{"id":4163,"date":"2026-05-27T10:17:24","date_gmt":"2026-05-27T03:17:24","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4163"},"modified":"2026-05-27T10:32:50","modified_gmt":"2026-05-27T03:32:50","slug":"chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/","title":{"rendered":"Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi kho\u1ea3n chi ph\u00ed l\u00e3i vay thu\u1ea7n l\u00ean \u0111\u1ebfn 45 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng EBITDA theo thu\u1ebf ch\u1ec9 \u0111\u1ea1t 100 t\u1ef7 \u0111\u1ed3ng. C\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng 30%, t\u1ee9c l\u00e0 ch\u1ec9 30 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1ea3 c\u00f2n c\u00f2n l\u1ea1i 15 t\u1ef7 \u0111\u1ed3ng b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u1ec7 ngay trong k\u1ef3. C\u00e2u h\u1ecfi \u0111\u1eb7t ra: Kho\u1ea3n 15 t\u1ef7 \u0111\u00f3 c\u00f3 b\u1ecb m\u1ea5t v\u0129nh vi\u1ec5n kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng, n\u1ebfu n\u1ebfu doanh nghi\u1ec7p hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u01a1 ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh then ch\u1ed1t nh\u1ea5t trong l\u0129nh v\u1ef1c giao d\u1ecbch li\u00ean k\u1ebft, c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) c\u1ee7a h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd tr\u00ecnh b\u00e0y to\u00e0n b\u1ed9 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau t\u1eeb c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00f4ng th\u1ee9c t\u00ednh, c\u01a1 ch\u1ebf chuy\u1ec3n k\u1ef3 5 n\u0103m, v\u00ed d\u1ee5 c\u1ee5 th\u1ec3, cho \u0111\u1ebfn h\u01b0\u1edbng d\u1eabn k\u00ea khai v\u00e0 c\u00e1c r\u1ee7i ro th\u1ef1c t\u1ebf c\u1ea7n ch\u00fa \u00fd.<\/span><\/p>\n<figure id=\"attachment_4165\" aria-describedby=\"caption-attachment-4165\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4165\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau.jpg\" alt=\"Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4165\" class=\"wp-caption-text\">Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 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\u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau xu\u1ea5t ph\u00e1t t\u1eeb \u0111\u00e2u?<\/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\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Doi_tuong_ap_dung_va_truong_hop_duoc_mien_tru\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb<\/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\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Cach_tinh_chi_phi_lai_vay_khong_duoc_tru_trong_ky_Buoc_nen_truoc_khi_chuyen_sang_ky_sau\" >C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3: B\u01b0\u1edbc n\u1ec1n tr\u01b0\u1edbc khi chuy\u1ec3n sang k\u1ef3 sau<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Buoc_1_Xac_dinh_chi_phi_lai_vay_thuan\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Buoc_2_Xac_dinh_EBITDA_theo_thue\" >B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh EBITDA theo thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Buoc_3_Xac_dinh_nguong_30\" >B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng 30%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Buoc_4_Chi_phi_lai_vay_khong_duoc_tru_ky_hien_tai\" >B\u01b0\u1edbc 4: Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb k\u1ef3 hi\u1ec7n t\u1ea1i<\/a><\/li><\/ul><\/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\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Nhung_sai_lam_pho_bien_khi_xac_dinh_EBITDA_theo_thue\" >Nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi x\u00e1c \u0111\u1ecbnh EBITDA theo thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau_Co_che_05_nam_hoat_dong_nhu_the_nao\" >Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau: C\u01a1 ch\u1ebf 05 n\u0103m ho\u1ea1t \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Dieu_gi_xay_ra_khi_het_han_5_nam_ma_chi_phi_lai_vay_khong_duoc_tru_chua_dung_het\" >\u0110i\u1ec1u g\u00ec x\u1ea3y ra khi h\u1ebft h\u1ea1n 5 n\u0103m m\u00e0 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ch\u01b0a d\u00f9ng h\u1ebft?<\/a><\/li><\/ul><\/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\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Case_study_thuc_te_ve_chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau\" >Case study th\u1ef1c t\u1ebf v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Truong_hop_2_Chuyen_ky_qua_nhieu_nam_voi_EBITDA_bien_dong\" >Tr\u01b0\u1eddng h\u1ee3p 2: Chuy\u1ec3n k\u1ef3 qua nhi\u1ec1u n\u0103m v\u1edbi EBITDA bi\u1ebfn \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Truong_hop_3_Rui_ro_het_han_05_nam\" >Tr\u01b0\u1eddng h\u1ee3p 3: R\u1ee7i ro h\u1ebft 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Ke_khai_chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau_tren_ho_so_thue_nhu_the_nao\" >K\u00ea khai chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau tr\u00ean h\u1ed3 s\u01a1 thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Rui_ro_nao_khien_doanh_nghiep_mat_quyen_su_dung_chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau\" >R\u1ee7i ro n\u00e0o khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n s\u1eed d\u1ee5ng chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau?<\/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\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Theo_doi_sai_nguyen_tac_FIFO\" >Theo d\u00f5i sai nguy\u00ean t\u1eafc FIFO<\/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\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#EBITDA_ky_sau_giam_manh\" >EBITDA k\u1ef3 sau gi\u1ea3m m\u1ea1nh<\/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\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Tai_co_cau_lam_mat_dieu_kien_giao_dich_lien_ket\" >T\u00e1i c\u01a1 c\u1ea5u l\u00e0m m\u1ea5t \u0111i\u1ec1u ki\u1ec7n 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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Sai_sot_trong_xac_dinh_chi_phi_lai_vay_thuan\" >Sai s\u00f3t trong x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Cau_hoi_thuong_gap_ve_chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau_co_ap_dung_cho_chi_nhanh_khong\" >Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau c\u00f3 \u00e1p d\u1ee5ng cho chi nh\u00e1nh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Neu_doanh_nghiep_giai_the_truoc_khi_het_5_nam_so_du_chuyen_ky_xu_ly_the_nao\" >N\u1ebfu doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 tr\u01b0\u1edbc khi h\u1ebft 5 n\u0103m, s\u1ed1 d\u01b0 chuy\u1ec3n k\u1ef3 x\u1eed l\u00fd 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Chi_phi_lai_vay_chuyen_ky_co_can_ke_khai_rieng_hay_gop_chung\" >Chi ph\u00ed l\u00e3i vay chuy\u1ec3n k\u1ef3 c\u00f3 c\u1ea7n k\u00ea khai ri\u00eang hay g\u1ed9p chung?<\/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\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Doanh_nghiep_ky_thoa_thuan_APA_co_bi_anh_huong_boi_quy_dinh_nay_khong\" >Doanh nghi\u1ec7p k\u00fd th\u1ecfa thu\u1eadn APA c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau_xuat_phat_tu_dau\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau xu\u1ea5t ph\u00e1t t\u1eeb \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4167\" aria-describedby=\"caption-attachment-4167\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4167\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4167\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u chuy\u1ec7n b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2017, khi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/chinhphu.vn\/default.aspx?pageid=27160&amp;docid=188522\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u1eb7t ra ng\u01b0\u1ee1ng 20% EBITDA cho chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft. Th\u1eddi \u0111i\u1ec3m \u0111\u00f3, quy \u0111\u1ecbnh kh\u00f4ng cho ph\u00e9p chuy\u1ec3n ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng sang k\u1ef3 sau, g\u00e2y ra l\u00e0n s\u00f3ng ph\u1ea3n \u1ee9ng m\u1ea1nh m\u1ebd t\u1eeb c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u1edbi m\u00f4 h\u00ecnh t\u00e0i ch\u00ednh t\u1eadp trung.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn n\u0103m 2020, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-68-2020-ND-CP-sua-doi-Nghi-dinh-20-2017-ND-CP-quan-ly-thue-doanh-nghiep-431368.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c ban h\u00e0nh g\u1ea5p \u0111\u1ec3 h\u1ed3i t\u1ed1 cho hai n\u0103m 2017 &#8211; 2018, n\u00e2ng ng\u01b0\u1ee1ng l\u00ean 30% v\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean b\u1ed5 sung c\u01a1 ch\u1ebf chuy\u1ec3n k\u1ef3 5 n\u0103m. Tuy nhi\u00ean, \u0111\u00e2y ch\u1ec9 l\u00e0 gi\u1ea3i ph\u00e1p t\u00ecnh th\u1ebf. Cu\u1ed1i n\u0103m 2020, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ra \u0111\u1eddi, thay th\u1ebf to\u00e0n b\u1ed9 Ngh\u1ecb \u0111\u1ecbnh 20 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 68, tr\u1edf th\u00e0nh v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh l\u0129nh v\u1ef1c giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m to\u00e0n b\u1ed9 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_va_truong_hop_duoc_mien_tru\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng ph\u1ea3i tu\u00e2n th\u1ee7 ng\u01b0\u1ee1ng 30% n\u00e0y. B\u1ed1n tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ho\u00e0n to\u00e0n, v\u1edbi \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i th\u1ecfa m\u00e3n t\u1eebng tr\u01b0\u1eddng h\u1ee3p m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi b\u00ean li\u00ean k\u1ebft trong n\u01b0\u1edbc, c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty b\u1ea3o hi\u1ec3m ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 (APA) \u00e1p d\u1ee5ng theo n\u1ed9i dung APA \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_chi_phi_lai_vay_khong_duoc_tru_trong_ky_Buoc_nen_truoc_khi_chuyen_sang_ky_sau\"><\/span><b>C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3: B\u01b0\u1edbc n\u1ec1n tr\u01b0\u1edbc khi chuy\u1ec3n sang k\u1ef3 sau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4168\" aria-describedby=\"caption-attachment-4168\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4168\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-khong-duoc-tru-trong-ky.jpg\" alt=\"C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-khong-duoc-tru-trong-ky.