{"id":5131,"date":"2026-09-11T15:22:52","date_gmt":"2026-09-11T08:22:52","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5131"},"modified":"2026-09-11T15:22:52","modified_gmt":"2026-09-11T08:22:52","slug":"thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/","title":{"rendered":"\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5229\u606f\u8d39\u7528\u7684\u7ed3\u8f6c\u671f\u9650\u662f\u591a\u4e45\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u6263\u9664\u7684\u671f\u9650\u662f\u6240\u6709\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u9996\u5e2d\u4f1a\u8ba1\u5e08\u57282026\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u8d26\u524d\u5fc5\u987b\u4e86\u89e3\u7684\u5173\u952e\u4fe1\u606f\u3002\u8fd9\u662f\u56e0\u4e3a\u8be5\u671f\u9650\u6807\u5fd7\u7740\u6b64\u524d\u56e0\u8d85\u8fc730% EBITDA\u95e8\u69db\u800c\u88ab\u7981\u6b62\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u7684\u622a\u6b62\u65e5\u671f\u3002\u4ec5\u4ec5\u4e00\u5e74\u7684\u758f\u5ffd\u90fd\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u65e0\u610f\u4e2d\u5ffd\u7565\u4e00\u9879\u5408\u6cd5\u53ef\u6263\u9664\u7684\u652f\u51fa\uff0c\u66f4\u7cdf\u7cd5\u7684\u662f\uff0c\u4f01\u4e1a\u53ef\u80fd\u7533\u62a5\u4e86\u4e00\u9879\u5df2\u8fc7\u671f\u7684\u6263\u9664\uff0c\u5e76\u5728\u5ba1\u8ba1\u4e2d\u9762\u4e34\u8ffd\u6eaf\u8ffd\u7f34\u3002\u672c\u6587\u5c06\u5bf9\u76f8\u5173\u6cd5\u89c4\u8fdb\u884c\u51c6\u786e\u5206\u6790\u3002 <\/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\u7b2c16\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u8fd9\u9610\u660e\u4e86 5 \u5e74\u671f\u9650\u7684\u8ba1\u7b97\u65b9\u6cd5\u3001\u4f34\u968f\u6761\u4ef6\u4ee5\u53ca\u5b9e\u8df5\u4e2d\u6700\u5e38\u89c1\u7684\u5bb9\u6613\u5f15\u8d77\u6df7\u6dc6\u7684\u60c5\u51b5\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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Vi_sao_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255_la_cau_hoi_nong_cua_ky_quyet_toan_2026\" >\u4e3a\u4ec0\u4e48\u7b2c 255 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u671f\u9650\u662f 2026 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u70ed\u95e8\u8bdd\u9898\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Can_cu_phap_ly_xac_dinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u786e\u5b9a\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u9650\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Diem_a_khoan_3_Dieu_16_Nguong_30_EBITDA_lam_phat_sinh_phan_chi_phi_phai_chuyen\" >\u7b2c 16 \u6761\u7b2c 3 \u6b3e a \u70b9\uff1a30% EBITDA \u95e8\u69db\u5bfc\u81f4\u4e00\u90e8\u5206\u8d39\u7528\u5fc5\u987b\u7ed3\u8f6c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Diem_b_khoan_3_Dieu_16_Quy_dinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >\u7b2c16\u6761\u7b2c3\u6b3eb\u70b9\uff1a\u5173\u4e8e\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u8f6c\u79fb\u5229\u606f\u652f\u51fa\u7684\u65f6\u95f4\u671f\u9650\u7684\u89c4\u5b9a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Diem_c_d_khoan_3_Dieu_16_Doi_tuong_loai_tru_va_nghia_vu_ke_khai\" >\u7b2c\u5341\u516d\u6761\u7b2c\u4e09\u6b3ec\u9879\u548cd\u9879\uff1a\u6392\u9664\u5bf9\u8c61\u548c\u7533\u62a5\u4e49\u52a1<\/a><\/li><\/ul><\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Hieu_dung_ban_chat_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u4e86\u89e3\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u7684\u771f\u6b63\u6027\u8d28<\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Moc_bat_dau_tinh_thoi_han\" >\u8ba1\u7b97\u65f6\u95f4\u9650\u5236\u7684\u8d77\u70b9<\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Dieu_kien_de_duoc_chuyen_Ky_nhan_phai_thap_hon_nguong\" >\u8f6c\u8d26\u6761\u4ef6\uff1a\u63a5\u6536\u671f\u5fc5\u987b\u4f4e\u4e8e\u9608\u503c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Dong_ho_05_nam_khong_dung_vi_thieu_giao_dich_lien_ket\" >\u7531\u4e8e\u7f3a\u4e4f\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u65f6\u95f4\u5df2\u7ecf\u767d\u767d\u6d41\u901d\u4e865\u5e74\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Vi_du_minh_hoa_cach_tinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >\u793a\u4f8b\u8bf4\u660e\u5982\u4f55\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u9650\u3002<\/a><\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Cach_theo_doi_va_ke_khai_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >\u5982\u4f55\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u8ddf\u8e2a\u548c\u7533\u62a5\u5229