{"id":3925,"date":"2026-10-22T09:30:58","date_gmt":"2026-10-22T02:30:58","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3925"},"modified":"2026-10-22T09:42:38","modified_gmt":"2026-10-22T02:42:38","slug":"cong-thuc-tinh-chi-phi-lai-vay-duoc-tru","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/","title":{"rendered":"C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 255"},"content":{"rendered":"<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 <strong><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\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong>, t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3. Ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Tam_quan_trong_cua_viec_xac_dinh_chi_phi_lai_vay_trong_giao_dich_lien_ket\" >\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u5229\u606f\u8d39\u7528\u7684\u91cd\u8981\u6027\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Nhan_dien_Giao_dich_lien_ket_Tien_de_de_ap_dung_cong_thuc\" >\u8bc6\u522b\u5173\u8054\u65b9\u4ea4\u6613\uff1a\u5e94\u7528\u8be5\u516c\u5f0f\u7684\u524d\u63d0\u6761\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Cong_thuc_tinh_chi_phi_lai_vay_duoc_tru_theo_Nghi_dinh_2552026ND-CP\" >C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Cong_thuc_xac_dinh_muc_khong_che\" >C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ee9c kh\u1ed1ng ch\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Cac_xac_dinh_chi_phi_lai_vay_duoc_tru\" >C\u00e1c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Nghi_dinh_2552026ND-CP_bo_sung_ngoai_le_khong_ap_dung_muc_khong_che_30\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung ngo\u1ea1i l\u1ec7 kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf 30%<\/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\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Dieu_kien_can_va_du_de_ap_dung_cong_thuc_tinh_chi_phi_lai_vay_duoc_tru\" >\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u7684\u516c\u5f0f\u7684\u5fc5\u8981\u548c\u5145\u5206\u6761\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Co_che_chuyen_chi_phi_lai_vay_chua_duoc_tru_sang_ky_sau\" >C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb sang k\u1ef3 sau<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Nhung_sai_sot_trong_yeu_khi_van_dung_cong_thuc_tinh_chi_phi_lai_vay_duoc_tru\" >\u5e94\u7528\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u7684\u516c\u5f0f\u65f6\u51fa\u73b0\u7684\u4e3b\u8981\u9519\u8bef\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Vi_du_thuc_tien_va_Phan_tich_chuyen_sau\" >\u5b9e\u9645\u6848\u4f8b\u4e0e\u6df1\u5165\u5206\u6790<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Ke_khai_chi_phi_lai_vay_theo_Nghi_dinh_2552026ND-CP\" >K\u00ea khai chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/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\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Chien_luoc_quan_tri_thue_lai_vay_cho_doanh_nghiep_nam_2026\" >2026\u5e74\u4f01\u4e1a\u7a0e\u52a1\u53ca\u5229\u606f\u7ba1\u7406\u7b56\u7565<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Cau_hoi_thuong_gap_ve_cong_thuc_tinh_chi_phi_lai_vay_duoc_tru\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Muc_khong_che_chi_phi_lai_vay_30_ap_dung_cho_nhung_doanh_nghiep_nao\" >M\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% \u00e1p d\u1ee5ng cho nh\u1eefng doanh nghi\u1ec7p n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_nam_sau_khong\" >\u8d85\u8fc7 30% EBITDA \u91d1\u989d\u7684\u5229\u606f\u652f\u51fa\u80fd\u5426\u7ed3\u8f6c\u5230\u4e0b\u4e00\u5e74\uff1f<\/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\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Nhung_khoan_vay_nao_khong_ap_dung_muc_khong_che_chi_phi_lai_vay_30\" >Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30%?