{"id":12490,"date":"2025-09-05T02:15:38","date_gmt":"2025-09-05T02:15:38","guid":{"rendered":"https:\/\/mva.vn\/?p=12490"},"modified":"2025-09-05T02:15:38","modified_gmt":"2025-09-05T02:15:38","slug":"von-hoa-chi-phi-lai-vay-la-gi-hach-toan-von-hoa-chi-phi-lai-vay","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/von-hoa-chi-phi-lai-vay-la-gi-hach-toan-von-hoa-chi-phi-lai-vay\/","title":{"rendered":"V\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay l\u00e0 g\u00ec? H\u1ea1ch to\u00e1n v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

1. Gi\u1edbi thi\u1ec7u chung<\/b><\/h2>\n

Trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh, doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i s\u1eed d\u1ee5ng v\u1ed1n vay \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c m\u1edf r\u1ed9ng nh\u00e0 x\u01b0\u1edfng, \u0111\u1ea7u t\u01b0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n d\u1ef1 \u00e1n. Khi \u0111\u00f3, chi ph\u00ed l\u00e3i vay ph\u00e1t sinh. Theo th\u00f4ng l\u1ec7 k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c <\/span>v\u1ed1n h\u00f3a<\/b> thay v\u00ec ghi nh\u1eadn ngay v\u00e0o chi ph\u00ed trong k\u1ef3.<\/span><\/p>\n

Vi\u1ec7c v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n <\/span>gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh<\/b> t\u1eeb v\u1ed1n vay v\u00e0 <\/span>t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/b> c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng trong k\u1ebf to\u00e1n doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi c\u00f3 \u00fd ngh\u0129a l\u1edbn trong t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n

\"\"<\/p>\n

Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta s\u1ebd c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft:<\/span><\/p>\n

    \n
  • Kh\u00e1i ni\u1ec7m v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n
  • \u0110i\u1ec1u ki\u1ec7n v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n
  • Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n
  • V\u00ed d\u1ee5 minh h\u1ecda v\u00e0 c\u00e1c l\u01b0u \u00fd th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n

    2. V\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay l\u00e0 g\u00ec?<\/b><\/h2>\n

    V\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay<\/b> l\u00e0 vi\u1ec7c \u0111\u01b0a chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t, \u0111\u1ea7u t\u01b0\u2026 v\u00e0o <\/span>nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n d\u1edf dang ho\u1eb7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai<\/b>. Thay v\u00ec h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh (TK 635), kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng g\u1ed9p v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ec3 kh\u1ea5u hao trong c\u00e1c k\u1ef3 sau.<\/span><\/p>\n

    N\u00f3i c\u00e1ch kh\u00e1c, v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay l\u00e0 m\u1ed9t k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n cho ph\u00e9p chuy\u1ec3n \u0111\u1ed5i <\/span>chi ph\u00ed hi\u1ec7n t\u1ea1i<\/b> th\u00e0nh m\u1ed9t ph\u1ea7n <\/span>gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/b>, t\u1eeb \u0111\u00f3 ph\u00e2n b\u1ed5 d\u1ea7n th\u00f4ng qua kh\u1ea5u hao, thay v\u00ec l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn ngay trong k\u1ef3.<\/span><\/p>\n

    V\u00ed d\u1ee5:<\/strong><\/p>\n

      \n
    • Doanh nghi\u1ec7p A vay 50 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t. Trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i 2 n\u0103m, l\u00e3i vay ph\u00e1t sinh 4 t\u1ef7 \u0111\u1ed3ng. Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, 4 t\u1ef7 \u0111\u1ed3ng n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0 c\u1ed9ng v\u00e0o nguy\u00ean gi\u00e1 nh\u00e0 m\u00e1y. Sau khi ho\u00e0n th\u00e0nh, nh\u00e0 m\u00e1y s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u hao c\u1ea3 ph\u1ea7n l\u00e3i vay v\u1ed1n h\u00f3a n\u00e0y.<\/span><\/li>\n<\/ul>\n

