{"id":1293,"date":"2025-07-23T11:57:19","date_gmt":"2025-07-23T11:57:19","guid":{"rendered":"https:\/\/tranthihoa.infy.uk\/?p=1293"},"modified":"2026-01-08T09:24:00","modified_gmt":"2026-01-08T09:24:00","slug":"xac-dinh-chi-phi-lai-vay-khi-tinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/07\/23\/xac-dinh-chi-phi-lai-vay-khi-tinh-thue-tndn\/","title":{"rendered":"X\u00e1c \u0110\u1ecbnh Chi Ph\u00ed L\u00e3i Vay Khi T\u00ednh Thu\u1ebf TNDN"},"content":{"rendered":"

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed ph\u00f9 h\u1ee3p trong k\u1ef3 kinh doanh r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, m\u1ed9t trong nh\u1eefng ch\u00ed ph\u00ed t\u01b0\u1edfng ch\u1eebng r\u1ea5t \u0111\u01a1n gi\u1ea3n nh\u01b0ng c\u0169ng r\u1ea5t d\u1ec5 nh\u1ea7m l\u1eabn \u0111\u00f3 l\u00e0 chi ph\u00ed l\u00e3i vay. V\u1eady x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay nh\u01b0 th\u1ebf n\u00e0o trong k\u1ef3 kinh doanh?<\/strong><\/span><\/h3>\n

I\/ C\u01a1 S\u1edf Ph\u00e1p L\u00fd.<\/strong><\/span><\/h4>\n

Theo th\u00f4ng t\u01b0 78\/2014-TT-BTC v\u1ec1 ch\u00ed ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/strong><\/p>\n

\u201c2.17. Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/p>\n

2.18. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0.\u201d<\/p>\n

II\/ C\u00e1c Tr\u01b0\u1eddng H\u1ee3p X\u00e1c \u0110\u1ecbnh Chi Ph\u00ed L\u00e3i Vay.<\/strong><\/span><\/h4>\n
1\/ Tr\u01b0\u1eddng h\u1ee3p g\u00f3p \u0111\u1ee7 v\u1ed1n.<\/strong><\/span><\/h5>\n
    \n
  • N\u1ebfu c\u00f4ng ty vay c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf th\u00ec s\u1ebd kh\u00f4ng b\u1ecb h\u1ea1n ch\u1ebf v\u1ec1 l\u00e3i su\u1ea5t.<\/li>\n
  • N\u1ebfu c\u00f4ng ty vay c\u1ee7a c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf th\u00ec l\u00e3i vay kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/li>\n<\/ul>\n

    V\u00ed d\u1ee5<\/u>:\u00a0<\/strong>C\u00f4ng ty A c\u00f3 \u0111\u0103ng k\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7 4 t\u1ef7. \u0110\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n trong th\u1eddi gian quy \u0111\u1ecbnh, C\u00f4ng ty c\u00f3 vay 1 kho\u1ea3n ti\u1ec1n 2 t\u1ef7 c\u1ee7a \u00d4ng B v\u1edbi l\u00e3i su\u1ea5t 1%\/ n\u0103m. L\u00e3i su\u1ea5t c\u01a1 b\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc v\u00e0o th\u1eddi \u0111i\u1ec3m vay l\u00e0 0.8%\/n\u0103m. V\u1eady s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p l\u00e0: 2 t\u1ef7 x 1% = 20 tri\u1ec7u.<\/p>\n

    Nh\u01b0 v\u1eady<\/u>:\u00a0<\/strong>Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t 150% l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng khi vay c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n

    2\/ Tr\u01b0\u1eddng h\u1ee3p \u0111i vay \u0111\u1ec3 g\u00f3p v\u1ed1n.<\/strong><\/span><\/h5>\n
      \n
    • Theo lu\u1eadt doanh nghi\u1ec7p trong v\u00f2ng 90 ng\u00e0y th\u00ec doanh nghi\u1ec7p ph\u1ea3i g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
    • Theo th\u00f4ng t\u01b0 78\/TTBTC th\u00ec trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111i vay \u0111\u1ec3 g\u00f3p v\u1ed1n th\u00ec ph\u1ea7n l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 v\u1ed1n c\u00f2n g\u00f3p thi\u1ebfu s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ch\u00ed ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
    • Nguy\u00ean nh\u00e2n: B\u1ea3n ch\u1ea5t \u0111\u00e2y l\u00e0 chi ph\u00ed c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9 kh\u00f4ng ph\u1ea3i c\u1ee7a doanh nghi\u1ec7p.<\/strong><\/li>\n<\/ul>\n

      V\u00ed d\u1ee5<\/u>:<\/strong>\u00a0C\u00f4ng ty A c\u00f3 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 20 t\u1ef7, s\u1ed1 v\u1ed1n g\u00f3p c\u00f2n thi\u1ebfu l\u00e010 t\u1ef7. Gi\u1ea3 s\u1eed c\u00f4ng ty A vay 25 t\u1ef7 v\u1edbi l\u00e3i su\u1ea5t 1%\/th\u00e1ng. Th\u00ec chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

      +\u00a0<\/strong>Chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng c\u1ee7a 10 t\u1ef7 v\u1ed1n c\u00f2n thi\u1ebfu: 10 t\u1ef7 x 1% = 100 tri\u1ec7u.<\/p>\n

      +\u00a0<\/strong>Chi ph\u00ed l\u00e3i vay c\u1ee7a 25 t\u1ef7: 25 t\u1ef7 x 1% = 250 tri\u1ec7u.<\/p>\n

      + Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p ch\u01b0a \u0111\u1ee7 10 t\u1ef7 l\u00e0: 100 tri\u1ec7u<\/strong><\/p>\n

      +\u00a0<\/strong>Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh trong k\u1ef3: 250 \u2013 100 = 150 tri\u1ec7u.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed ph\u00f9 h\u1ee3p trong k\u1ef3 kinh doanh r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, m\u1ed9t trong nh\u1eefng ch\u00ed ph\u00ed t\u01b0\u1edfng ch\u1eebng r\u1ea5t \u0111\u01a1n gi\u1ea3n nh\u01b0ng c\u0169ng r\u1ea5t d\u1ec5 nh\u1ea7m l\u1eabn \u0111\u00f3 l\u00e0 chi ph\u00ed l\u00e3i vay. V\u1eady x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay nh\u01b0 th\u1ebf n\u00e0o trong k\u1ef3 kinh doanh? I\/ […]<\/p>\n","protected":false},"author":1,"featured_media":1193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[128],"tags":[],"class_list":["post-1293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-thu-nhap-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1293"}],"version-history":[{"count":1,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1293\/revisions"}],"predecessor-version":[{"id":1294,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1293\/revisions\/1294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1193"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}