{"id":5358,"date":"2026-10-15T13:48:05","date_gmt":"2026-10-15T06:48:05","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5358"},"modified":"2026-10-15T13:48:05","modified_gmt":"2026-10-15T06:48:05","slug":"khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/","title":{"rendered":"Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i gi\u1eefa gi\u00e1m \u0111\u1ed1c v\u00e0 doanh nghi\u1ec7p, gi\u1eefa c\u00e1c c\u00f4ng ty trong c\u00f9ng h\u1ec7 th\u1ed1ng ho\u1eb7c gi\u1eefa nh\u1eefng b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u01b0\u1eddng khi\u1ebfn k\u1ebf to\u00e1n b\u0103n kho\u0103n v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng kho\u1ea3n vay kh\u00f4ng ph\u00e1t sinh ti\u1ec1n l\u00e3i th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u1ea7n c\u0103n c\u1ee9 v\u00e0o quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean, b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, ch\u1ee9 kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c c\u00f3 hay kh\u00f4ng c\u00f3 kho\u1ea3n thu nh\u1eadp ti\u1ec1n l\u00e3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch v\u1ea5n \u0111\u1ec1 theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, tr\u1ecdng t\u00e2m l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p vay, cho vay gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan. Qua \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u1eadn di\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro thu\u1ebf v\u00e0 ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p<\/span><span style=\"font-weight: 400;\">.<\/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\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Khoan_vay_khong_lai_co_phai_giao_dich_lien_ket_khong\" >Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/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\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Quy_dinh_ve_quan_he_lien_ket_khi_vay_cho_vay_khong_tinh_lai\" >Quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft khi vay, cho vay kh\u00f4ng t\u00ednh l\u00e3i<\/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\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Khoan_vay_khong_lai_giua_hai_doanh_nghiep_co_phai_giao_dich_lien_ket_khong\" >Kho\u1ea3n vay kh\u00f4ng l\u00e3i gi\u1eefa hai doanh nghi\u1ec7p c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/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\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Vi_sao_khoan_vay_khong_lai_van_can_duoc_ra_soat_ve_thue\" >V\u00ec sao kho\u1ea3n vay kh\u00f4ng l\u00e3i v\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t v\u1ec1 thu\u1ebf?<\/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\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Khong_phat_sinh_tien_lai_khong_dong_nghia_khong_co_giao_dich\" >Kh\u00f4ng ph\u00e1t sinh ti\u1ec1n l\u00e3i kh\u00f4ng \u0111\u1ed3ng ngh\u0129a kh\u00f4ng c\u00f3 giao d\u1ecbch<\/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\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Quan_he_lien_ket_va_nghia_vu_ke_khai_la_hai_buoc_can_kiem_tra\" >Quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai l\u00e0 hai b\u01b0\u1edbc c\u1ea7n ki\u1ec3m tra<\/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\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Khoan_vay_khong_lai_co_the_dat_ra_van_de_ve_ban_chat_va_dieu_kien_giao_dich\" >Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 th\u1ec3 \u0111\u1eb7t ra v\u1ea5n \u0111\u1ec1 v\u1ec1 b\u1ea3n ch\u1ea5t v\u00e0 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch<\/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\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Cac_truong_hop_khoan_vay_khong_lai_doanh_nghiep_can_dac_biet_luu_y\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n vay kh\u00f4ng l\u00e3i doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Giam_doc_cho_cong_ty_vay_tien_khong_lay_lai\" >Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty vay ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Cong_ty_me_cho_cong_ty_con_vay_khong_tinh_lai\" >C\u00f4ng