\u606f\u652f\u51fa\u8f6c\u79fb\u7684\u65f6\u95f4\u6bb5\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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-chuyen-chi-phi-lai-vay-theo-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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >\u5173\u4e8e\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u9650\u7684\u5e38\u89c1\u95ee\u9898<\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255_la_bao_nhieu_nam\" >\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5229\u606f\u8d39\u7528\u7684\u7ed3\u8f6c\u671f\u9650\u662f\u591a\u4e45\uff1f<\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Moc_bat_dau_tinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255_la_nam_nao\" >\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u95f4\u4ece\u54ea\u4e00\u5e74\u5f00\u59cb\u8ba1\u7b97\uff1f<\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Ky_nao_cung_duoc_dua_so_treo_vao_tru_trong_thoi_han_05_nam_dung_khong\" >\u6bcf\u4e2a\u671f\u95f4\u90fd\u5305\u542b\u9700\u8981\u5728 5 \u5e74\u5185\u6263\u9664\u7684\u672a\u507f\u4f59\u989d\uff0c\u5bf9\u5417\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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Neu_mot_nam_trong_chuoi_05_nam_doanh_nghiep_khong_co_giao_dich_lien_ket_thi_thoi_han_co_bi_tam_dung_khong\" >\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u5728\u4e94\u5e74\u5185\u6709\u4e00\u5e74\u6ca1\u6709\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5176\u671f\u9650\u662f\u5426\u4f1a\u4e2d\u6b62\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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Het_05_nam_ma_van_con_so_du_chua_su_dung_thi_xu_ly_the_nao\" >\u5982\u679c5\u5e74\u540e\u4ecd\u6709\u672a\u4f7f\u7528\u7684\u4f59\u989d\uff0c\u5e94\u8be5\u5982\u4f55\u5904\u7406\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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Nhung_khoan_vay_nao_khong_phai_ap_dung_quy_dinh_ve_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\uff0c\u54ea\u4e9b\u7c7b\u578b\u7684\u8d37\u6b3e\u53ef\u4ee5\u514d\u4e8e\u9075\u5b88\u5173\u4e8e\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u671f\u9650\u7684\u89c4\u5b9a\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255_la_cau_hoi_nong_cua_ky_quyet_toan_2026\"><\/span><b>\u4e3a\u4ec0\u4e48\u7b2c 255 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u671f\u9650\u662f 2026 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u70ed\u95e8\u8bdd\u9898\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7a0e\u52a1\u7ba1\u7406\u7684\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5c06\u6b63\u5f0f\u53d6\u4ee3\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 20\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5e76\u5c06\u4ece 2026 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\u8d77\u7acb\u5373\u5b9e\u65bd\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u9650\u989d\uff0830% EBITDA\uff09\u4fdd\u6301\u4e0d\u53d8\uff0c\u4f46\u5173\u8054\u65b9\u4f01\u4e1a\u7684\u8303\u56f4\u5df2\u660e\u786e\u3002\u8fd9\u610f\u5473\u7740\uff0c\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u53d1\u751f\u4e0d\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u5b9e\u4f53\u6570\u91cf\u4ee5\u53ca\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u671f\u9650\u53ef\u80fd\u4f1a\u6bd4\u5f80\u5e74\u66f4\u957f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u95ee\u9898\u4e0d\u5728\u4e8e\u7b80\u5355\u5730\u6d88\u9664\u8fd9\u7b14\u8d39\u7528\u3002\u8d85\u8fc7\u9650\u989d\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\u4e0d\u4f1a\u7acb\u5373\u6d88\u5931\uff0c\u800c\u662f\u53ef\u4ee5\u201c\u7ed3\u8f6c\u201d\u5230\u4ee5\u540e\u671f\u95f4\u8fdb\u884c\u62b5\u6d88\u3002\u7136\u800c\uff0c\u8fd9\u9879\u4f18\u60e0\u653f\u7b56\u6709\u660e\u663e\u7684\u5c40\u9650\u6027\uff0c\u5982\u679c\u4f01\u4e1a\u4e0d\u4e86\u89e3\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u671f\u9650\uff0c\u53ef\u80fd\u4f1a\u51fa\u73b0\u4ee5\u4e0b\u4e09\u79cd\u5e38\u89c1\u540e\u679c\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u672a\u80fd\u6b63\u786e\u8ddf\u8e2a\u5230\u671f\u5e74\u4efd\u800c\u9519\u5931\u4f7f\u7528\u672a\u507f\u4f59\u989d\u7684\u673a\u4f1a\uff0c\u5bfc\u81f4\u8d26\u9762\u4e0a\u7684\u5408\u6cd5\u5229\u606f\u652f\u51fa\u201c\u5931\u6548\u201d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u9519\u8bef\u7533\u62a5\u4e86\u9519\u8bef\u671f\u95f4\u7684\u6263\u9664\u989d\uff0c\u5305\u62ec\u5df2\u8fc7\u671