{"id":4370,"date":"2026-06-12T11:04:26","date_gmt":"2026-06-12T04:04:26","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4370"},"modified":"2026-06-12T11:04:26","modified_gmt":"2026-06-12T04:04:26","slug":"ebitda-theo-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/","title":{"rendered":"EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132: Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng cho doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. Kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh, EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n <\/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;\"> \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb v\u1ed1n c\u1ee7a doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cach-tinh-ebitda-theo-nghi-dinh-132\/\">c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1eebng th\u00e0nh ph\u1ea7n trong c\u00f4ng th\u1ee9c, v\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n, thanh tra thu\u1ebf.\u00a0<\/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 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#Tom_tat_quan_trong_ve_khong_che_chi_phi_lai_vay_trong_giao_dich_lien_ket\" >T\u00f3m t\u1eaft quan tr\u1ecdng v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#EBITDA_theo_Nghi_dinh_132_la_gi_Va_cach_xac_dinh_chinh_xac\" >EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec? V\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#Vi_du_thuc_te_Tinh_toan_han_muc_lai_vay_dua_tren_EBITDA\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf: T\u00ednh to\u00e1n h\u1ea1n m\u1ee9c l\u00e3i vay d\u1ef1a tr\u00ean EBITDA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#Phan_tich_chi_tiet_cac_tinh_huong_ap_dung\" >Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c t\u00ecnh hu\u1ed1ng \u00e1p d\u1ee5ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#Doi_tuong_duoc_mien_tru\" >\u0110\u1ed1i t\u01b0\u1ee3ng \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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#Xu_ly_khi_doanh_nghiep_co_phat_sinh_lo_hoac_lai_am\" >X\u1eed l\u00fd khi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh l\u1ed7 ho\u1eb7c l\u00e3i \u00e2m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#Toi_uu_hoa_EBITDA_theo_Nghi_dinh_132_de_dam_bao_chi_phi_lai_vay_toi_da\" >T\u1ed1i \u01b0u h\u00f3a EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chi ph\u00ed l\u00e3i vay t\u1ed1i \u0111a<\/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\/ebitda-theo-nghi-dinh-132\/#Cac_sai_lam_thuong_gap_khi_tinh_EBITDA_theo_Nghi_dinh_132\" >C\u00e1c sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#Loi_khuyen_tu_chuyen_gia_giao_dich_lien_ket\" >L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#Nhung_cau_hoi_thuong_gap_ve_EBITDA_theo_Nghi_dinh_132\" >Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#EBITDA_theo_Nghi_dinh_132_duoc_dung_de_lam_gi_trong_doanh_nghiep\" >EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec trong doanh nghi\u1ec7p?<\/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\/ebitda-theo-nghi-dinh-132\/#Theo_quy_dinh_hien_hanh_chi_phi_lai_vay_duoc_khong_che_la_bao_nhieu_phan_tram_EBITDA\" >Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf l\u00e0 bao nhi\u00eau ph\u1ea7n tr\u0103m EBITDA?<\/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\/ebitda-theo-nghi-dinh-132\/#Neu_chi_so_EBITDA_theo_Nghi_dinh_132_am_thi_doanh_nghiep_co_duoc_tru_chi_phi_lai_vay_khong\" >N\u1ebfu ch\u1ec9 s\u1ed1 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u00e2m th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed l\u00e3i vay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#Doanh_nghiep_khong_co_giao_dich_lien_ket_co_phai_tinh_EBITDA_theo_Nghi_dinh_132_khong\" >Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#Doanh_nghiep_can_lam_gi_de_toi_uu_EBITDA_theo_Nghi_dinh_132_va_han_che_rui_ro_thue\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 t\u1ed1i \u01b0u EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebitda-theo-nghi-dinh-132\/#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=\"Tom_tat_quan_trong_ve_khong_che_chi_phi_lai_vay_trong_giao_dich_lien_ket\"><\/span><strong>T\u00f3m t\u1eaft quan tr\u1ecdng v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m m\u1ee5c \u0111\u00edch ch\u1ed1ng chuy\u1ec3n gi\u00e1, ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf t\u00ednh thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn th\u00f4ng qua vi\u1ec7c \u0111\u1ea9y chi ph\u00ed l\u00e3i vay l\u00ean cao. T\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u00e3 t\u1ea1o ra m\u1ed9t ng\u01b0\u1ee1ng tr\u1ea7n m\u00e0 t\u1ea1i \u0111\u00f3, doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 th\u01b0\u1edbc \u0111o l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh \u0111\u1ecbnh m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. N\u1ebfu chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf v\u01b0\u1ee3t qu\u00e1 ng\u01b0\u1ee1ng n\u00e0y (30% EBITDA), ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng m\u00e0 m\u1ecdi K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro truy thu thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_theo_Nghi_dinh_132_la_gi_Va_cach_xac_dinh_chinh_xac\"><\/span><strong>EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec? V\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4372\" aria-describedby=\"caption-attachment-4372\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4372\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/EBITDA-theo-Nghi-dinh-132-la-gi-va-cach-xac-dinh-chinh-xac.jpg\" alt=\"EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/EBITDA-theo-Nghi-dinh-132-la-gi-va-cach-xac-dinh-chinh-xac.