{"id":4769,"date":"2026-07-24T16:23:16","date_gmt":"2026-07-24T09:23:16","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4769"},"modified":"2026-07-24T16:23:16","modified_gmt":"2026-07-24T09:23:16","slug":"tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/","title":{"rendered":"T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft khi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. D\u00f9 m\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA v\u00e0 th\u1eddi h\u1ea1n chuy\u1ec3n ti\u1ebfp 05 n\u0103m v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean nh\u01b0 quy \u0111\u1ecbnh c\u0169, vi\u1ec7c c\u1eadp nh\u1eadt c\u0103n c\u1ee9 ph\u00e1p l\u00fd theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=211190&amp;classid=1&amp;typegroupid=3\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u548c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Kinh-doanh-bao-hiem-sua-doi-2025-so-139-2025-QH15-684512.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s\u1eeda \u0111\u1ed5i 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p l\u00fang t\u00fang khi x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, t\u00ednh \u0111\u00fang EBITDA v\u00e0 k\u00ea khai Ph\u1ee5 l\u1ee5c I. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n n\u1eafm tr\u1ecdn c\u00f4ng th\u1ee9c t\u00ednh EBITDA, c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb, quy t\u1eafc chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c v\u00e0 quy tr\u00ecnh t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu 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\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Quy_dinh_khong_che_chi_phi_lai_vay_30_EBITDA_theo_Nghi_dinh_2552026ND-CP\" >Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Cong_thuc_tinh_EBITDA_theo_Nghi_dinh_255_Huong_dan_chi_tiet_tu_chuyen_gia\" >C\u00f4ng th\u1ee9c t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 255: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eeb chuy\u00ean gia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#So_sanh_Nghi_dinh_2552026ND-CP_voi_Nghi_dinh_1322020ND-CP\" >So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Chuyen_tiep_chi_phi_lai_vay_vuot_muc_30_EBITDA_sang_cac_ky_tinh_thue_sau\" >Chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Cac_truong_hop_duoc_loai_tru_khoi_quy_dinh_khong_che_chi_phi_lai_vay\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Vi_sao_doanh_nghiep_can_duoc_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_255\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Rui_ro_khi_tinh_sai_EBITDA_hoac_xac_dinh_sai_ben_lien_ket\" >R\u1ee7i ro khi t\u00ednh sai EBITDA ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai b\u00ean li\u00ean k\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Loi_ich_khi_co_chuyen_gia_tu_van_dong_hanh\" >L\u1ee3i \u00edch khi c\u00f3 chuy\u00ean gia t\u01b0 v\u1ea5n \u0111\u1ed3ng h\u00e0nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Quy_trinh_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_255\" >Quy tr\u00ecnh t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_255\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Chi_phi_lai_vay_co_tiep_tuc_bi_khong_che_30_EBITDA_tu_0172026_khong\" >Chi ph\u00ed l\u00e3i vay c\u00f3 ti\u1ebfp t\u1ee5c b\u1ecb kh\u1ed1ng ch\u1ebf 30% EBITDA t\u1eeb 01\/7\/2026 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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Cach_tinh_EBITDA_theo_Nghi_dinh_255_nhu_the_nao\" >C\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 255 nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Chi_phi_lai_vay_vuot_muc_co_duoc_chuyen_sang_nam_sau_khong_va_toi_da_bao_lau\" >Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng v\u00e0 t\u1ed1i \u0111a bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Nhung_khoan_vay_nao_khong_bi_ap_dung_khong_che_chi_phi_lai_vay\" >Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Doanh_nghiep_co_giao_dich_lien_ket_can_ke_khai_gi_theo_Nghi_dinh_255\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n k\u00ea khai g\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_khong_che_chi_phi_lai_vay_30_EBITDA_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4773\" aria-describedby=\"caption-attachment-4773\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4773\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cap-nhat-quy-dinh-moi-nhat.jpg\" alt=\"T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cap-nhat-quy-dinh-moi-nhat.