f\u7684\u91d1\u989d\uff0c\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u5728\u5ba1\u8ba1\u671f\u95f4\u9a73\u56de\u4e86\u7533\u62a5\u8868\uff0c\u5e76\u8ffd\u7f34\u4e86\u7a0e\u6b3e\u548c\u6ede\u7eb3\u91d1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5141\u8bb8\u8f6c\u8ba9\u7684\u5e74\u4efd\u4e0e\u5b9e\u9645\u4f7f\u7528\u5e74\u4efd\u4e4b\u95f4\u5bb9\u6613\u4ea7\u751f\u6df7\u6dc6\uff0c\u5c24\u5176\u662f\u5728\u4f01\u4e1a\u6709\u4e00\u6bb5\u65f6\u95f4\u6ca1\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u60c5\u51b5\u4e0b\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u786e\u5b9a\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u9650\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5133\" aria-describedby=\"caption-attachment-5133\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5133\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-scaled.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-5133\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u786e\u5b9a\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u9650\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u7b2c 255 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u671f\u9650\u7684\u5168\u90e8\u89c4\u5b9a\uff0c\u89c1\u4e8e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 3 \u6b3e\uff0c\u8be5\u6b3e\u89c4\u5b9a\u4e86\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u8ba1\u7b97\u7a0e\u6b3e\u7684\u8d39\u7528\u786e\u5b9a\uff0c\u5305\u62ec a\u3001b\u3001c \u548c d \u56db\u70b9\uff0c\u5e94\u6309\u987a\u5e8f\u9605\u8bfb\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_a_khoan_3_Dieu_16_Nguong_30_EBITDA_lam_phat_sinh_phan_chi_phi_phai_chuyen\"><\/span><b>\u7b2c 16 \u6761\u7b2c 3 \u6b3e a \u70b9\uff1a30% EBITDA \u95e8\u69db\u5bfc\u81f4\u4e00\u90e8\u5206\u8d39\u7528\u5fc5\u987b\u7ed3\u8f6c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8ba8\u8bba\u8fc7\u6e21\u671f\u4e4b\u524d\uff0c\u5fc5\u987b\u6b63\u786e\u786e\u5b9a\u54ea\u4e9b\u6210\u672c\u90e8\u5206\u53ef\u4ee5\u7ed3\u8f6c\u3002\u7b2c16\u6761\u7b2c3\u6b3ea\u9879\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u6263\u9664\u7eb3\u7a0e\u4eba\u671f\u95f4\u53d1\u751f\u7684\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u603b\u5229\u606f\u652f\u51fa\u53ef\u4ee5\u6263\u9664\uff0c\u4f46\u524d\u63d0\u662f\u8be5\u5229\u606f\u652f\u51fa\u4e0d\u5f97\u8d85\u8fc7\u7eb3\u7a0e\u4eba\u671f\u95f4\u7ecf\u8425\u6d3b\u52a8\u51c0\u5229\u6da6\u603b\u989d\u52a0\u4e0a\u6263\u9664\u671f\u95f4\u53d1\u751f\u7684\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\u7684\u5229\u606f\u652f\u51fa\u52a0\u4e0a\u7eb3\u7a0e\u4eba\u671f\u95f4\u53d1\u751f\u7684\u6298\u65e7\u8d39\u7528\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b80\u800c\u8a00\u4e4b\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5229\u606f\u652f\u51fa\u4e0a\u9650\u4e3a 30% EBITDA \u7a0e\uff0c\u6309\u5229\u606f\u652f\u51fa\u8ba1\u7b97\u3002 <\/span><b>\u7eaf\u7684<\/b><span style=\"font-weight: 400;\"> \uff08\u6263\u9664\u5b58\u6b3e\u548c\u8d37\u6b3e\u5229\u606f\u540e\uff09\u3002\u8d85\u8fc7\u9608\u503c\u7684\u90e8\u5206\u4e0d\u8ba1\u5165\u5f53\u671f\u53ef\u6263\u9664\u8d39\u7528\u3002\u8fd9\u90e8\u5206\u8d39\u7528\u5c06\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4b\u6b3e\u7684\u89c4\u5b9a\uff0c\u9002\u7528\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u9650\u3002\u5982\u679c\u60a8\u5bf9\u8fd9\u79cd\u8ba1\u7b97\u65b9\u6cd5\u6709\u4efb\u4f55\u7591\u95ee\uff0c\u4f01\u4e1a\u5e94\u4ed4\u7ec6\u6838\u5bf9\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;\"> \u5728\u786e\u5b9a\u8fc7\u6e21\u671f\u95f4\u9700\u8981\u76d1\u6d4b\u7684\u5dee\u5f02\u4e4b\u524d\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_b_khoan_3_Dieu_16_Quy_dinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>\u7b2c16\u6761\u7b2c3\u6b3eb\u70b9\uff1a\u5173\u4e8e\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u8f6c\u79fb\u5229\u606f\u652f\u51fa\u7684\u65f6\u95f4\u671f\u9650\u7684\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u76f4\u63a5\u56de\u7b54\u6587\u7ae0\u95ee\u9898\u7684\u5173\u952e\u6761\u6b3e\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u6839\u636e\u672c\u6761\u6b3e(a)\u9879\u89c4\u5b9a\u4e0d\u53ef\u6263\u9664\u7684\u5229\u606f\u652f\u51fa\u90e8\u5206\uff0c\u5728\u786e\u5b9a\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u603b\u989d\u65f6\uff0c\u5e94\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u7eb3\u7a0e\u671f\uff0c\u4f46\u524d\u63d0\u662f\u4e0b\u4e00\u7eb3\u7a0e\u671f\u53d1\u751f\u7684\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u603b\u989d\u4f4e\u4e8e\u672c\u6761\u6b3e(a)\u9879\u89c4\u5b9a\u7684\u91d1\u989d\u3002\u5229\u606f\u652f\u51fa\u7684\u7ed3\u8f6c\u671f\u9650\u4e0d\u5f97\u8d85\u8fc7\u81ea\u4e0d\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u53d1\u751f\u5e74\u5ea6\u7684\u6b21\u5e74\u8d77\u4e94\u5e74\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u51c6\u786e\u56de\u7b54\u7b2c 