{"id":4441,"date":"2026-06-18T15:38:38","date_gmt":"2026-06-18T08:38:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4441"},"modified":"2026-06-18T15:38:38","modified_gmt":"2026-06-18T08:38:38","slug":"khong-che-lai-vay-theo-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/","title":{"rendered":"Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132: H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Quy \u0111\u1ecbnh n\u00e0y \u0111\u1eb7t ra gi\u1edbi h\u1ea1n \u0111\u1ed1i v\u1edbi ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u01a1 ch\u1ebf n\u00e0y, t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n trong k\u1ef3 ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a b\u1eb1ng 30% EBITDA (l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao). Ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf, nh\u01b0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 ti\u1ebfp theo kh\u00f4ng qu\u00e1 05 n\u0103m theo \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m ki\u1ec3m so\u00e1t r\u1ee7i ro chuy\u1ec3n gi\u00e1, h\u1ea1n ch\u1ebf vi\u1ec7c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean li\u00ean k\u1ebft \u0111\u1ec3 l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/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\/khong-che-lai-vay-theo-nghi-dinh-132\/#Khong_che_lai_vay_theo_Nghi_dinh_132_la_gi\" >Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec?<\/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\/khong-che-lai-vay-theo-nghi-dinh-132\/#Quy_dinh_khong_che_lai_vay_theo_Nghi_dinh_132_hien_nay\" >Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 hi\u1ec7n nay<\/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\/khong-che-lai-vay-theo-nghi-dinh-132\/#Muc_khong_che_lai_vay_theo_Nghi_dinh_132_toi_da_duoc_tru_la_bao_nhieu\" >M\u1ee9c kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 bao nhi\u00eau?<\/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\/khong-che-lai-vay-theo-nghi-dinh-132\/#30_EBITDA_cua_doanh_nghiep_trong_ky_tinh_thue\" >30% EBITDA c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/#Doi_tuong_ap_dung_khong_che_lai_vay_theo_Nghi_dinh_132\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/#Bat_cap_trong_quy_dinh_khong_che_lai_vay_theo_Nghi_dinh_132\" >B\u1ea5t c\u1eadp trong quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/#De_xuat_bo_sung_quy_dinh_loai_tru_khi_xac_dinh_quan_he_lien_ket\" >\u0110\u1ec1 xu\u1ea5t b\u1ed5 sung quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/#Cach_xac_dinh_chi_phi_lai_vay_duoc_tru_theo_Nghi_dinh_132\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb 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\/khong-che-lai-vay-theo-nghi-dinh-132\/#Buoc_1_Xac_dinh_chi_phi_lai_vay_thuan\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/#Buoc_2_Xac_dinh_EBITDA\" >B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh 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\/khong-che-lai-vay-theo-nghi-dinh-132\/#Buoc_3_Tinh_muc_chi_phi_lai_vay_toi_da_duoc_tru\" >B\u01b0\u1edbc 3: T\u00ednh m\u1ee9c chi ph\u00ed l\u00e3i vay t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/#Cac_khoan_chi_phi_lai_vay_khong_duoc_tru_khi_tinh_thue_TNDN\" >C\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/#Lai_vay_vuot_muc_quy_dinh\" >L\u00e3i vay v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh<\/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\/khong-che-lai-vay-theo-nghi-dinh-132\/#Lai_vay_tuong_ung_voi_phan_von_dieu_le_chua_gop_du\" >L\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a g\u00f3p \u0111\u1ee7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/#Rui_ro_doanh_nghiep_can_luu_y_khi_ap_dung_khong_che_lai_vay_theo_Nghi_dinh_132\" >R\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/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\/khong-che-lai-vay-theo-nghi-dinh-132\/#Cau_hoi_thuong_gap_ve_khong_che_lai_vay_theo_Nghi_dinh_132\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 kh\u1ed1ng ch\u1ebf l\u00e3i vay 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/#Khong_che_lai_vay_theo_Nghi_dinh_132_ap_dung_cho_doanh_nghiep_nao\" >Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/#Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_bi_mat_hoan_toan_khong\" >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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/#Doanh_nghiep_vay_ngan_hang_co_bi_ap_dung_khong_che_lai_vay_theo_Nghi_dinh_132_khong\" >Doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-theo-nghi-dinh-132\/#Chi_phi_lai_vay_nao_khong_duoc_tru_khi_tinh_thue_TNDN\" >Chi ph\u00ed l\u00e3i vay n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-lai-vay-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=\"Khong_che_lai_vay_theo_Nghi_dinh_132_la_gi\"><\/span><b>Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4442\" aria-describedby=\"caption-attachment-4442\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4442\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-theo-Nghi-dinh-132.jpg\" alt=\"Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khong-che-lai-vay-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4442\" class=\"wp-caption-text\">Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 c\u01a1 ch\u1ebf gi\u1edbi h\u1ea1n kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u00e1c 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;\">C\u0103n c\u1ee9 theo kho\u1ea3n 3 \u0110i\u1ec1u 16 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong>, t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% EBITDA.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, Chi ph\u00ed l\u00e3i vay thu\u1ea7n:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n = T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 &#8211; L\u00e3i ti\u1ec1n g\u1eedi &#8211; L\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0 EBITDA \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh + Chi ph\u00ed l\u00e3i vay thu\u1ea7n + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 EBITDA trong n\u0103m l\u00e0 10 t\u1ef7 \u0111\u1ed3ng th\u00ec m\u1ee9c chi ph\u00ed l\u00e3i vay thu\u1ea7n t\u1ed1i \u0111a \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 3 t\u1ef7 \u0111\u1ed3ng (30% EBITDA).