      3. C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay<\/b><\/h2>\n

      T\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong:<\/span><\/p>\n

        \n
      • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) s\u1ed1 16 \u2013 Chi ph\u00ed \u0111i vay<\/b>: quy \u0111\u1ecbnh r\u00f5 nguy\u00ean t\u1eafc ghi nh\u1eadn, v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n
      • Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b> v\u00e0 <\/span>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/b>: h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n
      • Lu\u1eadt Thu\u1ebf TNDN v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b>: quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN, bao g\u1ed3m c\u00e1c gi\u1edbi h\u1ea1n kh\u1ed1ng ch\u1ebf v\u1ed1n m\u1ecfng.<\/span><\/li>\n<\/ul>\n

        Theo c\u00e1c v\u0103n b\u1ea3n n\u00e0y:<\/span><\/p>\n

          \n
        • Chi ph\u00ed l\u00e3i vay <\/span>\u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a<\/b> n\u1ebfu li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n d\u1edf dang (x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, s\u1ea3n xu\u1ea5t d\u1ef1 \u00e1n d\u00e0i h\u1ea1n).<\/span><\/li>\n
        • Chi ph\u00ed l\u00e3i vay <\/span>kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a<\/b> n\u1ebfu ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng SXKD th\u01b0\u1eddng xuy\u00ean (mua h\u00e0ng h\u00f3a, tr\u1ea3 l\u01b0\u01a1ng, chi ph\u00ed ng\u1eafn h\u1ea1n\u2026).<\/span><\/li>\n<\/ul>\n

          4. Nguy\u00ean t\u1eafc v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay<\/b><\/h2>\n

          4.1. \u0110i\u1ec1u ki\u1ec7n v\u1ed1n h\u00f3a<\/b><\/h3>\n

          Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a khi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

            \n
          1. C\u00f3 kho\u1ea3n vay th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/li>\n
          2. Kho\u1ea3n vay d\u00f9ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang k\u00e9o d\u00e0i (nh\u00e0 m\u00e1y, d\u00e2y chuy\u1ec1n, c\u00f4ng tr\u00ecnh\u2026).<\/span><\/li>\n
          3. Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong <\/span>th\u1eddi gian chu\u1ea9n b\u1ecb v\u00e0 x\u00e2y d\u1ef1ng<\/b> t\u00e0i s\u1ea3n.<\/span><\/li>\n
          4. Qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ea3i \u0111ang trong giai \u0111o\u1ea1n th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ol>\n

            4.2. Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac v\u1ed1n h\u00f3a<\/b><\/h3>\n
              \n
            • B\u1eaft \u0111\u1ea7u v\u1ed1n h\u00f3a<\/b>: khi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u ph\u00e1t sinh chi ph\u00ed \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n v\u00e0 \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n
            • Ng\u1eebng v\u1ed1n h\u00f3a<\/b>: khi t\u00e0i s\u1ea3n \u0111\u00e3 ho\u00e0n th\u00e0nh, s\u1eb5n s\u00e0ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c b\u00e0n giao.<\/span><\/li>\n<\/ul>\n

              4.3. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng v\u1ed1n h\u00f3a<\/b><\/h3>\n

              N\u1ebfu qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng b\u1ecb gi\u00e1n \u0111o\u1ea1n kh\u00f4ng h\u1ee3p l\u00fd (v\u00ed d\u1ee5 d\u1eebng thi c\u00f4ng v\u00ec thi\u1ebfu v\u1ed1n, do ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1eadm ti\u1ebfn \u0111\u1ed9 m\u00e0 kh\u00f4ng ph\u1ea3i do y\u1ebfu t\u1ed1 kh\u00e1ch quan), th\u00ec ph\u1ea7n l\u00e3i vay trong th\u1eddi gian gi\u00e1n \u0111o\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a m\u00e0 ph\u1ea3i ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

              5. H\u1ea1ch to\u00e1n v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay<\/b><\/h2>\n

              5.1. T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng<\/b><\/h3>\n
                \n
              • TK 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/b>: ghi nh\u1eadn chi ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n d\u1edf dang, bao g\u1ed3m c\u1ea3 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a.<\/span><\/li>\n
              • TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/b>: ghi nh\u1eadn chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a.<\/span><\/li>\n
              • TK 111\/112\/331<\/b>: ph\u1ea3n \u00e1nh vi\u1ec7c thanh to\u00e1n ti\u1ec1n l\u00e3i vay.<\/span><\/li>\n
              • TK 343 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/b>: ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n vay g\u1ed1c.<\/span>\n