255 \u53f7\u6cd5\u4ee4\u5141\u8bb8\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u5e74\u9650\u7684\u95ee\u9898\uff0c\u7b54\u6848\u5982\u4e0b\uff1a <\/span><b>\u4e0d\u8d85\u8fc7 5 \u5e74\uff0c\u4ece\u4e0d\u4e88\u8ba4\u53ef\u7684\u8d39\u7528\u53d1\u751f\u5e74\u4efd\u7684\u6b21\u5e74\u8d77\u8fde\u7eed\u8ba1\u7b97\u3002.<\/b><span style=\"font-weight: 400;\"> \u540c\u65f6\uff0c\u8be5\u6761\u6b3e\u8fd8\u89c4\u5b9a\u4e86\u4e00\u9879\u5f3a\u5236\u6027\u6761\u4ef6\uff0c\u4e0e\u65f6\u95f4\u9650\u5236\u76f8\u5bf9\u5e94\uff0c\u5373\u4f01\u4e1a\u53ea\u80fd\u5728\u5f53\u671f\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u603b\u989d\u5230\u671f\u7684\u671f\u95f4\u5185\u6263\u9664\u672a\u507f\u91d1\u989d\u3002 <\/span><b>\u964d\u4f4e<\/b><span style=\"font-weight: 400;\"> 30% EBITDA \u4e0a\u9650\u610f\u5473\u7740\u5fc5\u987b\u6709\u201c\u7a7a\u95f4\u201d\u6765\u5bb9\u7eb3\u65e7\u7684\u672a\u507f\u4f59\u989d\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_c_d_khoan_3_Dieu_16_Doi_tuong_loai_tru_va_nghia_vu_ke_khai\"><\/span><b>\u7b2c\u5341\u516d\u6761\u7b2c\u4e09\u6b3ec\u9879\u548cd\u9879\uff1a\u6392\u9664\u5bf9\u8c61\u548c\u7533\u62a5\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u8d37\u6b3e\u90fd\u7b26\u5408 30% EBITDA \u95e8\u69db\uff0c\u56e0\u6b64\u65e0\u9700\u8003\u8651\u7b2c 255 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u671f\u3002\u7b2c 16 \u6761\u7b2c 3 \u6b3e c \u70b9\u89c4\u5b9a\uff0c\u4fe1\u8d37\u673a\u6784\u6cd5\u89c4\u5b9a\u7684\u4fe1\u8d37\u673a\u6784\u8d37\u6b3e\u3001\u4fdd\u9669\u4e1a\u52a1\u6cd5\u89c4\u5b9a\u7684\u4fdd\u9669\u4e1a\u52a1\u673a\u6784\u8d37\u6b3e\u3001\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9 (ODA) \u8d37\u6b3e\u548c\u4f18\u60e0\u653f\u5e9c\u8d37\u6b3e\u3001\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\u8d37\u6b3e\u4ee5\u53ca\u7528\u4e8e\u6295\u8d44\u5b9e\u65bd\u56fd\u5bb6\u793e\u4f1a\u798f\u5229\u653f\u7b56\u7684\u8ba1\u5212\u548c\u9879\u76ee\u7684\u8d37\u6b3e\u5747\u4e0d\u9002\u7528\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u5341\u516d\u6761\u7b2c\u4e09\u6b3ed\u9879\u589e\u52a0\u4e86\u4e00\u9879\u76f8\u5e94\u7684\u884c\u653f\u4e49\u52a1\uff1a\u7eb3\u7a0e\u4eba\u5fc5\u987b\u6309\u7167\u6cd5\u4ee4\u9644\u4ef6\u4e00\u7684\u89c4\u5b9a\u7533\u62a5\u7eb3\u7a0e\u5e74\u5ea6\u7684\u5229\u606f\u652f\u51fa\u6bd4\u4f8b\u3002\u8be5\u6587\u4ef6\u4e0e\u8bc1\u660e\u5404\u5e74\u5ea6\u7684\u7ed3\u8f6c\u4f59\u989d\u76f4\u63a5\u76f8\u5173\uff0c\u56e0\u6b64\u4e0d\u80fd\u4e0e\u4e94\u5e74\u671f\u9650\u7684\u95ee\u9898\u5206\u5f00\u8ba8\u8bba\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ban_chat_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u4e86\u89e3\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u7684\u771f\u6b63\u6027\u8d28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5134\" aria-describedby=\"caption-attachment-5134\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5134\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-scaled.jpg\" alt=\"Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-5134\" class=\"wp-caption-text\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u4e86\u89e3\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u7684\u771f\u6b63\u6027\u8d28<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e94\u5e74\u671f\u9650\u542c\u8d77\u6765\u5f88\u7b80\u5355\uff0c\u4f46\u5b9e\u9645\u5e94\u7528\u8fdc\u6bd4\u7b80\u5355\u5730\u51cf\u53bb\u5929\u6570\u590d\u6742\u5f97\u591a\u3002\u4ee5\u4e0b\u4e09\u4e2a\u56e0\u7d20\u51b3\u5b9a\u4e86\u4f01\u4e1a\u80fd\u5426\u5145\u5206\u5229\u7528\u8fd9\u6bb5\u65f6\u95f4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_bat_dau_tinh_thoi_han\"><\/span><b>\u8ba1\u7b97\u65f6\u95f4\u9650\u5236\u7684\u8d77\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u95f4\u7684\u8ba1\u7b97\u65b9\u6cd5\u5982\u4e0b\uff1a <\/span><b>\u81ea\u4e8b\u4ef6\u53d1\u751f\u5e74\u4efd\u7684\u6b21\u5e74\u8d77\u3002<\/b><span style=\"font-weight: 