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/EBITDA-theo-Nghi-dinh-132-la-gi-va-cach-xac-dinh-chinh-xac-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/EBITDA-theo-Nghi-dinh-132-la-gi-va-cach-xac-dinh-chinh-xac-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/EBITDA-theo-Nghi-dinh-132-la-gi-va-cach-xac-dinh-chinh-xac-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/EBITDA-theo-Nghi-dinh-132-la-gi-va-cach-xac-dinh-chinh-xac-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4372\" class=\"wp-caption-text\">EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa EBITDA trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng v\u00e0 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132. Trong ng\u1eef c\u1ea3nh ph\u00e1p l\u00fd, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00f4ng th\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o con s\u1ed1 \u0111\u01b0a v\u00e0o t\u1edd khai l\u00e0 con s\u1ed1 minh b\u1ea1ch.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng \u00fd ngh\u0129a t\u1eebng ch\u1ec9 ti\u00eau \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u00dd ngh\u0129a\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (H\u0110SXKD)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu nh\u1eadp thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh (tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed kh\u1ea5u hao TSC\u0110 v\u00e0 ph\u00e2n b\u1ed5 B\u0110S \u0111\u1ea7u t\u01b0 trong k\u1ef3.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u1ed5ng qu\u00e1t:<\/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 Ngh\u1ecb \u0111\u1ecbnh 132 = L\u1ee3i nhu\u1eadn t\u1eeb H\u0110SXKD + Chi ph\u00ed l\u00e3i vay + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Khi x\u00e1c \u0111\u1ecbnh c\u00e1c th\u00e0nh ph\u1ea7n trong c\u00f4ng th\u1ee9c EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132. C\u00e1c s\u1ed1 li\u1ec7u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c l\u1ea5y tr\u1ef1c ti\u1ebfp t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ho\u1eb7c \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf. Vi\u1ec7c tr\u00edch xu\u1ea5t sai l\u1ec7ch s\u1ed1 li\u1ec7u kh\u1ea5u hao ho\u1eb7c l\u00e3i vay gi\u1eefa c\u00e1c s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n s\u1ebd khi\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 tr\u1edf n\u00ean sai l\u1ec7ch, d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u00ednh sai h\u1ea1n m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_Tinh_toan_han_muc_lai_vay_dua_tren_EBITDA\"><\/span><strong>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf: T\u00ednh to\u00e1n h\u1ea1n m\u1ee9c l\u00e3i vay d\u1ef1a tr\u00ean EBITDA<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ea1n d\u1ec5 h\u00ecnh dung, h\u00e3y xem x\u00e9t v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 sau cho m\u1ed9t doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed s\u1ed1 li\u1ec7u n\u0103m 2025:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD: 5.000.000.000 VN\u0110<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay: 2.000.000.000 VN\u0110<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao: 1.000.000.000 VN\u0110<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 = 5.000.000.000 + 2.000.000.000 + 1.000.000.000 = 8.000.000.000 VN\u0110<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ednh h\u1ea1n m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ef7 l\u1ec7 30%:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n = EBITDA x 30% = 8.000.000.000 x 30% = 2.400.000.000 VN\u0110<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3: Doanh nghi\u1ec7p c\u00f3 chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf l\u00e0 2 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng m\u1ee9c tr\u1ea7n EBITDA l\u1edbn h\u01a1n chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf. Doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb <\/span><span style=\"font-weight: 400;\">to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay<\/span><span style=\"font-weight: 400;\"> trong k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_cac_tinh_huong_ap_dung\"><\/span><strong>Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c t\u00ecnh hu\u1ed1ng \u00e1p