<\/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\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Doanh_nghiep_co_giao_dich_lien_ket_nhung_chi_vay_ngan_hang_doc_lap_co_phai_ap_dung_gioi_han_30_khong\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng ch\u1ec9 vay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n 30% kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/#Chi_phi_lai_vay_nam_trong_gioi_han_30_co_duong_nhien_duoc_tru_khi_tinh_thue_TNDN_khong\" >Chi ph\u00ed l\u00e3i vay n\u1eb1m trong gi\u1edbi h\u1ea1n 30% c\u00f3 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_xac_dinh_chi_phi_lai_vay_trong_giao_dich_lien_ket\"><\/span><b>\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u5229\u606f\u8d39\u7528\u7684\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n hi\u1ec3u r\u1eb1ng ki\u1ec3m so\u00e1t v\u1ed1n m\u1ecfng (thin capitalization) l\u00e0 m\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, nay l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Khi doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c m\u1ed1i quan h\u1ec7 nh\u01b0: vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9, vay t\u1eeb l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh, ho\u1eb7c c\u00e1c b\u00ean c\u00f3 c\u00f9ng s\u1ef1 ki\u1ec3m so\u00e1t, c\u01a1 quan thu\u1ebf s\u1ebd \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb d\u1ef1a tr\u00ean ch\u1ec9 s\u1ed1 EBITDA \u0111\u1ec3 ng\u0103n ch\u1eb7n h\u00e0nh vi chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c sang c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9519\u8bef\u5730\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u516c\u5f0f\u5f80\u5f80\u4f1a\u5bfc\u81f4\u5de8\u989d\u4f01\u4e1a\u6240\u5f97\u7a0e\u6b20\u7f34\uff0c\u5e76\u5728\u5b9e\u9645\u5ba1\u8ba1\u4e2d\u88ab\u5904\u4ee5\u6ede\u7eb3\u91d1\u3002\u8fd9\u79cd\u60c5\u51b5\u57282026\u5e74\u5c24\u4e3a\u7a81\u51fa\uff0c\u5c4a\u65f6\u7a0e\u52a1\u673a\u5173\u7684\u5927\u6570\u636e\u7cfb\u7edf\u5c06\u5b9e\u73b0\u540c\u6b65\uff0c\u8d22\u52a1\u62a5\u544a\u4e0e\u7a0e\u52a1\u673a\u5173\u6570\u636e\u4e4b\u95f4\u7684\u4efb\u4f55\u5dee\u5f02\u90fd\u5c06\u66f4\u52a0\u660e\u663e\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-to-khai-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7cfb\u7edf\u4f1a\u81ea\u52a8\u68c0\u6d4b\u5230\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_Giao_dich_lien_ket_Tien_de_de_ap_dung_cong_thuc\"><\/span><b>\u8bc6\u522b\u5173\u8054\u65b9\u4ea4\u6613\uff1a\u5e94\u7528\u8be5\u516c\u5f0f\u7684\u524d\u63d0\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5e94\u7528\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u516c\u5f0f\u4e4b\u524d\uff0c\u4f01\u4e1a\u5fc5\u987b\u786e\u5b9a\u5176\u662f\u5426\u5c5e\u4e8e\u7b2c132\u53f7\u6cd5\u4ee4\u7684\u9002\u7528\u8303\u56f4\u3002\u5e38\u89c1\u60c5\u51b5\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u5411\u53e6\u4e00\u5bb6\u4f01\u4e1a\u501f\u6b3e\uff0c\u8d37\u6b3e\u91d1\u989d\u81f3\u5c11\u5360\u6240\u6709\u8005\u6743\u76ca\u7684 25%\uff0c\u5e76\u4e14\u5360\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u4ee5\u4ece\u7ba1\u7406\u6216\u63a7\u5236\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u8005\u4e0e\u4f01\u4e1a\u6709\u5bb6\u5ead\u5173\u7cfb\u7684\u4e2a\u4eba\uff08\u914d\u5076\u3001\u7236\u6bcd\u7b49\uff09\u90a3\u91cc\u501f\u6b3e\uff0c\u524d\u63d0\u662f\u8d37\u6b3e\u91d1\u989d\u81f3\u5c11\u7b49\u4e8e\u6240\u6709\u8005\u6295\u5165\u8d44\u672c\u7684 10%\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>C\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026:<\/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<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u8fd9\u4e9b\u5173\u7cfb\u6ca1\u6709\u88ab\u6b63\u786e\u8bc6\u522b\uff0c\u7701\u7565\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u516c\u5f0f\u5c06\u4f7f\u4f01\u4e1a\u9762\u4e34\u88ab\u591a\u6536\u8d39\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_chi_phi_lai_vay_duoc_tru_theo_Nghi_dinh_2552026ND-CP\"><\/span>C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf 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.