400;\"> \u5229\u606f\u652f\u51fa\u4e0d\u53ef\u62b5\u6263\uff0c\u4e14\u8ba1\u7b97\u65b9\u5f0f\u5e76\u975e\u57fa\u4e8e\u652f\u51fa\u53d1\u751f\u7684\u5e74\u4efd\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4e0d\u53ef\u62b5\u6263\u7684\u652f\u51fa\u53d1\u751f\u5728 2026 \u7eb3\u7a0e\u5e74\u5ea6\uff0c\u5219 5 \u5e74\u7ed3\u8f6c\u671f\u4ece 2027 \u5e74\u5f00\u59cb\uff0c\u6700\u8fdf\u4e8e 2031 \u5e74\u7ed3\u675f\u3002\u6700\u5e38\u89c1\u7684\u9519\u8bef\u662f\u5c06 2026 \u5e74\u8ba1\u5165 5 \u5e74\u7ed3\u8f6c\u671f\uff0c\u5bfc\u81f4\u4f01\u4e1a\u8bef\u5224\u7ed3\u8f6c\u671f\u7684\u622a\u6b62\u65e5\u671f\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_chuyen_Ky_nhan_phai_thap_hon_nguong\"><\/span><b>\u8f6c\u8d26\u6761\u4ef6\uff1a\u63a5\u6536\u671f\u5fc5\u987b\u4f4e\u4e8e\u9608\u503c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u53ea\u8981\u5728\u4e94\u5e74\u671f\u9650\u5185\uff0c\u5c31\u80fd\u81ea\u52a8\u83b7\u5f97\u6263\u9664\u3002\u7b2c16\u6761\u7b2c3\u6b3eb\u9879\u660e\u786e\u89c4\u5b9a\uff0c\u8f6c\u8ba9\u53ea\u80fd\u5728\u7279\u5b9a\u671f\u9650\u5185\u8fdb\u884c\u3002 <\/span><b>\u5728\u786e\u5b9a\u53ef\u6263\u9664\u5229\u606f\u603b\u989d\u65f6<\/b><span style=\"font-weight: 400;\"> \u9002\u7528\u4e8e\u4e0b\u4e00\u671f\u95f4\uff0c\u4e14\u4ec5\u5f53\u8be5\u671f\u95f4\u7684\u5e94\u8ba1\u5229\u606f\u652f\u51fa\u53ef\u6263\u9664\u65f6\u624d\u9002\u7528\u3002 <\/span><b>\u964d\u4f4e<\/b><span style=\"font-weight: 400;\"> 30% \u7ea7 EBITDA\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u6536\u6b3e\u671f\u5185\u5fc5\u987b\u6709\u8db3\u591f\u7684\u7a7a\u95f4\u6765\u6d88\u5316\u672a\u7ed3\u4f59\u989d\u3002\u4e3a\u4e86\u51c6\u786e\u786e\u5b9a\u8fd9\u4e2a\u7a7a\u95f4\uff0c\u4f01\u4e1a\u9700\u8981\u8fdb\u884c\u5f7b\u5e95\u7684\u5ba1\u67e5\u3002<\/span><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\u5229\u606f\u652f\u51fa<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5c06\u4e0a\u4e00\u65f6\u671f\u51fa\u73b0\u7684\u95ee\u9898\u4e0e\u63a7\u5236\u9608\u503c\u8fdb\u884c\u6bd4\u8f83\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dong_ho_05_nam_khong_dung_vi_thieu_giao_dich_lien_ket\"><\/span><b>\u7531\u4e8e\u7f3a\u4e4f\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u65f6\u95f4\u5df2\u7ecf\u767d\u767d\u6d41\u901d\u4e865\u5e74\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u9650\u65f6\u6700\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u7ec6\u8282\u3002\u7b2c a \u70b9\u4e2d\u786e\u5b9a\u53ef\u6263\u9664\u5229\u606f\u8d39\u7528\u603b\u989d\u7684\u89c4\u5b9a\u4ec5\u9002\u7528\u4e8e\u7eb3\u7a0e\u4eba\u3002 <\/span><b>\u8be5\u671f\u95f4\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u5728 5 \u5e74\u671f\u95f4\u7684\u4efb\u4f55\u4e00\u5e74\u4e2d\uff0c\u4f01\u4e1a\u4e0d\u518d\u6709\u5173\u8054\u65b9\u4ea4\u6613\uff08\u4f8b\u5982\uff0c\u4e0e\u6bcd\u516c\u53f8\u7684\u8d37\u6b3e\u5df2\u5168\u90e8\u507f\u8fd8\uff09\uff0c\u5219\u8be5\u5e74\u4e0d\u5c5e\u4e8e\u7b2c 16 \u6761\u7b2c 3 \u6b3e\u7684\u8303\u56f4\uff0c\u4e0d\u80fd\u8fdb\u884c\u95e8\u69db\u8ba1\u7b97\uff0c\u5e76\u4e14\u8be5\u5e74\u6ca1\u6709\u201c\u9009\u62e9\u6743\u201d\u6263\u9664\u672a\u507f\u91d1\u989d\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c, <\/span><b>\u90a3\u4e00\u5e74\u4ecd\u7136\u8ba1\u5165\u8fde\u7eed5\u5e74\u4e4b\u5185\u3002<\/b><span style=\"font-weight: 400;\">, \u7531\u4e8e\u8d37\u6b3e\u671f\u9650\u662f\u6839\u636e\u6cd5\u4ee4\u8fde\u7eed\u8ba1\u7b97\u7684\uff0c\u56e0\u6b64\u6ca1\u6709\u89c4\u5b9a\u5728\u6ca1\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5e74\u4efd\u53ef\u4ee5\u6682\u505c\u6216\u4fdd\u7559\u8fd8\u6b3e\u3002\u8fd9\u5c31\u662f\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u7ed3\u5408\u5176\u8d44\u91d1\u4f7f\u7528\u8ba1\u5212\uff0c\u8003\u8651\u4f55\u65f6\u7ec8\u6b62\u5173\u8054\u65b9\u8d37\u6b3e\u7684\u539f\u56e0\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;\"> \u76ee\u524d\u5df2\u5217\u5165\u8ba1\u5212\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_tinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>\u793a\u4f8b\u8bf4\u660e\u5982\u4f55\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\u8ba1\u7b97\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5047\u8bbe\uff1aB\u516c\u53f8\u4ece\u5176\u6d77\u5916\u6bcd\u516c\u53f8\u83b7\u5f97\u4e00\u7b14\u8d37\u6b3e\u3002\u57282026\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u8be5\u516c\u53f8\u4ea7\u751f\u4e86120\u4ebf\u8d8a\u5357\u76fe\u7684\u51c0\u5229\u606f\u652f\u51fa\uff0c\u7531\u4e8e\u8d85\u8fc7\u4e8630% EBITDA\u95e8\u69db\uff0c\u8be5\u7b14\u652f\u51fa\u4e0d\u4e88\u6263\u9664\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u8bbe\u5b9a\u622a\u6b62\u65e5\u671f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 16 \u6761\u7b2c 3 \u6b3e b \u70b9\u7684\u89c4\u5b9a\uff0c\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\uff0c\u8fd9 120 \u4ebf\u8d8a\u5357\u76fe\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u671f\u9650\u4ece 2027 \u5e74\u5f00\u59cb\uff0c\u4e0d\u5f97\u8d85\u8fc7 5 \u4e2a\u8fde\u7eed\u5e74\uff0c\u5373\u622a\u6b62\u65e5\u671f\u4e3a 2031 \u7eb3\u7a0e\u5e74\u5ea6\u3002.