{"id":31831,"date":"2021-06-08T10:06:33","date_gmt":"2021-06-08T03:06:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31831"},"modified":"2021-06-11T10:03:02","modified_gmt":"2021-06-11T03:03:02","slug":"cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31831","title":{"rendered":"C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p>Chi ph\u00ed l\u00e3i vay l\u00e0 g\u00ec?\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-132-2020-nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-dn-co-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05 th\u00e1ng 12 n\u0103m 2020 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 k\u1ebf to\u00e1n thu\u1ed9c n\u0103m t\u00e0i ch\u00ednh 2020 th\u00ec\u00a0<strong>c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay<\/strong>\u00a0\u0111\u01b0\u1ee3c tr\u1eeb cho doanh nghi\u1ec7p c\u00f3\u00a0giao d\u1ecbch li\u00ean k\u1ebft\u00a0nh\u01b0 th\u1ebf n\u00e0o? H\u01b0\u1edbng d\u1eabn k\u1ebft chuy\u1ec3n c\u00f9ng v\u00ed d\u1ee5 minh h\u1ecda d\u1ec5 hi\u1ec3u t\u1ea5t c\u1ea3 s\u1ebd c\u00f3 trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a C\u00f4ng ty T\u00e0i ch\u00ednh k\u1ebf to\u00e1n Thu\u1ebf Centax.<\/p>\n<h2 id=\"mcetoc_1en88ijob0\"><strong>#1. Chi ph\u00ed l\u00e3i vay l\u00e0 g\u00ec?<\/strong><\/h2>\n<p>C\u0103n c\u1ee9 theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 16 v\u1ec1\u00a0<strong><em>Chi ph\u00ed l\u00e3i vay<\/em><\/strong>\u00a0th\u00ec \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau:<\/p>\n<p>Chi ph\u00ed \u0111i vay l\u00e0 l\u00e3i ti\u1ec1n vay v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c kho\u1ea3n vay c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>C\u00e1c kho\u1ea3n chi ph\u00ed t\u1ea1o n\u00ean n\u00f3 bao g\u1ed3m:<\/p>\n<ul>\n<li>L\u00e3i ti\u1ec1n vay ng\u1eafn h\u1ea1n, l\u00e3i ti\u1ec1n vay d\u00e0i h\u1ea1n, k\u1ec3 c\u1ea3 l\u00e3i ti\u1ec1n vay tr\u00ean c\u00e1c kho\u1ea3n th\u1ea5u chi;<\/li>\n<li>Ph\u1ea7n ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn nh\u1eefng kho\u1ea3n vay do ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu;<\/li>\n<li>Ph\u1ea7n ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5 ph\u00e1t sinh li\u00ean quan t\u1edbi qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c vay;<\/li>\n<li>Chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h2 id=\"mcetoc_1en88qn7m1\"><strong>#2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan<\/strong><\/h2>\n<p>&#8211; Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 16;<\/p>\n<p>&#8211;\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-132-2020-nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-dn-co-giao-dich-lien-ket\/\"><em><strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP<\/strong><\/em><\/a>\u00a0v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00f3\u00a0giao d\u1ecbch li\u00ean k\u1ebft;<\/p>\n<h2 id=\"mcetoc_1en896mfv2\"><strong>#3. X\u00e1c \u0111\u1ecbnh l\u00e3i ti\u1ec1n vay \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/h2>\n<p>C\u0103n c\u1ee9 theo m\u1ee5c a v\u00e0 b kho\u1ea3n 3 \u0111i\u1ec1u 16 c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-132-2020-nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-dn-co-giao-dich-lien-ket\/\"><em><strong>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/strong><\/em><\/a> quy \u0111\u1ecbnh th\u00ec:<\/p>\n<ul>\n<li style=\"text-align: justify;\">T\u1ed5ng l\u00e3i ti\u1ec1n vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng l\u00e3i ti\u1ec1n vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/li>\n<li style=\"text-align: justify;\">Ph\u1ea7n l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c tr\u00ean n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng l\u00e3i ti\u1ec1n vay \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng