{"id":4235,"date":"2026-06-03T11:59:16","date_gmt":"2026-06-03T04:59:16","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4235"},"modified":"2026-06-03T11:59:16","modified_gmt":"2026-06-03T04:59:16","slug":"chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/","title":{"rendered":"C\u00f4ng v\u0103n 5129\/CT-CS v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a n\u0103m t\u00e0i ch\u00ednh 2026, c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, t\u1eeb ng\u00e0y 01\/10\/2025, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) 2025 \u0111\u00e3 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, k\u00e9o theo h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u00fd h\u1ee3p l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong s\u1ed1 c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed th\u01b0\u1eddng xuy\u00ean b\u1ecb c\u01a1 quan thu\u1ebf thanh tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh, chi ph\u00ed t\u00e0i ch\u00ednh n\u00f3i chung v\u00e0 l\u00e3i vay n\u00f3i ri\u00eang lu\u00f4n l\u00e0 t\u00e2m \u0111i\u1ec3m nh\u1ea1y c\u1ea3m, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft. Nh\u1eb1m th\u00e1o g\u1ee1 nh\u1eefng v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-5129-CT-CS-2025-chinh-sach-thue-680778.aspx\" rel=\"nofollow noopener\" target=\"_blank\">C\u00f4ng v\u0103n s\u1ed1 5129\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> n\u0103m 2025 \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN theo \u0111\u00fang tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 5129\/CT-CS 2025 v\u00e0 c\u1eadp nh\u1eadt c\u00e1c \u0111i\u1ec1u ki\u1ec7n, m\u1ee9c thu\u1ebf su\u1ea5t m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho n\u0103m 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 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d\u1ecbch li\u00ean k\u1ebft theo C\u00f4ng v\u0103n 5129\/CT-CS<\/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-duoc-tru-khi-tinh-thue-tndn\/#Quy_chieu_truc_tiep_den_Nghi_dinh_so_1322020ND-CP\" >Quy chi\u1ebfu tr\u1ef1c ti\u1ebfp \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP<\/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-duoc-tru-khi-tinh-thue-tndn\/#Ap_dung_chung_cho_moi_loai_hinh_doanh_nghiep\" >\u00c1p d\u1ee5ng chung cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Dieu_kien_ghi_nhan_chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN\" >\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Dieu_kien_1_Khoan_chi_thuc_te_phat_sinh_lien_quan_den_hoat_dong_san_xuat_kinh_doanh\" >\u0110i\u1ec1u ki\u1ec7n 1: Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Dieu_kien_2_Khoan_chi_thuc_te_phat_sinh_khac_theo_quy_dinh_phap_luat\" >\u0110i\u1ec1u ki\u1ec7n 2: Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Dieu_kien_3_Day_du_hoa_don_va_chung_tu_thanh_toan_khong_dung_tien_mat\" >\u0110i\u1ec1u ki\u1ec7n 3: \u0110\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/a><\/li><\/ul><\/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\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Cap_nhat_muc_thue_suat_thue_TNDN_moi_nhat_Doanh_nghiep_can_luu_y\" >C\u1eadp nh\u1eadt m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN m\u1edbi nh\u1ea5t: Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/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\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Giai_phap_kiem_soat_va_toi_uu_chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN_trong_giao_dich_lien_ket\" >Gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Xay_dung_ke_hoach_tai_chinh_dua_tren_chi_so_EBITDA\" >X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean ch\u1ec9 s\u1ed1 EBITDA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Tan_dung_quy_che_ket_chuyen_chi_phi_lai_vay_khong_duoc_tru\" >T\u1eadn d\u1ee5ng quy ch\u1ebf k\u1ebft chuy\u1ec3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Hoan_thien_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Giai_dap_thac_mac_ve_chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN_trong_giao_dich_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#The_nao_la_chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN\" >Th\u1ebf n\u00e0o l\u00e0 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Doanh_nghiep_co_giao_dich_lien_ket_duoc_khau_tru_toi_da_bao_nhieu\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#EBITDA_duoc_su_dung_de_tinh_gioi_han_chi_phi_lai_vay_nhu_the_nao\" >EBITDA \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Phan_chi_phi_lai_vay_vuot_muc_30_EBITDA_co_bi_mat_hoan_toan_khong\" >Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 b\u1ecb m\u1ea5t ho\u00e0n to\u00e0n kh\u00f4ng?