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-khong-duoc-tru-trong-ky-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-khong-duoc-tru-trong-ky-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-khong-duoc-tru-trong-ky-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-tinh-chi-phi-lai-vay-khong-duoc-tru-trong-ky-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4168\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi n\u00f3i \u0111\u1ebfn c\u01a1 ch\u1ebf chuy\u1ec3n k\u1ef3, c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c con s\u1ed1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc nhi\u1ec1u doanh nghi\u1ec7p t\u00ednh sai nh\u1ea5t do nh\u1ea7m l\u1eabn gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u thu\u1ebf.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_chi_phi_lai_vay_thuan\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay thu\u1ea7n 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>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n = T\u1ed5ng chi ph\u00ed l\u00e3i vay &#8211; Thu nh\u1eadp l\u00e3i vay<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Xac_dinh_EBITDA_theo_thue\"><\/span><b>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh EBITDA theo thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA theo thu\u1ebf 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>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA theo thu\u1ebf = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf TNDN + Chi ph\u00ed l\u00e3i vay thu\u1ea7n + Kh\u1ea5u hao TSC\u0110 + Kh\u1ea5u B\u0110S \u0111\u1ea7u t\u01b0 theo thu\u1ebf<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Xac_dinh_nguong_30\"><\/span><b>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng 30%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c tr\u1eeb:<\/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;\">Ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c tr\u1eeb = 30% x EBITDA theo thu\u1ebf<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Chi_phi_lai_vay_khong_duoc_tru_ky_hien_tai\"><\/span><b>B\u01b0\u1edbc 4: Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb k\u1ef3 hi\u1ec7n t\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb k\u1ef3 hi\u1ec7n t\u1ea1i:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb k\u1ef3 hi\u1ec7n t\u1ea1i = Chi ph\u00ed l\u00e3i vay thu\u1ea7n\u00a0 &#8211; Ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu k\u1ebft qu\u1ea3 nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 0 th\u00ec to\u00e0n b\u1ed9 l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng c\u00f3 ph\u1ea7n chuy\u1ec3n k\u1ef3<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA theo thu\u1ebf kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi EBITDA k\u1ebf to\u00e1n. Hai con s\u1ed1 n\u00e0y c\u00f3 th\u1ec3 ch\u00eanh l\u1ec7ch \u0111\u00e1ng k\u1ec3 do:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao theo thu\u1ebf \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 45\/2013 (khung kh\u1ea5u hao Nh\u00e0 n\u01b0\u1edbc), kh\u00e1c v\u1edbi kh\u1ea5u hao k\u1ebf to\u00e1n theo IAS\/IFRS ho\u1eb7c ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf (chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd, thu nh\u1eadp mi\u1ec5n thu\u1ebf&#8230;) l\u00e0m thay \u0111\u1ed5i l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf theo thu\u1ebf so v\u1edbi l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i vay v\u1ed1n h\u00f3a v\u00e0o TSC\u0110 \u0111ang x\u00e2y d\u1ef1ng kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed l\u00e3i vay thu\u1ea7n nh\u01b0ng ph\u1ea3i nh\u1ea5t qu\u00e1n v\u1edbi c\u00e1ch x\u1eed l\u00fd trong to\u00e0n b\u1ed9 h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_pho_bien_khi_xac_dinh_EBITDA_theo_thue\"><\/span><b>Nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi x\u00e1c \u0111\u1ecbnh EBITDA theo thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n, c\u00f3 ba sai l\u1ea7m xu\u1ea5t hi\u1ec7n th\u01b0\u1eddng xuy\u00ean nh\u1ea5t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9ng nh\u1ea7m chi ph\u00ed ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0o ph\u1ea7n kh\u1ea5u hao. \u0110\u00e2y kh\u00f4ng ph\u1ea3i kh\u1ea5u hao TSC\u0110 n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o EBITDA theo thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u00e3i vay v\u1ed1n h\u00f3a v\u00e0o TSC\u0110 \u0111ang x\u00e2y d\u1ef1ng, d\u1eabn \u0111\u1ebfn t\u00ednh th\u1ea5p chi ph\u00ed l\u00e3i vay thu\u1ea7n\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp EBITDA t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ki\u1ec3m to\u00e1n m\u00e0 kh\u00f4ng ch\u1ea1y l\u1ea1i theo s\u1ed1 li\u1ec7u thu\u1ebf. Hai con s\u1ed1 c\u00f3 th\u1ec3 ch\u00eanh l\u1ec7ch r\u1ea5t nhi\u1ec1u.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau_Co_che_05_nam_hoat_dong_nhu_the_nao\"><\/span><b>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau: C\u01a1 ch\u1ebf 05 n\u0103m ho\u1ea1t \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 tr\u00e1nh vi\u1ec7c doanh nghi\u1ec7p b\u1ecb ph\u1ea1t b\u1ea5t c\u00f4ng trong nh\u1eefng n\u0103m c\u00f3 EBITDA th\u1ea5p do y\u1ebfu t\u1ed1 chu k\u1ef3 kinh doanh. Tuy nhi\u00ean, c\u01a1 ch\u1ebf n\u00e0y \u0111i k\u00e8m \u0111i\u1ec1u ki\u1ec7n nghi\u00eam ng\u1eb7t v\u00e0 gi\u1edbi h\u1ea1n th\u1eddi gian.