l\u00e3i ti\u1ec1n vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c tr\u00ean. Th\u1eddi gian chuy\u1ec3n l\u00e3i ti\u1ec1n vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb;<\/li>\n<\/ul>\n<p>Bi\u1ec3u th\u1ecb qua c\u00f4ng th\u1ee9c th\u00ec T\u1ed5ng l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u1edbi doanh nghi\u1ec7p c\u00f3\u00a0giao d\u1ecbch li\u00ean k\u1ebft\u00a0nh\u01b0 sau:<\/p>\n<p><strong>T\u1ed5ng l\u00e3i ti\u1ec1n vay \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a = 30%*EBITDA<sup>*\u00a0<\/sup>= 30% (EBITDA &#8211; L\u1ee3i nhu\u1eadn kh\u00e1c &#8211; L\u00e3i ti\u1ec1n g\u1eedi, cho vay)<\/strong><\/p>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady so v\u1edbi <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-202017nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/\"><em><strong>Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/strong><\/em><\/a> th\u00ec v\u1ec1 m\u1ee9c kh\u1ed1ng ch\u1ebf ti\u1ec1n l\u00e3i vay \u0111\u01b0\u1ee3c t\u0103ng l\u00ean, c\u00f9ng v\u1edbi \u0111\u00f3 l\u00e0 vi\u1ec7c l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m sau tuy nhi\u00ean ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1ed1i \u0111a li\u00ean t\u1ee5c 05 n\u0103m. N\u1ebfu kh\u00f4ng chuy\u1ec3n h\u1ebft s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n n\u1eefa. Ph\u1ea7n n\u00e0y b\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u t\u01b0\u01a1ng t\u1ef1 nh\u01b0 chuy\u1ec3n l\u1ed7 trong doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">V\u1eady EBITDA l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n<h2 id=\"mcetoc_1en8d28qj3\"><strong>#4. EBITDA l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh EBITDA nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n<h3 id=\"mcetoc_1en8d42ks5\"><strong>#4.1 EBITDA g\u00ec?<\/strong><\/h3>\n<p id=\"mcetoc_1en8d2fnp4\" style=\"text-align: justify;\">EBITDA l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i \u0111\u1ec3 ph\u00e2n t\u00edch t\u00ednh hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. EBITDA l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a Earnings Before Interest, Tax, Depreciation and Amortization, hay L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao.<\/p>\n<p style=\"text-align: justify;\">B\u1eb1ng c\u00e1ch t\u00ednh th\u00eam c\u00e1c y\u1ebfu t\u1ed1 b\u1ed5 sung n\u00f3i tr\u00ean, EBITDA lo\u1ea1i b\u1ecf nh\u1eefng \u1ea3nh h\u01b0\u1edfng t\u1eeb c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 m\u1eb7t k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh (c\u00e1ch tr\u00edch kh\u1ea5u hao, l\u00e3i vay) cho ph\u00e9p b\u1ea1n t\u1eadp trung r\u00f5 h\u01a1n n\u1eefa v\u00e0o l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 id=\"mcetoc_1en8d4c3s6\"><em><strong>#4.2 C\u00e1ch t\u00ednh EBITDA<sup>*<\/sup>\u00a0nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/em><\/h3>\n<p>EBITDA<sup>*<\/sup>\u00a0t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng l\u00e3i ti\u1ec1n vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>C\u00e1c c\u00e1ch t\u00ednh EBITDA<sup>*\u00a0<\/sup>nh\u01b0ng \u1edf \u0111\u00e2y CENTAX\u00a0\u0111\u01b0a ra 03 c\u00e1ch t\u00ednh c\u01a1 b\u1ea3n sau:<\/p>\n<p>EBITDA<sup>*<\/sup>\u00a0= EBITDA &#8211; (L\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n cho vay) &#8211; L\u1ee3i nhu\u1eadn kh\u00e1c ;<\/p>\n<p>EBITDA<sup>*<\/sup>\u00a0= L\u1ee3i nhu\u1eadn sau thu\u1ebf + Thu\u1ebf + (L\u00e3i vay &#8211; L\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n cho vay) + Kh\u1ea5u hao &#8211; L\u1ee3i nhu\u1eadn kh\u00e1c;<\/p>\n<p>EBITDA<sup>*<\/sup>= L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf + (L\u00e3i vay &#8211; L\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n cho vay) + Kh\u1ea5u hao &#8211; L\u1ee3i nhu\u1eadn