d\u1ee5ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng \u00e1p d\u1ee5ng cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_duoc_mien_tru\"><\/span><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay thu\u1ed9c c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, c\u00e1c kho\u1ea3n vay \u01b0u \u0111\u00e3i t\u1eeb ch\u00ednh ph\u1ee7 ho\u1eb7c c\u00e1c d\u1ef1 \u00e1n c\u00f4ng c\u1ed9ng th\u01b0\u1eddng n\u1eb1m ngo\u00e0i ph\u1ea1m vi kh\u1ed1ng ch\u1ebf n\u00e0y. Do \u0111\u00f3, tr\u01b0\u1edbc khi t\u00ednh to\u00e1n EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 danh m\u1ee5c kho\u1ea3n vay \u0111\u1ec3 lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n kh\u00f4ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_khi_doanh_nghiep_co_phat_sinh_lo_hoac_lai_am\"><\/span><strong>X\u1eed l\u00fd khi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh l\u1ed7 ho\u1eb7c l\u00e3i \u00e2m<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p nh\u1ea5t. Khi ch\u1ec9 ti\u00eau EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 b\u1eb1ng 0 ho\u1eb7c \u00e2m, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 h\u1ea1n m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (theo t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf 30%). Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn quy \u0111\u1ecbnh chuy\u1ec3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb sang k\u1ef3 sau. Vi\u1ec7c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd s\u1ed1 d\u01b0 n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong vi\u1ec7c theo d\u00f5i EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 h\u00e0ng n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_EBITDA_theo_Nghi_dinh_132_de_dam_bao_chi_phi_lai_vay_toi_da\"><\/span><strong>T\u1ed1i \u01b0u h\u00f3a EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chi ph\u00ed l\u00e3i vay t\u1ed1i \u0111a<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay v\u00ec c\u1ed1 g\u1eafng t\u00ecm c\u00e1ch l\u00e1ch lu\u1eadt, chi\u1ebfn l\u01b0\u1ee3c th\u00f4ng minh l\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac v\u1ed1n. Doanh nghi\u1ec7p n\u00ean duy tr\u00ec t\u1ef7 l\u1ec7 n\u1ee3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu h\u1ee3p l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 lu\u00f4n \u0111\u1ea1t ng\u01b0\u1ee1ng an to\u00e0n, t\u1eeb \u0111\u00f3 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a m\u1ee9c tr\u1ea7n 30% chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, gi\u00fap t\u1ed1i \u01b0u h\u00f3a thu\u1ebf TNDN ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_sai_lam_thuong_gap_khi_tinh_EBITDA_theo_Nghi_dinh_132\"><\/span><b>C\u00e1c sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4373\" aria-describedby=\"caption-attachment-4373\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4373\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-sai-lam-thuong-gap-khi-tinh-EBITDA-theo-Nghi-dinh-132.jpg\" alt=\"C\u00e1c sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-sai-lam-thuong-gap-khi-tinh-EBITDA-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-sai-lam-thuong-gap-khi-tinh-EBITDA-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-sai-lam-thuong-gap-khi-tinh-EBITDA-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-sai-lam-thuong-gap-khi-tinh-EBITDA-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-sai-lam-thuong-gap-khi-tinh-EBITDA-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4373\" class=\"wp-caption-text\">C\u00e1c sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-132\/\">t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 h\u1ed7 tr\u1ee3 ki\u1ec3m tra <\/span><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-giao-dich-lien-ket\/\">h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/strong><\/span><span style=\"font-weight: 400;\">, MAN nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i c\u00e1c sai l\u1ea7m nghi\u00eam tr\u1ecdng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ed7i lo\u1ea1i tr\u1eeb sai chi ph\u00ed kh\u1ea5u hao: Nhi\u1ec1u k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn gi\u1eefa chi ph\u00ed kh\u1ea5u hao t\u00ednh thu\u1ebf v\u00e0 kh\u1ea5u hao k\u1ebf to\u00e1n. Khi t\u00ednh to\u00e1n EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, c\u1ea7n b\u00e1m s\u00e1t b\u1ea3ng ph\u00e2n b\u1ed5 kh\u1ea5u hao \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: S\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb thay v\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n. S\u1ef1 thi\u1ebfu nh\u1ea5t qu\u00e1n n\u00e0y thu h\u00fat s\u1ef1 ch\u00fa \u00fd c\u1ee7a c\u01a1 quan ki\u1ec3m tra thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c t\u00ednh sai EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132: Khi thanh tra thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf TNDN thi\u1ebfu m\u00e0 c\u00f2n \u0111\u1ed1i m\u1eb7t v\u1edbi ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn uy t\u00edn trong h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_tu_chuyen_gia_giao_dich_lien_ket\"><\/span><b>L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia 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;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed l\u00e3i vay v\u00e0 t\u1ed1i \u01b0u h\u00f3a EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n quy tr\u00ecnh chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft t\u1eeb s\u1edbm. Thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn cu\u1ed1i n\u0103m quy\u1ebft to\u00e1n, h\u00e3y th\u1ef1c hi\u1ec7n d\u1ef1 b\u00e1o theo qu\u00fd.