{"id":3918,"date":"2026-10-09T11:04:38","date_gmt":"2026-10-09T04:04:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3918"},"modified":"2026-10-09T11:07:13","modified_gmt":"2026-10-09T04:07:13","slug":"ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/","title":{"rendered":"\u5982\u679c EBITDA \u4e3a\u8d1f\u503c\uff0c\u5229\u606f\u652f\u51fa\u53ef\u4ee5\u6263\u9664\u5417\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng? <\/span>EBITDA \u00e2m (ho\u1eb7c b\u1eb1ng 0) th\u00ec chi ph\u00ed l\u00e3i vay thu\u1ea7n <strong>kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/strong> khi t\u00ednh thu\u1ebf TNDN trong n\u0103m \u0111\u00f3, nh\u01b0ng <strong>kh\u00f4ng m\u1ea5t h\u1eb3n<\/strong>. Ph\u1ea7n b\u1ecb lo\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><strong>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/strong><\/a> (thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP). Ngh\u1ecb \u0111\u1ecbnh m\u1edbi gi\u1eef nguy\u00ean tr\u1ea7n 30% EBITDA, nh\u01b0ng thay m\u1eabu k\u00ea khai Ph\u1ee5 l\u1ee5c I v\u00e0 b\u1ed5 sung quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp. X\u00e1c \u0111\u1ecbnh sai m\u1ee9c tr\u1ea7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay, gi\u1ea3m s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0 ph\u00e1t sinh r\u1ee7i ro truy thu. B\u00e0i vi\u1ebft ph\u00e2n t\u00edch b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd, c\u00e1ch t\u00ednh EBITDA theo chu\u1ea9n thu\u1ebf, c\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay 5 n\u0103m k\u00e8m v\u00ed d\u1ee5 s\u1ed1 li\u1ec7u \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Ban_chat_cua_EBITDA_va_quy_tac_khong_che_lai_vay_trong_giao_dich_lien_ket\" >B\u1ea3n ch\u1ea5t c\u1ee7a EBITDA v\u00e0 quy t\u1eafc kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Cong_thuc_tinh_EBITDA_thue_khac_gi_EBITDA_ke_toan\" >C\u00f4ng th\u1ee9c t\u00ednh EBITDA thu\u1ebf kh\u00e1c g\u00ec EBITDA k\u1ebf to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Tai_sao_cau_hoi_%E2%80%9CEBITDA_am_thi_chi_phi_lai_vay_co_duoc_tru%E2%80%9D_lai_quan_trong\" >T\u1ea1i sao c\u00e2u h\u1ecfi &#8220;EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb&#8221; l\u1ea1i quan tr\u1ecdng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Phan_tich_phap_ly_EBITDA_am_thi_chi_phi_lai_vay_co_duoc_tru\" >Ph\u00e2n t\u00edch ph\u00e1p l\u00fd: EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Quy_dinh_ve_nguong_30_EBITDA\" >Quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng 30% EBITDA<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Quy_dinh_ve_nguong_30_EBITDA-2\" >Quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng 30% EBITDA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Co_che_chuyen_chi_phi_lai_vay_sang_ky_sau\" >C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang k\u1ef3 sau<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Nhung_khoan_vay_khong_ap_dung_tran_30\" >Nh\u1eefng kho\u1ea3n vay kh\u00f4ng \u00e1p d\u1ee5ng tr\u1ea7n 30%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Quy_dinh_chuyen_tiep_cho_chi_phi_lai_vay_cu\" >Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp cho chi ph\u00ed l\u00e3i vay c\u0169<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Huong_dan_ky_thuat_ke_khai_Mau_01\" >H\u01b0\u1edbng d\u1eabn k\u1ef9 thu\u1eadt k\u00ea khai M\u1eabu 01<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Cach_ke_khai_khi_EBITDA_am\" >C\u00e1ch k\u00ea khai khi EBITDA \u00e2m<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Case_study_thuc_te_va_cach_xu_ly_khi_EBITDA_am\" >Case study th\u1ef1c t\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd khi EBITDA \u00e2m<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Truong_hop_1_Nam_dau_di_vao_hoat_dong_EBITDA_am\" >Tr\u01b0\u1eddng h\u1ee3p 1: N\u0103m \u0111\u1ea7u \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, EBITDA \u00e2m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Truong_hop_2_EBITDA_duong_nhung_khong_du_hap_thu_lai_vay_cu\" >Tr\u01b0\u1eddng h\u1ee3p 2: EBITDA d\u01b0\u01a1ng nh\u01b0ng kh\u00f4ng \u0111\u1ee7 h\u1ea5p th\u1ee5 l\u00e3i vay c\u0169<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Truong_hop_3_Doanh_nghiep_co_lai_tien_gui_lon_hon_lai_vay\" >Tr\u01b0\u1eddng h\u1ee3p 3: Doanh nghi\u1ec7p c\u00f3 l\u00e3i ti\u1ec1n g\u1eedi l\u1edbn h\u01a1n l\u00e3i vay<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Truong_hop_4_Khoan_vay_thuoc_dien_khong_ap_dung_tran\" >Tr\u01b0\u1eddng h\u1ee3p 4: Kho\u1ea3n vay thu\u1ed9c di\u1ec7n kh\u00f4ng \u00e1p d\u1ee5ng tr\u1ea7n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Nhung_hieu_lam_nguy_hiem_can_tranh\" >Nh\u1eefng hi\u1ec3u l\u1ea7m nguy hi\u1ec3m c\u1ea7n tr\u00e1nh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Chi_vay_ngan_hang_khong_vay_ben_lien_ket_thi_khong_bi_ap_tran\" >Ch\u1ec9 vay ng\u00e2n h\u00e0ng, kh\u00f4ng vay b\u00ean li\u00ean k\u1ebft th\u00ec kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Duoc_mien_lap_Ho_so_thi_khong_bi_khong_che_lai_vay\" >\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 th\u00ec kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e3i vay<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#EBITDA_am_thi_khong_can_lap_Ho_so_giao_dich_lien_ket\" >EBITDA \u00e2m th\u00ec kh\u00f4ng c\u1ea7n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Nham_lan_ve_thoi_han_05_nam\" >Nh\u1ea7m l\u1eabn v\u1ec1 th\u1eddi h\u1ea1n 05 n\u0103m<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Chien_luoc_toi_uu_hoa_thue_danh_doanh_nghiep\" >Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a thu\u1ebf d\u00e0nh doanh nghi\u1ec7p<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Tai_cau_truc_cau_truc_von\" >T\u00e1i c\u1ea5u tr\u00fac c\u1ea5u tr\u00fac v\u1ed1n<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Quan_tri_dong_tien_tap_trung\" >Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n t\u1eadp trung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Theo_doi_du_dia_hap_thu_lai_vay_chuyen_sang\" >Theo d\u00f5i d\u01b0 \u0111\u1ecba h\u1ea5p th\u1ee5 l\u00e3i vay chuy\u1ec3n sang<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Chuan_bi_ho_so_giai_trinh\" >Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Rui_ro_thanh_tra_va_goc_nhin_tu_phia_Co_quan_Thue\" >R\u1ee7i ro thanh tra v\u00e0 g\u00f3c nh\u00ecn t\u1eeb ph\u00eda C\u01a1 quan Thu\u1ebf<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Kiem_tra_tinh_Hop_ly_%E2%80%93_Hop_le\" >Ki\u1ec3m tra t\u00ednh H\u1ee3p l\u00fd &#8211; H\u1ee3p l\u1ec7<\/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\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#So_sanh_voi_cac_doanh_nghiep_cung_nganh_Benchmarking\" >So