229\u6da6\uff09+ 100 \u4ebf\u8d8a\u5357\u76fe\uff08\u51c0\u5229\u606f\u652f\u51fa\uff09+ 50 \u4ebf\u8d8a\u5357\u76fe\uff08\u6298\u65e7\uff09= 350 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5229\u7387\u4e0a\u9650\uff0830%\uff09\uff1a30% * 350\u4ebf = 105\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ed3\u679c\uff1a\u7531\u4e8e\u51c0\u5229\u606f\u652f\u51fa\uff08100\u4ebf\uff09\u4f4e\u4e8e\u4e0a\u9650\uff08105\u4ebf\uff09\uff0c\u56e0\u6b64\u5168\u90e8100\u4ebf\u51c0\u5229\u606f\u652f\u51fa\u5747\u53ef\u4f5c\u4e3a\u53ef\u62b5\u6263\u8d39\u7528\u3002\u5b9e\u9645\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u603b\u989d\u4e3a120\u4ebf\uff08\u5305\u62ec\u88ab\u5b58\u6b3e\u5229\u606f\u62b5\u6d88\u7684\u90e8\u5206\uff09\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u7ed3\u679c\uff1a<\/strong> \u51c0\u5229\u606f\u652f\u51fa\uff08100\u4ebf\uff09\u4f4e\u4e8e\u4e0a\u9650\uff08105\u4ebf\uff09\uff0c\u56e0\u6b64\u5168\u90e8100\u4ebf\u51c0\u5229\u606f\u652f\u51fa\u5747\u88ab\u8ba4\u5b9a\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u3002 \u5b9e\u9645\u53ef\u6263\u9664\u7684\u5229\u606f\u8d39\u7528\u603b\u989d\u4e3a12 t\u1ef7\uff08\u5305\u62ec\u5df2\u4e0e\u5b58\u6b3e\u5229\u606f\u76f8\u62b5\u6263\u7684\u90e8\u5206\uff09\u3002\u5728\u9644\u5f55I\u7b2c(14)\u9879\u4e2d\u7533\u62a5\u7684\u6bd4\u4f8b\u4e3a28.57%\u3002.<\/p>\n<p style=\"text-align: justify;\">\u5047\u8bbe\u51c0\u5229\u606f\u8d39\u7528\u4e3a150\u4ebf\uff0c\u4e14\u5176\u4ed6\u56e0\u7d20\u4fdd\u6301\u4e0d\u53d8\u3002\u6b64\u65f6\uff0c\u51c0\u5229\u6da6\u76f8\u5e94\u51cf\u5c11\u81f3150\u4ebf\uff0c\u7a0e\u524dEBITDA\u4ecd\u4e3a350\u4ebf\uff0c\u4e0a\u9650\u4ecd\u4e3a105\u4ebf\u3002 \u4f01\u4e1a\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u4ec5\u53ef\u6263\u9664105\u4ebf\uff0c\u4e14\u5fc5\u987b\u5c0645\u4ebf\u4ece\u53ef\u6263\u9664\u8d39\u7528\u4e2d\u5254\u9664\u3002\u8fd945\u4ebf\u9700\u5728\u9879\u76ee(9.1.b)\u4e2d\u7533\u62a5\uff0c\u4ee5\u4fbf\u8ddf\u8e2a\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\u3002.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">\u663e\u7136\uff0c\u6e05\u695a\u4e86\u89e3\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u7684\u8ba1\u7b97\u65b9\u6cd5\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u786e\u9884\u6d4b\u5e94\u7f34\u7a0e\u989d\u3002.