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu chi ph\u00ed l\u00e3i vay thu\u1ea7n th\u1ef1c t\u1ebf l\u00e0 5 t\u1ef7 \u0111\u1ed3ng th\u00ec ph\u1ea7n v\u01b0\u1ee3t 2 t\u1ef7 \u0111\u1ed3ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m \u0111\u00f3.<\/span><\/p>\n<blockquote><p><strong>Xem th\u00eam: <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><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_khong_che_lai_vay_theo_Nghi_dinh_132_hien_nay\"><\/span><b>Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 hi\u1ec7n nay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4443\" aria-describedby=\"caption-attachment-4443\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4443\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-khong-che-lai-vay-theo-Nghi-dinh-132-hien-nay.jpg\" alt=\"Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 hi\u1ec7n nay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-khong-che-lai-vay-theo-Nghi-dinh-132-hien-nay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-khong-che-lai-vay-theo-Nghi-dinh-132-hien-nay-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-khong-che-lai-vay-theo-Nghi-dinh-132-hien-nay-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-khong-che-lai-vay-theo-Nghi-dinh-132-hien-nay-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-khong-che-lai-vay-theo-Nghi-dinh-132-hien-nay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4443\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 hi\u1ec7n nay<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i x\u00e1c \u0111\u1ecbnh ph\u1ea7n <\/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 tr\u1eeb d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 EBITDA. C\u1ee5 th\u1ec3:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 do \u0111\u01b0a to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7 khi t\u00ednh thu\u1ebf n\u1ebfu thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a quy \u0111\u1ecbnh n\u00e0y l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t vi\u1ec7c doanh nghi\u1ec7p s\u1eed d\u1ee5ng kho\u1ea3n vay n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf h\u00e0nh vi chuy\u1ec3n l\u1ee3i nhu\u1eadn sang qu\u1ed1c gia c\u00f3 m\u1ee9c thu\u1ebf th\u1ea5p h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_khong_che_lai_vay_theo_Nghi_dinh_132_toi_da_duoc_tru_la_bao_nhieu\"><\/span><b>M\u1ee9c kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 bao nhi\u00eau<\/b><span style=\"font-weight: 400;\">?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132, m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a l\u00e0:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"30_EBITDA_cua_doanh_nghiep_trong_ky_tinh_thue\"><\/span><b>30% EBITDA c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 m\u1ee9c 30% EBITDA s\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh chi ph\u00ed b\u1ecb lo\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u00eam c\u01a1 h\u1ed9i ph\u00e2n b\u1ed5 chi ph\u00ed t\u00e0i ch\u00ednh trong c\u00e1c giai \u0111o\u1ea1n kinh doanh ph\u00f9 h\u1ee3p, thay v\u00ec b\u1ecb lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_khong_che_lai_vay_theo_Nghi_dinh_132\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4444\" aria-describedby=\"caption-attachment-4444\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4444\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-ap-dung-khong-che-lai-vay-theo-Nghi-dinh-132.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-ap-dung-khong-che-lai-vay-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-ap-dung-khong-che-lai-vay-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-ap-dung-khong-che-lai-vay-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-ap-dung-khong-che-lai-vay-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-ap-dung-khong-che-lai-vay-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4444\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u1ec1u ch\u1ecbu \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 ho\u1eb7c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch t\u00e0i ch\u00ednh v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 kho\u1ea3n vay \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh ho\u1eb7c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh t\u1eeb b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e1nh gi\u00e1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch ph\u00e1t sinh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bat_cap_trong_quy_dinh_khong_che_lai_vay_theo_Nghi_dinh_132\"><\/span><b>B\u1ea5t c\u1eadp trong quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00e2y nhi\u1ec1u tranh lu\u1eadn khi \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua giao d\u1ecbch vay v\u1ed1n.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p m\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n v\u1ed1n vay t\u1ed1i thi\u1ec3u b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, quy \u0111\u1ecbnh n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp nh\u01b0ng v\u1eabn b\u1ecb xem x\u00e9t thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng cung c\u1ea5p kho\u1ea3n vay d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t ho\u1eb7c \u0111i\u1ec1u h\u00e0nh gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u1ee3p ph\u00e1p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"De_xuat_bo_sung_quy_dinh_loai_tru_khi_xac_dinh_quan_he_lien_ket\"><\/span><b>\u0110\u1ec1 xu\u1ea5t b\u1ed5 sung quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng \u0111\u1ec1 xu\u1ea5t, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p vay v\u1ed1n t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean cho vay