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cap-nhat-quy-dinh-moi-nhat-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cap-nhat-quy-dinh-moi-nhat-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cap-nhat-quy-dinh-moi-nhat-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cap-nhat-quy-dinh-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4773\" class=\"wp-caption-text\">T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: 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 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3, c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3, c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, ph\u1ea7n chi ph\u00ed l\u00e3i vay thu\u1ea7n (\u0111\u00e3 tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay) \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd b\u1ecb gi\u1edbi h\u1ea1n \u1edf m\u1ee9c kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9ng chi ph\u00ed l\u00e3i vay thu\u1ea7n ph\u00e1t sinh trong k\u1ef3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 m\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA quen thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb tr\u01b0\u1edbc v\u00e0 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c duy tr\u00ec nguy\u00ean v\u1eb9n k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_EBITDA_theo_Nghi_dinh_255_Huong_dan_chi_tiet_tu_chuyen_gia\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 255: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eeb chuy\u00ean gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4772\" aria-describedby=\"caption-attachment-4772\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4772\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cong-thuc-tinh-EBITDA.jpg\" alt=\"T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh EBITDA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cong-thuc-tinh-EBITDA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cong-thuc-tinh-EBITDA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cong-thuc-tinh-EBITDA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cong-thuc-tinh-EBITDA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cong-thuc-tinh-EBITDA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4772\" class=\"wp-caption-text\">T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh EBITDA<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255, m\u1ed9t trong nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 ch\u00fang t\u00f4i ghi nh\u1eadn \u1edf doanh nghi\u1ec7p l\u00e0 nh\u1ea7m l\u1eabn gi\u1eefa EBITDA k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng v\u00e0 EBITDA theo ph\u00e1p lu\u1eadt thu\u1ebf. Theo \u0111\u00fang tinh th\u1ea7n Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh EBITDA l\u00e0m c\u0103n c\u1ee9 t\u00ednh tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 56px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">\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 (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho 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;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c EBITDA, doanh nghi\u1ec7p l\u1ea5y 30% c\u1ee7a con s\u1ed1 n\u00e0y \u0111\u1ec3 so s\u00e1nh v\u1edbi chi ph\u00ed l\u00e3i vay thu\u1ea7n th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3. N\u1ebfu chi ph\u00ed l\u00e3i vay thu\u1ea7n th\u1ef1c t\u1ebf nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 30% EBITDA, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu v\u01b0\u1ee3t m\u1ee9c 30%, ph\u1ea7n v\u01b0\u1ee3t s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5b50\uff1a <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH X l\u00e0 c\u00f4ng ty con 100% v\u1ed1n c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, n\u0103m 2026 vay 200 t\u1ef7 \u0111\u1ed3ng t\u1eeb c\u00f4ng ty m\u1eb9 (b\u00ean li\u00ean k\u1ebft) v\u1edbi l\u00e3i su\u1ea5t 8%\/n\u0103m \u0111\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng nh\u00e0 x\u01b0\u1edfng. S\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh trong k\u1ef3 t\u00ednh thu\u1ebf 2026 c\u1ee7a c\u00f4ng ty nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n: 500 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd, b\u00e1n h\u00e0ng (ch\u01b0a g\u1ed3m l\u00e3i vay, kh\u1ea5u hao): 460 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (\u0111\u00e3 bao g\u1ed3m l\u00e3i vay, kh\u1ea5u hao trong gi\u00e1 v\u1ed1n theo b\u00e1o c\u00e1o k\u1ebf to\u00e1n, sau \u0111\u00f3 c\u1ed9ng tr\u1edf l\u1ea1i theo c\u00f4ng th\u1ee9c EBITDA): 20 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3: 