s\u00e1nh v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh (Benchmarking)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Ket_luan_va_khuyen_nghi\" >K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN \u2013 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-32\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Cau_hoi_thuong_gap_ve_EBITDA_am_va_chi_phi_lai_vay\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 EBITDA \u00e2m v\u00e0 chi ph\u00ed l\u00e3i vay<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#EBITDA_am_thi_chi_phi_lai_vay_co_duoc_tru_khong\" >EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Chi_phi_lai_vay_bi_loai_duoc_chuyen_sang_nam_sau_toi_da_bao_lau\" >Chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau t\u1ed1i \u0111a bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Nam_sau_co_lai_lai_vay_cu_duoc_tru_nhu_the_nao\" >N\u0103m sau c\u00f3 l\u00e3i, l\u00e3i vay c\u0169 \u0111\u01b0\u1ee3c tr\u1eeb 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-36\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#EBITDA_am_bi_loai_lai_vay_thi_co_phai_nop_thue_ngay_khong\" >EBITDA \u00e2m b\u1ecb lo\u1ea1i l\u00e3i vay th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf ngay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-am-thi-chi-phi-lai-vay-co-duoc-tru\/#Lai_vay_bi_loai_tu_nam_2020_%E2%80%93_2023_theo_Nghi_dinh_202025_co_con_duoc_chuyen_khong\" >L\u00e3i vay b\u1ecb lo\u1ea1i t\u1eeb n\u0103m 2020 &#8211; 2023 theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025 c\u00f3 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_cua_EBITDA_va_quy_tac_khong_che_lai_vay_trong_giao_dich_lien_ket\"><\/span><b>B\u1ea3n ch\u1ea5t c\u1ee7a EBITDA v\u00e0 quy t\u1eafc kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3923\" aria-describedby=\"caption-attachment-3923\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3923\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-va-quy-tac-khong-che-chi-phi-lai-vay.jpg\" alt=\"EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 quy t\u1eafc kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-va-quy-tac-khong-che-chi-phi-lai-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-va-quy-tac-khong-che-chi-phi-lai-vay-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-va-quy-tac-khong-che-chi-phi-lai-vay-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-va-quy-tac-khong-che-chi-phi-lai-vay-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-va-quy-tac-khong-che-chi-phi-lai-vay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3923\" class=\"wp-caption-text\">EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 quy t\u1eafc kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/figcaption><\/figure>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">EBITDA d\u00f9ng \u0111\u1ec3 t\u00ednh tr\u1ea7n l\u00e3i vay kh\u00f4ng ph\u1ea3i con s\u1ed1 EBITDA tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u00e0 l\u00e0 ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo kho\u1ea3n 3 \u0110i\u1ec1u 16 v\u00e0 Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_EBITDA_thue_khac_gi_EBITDA_ke_toan\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh EBITDA thu\u1ebf kh\u00e1c g\u00ec EBITDA k\u1ebf to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">\u0110i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/p>\n<blockquote>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><em>T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/p>\n<\/blockquote>\n<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 thu\u1ea7n + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/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 thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a = 30% x EBITDA thu\u1ebf<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: L\u00e0 ch\u1ec9 s\u1ed1 t\u1ea1i m\u00e3 s\u1ed1 [30] tr\u00ean Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u00e3 lo\u1ea1i tr\u1eeb doanh thu t\u00e0i ch\u00ednh (l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c&#8230;) v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh kh\u00e1c (tr\u1eeb l\u00e3i vay).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n: L\u00e0 t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 tr\u1eeb \u0111i l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Kh\u00e1c bi\u1ec7t n\u00e0y r\u1ea5t quan tr\u1ecdng: n\u1ebfu l\u1ea5y EBITDA qu\u1ea3n tr\u1ecb (th\u01b0\u1eddng lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh) \u0111\u1ec3 t\u00ednh tr\u1ea7n, to\u00e0n b\u1ed9 ph\u00e9p t\u00ednh h\u1ea1n m\u1ee9c l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd b\u1ecb l\u1ec7ch. V\u1edbi doanh nghi\u1ec7p \u0111ang lo EBITDA \u00e2m, x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1eabu s\u1ed1 l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 kh\u00f4ng b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Tham kh\u1ea3o: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/chi-phi-lai-vay-khong-duoc-tru\/\">Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026.<\/a><\/span><\/strong><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_cau_hoi_%E2%80%9CEBITDA_am_thi_chi_phi_lai_vay_co_duoc_tru%E2%80%9D_lai_quan_trong\"><\/span><b>T\u1ea1i sao c\u00e2u h\u1ecfi &#8220;EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb&#8221; l\u1ea1i quan tr\u1ecdng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p n\u1eb7ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o th\u01b0\u1eddng c\u00f3 chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u c\u1ef1c l\u1edbn. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn chi ph\u00ed kh\u1ea5u hao v\u00e0 chi ph\u00ed l\u00e3i vay nu\u1ed1t ch\u1eedng l\u1ee3i nhu\u1eadn trong nh\u1eefng n\u0103m \u0111\u1ea7u, khi\u1ebfn EBITDA th\u01b0\u1eddng xuy\u00ean r\u01a1i v\u00e0o tr\u1ea1ng th\u00e1i \u00e2m ho\u1eb7c b\u1eb1ng kh\u00f4ng. N\u1ebfu kh\u00f4ng n\u1eafm v\u1eefng quy \u0111\u1ecbnh EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p s\u1ebd r\u01a1i v\u00e0o b\u1eaby thu\u1ebf: v\u1eeba l\u1ed7 th\u1eadt tr\u00ean s\u1ed5 s\u00e1ch, v\u1eeba b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay, d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i n\u1ed9p thu\u1ebf TNDN d\u00f9 kinh doanh ch\u01b0a c\u00f3 l\u00e3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_phap_ly_EBITDA_am_thi_chi_phi_lai_vay_co_duoc_tru\"><\/span><b>Ph\u00e2n t\u00edch ph\u00e1p l\u00fd: EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3922\" aria-describedby=\"caption-attachment-3922\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3922\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-phap-ly-tren-co-so-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru.jpg\" alt=\"Ph\u00e2n