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_xac_dinh_muc_khong_che\"><\/span><b>C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ee9c kh\u1ed1ng ch\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u6b65\uff1a\u786e\u5b9a\u51c0\u5229\u606f\u652f\u51fa\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e3i vay thu\u1ea7n = Chi ph\u00ed l\u00e3i vay &#8211; L\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh EBITDA theo quy \u0111\u1ecbnh<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh + L\u00e3i vay thu\u1ea7n + Kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh m\u1ee9c kh\u1ed1ng ch\u1ebf<\/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;\">M\u1ee9c kh\u1ed1ng ch\u1ebf = 30% x EBITDA<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_xac_dinh_chi_phi_lai_vay_duoc_tru\"><\/span>C\u00e1c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Khi t\u00ednh gi\u1edbi h\u1ea1n theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3, l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3, l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu chi ph\u00ed l\u00e3i vay thu\u1ea7n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA, gi\u1edbi h\u1ea1n n\u00e0y kh\u00f4ng l\u00e0m ph\u00e1t sinh ph\u1ea7n l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n. N\u1ebfu chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 v\u00e0 xem x\u00e9t c\u01a1 ch\u1ebf chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan theo ph\u00e1p lu\u1eadt thu\u1ebf TNDN.<\/p>\n<blockquote><p><strong>\u53c2\u8003\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-ebitda\/\">EBITDA \u8ba1\u7b97\u516c\u5f0f\u4ee5\u53ca\u5982\u4f55\u5c06\u5176\u4e0e EBIT \u533a\u5206\u5f00\u6765\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_bo_sung_ngoai_le_khong_ap_dung_muc_khong_che_30\"><\/span><strong>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung ngo\u1ea1i l\u1ec7 kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf 30%<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Theo \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u1ec1 m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n<ul style=\"text-align: justify;\">\n<li>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 s\u1ed1 96\/2025\/QH15.<\/li>\n<li>C\u00e1c kho\u1ea3n vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 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>\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\uff08ODA\uff09\u8d37\u6b3e\u548c\u653f\u5e9c\u4f18\u60e0\u8d37\u6b3e\u662f\u653f\u5e9c\u5411\u56fd\u5916\u501f\u6b3e\u5e76\u8f6c\u8d37\u7ed9\u4f01\u4e1a\u7684\u5f62\u5f0f\u3002<\/li>\n<li>C\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, g\u1ed3m ch\u01b0\u01a1ng tr\u00ecnh n\u00f4ng th\u00f4n m\u1edbi v\u00e0 gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng.<\/li>\n<li>C\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \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\u01b0 nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, nh\u00e0 \u1edf sinh vi\u00ean, nh\u00e0 \u1edf x\u00e3 h\u1ed9i v\u00e0 d\u1ef1 \u00e1n ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng kh\u00e1c.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_can_va_du_de_ap_dung_cong_thuc_tinh_chi_phi_lai_vay_duoc_tru\"><\/span><b>\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u7684\u516c\u5f0f\u7684\u5fc5\u8981\u548c\u5145\u5206\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3929\" aria-describedby=\"caption-attachment-3929\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3929\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-can-va-du-de-ap-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7 \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c 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\/Dieu-kien-can-va-du-de-ap-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-can-va-du-de-ap-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-can-va-du-de-ap-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-can-va-du-de-ap-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-can-va-du-de-ap-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3929\" class=\"wp-caption-text\">\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u7684\u516c\u5f0f\u7684\u5fc5\u8981\u548c\u5145\u5206\u6761\u4ef6\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4f7f\u5229\u606f\u652f\u51fa\u8ba1\u7b97\u516c\u5f0f\u5f97\u51fa\u7684\u6570\u636e\u80fd\u591f\u88ab\u7a0e\u52a1\u673a\u5173\u63a5\u53d7\uff0c\u8be5\u652f\u51fa\u5fc5\u987b\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u4e8e\u5546\u4e1a\u76ee\u7684\uff1a\u4f01\u4e1a\u5fc5\u987b\u63d0\u4f9b\u6587\u4ef6\u8bc1\u660e\u8d37\u6b3e\u7528\u9014\uff08\u4f8b\u5982\u5546\u4e1a\u8ba1\u5212\u4e66\u3001\u6295\u8d44\u9879\u76ee\uff09\u3002\u8d37\u6b3e\u8d44\u91d1\u5fc5\u987b\u7528\u4e8e\u4ea7\u751f\u5e94\u7a0e\u6536\u5165