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh xoay quanh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132: Thi\u1ebft l\u1eadp m\u1ed9t dashboard theo d\u00f5i chi ph\u00ed l\u00e3i vay v\u00e0 EBITDA \u0111\u1ecbnh k\u1ef3. Vi\u1ec7c theo d\u00f5i s\u00e1t sao gi\u00fap doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh (v\u00ed d\u1ee5: k\u1ebf ho\u1ea1ch vay n\u1ee3, k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) \u0111\u1ec3 kh\u00f4ng v\u01b0\u1ee3t ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea7m quan tr\u1ecdng c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n minh b\u1ea1ch: H\u00e3y \u0111\u1ea3m b\u1ea3o m\u1ecdi ch\u1ee9ng t\u1eeb v\u1ec1 l\u00e3i vay, h\u1ee3p \u0111\u1ed3ng vay li\u00ean k\u1ebft \u0111\u1ec1u \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef khoa h\u1ecdc. S\u1ef1 minh b\u1ea1ch ch\u00ednh l\u00e0 l\u1edbp b\u1ea3o v\u1ec7 v\u1eefng ch\u1eafc nh\u1ea5t khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng v\u1ec1 s\u1ed1 li\u1ec7u EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_EBITDA_theo_Nghi_dinh_132\"><\/span><b>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/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=\"EBITDA_theo_Nghi_dinh_132_duoc_dung_de_lam_gi_trong_doanh_nghiep\"><\/span>EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec trong doanh nghi\u1ec7p?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tEBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh. Ch\u1ec9 ti\u00eau n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 l\u00e0m c\u01a1 s\u1edf \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 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=\"Theo_quy_dinh_hien_hanh_chi_phi_lai_vay_duoc_khong_che_la_bao_nhieu_phan_tram_EBITDA\"><\/span>Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf l\u00e0 bao nhi\u00eau ph\u1ea7n tr\u0103m EBITDA? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132. Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kh\u1ed1ng ch\u1ebf, ph\u1ea7n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf 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=\"Neu_chi_so_EBITDA_theo_Nghi_dinh_132_am_thi_doanh_nghiep_co_duoc_tru_chi_phi_lai_vay_khong\"><\/span>N\u1ebfu ch\u1ec9 s\u1ed1 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u00e2m th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed l\u00e3i vay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhi ch\u1ec9 s\u1ed1 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u00e2m ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 t\u1ea1o ra h\u1ea1n m\u1ee9c chi ph\u00ed l\u00e3i vay, doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3. Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (n\u1ebfu c\u00f3) c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang \u0111\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo theo \u0111\u00fang th\u1eddi h\u1ea1n 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=\"Doanh_nghiep_khong_co_giao_dich_lien_ket_co_phai_tinh_EBITDA_theo_Nghi_dinh_132_khong\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00ecnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn k\u00ea khai thi\u1ebfu ho\u1eb7c \u00e1p d\u1ee5ng sai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.                    <\/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_can_lam_gi_de_toi_uu_EBITDA_theo_Nghi_dinh_132_va_han_che_rui_ro_thue\"><\/span>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 t\u1ed1i \u01b0u EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf?<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 n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t \u0111\u1ecbnh k\u1ef3 \u0111\u1ed1i v\u1edbi chi ph\u00ed l\u00e3i vay v\u00e0 EBITDA thay v\u00ec ch\u1ec9 r\u00e0 so\u00e1t v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf. Gi\u1ea3i ph\u00e1p nh\u01b0 theo d\u00f5i t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay tr\u00ean EBITDA theo t\u1eebng qu\u00fd; x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch vay v\u1ed1n ph\u00f9 h\u1ee3p v\u1edbi n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh; ki\u1ec3m so\u00e1t giao d\u1ecbch vay v\u1edbi b\u00ean li\u00ean k\u1ebft; chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb v\u00e0 b\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh.                     <\/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\": \"EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec trong doanh nghi\u1ec7p?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh. Ch\u1ec9 ti\u00eau n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 l\u00e0m c\u01a1 s\u1edf \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 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\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf l\u00e0 bao nhi\u00eau ph\u1ea7n tr\u0103m EBITDA? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132. Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kh\u1ed1ng ch\u1ebf, ph\u1ea7n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf 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\": \"N\u1ebfu ch\u1ec9 s\u1ed1 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u00e2m th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed l\u00e3i vay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Khi ch\u1ec9 s\u1ed1 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u00e2m ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 t\u1ea1o ra h\u1ea1n m\u1ee9c chi ph\u00ed l\u00e3i vay, doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3. Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (n\u1ebfu c\u00f3) c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang \u0111\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo theo \u0111\u00fang th\u1eddi h\u1ea1n 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\": \"Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00ecnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn k\u00ea khai thi\u1ebfu ho\u1eb7c \u00e1p d\u1ee5ng sai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.\"\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\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 t\u1ed1i \u01b0u EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t \u0111\u1ecbnh k\u1ef3 \u0111\u1ed1i v\u1edbi chi ph\u00ed l\u00e3i vay v\u00e0 EBITDA thay v\u00ec ch\u1ec9 r\u00e0 so\u00e1t v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf. Gi\u1ea3i ph\u00e1p nh\u01b0 theo d\u00f5i t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay tr\u00ean EBITDA theo t\u1eebng qu\u00fd; x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch vay v\u1ed1n ph\u00f9 h\u1ee3p v\u1edbi n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh; ki\u1ec3m so\u00e1t giao d\u1ecbch vay v\u1edbi b\u00ean li\u00ean k\u1ebft; chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb v\u00e0 b\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh.\"\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><strong>K\u1ebft lu\u1eadn<\/strong><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 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd chi ph\u00ed l\u00e3i vay v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ph\u00e9p t\u00ednh ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o l\u1ee3i nhu\u1eadn, ki\u1ec3m so\u00e1t c\u1ea5u tr\u00fac v\u1ed1n v\u00e0 h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c th\u00e0nh ph\u1ea7n trong c\u00f4ng th\u1ee9c EBITDA, s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u nh\u1ea5t qu\u00e1n t\u1eeb h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi theo d\u00f5i ri\u00eang c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 thay v\u00ec ch\u1ec9 x\u1eed l\u00fd v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n s\u1ebd gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng, vi\u1ec7c x\u00e2y d\u1ef1ng quy tr\u00ecnh t\u00ednh to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 b\u00e0i b\u1ea3n s\u1ebd l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro, n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1ch t\u00ednh EBITDA, ki\u1ec3m tra h\u1ea1n m\u1ee9c chi ph\u00ed l\u00e3i vay ho\u1eb7c ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c tham kh\u1ea3o \u00fd ki\u1ebfn t\u1eeb chuy\u00ean gia <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-chuyen-gia\/\">t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 an to\u00e0n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.\u00a0<\/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\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/a>\u00a0<\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"> Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi:<\/b><span style=\"font-weight: 400;\"> \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;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. Kh\u00f4ng ch\u1ec9 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4371,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4370","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\/4370","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=4370"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4370\/revisions"}],"predecessor-version":[{"id":4374,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4370\/revisions\/4374"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4371"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}