t\u00edch ph\u00e1p l\u00fd tr\u00ean c\u01a1 s\u1edf EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-phap-ly-tren-co-so-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-phap-ly-tren-co-so-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-phap-ly-tren-co-so-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-phap-ly-tren-co-so-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-phap-ly-tren-co-so-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3922\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch ph\u00e1p l\u00fd tr\u00ean c\u01a1 s\u1edf EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">K\u1ebft lu\u1eadn: trong n\u0103m EBITDA \u2264 0, chi ph\u00ed l\u00e3i vay thu\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb; ph\u1ea7n b\u1ecb lo\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u1ed1i \u0111a 05 n\u0103m ti\u1ebfp theo.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_nguong_30_EBITDA\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3 id=\"quy-\u0111\u1ecbnh-v\u1ec1-ng\u01b0\u1ee1ng-30-ebitda\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_nguong_30_EBITDA-2\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng 30% EBITDA<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c gi\u1eef tr\u1ea7n 30% nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 132. V\u0103n b\u1ea3n <strong>kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh ri\u00eang<\/strong> cho tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m. Tuy nhi\u00ean, \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp c\u00f4ng th\u1ee9c t\u1ea1i \u0111i\u1ec3m a:<\/p>\n<ul>\n<li>EBITDA thu\u1ebf \u2264 0 th\u00ec 30% \u00d7 EBITDA \u2264 0.<\/li>\n<li>Chi ph\u00ed l\u00e3i vay thu\u1ea7n (s\u1ed1 d\u01b0\u01a1ng) lu\u00f4n l\u1edbn h\u01a1n m\u1ee9c tr\u1ea7n n\u00e0y.<\/li>\n<li>Do \u0111\u00f3, <strong>to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay thu\u1ea7n c\u1ee7a k\u1ef3 \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/strong> khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/li>\n<\/ul>\n<p>T\u1ea1i C\u00f4ng v\u0103n s\u1ed1 6487\/CT-QLNT (th\u00e1ng 9\/2026), C\u1ee5c Thu\u1ebf ti\u1ebfp t\u1ee5c kh\u1eb3ng \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft th\u00ec chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. C\u1ee5c Thu\u1ebf c\u0169ng cho bi\u1ebft s\u1ebd ti\u1ebfp t\u1ee5c theo d\u00f5i, ho\u00e0n thi\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p, \u0111\u1eb7c th\u00f9.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_chuyen_chi_phi_lai_vay_sang_ky_sau\"><\/span><b>C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang k\u1ef3 sau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">\u0110i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/p>\n<blockquote>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.6078&quot;}]\"><em>Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/em><\/p>\n<\/blockquote>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.6078&quot;}]\">C\u00f3 03 \u0111i\u1ec3m c\u1ea7n n\u1eafm:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian chuy\u1ec3n: T\u1ed1i \u0111a 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. V\u00ed d\u1ee5 ph\u1ea7n b\u1ecb lo\u1ea1i n\u0103m 2026 \u0111\u01b0\u1ee3c chuy\u1ec3n trong c\u00e1c n\u0103m 2027 &#8211; 2031<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea7n chuy\u1ec3n sang: C<\/span><\/span>hi ph\u00ed l\u00e3i vay thu\u1ea7n ph\u00e1t sinh c\u1ee7a k\u1ef3 sau ph\u1ea3i <strong>th\u1ea5p h\u01a1n<\/strong> m\u1ee9c 30% EBITDA c\u1ee7a k\u1ef3 \u0111\u00f3. Ph\u1ea7n chuy\u1ec3n sang ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb trong kho\u1ea3ng d\u01b0 \u0111\u1ecba c\u00f2n l\u1ea1i.<\/li>\n<li aria-level=\"1\">\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.6515&quot;,&quot;kind&quot;:&quot;bullet&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.6844&quot;,&quot;checked&quot;:null}]\"><strong>Th\u1ee9 t\u1ef1 tr\u1eeb:<\/strong> T\u1eeb theo quy \u0111\u1ecbnh, l\u00e3i vay thu\u1ea7n ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c x\u00e9t tr\u01b0\u1edbc; ph\u1ea7n chuy\u1ec3n sang ch\u1ec9 d\u00f9ng ph\u1ea7n h\u1ea1n m\u1ee9c c\u00f2n tr\u1ed1ng.<\/p>\n<\/li>\n<\/ul>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">H\u1ebft 05 n\u0103m m\u00e0 doanh nghi\u1ec7p v\u1eabn ch\u01b0a t\u1ea1o \u0111\u1ee7 EBITDA d\u01b0\u01a1ng \u0111\u1ec3 h\u1ea5p th\u1ee5, ph\u1ea7n c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp n\u1eefa.<\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cong-thuc-tinh-ebitda\/\"><strong>C\u00f4ng th\u1ee9c t\u00ednh EBITDA v\u00e0 c\u00e1ch ph\u00e2n bi\u1ec7t v\u1edbi EBIT<\/strong><\/a><\/span><\/p><\/blockquote>\n<h3 id=\"nh\u1eefng-kho\u1ea3n-vay-kh\u00f4ng-\u00e1p-d\u1ee5ng-tr\u1ea7n-30\" data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nhung_khoan_vay_khong_ap_dung_tran_30\"><\/span>Nh\u1eefng kho\u1ea3n vay kh\u00f4ng \u00e1p d\u1ee5ng tr\u1ea7n 30%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Tr\u01b0\u1edbc khi lo v\u1ec1 EBITDA \u00e2m, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra kho\u1ea3n vay c\u00f3 thu\u1ed9c di\u1ec7n lo\u1ea1i tr\u1eeb hay kh\u00f4ng. \u0110i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 16 quy \u0111\u1ecbnh:<\/p>\n<ul>\n<li data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">C\u00e1c kho\u1ea3n vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt thu\u1ebf s\u1ed1 96\/2025\/QH15);<\/li>\n<li data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">T\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s\u1ed1 08\/2022\/QH15 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 139\/2025\/QH15);<\/li>\n<li data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">C\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA), vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c Ch\u00ednh ph\u1ee7 \u0111i vay n\u01b0\u1edbc ngo\u00e0i cho c\u00e1c doanh nghi\u1ec7p vay l\u1ea1i;<\/li>\n<li data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">C\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (\u0111i\u1ec3n h\u00ecnh nh\u01b0 ch\u01b0\u01a1ng tr\u00ecnh n\u00f4ng th\u00f4n m\u1edbi v\u00e0 gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng);<\/li>\n<li data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">C\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1eef \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, sinh vi\u00ean, nh\u00e0 \u1edf x\u00e3 h\u1ed9i v\u00e0 d\u1ef1 \u00e1n ph\u00fac l\u1ee3i c\u00f4ng kh\u00e1c).