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc v\u1eadn h\u00e0nh c\u01a1 ch\u1ebf chuy\u1ec3n k\u1ef3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n t\u1ed1i \u0111a 5 n\u0103m: Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 N \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 N+1, N+2, N+3, N+4 v\u00e0 N+5. H\u1ebft n\u0103m th\u1ee9 5 m\u00e0 ch\u01b0a d\u00f9ng h\u1ebft l\u00e0 m\u1ea5t v\u0129nh vi\u1ec5n, kh\u00f4ng c\u00f3 ngo\u1ea1i l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb k\u1ef3 sau: T\u1ed5ng c\u1ee7a (chi ph\u00ed l\u00e3i vay thu\u1ea7n ph\u00e1t sinh k\u1ef3 sau) c\u1ed9ng v\u1edbi (s\u1ed1 chuy\u1ec3n t\u1eeb k\u1ef3 tr\u01b0\u1edbc) ph\u1ea3i \u2264 30% EBITDA k\u1ef3 sau. Ngh\u0129a l\u00e0 k\u1ef3 sau ph\u1ea3i c\u00f2n th\u00ec m\u1edbi h\u1ea5p th\u1ee5 \u0111\u01b0\u1ee3c ph\u1ea7n chuy\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc FIFO: S\u1ed1 ph\u00e1t sinh \u1edf k\u1ef3 n\u00e0o th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u01b0\u1edbc.\u00a0 Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00f9y \u00fd ch\u1ecdn n\u0103m n\u00e0o d\u00f9ng tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng h\u1ed3i t\u1ed1: \u0110\u00e3 k\u00ea khai k\u1ef3 n\u00e0o r\u1ed3i th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee3c l\u1ea1i k\u1ef3 \u0111\u00e3 \u0111\u00f3ng. M\u1ecdi x\u1eed l\u00fd ch\u1ec9 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ti\u1ebfn v\u1ec1 ph\u00eda tr\u01b0\u1edbc.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1eabn ph\u1ea3i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: K\u1ef3 nh\u1eadn chuy\u1ec3n, doanh nghi\u1ec7p ph\u1ea3i v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng. N\u1ebfu kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 sau, ph\u1ea7n chuy\u1ec3n k\u1ef3 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_gi_xay_ra_khi_het_han_5_nam_ma_chi_phi_lai_vay_khong_duoc_tru_chua_dung_het\"><\/span><b>\u0110i\u1ec1u g\u00ec x\u1ea3y ra khi h\u1ebft h\u1ea1n 5 n\u0103m m\u00e0 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ch\u01b0a d\u00f9ng h\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n c\u00f2n l\u1ea1i b\u1ecb m\u1ea5t v\u0129nh vi\u1ec5n. Kh\u00f4ng c\u00f3 c\u01a1 ch\u1ebf ho\u00e0n thu\u1ebf, kh\u00f4ng c\u00f3 \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung, kh\u00f4ng c\u00f3 ngo\u1ea1i l\u1ec7. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf qua trong k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 50 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau t\u1eeb n\u0103m 2021 nh\u01b0ng t\u1eeb n\u0103m 2022 &#8211; 2025 EBITDA lu\u00f4n th\u1ea5p. \u0110\u1ebfn n\u0103m 2026 to\u00e0n b\u1ed9 50 t\u1ef7 n\u00e0y tr\u1edf th\u00e0nh chi ph\u00ed v\u0129nh vi\u1ec5n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ed9t kho\u1ea3n thu\u1ebf TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p th\u00eam l\u00ean \u0111\u1ebfn 10 t\u1ef7 \u0111\u1ed3ng (v\u1edbi thu\u1ebf su\u1ea5t 20%).\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng: <\/b><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng theo d\u00f5i v\u00e0 ho\u1ea1ch \u0111\u1ecbnh c\u01a1 ch\u1ebf chuy\u1ec3n k\u1ef3 c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ch\u1ecbu thu\u1ebf TNDN t\u0103ng th\u00eam m\u1ed7i n\u0103m khi \u0111\u1ebfn h\u1ea1n ch\u00f3t 5 n\u0103m m\u00e0 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft s\u1ed1 d\u01b0 chuy\u1ec3n k\u1ef3.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_ve_chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau\"><\/span><b>Case study th\u1ef1c t\u1ebf v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau v\u1eadn h\u00e0nh trong th\u1ef1c t\u1ebf, c\u00f9ng MAN &#8211; Master Accountant Network xem x\u00e9t ba t\u00ecnh hu\u1ed1ng v\u1edbi m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p t\u0103ng d\u1ea7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p ABC c\u00f3 c\u00e1c ch\u1ec9 s\u1ed1 sau trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2023 (\u0111\u01a1n v\u1ecb: t\u1ef7 \u0111\u1ed3ng):<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 560px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Ch\u1ec9 s\u1ed1<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Gi\u00e1 tr\u1ecb<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">50<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m c\u1ea3 l\u00e3i vay b\u00ean li\u00ean k\u1ebft v\u00e0 b\u00ean \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp l\u00e3i vay\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n g\u1eedi v\u00e0 cho vay<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">45<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay &#8211; Thu nh\u1eadp l\u1ea1i vay<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">40<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Sau \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf TNDN<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao TSC\u0110<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Theo khung Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">EBITDA theo thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf + Chi ph\u00ed l\u00e3i vay thu\u1ea7n + Kh\u1ea5u hao<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng 30% EBITDA\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">30<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">30% x 100<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c tr\u1eeb trong k\u1ef3<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">30<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a b\u1eb1ng ng\u01b0\u1ee1ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 chuy\u1ec3n k\u1ef3 sau<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n &#8211; Ng\u01b0\u1ee1ng 30% EBITDA, chuy\u1ec3n sang 2024 \u0111\u1ebfn 2028<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Chuyen_ky_qua_nhieu_nam_voi_EBITDA_bien_dong\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Chuy\u1ec3n k\u1ef3 qua nhi\u1ec1u n\u0103m v\u1edbi EBITDA bi\u1ebfn \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed 15 t\u1ef7 \u0111\u1ed3ng t\u1eeb n\u0103m 2023 \u0111\u01b0\u1ee3c chuy\u1ec3n sang. EBITDA c\u00e1c n\u0103m sau bi\u1ebfn \u0111\u1ed9ng do \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 10.1202%; text-align: center;\"><b>K\u1ef3\u00a0<\/b><\/td>\n<td style=\"width: 20.0401%; text-align: center;\"><b>L\u00e3i vay thu\u1ea7n ph\u00e1t sinh<\/b><\/td>\n<td style=\"width: 15.9319%; text-align: center;\"><b>EBITDA theo thu\u1ebf<\/b><\/td>\n<td style=\"width: 12.5251%; text-align: center;\"><b>Ng\u01b0\u1edfng 30%<\/b><\/td>\n<td style=\"width: 7.81563%; text-align: center;\"><b>C\u00f2n l\u1ea1i<\/b><\/td>\n<td style=\"width: 17.8357%; text-align: center;\"><b>S\u1ed1 chuy\u1ec3n \u0111\u01b0\u1ee3c tr\u1eeb<\/b><\/td>\n<td style=\"width: 14.1283%; text-align: center;\"><b>D\u01b0 chuy\u1ec3n ti\u1ebfp<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.1202%; text-align: center;\"><span style=\"font-weight: 400;\">2023 (g\u1ed1c)<\/span><\/td>\n<td style=\"width: 20.0401%; text-align: center;\"><span style=\"font-weight: 400;\">45<\/span><\/td>\n<td style=\"width: 15.9319%; text-align: center;\"><span style=\"font-weight: 400;\">100<\/span><\/td>\n<td style=\"width: 12.5251%; text-align: center;\"><span style=\"font-weight: 400;\">30<\/span><\/td>\n<td style=\"width: 7.81563%; text-align: center;\"><\/td>\n<td style=\"width: 17.8357%; text-align: center;\"><\/td>\n<td style=\"width: 14.1283%; text-align: center;\"><span style=\"font-weight: 400;\">15\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.1202%; text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"width: 20.0401%; text-align: center;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"width: 15.9319%; text-align: center;\"><span style=\"font-weight: 400;\">120<\/span><\/td>\n<td style=\"width: 12.5251%; text-align: center;\"><span style=\"font-weight: 400;\">36\u00a0<\/span><\/td>\n<td style=\"width: 7.81563%; text-align: center;\"><span style=\"font-weight: 400;\">16<\/span><\/td>\n<td style=\"width: 17.8357%; text-align: center;\"><span style=\"font-weight: 400;\">15 (h\u1ebft)<\/span><\/td>\n<td style=\"width: 14.1283%; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.1202%; text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 20.0401%; text-align: center;\"><\/td>\n<td style=\"width: 15.9319%; text-align: center;\"><\/td>\n<td style=\"width: 12.5251%; text-align: center;\"><\/td>\n<td style=\"width: 7.81563%; text-align: center;\"><\/td>\n<td style=\"width: 17.8357%; text-align: center;\"><span style=\"font-weight: 400;\">0\u00a0<\/span><\/td>\n<td style=\"width: 14.1283%; text-align: center;\"><span style=\"font-weight: 400;\">0 (\u0111\u00e3 h\u1ebft)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong v\u00ed d\u1ee5 n\u00e0y, n\u0103m 2024 c\u00f3 chi ph\u00ed l\u00e3i vay thu\u1ea7n ch\u1ec9 20 t\u1ef7, trong khi ng\u01b0\u1ee1ng 30% EBITDA l\u00e0 36 t\u1ef7, t\u1ee9c c\u00f2n d\u01b0 16 t\u1ef7 \u0111\u1ed3ng. To\u00e0n b\u1ed9 15 t\u1ef7 chuy\u1ec3n k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb h\u1ebft trong n\u0103m 2024, kh\u00f4ng c\u1ea7n chuy\u1ec3n ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Rui_ro_het_han_05_nam\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: R\u1ee7i ro h\u1ebft h\u1ea1n 05 n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed m\u1ed9t doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 30 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau t\u1eeb n\u0103m 2021. Do th\u1ecb tr\u01b0\u1eddng tr\u1ea7m l\u1eafng 2022\u20132024, EBITDA m\u1ed7i n\u0103m ch\u1ec9 \u0111\u1ee7 \u0111\u1ec3 tr\u1eeb chi ph\u00ed l\u00e3i vay ph\u00e1t sinh m\u1edbi. \u0110\u1ebfn n\u0103m 2026, 30 t\u1ef7 \u0111\u1ed3ng n\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 b\u1ecb m\u1ea5t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 6 t\u1ef7 \u0111\u1ed3ng thu\u1ebf TNDN th\u1ef1c n\u1ed9p th\u00eam m\u00e0 kh\u00f4ng c\u00f3 c\u01a1 ch\u1ebf.