<\/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-duoc-tru-khi-tinh-thue-tndn\/#Chi_phi_lai_vay_cua_khoan_vay_phuc_vu_dau_tu_du_an_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\" >Chi ph\u00ed l\u00e3i vay c\u1ee7a kho\u1ea3n vay ph\u1ee5c v\u1ee5 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb 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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-duoc-tru-khi-tinh-thue-tndn\/#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=\"Chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN_trong_giao_dich_lien_ket_theo_Cong_van_5129CT-CS\"><\/span><b>Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong giao d\u1ecbch li\u00ean k\u1ebft theo C\u00f4ng v\u0103n 5129\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4239\" aria-describedby=\"caption-attachment-4239\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4239\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-trong-giao-dich-lien-ket-theo-Cong-van-5129_CT-CS.jpg\" alt=\"Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong giao d\u1ecbch li\u00ean k\u1ebft theo C\u00f4ng v\u0103n 5129_CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-trong-giao-dich-lien-ket-theo-Cong-van-5129_CT-CS.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-trong-giao-dich-lien-ket-theo-Cong-van-5129_CT-CS-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-trong-giao-dich-lien-ket-theo-Cong-van-5129_CT-CS-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-trong-giao-dich-lien-ket-theo-Cong-van-5129_CT-CS-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-trong-giao-dich-lien-ket-theo-Cong-van-5129_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4239\" class=\"wp-caption-text\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong giao d\u1ecbch li\u00ean k\u1ebft theo C\u00f4ng v\u0103n 5129_CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 12\/11\/2025, C\u1ee5c Thu\u1ebf \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 5129\/CT-CS n\u0103m 2025 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/chi-phi-lai-vay-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ph\u00e1t sinh t\u1eeb c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 v\u0103n b\u1ea3n quy chi\u1ebfu v\u00f4 c\u00f9ng quan tr\u1ecdng gi\u00fap \u0111\u1ecbnh h\u00ecnh ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd chi ph\u00ed t\u00e0i ch\u00ednh cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m nay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_chieu_truc_tiep_den_Nghi_dinh_so_1322020ND-CP\"><\/span><b>Quy chi\u1ebfu tr\u1ef1c ti\u1ebfp \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 5129\/CT-CS quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi theo hai t\u1ea7ng ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh chung t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNDN hi\u1ec7n h\u00e0nh (v\u1ec1 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n vay).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 t\u1ea1i <\/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\">Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (v\u1edbi m\u1ee9c tr\u1ea7n kh\u1ed1ng ch\u1ebf t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% ch\u1ec9 s\u1ed1 EBITDA).<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_dung_chung_cho_moi_loai_hinh_doanh_nghiep\"><\/span><b>\u00c1p d\u1ee5ng chung cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u01b0\u1ee3c nh\u1ea5n m\u1ea1nh r\u00f5 trong C\u00f4ng v\u0103n l\u00e0 t\u00ednh ch\u1ea5t \u00e1p d\u1ee5ng c\u1ee7a quy \u0111\u1ecbnh. C\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chung cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00f3 l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) hay c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty, doanh nghi\u1ec7p thu\u1ed9c kh\u1ed1i t\u01b0 nh\u00e2n trong n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba n\u00e0o c\u00f3 ph\u00e1t sinh quan h\u1ec7 vay m\u01b0\u1ee3n, b\u1ea3o l\u00e3nh, mua b\u00e1n h\u00e0ng h\u00f3a v\u01b0\u1ee3t ng\u01b0\u1ee1ng li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ec1u thu\u1ed9c di\u1ec7n ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ch\u00ednh s\u00e1ch kh\u1ed1ng ch\u1ebf chi ph\u00ed n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ghi_nhan_chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4238\" aria-describedby=\"caption-attachment-4238\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4238\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-ghi-nhan-chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-ghi-nhan-chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-ghi-nhan-chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-ghi-nhan-chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-ghi-nhan-chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-ghi-nhan-chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4238\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 m\u1ed9t kho\u1ea3n chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf ph\u00e1t sinh kh\u00f4ng b\u1ecb lo\u1ea1i khi thanh tra thu\u1ebf, b\u00ean c\u1ea1nh vi\u1ec7c tu\u00e2n th\u1ee7 tr\u1ea7n kh\u1ed1ng ch\u1ebf giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u01a1 b\u1ea3n c\u1ee7a m\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 03 nh\u00f3m \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_1_Khoan_chi_thuc_te_phat_sinh_lien_quan_den_hoat_dong_san_xuat_kinh_doanh\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n 1: Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ed1n vay ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ee9ng minh l\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh, \u0111\u1ea7u t\u01b0 t\u1ea1o ra doanh thu ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. \u0110\u1eb7c