<\/li>\n<\/ul>\n<h3 id=\"quy-\u0111\u1ecbnh-chuy\u1ec3n-ti\u1ebfp-cho-chi-ph\u00ed-l\u00e3i-vay-c\u0169\" data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Quy_dinh_chuyen_tiep_cho_chi_phi_lai_vay_cu\"><\/span>Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp cho chi ph\u00ed l\u00e3i vay c\u0169<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/p>\n<blockquote>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2025\/N\u0110-CP th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2025\/N\u0110-CP<\/em><\/p>\n<\/blockquote>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Ngh\u0129a l\u00e0 ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i giai \u0111o\u1ea1n 2020 &#8211; 2023 \u0111ang \u0111\u01b0\u1ee3c chuy\u1ec3n theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1eabn ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n cho th\u1eddi gian c\u00f2n l\u1ea1i, kh\u00f4ng b\u1ecb &#8220;c\u1eaft&#8221; khi Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ky_thuat_ke_khai_Mau_01\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u1ef9 thu\u1eadt k\u00ea khai M\u1eabu 01<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">\u0110i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 16 quy \u0111\u1ecbnh Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 t\u00ednh thu\u1ebf theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Ph\u1ee5 l\u1ee5c I \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (\u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 18).<\/p>\n<p>C\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay t\u1ea1i M\u1ee5c IV Ph\u1ee5 l\u1ee5c I (d\u00e0nh cho ng\u00e0nh s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5):<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td>\n<td style=\"height: 80px; text-align: center;\"><strong>N\u1ed9i dung<\/strong><\/td>\n<td style=\"height: 80px; text-align: center;\"><strong>C\u00e1ch x\u00e1c \u0111\u1ecbnh<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">8.1<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n trong k\u1ef3<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">9.1<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n trong k\u1ef3<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">9.1a<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">9.1b<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay trong k\u1ef3 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n trong k\u1ef3<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">(5) &#8211; (6) &#8211; (7) + (8) &#8211; (9)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">EBITDA thu\u1ebf<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">(11) + (9.1) &#8211; (8.1) + (10)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay thu\u1ea7n tr\u00ean ch\u1ec9 ti\u00eau 13<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">[(9.1) &#8211; (8.1)] \/ (13)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">(15.1) + \u2026 + (15.5), t\u00e1ch theo n\u0103m n-1 \u0111\u1ebfn n-5<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">16<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 (l\u00e3i vay thu\u1ea7n + l\u00e3i vay k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang) tr\u00ean ch\u1ec9 ti\u00eau 13<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">[(9.1) &#8211; (8.1) + (15) \/ (13)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"c\u00e1ch-k\u00ea-khai-khi-ebitda-\u00e2m\" data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Cach_ke_khai_khi_EBITDA_am\"><\/span>C\u00e1ch k\u00ea khai khi EBITDA \u00e2m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Khi ch\u1ec9 ti\u00eau 13 \u2264 0:<\/p>\n<ul>\n<li data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.9945&quot;,&quot;kind&quot;:&quot;ordered&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.9946&quot;,&quot;checked&quot;:null}]\">H\u1ea1n m\u1ee9c l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng 0. Ph\u1ea7n l\u00e3i vay thu\u1ea7n c\u1ee7a k\u1ef3 ghi v\u00e0o ch\u1ec9 ti\u00eau 9.1.b \u0111\u1ec3 chuy\u1ec3n sang k\u1ef3 sau.<\/p>\n<\/li>\n<li data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.9945&quot;,&quot;kind&quot;:&quot;ordered&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.10058&quot;,&quot;checked&quot;:null}]\">Ch\u1ec9 ti\u00eau 14 v\u00e0 16 c\u00f3 m\u1eabu s\u1ed1 \u00e2m ho\u1eb7c b\u1eb1ng 0, kh\u00f4ng mang \u00fd ngh\u0129a so s\u00e1nh v\u1edbi 30%. Doanh nghi\u1ec7p n\u00ean ghi ch\u00fa gi\u1ea3i tr\u00ecnh trong H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<\/li>\n<li data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.9945&quot;,&quot;kind&quot;:&quot;ordered&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.10220&quot;,&quot;checked&quot;:null}]\">Chi ph\u00ed l\u00e3i vay c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc (ch\u1ec9 ti\u00eau 15) kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb th\u00eam trong n\u0103m n\u00e0y, v\u00ec kh\u00f4ng c\u00f2n d\u01b0 \u0111\u1ecba; ti\u1ebfp t\u1ee5c theo d\u00f5i theo t\u1eebng n\u0103m ph\u00e1t sinh (15. &#8211; 15.5).<\/p>\n<\/li>\n<li data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.9945&quot;,&quot;kind&quot;:&quot;ordered&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.10380&quot;,&quot;checked&quot;:null}]\">Tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, ph\u1ea7n l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1edf ch\u1ec9 ti\u00eau chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<\/li>\n<\/ul>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Vi\u1ec7c t\u00e1ch ch\u1ec9 ti\u00eau 15 theo t\u1eebng n\u0103m gi\u00fap k\u1ebf to\u00e1n bi\u1ebft kho\u1ea3n n\u00e0o s\u1eafp h\u1ebft h\u1ea1n 05 n\u0103m, tr\u00e1nh m\u1ea5t quy\u1ec1n chuy\u1ec3n.