<\/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>\u4e0d\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u7ed3\u8f6c\u673a\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\" style=\"text-align: justify;\">\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u7b2cb\u9879\u89c4\u5b9a\uff1a<\/p>\n<blockquote>\n<p dir=\"ltr\"><em>\u6839\u636e\u672c\u6761\u6b3e(a)\u9879\u89c4\u5b9a\u4e0d\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\uff0c\u5728\u786e\u5b9a\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u603b\u989d\u65f6\uff0c\u5e94\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u7eb3\u7a0e\u671f\uff0c\u4f46\u524d\u63d0\u662f\u4e0b\u4e00\u7eb3\u7a0e\u671f\u53d1\u751f\u7684\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u603b\u989d\u4f4e\u4e8e\u672c\u6761\u6b3e(a)\u9879\u89c4\u5b9a\u7684\u91d1\u989d\u3002\u5229\u606f\u652f\u51fa\u7684\u7ed3\u8f6c\u671f\u9650\u4e0d\u5f97\u8d85\u8fc7\u81ea\u4e0d\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u53d1\u751f\u5e74\u5ea6\u7684\u6b21\u5e74\u8d77\u4e94\u5e74\u3002.<\/em><\/p>\n<\/blockquote>\n<p dir=\"ltr\" style=\"text-align: justify;\">\u6839\u636e\u4e0a\u8ff0\u89c4\u5b9a\uff0c\u6709\u4e09\u70b9\u9700\u8981\u6ce8\u610f\uff1a<\/p>\n<ul dir=\"ltr\" style=\"text-align: justify;\">\n<li><strong>\u671f\u9650\uff1a <\/strong>\u8fde\u7eed\u65f6\u95f4\u4e0d\u8d85\u8fc75\u5e74\uff0c\u81ea\u2026\u2026\u8d77 <strong>\u4ece\u7b2c\u4e8c\u5e74\u8d77<\/strong> \u53d1\u751f\u88ab\u6392\u9664\u8d39\u7528\u90e8\u5206\u7684\u5e74\u5ea6\u3002\u4f8b\u5982\uff0c2026\u5e74\u7684\u88ab\u6392\u9664\u90e8\u5206\u5c06\u4ece2027\u5e74\u8d77\u8fdb\u884c\u7ed3\u8f6c\u8ffd\u8e2a\u3002.<\/li>\n<li><strong>\u4f7f\u7528\u6761\u6b3e\uff1a <\/strong>\u4ec5\u5728\u5f53\u671f\u53ef\u62b5\u6263\u7684\u5229\u606f\u8d39\u7528\u4f4e\u4e8e30% EBITDA\u7684\u5f53\u671f\u8fdb\u884c\u7ed3\u8f6c\u3002\u53ef\u62b5\u6263\u603b\u989d\uff08\u5305\u62ec\u5f53\u671f\u53d1\u751f\u7684\u90e8\u5206\u548c\u7ed3\u8f6c\u90e8\u5206\uff09\u4e0d\u5f97\u8d85\u8fc7\u63a5\u6536\u671f\u7684\u4e0a\u9650\u3002.<\/li>\n<li><strong>\u8be5\u671f\u5e94\u5c5e\u4e8e\u9002\u7528\u8303\u56f4\uff1a <\/strong>\u5728\u786e\u5b9a\u53ef\u6263\u9664\u7684\u5229\u606f\u8d39\u7528\u603b\u989d\u65f6\uff0c\u9700\u8fdb\u884c\u7ed3\u8f6c\u5904\u7406\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u5728\u5c06\u7ed3\u8f6c\u91d1\u989d\u7eb3\u5165\u6263\u9664\u524d\uff0c\u9700\u786e\u8ba4\u8be5\u671f\u95f4\u662f\u5426\u53d1\u751f\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/li>\n<\/ul>\n<p dir=\"ltr\" style=\"text-align: justify;\">\u7b2c255\u53f7\u6cd5\u4ee4\u9644\u5f55I\u8981\u6c42\u5728\u7b2c(15)\u9879\u4e2d\uff0c\u6309\u53d1\u751f\u5e74\u5ea6\uff08\u4ece\u7b2c(n-1)\u5e74\u81f3\u7b2c(n-5)\u5e74\uff09\u8be6\u7ec6\u7533\u62a5\u7ed3\u8f6c\u91d1\u989d\u3002 \u52a0\u603b\u7ed3\u8f6c\u91d1\u989d\u540e\u7684\u6bd4\u4f8b\u5e94\u5728\u7b2c(16)\u9879\u4e2d\u7533\u62a5\u3002\u56e0\u6b64\uff0c\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u4e3a\u6bcf\u4e2a\u53d1\u751f\u5e74\u5ea6\u5206\u522b\u8bbe\u7acb\u5355\u72ec\u7684\u8ddf\u8e2a\u8d26\u7c3f\uff0c\u7c7b\u4f3c\u4e8e\u5bf9\u7ed3\u8f6c\u4e8f\u635f\u7684\u8ddf\u8e2a\u65b9\u5f0f\uff0c\u660e\u786e\u8bb0\u5f55\u5404\u671f\u95f4\u7684\u53d1\u751f\u91d1\u989d\u3001\u5df2\u4f7f\u7528\u91d1\u989d\u4ee5\u53ca\u5230\u671f\u5e74\u4efd\u3002.