bi\u1ec7t, Lu\u1eadt m\u1edbi c\u0169ng m\u1edf r\u1ed9ng \u01b0u \u0111\u00e3i khi cho ph\u00e9p t\u00ednh c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ed5 sung \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh tr\u00ean chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n (R&amp;D) c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_2_Khoan_chi_thuc_te_phat_sinh_khac_theo_quy_dinh_phap_luat\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n 2: Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh tr\u1ef1c ti\u1ebfp, Lu\u1eadt Thu\u1ebf TNDN 2025 \u0111\u00e3 lu\u1eadt h\u00f3a v\u00e0 m\u1edf r\u1ed9ng danh m\u1ee5c c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e9p ghi nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u0169ng gi\u00e1n ti\u1ebfp c\u1ee7ng c\u1ed1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a t\u1ed5ng qu\u1ef9 chi ph\u00ed. C\u00e1c kho\u1ea3n chi n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh, hu\u1ea5n luy\u1ec7n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi h\u1ed7 tr\u1ee3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, v\u0103n h\u00f3a; ph\u00f2ng, ch\u1ed1ng, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, d\u1ecbch b\u1ec7nh; l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch; kho\u1ea3n t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; kho\u1ea3n t\u00e0i tr\u1ee3 cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi tr\u1ef1c ti\u1ebfp cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c bi\u1ec7t ph\u00e1i tham gia qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n giao b\u1eaft bu\u1ed9c theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng ch\u01b0a t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ph\u00e1t sinh trong k\u1ef3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 kho\u1ea3n chi h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng, \u0111\u1ed3ng th\u1eddi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh nh\u1eb1m trung h\u00f2a c\u00e1c-bon v\u00e0 net zero, gi\u1ea3m \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng, \u0111\u1ed3ng th\u1eddi li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_3_Day_du_hoa_don_va_chung_tu_thanh_toan_khong_dung_tien_mat\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n 3: \u0110\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh n\u00f3i chung v\u00e0 chi ph\u00ed l\u00e3i vay n\u00f3i ri\u00eang ph\u1ea3i c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p. \u0110\u1ed1i v\u1edbi giao d\u1ecbch thanh to\u00e1n ti\u1ec1n l\u00e3i vay, b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ri\u00eang). Vi\u1ec7c thanh to\u00e1n l\u00e3i vay b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay th\u01b0\u01a1ng m\u1ea1i s\u1ebd tr\u1ef1c ti\u1ebfp t\u01b0\u1edbc b\u1ecf quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_muc_thue_suat_thue_TNDN_moi_nhat_Doanh_nghiep_can_luu_y\"><\/span><b>C\u1eadp nh\u1eadt m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN m\u1edbi nh\u1ea5t: Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf kh\u00e2u t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u0111\u1ec3 h\u1ea1 th\u1ea5p thu nh\u1eadp ch\u1ecbu thu\u1ebf, m\u00e0 c\u00f2n \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 512px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng tra c\u1ee9u m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN n\u0103m 2026 nh\u1eb1m t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><b>Lo\u1ea1i h\u00ecnh\/L\u0129nh v\u1ef1c doanh nghi\u1ec7p<\/b><\/td>\n<td style=\"text-align: center; height: 80px;\"><b>M\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"text-align: center; height: 80px;\"><b>\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/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;\">T\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u \u0111\u00e3i t\u1ea1i \u0110i\u1ec1u 13).<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">T\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">25% &#8211; 50%<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Do Th\u1ee7 t\u01b0\u1edbng quy\u1ebft \u0111\u1ecbnh c\u1ee5 th\u1ec3 d\u1ef1a tr\u00ean m\u1ecf, v\u1ecb tr\u00ed, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm<\/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;\">B\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, \u0111\u1ea5t hi\u1ebfm,&#8230;<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm t\u1ea1i v\u00f9ng kh\u00f3 kh\u0103n<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">40%<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">C\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch m\u1ecf n\u1eb1m t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> Doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i quy m\u00f4 nh\u1ecf (15% v\u00e0 17%) l\u00e0 t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3 theo c\u00e1c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7. Doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u0111\u1ec3 nh\u1eadn di\u1ec7n \u0111\u00fang khung thu\u1ebf su\u1ea5t c\u1ee7a m\u00ecnh, t\u1eeb \u0111\u00f3 c\u00f3 k\u1ebf ho\u1ea1ch \u0111i\u1ec1u ph\u1ed1i d\u00f2ng ti\u1ec1n chi tr\u1ea3 