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_va_cach_xu_ly_khi_EBITDA_am\"><\/span><b>Case study th\u1ef1c t\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd khi EBITDA \u00e2m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3921\" aria-describedby=\"caption-attachment-3921\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3921\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/ase-study-thuc-te-va-cach-xu-ly-khi-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru.jpg\" alt=\"Case study th\u1ef1c t\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd khi EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/ase-study-thuc-te-va-cach-xu-ly-khi-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/ase-study-thuc-te-va-cach-xu-ly-khi-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/ase-study-thuc-te-va-cach-xu-ly-khi-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/ase-study-thuc-te-va-cach-xu-ly-khi-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/ase-study-thuc-te-va-cach-xu-ly-khi-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3921\" class=\"wp-caption-text\">Case study th\u1ef1c t\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd khi EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda r\u00f5 h\u01a1n v\u1ea5n \u0111\u1ec1 EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb, c\u00f9ng MAN &#8211; Master Accountant Network xem x\u00e9t c\u00e1c t\u00ecnh hu\u1ed1ng chuy\u00ean s\u00e2u th\u01b0\u1eddng g\u1eb7p t\u1ea1i c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Nam_dau_di_vao_hoat_dong_EBITDA_am\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: N\u0103m \u0111\u1ea7u \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, EBITDA \u00e2m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed C\u00f4ng ty A (c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb t\u1eadp \u0111o\u00e0n m\u1eb9) c\u00f3 s\u1ed1 li\u1ec7u nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Ch\u1ec9 ti\u00eau\u00a0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>S\u1ed1 ti\u1ec1n ( t\u1ef7 \u0111\u1ed3ng)<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(5) L\u1ee3i nhu\u1eadn g\u1ed9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(6) Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(7) Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(8) Doanh thu t\u00e0i ch\u00ednh, trong \u0111\u00f3 (8.1) l\u00e3i ti\u1ec1n g\u1eedi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(9) Chi ph\u00ed t\u00e0i ch\u00ednh, trong \u0111\u00f3 (9.1) chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">52<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(10) Chi ph\u00ed kh\u1ea5u hao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(11) L\u1ee3i nhu\u1eadn thu\u1ea7n = 10 &#8211; 5 &#8211; 25 + 2 &#8211; 52<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">-70<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n = 52 &#8211; 2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(13) EBITDA thu\u1ebf = -70 + 50 + 10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">-10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 3 []\"><strong>K\u1ebft qu\u1ea3:<\/strong><\/p>\n<ul>\n<li>Tr\u1ea7n l\u00e3i vay = 30% \u00d7 (\u201310) &lt; 0, n\u00ean h\u1ea1n m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng 0.<\/li>\n<li>To\u00e0n b\u1ed9 50 t\u1ef7 l\u00e3i vay thu\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u0103m 2026, k\u00ea khai t\u1ea1i ch\u1ec9 ti\u00eau 9.1.b v\u00e0 theo d\u00f5i \u0111\u1ec3 chuy\u1ec3n sang 2027 &#8211; 2031.<\/li>\n<li>L\u1ed7 k\u1ebf to\u00e1n \u201370 t\u1ef7. C\u1ed9ng l\u1ea1i 50 t\u1ef7 l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, <strong>l\u1ed7 t\u00ednh thu\u1ebf c\u00f2n -20 t\u1ef7<\/strong>. N\u0103m 2026 ch\u01b0a ph\u00e1t sinh thu\u1ebf TNDN, nh\u01b0ng s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n gi\u1ea3m t\u1eeb 70 xu\u1ed1ng 20 t\u1ef7.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_EBITDA_duong_nhung_khong_du_hap_thu_lai_vay_cu\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: EBITDA d\u01b0\u01a1ng nh\u01b0ng kh\u00f4ng \u0111\u1ee7 h\u1ea5p th\u1ee5 l\u00e3i vay c\u0169<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2025, C\u00f4ng ty A <\/span>c\u00f3 l\u1ee3i nhu\u1eadn thu\u1ea7n 65 t\u1ef7, l\u00e3i vay 28 t\u1ef7, l\u00e3i ti\u1ec1n g\u1eedi 3 t\u1ef7, kh\u1ea5u hao 12 t\u1ef7.<\/p>\n<ul style=\"text-align: justify;\">\n<li>L\u00e3i vay thu\u1ea7n 2025 = 28 \u2013 3 = 25 t\u1ef7.<\/li>\n<li>EBITDA thu\u1ebf = 65 + 25 + 12 = 102 t\u1ef7. Tr\u1ea7n = 30% \u00d7 102 = 30.6 t\u1ef7.<\/li>\n<li>Tr\u1eeb tr\u01b0\u1edbc 25 t\u1ef7 l\u00e3i vay thu\u1ea7n ph\u00e1t sinh n\u0103m 2025. D\u01b0 \u0111\u1ecba c\u00f2n l\u1ea1i 5.6 t\u1ef7.<\/li>\n<li>Tr\u1eeb th\u00eam 5.6 t\u1ef7 t\u1eeb kho\u1ea3n 50 t\u1ef7 chuy\u1ec3n sang t\u1eeb 2024. C\u00f2n <strong>44.4 t\u1ef7<\/strong> ti\u1ebfp t\u1ee5c chuy\u1ec3n (h\u1ea1n cu\u1ed1i n\u0103m 2029).<\/li>\n<li>Ch\u1ec9 ti\u00eau 14 = 25 \/ 102 = 24.51%; ch\u1ec9 ti\u00eau 16 = (25 + 50) \/ 102 = 73.53%.<\/li>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = 65 \u2013 5,6 = 59.4 t\u1ef7. Tr\u1eeb l\u1ed7 2024 chuy\u1ec3n sang 20 t\u1ef7, thu nh\u1eadp t\u00ednh thu\u1ebf 39,4 t\u1ef7, thu\u1ebf TNDN = <strong>7.88 t\u1ef7<\/strong>.<\/li>\n<\/ul>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Theo d\u00f5i ph\u1ea7n l\u00e3i vay chuy\u1ec3n sang c\u1ee7a n\u0103m 2026 qua c\u00e1c n\u0103m:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>N\u0103m\u00a0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>EBITDA thu\u1ebf<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Tr\u1ea7n 30%<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u00e3i vay thu\u1ea7n trong k\u1ef3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ph\u1ea7n n\u0103m 2024 \u0111\u01b0\u1ee3c tr\u1eeb th\u00eam<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f2n chuy\u1ec3n ti\u1ebfp<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">-10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">102<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">44.4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">152<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45.6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18.8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">173<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">51.9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18.8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Nh\u1edd EBITDA t\u0103ng d\u1ea7n, C\u00f4ng ty A tr\u1eeb h\u1ebft 50 t\u1ef7 trong n\u0103m 2029, tr\u01b0\u1edbc h\u1ea1n 2031. N\u1ebfu EBITDA ch\u1ec9 \u0111\u1ea1t kho\u1ea3ng 60 t\u1ef7 m\u1ed7i n\u0103m, d\u01b0 \u0111\u1ecba m\u1ed7i n\u0103m ch\u1ec9 c\u00f2n v\u00e0i t\u1ef7 v\u00e0 m\u1ed9t ph\u1ea7n c\u00f3 th\u1ec3 h\u1ebft h\u1ea1n chuy\u1ec3n.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Doanh_nghiep_co_lai_tien_gui_lon_hon_lai_vay\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: Doanh nghi\u1ec7p c\u00f3 l\u00e3i ti\u1ec1n g\u1eedi l\u1edbn h\u01a1n l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 l\u00e3i ti\u1ec1n g\u1eedi l\u00e0 20 t\u1ef7, chi ph\u00ed l\u00e3i vay l\u00e0 15 t\u1ef7. L\u00fac n\u00e0y chi ph\u00ed l\u00e3i vay thu\u1ea7n l\u00e0 \u00e2m 5 t\u1ef7.