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>\u5173\u4e8e\u8fc7\u6e21\u9636\u6bb5\uff1a <\/strong>\u5982\u679c\u4f01\u4e1a\u5c5e\u4e8e\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c3\u6761\u89c4\u5b9a\u7684\u8fc7\u6e21\u9002\u7528\u5bf9\u8c61\uff0c\u5219\u53ef\u6309\u7167\u7b2c20\/2025\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c3\u6761\u7684\u89c4\u5b9a\uff0c\u7ee7\u7eed\u4eab\u53d7\u5269\u4f59\u671f\u9650\u7684\u8fc7\u6e21\u5f85\u9047\u3002.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dac_biet_khong_ap_dung_khong_che_chi_phi_lai_vay\"><\/span><b>\u5229\u606f\u652f\u51fa\u9650\u5236\u4e0d\u9002\u7528\u7684\u7279\u6b8a\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u5e76\u975e\u6240\u6709\u8d37\u6b3e\u90fd\u53d7\u201c30% EBITDA\u201d\u89c4\u5219\u7684\u9650\u5236\u3002\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c3\u6b3e\u7b2cc\u9879\u89c4\u5b9a\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u6839\u636e\u7b2c32\/2024\/QH15\u53f7\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\uff08\u7ecf\u7b2c96\/2025\/QH15\u53f7\u6cd5\u5f8b\u4fee\u8ba2\u3001\u8865\u5145\uff09\u7684\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u4ece\u4fe1\u8d37\u673a\u6784\u83b7\u5f97\u7684\u8d37\u6b3e\uff1b;<\/li>\n<li aria-level=\"1\">\u6839\u636e\u300a\u4fdd\u9669\u7ecf\u8425\u6cd5\u300b\u7b2c08\/2022\/QH15\u53f7\uff08\u7ecf\u7b2c139\/2025\/QH15\u53f7\u6cd5\u5f8b\u4fee\u8ba2\u548c\u8865\u5145\uff09\u5f00\u5c55\u4fdd\u9669\u7ecf\u8425\u6d3b\u52a8\uff1b;<\/li>\n<li aria-level=\"1\">\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9 (ODA) \u8d37\u6b3e\u548c\u4f18\u60e0\u653f\u5e9c\u8d37\u6b3e\u662f\u901a\u8fc7\u653f\u5e9c\u4ece\u5916\u56fd\u501f\u6b3e\uff0c\u7136\u540e\u653e\u8d37\u7ed9\u4f01\u4e1a\u7684\u65b9\u5f0f\u6765\u5b9e\u65bd\u7684\u3002;<\/li>\n<li aria-level=\"1\">\u7528\u4e8e\u5b9e\u65bd\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\uff08\u65b0\u519c\u6751\u53d1\u5c55\u8ba1\u5212\u548c\u53ef\u6301\u7eed\u51cf\u8d2b\u8ba1\u5212\uff09\u7684\u8d37\u6b3e\uff1b;<\/li>\n<li