{"id":5101,"date":"2026-09-09T14:30:22","date_gmt":"2026-09-09T07:30:22","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5101"},"modified":"2026-09-09T14:30:22","modified_gmt":"2026-09-09T07:30:22","slug":"ebit-va-ebitda-khac-nhau-the-nao","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/","title":{"rendered":"EBIT\u548cEBITDA\u6709\u4ec0\u4e48\u533a\u522b\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7406\u89e3 EBIT \u548c EBITDA \u4e4b\u95f4\u7684\u533a\u522b\u770b\u4f3c\u7b80\u5355\uff0c\u4f46\u5374\u662f\u5173\u8054\u4ea4\u6613\u516c\u53f8\u7a0e\u52a1\u8bb0\u5f55\u4e2d\u8bf8\u591a\u4e25\u91cd\u9519\u8bef\u7684\u6839\u6e90\u3002\u8fd9\u4e00\u70b9\u5728 2026 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\u5c24\u4e3a\u91cd\u8981\uff0c\u56e0\u4e3a\u2026\u2026 <\/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\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u65b0\u89c4\u6b63\u5f0f\u53d6\u4ee3\u4e86\u65e7\u7684\u6cd5\u5f8b\u6846\u67b6\uff0c\u4f46\u5bf9\u8fd9\u4e24\u4e2a\u6307\u6807\u7684\u8bef\u89e3\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u9519\u8bef\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u9650\u989d\uff0c\u8fdb\u800c\u9020\u6210\u8d39\u7528\u4e0d\u4e88\u8ba4\u53ef\u3001\u7a0e\u6b3e\u6b20\u7f34\u4ee5\u53ca\u7ed3\u8f6c\u6743\u4e27\u5931\u3002\u672c\u6587\u5c06\u6e05\u6670\u3001\u903b\u8f91\u5730\u9610\u8ff0\u8fd9\u4e24\u4e2a\u6982\u5ff5\uff0c\u4ee5\u907f\u514d\u9996\u5e2d\u4f1a\u8ba1\u5e08\u548c\u9996\u5e2d\u8d22\u52a1\u5b98\u4e4b\u95f4\u4ea7\u751f\u6df7\u6dc6\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/ebit-va-ebitda-khac-nhau-the-nao\/#Vi_sao_phan_biet_EBIT_va_EBITDA_khac_nhau_the_nao_lai_quan_trong_voi_doanh_nghiep_co_giao_dich_lien_ket\" >\u4e3a\u4ec0\u4e48\u5bf9\u4e8e\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u4e86\u89e3 EBIT \u548c EBITDA \u4e4b\u95f4\u7684\u533a\u522b\u5f88\u91cd\u8981\uff1f<\/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\/ebit-va-ebitda-khac-nhau-the-nao\/#Nham_lan_EBIT_voi_EBITDA_co_the_khien_doanh_nghiep_tinh_sai_nguong_chi_phi_lai_vay\" >\u5c06 EBIT \u4e0e EBITDA \u6df7\u6dc6\u53ef\u80fd\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u9519\u8bef\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u7684\u95e8\u69db\u3002<\/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\/ebit-va-ebitda-khac-nhau-the-nao\/#Boi_canh_Nghi_dinh_2552026ND-CP_dat_EBITDA_vao_trung_tam_nghia_vu_thue\" >\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5c06 EBITDA \u7f6e\u4e8e\u7eb3\u7a0e\u4e49\u52a1\u7684\u6838\u5fc3\u4f4d\u7f6e\u3002<\/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\/ebit-va-ebitda-khac-nhau-the-nao\/#EBIT_va_EBITDA_khac_nhau_the_nao_ve_ban_chat_va_cong_thuc_tinh\" >EBIT \u548c EBITDA \u5728\u6027\u8d28\u548c\u8ba1\u7b97\u516c\u5f0f\u4e0a\u6709\u4f55\u4e0d\u540c\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/#EBIT_la_gi_Loi_nhuan_truoc_lai_vay_va_thue\" >\u4ec0\u4e48\u662fEBIT\uff1f\u5373\u606f\u7a0e\u524d\u5229\u6da6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/#EBITDA_la_gi_Loi_nhuan_truoc_lai_vay_thue_va_khau_hao\" >EBITDA\u662f\u4ec0\u4e48\uff1f\u5373\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/#Cong_thuc_chuyen_doi_giua_EBIT_va_EBITDA\" >EBIT \u4e0e EBITDA \u4e4b\u95f4\u7684\u8f6c\u6362\u516c\u5f0f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/#Bang_so_sanh_EBIT_va_EBITDA_khac_nhau_the_nao_theo_tung_tieu_chi\" >\u5bf9\u6bd4\u8868\uff1a\u57fa\u4e8e\u4e0d\u540c\u6807\u51c6\u7684 EBIT \u548c EBITDA \u7684\u5dee\u5f02<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/#EBITDA_theo_thue_khac_EBITDA_theo_tai_chinh_nhu_the_nao\" >\u57fa\u4e8e\u7a0e\u6536\u7684 EBITDA \u4e0e\u57fa\u4e8e\u8d22\u52a1\u7684 EBITDA \u6709\u4f55\u4e0d\u540c\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/#Vi_sao_cau_hoi_%E2%80%9CEBIT_va_EBITDA_khac_nhau_the_nao%E2%80%9D_chua_du_ma_con_phai_phan_biet_EBITDA_thue\" >\u4e3a\u4ec0\u4e48\u201cEBIT \u548c EBITDA \u6709\u4ec0\u4e48\u533a\u522b\uff1f\u201d\u8fd9\u4e2a\u95ee\u9898\u8fd8\u4e0d\u591f\uff0c\u4e3a\u4ec0\u4e48\u6709\u5fc5\u8981\u533a\u5206\u5e94\u7a0e EBITDA\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/#Vi_du_minh_hoa_giua_EBIT_va_EBITDA_khac_nhau_the_nao_qua_so_lieu_thuc_te\" >\u4e0b\u9762\u7528\u771f\u5b9e\u6570\u636e\u4e3e\u4f8b\u8bf4\u660e EBIT \u548c EBITDA \u4e4b\u95f4\u7684\u533a\u522b\u3002<\/a><\/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\/ebit-va-ebitda-khac-nhau-the-nao\/#Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_can_theo_doi_ca_EBIT_lan_EBITDA\" >\u4e3a\u4ec0\u4e48\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u9700\u8981\u540c\u65f6\u8ddf\u8e2a