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau_tren_ho_so_thue_nhu_the_nao\"><\/span><b>K\u00ea khai chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau tr\u00ean h\u1ed3 s\u01a1 thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai \u0111\u00fang l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn ph\u1ea7n chuy\u1ec3n k\u1ef3. Sai s\u00f3t trong k\u00ea khai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i to\u00e0n b\u1ed9 quy\u1ec1n chuy\u1ec3n, d\u00f9 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 m\u1eb7t s\u1ed1 li\u1ec7u.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u00fac II <\/span><span style=\"font-weight: 400;\">l\u00e0 t\u1edd khai b\u1eaft bu\u1ed9c k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m cho doanh nghi\u1ec7p c\u00f3<\/span><span style=\"font-weight: 400;\"> giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n k\u00ea khai chi ph\u00ed l\u00e3i vay: Ph\u1ea3i ghi r\u00f5 t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n, EBITDA theo thu\u1ebf, ng\u01b0\u1ee1ng 30%, ph\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chuy\u1ec3n k\u1ef3: K\u00ea khai s\u1ed1 d\u01b0 chuy\u1ec3n t\u1eeb t\u1eebng k\u1ef3 tr\u01b0\u1edbc (theo t\u1eebng n\u0103m g\u1ed1c), s\u1ed1 \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 n\u00e0y t\u1eeb m\u1ed7i n\u0103m chuy\u1ec3n k\u1ef3, v\u00e0 s\u1ed1 c\u00f2n l\u1ea1i chuy\u1ec3n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc FIFO ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5: s\u1ed1 n\u0103m N tr\u01b0\u1edbc ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai tr\u1eeb tr\u01b0\u1edbc n\u0103m N+1, N+2\u2026<\/span><\/li>\n<\/ul>\n<blockquote><p><strong>Xem th\u00eam: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_nao_khien_doanh_nghiep_mat_quyen_su_dung_chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau\"><\/span><b>R\u1ee7i ro n\u00e0o khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n s\u1eed d\u1ee5ng chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4169\" aria-describedby=\"caption-attachment-4169\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4169\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-khien-doanh-nghiep-mat-quyen-su-dung-chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau.jpg\" alt=\"R\u1ee7i ro khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n s\u1eed d\u1ee5ng chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-khien-doanh-nghiep-mat-quyen-su-dung-chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-khien-doanh-nghiep-mat-quyen-su-dung-chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-khien-doanh-nghiep-mat-quyen-su-dung-chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-khien-doanh-nghiep-mat-quyen-su-dung-chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-khien-doanh-nghiep-mat-quyen-su-dung-chi-phi-lai-vay-khong-duoc-tru-chuyen-sang-ky-sau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4169\" class=\"wp-caption-text\">R\u1ee7i ro khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n s\u1eed d\u1ee5ng chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf cho th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0ng v\u1eabn \u0111\u1ec3 m\u1ea5t quy\u1ec1n l\u1ee3i chuy\u1ec3n k\u1ef3 do c\u00e1c r\u1ee7i ro v\u1eadn h\u00e0nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u00f9ng c\u00e1ch ph\u00f2ng ng\u1eeba.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Theo_doi_sai_nguyen_tac_FIFO\"><\/span><b>Theo d\u00f5i sai nguy\u00ean t\u1eafc FIFO<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 nhi\u1ec1u n\u0103m chuy\u1ec3n k\u1ef3 c\u00f9ng t\u1ed3n t\u1ea1i (v\u00ed d\u1ee5 nh\u01b0 chuy\u1ec3n t\u1eeb 2021, 2022, 2023), doanh nghi\u1ec7p \u0111\u00f4i khi k\u00ea khai nh\u1ea7m th\u1ee9 t\u1ef1 d\u00f9ng s\u1ed1 c\u1ee7a n\u0103m 2023 tr\u01b0\u1edbc khi d\u00f9ng n\u0103m 2021. C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 t\u1eeb ch\u1ed1i ph\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu ph\u00e1t hi\u1ec7n vi ph\u1ea1m nguy\u00ean t\u1eafc FIFO, d\u1eabn \u0111\u1ebfn nguy c\u01a1 s\u1ed1 n\u0103m 2021 \u0111\u00e1o h\u1ea1n v\u00e0 b\u1ecb m\u1ea5t trong khi ch\u01b0a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_ky_sau_giam_manh\"><\/span><b>EBITDA k\u1ef3 sau gi\u1ea3m m\u1ea1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u00e1c ng\u00e0nh c\u00f3 t\u00ednh chu k\u1ef3 cao (b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t theo \u0111\u01a1n h\u00e0ng l\u1edbn), EBITDA c\u00f3 th\u1ec3 s\u1ee5t gi\u1ea3m 50 &#8211; 70% trong c\u00e1c n\u0103m th\u1ecb tr\u01b0\u1eddng x\u1ea5u. Khi \u0111\u00f3, kh\u00f4ng ch\u1ec9 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n k\u1ef3, m\u00e0 ngay c\u1ea3 chi ph\u00ed l\u00e3i vay thu\u1ea7n ph\u00e1t sinh m\u1edbi trong k\u1ef3 c\u0169ng c\u00f3 th\u1ec3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30%, t\u1ea1o th\u00eam s\u1ed1 d\u01b0 chuy\u1ec3n k\u1ef3 m\u1edbi, d\u1ed3n \u00e1p l\u1ef1c v\u1ec1 th\u1eddi gian.