\u7684\u5b9e\u9645\u6d3b\u52a8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ce8\u518c\u8d44\u672c\uff1a\u8fd9\u662f\u7b2c\u4e00\u9053\u5173\u5361\u3002\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u6295\u8d44\u767b\u8bb0\u8bc1\u6216\u516c\u53f8\u7ae0\u7a0b\u4e2d\u89c4\u5b9a\u7684\u65f6\u95f4\u8868\u7f34\u7eb3\u5168\u989d\u6ce8\u518c\u8d44\u672c\u3002\u5982\u679c\u672a\u8db3\u989d\u7f34\u7eb3\uff0c\u4e0e\u8d44\u672c\u7f3a\u53e3\u76f8\u5173\u7684\u5229\u606f\u652f\u51fa\u5c06\u7acb\u5373\u4e0d\u4e88\u6263\u9664\uff0c\u4e14\u4e0d\u8ba1\u5165\u8ba1\u7b9730%\u95e8\u69db\u7684\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u516c\u5f0f\u4e2d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u7387\uff1a\u5bf9\u4e8e\u975e\u4fe1\u8d37\u673a\u6784\u8d37\u6b3e\uff08\u4f8b\u5982\u4e2a\u4eba\u8d37\u6b3e\u3001\u975e\u94f6\u884c\u6bcd\u516c\u53f8\u8d37\u6b3e\uff09\uff0c\u5229\u7387\u4e0d\u5f97\u8d85\u8fc7\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u5728\u501f\u6b3e\u65f6\u516c\u5e03\u7684\u57fa\u672c\u5229\u7387\u3002\u5982\u679c\u8d85\u8fc7\u8be5\u5229\u7387\uff0c\u8d85\u51fa\u90e8\u5206\u5728\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u65f6\u5c06\u88ab\u6263\u9664\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u6b3e\u51ed\u8bc1\uff1a\u6839\u636e\u4f01\u4e1a\u6240\u5f97\u7a0e\u89c4\u5b9a\uff0c\u4f01\u4e1a\u4e4b\u95f4\u7684\u8d37\u6b3e\u4ea4\u6613\u5fc5\u987b\u4f7f\u7528\u975e\u73b0\u91d1\u65b9\u5f0f\uff08\u94f6\u884c\u8f6c\u8d26\uff09\u8fdb\u884c\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><strong>\u53c2\u89c1\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-vuot-30-ebitda\/\">C\u00e1ch x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_chuyen_chi_phi_lai_vay_chua_duoc_tru_sang_ky_sau\"><\/span><b>C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb sang k\u1ef3 sau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, 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.<\/p>\n<p style=\"text-align: justify;\">Khi th\u1ef1c hi\u1ec7n, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Theo d\u00f5i ri\u00eang ph\u1ea7n chi ph\u00ed ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb: X\u00e1c \u0111\u1ecbnh s\u1ed1 chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n chuy\u1ec3n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li>Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n: \u0110\u1ed1i chi\u1ebfu m\u1ee9c kh\u1ed1ng ch\u1ebf c\u1ee7a k\u1ef3 ti\u1ebfp theo v\u00e0 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01b0\u1ee3c chuy\u1ec3n.<\/li>\n<li>Ki\u1ec3m so\u00e1t th\u1eddi h\u1ea1n 5 n\u0103m: Theo d\u00f5i th\u1eddi gian chuy\u1ec3n 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 kho\u1ea3n chi ph\u00ed ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c 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.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8f6c\u79fb\u539f\u5219\uff1a\u5728\u4e0b\u4e00\u5e74\u5ea6\uff0c\u4f01\u4e1a\u4ecd\u9700\u4f7f\u7528\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u7684\u516c\u5f0f\u91cd\u590d\u8ba1\u7b97\u6b65\u9aa4\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\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;\">\u53ef\u62b5\u6263\u5229\u606f\u603b\u989d = \uff08\u672c\u5e74\u5ea6\u53d1\u751f\u7684\u5229\u606f + \u4e0a\u5e74\u7ed3\u8f6c\u5229\u606f\uff09<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u603b\u989d\u4e0d\u5f97\u8d85\u8fc7 30% EBITDA\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_trong_yeu_khi_van_dung_cong_thuc_tinh_chi_phi_lai_vay_duoc_tru\"><\/span><b>\u5e94\u7528\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u7684\u516c\u5f0f\u65f6\u51fa\u73b0\u7684\u4e3b\u8981\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3927\" aria-describedby=\"caption-attachment-3927\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3927\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-sai-sot-trong-yeu-khi-van-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru.jpg\" alt=\"Nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu khi v\u1eadn d\u1ee5ng c\u00f4ng th\u1ee9c 