kh\u00e1c;<\/p>\n<p>EBITDA<sup>*<\/sup>= L\u1ee3i nhu\u1eadn thu\u1ea7n ho\u1ea1t \u0111\u1ed9ng KD + (L\u00e3i vay &#8211; L\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n cho vay) + Kh\u1ea5u hao;<\/p>\n<h2 id=\"mcetoc_1en8d6fdo7\"><strong>#5. V\u00ed d\u1ee5 v\u1ec1 t\u00ednh l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p doannh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/strong><\/h2>\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 798px;\">\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5 1<\/strong>: Trong n\u0103m 2020\u00a0<span style=\"color: #bd0909;\"><strong>C\u00f4ng ty TNHH T\u00e0i ch\u00ednh K\u1ebf to\u00e1n Thu\u1ebf Centax<\/strong><\/span>\u00a0c\u00f3 b\u00e1n h\u00e0ng cho 1 c\u00f4ng ty kh\u00e1c l\u00e0 b\u00ean li\u00ean k\u1ebft. Nh\u01b0 v\u1eady tr\u01b0\u1eddng h\u1ee3p n\u00e0y\u00a0<strong><span style=\"color: #bd0909;\">C\u00f4ng ty TNHH T\u00e0i ch\u00ednh K\u1ebf to\u00e1n Thu\u1ebf Centax<\/span><\/strong>\u00a0thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-132-2020-nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-dn-co-giao-dich-lien-ket\/\"><strong><em>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/em><\/strong><\/a>.<\/p>\n<p style=\"text-align: justify;\">Chi ph\u00ed l\u00e3i vay trong n\u0103m l\u00e0 200.000.000 \u0111\u1ed3ng. Gi\u1ea3 s\u1eed\u00a0chi ph\u00ed l\u00e3i vay\u00a0n\u00e0y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a c\u00f4ng ty v\u00e0 kh\u00f4ng ph\u00e1t sinh l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i ti\u1ec1n cho vay.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 th\u00f4ng tin kh\u00e1c nh\u01b0 sau: L\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf l\u00e0 600.000.000 \u0111\u1ed3ng. L\u1ee3i nhu\u1eadn kh\u00e1c b\u1eb1ng 0, l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi b\u1eb1ng 0. Kh\u1ea5u hao l\u00e0 100.000.000 \u0111\u1ed3ng. T\u00ednh l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb cho n\u0103m 2020?<\/p>\n<p><strong><em>C\u00e1ch t\u00ednh: EBITDA*= 600.000.000+200.000.000+100.000.000 &#8211; 0 &#8211; 0= 900.000.000 \u0111\u1ed3ng.<\/em><\/strong><\/p>\n<p><em>L\u00e3i vay t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m: 30%*EBITDA*=30%*900.000.000=270.000.000 \u0111\u1ed3ng.<\/em><br \/>\n<em>Nh\u01b0 v\u1eady n\u0103m 2020, ES-GLOCAL \u0111\u01b0\u1ee3c t\u00ednh c\u1ea3 200.000.000 \u0111\u1ed3ng l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd.<\/em><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Thay \u0111\u1ed5i 1 ch\u00fat \u0111\u1ec1 b\u00e0i ta \u0111\u1ebfn v\u1edbi v\u00ed d\u1ee5 2:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><strong>V\u00ed d\u1ee5 2<\/strong>: T\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u00ean nh\u01b0ng c\u00f3 thay \u0111\u1ed5i v\u1ec1 l\u00e3i vay, l\u1ee3i nhu\u1eadn v\u00e0 kh\u1ea5u hao<\/p>\n<p>Chi ph\u00ed l\u00e3i vay trong n\u0103m l\u00e0 400.000.000 \u0111\u1ed3ng. Gi\u1ea3 s\u1eed\u00a0chi ph\u00ed l\u00e3i vay\u00a0n\u00e0y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a c\u00f4ng ty v\u00e0 kh\u00f4ng ph\u00e1t sinh l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i ti\u1ec1n cho vay.<\/p>\n<p>M\u1ed9t s\u1ed1 th\u00f4ng tin kh\u00e1c nh\u01b0 sau: L\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf l\u00e0 800.000.000 \u0111\u1ed3ng. L\u1ee3i nhu\u1eadn kh\u00e1c b\u1eb1ng 0, l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi b\u1eb1ng 0. Kh\u1ea5u hao l\u00e0 50.000.000 \u0111\u1ed3ng. T\u00ednh l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb cho n\u0103m 2020?<\/p>\n<p><em><strong>C\u00e1ch t\u00ednh: EBITDA*= 800.000.000+400.000.000+50.000.000 &#8211; 0 &#8211; 0= 1.250.000.000 \u0111\u1ed3ng<\/strong>.<\/em><\/p>\n<p><em>L\u00e3i vay t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m: 30%*EBITDA*=30%*1.250.000.000=375.000.000 \u0111\u1ed3ng.