16 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3: 1 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao: 5 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n sau khi tr\u1eeb ti\u1ec1n g\u1eedi \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;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n = Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 &#8211; L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng = 15 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = 20 + 15 + 5 = 40 t\u1ef7 \u0111\u1ed3ng\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n = 30% x EBITDA = 30% x 40 = 12 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi chi ph\u00ed l\u00e3i vay thu\u1ea7n th\u1ef1c t\u1ebf ph\u00e1t sinh l\u00e0 15 t\u1ef7 \u0111\u1ed3ng, C\u00f4ng ty X v\u01b0\u1ee3t m\u1ee9c tr\u1ea7n 3 t\u1ef7 \u0111\u1ed3ng. Ph\u1ea7n 3 t\u1ef7 \u0111\u1ed3ng n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u0103m 2026, nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo (t\u1ed1i \u0111a 5 n\u0103m) n\u1ebfu nh\u1eefng n\u0103m sau \u0111\u00f3 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh th\u1ea5p h\u01a1n m\u1ee9c tr\u1ea7n 30% EBITDA c\u1ee7a n\u0103m \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb v\u00ed d\u1ee5 tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, ch\u1ec9 v\u1edbi m\u1ed9t kho\u1ea3n vay 200 t\u1ef7 \u0111\u1ed3ng v\u00e0 l\u00e3i su\u1ea5t 8%\/n\u0103m, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i 3 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed l\u00e3i vay ch\u1ec9 v\u00ec c\u01a1 c\u1ea5u v\u1ed1n vay, v\u1ed1n g\u00f3p ch\u01b0a \u0111\u01b0\u1ee3c ho\u1ea1ch \u0111\u1ecbnh h\u1ee3p l\u00fd. N\u1ebfu C\u00f4ng ty X \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kho\u1ea3n vay xu\u1ed1ng 160 t\u1ef7 \u0111\u1ed3ng (gi\u1eef nguy\u00ean l\u00e3i su\u1ea5t 8%), chi ph\u00ed l\u00e3i vay thu\u1ea7n s\u1ebd gi\u1ea3m c\u00f2n kho\u1ea3ng 11.8 t\u1ef7 \u0111\u1ed3ng, n\u1eb1m trong m\u1ee9c tr\u1ea7n 12 t\u1ef7 \u0111\u1ed3ng v\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do v\u00ec sao vi\u1ec7c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 ngay t\u1eeb giai \u0111o\u1ea1n ho\u1ea1ch \u0111\u1ecbnh c\u01a1 c\u1ea5u v\u1ed1n c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t t\u1ef7 l\u1ec7 tr\u01b0\u1edbc khi ph\u00e1t sinh r\u1ee7i ro, thay v\u00ec ch\u1ec9 ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 khi \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf xong.<\/span><\/p>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_Nghi_dinh_2552026ND-CP_voi_Nghi_dinh_1322020ND-CP\"><\/span><b>So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua \u0111\u1ed1i chi\u1ebfu kho\u1ea3n 3 \u0110i\u1ec1u 16 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f3 th\u1ec3 nh\u1eadn th\u1ea5y:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c132\/2020\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30% EBITDA\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30% EBITDA<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 05 n\u0103m li\u00ean t\u1ee5c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m kho\u1ea3n vay \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u0169<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean c\u00e1c nh\u00f3m lo\u1ea1i tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2010\u5e74\u4fe1\u8d37\u673a\u6784\u6cd5\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd kinh doanh b\u1ea3o hi\u1ec3m\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m 2022\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m 2022, s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s\u1eeda \u0111\u1ed5i 2025\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u1ee7 y\u1ebfu k\u1ebf th\u1eeba to\u00e0n b\u1ed9 n\u1ed9i dung c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t ch\u00ednh s\u00e1ch kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, m\u00e0 t\u1eadp trung c\u1eadp nh\u1eadt c\u0103n c\u1ee9 ph\u00e1p l\u00fd cho ph\u00f9 h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 n\u1eafm \u0111\u1ea7y \u0111\u1ee7 v\u00e0 h\u1ec7 th\u1ed1ng h\u01a1n to\u00e0n b\u1ed9 nh\u1eefng thay \u0111\u1ed5i n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i ph\u00e2n t\u00edch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\"> \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_tiep_chi_phi_lai_vay_vuot_muc_30_EBITDA_sang_cac_ky_tinh_thue_sau\"><\/span><b>Chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecf s\u00f3t