<\/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; width: 10.2204%;\"><b>\u7eb3\u7a0e\u671f<\/b><\/td>\n<td style=\"text-align: center; width: 36.5731%;\"><b>\u60c5\u51b5<\/b><\/td>\n<td style=\"text-align: center; width: 52.4048%;\"><b>\u7ed3\u679c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 10.2204%;\"><span style=\"font-weight: 400;\">2027<\/span><\/td>\n<td style=\"width: 36.5731%;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u7684\u51c0\u5229\u606f\u652f\u51fa\u4f4e\u4e8e 60 \u4ebf\u7684\u95e8\u69db\u3002<\/span><\/td>\n<td style=\"width: 52.4048%;\"><span style=\"font-weight: 400;\">\u5df2\u8f6c\u8d2660\u4ebf\uff0c\u5c1a\u670960\u4ebf\u672a\u5230\u8d26\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 10.2204%;\"><span style=\"font-weight: 400;\">2028<\/span><\/td>\n<td style=\"width: 36.5731%;\"><span style=\"font-weight: 400;\">\u672a\u53d1\u751f\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/span><\/td>\n<td style=\"width: 52.4048%;\"><span style=\"font-weight: 400;\">\u4e0d\u7b26\u5408\u6263\u9664\u6761\u4ef6\uff0c\u4e0d\u53ef\u6263\u9664\uff0c\u5e76\u4e14\u4eca\u5e74\u4ecd\u5c06\u8ba1\u5165 5 \u5e74\u671f\u9650\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 10.2204%;\"><span style=\"font-weight: 400;\">2029<\/span><\/td>\n<td style=\"width: 36.5731%;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u5df2\u7ecf\u51fa\u73b0\uff0c\u7559\u4e0b\u4e86 30 \u4ebf\u7f8e\u5143\u7684\u4ea4\u6613\u7a7a\u95f4\u3002<\/span><\/td>\n<td style=\"width: 52.4048%;\"><span style=\"font-weight: 400;\">\u5df2\u8f6c\u8d2630\u4ebf\uff0c\u8fd8\u670930\u4ebf\u5c1a\u672a\u5230\u8d26\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 10.2204%;\"><span style=\"font-weight: 400;\">2030<\/span><\/td>\n<td style=\"width: 36.5731%;\"><span style=\"font-weight: 400;\">\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u6f5c\u5728\u91d1\u989d\u8fbe 30 \u4ebf\u7f8e\u5143\u3002<\/span><\/td>\n<td style=\"width: 52.4048%;\"><span style=\"font-weight: 400;\">\u5269\u4f59\u768430\u4ebf\u4e5f\u5df2\u8f6c\u8d26\u5b8c\u6bd5\uff0c\u672a\u507f\u4f59\u989d\u4e3a\u96f6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 10.2204%;\"><span style=\"font-weight: 400;\">2031<\/span><\/td>\n<td style=\"width: 36.5731%;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">-<\/span><\/p>\n<\/td>\n<td style=\"width: 52.4048%;\"><span style=\"font-weight: 400;\">\u4e0d\u518d\u9700\u8981\u8ffd\u8e2a\u53f7\u7801\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53e6\u4e00\u79cd\u5047\u8bbe\u60c5\u666f\uff1a\u5982\u679c\u5230 2031 \u5e74\u5e95\uff0cB \u516c\u53f8\u4ecd\u6709\u672a\u4f7f\u7528\u7684\u4f59\u989d\uff0c\u5219\u5269\u4f59\u91d1\u989d\u2026\u2026 <\/span><b>\u8fc7\u6e21\u671f\u81ea\u52a8\u7ed3\u675f\u3002<\/b><span style=\"font-weight: 400;\">, \u5373\u4f7f\u4f01\u4e1a\u4ecd\u6709\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4e5f\u4e0d\u80fd\u5728\u540e\u7eed\u671f\u95f4\u7533\u8bf7\u8fdb\u4e00\u6b65\u6263\u9664\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_theo_doi_va_ke_khai_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>\u5982\u4f55\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\u8ddf\u8e2a\u548c\u7533\u62a5\u5229\u606f\u652f\u51fa\u8f6c\u79fb\u7684\u65f6\u95f4\u6bb5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u77e5\u9053\u4e94\u5e74\u671f\u7684\u786e\u5207\u6570\u5b57\u53ea\u662f\u5fc5\u8981\u6761\u4ef6\u3002\u5145\u5206\u6761\u4ef6\u662f\u62e5\u6709\u8db3\u591f\u8be6\u7ec6\u7684\u8ddf\u8e2a\u7cfb\u7edf\uff0c\u4ee5\u4fbf\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u8bc1\u660e\u3002\u81f3\u5c11\u9700\u8981\u6ee1\u8db3\u4ee5\u4e0b\u56db\u4e2a\u8981\u6c42\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6bcf\u5e74\u7684\u4e8b\u4ef6\u90fd\u5e94\u5355\u72ec\u8bb0\u5f55\u5728\u6848\u3002<\/b><span style=\"font-weight: 400;\">, \u660e\u786e\u8bf4\u660e\u4e0d\u5141\u8bb8\u7684\u91d1\u989d\u3001\u4ea7\u751f\u5e74\u4efd\u3001\u5230\u671f\u5e74\u4efd\uff08\u81ea\u6b21\u5e74\u8d77\u4e0d\u8d85\u8fc7 