<\/span><\/p>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Tr\u1ea7n 30% \u00e1p d\u1ee5ng tr\u00ean <strong>l\u00e3i vay thu\u1ea7n<\/strong>, n\u00ean khi l\u00e3i vay thu\u1ea7n \u2264 0, kh\u00f4ng ph\u00e1t sinh ph\u1ea7n l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c ph\u1ea3i lo\u1ea1i, k\u1ec3 c\u1ea3 khi EBITDA \u00e2m. Chi ph\u00ed l\u00e3i vay 15 t\u1ef7 v\u1eabn ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb chung c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN.<\/p>\n<h3 id=\"tr\u01b0\u1eddng-h\u1ee3p-4-kho\u1ea3n-vay-thu\u1ed9c-di\u1ec7n-kh\u00f4ng-\u00e1p-d\u1ee5ng-tr\u1ea7n\" data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_Khoan_vay_thuoc_dien_khong_ap_dung_tran\"><\/span>Tr\u01b0\u1eddng h\u1ee3p 4: Kho\u1ea3n vay thu\u1ed9c di\u1ec7n kh\u00f4ng \u00e1p d\u1ee5ng tr\u1ea7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">C\u00f4ng ty C l\u00e0m ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n nh\u00e0 \u1edf x\u00e3 h\u1ed9i, EBITDA n\u0103m 2025 \u00e2m 15 t\u1ef7. L\u00e3i vay 8 t\u1ef7 c\u1ee7a kho\u1ea3n vay \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n nh\u00e0 \u1edf x\u00e3 h\u1ed9i thu\u1ed9c \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 16, n\u00ean <strong>kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n 30%<\/strong>. C\u00e1c kho\u1ea3n vay kh\u00e1c (n\u1ebfu c\u00f3) c\u1ee7a C\u00f4ng ty C v\u1eabn t\u00ednh theo \u0111i\u1ec3m a.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_hieu_lam_nguy_hiem_can_tranh\"><\/span><b>Nh\u1eefng hi\u1ec3u l\u1ea7m nguy hi\u1ec3m c\u1ea7n tr\u00e1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh thanh tra, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng t\u1eadp trung v\u00e0o nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p hay hi\u1ec3u sai v\u1ec1 vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_vay_ngan_hang_khong_vay_ben_lien_ket_thi_khong_bi_ap_tran\"><\/span><b>Ch\u1ec9 vay ng\u00e2n h\u00e0ng, kh\u00f4ng vay b\u00ean li\u00ean k\u1ebft th\u00ec kh\u00f4ng b\u1ecb \u00e1p tr\u1ea7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">\u0110\u00e2y l\u00e0 hi\u1ec3u l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t. Tr\u1ea7n 30% \u00e1p d\u1ee5ng cho <strong>t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/strong> c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng ph\u00e2n bi\u1ec7t kho\u1ea3n vay t\u1eeb b\u00ean li\u00ean k\u1ebft hay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp. V\u00ed d\u1ee5: doanh nghi\u1ec7p ch\u1ec9 vay ng\u00e2n h\u00e0ng nh\u01b0ng c\u00f3 giao d\u1ecbch b\u00e1n h\u00e0ng cho c\u00f4ng ty m\u1eb9 th\u00ec l\u00e3i vay ng\u00e2n h\u00e0ng v\u1eabn t\u00ednh v\u00e0o tr\u1ea7n.<\/p>\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t v\u1edbi vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft: theo \u0111i\u1ec3m d.1, d.2 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255, ri\u00eang vi\u1ec7c vay ho\u1eb7c \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh kh\u00f4ng l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft, n\u1ebfu t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111i vay.<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/\">Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Duoc_mien_lap_Ho_so_thi_khong_bi_khong_che_lai_vay\"><\/span><b>\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 th\u00ec kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Kh\u00f4ng \u0111\u00fang. Kho\u1ea3n 3 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh:<\/p>\n<blockquote>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.14412&quot;}]\"><em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/em><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_am_thi_khong_can_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>EBITDA \u00e2m th\u00ec kh\u00f4ng c\u1ea7n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng l\u1ed7 th\u00ec kh\u00f4ng c\u1ea7n h\u1ed3 s\u01a1. Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p c\u00f3 EBITDA \u00e2m th\u01b0\u1eddng b\u1ecb nghi v\u1ea5n chuy\u1ec3n gi\u00e1. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 cung c\u1ea5p trong kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u (kho\u1ea3n 3, 4 \u0110i\u1ec1u 18). Thi\u1ebfu h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh theo kho\u1ea3n 3 \u0110i\u1ec1u 21.<\/p>\n<p>Vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 \u0111\u00f2i h\u1ecfi ph\u00e2n t\u00edch, so s\u00e1nh v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ed9c l\u1eadp: t\u1ed1i thi\u1ec3u 01, 03 ho\u1eb7c 05 \u0111\u1ed1i t\u01b0\u1ee3ng t\u00f9y m\u1ee9c \u0111\u1ed9 kh\u00e1c bi\u1ec7t (kho\u1ea3n 3 \u0110i\u1ec1u 7). Doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc <a href=\"https:\/\/giaodichlienket.man.net.vn\/thue-lap-ho-so-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><strong>thu\u00ea l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong><\/a> t\u1eeb \u0111\u01a1n v\u1ecb chuy\u00ean s\u00e2u v\u1ec1 chuy\u1ec3n gi\u00e1.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nham_lan_ve_thoi_han_05_nam\"><\/span><b>Nh\u1ea7m l\u1eabn v\u1ec1 th\u1eddi h\u1ea1n 05 n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN v\u00e0 chuy\u1ec3n chi ph\u00ed l\u00e3i vay l\u00e0 hai c\u01a1 ch\u1ebf t\u00e1ch bi\u1ec7t, theo d\u00f5i tr\u00ean hai b\u1ea3ng ri\u00eang. Th\u1eddi h\u1ea1n chuy\u1ec3n l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh, n\u00ean c\u1ea7n k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 ch\u1ec9 ti\u00eau 15 Ph\u1ee5 l\u1ee5c I t\u1eebng n\u0103m, tr\u00e1nh \u0111\u1ec3 kho\u1ea3n c\u0169 h\u1ebft h\u1ea1n m\u00e0 kh\u00f4ng hay.<\/p>\n<p>\u0110\u1ec3 tr\u00e1nh sai s\u00f3t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham v\u1ea5n c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 MAN \u2013 Master Accountant Network.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_hoa_thue_danh_doanh_nghiep\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a thu\u1ebf d\u00e0nh doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng \u1ee9ng ph\u00f3 n\u1ebfu x\u1ea3y ra t\u00ecnh hu\u1ed1ng EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_cau_truc_cau_truc_von\"><\/span><b>T\u00e1i c\u1ea5u tr\u00fac c\u1ea5u tr\u00fac v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Trong giai \u0111o\u1ea1n EBITDA d\u1ef1 ki\u1ebfn \u00e2m k\u00e9o d\u00e0i, t\u1eadp \u0111o\u00e0n n\u00ean xem x\u00e9t t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 thay v\u00ec t\u0103ng n\u1ee3 vay. V\u1ed1n g\u00f3p kh\u00f4ng ph\u00e1t sinh l\u00e3i vay n\u00ean kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf theo kho\u1ea3n 3 \u0110i\u1ec1u 16. L\u01b0u \u00fd: n\u1ebfu v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a g\u00f3p \u0111\u1ee7 theo ti\u1ebfn \u0111\u1ed9, l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n v\u1ed1n c\u00f2n thi\u1ebfu \u0111\u00e3 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo ph\u00e1p lu\u1eadt thu\u1ebf TNDN.