khi t\u1ef1 t\u00ednh to\u00e1n l\u00e0 quy\u1ec1n \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb, \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi gian chuy\u1ec3n ti\u1ebfp \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh kho\u1ea3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. Tuy nhi\u00ean, \u0111\u1ec3 t\u1eadn d\u1ee5ng \u0111\u00fang v\u00e0 \u0111\u1ee7 quy\u1ec1n l\u1ee3i n\u00e0y, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ch\u1eb7t ch\u1ebd s\u1ed1 li\u1ec7u qua t\u1eebng n\u0103m, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p b\u1ecf s\u00f3t th\u1eddi h\u1ea1n 05 n\u0103m ho\u1eb7c t\u00ednh sai s\u1ed1 d\u01b0 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp, \u0111\u00e2y c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m m\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p theo d\u00f5i xuy\u00ean su\u1ed1t nhi\u1ec1u k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_loai_tru_khoi_quy_dinh_khong_che_chi_phi_lai_vay\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u b\u1ecb \u00e1p d\u1ee5ng m\u1ee9c tr\u1ea7n 30% EBITDA. Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m 2022, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s\u1eeda \u0111\u1ed5i 2025;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA), vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c Ch\u00ednh ph\u1ee7 \u0111i vay n\u01b0\u1edbc ngo\u00e0i cho c\u00e1c doanh nghi\u1ec7p vay l\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (ch\u01b0\u01a1ng tr\u00ecnh n\u00f4ng th\u00f4n m\u1edbi v\u00e0 gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, sinh vi\u00ean, nh\u00e0 \u1edf x\u00e3 h\u1ed9i v\u00e0 d\u1ef1 \u00e1n ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c kho\u1ea3n vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 thu\u1ed9c nh\u00f3m lo\u1ea1i tr\u1eeb hay kh\u00f4ng l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t trong quy tr\u00ecnh t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 kho\u1ea3n vay t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u01b0ng v\u1eabn \u00e1p d\u1ee5ng nh\u1ea7m m\u1ee9c kh\u1ed1ng ch\u1ebf 30% do kh\u00f4ng n\u1eafm r\u00f5 ranh gi\u1edbi lo\u1ea1i tr\u1eeb, d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u1ef1 lo\u1ea1i b\u1ecf chi ph\u00ed l\u00e3i vay h\u1ee3p l\u1ec7 m\u1ed9t c\u00e1ch kh\u00f4ng c\u1ea7n thi\u1ebft, g\u00e2y thi\u1ec7t h\u1ea1i tr\u1ef1c ti\u1ebfp v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_duoc_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_255\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4771\" aria-describedby=\"caption-attachment-4771\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4771\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-can-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-can-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-can-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-can-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-can-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-can-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4771\" class=\"wp-caption-text\">L\u00fd do doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_tinh_sai_EBITDA_hoac_xac_dinh_sai_ben_lien_ket\"><\/span><b>R\u1ee7i ro khi t\u00ednh sai EBITDA ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai b\u00ean li\u00ean k\u1ebft\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf tri\u1ec3n khai, kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i nh\u1eefng r\u1ee7i ro sau khi t\u1ef1 x\u1eed l\u00fd h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean m\u00f4n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh sai c\u00f4ng th\u1ee9c EBITDA, d\u1eabn \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh sai m\u1ee9c tr\u1ea7n 30% v\u00e0 t\u1ef1 lo\u1ea1i b\u1ecf ho\u1eb7c t\u1ef1 ch\u1ea5p nh\u1eadn chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh thi\u1ebfu ch\u00ednh x\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5, khi\u1ebfn doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai th\u1eeba giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t quy\u1ec1n chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong th\u1eddi h\u1ea1n 5 n\u0103m, l\u00e0m m\u1ea5t \u0111i l\u1ee3i \u00edch h\u1ee3p ph\u00e1p \u0111\u00e1ng k\u1ec3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng nh\u1ea7m nh\u00f3m kho\u1ea3n vay \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c kho\u1ea3n vay li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai sai