5 \u4e2a\u8fde\u7eed\u5e74\uff09\u4ee5\u53ca\u6bcf\u4e2a\u671f\u95f4\u4f7f\u7528\u7684\u91d1\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6ce8\u680f\uff1a\u201c\u672a\u6db5\u76d6\u5e74\u4efd\u201d<\/b><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u6ca1\u6709\u5173\u8054\u65b9\u4ea4\u6613\u7684\u671f\u95f4\uff0c\u89e3\u91ca\u4e3a\u4ec0\u4e48\u5f53\u5e74\u7684\u672a\u507f\u4f59\u989d\u6ca1\u6709\u51cf\u5c11\uff0c\u4f46 5 \u5e74\u671f\u9650\u4ecd\u7136\u7ee7\u7eed\u8ba1\u7b97\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9644\u5f55\u8be6\u7ec6\u8bf4\u660e\u4e86\u5229\u606f\u652f\u51fa\u6bd4\u7387<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u9644\u4ef6\u4e00\u4e2d\u7684\u8868\u683c\uff0c\u5fc5\u987b\u4e0e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9a\u671f\u4e0e 30% EBITDA \u9608\u503c\u7535\u5b50\u8868\u683c\u8fdb\u884c\u6bd4\u8f83\u3002<\/b><span style=\"font-weight: 400;\"> \u5728\u5f53\u524d\u671f\u95f4\uff0c\u51c6\u786e\u786e\u5b9a\u5269\u4f59\u7a7a\u95f4\uff0c\u7136\u540e\u518d\u51b3\u5b9a\u8981\u51cf\u53bb\u591a\u5c11\u5f85\u5904\u7406\u53f7\u7801\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u5b9a\u957f\u671f\u501f\u6b3e\u8ba1\u5212\u65f6\uff0c\u5e94\u5c06\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u671f\u9650\u95ee\u9898\u7eb3\u5165\u73b0\u91d1\u6d41\u8ba1\u5212\uff0c\u800c\u4e0d\u4ec5\u4ec5\u5728\u6700\u7ec8\u7ed3\u7b97\u65f6\u624d\u52a0\u4ee5\u8003\u8651\u3002\u8fd9\u662f\u56e0\u4e3a\uff0c\u672a\u7ed3\u6e05\u8d44\u91d1\u6bcf\u95f2\u7f6e\u4e00\u5e74\uff0c\u5c31\u610f\u5473\u7740\u4e00\u5e74\u8d44\u91d1\u7684\u6c38\u4e45\u635f\u5931\u3002.<\/span><\/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;\">\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u9650\u4e3a\uff1a <\/span><b>\u4ece\u53d1\u751f\u4e0d\u53ef\u62b5\u6263\u5229\u606f\u652f\u51fa\u7684\u6b21\u5e74\u5f00\u59cb\uff0c\u4e0d\u8d85\u8fc7\u8fde\u7eed 5 \u5e74\u3002<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 3 \u6b3e b \u9879\u7684\u89c4\u5b9a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u53ea\u6709\u5f53\u4f01\u4e1a\u540c\u65f6\u7406\u89e3\u4ee5\u4e0b\u4e24\u4e2a\u4f34\u968f\u6761\u4ef6\u65f6\uff0c\u4e94\u5e74\u671f\u9650\u624d\u5177\u6709\u5b9e\u9645\u610f\u4e49\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ea\u6709\u5728\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u4f4e\u4e8e 30% EBITDA \u95e8\u69db\u65f6\uff0c\u624d\u80fd\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u5e74\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u4f01\u4e1a\u6ca1\u6709\u53d1\u751f\u4efb\u4f55\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4e94\u5e74\u671f\u9650\u4ecd\u7136\u7ee7\u7eed\u8ba1\u7b97\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6709\u524d\u671f\u672a\u7ed3\u5229\u606f\u652f\u51fa\u4f59\u989d\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u73b0\u5728\u662f\u5ba1\u67e5\u6574\u4e2a\u8bb0\u5f55\u4fdd\u5b58\u7cfb\u7edf\u3001\u4ea4\u53c9\u6838\u5bf9\u6bcf\u4e2a\u65f6\u95f4\u6bb5\u5e76\u51c6\u786e\u786e\u5b9a\u54ea\u4e9b\u90e8\u5206\u4ecd\u7136\u6709\u6548\u3001\u54ea\u4e9b\u90e8\u5206\u5373\u5c06\u5230\u671f\u7684\u597d\u65f6\u673a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u7684\u9644\u5c5e\u4ea4\u6613\u4e13\u5bb6\u56e2\u961f\u968f\u65f6\u51c6\u5907\u4e0e\u4f01\u4e1a\u5408\u4f5c\uff0c\u5ba1\u67e5\u6574\u4e2a\u6d41\u7a0b\u3002<\/span><strong><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\u4ed8<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5728 2026 \u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u4e4b\u524d\uff0c\u786e\u4fdd\u4e0d\u4f1a\u56e0\u4e3a\u4e94\u5e74\u4e2d\u67d0\u4e00\u5e74\u7684\u9519\u8bef\u800c\u9519\u8fc7\u4efb\u4f55\u5408\u6cd5\u652f\u51fa\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=\"Cau_hoi_thuong_gap_ve_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>\u5173\u4e8e\u7b2c255\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u9650\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255_la_bao_nhieu_nam\"><\/span><b>\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5229\u606f\u8d39\u7528\u7684\u7ed3\u8f6c\u671f\u9650\u662f\u591a\u4e45\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 16 \u6761\u7b2c 3 \u6b3e b \u70b9\u7684\u89c4\u5b9a\uff0c\u81ea\u53d1\u751f\u4e0d\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u6b21\u5e74\u8d77\u8fde\u7eed\u8ba1\u7b97\uff0c\u4e0d\u8d85\u8fc7 5 \u5e74\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_bat_dau_tinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255_la_nam_nao\"><\/span><b>\u6839\u636e\u7b2c255\u53f7\u6cd5\u4ee4\uff0c\u5229\u606f\u8d39\u7528\u7ed3\u8f6c\u671f\u95f4\u4ece\u54ea\u4e00\u5e74\u5f00\u59cb\u8ba1\u7b97\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u4e88\u8ba4\u53ef\u7684\u5229\u606f\u652f\u51fa\u7684\u671f\u9650\u662f\u6307\u652f\u51fa\u53d1\u751f\u5e74\u5ea6\u4e4b\u540e\u7684\u4e0b\u4e00\u4e2a\u5e74\u5ea6\uff0c\u800c\u4e0d\u662f\u652f\u51fa\u53d1\u751f\u7684\u5e74\u5ea6\u3002\u4f8b\u5982\uff0c\u5982\u679c\u652f\u51fa\u57282026\u5e74\u4e0d\u4e88\u8ba4\u53ef\uff0c\u5219\u4e0d\u4e88\u8ba4\u53ef\u7684\u671f\u9650\u4ece2027\u5e74\u5f00\u59cb\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ky_nao_cung_duoc_dua_so_treo_vao_tru_trong_thoi_han_05_nam_dung_khong\"><\/span><b>\u6bcf\u4e2a\u671f\u95f4\u90fd\u5305\u542b\u9700\u8981\u5728 5 \u5e74\u5185\u6263\u9664\u7684\u672a\u507f\u4f59\u989d\uff0c\u5bf9\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u53ea\u6709\u5728\u4f01\u4e1a\u6709\u5173\u8054\u65b9\u4ea4\u6613\u4e14\u8be5\u671f\u95f4\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u603b\u989d\u4f4e\u4e8e\u7b2c 16 \u6761\u7b2c 3 \u6b3e\u7b2c a \u9879\u89c4\u5b9a\u7684 30% EBITDA \u6c34\u5e73\u65f6\uff0c\u624d\u80fd\u8fdb\u884c\u8f6c\u8ba9\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_mot_nam_trong_chuoi_05_nam_doanh_nghiep_khong_co_giao_dich_lien_ket_thi_thoi_han_co_bi_tam_dung_khong\"><\/span><b>\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u5728\u4e94\u5e74\u5185\u6709\u4e00\u5e74\u6ca1\u6709\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u5176\u671f\u9650\u662f\u5426\u4f1a\u4e2d\u6b62\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u8ba1\u7b97\u671f\u95f4\u662f\u8fde\u7eed\u7684\uff1b\u5373\u4f7f\u4f01\u4e1a\u5f53\u5e74\u672a\u4f7f\u7528\u672a\u7ed3\u4f59\u989d\uff0c\u8be5\u5e74\u4ecd\u5305\u542b\u5728 5 \u5e74\u671f\u95f4\u5185\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Het_05_nam_ma_van_con_so_du_chua_su_dung_thi_xu_ly_the_nao\"><\/span><b>\u5982\u679c5\u5e74\u540e\u4ecd\u6709\u672a\u4f7f\u7528\u7684\u4f59\u989d\uff0c\u5e94\u8be5\u5982\u4f55\u5904\u7406\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5269\u4f59\u90e8\u5206\u4e0d\u518d\u7ed3\u8f6c\u81f3\u4ee5\u540e\u5e74\u5ea6\uff0c\u5373\u4f7f\u4f01\u4e1a\u7ee7\u7eed\u8fdb\u884c\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4e5f\u4e0d\u80fd\u5728\u540e\u7eed\u7eb3\u7a0e\u671f\u95f4\u4f5c\u4e3a\u6263\u9664\u9879\u7533\u62a5\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_khoan_vay_nao_khong_phai_ap_dung_quy_dinh_ve_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>\u6839\u636e\u7b2c 255 \u53f7\u6cd5\u4ee4\uff0c\u54ea\u4e9b\u7c7b\u578b\u7684\u8d37\u6b3e\u53ef\u4ee5\u514d\u4e8e\u9075\u5b88\u5173\u4e8e\u5229\u606f\u652f\u51fa\u7ed3\u8f6c\u671f\u9650\u7684\u89c4\u5b9a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u5341\u516d\u6761\u7b2c\u4e09\u6b3e\u7b2cc\u9879\u6240\u89c4\u5b9a\u7684\u6765\u81ea\u4fe1\u8d37\u673a\u6784\u3001\u4fdd\u9669\u516c\u53f8\u3001\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\u8d44\u91d1\u548c\u4f18\u60e0\u653f\u5e9c\u8d37\u6b3e\u3001\u56fd\u5bb6\u76ee\u6807\u8ba1\u5212\u8d37\u6b3e\u4ee5\u53ca\u56fd\u5bb6\u8d44\u52a9\u7684\u793e\u4f1a\u798f\u5229\u8ba1\u5212\u6295\u8d44\u8d37\u6b3e\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 con s\u1ed1 m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00e0o c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng ph\u1ea3i n\u1eafm v\u1eefng tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ef3 t\u00ednh thu\u1ebf 2026, b\u1edfi \u0111\u00e2y ch\u00ednh l\u00e0 h\u1ea1n d\u00f9ng c\u1ee7a ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u1eebng b\u1ecb lo\u1ea1i v\u00ec v\u01b0\u1ee3t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5132,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5131","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5131","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=5131"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5131\/revisions"}],"predecessor-version":[{"id":5135,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5131\/revisions\/5135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5132"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5131"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5131"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5131"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}