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_tri_dong_tien_tap_trung\"><\/span><b>Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n t\u1eadp trung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Ti\u1ec1n nh\u00e0n r\u1ed7i g\u1eedi ng\u00e2n h\u00e0ng t\u1ea1o l\u00e3i ti\u1ec1n g\u1eedi, gi\u00fap gi\u1ea3m l\u00e3i vay thu\u1ea7n (Tr\u01b0\u1eddng h\u1ee3p 3). \u0110i\u1ec1u ph\u1ed1i d\u00f2ng ti\u1ec1n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong t\u1eadp \u0111o\u00e0n ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, v\u00ec vay, cho vay gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft c\u0169ng l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<h3 id=\"theo-d\u00f5i-d\u01b0-\u0111\u1ecba-h\u1ea5p-th\u1ee5-l\u00e3i-vay-chuy\u1ec3n-sang\" data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Theo_doi_du_dia_hap_thu_lai_vay_chuyen_sang\"><\/span>Theo d\u00f5i d\u01b0 \u0111\u1ecba h\u1ea5p th\u1ee5 l\u00e3i vay chuy\u1ec3n sang<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">L\u1eadp b\u1ea3ng theo d\u00f5i ch\u1ec9 ti\u00eau 15 theo t\u1eebng n\u0103m ph\u00e1t sinh (nh\u01b0 b\u1ea3ng \u1edf Tr\u01b0\u1eddng h\u1ee3p 2). \u01af\u1edbc t\u00ednh EBITDA c\u00e1c n\u0103m sau \u0111\u1ec3 bi\u1ebft kho\u1ea3n n\u00e0o c\u00f3 nguy c\u01a1 h\u1ebft h\u1ea1n 05 n\u0103m, t\u1eeb \u0111\u00f3 c\u00e2n nh\u1eafc th\u1eddi \u0111i\u1ec3m tr\u1ea3 b\u1edbt n\u1ee3 vay.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_ho_so_giai_trinh\"><\/span><b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Trong H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), ph\u00e2n t\u00edch c\u00e1c y\u1ebfu t\u1ed1 th\u1ecb tr\u01b0\u1eddng, chi ph\u00ed gia nh\u1eadp ng\u00e0nh, giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh l\u00fd do EBITDA \u00e2m. H\u1ed3 s\u01a1 minh b\u1ea1ch gi\u00fap c\u01a1 quan thu\u1ebf th\u1ea5y EBITDA \u00e2m \u0111\u1ebfn t\u1eeb \u0111\u1eb7c th\u00f9 kinh doanh, kh\u00f4ng ph\u1ea3i h\u00e0nh vi chuy\u1ec3n gi\u00e1.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_thanh_tra_va_goc_nhin_tu_phia_Co_quan_Thue\"><\/span><b>R\u1ee7i ro thanh tra v\u00e0 g\u00f3c nh\u00ecn t\u1eeb ph\u00eda C\u01a1 quan Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3920\" aria-describedby=\"caption-attachment-3920\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3920\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thanh-tra-ve-viec-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru.jpg\" alt=\"R\u1ee7i ro thanh tra v\u1ec1 vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thanh-tra-ve-viec-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thanh-tra-ve-viec-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thanh-tra-ve-viec-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thanh-tra-ve-viec-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thanh-tra-ve-viec-EBITDA-am-thi-chi-phi-lai-vay-co-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3920\" class=\"wp-caption-text\">R\u1ee7i ro thanh tra v\u1ec1 vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">C\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m tra doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (kho\u1ea3n 1 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255). Doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay b\u1ea5t th\u01b0\u1eddng ho\u1eb7c EBITDA \u00e2m k\u00e9o d\u00e0i d\u1ec5 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n ki\u1ec3m tra.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_Hop_ly_%E2%80%93_Hop_le\"><\/span><b>Ki\u1ec3m tra t\u00ednh H\u1ee3p l\u00fd &#8211; H\u1ee3p l\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Tr\u1ea7n 30% ch\u1ec9 l\u00e0 l\u1edbp ki\u1ec3m so\u00e1t sau c\u00f9ng. Tr\u01b0\u1edbc \u0111\u00f3, kho\u1ea3n l\u00e3i vay ph\u1ea3i l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo Lu\u1eadt Thu\u1ebf TNDN. L\u00e3i vay tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft c\u0169ng ph\u1ea3i theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp; \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 255 n\u00eau r\u00f5 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u00e1p d\u1ee5ng cho &#8220;thanh to\u00e1n l\u00e3i vay trong ho\u1ea1t \u0111\u1ed9ng vay v\u00e0 cho vay&#8221;.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_voi_cac_doanh_nghiep_cung_nganh_Benchmarking\"><\/span><b>So s\u00e1nh v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh (Benchmarking)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">N\u1ebfu EBITDA c\u1ee7a doanh nghi\u1ec7p \u00e2m trong khi \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f9ng ng\u00e0nh \u0111\u1ec1u d\u01b0\u01a1ng, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ch\u1ecbu r\u1ee7i ro h\u00e0ng t\u1ed3n kho, r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 14 quy \u0111\u1ecbnh doanh nghi\u1ec7p n\u00e0y kh\u00f4ng g\u00e1nh ch\u1ecbu l\u1ed7 ph\u00e1t sinh t\u1eeb c\u00e1c r\u1ee7i ro \u0111\u00f3. T\u1ee9c l\u00e0 EBITDA \u00e2m \u1edf nh\u00f3m n\u00e0y c\u00f3 nguy c\u01a1 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn, ngo\u00e0i vi\u1ec7c b\u1ecb lo\u1ea1i l\u00e3i vay.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay thu\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m \u0111\u00f3, nh\u01b0ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u1ed1i \u0111a 05 n\u0103m ti\u1ebfp theo. Quy \u0111\u1ecbnh v\u1ec1 tr\u1ea7n 30% gi\u1eef nguy\u00ean so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132; thay \u0111\u1ed5i doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd l\u00e0 m\u1eabu Ph\u1ee5 l\u1ee5c I m\u1edbi v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 23.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c ki\u1ec3m tra cho doanh nghi\u1ec7p:<\/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 ch\u00ednh x\u00e1c c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft trong n\u0103m.<\/span><\/li>\n<li aria-level=\"1\">\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.18523&quot;,&quot;kind&quot;:&quot;check&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.18687&quot;,&quot;checked&quot;:false}]\">Ki\u1ec3m tra kho\u1ea3n vay c\u00f3 thu\u1ed9c di\u1ec7n kh\u00f4ng \u00e1p d\u1ee5ng tr\u1ea7n (\u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 16).