ho\u1eb7c thi\u1ebfu Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, d\u1eabn \u0111\u1ebfn b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, th\u1eadm ch\u00ed \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng sai s\u00f3t n\u00e0y, d\u00f9 nh\u1ecf, \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 b\u1ecb truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p v\u00e0 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u00f2n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_co_chuyen_gia_tu_van_dong_hanh\"><\/span><b>L\u1ee3i \u00edch khi c\u00f3 chuy\u00ean gia t\u01b0 v\u1ea5n \u0111\u1ed3ng h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u1ef1a ch\u1ecdn thay v\u00ec t\u1ef1 x\u1eed l\u00fd n\u1ed9i b\u1ed9. L\u00e0 m\u1ed9t ph\u1ea7n trong<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> to\u00e0n di\u1ec7n, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN s\u1ebd \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p gi\u1ea3i quy\u1ebft tr\u1ecdn v\u1eb9n b\u00e0i to\u00e1n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay, c\u1ee5 th\u1ec3 s\u1ebd gi\u00fap doanh nghi\u1ec7p:\u00a0<\/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 to\u00e0n di\u1ec7n c\u01a1 c\u1ea5u v\u1ed1n vay, x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0111\u00fang 12 nh\u00f3m ti\u00eau ch\u00ed t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n EBITDA v\u00e0 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf 30% m\u1ed9t c\u00e1ch chu\u1ea9n x\u00e1c, \u0111\u00fang v\u1edbi tinh th\u1ea7n kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong ph\u1ea1m vi ph\u00e1p lu\u1eadt cho ph\u00e9p, th\u00f4ng qua vi\u1ec7c ho\u1ea1ch \u0111\u1ecbnh l\u1ea1i c\u01a1 c\u1ea5u v\u1ed1n vay \u2013 v\u1ed1n g\u00f3p ph\u00f9 h\u1ee3p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp qua c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf, \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecf l\u1ee1 th\u1eddi h\u1ea1n 5 n\u0103m theo quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 l\u1eadp h\u1ed3 s\u01a1, k\u00ea khai Ph\u1ee5 l\u1ee5c I v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan, s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u thanh tra, ki\u1ec3m tra thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi nh\u1eefng thay \u0111\u1ed5i v\u1ec1 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, nh\u01b0 vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP d\u1eabn chi\u1ebfu Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024 thay cho Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2010, hay vi\u1ec7c \u00e1p d\u1ee5ng Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s\u1eeda \u0111\u1ed5i 2025.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 c\u1ea5u tr\u00fac s\u1edf h\u1eefu ph\u1ee9c t\u1ea1p, nhi\u1ec1u l\u1edbp c\u00f4ng ty con &#8211; c\u00f4ng ty li\u00ean k\u1ebft, ho\u1eb7c th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh giao d\u1ecbch vay v\u1ed1n n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n, vi\u1ec7c c\u00f3 m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 nh\u01b0 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong> \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t t\u1eeb kh\u00e2u ho\u1ea1ch \u0111\u1ecbnh \u0111\u1ebfn kh\u00e2u quy\u1ebft to\u00e1n thu\u1ebf s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_255\"><\/span><b>Quy tr\u00ecnh t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 b\u00e1m s\u00e1t quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, quy tr\u00ecnh t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 th\u01b0\u1eddng \u0111\u01b0\u1ee3c tri\u1ec3n khai theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; R\u00e0 so\u00e1t h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft: Thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch to\u00e0n b\u1ed9 th\u00f4ng tin v\u1ec1 c\u01a1 c\u1ea5u s\u1edf h\u1eefu, c\u00e1c kho\u1ea3n vay, b\u1ea3o l\u00e3nh, c\u00e1c m\u1ed1i quan h\u1ec7 nh\u00e2n s\u1ef1 \u0111i\u1ec1u h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c b\u00ean li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; T\u00ednh to\u00e1n EBITDA v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb: \u00c1p d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c theo kho\u1ea3n 3 \u0110i\u1ec1u 16, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; Ki\u1ec3m tra chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc: R\u00e0 so\u00e1t l\u1ecbch s\u1eed c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c