<\/em><br \/>\n<em>Nh\u01b0 v\u1eady n\u0103m 2020, ES-GLOCAL ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a l\u00e0 375.000.000 \u0111\u1ed3ng.<\/em><\/p>\n<p><em>Ph\u1ea7n ch\u00eanh l\u1ec7ch: 400.000.000 &#8211; 375.000.000=25.000.000 \u0111\u1ed3ng th\u00ec CENTAX \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 n\u0103m 2025.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"mcetoc_1en8e3i5v8\"><strong>#6. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h2>\n<p>H\u1ecfi: Trong k\u1ef3 c\u00f3 ph\u00e1t sinh mua b\u00e1n v\u1edbi b\u00ean li\u00ean k\u1ebft nh\u01b0ng to\u00e0n b\u1ed9 l\u00e3i ti\u1ec1n vay l\u00e0 c\u1ee7a b\u00ean \u0111\u1ed9c l\u1eadp th\u00ec t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n<p>Tr\u1ea3 l\u1eddi: N\u1ebfu b\u1ea1n c\u00f3 vay c\u1ee7a b\u00ean \u0111\u1ed9c l\u1eadp m\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch mua b\u00e1n v\u1edbi b\u00ean li\u00ean k\u1ebft th\u00ec v\u1eabn l\u00e3i vay \u0111\u00f3 v\u1eabn ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-132-2020-nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-dn-co-giao-dich-lien-ket\/\"><strong>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/strong><\/a> b\u1ea1n nh\u00e9.<\/p>\n<p>H\u1ecfi: Ti\u1ec1n l\u00e3i vay c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/p>\n<p>Tr\u1ea3 l\u1eddi: CENTAX \u0111\u00e3 chia s\u1ebb\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/tien-lai-vay-co-phai-xuat-hoa-don-khong\/\">ti\u1ec1n l\u00e3i vay c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a> b\u1ea1n xem t\u1ea1i \u0111\u00e2y nh\u00e9.<\/p>\n<p>H\u1ecfi: C\u00e1ch t\u00ednh l\u00e3i ti\u1ec1n vay trong doanh nghi\u1ec7p c\u00f3\u00a0giao d\u1ecbch li\u00ean k\u1ebft\u00a0nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n<p>Tr\u1ea3 l\u1eddi: CENTAX \u0111\u00e3 chia s\u1ebb\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132-ve-giao-dich-lien-ket\/\">c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay\u00a0trong\u00a0giao d\u1ecbch li\u00ean k\u1ebft<\/a>\u00a0b\u1ea1n xem t\u1ea1i \u0111\u00e2y nh\u00e9.<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 chia s\u1ebb c\u1ee7a CENTAX\u00a0v\u1ec1\u00a0c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay. N\u1ebfu c\u00f3 v\u1ea5n \u0111\u1ec1 n\u00e0o ch\u01b0a r\u00f5 ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3, b\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 \u0111\u1ec3 l\u1ea1i b\u00ecnh lu\u1eadn b\u00ean d\u01b0\u1edbi ho\u1eb7c \u0111\u1eb7t c\u00e2u h\u1ecfi theo \u0111\u01b0\u1eddng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 trong th\u1eddi gian s\u1edbm nh\u1ea5t: <a href=\"https:\/\/centax.dsoftware.vn\/lien-he\/#datcauhoi\">https:\/\/centax.dsoftware.vn\/lien-he\/#datcauhoi<\/a>. C\u00e1m \u01a1n b\u1ea1n \u0111\u00e3 theo d\u00f5i.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed l\u00e3i vay l\u00e0 g\u00ec?\u00a0Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05 th\u00e1ng 12 n\u0103m 2020 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 k\u1ebf to\u00e1n thu\u1ed9c n\u0103m t\u00e0i ch\u00ednh 2020 th\u00ec\u00a0c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay\u00a0\u0111\u01b0\u1ee3c tr\u1eeb cho doanh nghi\u1ec7p c\u00f3\u00a0giao d\u1ecbch li\u00ean k\u1ebft\u00a0nh\u01b0 th\u1ebf n\u00e0o? H\u01b0\u1edbng d\u1eabn k\u1ebft chuy\u1ec3n c\u00f9ng v\u00ed d\u1ee5 minh h\u1ecda d\u1ec5..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3132,4585,4586],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31831"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31831"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31831\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31831"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}