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_co_cau_lam_mat_dieu_kien_giao_dich_lien_ket\"><\/span><b>T\u00e1i c\u01a1 c\u1ea5u l\u00e0m m\u1ea5t \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u1eadp \u0111o\u00e0n t\u00e1i c\u01a1 c\u1ea5u, chia t\u00e1ch doanh nghi\u1ec7p, ho\u1eb7c thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1edf h\u1eefu d\u1eabn \u0111\u1ebfn doanh nghi\u1ec7p kh\u00f4ng c\u00f2n l\u00e0 b\u00ean li\u00ean k\u1ebft v\u1edbi b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb n\u00e0o trong k\u1ef3 ti\u1ebfp theo, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 ti\u1ebfp t\u1ee5c tr\u1eeb ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau tr\u1edf n\u00ean kh\u00f4ng r\u00f5 r\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_trong_xac_dinh_chi_phi_lai_vay_thuan\"><\/span><b>Sai s\u00f3t trong x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e3i vay v\u1ed1n h\u00f3a v\u00e0o TSC\u0110 \u0111ang x\u00e2y d\u1ef1ng (theo VAS 16) kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed l\u00e3i vay tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh nh\u01b0ng m\u1ed9t s\u1ed1 doanh nghi\u1ec7p v\u1eabn nh\u1ea7m l\u1eabn \u0111\u01b0a v\u00e0o chi ph\u00ed l\u00e3i vay thu\u1ea7n khi t\u00ednh ng\u01b0\u1ee1ng 30%, d\u1eabn \u0111\u1ebfn t\u00ednh th\u1ea5p s\u1ed1 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ph\u00e1t sinh s\u1ed1 chuy\u1ec3n k\u1ef3 kh\u00f4ng th\u1ef1c s\u1ef1 c\u1ea7n thi\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng r\u1ee7i ro \u0111\u00e1ng ti\u1ebfc cho th\u1ec3 x\u1ea3y ra, g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Qu\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p, uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 \u0111\u1ed3ng h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_khong_duoc_tru_chuyen_sang_ky_sau_co_ap_dung_cho_chi_nhanh_khong\"><\/span>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau c\u00f3 \u00e1p d\u1ee5ng cho chi nh\u00e1nh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tChi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf TNDN chung v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh, do \u0111\u00f3 s\u1ed1 li\u1ec7u chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 EBITDA \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u1edf c\u1ea5p ph\u00e1p nh\u00e2n (tr\u1ee5 s\u1edf ch\u00ednh). Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang th\u00ec k\u00ea khai \u0111\u1ed9c l\u1eadp v\u00e0 \u00e1p d\u1ee5ng ri\u00eang quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau theo ph\u1ea1m vi ph\u00e1p nh\u00e2n \u0111\u00f3.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_giai_the_truoc_khi_het_5_nam_so_du_chuyen_ky_xu_ly_the_nao\"><\/span>N\u1ebfu doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 tr\u01b0\u1edbc khi h\u1ebft 5 n\u0103m, s\u1ed1 d\u01b0 chuy\u1ec3n k\u1ef3 x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, to\u00e0n b\u1ed9 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i k\u1ef3 gi\u1ea3i th\u1ec3. Ph\u1ea7n d\u01b0 chuy\u1ec3n k\u1ef3 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb t\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u1ebft h\u1ea1n 05 n\u0103m. Hi\u1ec7n nay ch\u01b0a c\u00f3 quy \u0111\u1ecbnh cho ph\u00e9p k\u1ebf th\u1eeba s\u1ed1 d\u01b0 chuy\u1ec3n k\u1ef3 trong tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp ho\u1eb7c h\u1ee3p nh\u1ea5t, do \u0111\u00f3 c\u1ea7n th\u1eadn tr\u1ecdng khi l\u00ean k\u1ebf ho\u1ea1ch M&amp;A c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang mang s\u1ed1 d\u01b0 n\u00e0y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_chuyen_ky_co_can_ke_khai_rieng_hay_gop_chung\"><\/span>Chi ph\u00ed l\u00e3i vay chuy\u1ec3n k\u1ef3 c\u00f3 c\u1ea7n k\u00ea khai ri\u00eang hay g\u1ed9p chung?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u1ea3i k\u00ea khai ri\u00eang theo t\u1eebng n\u0103m g\u1ed1c ph\u00e1t sinh tr\u00ean Ph\u1ee5 l\u1ee5c 02\/TNDN. Kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p t\u1ea5t c\u1ea3 s\u1ed1 chuy\u1ec3n k\u1ef3 v\u00e0o m\u1ed9t d\u00f2ng v\u00ec c\u01a1 quan thu\u1ebf c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u1eddi h\u1ea1n 5 n\u0103m c\u1ee7a t\u1eebng l\u00f4 s\u1ed1 d\u01b0.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_ky_thoa_thuan_APA_co_bi_anh_huong_boi_quy_dinh_nay_khong\"><\/span>Doanh nghi\u1ec7p k\u00fd th\u1ecfa thu\u1eadn APA c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p k\u00fd k\u1ebft APA \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ho\u00e0n to\u00e0n kh\u1ecfi ng\u01b0\u1ee1ng 30% EBITDA nh\u01b0ng ch\u1ec9 trong ph\u1ea1m vi v\u00e0 th\u1eddi h\u1ea1n APA \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Sau khi APA h\u1ebft hi\u1ec7u l\u1ef1c m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n, doanh nghi\u1ec7p quay tr\u1edf l\u1ea1i ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau theo Ngh\u1ecb \u0111\u1ecbnh 132.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau c\u00f3 \u00e1p d\u1ee5ng cho chi nh\u00e1nh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf TNDN chung v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh, do \u0111\u00f3 s\u1ed1 li\u1ec7u chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 EBITDA \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u1edf c\u1ea5p ph\u00e1p nh\u00e2n (tr\u1ee5 s\u1edf ch\u00ednh). Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang th\u00ec k\u00ea khai \u0111\u1ed9c l\u1eadp v\u00e0 \u00e1p d\u1ee5ng ri\u00eang quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau theo ph\u1ea1m vi ph\u00e1p nh\u00e2n \u0111\u00f3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 tr\u01b0\u1edbc khi h\u1ebft 5 n\u0103m, s\u1ed1 d\u01b0 chuy\u1ec3n k\u1ef3 x\u1eed l\u00fd th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, to\u00e0n b\u1ed9 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i k\u1ef3 gi\u1ea3i th\u1ec3. Ph\u1ea7n d\u01b0 chuy\u1ec3n k\u1ef3 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb t\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u1ebft h\u1ea1n 05 n\u0103m. Hi\u1ec7n nay ch\u01b0a c\u00f3 quy \u0111\u1ecbnh cho ph\u00e9p k\u1ebf th\u1eeba s\u1ed1 d\u01b0 chuy\u1ec3n k\u1ef3 trong tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp ho\u1eb7c h\u1ee3p nh\u1ea5t, do \u0111\u00f3 c\u1ea7n th\u1eadn tr\u1ecdng khi l\u00ean k\u1ebf ho\u1ea1ch M&amp;A c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang mang s\u1ed1 d\u01b0 n\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay chuy\u1ec3n k\u1ef3 c\u00f3 c\u1ea7n k\u00ea khai ri\u00eang hay g\u1ed9p chung?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u1ea3i k\u00ea khai ri\u00eang theo t\u1eebng n\u0103m g\u1ed1c ph\u00e1t sinh tr\u00ean Ph\u1ee5 l\u1ee5c 02\/TNDN. Kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p t\u1ea5t c\u1ea3 s\u1ed1 chuy\u1ec3n k\u1ef3 v\u00e0o m\u1ed9t d\u00f2ng v\u00ec c\u01a1 quan thu\u1ebf c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u1eddi h\u1ea1n 5 n\u0103m c\u1ee7a t\u1eebng l\u00f4 s\u1ed1 d\u01b0.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p k\u00fd th\u1ecfa thu\u1eadn APA c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p k\u00fd k\u1ebft APA \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ho\u00e0n to\u00e0n kh\u1ecfi ng\u01b0\u1ee1ng 30% EBITDA nh\u01b0ng ch\u1ec9 trong ph\u1ea1m vi v\u00e0 th\u1eddi h\u1ea1n APA \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Sau khi APA h\u1ebft hi\u1ec7u l\u1ef1c m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n, doanh nghi\u1ec7p quay tr\u1edf l\u1ea1i ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau theo Ngh\u1ecb \u0111\u1ecbnh 132.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng ch\u1ed1ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam. Hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf, m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh h\u1ee3p ph\u00e1p trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">04 \u0111i\u1ec3m then ch\u1ed1t c\u1ea7n ghi nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng 30% EBITDA theo thu\u1ebf l\u00e0 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i t\u00ednh 1. \u00a0 \u00a0 t\u00ednh theo s\u1ed1 li\u1ec7u thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1ed1i \u0111a 5 n\u0103m theo FIFO.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ebft 05 n\u0103m m\u00e0 ch\u01b0a d\u00f9ng h\u1ebft th\u00ec m\u1ea5t v\u0129nh vi\u1ec5n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111\u00fang Ph\u1ee5 l\u1ee5c, theo d\u00f5i \u0111\u00fang FIFO v\u00e0 l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 t\u00ednh to\u00e1n EBITDA l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a t\u00e1c \u0111\u1ed9ng c\u1ee7a chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau, doanh nghi\u1ec7p n\u00ean l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh 5 n\u0103m ngay t\u1eeb k\u1ef3 ph\u00e1t sinh s\u1ed1 d\u01b0, \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng h\u1ea5p th\u1ee5 EBITDA t\u01b0\u01a1ng lai v\u00e0 xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh c\u01a1 c\u1ea5u v\u1ed1n ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u t\u01b0 \u0111\u1ec3 t\u1ed1i \u0111a h\u00f3a room trong c\u00e1c k\u1ef3 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><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><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p v\u1eeba k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi kho\u1ea3n chi ph\u00ed l\u00e3i vay thu\u1ea7n l\u00ean \u0111\u1ebfn 45 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng EBITDA theo thu\u1ebf ch\u1ec9 \u0111\u1ea1t 100 t\u1ef7 \u0111\u1ed3ng. C\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng 30%, t\u1ee9c l\u00e0 ch\u1ec9 30 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1ea3 c\u00f2n c\u00f2n l\u1ea1i 15 t\u1ef7 \u0111\u1ed3ng b\u1ecb lo\u1ea1i kh\u1ecfi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4165,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4163","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\/4163","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=4163"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4163\/revisions"}],"predecessor-version":[{"id":4170,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4163\/revisions\/4170"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4165"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}