c\u00f2n trong th\u1eddi h\u1ea1n chuy\u1ec3n ti\u1ebfp 5 n\u0103m, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p kh\u00f4ng b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; T\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u c\u01a1 c\u1ea5u v\u1ed1n vay, v\u1ed1n g\u00f3p: \u0110\u1ec1 xu\u1ea5t c\u00e1c ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 v\u1ed1n vay, v\u1ed1n g\u00f3p ph\u00f9 h\u1ee3p nh\u1eb1m ki\u1ec3m so\u00e1t t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong ng\u01b0\u1ee1ng 30% EBITDA m\u1ed9t c\u00e1ch ch\u1ee7 \u0111\u1ed9ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; H\u1ed7 tr\u1ee3 k\u00ea khai Ph\u1ee5 l\u1ee5c I v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo m\u1eabu ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, s\u1eb5n s\u00e0ng cho c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP tuy kh\u00f4ng thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t m\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA nh\u01b0ng vi\u1ec7c c\u1eadp nh\u1eadt c\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u1edbi c\u00f9ng nh\u1eefng y\u00eau c\u1ea7u ch\u1eb7t ch\u1ebd trong x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026. N\u1eafm \u0111\u00fang quy \u0111\u1ecbnh, t\u00ednh \u0111\u00fang EBITDA v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a quy\u1ec1n chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu thu\u1ebf m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c kho\u1ea3n vay n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n, vay t\u1eeb c\u00f4ng ty m\u1eb9, c\u00f4ng ty li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i, \u0111\u1eebng ch\u1edd \u0111\u1ebfn khi quy\u1ebft to\u00e1n thu\u1ebf m\u1edbi r\u00e0 so\u00e1t l\u1ea1i. H\u00e3y <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">li\u00ean h\u1ec7<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ngay v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/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>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/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> <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;\"><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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_255\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_co_tiep_tuc_bi_khong_che_30_EBITDA_tu_0172026_khong\"><\/span><b>Chi ph\u00ed l\u00e3i vay c\u00f3 ti\u1ebfp t\u1ee5c b\u1ecb kh\u1ed1ng ch\u1ebf 30% EBITDA t\u1eeb 01\/7\/2026 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c duy tr\u00ec, kh\u00f4ng thay \u0111\u1ed5i so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_EBITDA_theo_Nghi_dinh_255_nhu_the_nao\"><\/span><b>C\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 255 nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay, c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_vuot_muc_co_duoc_chuyen_sang_nam_sau_khong_va_toi_da_bao_lau\"><\/span><b>Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng v\u00e0 t\u1ed1i \u0111a bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t m\u1ee9c 30% EBITDA \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, th\u1eddi gian chuy\u1ec3n ti\u1ebfp li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_khoan_vay_nao_khong_bi_ap_dung_khong_che_chi_phi_lai_vay\"><\/span><b>Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">G\u1ed3m kho\u1ea3n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m, vay v\u1ed1n ODA v\u00e0 vay \u01b0u \u0111\u00e3i Ch\u00ednh ph\u1ee7 cho vay l\u1ea1i, vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, v\u00e0 vay \u0111\u1ea7u t\u01b0 c\u00e1c d\u1ef1 \u00e1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_can_ke_khai_gi_theo_Nghi_dinh_255\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n k\u00ea khai g\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 t\u00ednh thu\u1ebf theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. D\u00f9 m\u1ee9c kh\u1ed1ng ch\u1ebf 30% [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4770,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4769","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\/4769","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=4769"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4769\/revisions"}],"predecessor-version":[{"id":4774,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4769\/revisions\/4774"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4770"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}