EBIT \u548c EBITDA\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/#3_sai_lam_thuong_gap_khi_phan_biet_va_su_dung_EBIT_EBITDA_trong_ho_so_giao_dich_lien_ket\" >\u5728\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u4e2d\u533a\u5206\u548c\u4f7f\u7528 EBIT \u548c EBITDA \u65f6\u5e38\u72af\u7684 3 \u4e2a\u9519\u8bef\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/#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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/#Giai_dap_thac_mac_EBIT_va_EBITDA_khac_nhau_the_nao\" >\u56de\u7b54\u4ee5\u4e0b\u95ee\u9898\uff1aEBIT \u548c EBITDA \u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/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\/ebit-va-ebitda-khac-nhau-the-nao\/#EBIT_va_EBITDA_khac_nhau_the_nao_o_diem_cot_loi_nhat\" >EBIT \u548c EBITDA \u4e4b\u95f4\u6709\u4ec0\u4e48\u6839\u672c\u533a\u522b\uff1f<\/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\/ebit-va-ebitda-khac-nhau-the-nao\/#Vi_sao_luat_thue_dung_EBITDA_ma_khong_dung_EBIT_de_khong_che_chi_phi_lai_vay\" >\u4e3a\u4ec0\u4e48\u7a0e\u6cd5\u4f7f\u7528 EBITDA \u800c\u4e0d\u662f EBIT \u6765\u9650\u5236\u5229\u606f\u652f\u51fa\uff1f<\/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\/ebit-va-ebitda-khac-nhau-the-nao\/#EBITDA_tai_chinh_va_EBITDA_thue_co_phai_la_mot_khong\" >\u878d\u8d44 EBITDA \u548c\u7a0e\u540e EBITDA \u662f\u4e00\u56de\u4e8b\u5417\uff1f<\/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\/ebit-va-ebitda-khac-nhau-the-nao\/#Doanh_nghiep_co_tai_san_co_dinh_lon_thi_EBIT_va_EBITDA_chenh_lech_ra_sao\" >\u5bf9\u4e8e\u62e5\u6709\u5927\u91cf\u56fa\u5b9a\u8d44\u4ea7\u7684\u4f01\u4e1a\u800c\u8a00\uff0cEBIT \u548c EBITDA \u6709\u4f55\u4e0d\u540c\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ebit-va-ebitda-khac-nhau-the-nao\/#Co_the_dung_EBIT_de_tinh_nguong_30_chi_phi_lai_vay_duoc_tru_khong\" >EBIT \u80fd\u5426\u7528\u4e8e\u8ba1\u7b97 30% \u6761\u6b3e\u4e2d\u5173\u4e8e\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u95e8\u69db\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_phan_biet_EBIT_va_EBITDA_khac_nhau_the_nao_lai_quan_trong_voi_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>\u4e3a\u4ec0\u4e48\u5bf9\u4e8e\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u4e86\u89e3 EBIT \u548c EBITDA \u4e4b\u95f4\u7684\u533a\u522b\u5f88\u91cd\u8981\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5104\" aria-describedby=\"caption-attachment-5104\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5104\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Viec-phan-biet-EBIT-va-EBITDA-khac-nhau-the-nao-lai-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket.jpg\" alt=\"Vi\u1ec7c ph\u00e2n bi\u1ec7t EBIT v\u00e0 EBITDA kh\u00e1c nhau th\u1ebf n\u00e0o l\u1ea1i quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Viec-phan-biet-EBIT-va-EBITDA-khac-nhau-the-nao-lai-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Viec-phan-biet-EBIT-va-EBITDA-khac-nhau-the-nao-lai-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Viec-phan-biet-EBIT-va-EBITDA-khac-nhau-the-nao-lai-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Viec-phan-biet-EBIT-va-EBITDA-khac-nhau-the-nao-lai-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Viec-phan-biet-EBIT-va-EBITDA-khac-nhau-the-nao-lai-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5104\" class=\"wp-caption-text\">\u5bf9\u4e8e\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u4e86\u89e3 EBIT \u548c EBITDA \u4e4b\u95f4\u7684\u533a\u522b\u975e\u5e38\u91cd\u8981\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8d22\u52a1\u62a5\u8868\u4e2d\uff0c\u606f\u7a0e\u524d\u5229\u6da6\uff08EBIT\uff09\u548c\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff09\u901a\u5e38\u5e76\u5217\u5217\u51fa\uff0c\u4e24\u8005\u90fd\u57fa\u4e8e\u8425\u4e1a\u5229\u6da6\u8ba1\u7b97\u5f97\u51fa\uff0c\u4e14\u5747\u4e0d\u5305\u542b\u7a0e\u9879\u548c\u5229\u606f\u652f\u51fa\u3002\u8fd9\u79cd\u76f8\u4f3c\u6027\u5bfc\u81f4\u8bb8\u591a\u4f1a\u8ba1\u5e08\uff0c\u751a\u81f3\u5305\u62ec\u7ecf\u9a8c\u4e30\u5bcc\u7684\u9996\u5e2d\u8d22\u52a1\u5b98\uff0c\u8ba4\u4e3a\u8fd9\u4e24\u4e2a\u6307\u6807\u51e0\u4e4e\u7b49\u540c\uff0c\u5e76\u5728\u7f16\u5236\u7ba1\u7406\u62a5\u544a\u6216\u8ba1\u7b97\u7a0e\u6b3e\u65f6\u4ea4\u66ff\u4f7f\u7528\u3002\u98ce\u9669\u5c31\u6b64\u4ea7\u751f\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nham_lan_EBIT_voi_EBITDA_co_the_khien_doanh_nghiep_tinh_sai_nguong_chi_phi_lai_vay\"><\/span><b>\u5c06 EBIT \u4e0e EBITDA \u6df7\u6dc6\u53ef\u80fd\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u9519\u8bef\u8ba1\u7b97\u5229\u606f\u652f\u51fa\u7684\u95e8\u69db\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672a\u80fd\u660e\u786e\u533a\u5206 EBIT \u548c EBITDA \u4e0d\u4ec5\u4ec5\u662f\u4e00\u4e2a\u672f\u8bed\u9519\u8bef\uff0c\u800c\u4e14\u8fd8\u4f1a\u76f4\u63a5\u5f71\u54cd\u4e00\u4e2a\u5177\u6709\u6cd5\u5f8b\u610f\u4e49\u7684\u6570\u5b57\uff1a30% EBITDA \u9608\u503c\uff0c\u8be5\u9608\u503c\u7528\u4e8e\u9650\u5236\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u4e0d\u5c0f\u5fc3\u4f7f\u7528\u4e86 EBIT \u800c\u4e0d\u662f EBITDA\uff0c\u6216\u8005\u5fd8\u8bb0\u52a0\u4e0a\u6298\u65e7\u8d39\u7528\uff0c\u90a3\u4e48\u8ba1\u7b97\u7ed3\u679c\u5c31\u4f1a\u4e0d\u51c6\u786e\uff0c\u8981\u4e48\u4f4e\u4e8e\u5b9e\u9645\u503c\uff0c\u8981\u4e48\u9ad8\u4e8e\u5b9e\u9645\u503c\uff0c\u4ece\u800c\u5bfc\u81f4\u5bf9\u4e0d\u5141\u8bb8\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u7684\u8ba1\u7b97\u9519\u8bef\uff0c\u5e76\u76f4\u63a5\u5f71\u54cd\u5e94\u7f34\u7a0e\u6b3e\u7684\u6570\u989d\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_Nghi_dinh_2552026ND-CP_dat_EBITDA_vao_trung_tam_nghia_vu_thue\"><\/span><b>\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5c06 EBITDA \u7f6e\u4e8e\u7eb3\u7a0e\u4e49\u52a1\u7684\u6838\u5fc3\u4f4d\u7f6e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff0c\u5e76\u9002\u7528\u4e8e2026\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\uff09\u7ee7\u7eed\u7ef4\u6301\u6b64\u524d\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u4e0a\u9650\u4e3a30% EBITDA\u7684\u673a\u5236\u3002\u8fd9\u610f\u5473\u7740\uff0c\u6b63\u786e\u7406\u89e3EBIT\u548cEBITDA\u4e4b\u95f4\u7684\u533a\u522b\u4e0d\u518d\u4ec5\u4ec5\u662f\u201c\u5fc5\u8981\u7684\u201d\u8d22\u52a1\u77e5\u8bc6\uff0c\u800c\u662f\u51c6\u786e\u7533\u62a5\u7eb3\u7a0e\u548c\u907f\u514d\u7a0e\u52a1\u673a\u5173\u5728\u5ba1\u8ba1\u4e2d\u9a73\u56de\u7533\u62a5\u7684\u5fc5\u8981\u6761\u4ef6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBIT_va_EBITDA_khac_nhau_the_nao_ve_ban_chat_va_cong_thuc_tinh\"><\/span><b>EBIT \u548c EBITDA \u5728\u6027\u8d28\u548c\u8ba1\u7b97\u516c\u5f0f\u4e0a\u6709\u4f55\u4e0d\u540c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u5168\u9762\u56de\u7b54 EBIT \u548c EBITDA \u7684\u533a\u522b\u95ee\u9898\uff0c\u6709\u5fc5\u8981\u5728\u8fdb\u884c\u6bd4\u8f83\u4e4b\u524d\uff0c\u5c06\u6bcf\u4e2a\u6307\u6807\u4ece\u6839\u672c\u4e0a\u8fdb\u884c\u5206\u89e3\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBIT_la_gi_Loi_nhuan_truoc_lai_vay_va_thue\"><\/span><b>\u4ec0\u4e48\u662fEBIT\uff1f\u5373\u606f\u7a0e\u524d\u5229\u6da6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u606f\u7a0e\u524d\u5229\u6da6\uff08EBIT\uff09\u662f\u6307\u516c\u53f8\u5728\u6263\u9664\u5229\u606f\u652f\u51fa\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e4b\u524d\u7684\u5229\u6da6\u3002\u6362\u53e5\u8bdd\u8bf4\uff0c\u606f\u7a0e\u524d\u5229\u6da6\u53cd\u6620\u7684\u662f\u516c\u53f8\u6838\u5fc3\u4e1a\u52a1\u8fd0\u8425\u7684\u76c8\u5229\u80fd\u529b\uff0c\u6263\u9664\u4e86\u6240\u6709\u6b63\u5e38\u7684\u8fd0\u8425\u8d39\u7528\uff0c\u5305\u62ec\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\uff0c\u4f46\u672a\u8003\u8651\u516c\u53f8\u5982\u4f55\u7b79\u96c6\u8d44\u91d1\uff08\u501f\u6b3e\u6216\u80a1\u6743\uff09\u4ee5\u53ca\u5176\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u5df2\u786e\u5b9a\uff1a<\/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;\">\u606f\u7a0e\u524d\u5229\u6da6 = \u7a0e\u524d\u5229\u6da6 + \u5229\u606f\u652f\u51fa<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6216\u8005\u6839\u636e\u6536\u5165\u8ba1\u7b97\uff1a<\/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;\">\u606f\u7a0e\u524d\u5229\u6da6 = \u51c0\u6536\u5165 \u2013 \u9500\u552e\u6210\u672c \u2013 \u9500\u552e\u8d39\u7528 \u2013 \u7ba1\u7406\u8d39\u7528<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_la_gi_Loi_nhuan_truoc_lai_vay_thue_va_khau_hao\"><\/span><b>EBITDA\u662f\u4ec0\u4e48\uff1f\u5373\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6 (EBITDA) \u6bd4\u606f\u7a0e\u524d\u5229\u6da6 (EBIT) \u66f4\u8fdb\u4e00\u6b65\uff1a\u5b83\u5305\u542b\u4e86\u6709\u5f62\u56fa\u5b9a\u8d44\u4ea7\u7684\u6298\u65e7\u6210\u672c\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u644a\u9500\u6210\u672c\u3002\u8fd9\u6b63\u662f EBIT \u548c EBITDA \u7684\u6838\u5fc3\u533a\u522b\u6240\u5728\u3002EBITDA \u6d88\u9664\u4e86\u6298\u65e7\u653f\u7b56\u7684\u5f71\u54cd\uff0c\u800c\u6298\u65e7\u653f\u7b56\u53d6\u51b3\u4e8e\u4f01\u4e1a\u5982\u4f55\u9009\u62e9\u6298\u65e7\u65b9\u6cd5\u548c\u65f6\u95f4\uff0c\u5e76\u4e14 EBITDA \u5e76\u4e0d\u53cd\u6620\u5f53\u671f\u5b9e\u9645\u73b0\u91d1\u6d41\u51fa\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u98df\u8c31\uff1a<\/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 = EBIT + \u6298\u65e7\u548c\u644a\u9500\u8d39\u7528<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_chuyen_doi_giua_EBIT_va_EBITDA\"><\/span><b>EBIT \u4e0e EBITDA \u4e4b\u95f4\u7684\u8f6c\u6362\u516c\u5f0f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u4e0a\u9762\u7684\u4e24\u4e2a\u516c\u5f0f\u53ef\u4ee5\u770b\u51fa\uff0c\u8fd9\u4e24\u4e2a\u6307\u6807\u4e4b\u95f4\u7684\u5173\u7cfb\u5728\u6570\u5b66\u4e0a\u975e\u5e38\u7b80\u5355\uff0c\u4f46\u5728\u610f\u4e49\u4e0a\u5374\u6709\u5f88\u5927\u7684\u4e0d\u540c\uff1aEBITDA \u603b\u662f\u5927\u4e8e\u6216\u7b49\u4e8e EBIT\uff0c\u5dee\u989d\u7b49\u4e8e\u8be5\u671f\u95f4\u53d1\u751f\u7684\u6298\u65e7\u8d39\u7528\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u62e5\u6709\u5927\u91cf\u56fa\u5b9a\u8d44\u4ea7\uff08\u5982\u5de5\u5382\u3001\u751f\u4ea7\u7ebf\u548c\u6295\u8d44\u6027\u623f\u5730\u4ea7\uff09\u7684\u4f01\u4e1a\u800c\u8a00\uff0cEBIT \u548c EBITDA \u4e4b\u95f4\u7684\u5dee\u8ddd\u53ef\u80fd\u975e\u5e38\u5927\uff0c\u56e0\u6b64\uff0c\u4e86\u89e3 EBIT \u548c EBITDA \u4e4b\u95f4\u7684\u533a\u522b\u8fdc\u6bd4\u4e00\u4e2a\u7b80\u5355\u7684\u57fa\u4e8e\u672f\u8bed\u7684\u95ee\u9898\u91cd\u8981\u5f97\u591a\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_EBIT_va_EBITDA_khac_nhau_the_nao_theo_tung_tieu_chi\"><\/span><b>\u5bf9\u6bd4\u8868\uff1a\u57fa\u4e8e\u4e0d\u540c\u6807\u51c6\u7684 EBIT \u548c EBITDA \u7684\u5dee\u5f02<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4fbf\u4e8e\u7406\u89e3 EBIT \u548c EBITDA \u4e4b\u95f4\u7684\u533a\u522b\uff0c\u800c\u65e0\u9700\u91cd\u65b0\u9605\u8bfb\u6574\u4e2a\u516c\u5f0f\uff0c\u4e0b\u8868\u6839\u636e\u7ba1\u7406\u548c\u7a0e\u52a1\u5b9e\u8df5\u4e2d\u5e38\u89c1\u7684\u516d\u4e2a\u6807\u51c6\u5bf9\u8fd9\u4e24\u4e2a\u6307\u6807\u8fdb\u884c\u4e86\u6bd4\u8f83\uff0c\u4ece\u8ba1\u7b97\u65b9\u6cd5\u53ca\u5176\u53cd\u6620\u73b0\u91d1\u6d41\u7684\u7a0b\u5ea6\uff0c\u5230\u6bcf\u4e2a\u6307\u6807\u5728\u786e\u5b9a\u5229\u606f\u652f\u51fa\u9650\u989d\u9608\u503c\u4e2d\u7684\u4f5c\u7528\uff1a\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">EBIT \u548c EBITDA \u5dee\u5f02\u5bf9\u6bd4\u8868\u3002.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u606f\u7a0e\u524d\u5229\u6da6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u59d3\u540d<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u606f\u7a0e\u524d\u5229\u6da6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u606f\u7a0e\u6298\u65e7\u524d\u5229\u6da6\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6298\u65e7\u8d39\u7528\u53ef\u4ee5\u62b5\u6263\u5417\uff1f<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6709\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e0d\u662f\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u53cd\u6620\u7ecf\u8425\u73b0\u91d1\u6d41\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e0e\u7a0e\u524d\u5229\u6da6\u76f8\u6bd4\uff0c\u4e0e\u73b0\u91d1\u6d41\u7684\u5173\u8054\u6027\u66f4\u5f3a\uff0c\u4f46\u4ecd\u53d7\u6298\u65e7\u653f\u7b56\u7684\u5f71\u54cd\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6d88\u9664\u6298\u65e7\u7684\u5f71\u54cd\uff0c\u4f7f\u5176\u66f4\u63a5\u8fd1\u5b9e\u9645\u7ecf\u8425\u73b0\u91d1\u6d41\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u6bd4\u8f83\u8d44\u4ea7\u7ed3\u6784\u4e0d\u540c\u7684\u4f01\u4e1a\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u6298\u65e7\u653f\u7b56\u4e0d\u540c\uff0c\u4e0d\u592a\u9002\u7528\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u6838\u5fc3\u76c8\u5229\u80fd\u529b\u66f4\u4e3a\u5408\u9002\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u9608\u503c\u65b9\u9762\u6240\u8d77\u7684\u4f5c\u7528\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8bf7\u52ff\u76f4\u63a5\u4f7f\u7528\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5b83\u662f 30% \u9608\u503c\u8ba1\u7b97\u516c\u5f0f\u4e2d\u7684\u5fc5\u8981\u7ec4\u6210\u90e8\u5206\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5bf9\u56fa\u5b9a\u8d44\u4ea7\u6295\u8d44\u89c4\u6a21\u7684\u654f\u611f\u6027\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u56e0\u6298\u65e7\u4e25\u91cd\u800c\u51cf\u5c11\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e0d\u53d7\u6298\u65e7\u6ce2\u52a8\u7684\u5f71\u54cd\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u4e0a\u8868\u53ef\u4ee5\u770b\u51fa\uff0cEBIT \u548c EBITDA \u4e4b\u95f4\u7684\u533a\u522b\u53ef\u4ee5\u7528\u4e00\u53e5\u8bdd\u6982\u62ec\uff1aEBIT \u8861\u91cf\u7684\u662f\u6298\u65e7\u540e\u7684\u8425\u4e1a\u5229\u6da6\uff0c\u800c