ty m\u1eb9 cho c\u00f4ng ty con vay kh\u00f4ng t\u00ednh l\u00e3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Hai_cong_ty_co_cung_chu_so_huu_cho_nhau_vay_khong_lai\" >Hai c\u00f4ng ty c\u00f3 c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu cho nhau vay kh\u00f4ng l\u00e3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Ca_nhan_co_quan_he_gia_dinh_cho_doanh_nghiep_vay_khong_lai\" >C\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh cho doanh nghi\u1ec7p vay kh\u00f4ng l\u00e3i<\/a><\/li><\/ul><\/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\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Khoan_vay_khong_lai_co_phai_ke_khai_giao_dich_lien_ket_khong\" >Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Khi_nao_doanh_nghiep_can_xem_xet_ke_khai\" >Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t k\u00ea khai?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Cach_xac_dinh_khoan_vay_khong_lai_co_phai_giao_dich_lien_ket_khong\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Ho_so_can_chuan_bi_doi_voi_khoan_vay_khong_tinh_lai\" >H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Cau_hoi_thuong_gap_ve_khoan_vay_khong_lai_co_phai_giao_dich_lien_ket_khong\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Khoan_vay_khong_lai_co_phai_giao_dich_lien_ket_khong-2\" >Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/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\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Giam_doc_cho_cong_ty_vay_khong_lai_co_phai_ke_khai_giao_dich_lien_ket_khong\" >Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Khoan_vay_khong_lai_duoi_10_von_gop_cua_chu_so_huu_co_phai_giao_dich_lien_ket_khong\" >Kho\u1ea3n vay kh\u00f4ng l\u00e3i d\u01b0\u1edbi 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong\/#Cong_ty_me_cho_cong_ty_con_vay_khong_lai_co_phai_giao_dich_lien_ket_khong\" >C\u00f4ng ty m\u1eb9 cho c\u00f4ng ty con vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_khong_lai_co_phai_giao_dich_lien_ket_khong\"><\/span><b>Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 c\u00f3. Kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Vi\u1ec7c kh\u00f4ng thu l\u00e3i kh\u00f4ng t\u1ef1 \u0111\u1ed9ng lo\u1ea1i tr\u1eeb giao d\u1ecbch kh\u1ecfi ph\u1ea1m vi qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, giao d\u1ecbch vay, cho vay thu\u1ed9c ph\u1ea1m vi c\u00e1c giao d\u1ecbch c\u1ea7n xem x\u00e9t khi x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 30\/06\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t hai v\u1ea5n \u0111\u1ec1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft: C\u00e1c b\u00ean c\u00f3 thu\u1ed9c m\u1ed9t trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP hay kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft: Kho\u1ea3n vay c\u00f3 ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng?<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai v\u1ea5n \u0111\u1ec1 n\u00e0y c\u00f3 m\u1ed1i li\u00ean h\u1ec7 ch\u1eb7t ch\u1ebd nh\u01b0ng kh\u00f4ng ho\u00e0n to\u00e0n \u0111\u1ed3ng nh\u1ea5t. M\u1ed9t kho\u1ea3n vay kh\u00f4ng l\u00e3i gi\u1eefa hai b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo c\u00e1c ti\u00eau ch\u00ed \u00e1p d\u1ee5ng th\u00ec kh\u00f4ng \u0111\u01b0\u01a1ng nhi\u00ean tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 v\u00ec l\u00e3i su\u1ea5t b\u1eb1ng 0. Ng\u01b0\u1ee3c l\u1ea1i, khi c\u00e1c b\u00ean \u0111\u00e3 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh kho\u1ea3n vay gi\u1eefa h\u1ecd, vi\u1ec7c kh\u00f4ng t\u00ednh l\u00e3i kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u00e0m m\u1ea5t t\u00ednh ch\u1ea5t giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_quan_he_lien_ket_khi_vay_cho_vay_khong_tinh_lai\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft khi vay, cho vay kh\u00f4ng t\u00ednh l\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u7eb3\u7a0e\u671f\u95f4\u53d1\u751f\u8f6c\u8ba9\u6216\u53d7\u8ba9\u4f01\u4e1a\u6240\u6709\u8005\u51fa\u8d44\u7684\u4ea4\u6613\uff0c\u4e14\u8f6c\u8ba9\u6216\u53d7\u8ba9\u91d1\u989d\u81f3\u5c11\u8fbe\u523025%\uff1b \u5728\u7eb3\u7a0e\u671f\u95f4\uff0c\u4e0e\u7ecf\u8425\u3001\u63a7\u5236\u8be5\u4f01\u4e1a\u7684\u4e2a\u4eba\uff0c\u6216\u4e0e\u5c5e\u4e8e\u672c\u6b3eg\u9879\u89c4\u5b9a\u5173\u7cfb\u4e4b\u4e00\u7684\u4e2a\u4eba\uff0c\u53d1\u751f\u501f\u6b3e\u3001\u51fa\u501f\u3001\u501f\u5165\u3001\u51fa\u501f\u7b49\u4ea4\u6613\uff0c\u4e14\u4ea4\u6613\u53d1\u751f\u65f6\u6d89\u53ca\u7684\u91d1\u989d\u81f3\u5c11\u4e3a\u8be5\u4f01\u4e1a\u6240\u6709\u8005\u51fa\u8d44\u989d\u768410%\uff1b;<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd tr\u01b0\u1eddng h\u1ee3p vay, cho vay, m\u01b0\u1ee3n ho\u1eb7c cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1ee1ng giao d\u1ecbch \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u00e2y l\u00e0 ng\u01b0\u1ee1ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ki\u1ec7n v\u1ec1 vi\u1ec7c kho\u1ea3n vay c\u00f3 t\u00ednh l\u00e3i hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982<\/b><span style=\"font-weight: 400;\">: Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty vay ti\u1ec1n \u0111\u1ec3 b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u00e0 hai b\u00ean th\u1ecfa thu\u1eadn kh\u00f4ng t\u00ednh l\u00e3i. N\u1ebfu giao d\u1ecbch \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p v\u1eabn c\u1ea7n xem x\u00e9t x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/\"> \u8fd9\u4f4d\u8463\u4e8b\u65e0\u606f\u501f\u94b1\u7ed9\u516c\u53f8\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_khong_lai_giua_hai_doanh_nghiep_co_phai_giao_dich_lien_ket_khong\"><\/span><b>Kho\u1ea3n vay kh\u00f4ng l\u00e3i gi\u1eefa hai doanh nghi\u1ec7p c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n vay gi\u1eefa hai doanh nghi\u1ec7p, c\u1ea7n ki\u1ec3m tra c\u00e1c ti\u00eau ch\u00ed v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5, quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o, bao g\u1ed3m m\u1ed9t s\u1ed1 kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh n\u00e0y, \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft g\u1eafn v\u1edbi hai ng\u01b0\u1ee1ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u6b3e\u4f01\u4e1a\u5bf9\u8d37\u6b3e\u4f01\u4e1a\u6216\u62c5\u4fdd\u4f01\u4e1a\u7684\u672a\u507f\u503a\u52a1\u603b\u989d\u5fc5\u987b\u81f3\u5c11\u7b49\u4e8e\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u7684 25%\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n d\u01b0 n\u1ee3 n\u00e0y chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, n\u1ebfu kho\u1ea3n vay kh\u00f4ng l\u00e3i gi\u1eefa hai doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb, giao d\u1ecbch c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft theo ti\u00eau ch\u00ed n\u00e0y. L\u00e3i su\u1ea5t b\u1eb1ng 0 kh\u00f4ng ph\u1ea3i c\u0103n c\u1ee9 \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng lo\u1ea1i b\u1ecf quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, n\u1ebfu hai doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo m\u1ed9t ti\u00eau ch\u00ed kh\u00e1c, kho\u1ea3n vay gi\u1eefa h\u1ecd c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, ngay c\u1ea3 khi kho\u1ea3n vay kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 ban \u0111\u1ea7u t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_khoan_vay_khong_lai_van_can_duoc_ra_soat_ve_thue\"><\/span><b>V\u00ec sao kho\u1ea3n vay kh\u00f4ng l\u00e3i v\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t v\u1ec1 thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5360\" aria-describedby=\"caption-attachment-5360\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5360\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong-va-ly-do-van-can-duoc-ra-soat-ve-thue.jpg\" alt=\"Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng v\u00e0 l\u00fd do v\u1eabn c\u00e2n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t v\u1ec1 thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong-va-ly-do-van-can-duoc-ra-soat-ve-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong-va-ly-do-van-can-duoc-ra-soat-ve-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong-va-ly-do-van-can-duoc-ra-soat-ve-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong-va-ly-do-van-can-duoc-ra-soat-ve-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong-va-ly-do-van-can-duoc-ra-soat-ve-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5360\" class=\"wp-caption-text\">Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng v\u00e0 l\u00fd do v\u1eabn c\u00e2n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t v\u1ec1 thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i kh\u00f4ng l\u00e0m ph\u00e1t sinh thu nh\u1eadp ti\u1ec1n l\u00e3i n\u00ean kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf. C\u00e1ch hi\u1ec3u n\u00e0y c\u00f3 th\u1ec3 b\u1ecf s\u00f3t nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_phat_sinh_tien_lai_khong_dong_nghia_khong_co_giao_dich\"><\/span><b>Kh\u00f4ng ph\u00e1t sinh ti\u1ec1n l\u00e3i kh\u00f4ng \u0111\u1ed3ng ngh\u0129a kh\u00f4ng c\u00f3 giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n vay l\u00e0 quan h\u1ec7 cung c\u1ea5p v\u00e0 ho\u00e0n tr\u1ea3 v\u1ed1n theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean. L\u00e3i su\u1ea5t b\u1eb1ng 0 ch\u1ec9 ph\u1ea3n \u00e1nh \u0111i\u1ec1u ki\u1ec7n t\u00ednh l\u00e3i c\u1ee7a kho\u1ea3n vay, kh\u00f4ng l\u00e0m m\u1ea5t \u0111i s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a giao d\u1ecbch vay ho\u1eb7c cho vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi xem x\u00e9t kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 b\u00ean cho vay, b\u00ean \u0111i vay, gi\u00e1 tr\u1ecb giao d\u1ecbch, th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh v\u00e0 m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_lien_ket_va_nghia_vu_ke_khai_la_hai_buoc_can_kiem_tra\"><\/span><b>Quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai l\u00e0 hai b\u01b0\u1edbc c\u1ea7n ki\u1ec3m tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p c\u1ea7n ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay hay kh\u00f4ng \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh c\u00f3 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. Kho\u1ea3n vay kh\u00f4ng l\u00e3i v\u1eabn c\u00f3 th\u1ec3 thu\u1ed9c ph\u1ea1m vi c\u1ea7n k\u00ea khai n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_khong_lai_co_the_dat_ra_van_de_ve_ban_chat_va_dieu_kien_giao_dich\"><\/span><b>Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 th\u1ec3 \u0111\u1eb7t ra v\u1ea5n \u0111\u1ec1 v\u1ec1 b\u1ea3n ch\u1ea5t v\u00e0 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n l\u01b0u l\u1ea1i c\u0103n c\u1ee9 gi\u1ea3i th\u00edch vi\u1ec7c th\u1ecfa thu\u1eadn kh\u00f4ng t\u00ednh l\u00e3i, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n, th\u1eddi h\u1ea1n vay v\u00e0 ph\u01b0\u01a1ng th\u1ee9c ho\u00e0n tr\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i li\u1ec7u n\u00e0y gi\u00fap l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t giao d\u1ecbch khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh. Tuy nhi\u00ean, vi\u1ec7c c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n m\u1ecdi ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c m\u1ecdi y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khoan_vay_khong_lai_doanh_nghiep_can_dac_biet_luu_y\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n vay kh\u00f4ng l\u00e3i doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ee5 thu\u1ed9c nhi\u1ec1u v\u00e0o ch\u1ee7 th\u1ec3 cho vay v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a kho\u1ea3n vay. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_doc_cho_cong_ty_vay_tien_khong_lay_lai\"><\/span><b>Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty vay ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn t\u1ea1i c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf. Khi c\u00f4ng ty thi\u1ebfu v\u1ed1n l\u01b0u \u0111\u1ed9ng, gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ti\u1ec1n c\u00e1 nh\u00e2n \u0111\u1ec3 cho doanh nghi\u1ec7p vay m\u00e0 kh\u00f4ng y\u00eau c\u1ea7u thanh to\u00e1n l\u00e3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi cho vay c\u00f3 ph\u1ea3i c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c thu\u1ed9c nh\u00f3m quan h\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb giao d\u1ecbch vay, cho vay c\u00f3 \u0111\u1ea1t ng\u01b0\u1ee1ng \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u00f3 \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5, quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp d\u00f9 hai b\u00ean kh\u00f4ng th\u1ecfa thu\u1eadn tr\u1ea3 l\u00e3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5b50\uff1a <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty A c\u00f3 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu l\u00e0 5 t\u1ef7 \u0111\u1ed3ng. Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty vay 800 tri\u1ec7u \u0111\u1ed3ng, kh\u00f4ng t\u00ednh l\u00e3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng. Kho\u1ea3n vay 800 tri\u1ec7u \u0111\u1ed3ng v\u01b0\u1ee3t ng\u01b0\u1ee1ng n\u00e0y. N\u1ebfu gi\u00e1m \u0111\u1ed1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_me_cho_cong_ty_con_vay_khong_tinh_lai\"><\/span><b>C\u00f4ng ty m\u1eb9 cho c\u00f4ng ty con vay kh\u00f4ng t\u00ednh l\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty con, hai doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quan h\u1ec7 li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f4ng ty m\u1eb9 cho c\u00f4ng ty con vay kh\u00f4ng t\u00ednh l\u00e3i, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t kho\u1ea3n vay trong ph\u1ea1m vi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. Kh\u00f4ng th\u1ec3 k\u1ebft lu\u1eadn kho\u1ea3n vay n\u1eb1m ngo\u00e0i ph\u1ea1m vi qu\u1ea3n l\u00fd thu\u1ebf ch\u1ec9 v\u00ec c\u00f4ng ty m\u1eb9 kh\u00f4ng thu l\u00e3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u00ean th\u1ec3 hi\u1ec7n r\u00f5 th\u1ecfa thu\u1eadn vay, s\u1ed1 ti\u1ec1n gi\u1ea3i ng\u00e2n, th\u1eddi h\u1ea1n vay, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 ngh\u0129a v\u1ee5 ho\u00e0n tr\u1ea3. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_cong_ty_co_cung_chu_so_huu_cho_nhau_vay_khong_lai\"><\/span><b>Hai c\u00f4ng ty c\u00f3 c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu cho nhau vay kh\u00f4ng l\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu\u1ed9c quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu c\u00f9ng c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi m\u1ed9t doanh nghi\u1ec7p cho doanh nghi\u1ec7p c\u00f2n l\u1ea1i vay kh\u00f4ng t\u00ednh l\u00e3i, c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp t\u1eeb c\u01a1 c\u1ea5u s\u1edf h\u1eefu ho\u1eb7c m\u1ed9t ti\u00eau ch\u00ed kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay l\u00e0 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n kh\u00f4ng t\u00ednh l\u00e3i l\u00e0 m\u1ed9t n\u1ed9i dung ri\u00eang c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn, gi\u1ea3i tr\u00ecnh ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra kho\u1ea3n vay c\u00f3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p v\u00e0 50% d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n hay kh\u00f4ng r\u1ed3i k\u1ebft lu\u1eadn. Hai ng\u01b0\u1ee1ng n\u00e0y thu\u1ed9c m\u1ed9t ti\u00eau ch\u00ed c\u1ee5 th\u1ec3 t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5, kh\u00f4ng thay th\u1ebf t\u1ea5t c\u1ea3 c\u00e1c ti\u00eau ch\u00ed quan h\u1ec7 li\u00ean k\u1ebft c\u00f2n l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_co_quan_he_gia_dinh_cho_doanh_nghiep_vay_khong_lai\"><\/span><b>C\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh cho doanh nghi\u1ec7p vay kh\u00f4ng l\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c quan h\u1ec7 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5. V\u00ec v\u1eady, khi ng\u01b0\u1eddi cho vay l\u00e0 ng\u01b0\u1eddi th\u00e2n c\u1ee7a c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u1ed1i quan h\u1ec7 th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu ph\u1ea1m vi quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n vay gi\u1eefa ng\u01b0\u1eddi th\u00e2n v\u00e0 doanh nghi\u1ec7p \u0111\u1ec1u m\u1eb7c nhi\u00ean l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft theo c\u00f9ng m\u1ed9t ti\u00eau ch\u00ed. C\u1ea7n x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi cho vay c\u00f3 