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\/Nhung-sai-sot-trong-yeu-khi-van-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-sai-sot-trong-yeu-khi-van-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-sai-sot-trong-yeu-khi-van-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-sai-sot-trong-yeu-khi-van-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-sai-sot-trong-yeu-khi-van-dung-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3927\" class=\"wp-caption-text\">\u5e94\u7528\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u8d39\u7528\u7684\u516c\u5f0f\u65f6\u51fa\u73b0\u7684\u4e3b\u8981\u9519\u8bef\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u652f\u6301\u548c\u5904\u7406\u6848\u4f8b\u7684\u7ecf\u9a8c\uff0cMAN \u2013 Master Accountant Network \u603b\u7ed3\u51fa\u5bfc\u81f4\u4f01\u4e1a\u62d6\u6b20\u5927\u91cf\u7a0e\u6b3e\u7684 4 \u4e2a\u9519\u8bef\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u9002\u7528\u8303\u56f4\u7684\u8bef\u89e3\uff1a\u8bb8\u591a\u4f01\u4e1a\u8ba4\u4e3a\uff0c\u5982\u679c\u4e0d\u5411\u5173\u8054\u65b9\u501f\u6b3e\uff0c\u5219\u4e0d\u53d730%\u4e0a\u9650\u7684\u9650\u5236\u3002\u4f46\u5b9e\u9645\u4e0a\uff0c\u53ea\u8981\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff08\u4f8b\u5982\uff0c\u5411\u6bcd\u516c\u53f8\u9500\u552e\u5546\u54c1\uff09\uff0c\u6240\u6709\u5229\u606f\u652f\u51fa\uff08\u5305\u62ec\u6765\u81ea\u72ec\u7acb\u94f6\u884c\u7684\u5229\u606f\u652f\u51fa\uff09\u90fd\u5fc5\u987b\u8ba1\u516530%\u9650\u989d\u4e0b\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u8ba1\u7b97\u516c\u5f0f\u4e2d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fd8\u8bb0\u62b5\u6d88\u5229\u606f\u6536\u5165\uff1a\u76f4\u63a5\u5c06\u603b\u5229\u606f\u652f\u51fa\uff08\u539f\u59cb\u6570\u5b57\uff09\u4e0e 30% EBITDA \u8fdb\u884c\u6bd4\u8f83\uff0c\u800c\u4e0d\u6263\u9664\u5b58\u6b3e\u5229\u606f\u6536\u5165\uff0c\u8fd9\u662f\u4e00\u4e2a\u5f88\u5927\u7684\u7f3a\u70b9\uff0c\u5bfc\u81f4\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u516c\u5f0f\u7ed3\u679c\u8fc7\u9ad8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA \u8ba1\u7b97\u9519\u8bef\uff1a\u672a\u5c06\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u6216\u5546\u8a89\u5206\u914d\u52a0\u56de\u51c0\u5229\u6da6\uff0c\u5bfc\u81f4 EBITDA \u5206\u6bcd\u4f4e\u4e8e\u5b9e\u9645\u503c\uff0c\u5e76\u7f29\u5c0f\u4e86\u53ef\u6263\u9664\u8d39\u7528\u7684\u4e0a\u9650\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u8bc1\u660e\u72ec\u7acb\u6027\u7684\u6587\u4ef6\uff1a\u5bf9\u4e8e\u5173\u8054\u65b9\u8d37\u6b3e\uff0c\u9664\u4e86\u6b63\u786e\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u5916\uff0c\u4f01\u4e1a\u8fd8\u9700\u8981\u901a\u8fc7\u6bd4\u8f83\u5b9a\u4ef7\u6cd5\u8bc1\u660e\u5229\u7387\u662f\u5e02\u573a\u5229\u7387\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf, doanh nghi\u1ec7p n\u00ean tham v\u1ea5n \u00fd ki\u1ebfn <\/span><span style=\"font-weight: 400;\">t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n h\u1ed7 tr\u1ee3 x\u1eed l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_tien_va_Phan_tich_chuyen_sau\"><\/span><b>\u5b9e\u9645\u6848\u4f8b\u4e0e\u6df1\u5165\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u89e3\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u516c\u5f0f\u5728\u5b9e\u8df5\u4e2d\u662f\u5982\u4f55\u8fd0\u4f5c\u7684\uff0c\u8ba9\u6211\u4eec\u5206\u6790\u4e00\u4e0b G \u5236\u9020\u80a1\u4efd\u516c\u53f8\uff08\u8be5\u516c\u53f8\u4e0e\u5176\u5728\u65b0\u52a0\u5761\u7684\u6bcd\u516c\u53f8\u6709\u9500\u552e\u4ea4\u6613\uff092025 \u5e74\u7684\u7a0e\u52a1\u7ed3\u7b97\u6848\u4f8b\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u7684\u8d22\u52a1\u4fe1\u606f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u524d\u4f1a\u8ba1\u5229\u6da6\uff1a400\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u5229\u606f\u652f\u51fa\uff08\u6765\u81ea\u5546\u4e1a\u94f6\u884c\uff09\uff1a250\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u94f6\u884c\u5b58\u6b3e\u5229\u606f\u6536\u5165\uff1a30\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u8d39\u7528\uff1a150\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u4e0d\u53ef\u6263\u9664\u7684\u8d39\u7528\uff08\u7a0e\u52a1\u7ed3\u7b97\u65f6\u4e0d\u5141\u8bb8\u6263\u9664\uff0c\u4f8b\u5982\u6ca1\u6709\u53d1\u7968\u7684\u62db\u5f85\u8d39\uff09\uff1a20\u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b65\u9aa4\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;\">\u6b65\u9aa4 