EBITDA \u8861\u91cf\u7684\u662f\u6298\u65e7\u524d\u7684\u8425\u4e1a\u5229\u6da6\uff0c\u7a0e\u6cd5\u9009\u62e9\u7684\u662f\u201c\u6298\u65e7\u524d\u201d\u90e8\u5206\u4f5c\u4e3a\u9650\u5236\u5229\u606f\u652f\u51fa\u7684\u57fa\u7840\uff0c\u800c\u4e0d\u662f EBIT\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_theo_thue_khac_EBITDA_theo_tai_chinh_nhu_the_nao\"><\/span><b>\u57fa\u4e8e\u7a0e\u6536\u7684 EBITDA \u4e0e\u57fa\u4e8e\u8d22\u52a1\u7684 EBITDA \u6709\u4f55\u4e0d\u540c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u516c\u53f8\u8d22\u52a1\u89d2\u5ea6\u56de\u7b54 EBIT \u548c EBITDA \u7684\u533a\u522b\u53ea\u662f\u7b2c\u4e00\u6b65\u3002\u5728\u5c06\u5176\u5e94\u7528\u4e8e\u7eb3\u7a0e\u4e49\u52a1\u65f6\uff0c\u4f01\u4e1a\u8fd8\u9762\u4e34\u7b2c\u4e8c\u4e2a\u533a\u522b\uff1a\u4f20\u7edf\u7ba1\u7406\u610f\u4e49\u4e0a\u7684 EBITDA \u4e0e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 3 \u6b3e\u5b9a\u4e49\u7684\u5e94\u7a0e EBITDA \u6709\u6240\u4e0d\u540c\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_%E2%80%9CEBIT_va_EBITDA_khac_nhau_the_nao%E2%80%9D_chua_du_ma_con_phai_phan_biet_EBITDA_thue\"><\/span><b>\u4e3a\u4ec0\u4e48\u201cEBIT \u548c EBITDA \u6709\u4ec0\u4e48\u533a\u522b\uff1f\u201d\u8fd9\u4e2a\u95ee\u9898\u8fd8\u4e0d\u591f\uff0c\u4e3a\u4ec0\u4e48\u6709\u5fc5\u8981\u533a\u5206\u5e94\u7a0e EBITDA\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u5e94\u7a0e EBITDA \u7684\u786e\u5b9a\u65b9\u6cd5\u5982\u4e0b\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c\u672c\u671f\u4e1a\u52a1\u7ecf\u8425\u51c0\u5229\u6da6\u603b\u989d\uff0c\u52a0\u4e0a\u6263\u9664\u672c\u671f\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\uff0c\u518d\u52a0\u4e0a\u672c\u671f\u53d1\u751f\u7684\u6298\u65e7\u8d39\u7528\u3002\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0\u4e0e\u4f20\u7edf\u7ba1\u7406 EBITDA \u76f8\u6bd4\uff0c\u6700\u5927\u7684\u4e24\u4e2a\u533a\u522b\u5728\u4e8e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u51fa\u53d1\u70b9\u662f\u4f01\u4e1a\u8fd0\u8425\u7684\u51c0\u5229\u6da6\u3002<\/b><span style=\"font-weight: 400;\">, \uff0c\u4f46\u5e76\u975e\u4e00\u822c\u610f\u4e49\u4e0a\u7684\u7a0e\u524d\u5229\u6da6\uff0c\u8fd9\u610f\u5473\u7740\u5176\u4ed6\u6536\u5165\u548c\u5176\u4ed6\u652f\u51fa\uff08\u5982\u51fa\u552e\u56fa\u5b9a\u8d44\u4ea7\u6240\u5f97\u6536\u76ca\uff09\u4e0d\u5305\u62ec\u5728\u5185\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u603b\u5229\u606f\u90e8\u5206\u5373\u4e3a\u51c0\u5229\u606f\u3002<\/b><span style=\"font-weight: 400;\">, \u6263\u9664\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\uff0c\u8d26\u9762\u4e0a\u6ca1\u6709\u5229\u606f\u652f\u51fa\u603b\u989d\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e0c\u671b\u5bf9\u5f62\u52bf\u6709\u6e05\u6670\u7684\u4e86\u89e3\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cong-thuc-tinh-ebitda\/\"> EBITDA \u8ba1\u7b97\u516c\u5f0f<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6839\u636e\u73b0\u884c\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u5728\u5c06\u6570\u636e\u7eb3\u5165\u7eb3\u7a0e\u7533\u62a5\u8868\u4e4b\u524d\uff0c\u8bf7\u4ed4\u7ec6\u6bd4\u8f83\u8fd9\u4e24\u4e2a\u5dee\u5f02\uff0c\u4ee5\u514d\u9519\u8bef\u5730\u4f7f\u7528\u8d22\u52a1 EBITDA \u6765\u8ba1\u7b97\u7eb3\u7a0e\u95e8\u69db\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_giua_EBIT_va_EBITDA_khac_nhau_the_nao_qua_so_lieu_thuc_te\"><\/span><b>\u4e0b\u9762\u7528\u771f\u5b9e\u6570\u636e\u4e3e\u4f8b\u8bf4\u660e EBIT \u548c EBITDA \u4e4b\u95f4\u7684\u533a\u522b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u6e05\u695a\u5730\u4e86\u89e3 EBIT \u548c EBITDA \u5982\u4f55\u6839\u636e\u7279\u5b9a\u6570\u636e\u96c6\u800c\u6709\u6240\u4e0d\u540c\uff0c\u8bf7\u8003\u8651 B \u516c\u53f8\uff0c\u8fd9\u662f\u4e00\u5bb6\u4ece\u5176\u6d77\u5916\u6bcd\u516c\u53f8\u501f\u6b3e\u7684\u5236\u9020\u4f01\u4e1a\uff0c\u4ee5\u4e0b\u662f 2026 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u6570\u636e\uff1a<\/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>\u6307\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u91d1\u989d\uff08\u5341\u4ebf\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51c0\u8425\u4e1a\u5229\u6da6\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672c\u671f\u95f4\u53d1\u751f\u7684\u5229\u606f\u652f\u51fa<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b58\u6b3e\u5229\u606f + \u8d37\u6b3e\u5229\u606f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672c\u671f\u6298\u65e7\u8d39\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u606f\u7a0e\u524d\u5229\u6da6\uff1a<\/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;\">\u606f\u7a0e\u524d\u5229\u6da6 (EBIT) = \u8425\u4e1a\u51c0\u5229\u6da6 + \u5229\u606f\u652f\u51fa = 750 \u4ebf\u8d8a\u5357\u76fe<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97 EBITDA\uff1a<\/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 = EBIT + \u6298\u65e7\u8d39\u7528 = 900\u4ebf\u8d8a\u5357\u76fe<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u5e94\u7a0e EBITDA\uff08\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 3 \u6b3e\uff09\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c0\u5229\u606f\u652f\u51fa = 35 \u2212 5 = 300\u4ebf\u8d8a\u5357\u76fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u7a0e EBITDA = 40 + 30 + 15 = 850 \u4ebf\u8d8a\u5357\u76fe<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ec5\u51ed\u4e00\u7ec4\u6570\u636e\uff0c\u4e09\u4e2a\u4e0d\u540c\u7684\u7ed3\u679c\u5c31\u6e05\u6670\u5730\u5c55\u793a\u4e86\u606f\u7a0e\u524d\u5229\u6da6 (EBIT) \u548c\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6 (EBITDA) \u4e4b\u95f4\u7684\u533a\u522b\uff0c\u5e76\u89e3\u91ca\u4e86\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u5728\u8ba1\u7b97 30% \u6761\u6b3e\u7684\u6263\u9664\u95e8\u69db\u65f6\u4e0d\u80fd\u4f7f\u7528\u8d22\u52a1 EBITDA \u4ee3\u66ff\u7a0e\u52a1 EBITDA\u3002\u5982\u679c B \u516c\u53f8\u8bef\u7528 900 \u4ebf\u8d8a\u5357\u76fe\u800c\u975e 850 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u8ba1\u7b97\u51fa\u7684\u6263\u9664\u95e8\u69db\u5c06\u6bd4\u5b9e\u9645\u91d1\u989d\u9ad8\u51fa 15 \u4ebf\u8d8a\u5357\u76fe\uff0830% \u6761\u6b3e\u4e2d\u5b58\u5728 50 \u4ebf\u8d8a\u5357\u76fe\u7684\u5dee\u989d\uff09\uff0c\u5bfc\u81f4\u5c11\u62a5\u5229\u606f\u652f\u51fa\uff0c\u800c\u8fd9\u90e8\u5206\u5229\u606f\u652f\u51fa\u672c\u5e94\u88ab\u7981\u6b62\u6263\u9664\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_can_theo_doi_ca_EBIT_lan_EBITDA\"><\/span><b>\u4e3a\u4ec0\u4e48\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u9700\u8981\u540c\u65f6\u8ddf\u8e2a EBIT \u548c EBITDA\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5103\" aria-describedby=\"caption-attachment-5103\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5103\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/EBIT-va-EBITDA-khac-nhau-the-nao-va-ly-do-doanh-nghiep-co-giao-dich-lien-ket-can-theo-doi-ca-2.jpg\" alt=\"EBIT v\u00e0 EBITDA kh\u00e1c nhau th\u1ebf n\u00e0o v\u00e0 l\u00fd do doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n theo d\u00f5i c\u1ea3 2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/EBIT-va-EBITDA-khac-nhau-the-nao-va-ly-do-doanh-nghiep-co-giao-dich-lien-ket-can-theo-doi-ca-2.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/EBIT-va-EBITDA-khac-nhau-the-nao-va-ly-do-doanh-nghiep-co-giao-dich-lien-ket-can-theo-doi-ca-2-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/EBIT-va-EBITDA-khac-nhau-the-nao-va-ly-do-doanh-nghiep-co-giao-dich-lien-ket-can-theo-doi-ca-2-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/EBIT-va-EBITDA-khac-nhau-the-nao-va-ly-do-doanh-nghiep-co-giao-dich-lien-ket-can-theo-doi-ca-2-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/EBIT-va-EBITDA-khac-nhau-the-nao-va-ly-do-doanh-nghiep-co-giao-dich-lien-ket-can-theo-doi-ca-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5103\" class=\"wp-caption-text\">EBIT \u548c EBITDA \u6709\u4ec0\u4e48\u533a\u522b\uff1f\u4e3a\u4ec0\u4e48\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u9700\u8981\u540c\u65f6\u8ddf\u8e2a\u8fd9\u4e24\u9879\u6307\u6807\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u89e3\u91ca EBIT \u548c EBITDA \u5728\u7a0e\u52a1\u65b9\u9762\u7684\u533a\u522b\u4e4b\u5916\uff0c\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u8fd8\u9700\u8981\u540c\u65f6\u76d1\u63a7\u8fd9\u4e24\u4e2a\u6307\u6807\uff0c\u539f\u56e0\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u606f\u7a0e\u524d\u5229\u6da6\u6709\u52a9\u4e8e\u8bc4\u4f30\u5b9e\u9645\u7ecf\u8425\u4e1a\u7ee9\u3002<\/b><span style=\"font-weight: 400;\">, \u8fd9\u6392\u9664\u4e86\u8d44\u672c\u7ed3\u6784\u7684\u5f71\u54cd\uff0c\u4f46\u4ecd\u7136\u53cd\u6620\u4e86\u56fa\u5b9a\u8d44\u4ea7\u6295\u8d44\u7684\u8d1f\u62c5\uff0c\u53ef\u7528\u4e8e\u6bd4\u8f83\u4e0d\u540c\u5e74\u4efd\u6216\u540c\u4e00\u96c6\u56e2\u5185\u4e0d\u540c\u6210\u5458\u5355\u4f4d\u7684\u4e1a\u52a1\u7ee9\u6548\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>EBITDA \u662f\u786e\u5b9a\u63a7\u5236\u9608\u503c\u7684\u5fc5\u8981\u57fa\u7840\u3002<\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u5229\u606f\u652f\u51fa<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u5bf9\u4e8e\u90a3\u4e9b\u4ece\u6bcd\u516c\u53f8\u3001\u5173\u8054\u516c\u53f8\u6216\u4e0e\u9ad8\u7ba1\u6709\u5bc6\u5207\u4eb2\u5c5e\u5173\u7cfb\u7684\u4e2a\u4eba\u90a3\u91cc\u83b7\u5f97\u8d37\u6b3e\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u8fd9\u79cd\u60c5\u51b5\u5c24\u5176\u5982\u6b64\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5728\u591a\u4e2a\u65f6\u95f4\u6bb5\u5185\u76d1\u6d4b\u8fd9\u4e24\u4e2a\u6307\u6807\u3002<\/b><span style=\"font-weight: 400;\"> \u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u9884\u6d4b\u5229\u606f\u652f\u51fa\u4f55\u65f6\u53ef\u80fd\u8d85\u8fc7\u67d0\u4e2a\u9608\u503c\uff0c\u4ece\u800c\u4f7f\u4f01\u4e1a\u80fd\u591f\u5728\u652f\u51fa\u53d1\u751f\u4e4b\u524d\u4e3b\u52a8\u8c03\u6574\u5176\u501f\u6b3e\u8ba1\u5212\u6216\u8d44\u4ea7\u7ed3\u6784\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-lai-vay-khong-duoc-tru\/\"> \u5229\u606f\u652f\u51fa\u4e0d\u53ef\u6263\u9664\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u4e86\u89e3 EBIT \u548c EBITDA \u4e4b\u95f4\u7684\u533a\u522b\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u7ed3\u7b97\u5355\u4e2a\u65f6\u671f\u7684\u8d26\u76ee\uff0c\u800c\u4e14\u8fd8\u53ef\u4ee5\u4f5c\u4e3a\u76f8\u5173\u4f01\u4e1a\u591a\u5e74\u8d22\u52a1\u89c4\u5212\u7684\u5de5\u5177\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_sai_lam_thuong_gap_khi_phan_biet_va_su_dung_EBIT_EBITDA_trong_ho_so_giao_dich_lien_ket\"><\/span><b>\u5728\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u4e2d\u533a\u5206\u548c\u4f7f\u7528 EBIT \u548c EBITDA \u65f6\u5e38\u72af\u7684 3 \u4e2a\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u9996\u5148\uff0c\u5728\u8ba1\u7b9730%\u95e8\u69db\u65f6\u4f7f\u7528EBIT\u800c\u975eEBITDA\u662f\u4e00\u4e2a\u6839\u672c\u6027\u9519\u8bef\uff0c\u6e90\u4e8e\u5bf9EBIT\u548cEBITDA\u4e4b\u95f4\u533a\u522b\u7684\u8bef\u89e3\u3002\u5ffd\u7565\u6298\u65e7\u6210\u672c\u4f1a\u5bfc\u81f4\u5206\u6bcd\u964d\u4f4e\uff0c\u4ece\u800c\u5bfc\u81f4\u6263\u9664\u95e8\u69db\u964d\u4f4e\uff0c\u5e76\u9020\u6210\u4e0d\u5fc5\u8981\u7684\u5229\u606f\u652f\u51fa\u589e\u52a0\u3002.<\/p>\n<p style=\"text-align: justify;\">\u5176\u6b21\uff0c\u4f7f\u7528\u8d22\u52a1 EBITDA \u800c\u975e\u7a0e\u540e EBITDA\u3002\u672a\u80fd\u6392\u9664\u5176\u4ed6\u6536\u5165\uff0c\u4e14\u672a\u80fd\u6b63\u786e\u62b5\u6d88\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\uff0c\u5bfc\u81f4\u8ba1\u7b97\u7ed3\u679c\u4e0e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 3 \u6b3e\u7684\u89c4\u5b9a\u4e0d\u7b26\uff0c\u4ece\u800c\u9020\u6210\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u88ab\u91cd\u65b0\u8bc4\u4f30\u7684\u98ce\u9669\u3002.<\/p>\n<p style=\"text-align: justify;\">\u7b2c\u4e09\uff0c\u672a\u80fd\u4fdd\u5b58\u8d22\u52a1EBIT\u3001EBITDA\u548c\u7a0e\u52a1EBITDA\u4e4b\u95f4\u7684\u8c03\u8282\u8868\u3002\u5728\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u65f6\uff0c\u5982\u679c\u4f01\u4e1a\u65e0\u6cd5\u6e05\u6670\u5730\u5c55\u793a\u8fd9\u4e9b\u6307\u6807\u4e4b\u95f4\u7684\u9010\u6b65\u8f6c\u6362\u8fc7\u7a0b\uff0c\u5373\u4f7f\u6570\u636e\u672c\u8eab\u51c6\u786e\u65e0\u8bef\uff0c\u4e5f\u5f88\u96be\u8bc1\u660e\u9608\u503c\u8ba1\u7b97\u7684\u6b63\u786e\u6027\u3002<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/\"> \u5904\u7406\u8d85\u8fc7 30% EBITDA \u9608\u503c\u7684\u5229\u606f\u652f\u51fa<\/a><\/span> \u6b63\u786e\u7684\u6d41\u7a0b\u603b\u662f\u4ece\u900f\u660e\u7684\u7535\u5b50\u8868\u683c\u5f00\u59cb\uff0c\u5176\u4e2d\u5305\u542b\u6e05\u6670\u4e14\u53ef\u9a8c\u8bc1\u7684\u6570\u636e\u3002.<\/p>\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;\">EBIT \u548c EBITDA \u7684\u533a\u522b\u770b\u4f3c\u7b80\u5355\uff0c\u4f46\u5374\u662f\u786e\u5b9a\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u9650\u989d\u7684\u57fa\u7840\u3002\u9700\u8981\u8bb0\u4f4f\u4e09\u70b9\uff1aEBIT \u662f\u6263\u9664\u5229\u606f\u548c\u7a0e\u9879\u524d\u7684\u5229\u6da6\uff0c\u800c EBITDA \u5219\u5305\u542b\u6298\u65e7\uff1b\u7a0e\u6cd5\u4ec5\u4f7f\u7528 EBITDA\uff08\u5177\u4f53\u800c\u8a00\uff0c\u662f\u91c7\u7528\u7279\u5b9a\u516c\u5f0f\u8ba1\u7b97\u7684\u7a0e\u540e EBITDA\uff09\uff0c\u800c\u975e EBIT \u4f5c\u4e3a\u8ba1\u7b97 30% \u9650\u989d\u7684\u4f9d\u636e\uff1b\u8d22\u52a1 EBITDA \u548c\u7a0e\u540e EBITDA \u4e4b\u95f4\u7684\u5dee\u5f02\u8db3\u4ee5\u5f71\u54cd\u8ba1\u7b97\u7ed3\u679c\uff0c\u5982\u679c\u4f01\u4e1a\u6ca1\u6709\u660e\u786e\u533a\u5206\u4e8c\u8005\u7684\u8bdd\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u5982\u4f55\u8ba1\u7b97\u5e94\u7a0e EBITDA\u3001\u5982\u4f55\u786e\u5b9a\u51c0\u5229\u606f\u652f\u51fa\u6216\u5982\u4f55\u5904\u7406\u8d85\u989d\u8d39\u7528\u65b9\u9762\u4ecd\u6709\u7591\u95ee\uff0cMAN \u2013 Master Accountant Network \u7684\u5173\u8054\u65b9\u4ea4\u6613\u4e13\u5bb6\u56e2\u961f\u968f\u65f6\u51c6\u5907\u5728\u4ea4\u6613\u5b8c\u6210\u65e5\u671f\u524d\u4e0e\u60a8\u4e00\u8d77\u63a2\u8ba8\u8fd9\u4e9b\u95ee\u9898\u3002\u4e86\u89e3\u8d22\u52a1\u6307\u6807\u7684\u6839\u672c\u539f\u56e0\u6c38\u8fdc\u6bd4\u9762\u4e34\u7a0e\u52a1\u5ba1\u8ba1\u8981\u5212\u7b97\u5f97\u591a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/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\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_EBIT_va_EBITDA_khac_nhau_the_nao\"><\/span><b>\u56de\u7b54\u4ee5\u4e0b\u95ee\u9898\uff1aEBIT \u548c EBITDA \u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBIT_va_EBITDA_khac_nhau_the_nao_o_diem_cot_loi_nhat\"><\/span><b>EBIT \u548c EBITDA \u4e4b\u95f4\u6709\u4ec0\u4e48\u6839\u672c\u533a\u522b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6838\u5fc3\u533a\u522b\u5728\u4e8e\u6298\u65e7\u6210\u672c\uff1aEBIT \u662f\u6298\u65e7\u540e\u7684\u5229\u6da6\uff0c\u800c EBITDA \u662f\u6298\u65e7\u524d\u7684\u5229\u6da6\uff08\u6298\u65e7\u52a0\u56de EBIT\uff09\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_luat_thue_dung_EBITDA_ma_khong_dung_EBIT_de_khong_che_chi_phi_lai_vay\"><\/span><b>\u4e3a\u4ec0\u4e48\u7a0e\u6cd5\u4f7f\u7528 EBITDA \u800c\u4e0d\u662f EBIT \u6765\u9650\u5236\u5229\u606f\u652f\u51fa\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e EBITDA \u53cd\u6620\u4e86\u6838\u5fc3\u4e1a\u52a1\u8fd0\u8425\u7684\u76c8\u5229\u80fd\u529b\uff0c\u800c\u4e0d\u53d7\u6298\u65e7\u653f\u7b56\u7684\u5f71\u54cd\uff0c\u5e76\u4e14\u4e0d\u540c\u4f01\u4e1a\u7684\u8d44\u672c\u5404\u4e0d\u76f8\u540c\uff0c\u56e0\u6b64\u5728\u786e\u5b9a\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u95e8\u69db\u65f6\uff0c\u5c06\u5176\u4f5c\u4e3a\u4e00\u822c\u57fa\u51c6\u66f4\u4e3a\u5408\u9002\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_tai_chinh_va_EBITDA_thue_co_phai_la_mot_khong\"><\/span><b>\u878d\u8d44 EBITDA \u548c\u7a0e\u540e EBITDA \u662f\u4e00\u56de\u4e8b\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 3 \u6b3e\u7684\u5b9a\u4e49\uff0c\u5e94\u7a0e EBITDA \u6765\u6e90\u4e8e\u4e1a\u52a1\u7ecf\u8425\u51c0\u5229\u6da6\u52a0\u4e0a\u51c0\u5229\u606f\u652f\u51fa\uff08\u6263\u9664\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\uff09\uff0c\u800c\u8d22\u52a1 EBITDA \u901a\u5e38\u7531\u7a0e\u524d\u603b\u5229\u6da6\u548c\u5229\u606f\u652f\u51fa\u603b\u989d\u8ba1\u7b97\u5f97\u51fa\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_tai_san_co_dinh_lon_thi_EBIT_va_EBITDA_chenh_lech_ra_sao\"><\/span><b>\u5bf9\u4e8e\u62e5\u6709\u5927\u91cf\u56fa\u5b9a\u8d44\u4ea7\u7684\u4f01\u4e1a\u800c\u8a00\uff0cEBIT \u548c EBITDA \u6709\u4f55\u4e0d\u540c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u56fa\u5b9a\u8d44\u4ea7\u6295\u8d44\u8f83\u5c11\u7684\u8d38\u6613\u6216\u670d\u52a1\u4f01\u4e1a\u76f8\u6bd4\uff0c\u56fa\u5b9a\u8d44\u4ea7\u6bd4\u4f8b\u9ad8\u3001\u6298\u65e7\u7387\u9ad8\u7684\u4f01\u4e1a\uff0c\u5176\u606f\u7a0e\u524d\u5229\u6da6 (EBIT) \u4e0e\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6 (EBITDA) \u4e4b\u95f4\u7684\u5dee\u8ddd\u901a\u5e38\u8981\u5927\u5f97\u591a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_the_dung_EBIT_de_tinh_nguong_30_chi_phi_lai_vay_duoc_tru_khong\"><\/span><b>EBIT \u80fd\u5426\u7528\u4e8e\u8ba1\u7b97 30% \u6761\u6b3e\u4e2d\u5173\u4e8e\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u95e8\u69db\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 3 \u6b3e\u660e\u786e\u89c4\u5b9a\u4e86\u57fa\u4e8e\u53ef\u62b5\u6263\u7a0e\u6b3e\u7684 EBITDA \u7684\u95e8\u69db\uff0c\u800c\u4e0d\u662f EBIT\uff0c\u56e0\u6b64\u7528\u8fd9\u4e24\u4e2a\u6307\u6807\u4ee3\u66ff\u4f1a\u5bfc\u81f4\u9519\u8bef\u7684\u8ba1\u7b97\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>EBIT v\u00e0 EBITDA kh\u00e1c nhau th\u1ebf n\u00e0o l\u00e0 c\u00e2u h\u1ecfi t\u01b0\u1edfng ch\u1eebng c\u01a1 b\u1ea3n nh\u01b0ng l\u1ea1i l\u00e0 \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u c\u1ee7a kh\u00f4ng \u00edt sai s\u00f3t nghi\u00eam tr\u1ecdng trong h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5102,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5101","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\/5101","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=5101"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5101\/revisions"}],"predecessor-version":[{"id":5105,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5101\/revisions\/5105"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5102"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}