thu\u1ed9c \u0111\u00fang nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh hay kh\u00f4ng, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n v\u1ec1 gi\u00e1 tr\u1ecb giao d\u1ecbch<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_khong_lai_co_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span><b>Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch ph\u1ea3i k\u00ea khai theo quy \u0111\u1ecbnh hay kh\u00f4ng. Kh\u00f4ng t\u00ednh l\u00e3i kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf v\u1edbi c\u00e1c bi\u1ec3u m\u1eabu, ph\u1ee5 l\u1ee5c v\u00e0 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_can_xem_xet_ke_khai\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t k\u00ea khai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t khi c\u00f3 m\u1ed9t trong c\u00e1c t\u00ecnh hu\u1ed1ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ng\u01b0\u1eddi thu\u1ed9c nh\u00f3m quan h\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh cho doanh nghi\u1ec7p vay, cho vay, m\u01b0\u1ee3n ho\u1eb7c cho m\u01b0\u1ee3n \u0111\u1ea1t ng\u01b0\u1ee1ng ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c doanh nghi\u1ec7p c\u00f3 chung ch\u1ee7 s\u1edf h\u1eefu ph\u00e1t sinh kho\u1ea3n vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed quan h\u1ec7 li\u00ean k\u1ebft theo \u0111i\u1ec1u ki\u1ec7n v\u1ec1 d\u01b0 n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo ti\u00eau ch\u00ed kh\u00e1c v\u00e0 ph\u00e1t sinh giao d\u1ecbch vay, cho vay trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u00ecm hi\u1ec3u c\u1ee5 th\u1ec3 h\u01a1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o n\u1ed9i dung v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/\"> k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u548c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_khoan_vay_khong_lai_co_phai_giao_dich_lien_ket_khong\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 thu\u1ebf, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng quy tr\u00ecnh r\u00e0 so\u00e1t theo c\u00e1c b\u01b0\u1edbc d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean tham gia kho\u1ea3n vay: Ki\u1ec3m tra b\u00ean cho vay l\u00e0 c\u00e1 nh\u00e2n hay doanh nghi\u1ec7p, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n, c\u01a1 c\u1ea5u s\u1edf h\u1eefu, quan h\u1ec7 gia \u0111\u00ecnh v\u00e0 vai tr\u00f2 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; \u0110\u1ed1i chi\u1ebfu \u0111i\u1ec1u ki\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft: Ki\u1ec3m tra c\u00e1c ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. N\u1ebfu l\u00e0 kho\u1ea3n vay gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c \u0111i\u1ec3m l, c\u1ea7n \u0111\u1ed1i chi\u1ebfu ng\u01b0\u1ee1ng \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; Ki\u1ec3m tra ch\u1ee9ng t\u1eeb v\u00e0 \u0111i\u1ec1u kho\u1ea3n vay: \u0110\u1ed1i chi\u1ebfu h\u1ee3p \u0111\u1ed3ng vay, ch\u1ee9ng t\u1eeb gi\u1ea3i ng\u00e2n, sao k\u00ea ng\u00e2n h\u00e0ng, th\u1eddi h\u1ea1n vay, \u0111i\u1ec1u kho\u1ea3n l\u00e3i su\u1ea5t v\u00e0 ch\u1ee9ng t\u1eeb ho\u00e0n tr\u1ea3. N\u1ebfu kh\u00f4ng t\u00ednh l\u00e3i, c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; R\u00e0 so\u00e1t ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 h\u1ed3 s\u01a1: X\u00e1c \u0111\u1ecbnh kho\u1ea3n vay c\u00f3 thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i k\u00ea khai hay kh\u00f4ng, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, thay v\u00ec ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c kh\u00f4ng ph\u00e1t sinh ti\u1ec1n l\u00e3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_can_chuan_bi_doi_voi_khoan_vay_khong_tinh_lai\"><\/span><b>H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5359\" aria-describedby=\"caption-attachment-5359\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5359\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong-va-ho-so-can-chuan-bi-doi-voi-khoan-vay-khong-lai.jpg\" alt=\"Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng v\u00e0 h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n vay kh\u00f4ng