                <\/span><\/li>\n<\/ul>\n

                5.2. B\u00fat to\u00e1n h\u1ea1ch to\u00e1n<\/b><\/h3>\n
                  \n
                • Khi tr\u1ea3 l\u00e3i vay ph\u1ee5c v\u1ee5 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n h\u00f3a:<\/span><\/li>\n<\/ul>\n

                  N\u1ee3 TK 241 \u2013 XDCB d\u1edf dang\u00a0\u00a0<\/span><\/p>\n

                  C\u00f3 TK 111\/112\/331\u2026<\/span><\/p>\n

                    \n
                  • Khi tr\u1ea3 l\u00e3i vay nh\u01b0ng <\/span>kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n h\u00f3a<\/b>:<\/span><\/li>\n<\/ul>\n

                    N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh\u00a0\u00a0<\/span><\/p>\n

                    C\u00f3 TK 111\/112\/331\u2026<\/span><\/p>\n

                      \n
                    • Khi t\u00e0i s\u1ea3n ho\u00e0n th\u00e0nh, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/span><\/li>\n<\/ul>\n

                      N\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (ho\u1eb7c TK 213 \u2013 TSC\u0110 v\u00f4 h\u00ecnh)\u00a0\u00a0<\/span><\/p>\n

                      C\u00f3 TK 241 \u2013 XDCB d\u1edf dang<\/span><\/p>\n

                      5.3. V\u00ed d\u1ee5 minh h\u1ecda<\/b><\/h3>\n

                      C\u00f4ng ty B vay 20 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 x\u00e2y d\u1ef1ng x\u01b0\u1edfng s\u1ea3n xu\u1ea5t trong 12 th\u00e1ng. L\u00e3i vay l\u00e0 10%\/n\u0103m. Trong n\u0103m, c\u00f4ng ty tr\u1ea3 l\u00e3i 2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

                        \n
                      • To\u00e0n b\u1ed9 l\u00e3i vay 2 t\u1ef7 \u0111\u1ed3ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn x\u00e2y d\u1ef1ng x\u01b0\u1edfng, n\u00ean \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a:<\/span><\/li>\n<\/ul>\n

                        N\u1ee3 TK 241: 2.000.000.000\u00a0\u00a0<\/span><\/p>\n

                        C\u00f3 TK 112: 2.000.000.000<\/span><\/p>\n

                        Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, t\u1ed5ng chi ph\u00ed x\u00e2y d\u1ef1ng (bao g\u1ed3m c\u1ea3 l\u00e3i vay v\u1ed1n h\u00f3a) l\u00e0 22 t\u1ef7 \u0111\u1ed3ng. K\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n:<\/span><\/p>\n

                        N\u1ee3 TK 211: 22.000.000.000\u00a0\u00a0<\/span><\/p>\n

                        C\u00f3 TK 241: 22.000.000.000<\/span><\/p>\n

                        6. L\u1ee3i \u00edch v\u00e0 r\u1ee7i ro khi v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay<\/b><\/h2>\n

                        6.1. L\u1ee3i \u00edch<\/b><\/h3>\n
                          \n
                        • Ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/b>: T\u00e0i s\u1ea3n bao g\u1ed3m c\u1ea3 chi ph\u00ed v\u1ed1n vay h\u00ecnh th\u00e0nh trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng.<\/span><\/li>\n
                        • Tr\u00e1nh bi\u1ebfn \u0111\u1ed9ng l\u1ee3i nhu\u1eadn ng\u1eafn h\u1ea1n<\/b>: Chi ph\u00ed l\u00e3i vay kh\u00f4ng l\u00e0m gi\u1ea3m m\u1ea1nh l\u1ee3i nhu\u1eadn trong k\u1ef3 m\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n.<\/span><\/li>\n
                        • H\u1ed7 tr\u1ee3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/b>: Gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n.<\/span><\/li>\n<\/ul>\n