<\/p>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n th\u1eed EBITDA theo c\u00f4ng th\u1ee9c thu\u1ebf ngay t\u1eeb qu\u00fd 2, qu\u00fd 3 h\u00e0ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.18523&quot;,&quot;kind&quot;:&quot;check&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.18687&quot;,&quot;checked&quot;:false}]\">Ki\u1ec3m tra kho\u1ea3n vay c\u00f3 thu\u1ed9c di\u1ec7n kh\u00f4ng \u00e1p d\u1ee5ng tr\u1ea7n (\u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 16).<\/p>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<p data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.18523&quot;,&quot;kind&quot;:&quot;check&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;m1wvvnvyrnj.18937&quot;,&quot;checked&quot;:false}]\">Ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026.<\/p>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ch\u1eb7t ch\u1ebd th\u1eddi h\u1ea1n 5 n\u0103m chuy\u1ec3n chi ph\u00ed l\u00e3i vay \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kh\u1ed1ng ch\u1ebf l\u00e3i vay l\u00e0 nh\u1eefng n\u1ed9i dung c\u1ef1c k\u1ef3 ph\u1ee9c t\u1ea1p. Hi\u1ec3u \u0111\u00fang vi\u1ec7c EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n l\u00e0 ngh\u1ec7 thu\u1eadt qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p trong k\u1ef7 nguy\u00ean minh b\u1ea1ch thu\u1ebf to\u00e0n c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong> \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<h3><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 \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/li>\n<li aria-level=\"1\"><b>Mobile\/Zalo:<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>Email:<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\"><strong>Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/strong>\u00a0<\/a><\/li>\n<li aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\"><strong>Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/strong>\u00a0<\/a><\/li>\n<\/ul>\n<p>Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <strong><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/strong>. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/p>\n<h2 id=\"c\u00e2u-h\u1ecfi-th\u01b0\u1eddng-g\u1eb7p-v\u1ec1-ebitda-\u00e2m-v\u00e0-chi-ph\u00ed-l\u00e3i-vay\" data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_EBITDA_am_va_chi_phi_lai_vay\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 EBITDA \u00e2m v\u00e0 chi ph\u00ed l\u00e3i vay<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"ebitda-\u00e2m-th\u00ec-chi-ph\u00ed-l\u00e3i-vay-c\u00f3-\u0111\u01b0\u1ee3c-tr\u1eeb-kh\u00f4ng\" data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"EBITDA_am_thi_chi_phi_lai_vay_co_duoc_tru_khong\"><\/span>EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m EBITDA \u00e2m. Theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA thu\u1ebf; khi EBITDA \u2264 0, h\u1ea1n m\u1ee9c b\u1eb1ng 0. Ph\u1ea7n b\u1ecb lo\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 sau theo \u0111i\u1ec3m b.<\/p>\n<h3 id=\"chi-ph\u00ed-l\u00e3i-vay-b\u1ecb-lo\u1ea1i-\u0111\u01b0\u1ee3c-chuy\u1ec3n-sang-n\u0103m-sau-t\u1ed1i-\u0111a-bao-l\u00e2u\" data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_bi_loai_duoc_chuyen_sang_nam_sau_toi_da_bao_lau\"><\/span>Chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau t\u1ed1i \u0111a bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh. V\u00ed d\u1ee5: l\u00e3i vay b\u1ecb lo\u1ea1i n\u0103m 2026 \u0111\u01b0\u1ee3c chuy\u1ec3n trong c\u00e1c n\u0103m 2027 &#8211; 2031. H\u1ebft th\u1eddi h\u1ea1n, ph\u1ea7n ch\u01b0a tr\u1eeb h\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp.<\/p>\n<h3 id=\"n\u0103m-sau-c\u00f3-l\u00e3i-l\u00e3i-vay-c\u0169-\u0111\u01b0\u1ee3c-tr\u1eeb-nh\u01b0-th\u1ebf-n\u00e0o\" data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nam_sau_co_lai_lai_vay_cu_duoc_tru_nhu_the_nao\"><\/span>N\u0103m sau c\u00f3 l\u00e3i, l\u00e3i vay c\u0169 \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>L\u00e3i vay thu\u1ea7n ph\u00e1t sinh trong n\u0103m \u0111\u01b0\u1ee3c x\u00e9t tr\u01b0\u1edbc. Ph\u1ea7n chuy\u1ec3n sang ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb trong kho\u1ea3ng d\u01b0 \u0111\u1ecba c\u00f2n l\u1ea1i d\u01b0\u1edbi 30% EBITDA. V\u00ed d\u1ee5: EBITDA 102 t\u1ef7, tr\u1ea7n 30.6 t\u1ef7, l\u00e3i vay thu\u1ea7n trong n\u0103m 25 t\u1ef7, th\u00ec ch\u1ec9 tr\u1eeb th\u00eam \u0111\u01b0\u1ee3c 5.6 t\u1ef7 l\u00e3i vay c\u0169.<\/p>\n<h3 id=\"ebitda-\u00e2m-b\u1ecb-lo\u1ea1i-l\u00e3i-vay-th\u00ec-c\u00f3-ph\u1ea3i-n\u1ed9p-thu\u1ebf-ngay-kh\u00f4ng\" data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"EBITDA_am_bi_loai_lai_vay_thi_co_phai_nop_thue_ngay_khong\"><\/span>EBITDA \u00e2m b\u1ecb lo\u1ea1i l\u00e3i vay th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf ngay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng. Khi EBITDA \u2264 0, c\u1ed9ng l\u1ea1i l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u1eabn cho k\u1ebft qu\u1ea3 l\u1ed7 t\u00ednh thu\u1ebf, ch\u1ec9 l\u00e0 s\u1ed1 l\u1ed7 nh\u1ecf h\u01a1n. V\u00ed d\u1ee5: l\u1ed7 k\u1ebf to\u00e1n 70 t\u1ef7, l\u00e3i vay b\u1ecb lo\u1ea1i 50 t\u1ef7, l\u1ed7 t\u00ednh thu\u1ebf c\u00f2n 20 t\u1ef7. Thu\u1ebf s\u1ebd ph\u00e1t sinh s\u1edbm h\u01a1n \u1edf nh\u1eefng n\u0103m c\u00f3 l\u00e3i v\u00ec s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n \u00edt \u0111i.<\/p>\n<h3 id=\"l\u00e3i-vay-b\u1ecb-lo\u1ea1i-t\u1eeb-n\u0103m-20202023-theo-ngh\u1ecb-\u0111\u1ecbnh-202025-c\u00f3-c\u00f2n-\u0111\u01b0\u1ee3c-chuy\u1ec3n-kh\u00f4ng\" data-lfile-container=\"483ab674-db12-478e-8486-93e675faedd4\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Lai_vay_bi_loai_tu_nam_2020_%E2%80%93_2023_theo_Nghi_dinh_202025_co_con_duoc_chuyen_khong\"><\/span>L\u00e3i vay b\u1ecb lo\u1ea1i t\u1eeb n\u0103m 2020 &#8211; 2023 theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025 c\u00f3 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f2n. Kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255 cho ph\u00e9p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng? EBITDA \u00e2m (ho\u1eb7c b\u1eb1ng 0) th\u00ec chi ph\u00ed l\u00e3i vay thu\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong n\u0103m \u0111\u00f3, nh\u01b0ng kh\u00f4ng m\u1ea5t h\u1eb3n. Ph\u1ea7n b\u1ecb lo\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, theo [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3919,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3918","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\/3918","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=3918"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3918\/revisions"}],"predecessor-version":[{"id":5319,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3918\/revisions\/5319"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3919"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}