1\uff1a\u8ba1\u7b97\u51c0\u5229\u606f\u652f\u51fa\u3002\u5e94\u7528\u5229\u606f\u652f\u51fa\u8ba1\u7b97\u516c\u5f0f\u7684\u7b2c\u4e00\u90e8\u5206\uff1a250 \u4ebf\uff08\u5229\u606f\u652f\u51fa\uff09- 30 \u4ebf\uff08\u5b58\u6b3e\u5229\u606f\uff09= 220 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 2\uff1a\u6839\u636e\u7a0e\u52a1\u76ee\u6807\u786e\u5b9a EBITDA\u3002\u5728\u6b64\u6b65\u9aa4\u4e2d\uff0c\u4f1a\u8ba1\u5e08\u5fc5\u987b\u5c06\u4e0d\u5408\u7406\u7684\u8d39\u7528\uff0820 \u4ebf\u8d8a\u5357\u76fe\uff09\u52a0\u56de\u5229\u6da6\uff0c\u4ee5\u5f97\u51fa\u6807\u51c6 EBITDA\uff1aEBITDA =\uff08400 \u4ebf\u8d8a\u5357\u76fe + 20 \u4ebf\u8d8a\u5357\u76fe\uff09+ 250 \u4ebf\u8d8a\u5357\u76fe\uff08\u5229\u606f\u652f\u51fa\uff09+ 150 \u4ebf\u8d8a\u5357\u76fe\uff08\u6298\u65e7\uff09= 820 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 3\uff1a\u786e\u5b9a\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u516c\u5f0f\u7684\u4e0a\u9650\u3002\u6700\u9ad8\u4e0a\u9650\uff0830% EBITDA\uff09\uff1a30% x 820 \u4ebf = 246 \u4ebf\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 4\uff1a\u6bd4\u8f83\u548c\u7ed3\u8bba \u5c06\u51c0\u5229\u606f\u652f\u51fa\uff08220 \u4ebf\uff09\u4e0e\u4e0a\u9650\uff08246 \u4ebf\uff09\u8fdb\u884c\u6bd4\u8f83\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7ed3\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> \u7531\u4e8e 220 \u4ebf &lt; 246 \u4ebf\uff0cG \u516c\u53f8\u53ef\u4ee5\u6263\u9664\u5168\u90e8 250 \u4ebf\u7684\u5b9e\u9645\u5229\u606f\u652f\u51fa\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5047\u8bbe\u4eca\u5e74\u7531\u4e8e\u5e02\u573a\u884c\u60c5\u4e0d\u4f73\uff0cG\u516c\u53f8\u4ec5\u5b9e\u73b0100\u4ebf\u8d8a\u5357\u76fe\u7684\u4f1a\u8ba1\u5229\u6da6\u3002\u5c4a\u65f6\uff0c\u5176\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff09\u5c06\u964d\u81f3520\u4ebf\u8d8a\u5357\u76fe\uff0c\u800c\u4e0a\u9650\u4ec5\u4e3a156\u4ebf\u8d8a\u5357\u76fe\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u8be5\u516c\u53f8\u5c06\u6709220\u4ebf\u8d8a\u5357\u76fe - 156\u4ebf\u8d8a\u5357\u76fe = 64\u4ebf\u8d8a\u5357\u76fe\u7684\u5229\u606f\u652f\u51fa\u4e0d\u53ef\u62b5\u6263\u3002\u8fd964\u4ebf\u8d8a\u5357\u76fe\u5c06\u4f5c\u4e3a\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\uff0c\u6839\u636e\u5229\u606f\u652f\u51fa\u62b5\u6263\u8ba1\u7b97\u516c\u5f0f\u7684\u89c4\u5b9a\uff0c\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\u95f4\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_chi_phi_lai_vay_theo_Nghi_dinh_2552026ND-CP\"><\/span>K\u00ea khai chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Theo \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, 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.<\/p>\n<p style=\"text-align: justify;\">Khi k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 th\u00f4ng tin k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1eb7c bi\u1ec7t, c\u1ea7n \u0111\u1ed1i chi\u1ebfu chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3, l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay, chi ph\u00ed kh\u1ea5u hao, ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0 s\u1ed1 \u0111\u01b0\u1ee3c chuy\u1ec3n trong k\u1ef3 hi\u1ec7n t\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu bi\u1ec3u ban h\u00e0nh k\u00e8m v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng, tr\u00e1nh ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u00e1y m\u00f3c bi\u1ec3u m\u1eabu ho\u1eb7c h\u01b0\u1edbng d\u1eabn c\u0169 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">\u5728 HTKK \u4e0a\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_quan_tri_thue_lai_vay_cho_doanh_nghiep_nam_2026\"><\/span><b>2026\u5e74\u4f01\u4e1a\u7a0e\u52a1\u53ca\u5229\u606f\u7ba1\u7406\u7b56\u7565<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3928\" aria-describedby=\"caption-attachment-3928\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3928\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chien-luoc-quan-tri-thue-voi-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket.jpg\" alt=\"Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf v\u1edbi