aria-level=\"1\">\u7528\u4e8e\u6295\u8d44\u5b9e\u65bd\u56fd\u5bb6\u793e\u4f1a\u798f\u5229\u653f\u7b56\u7684\u9879\u76ee\u548c\u8ba1\u5212\u7684\u8d37\u6b3e\uff08\u5b89\u7f6e\u4f4f\u623f\u3001\u5de5\u4eba\u548c\u5b66\u751f\u4f4f\u623f\u3001\u793e\u4f1a\u4f4f\u623f\u548c\u5176\u4ed6\u516c\u5171\u798f\u5229\u9879\u76ee\uff09\u3002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u82e5\u8981\u4eab\u53d7\u6309\u8d44\u91d1\u6765\u6e90\u5212\u5206\u7684\u8c41\u514d\uff0c\u4f01\u4e1a\u9700\u5b8c\u6574\u4fdd\u5b58\u76f8\u5173\u6863\u6848\u3001\u9879\u76ee\u6279\u51c6\u6587\u4ef6\uff0c\u5e76\u660e\u786e\u8bc1\u660e\u8d37\u6b3e\u7528\u9014\u3002\u82e5\u7f3a\u5c11\u8bc1\u660e\u6587\u4ef6\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u9a73\u56de\u8c41\u514d\u7533\u8bf7\u3002.<\/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>\u5bfc\u81f4\u68c0\u9a8c\u98ce\u9669\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6211\u4eec\u7684\u54a8\u8be2\u5b9e\u8df5\u4e2d\uff0cMAN \u2013 Master Accountant Network \u53d1\u73b0\uff0c\u5728\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u65b9\u9762\uff0c\u5b58\u5728\u4e00\u4e9b\u5e38\u89c1\u7684\u9519\u8bef\uff0c\u8fd9\u4e9b\u9519\u8bef\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u4ea7\u751f\u91cd\u5927\u7684\u7a0e\u52a1\u6b20\u6b3e\uff1a<\/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>\u8bef\u89e3\u7533\u8bf7\u8303\u56f4\uff08\u72ec\u7acb\u8d37\u6b3e\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u6700\u5927\u7684\u9519\u8bef\u662f\u8ba4\u4e3a\uff08\u72ec\u7acb\u65b9\uff09\u7684\u94f6\u884c\u8d37\u6b3e\u5229\u606f\u4e0d\u53d7\u9650\u5236\u3002\u7b2c16\u6761\u7b2c3\u6b3e\u7b2ca\u9879\u5bf9\u6b64\u4f5c\u4e86\u9650\u5236 <strong>\u5229\u606f\u603b\u652f\u51fa<\/strong> \u7eb3\u7a0e\u4eba\u7684\uff0c\u65e0\u8bba\u501f\u6b3e\u6765\u6e90\u5982\u4f55\u3002\u4e00\u65e6\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u4ea4\u6613\uff0c\u6240\u6709\u501f\u6b3e\u5229\u606f\u652f\u51fa\uff08\u5305\u62ec\u94f6\u884c\u501f\u6b3e\u3001\u4e2a\u4eba\u501f\u6b3e\u3001\u6bcd\u516c\u53f8\u501f\u6b3e\uff09\u5747\u987b\u8ba1\u5165\u8ba1\u7b97\u516c\u5f0f\u3002\u4ec5\u4e0a\u8ff0c\u9879\u6240\u5217\u7684\u6b3e\u9879\u65b9\u53ef\u4e88\u4ee5\u6263\u9664\u3002.<\/p>\n<h3 dir=\"ltr\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bu_tru_sai_lai_tien_gui\"><\/span>\u62b5\u9500\u5b58\u6b3e\u5229\u606f\u5dee\u989d<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: justify;\">\u6709\u4e24\u79cd\u5e38\u89c1\u9519\u8bef\u3002\u7b2c\u4e00\uff0c\u4f01\u4e1a\u5c06\u5b58\u6b3e\u5229\u606f\u4ece\u5229\u606f\u652f\u51fa\u4e2d\u6263\u9664\uff0c\u5374\u5c06\u603b\u5229\u606f\u6536\u5165\u8ba1\u5165EBITDA\uff0c\u5bfc\u81f4EBITDA\u88ab\u865a\u9ad8\u3002 \u5176\u6b21\uff0c\u4f01\u4e1a\u5c06\u6c47\u5151\u6536\u76ca\u548c\u80a1\u606f\u9519\u8bef\u5730\u8ba1\u5165\u201c\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u201d\u7c7b\u522b\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_am_hoac_qua_thap\"><\/span><b>\u8d1f\u503c\u6216\u8fc7\u4f4e\u7684 EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u5bf9\u4e8e\u65b0\u6210\u7acb\u6216\u4e8f\u635f\u4e25\u91cd\u7684\u4f01\u4e1a\uff0c\u51c0\u4e8f\u635f\u53ef\u80fd\u4f1a\u5bfc\u81f4EBITDA\u5927\u5e45\u4e0b\u964d\u3002\u5f53EBITDA\u4e3a0\u6216\u8d1f\u503c\u65f6\uff0c\u53ef\u62b5\u6263\u4e0a\u9650\u5df2\u65e0\u4f59\u5730\uff0c\u56e0\u6b64\u8be5\u5e74\u5ea6\u7684\u5168\u90e8\u51c0\u5229\u606f\u652f\u51fa\u5c06\u88ab\u6392\u9664\u5728\u5916\u3002 \u8be5\u90e8\u5206\u91d1\u989d\u53ef\u5728\u53d1\u751f\u5e74\u5ea6\u7684\u6b21\u5e74\u8d77\u8fde\u7eed5\u5e74\u5185\u7ed3\u8f6c\u81f3\u540e\u7eed\u671f\u95f4\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_tach_bach_chi_phi_lai_vay_von_hoa\"><\/span><b>\u672a\u80fd\u5c06\u8d44\u672c\u5316\u5229\u606f\u8d39\u7528\u5206\u5f00\u5217\u793a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u8bb8\u591a\u4f01\u4e1a\u5e76\u672a\u5c06\u8ba1\u5165\u8d44\u4ea7\uff08\u5728\u5efa\u5de5\u7a0b\uff09\u7684\u501f\u6b3e\u5229\u606f\u5355\u72ec\u5217\u793a\u3002\u8be5\u90e8\u5206\u501f\u6b3e\u5229\u606f\u5c1a\u672a\u8ba1\u5165\u5f53\u671f\u8d39\u7528\uff0c\u56e0\u6b64\u4e0d\u5c5e\u4e8e30% EBITDA\u8c03\u6574\u8303\u56f4\u3002.<\/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>\u4f18\u5316\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u5229\u606f\u6210\u672c\u7684\u7b56\u7565\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u4e3a\u4e86\u4f18\u5316\u5e94\u7f34\u7a0e\u989d\uff0c\u4f01\u4e1a\u5e94\u5c3d\u65e9\u4e3b\u52a8\u91c7\u53d6\u7ba1\u7406\u63aa\u65bd\uff0c\u800c\u4e0d\u662f\u7b49\u5230\u5e74\u7ec8\u7ed3\u7b97\u65f6\u624d\u884c\u52a8\u3002.<\/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>\u8d44\u672c\u7ed3\u6784\u8f6c\u578b\uff08\u4ece\u503a\u52a1\u5230\u80a1\u6743\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u5982\u679c\u9884\u8ba1EBITDA\u4e0d\u8db3\u4ee5\u8986\u76d6\u5229\u606f\u652f\u51fa\uff0c\u4f01\u4e1a\u53ef\u8003\u8651\u5c06\u90e8\u5206\u501f\u6b3e\u8f6c\u4e3a\u6ce8\u518c\u8d44\u672c\u3002\u6b64\u4e3e\u65e2\u80fd\u964d\u4f4e\u51c0\u5229\u606f\u652f\u51fa\uff0c\u53c8\u80fd\u6539\u5584\u7528\u4e8e\u4fe1\u8d37\u76ee\u7684\u7684\u8d22\u52a1\u62a5\u8868\u3002.