l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean kh\u00f4ng c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh n\u00e0y gi\u00fap ph\u00e2n bi\u1ec7t r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay nh\u1eb1m m\u1ee5c \u0111\u00edch chuy\u1ec3n gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_chi_phi_lai_vay_duoc_tru_theo_Nghi_dinh_132\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7 khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_chi_phi_lai_vay_thuan\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u1ea7n b\u1eb1ng c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n = Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh &#8211; L\u00e3i ti\u1ec1n g\u1eedi &#8211; L\u00e3i cho vay<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Xac_dinh_EBITDA\"><\/span><b>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh EBITDA b\u1eb1ng c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh + Chi ph\u00ed l\u00e3i vay thu\u1ea7n + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Tinh_muc_chi_phi_lai_vay_toi_da_duoc_tru\"><\/span><b>B\u01b0\u1edbc 3: T\u00ednh m\u1ee9c chi ph\u00ed l\u00e3i vay t\u1ed1i \u0111a \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;\">T\u00ednh m\u1ee9c chi ph\u00ed l\u00e3i vay t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a = EBITDA x 30%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 gi\u1edbi h\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c theo d\u00f5i \u0111\u1ec3 chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_phi_lai_vay_khong_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>C\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i gi\u1edbi h\u1ea1n theo EBITDA, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 kho\u1ea3n l\u00e3i vay c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Bao g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lai_vay_vuot_muc_quy_dinh\"><\/span><b>L\u00e3i vay v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 m\u1ee9c cho ph\u00e9p theo quy \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lai_vay_tuong_ung_voi_phan_von_dieu_le_chua_gop_du\"><\/span><b>L\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a g\u00f3p \u0111\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo ti\u1ebfn \u0111\u1ed9 \u0111\u0103ng k\u00fd nh\u01b0ng ph\u00e1t sinh kho\u1ea3n vay th\u00ec ph\u1ea7n l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n vay nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu: to\u00e0n b\u1ed9 l\u00e3i vay b\u1ecb lo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n vay l\u1edbn h\u01a1n ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu: ch\u1ec9 ph\u1ea7n l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n thi\u1ebfu b\u1ecb lo\u1ea1i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_doanh_nghiep_can_luu_y_khi_ap_dung_khong_che_lai_vay_theo_Nghi_dinh_132\"><\/span><b>R\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4445\" aria-describedby=\"caption-attachment-4445\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4445\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-can-luu-y-khi-ap-dung-khong-che-lai-vay-theo-Nghi-dinh-132.jpg\" alt=\"R\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-can-luu-y-khi-ap-dung-khong-che-lai-vay-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-can-luu-y-khi-ap-dung-khong-che-lai-vay-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-can-luu-y-khi-ap-dung-khong-che-lai-vay-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-can-luu-y-khi-ap-dung-khong-che-lai-vay-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-can-luu-y-khi-ap-dung-khong-che-lai-vay-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4445\" class=\"wp-caption-text\">R\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p nhi\u1ec1u r\u1ee7i ro 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;\">M\u1ed9t s\u1ed1 r\u1ee7i ro ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb x\u1eed ph\u1ea1t do k\u00ea khai sai ho\u1eb7c ch\u01b0a ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a kho\u1ea3n vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh kho\u1ea3n vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay v\u00e0 EBITDA h\u00e0ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng c\u01a1 c\u1ea5u v\u1ed1n ph\u00f9 h\u1ee3p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_khong_che_lai_vay_theo_Nghi_dinh_132\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 kh\u1ed1ng ch\u1ebf l\u00e3i vay 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=\"Khong_che_lai_vay_theo_Nghi_dinh_132_ap_dung_cho_doanh_nghiep_nao\"><\/span>Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 \u00e1p d\u1ee5ng \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 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p tr\u01b0\u1eddng h\u1ee3p n\u00e0y bao g\u1ed3m doanh nghi\u1ec7p c\u00f3 kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9, b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t ho\u1eb7c c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n vay \u0111\u1ec1u b\u1ecb kh\u1ed1ng ch\u1ebf. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng hay kh\u00f4ng tr\u01b0\u1edbc khi t\u00ednh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay.                    <\/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_vuot_muc_30_EBITDA_co_bi_mat_hoan_toan_khong\"><\/span>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\tKh\u00f4ng. Theo c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132, ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. Th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c t\u1ed1i \u0111a l\u00e0 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed t\u00e0i ch\u00ednh trong c\u00e1c giai \u0111o\u1ea1n c\u00f3 kh\u1ea3 n\u0103ng kh\u1ea5u tr\u1eeb ph\u00f9 h\u1ee3p.                    <\/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_vay_ngan_hang_co_bi_ap_dung_khong_che_lai_vay_theo_Nghi_dinh_132_khong\"><\/span>Doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay 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\t\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m. Theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p vay v\u1ed1n t\u1eeb b\u00ean th\u1ee9 ba nh\u01b0ng c\u00f3 s\u1ef1 b\u1ea3o l\u00e3nh ho\u1eb7c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh t\u1eeb b\u00ean li\u00ean k\u1ebft c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, th\u1ef1c t\u1ebf ph\u00e1t sinh nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng v\u1eabn c\u00f3 nguy c\u01a1 b\u1ecb \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t kho\u1ea3n vay, m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ch\u00ednh x\u00e1c.                    <\/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_nao_khong_duoc_tru_khi_tinh_thue_TNDN\"><\/span>Chi ph\u00ed l\u00e3i vay n\u00e0o kh\u00f4ng \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\tNgo\u00e0i ph\u1ea7n b\u1ecb gi\u1edbi h\u1ea1n theo kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed l\u00e3i vay kh\u00e1c nh\u01b0: L\u00e3i vay v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi kho\u1ea3n vay t\u1eeb t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf, L\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a g\u00f3p \u0111\u1ee7 theo ti\u1ebfn \u0111\u1ed9 \u0111\u0103ng k\u00fd v\u00e0 L\u00e3i vay kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ho\u1eb7c kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n vay gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i chi ph\u00ed.                    <\/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\": \"Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 \u00e1p d\u1ee5ng \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 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p tr\u01b0\u1eddng h\u1ee3p n\u00e0y bao g\u1ed3m doanh nghi\u1ec7p c\u00f3 kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9, b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t ho\u1eb7c c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n vay \u0111\u1ec1u b\u1ecb kh\u1ed1ng ch\u1ebf. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng hay kh\u00f4ng tr\u01b0\u1edbc khi t\u00ednh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay.\"\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 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\": \"Kh\u00f4ng. Theo c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132, ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. Th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c t\u1ed1i \u0111a l\u00e0 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed t\u00e0i ch\u00ednh trong c\u00e1c giai \u0111o\u1ea1n c\u00f3 kh\u1ea3 n\u0103ng kh\u1ea5u tr\u1eeb ph\u00f9 h\u1ee3p.\"\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 vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf l\u00e3i vay 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\": \"\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m. Theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p vay v\u1ed1n t\u1eeb b\u00ean th\u1ee9 ba nh\u01b0ng c\u00f3 s\u1ef1 b\u1ea3o l\u00e3nh ho\u1eb7c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh t\u1eeb b\u00ean li\u00ean k\u1ebft c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, th\u1ef1c t\u1ebf ph\u00e1t sinh nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng v\u1eabn c\u00f3 nguy c\u01a1 b\u1ecb \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t kho\u1ea3n vay, m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ch\u00ednh x\u00e1c.\"\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 n\u00e0o kh\u00f4ng \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\": \"Ngo\u00e0i ph\u1ea7n b\u1ecb gi\u1edbi h\u1ea1n theo kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed l\u00e3i vay kh\u00e1c nh\u01b0: L\u00e3i vay v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi kho\u1ea3n vay t\u1eeb t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf, L\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a g\u00f3p \u0111\u1ee7 theo ti\u1ebfn \u0111\u1ed9 \u0111\u0103ng k\u00fd v\u00e0 L\u00e3i vay kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ho\u1eb7c kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n vay gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i chi ph\u00ed.\"\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;\">Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 quy \u0111\u1ecbnh quan tr\u1ecdng nh\u1eb1m ki\u1ec3m so\u00e1t chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro chuy\u1ec3n gi\u00e1 trong 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;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA, gi\u1edbi h\u1ea1n 30%, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c chuy\u1ec3n chi ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong qu\u1ea3n tr\u1ecb thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t, doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t c\u1ea5u tr\u00fac v\u1ed1n, h\u1ed3 s\u01a1 vay v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch minh b\u1ea1ch.<\/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\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n 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;\">. \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>Kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Quy \u0111\u1ecbnh n\u00e0y \u0111\u1eb7t ra gi\u1edbi h\u1ea1n \u0111\u1ed1i v\u1edbi ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4442,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4441","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\/4441","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=4441"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4441\/revisions"}],"predecessor-version":[{"id":4446,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4441\/revisions\/4446"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4442"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}