c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chien-luoc-quan-tri-thue-voi-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chien-luoc-quan-tri-thue-voi-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chien-luoc-quan-tri-thue-voi-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chien-luoc-quan-tri-thue-voi-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chien-luoc-quan-tri-thue-voi-cong-thuc-tinh-chi-phi-lai-vay-duoc-tru-trong-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3928\" class=\"wp-caption-text\">\u7a0e\u52a1\u7ba1\u7406\u7b56\u7565\uff0c\u5305\u62ec\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u8ba1\u7b97\u516c\u5f0f\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4f18\u5316\u7eb3\u7a0e\u5e76\u6709\u6548\u5229\u7528\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u516c\u5f0f\uff0c\u4f01\u4e1a\u9700\u8981\u505a\u5230\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u91cd\u7ec4\uff1a\u5982\u679c\u6760\u6746\u7387\u8fc7\u9ad8\u5bfc\u81f4\u5229\u7387\u6301\u7eed\u8d85\u8fc7 30% \u4e0a\u9650\uff0c\u5219\u8003\u8651\u5c06\u90e8\u5206\u503a\u52a1\u8f6c\u6362\u4e3a\u80a1\u6743\uff0c\u4ee5\u964d\u4f4e\u8d22\u52a1\u6210\u672c\u538b\u529b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5236\u5b9a EBITDA \u5e94\u6025\u8ba1\u5212\uff1a\u5bc6\u5207\u76d1\u63a7\u8425\u4e1a\u5229\u6da6\u7387\u3002\u5982\u679c\u9884\u8ba1 EBITDA \u4e0b\u964d\uff0c\u7acb\u5373\u8c03\u6574\u501f\u6b3e\u8ba1\u5212\uff0c\u4ee5\u786e\u4fdd\u76f8\u5173\u6570\u636e\u4fdd\u6301\u5728\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u516c\u5f0f\u7684\u5b89\u5168\u8303\u56f4\u5185\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u5927\u5316\u5b58\u6b3e\u5229\u606f\u6536\u5165\uff1a\u901a\u8fc7\u667a\u80fd\u73b0\u91d1\u6d41\u7ba1\u7406\u589e\u52a0\u5b58\u6b3e\u5229\u606f\u6536\u5165\uff0c\u4ece\u800c\u5728\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u65f6\u51cf\u5c11\u51c0\u5229\u606f\u652f\u51fa\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u89c4\u6027\u6587\u4ef6\uff1a\u786e\u4fdd\u4f1a\u8ba1\u8bb0\u5f55\u3001\u8d37\u6b3e\u534f\u8bae\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u4e4b\u95f4\u7684\u4e00\u81f4\u6027\u3002\u6587\u4ef6\u4e2d\u54ea\u6015\u4e00\u4e2a\u5c0f\u5c0f\u7684\u9519\u8bef\u90fd\u53ef\u80fd\u5bfc\u81f4\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u6574\u4e2a\u8ba1\u7b97\u7ed3\u679c\u88ab\u63a8\u7ffb\u3002\u4e3a\u4e86\u786e\u4fdd\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u5177\u6709\u9ad8\u5ea6\u8bf4\u670d\u529b\u4e14\u7b26\u5408\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5e94\u8003\u8651\u4ee5\u4e0b\u51e0\u70b9\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thue-lap-ho-so-giao-dich-lien-ket\/\">\u8058\u8bf7\u4e13\u4eba\u51c6\u5907\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\uff08Master Accountant Network\uff09\u7b49\u4e13\u4e1a\u3001\u7ecf\u9a8c\u4e30\u5bcc\u4e14\u4fe1\u8a89\u5353\u8457\u7684\u673a\u6784\u63d0\u4f9b\u76f8\u5173\u670d\u52a1\u3002\u5982\u679c\u7a0e\u52a1\u673a\u5173\u4e0b\u4ee4\u8fdb\u884c\u5ba1\u8ba1\u6216\u68c0\u67e5\uff0cMAN\u8fd8\u4f1a\u534f\u52a9\u4f01\u4e1a\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u76f8\u5173\u4e8b\u5b9c\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb gi\u00fap doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ki\u1ec3m so\u00e1t chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed l\u00e3i vay thu\u1ea7n, m\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA, ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ngay trong k\u1ef3, theo d\u00f5i th\u1eddi h\u1ea1n chuy\u1ec3n chi ph\u00ed l\u00e3i vay v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 li\u00ean quan s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u00f4ng t\u00e1c tu\u00e2n th\u1ee7 thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u83b7\u5f97\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u3001\u68c0\u67e5\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u9650\u989d\u4ee5\u53ca\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u4f18\u5316\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u65b9\u9762\u7684\u6df1\u5165\u652f\u6301\uff0c\u4f01\u4e1a\u5e94\u79ef\u6781\u4e0e\u7ecf\u9a8c\u4e30\u5bcc\u7684\u54a8\u8be2\u516c\u53f8\u5408\u4f5c\uff0c\u4ee5\u786e\u4fdd\u5b89\u5168\u3001\u53ef\u6301\u7eed\u7684\u5408\u89c4\u6027\u3002.