<\/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>\u4e25\u683c\u63a7\u5236\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u7387\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u672c\u671f\u4ea7\u751f\u7684\u5b58\u6b3e\u5229\u606f\u548c\u8d37\u6b3e\u5229\u606f\u4f1a\u76f4\u63a5\u51cf\u5c11\u51c0\u5229\u606f\u652f\u51fa\u3002\u4f18\u5316\u8fd9\u4e00\u6536\u5165\u6765\u6e90\u6709\u52a9\u4e8e\u4f01\u4e1a\u66f4\u8f7b\u677e\u5730\u4fdd\u6301\u5728\u5b89\u5168\u8303\u56f4\u5185\u3002\u540c\u65f6\uff0c\u4f01\u4e1a\u5e94\u907f\u514d\u5728\u9ad8\u989d\u501f\u6b3e\u7684\u540c\u65f6\u7ef4\u6301\u5927\u989d\u5b58\u6b3e\u4f59\u989d\uff0c\u4ee5\u514d\u51fa\u73b0\u4e0d\u5229\u7684\u5229\u7387\u5dee\u3002.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_ho_so_giao_dich_lien_ket_chuyen_nghiep\"><\/span><b>\u521b\u5efa\u4e13\u4e1a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u6587\u4ef6\uff08Local File\uff09\u548c\u96c6\u56e2\u6587\u4ef6\uff08Master File\uff09\u4e0d\u4ec5\u662f\u5408\u89c4\u4e49\u52a1\uff0c\u66f4\u662f\u4fdd\u62a4\u4f01\u4e1a\u7684\u5c4f\u969c\u3002\u5728\u590d\u6742\u7684\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u5e94\u5bfb\u6c42\u50cfMAN\u2014\u2014Master Accountant Network\u8fd9\u6837\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\u63d0\u4f9b\u5e2e\u52a9\u3002 <\/span><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u4ea4\u6613\u7684\u5ba2\u89c2\u6027\uff0c\u59cb\u7ec8\u575a\u6301\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff0c\u5305\u62ec\u5229\u7387\u548c\u8d37\u6b3e\u6027\u8d28\uff0c\u907f\u514d\u56e0\u7a0e\u52a1\u673a\u5173\u91cd\u65b0\u8bc4\u4f30\u6570\u636e\u800c\u9020\u6210\u7684\u5e72\u6270\u3002 <\/span>\u5982\u4f55\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa<span style=\"font-weight: 400;\"> \u8be5\u90e8\u95e8\u3002\u4e3b\u52a8\u54a8\u8be2\u3002 <\/span><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><span style=\"font-weight: 400;\"> \u901a\u8fc7\u4e0e\u4fe1\u8a89\u826f\u597d\u7684\u673a\u6784\u5408\u4f5c\uff0c\u5e76\u91c7\u53d6\u89c4\u8303\u7684\u6d41\u7a0b\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\u3002.<\/span><\/p>\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;\">\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\u7ef4\u630130% 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href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\"><strong>\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/strong>\u00a0<\/a><\/li>\n<li aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\"><strong>\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/strong>\u00a0<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <strong><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/strong>. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 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t\u01b0 n\u01b0\u1edbc ngo\u00e0i 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