l\u00e3i vay h\u1ee3p l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_kiem_soat_va_toi_uu_chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN_trong_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4237\" aria-describedby=\"caption-attachment-4237\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4237\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Giai-phap-kiem-soat-va-toi-uu-chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-trong-giao-dich-lien-ket.jpg\" alt=\"Gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Giai-phap-kiem-soat-va-toi-uu-chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Giai-phap-kiem-soat-va-toi-uu-chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-trong-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Giai-phap-kiem-soat-va-toi-uu-chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-trong-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Giai-phap-kiem-soat-va-toi-uu-chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-trong-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Giai-phap-kiem-soat-va-toi-uu-chi-phi-lai-vay-duoc-tru-khi-tinh-thue-TNDN-trong-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4237\" class=\"wp-caption-text\">Gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf TNDN trong b\u1ed1i c\u1ea3nh si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd chuy\u1ec3n gi\u00e1, c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_ke_hoach_tai_chinh_dua_tren_chi_so_EBITDA\"><\/span><b>X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean ch\u1ec9 s\u1ed1 EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf tr\u1ea7n l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean EBITDA, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh doanh nghi\u1ec7p c\u1ea7n li\u00ean t\u1ee5c d\u1ef1 b\u00e1o v\u00e0 theo d\u00f5i s\u00e1t sao ch\u1ec9 s\u1ed1 n\u00e0y. Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n vay m\u1edbi t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft (ho\u1eb7c b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh b\u1edfi b\u00ean li\u00ean k\u1ebft), c\u1ea7n m\u00f4 ph\u1ecfng d\u00f2ng ti\u1ec1n v\u00e0 t\u00ednh to\u00e1n tr\u01b0\u1edbc l\u01b0\u1ee3ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN t\u1ed1i \u0111a \u0111\u01b0\u1ee3c ph\u00e9p ghi nh\u1eadn trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tan_dung_quy_che_ket_chuyen_chi_phi_lai_vay_khong_duoc_tru\"><\/span><b>T\u1eadn d\u1ee5ng quy ch\u1ebf k\u1ebft chuy\u1ec3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/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 30% \u1ebd \u0111\u01b0\u1ee3c ph\u00e9p k\u1ebft chuy\u1ec3n sang c\u00e1c 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. Tuy nhi\u00ean, th\u1eddi gian k\u1ebft chuy\u1ec3n li\u00ean t\u1ee5c n\u00e0y 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 l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u00f3. Doanh nghi\u1ec7p c\u1ea7n m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft kho\u1ea3n chi ph\u00ed t\u1ea1m th\u1eddi b\u1ecb lo\u1ea1i n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n nh\u1eadp tr\u1ea7n l\u00e3i vay khi EBITDA c\u1ee7a c\u00e1c n\u0103m sau t\u0103ng tr\u01b0\u1edfng t\u1ed1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoan_thien_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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;\">Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m H\u1ed3 s\u01a1 qu\u1ed1c gia (Local file), H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master file) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) l\u00e0 l\u00e1 ch\u1eafn ph\u00e1p l\u00fd v\u1eefng ch\u1eafc nh\u1ea5t. Khi doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh kh\u00e1ch quan, tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1c kho\u1ea3n vay li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf s\u1ebd c\u00f3 c\u01a1 s\u1edf ch\u1ea5p thu\u1eadn t\u1ed1i \u0111a ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN m\u00e0 doanh nghi\u1ec7p t\u1ef1 k\u00ea khai.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN_trong_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong giao d\u1ecbch li\u00ean k\u1ebft<\/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=\"The_nao_la_chi_phi_lai_vay_duoc_tru_khi_tinh_thue_TNDN\"><\/span>Th\u1ebf n\u00e0o l\u00e0 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tChi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 kho\u1ea3n chi ph\u00ed l\u00e3i ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.                    <\/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_co_giao_dich_lien_ket_duoc_khau_tru_toi_da_bao_nhieu\"><\/span>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA trong k\u1ef3 t\u00ednh thu\u1ebf. Ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m nh\u01b0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo theo quy \u0111\u1ecbnh.                     <\/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=\"EBITDA_duoc_su_dung_de_tinh_gioi_han_chi_phi_lai_vay_nhu_the_nao\"><\/span>EBITDA \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tEBITDA \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n 30% chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.                    <\/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=\"Phan_chi_phi_lai_vay_vuot_muc_30_EBITDA_co_bi_mat_hoan_toan_khong\"><\/span>Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 b\u1ecb m\u1ea5t ho\u00e0n to\u00e0n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA \u0111\u01b0\u1ee3c ph\u00e9p k\u1ebft chuy\u1ec3n li\u00ean t\u1ee5c sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, v\u1edbi th\u1eddi gian t\u1ed1i \u0111a 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 \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=\"Chi_phi_lai_vay_cua_khoan_vay_phuc_vu_dau_tu_du_an_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\"><\/span>Chi ph\u00ed l\u00e3i vay c\u1ee7a kho\u1ea3n vay ph\u1ee5c v\u1ee5 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 th\u1ec3. N\u1ebfu kho\u1ea3n vay ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n th\u00ec chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c xem x\u00e9t ghi nh\u1eadn theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 ph\u1ea3i v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.                     <\/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\": \"Th\u1ebf n\u00e0o l\u00e0 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 kho\u1ea3n chi ph\u00ed l\u00e3i ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.\"\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 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA trong k\u1ef3 t\u00ednh thu\u1ebf. Ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m nh\u01b0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo theo quy \u0111\u1ecbnh.\"\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\": \"EBITDA \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"EBITDA \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n 30% chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.\"\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\": \"Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 b\u1ecb m\u1ea5t ho\u00e0n to\u00e0n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA \u0111\u01b0\u1ee3c ph\u00e9p k\u1ebft chuy\u1ec3n li\u00ean t\u1ee5c sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, v\u1edbi th\u1eddi gian t\u1ed1i \u0111a 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 \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\": \"Chi ph\u00ed l\u00e3i vay c\u1ee7a kho\u1ea3n vay ph\u1ee5c v\u1ee5 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 th\u1ec3. N\u1ebfu kho\u1ea3n vay ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n th\u00ec chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c xem x\u00e9t ghi nh\u1eadn theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 ph\u1ea3i v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.\"\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\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong giao d\u1ecbch li\u00ean k\u1ebft theo C\u00f4ng v\u0103n 5129\/CT-CS l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n m\u1ee5c c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 5129\/CT-CS, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/nghi-dinh-132-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 Lu\u1eadt Thu\u1ebf TNDN 2025 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed, theo d\u00f5i gi\u1edbi h\u1ea1n kh\u1ed1ng ch\u1ebf l\u00e3i vay 30% EBITDA, qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd h\u1ed3 s\u01a1 vay v\u1ed1n v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p s\u1ebd gi\u00fap t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, t\u1eadn d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u01a1 ch\u1ebf k\u1ebft chuy\u1ec3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c v\u00e0 gi\u1ea3m thi\u1ec3u \u00e1p l\u1ef1c thu\u1ebf trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n c\u00e1c quy \u0111\u1ecbnh thu\u1ebf li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt, doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean theo d\u00f5i c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi ho\u1eb7c tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai, h\u1ea1ch to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf lu\u00f4n \u0111\u00fang quy \u0111\u1ecbnh, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/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) &amp; 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>B\u01b0\u1edbc v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a n\u0103m t\u00e0i ch\u00ednh 2026, c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, t\u1eeb ng\u00e0y 01\/10\/2025, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) 2025 \u0111\u00e3 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4236,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4235","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\/4235","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=4235"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4235\/revisions"}],"predecessor-version":[{"id":4240,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4235\/revisions\/4240"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4236"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}