                          6.2. R\u1ee7i ro v\u00e0 h\u1ea1n ch\u1ebf<\/b><\/h3>\n
                            \n
                          • N\u1ebfu v\u1ed1n h\u00f3a kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb <\/span>xu\u1ea5t to\u00e1n chi ph\u00ed<\/b> khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n
                          • V\u1ed1n h\u00f3a l\u00e0m t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 \u2192 k\u00e9o d\u00e0i th\u1eddi gian kh\u1ea5u hao \u2192 l\u1ee3i nhu\u1eadn b\u1ecb \u201cneo gi\u1eef\u201d l\u00e2u h\u01a1n.<\/span><\/li>\n
                          • Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ee3i d\u1ee5ng v\u1ed1n h\u00f3a \u0111\u1ec3 \u201cl\u00e0m \u0111\u1eb9p\u201d b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, che gi\u1ea5u chi ph\u00ed th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n

                            7. Quy \u0111\u1ecbnh thu\u1ebf li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay<\/b><\/h2>\n

                            Theo <\/span>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b>, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN b\u1ecb kh\u1ed1ng ch\u1ebf:<\/span><\/p>\n

                              \n
                            • T\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay) <\/span>kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA<\/b> (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao).<\/span><\/li>\n
                            • Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n

                              Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n v\u1eeba tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u1ec1 v\u1ed1n h\u00f3a, v\u1eeba ki\u1ec3m so\u00e1t gi\u1edbi h\u1ea1n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed.<\/span><\/p>\n

                              8. L\u01b0u \u00fd th\u1ef1c t\u1ebf cho doanh nghi\u1ec7p<\/b><\/h2>\n
                                \n
                              1. L\u1eadp h\u1ed3 s\u01a1 ch\u1ee9ng minh kho\u1ea3n vay<\/b>: H\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n, ch\u1ee9ng minh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n vay.<\/span><\/li>\n
                              2. Theo d\u00f5i ri\u00eang l\u00e3i vay v\u1ed1n h\u00f3a v\u00e0 l\u00e3i vay ghi nh\u1eadn chi ph\u00ed<\/b>: Tr\u00e1nh nh\u1ea7m l\u1eabn khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n
                              3. Ki\u1ec3m so\u00e1t ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n<\/b>: N\u1ebfu c\u00f4ng tr\u00ecnh ch\u1eadm tr\u1ec5 b\u1ea5t h\u1ee3p l\u00fd, l\u00e3i vay trong th\u1eddi gian d\u1eebng thi c\u00f4ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a.<\/span><\/li>\n
                              4. Tham kh\u1ea3o \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n\/\u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n<\/b>: \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n l\u1edbn, k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m.<\/span><\/li>\n<\/ol>\n

                                9. K\u1ebft lu\u1eadn<\/b><\/h2>\n

                                V\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay<\/b> l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 quan tr\u1ecdng trong k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Vi\u1ec7c v\u1ed1n h\u00f3a \u0111\u00fang quy \u0111\u1ecbnh gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ee3p l\u00fd, t\u1ed1i \u01b0u k\u1ebft qu\u1ea3 kinh doanh. <\/span>Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u1eafc <\/span>nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/b>, <\/span>\u0111i\u1ec1u ki\u1ec7n v\u1ed1n h\u00f3a<\/b>, c\u0169ng nh\u01b0 <\/span>quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/b> \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi quy\u1ebft to\u00e1n.<\/span><\/p>\n

                                \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean s\u00e2u, n\u00ean c\u00e2n nh\u1eafc <\/span>thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u2013 thu\u1ebf chuy\u00ean nghi\u1ec7p<\/b> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay \u0111\u00fang chu\u1ea9n, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                                Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.1. Gi\u1edbi thi\u1ec7u chung Trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh, doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i s\u1eed d\u1ee5ng v\u1ed1n vay \u0111\u1ec3 ph\u1ee5c..<\/p>\n","protected":false},"author":1,"featured_media":12491,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"V\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay l\u00e0 g\u00ec? H\u1ea1ch to\u00e1n v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay. 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