l\u00e3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong-va-ho-so-can-chuan-bi-doi-voi-khoan-vay-khong-lai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong-va-ho-so-can-chuan-bi-doi-voi-khoan-vay-khong-lai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong-va-ho-so-can-chuan-bi-doi-voi-khoan-vay-khong-lai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong-va-ho-so-can-chuan-bi-doi-voi-khoan-vay-khong-lai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Khoan-vay-khong-lai-co-phai-giao-dich-lien-ket-khong-va-ho-so-can-chuan-bi-doi-voi-khoan-vay-khong-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5359\" class=\"wp-caption-text\">Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng v\u00e0 h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n vay kh\u00f4ng l\u00e3i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee9ng minh b\u1ea3n ch\u1ea5t kho\u1ea3n vay v\u00e0 h\u1ed7 tr\u1ee3 vi\u1ec7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t c\u00e1c t\u00e0i li\u1ec7u sau:<\/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>Nh\u00f3m h\u1ed3 s\u01a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00e0i li\u1ec7u c\u1ea7n r\u00e0 so\u00e1t<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u l\u1ec7 doanh nghi\u1ec7p, th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu, t\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 vay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng vay, th\u1ecfa thu\u1eadn kh\u00f4ng t\u00ednh l\u00e3i, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng n\u1ebfu c\u00f3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb giao d\u1ecbch<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb gi\u1ea3i ng\u00e2n, sao k\u00ea ng\u00e2n h\u00e0ng, phi\u1ebfu thu ho\u1eb7c ch\u1ee9ng t\u1eeb li\u00ean quan ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng th\u1ee9c giao d\u1ecbch<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft kho\u1ea3n vay, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, ch\u1ee9ng t\u1eeb ho\u00e0n tr\u1ea3 g\u1ed1c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, ph\u1ee5 l\u1ee5c li\u00ean quan v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c tr\u00ean mang t\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i danh m\u1ee5c h\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c gi\u1ed1ng nhau cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 lo\u1ea1i giao d\u1ecbch, ch\u1ee7 th\u1ec3 cho vay v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00e0i li\u1ec7u c\u1ea7n c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, n\u1ebfu kho\u1ea3n vay k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3 t\u00ednh thu\u1ebf, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, ph\u00e1t sinh t\u0103ng gi\u1ea3m v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt thay \u0111\u1ed5i v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c c\u01a1 c\u1ea5u s\u1edf h\u1eefu c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 r\u00e0 so\u00e1t to\u00e0n di\u1ec7n h\u01a1n c\u00e1c quy \u0111\u1ecbnh li\u00ean quan, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o chuy\u00ean m\u1ee5c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/\"> giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ho\u1eb7c tham v\u1ea5n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thue-tu-van-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> khi c\u1ea7n \u0111\u00e1nh gi\u00e1 t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3.<\/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;\">Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng? C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3 th\u1ec3 c\u00f3, t\u00f9y thu\u1ed9c v\u00e0o quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a giao d\u1ecbch theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n vay gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c nh\u00f3m quan h\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh, c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 v\u1ec1 ng\u01b0\u1ee1ng giao d\u1ecbch \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u1ed1i v\u1edbi kho\u1ea3n vay gi\u1eefa c\u00e1c doanh nghi\u1ec7p, c\u1ea7n ki\u1ec3m tra c\u00e1c ti\u00eau ch\u00ed quan h\u1ec7 li\u00ean k\u1ebft t\u01b0\u01a1ng \u1ee9ng, bao g\u1ed3m ti\u00eau ch\u00ed v\u1ec1 d\u01b0 n\u1ee3 t\u1ea1i \u0111i\u1ec3m d khi ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c kh\u00f4ng ph\u00e1t sinh ti\u1ec1n l\u00e3i \u0111\u1ec3 lo\u1ea1i kho\u1ea3n vay kh\u1ecfi ph\u1ea1m vi r\u00e0 so\u00e1t thu\u1ebf. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai ph\u00f9 h\u1ee3p s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.<\/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\"> <b>\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/b><\/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\"> <b>\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/b><span style=\"font-weight: 400;\">\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><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/b><\/a><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_khoan_vay_khong_lai_co_phai_giao_dich_lien_ket_khong\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_khong_lai_co_phai_giao_dich_lien_ket_khong-2\"><\/span><b>Kho\u1ea3n vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 c\u00f3. N\u1ebfu kho\u1ea3n vay ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, giao d\u1ecbch v\u1eabn c\u00f3 th\u1ec3 thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft d\u00f9 kh\u00f4ng ph\u00e1t sinh ti\u1ec1n l\u00e3i. C\u1ea7n x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 ch\u1ee7 th\u1ec3, gi\u00e1 tr\u1ecb kho\u1ea3n vay v\u00e0 ti\u00eau ch\u00ed quan h\u1ec7 li\u00ean k\u1ebft t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_doc_cho_cong_ty_vay_khong_lai_co_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span><b>Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. N\u1ebfu gi\u00e1m \u0111\u1ed1c thu\u1ed9c nh\u00f3m c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p v\u00e0 kho\u1ea3n vay \u0111\u1ea1t ng\u01b0\u1ee1ng \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_khong_lai_duoi_10_von_gop_cua_chu_so_huu_co_phai_giao_dich_lien_ket_khong\"><\/span><b>Kho\u1ea3n vay kh\u00f4ng l\u00e3i d\u01b0\u1edbi 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Di\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, kho\u1ea3n vay d\u01b0\u1edbi ng\u01b0\u1ee1ng n\u00e0y kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n gi\u00e1 tr\u1ecb giao d\u1ecbch c\u1ee7a ti\u00eau ch\u00ed \u0111\u00f3. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n ki\u1ec3m tra c\u00e1c ti\u00eau ch\u00ed quan h\u1ec7 li\u00ean k\u1ebft kh\u00e1c tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_me_cho_cong_ty_con_vay_khong_lai_co_phai_giao_dich_lien_ket_khong\"><\/span><b>C\u00f4ng ty m\u1eb9 cho c\u00f4ng ty con vay kh\u00f4ng l\u00e3i c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty con, hai doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quan h\u1ec7 li\u00ean k\u1ebft theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Kho\u1ea3n vay kh\u00f4ng l\u00e3i gi\u1eefa hai b\u00ean v\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t trong ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i gi\u1eefa gi\u00e1m \u0111\u1ed1c v\u00e0 doanh nghi\u1ec7p, gi\u1eefa c\u00e1c c\u00f4ng ty trong c\u00f9ng h\u1ec7 th\u1ed1ng ho\u1eb7c gi\u1eefa nh\u1eefng b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u01b0\u1eddng khi\u1ebfn k\u1ebf to\u00e1n b\u0103n kho\u0103n v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng kho\u1ea3n vay kh\u00f4ng ph\u00e1t sinh ti\u1ec1n l\u00e3i th\u00ec [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5361,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5358","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\/5358","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=5358"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5358\/revisions"}],"predecessor-version":[{"id":5362,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5358\/revisions\/5362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5361"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}