\u00a0<\/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\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/li>\n<li aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a 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 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cong_thuc_tinh_chi_phi_lai_vay_duoc_tru\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_khong_che_chi_phi_lai_vay_30_ap_dung_cho_nhung_doanh_nghiep_nao\"><\/span>M\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% \u00e1p d\u1ee5ng cho nh\u1eefng doanh nghi\u1ec7p n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">M\u1ee9c kh\u1ed1ng ch\u1ebf t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, tr\u1eeb c\u00e1c kho\u1ea3n vay thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Gi\u1edbi h\u1ea1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng ch\u1ec9 ri\u00eang ph\u1ea7n l\u00e3i vay ph\u00e1t sinh t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea1m vi \u00e1p d\u1ee5ng tr\u01b0\u1edbc khi t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_nam_sau_khong\"><\/span>\u8d85\u8fc7 30% EBITDA \u91d1\u989d\u7684\u5229\u606f\u652f\u51fa\u80fd\u5426\u7ed3\u8f6c\u5230\u4e0b\u4e00\u5e74\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">C\u00f3. Theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_khoan_vay_nao_khong_ap_dung_muc_khong_che_chi_phi_lai_vay_30\"><\/span>Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30%?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Theo \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf t\u1ea1i \u0111i\u1ec3m a kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay thu\u1ed9c nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea c\u1ee5 th\u1ec3, g\u1ed3m kho\u1ea3n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m; kho\u1ea3n vay ODA v\u00e0 vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh; kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia; v\u00e0 kho\u1ea3n vay \u0111\u1ea7u t\u01b0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_nhung_chi_vay_ngan_hang_doc_lap_co_phai_ap_dung_gioi_han_30_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng ch\u1ec9 vay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n 30% kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p v\u1eabn c\u1ea7n xem x\u00e9t gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 t\u1ed5ng chi ph\u00ed l\u00e3i vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng gi\u1edbi h\u1ea1n ri\u00eang \u1edf kho\u1ea3n l\u00e3i vay tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, vi\u1ec7c kho\u1ea3n vay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp kh\u00f4ng t\u1ef1 \u0111\u1ed9ng lo\u1ea1i tr\u1eeb kho\u1ea3n l\u00e3i vay \u0111\u00f3 kh\u1ecfi ph\u1ea1m vi t\u00ednh m\u1ee9c kh\u1ed1ng ch\u1ebf. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra th\u00eam c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 16.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_nam_trong_gioi_han_30_co_duong_nhien_duoc_tru_khi_tinh_thue_TNDN_khong\"><\/span>Chi ph\u00ed l\u00e3i vay n\u1eb1m trong gi\u1edbi h\u1ea1n 30% c\u00f3 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng. Vi\u1ec7c \u0111\u00e1p \u1ee9ng gi\u1edbi h\u1ea1n 30% ch\u1ec9 gi\u1ea3i quy\u1ebft y\u00eau c\u1ea7u kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Kho\u1ea3n chi ph\u00ed v\u1eabn c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb theo ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 li\u00ean quan.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra c\u1ea3 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed theo quy \u0111\u1ecbnh thu\u1ebf TNDN hi\u1ec7n h\u00e0nh tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, 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 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3926,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3925","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\/3925","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=3925"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3925\/revisions"}],"predecessor-version":[{"id":5434,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3925\/revisions\/5434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3926"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}