{"id":6632,"date":"2026-08-21T15:05:38","date_gmt":"2026-08-21T08:05:38","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6632"},"modified":"2026-08-21T15:05:57","modified_gmt":"2026-08-21T08:05:57","slug":"tai-cau-truc-von-va-khi-nao-thuc-hien","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/","title":{"rendered":"T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n l\u00e0 g\u00ec v\u00e0 khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n"},"content":{"rendered":"<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 14px 18px; margin: 20px 0;\">\n<div style=\"font-size: 16px; font-weight: bold; color: #b47500; margin-bottom: 8px; line-height: 1.6;\">\u0110\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t chuy\u00ean m\u00f4n b\u1edfi <a style=\"color: #b47500; text-decoration: underline;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Mr. Le Hoang Tuyen<br \/>\n<\/a><\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>Ch\u1ee9c danh:<\/strong> S\u00e1ng l\u1eadp vi\u00ean &amp; CEO &#8211; MAN Master Accountant Network<br \/>\n<strong>Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1:<\/strong> CPA Vietnam Auditors<br \/>\n<strong>Kinh nghi\u1ec7m:<\/strong> H\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh<\/div>\n<div style=\"border-top: 1px solid #F4B00F; margin-top: 10px; padding-top: 10px; font-size: 13px; line-height: 1.7; color: #555;\"><strong>Note:<\/strong> N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 ch\u1ec9 mang t\u00ednh tham kh\u1ea3o. Vi\u1ec7c \u00e1p d\u1ee5ng v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp b\u1edfi chuy\u00ean gia c\u1ee7a MAN sau khi xem x\u00e9t h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/div>\n<\/div>\n<p>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n l\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh gi\u00fap doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n sao cho ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u ph\u00e1t tri\u1ec3n v\u00e0 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng d\u00f2ng ti\u1ec1n trong t\u1eebng giai \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng. Khi c\u01a1 c\u1ea5u n\u1ee3 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng t\u1ea1o d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng t\u00e1i thi\u1ebft l\u1eadp s\u1ef1 c\u00e2n b\u1eb1ng gi\u1eefa n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n. Vi\u1ec7c n\u1eafm r\u00f5 b\u1ea3n ch\u1ea5t t\u00e0i ch\u00ednh, ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd &#8211; thu\u1ebf \u0111i k\u00e8m s\u1ebd gi\u00fap ban qu\u1ea3n tr\u1ecb ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh an to\u00e0n v\u00e0 l\u00e0nh m\u1ea1nh.<\/p>\n<blockquote><p><em><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng:<\/strong> <a title=\"null\" href=\"https:\/\/vbpl.vn\/\" target=\"_blank\" rel=\"noopener\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 67\/VBHN-VPQH h\u1ee3p nh\u1ea5t Lu\u1eadt Doanh nghi\u1ec7p<\/a> (15\/08\/2025); Lu\u1eadt s\u1ed1 76\/2025\/QH15 (hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025); <a title=\"null\" href=\"https:\/\/dangkykinhdoanh.gov.vn\/\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP<\/a> v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; kho\u1ea3n 3 \u0110i\u1ec1u 16 <a title=\"null\" href=\"https:\/\/vanban.chinhphu.vn\/\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a> v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft; Lu\u1eadt Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p 67\/2025\/QH15; \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15.<\/em><\/p><\/blockquote>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 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\">Index<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Tai_cau_truc_von_la_gi\" >T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n l\u00e0 g\u00ec<\/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:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Tai_cau_truc_von_khac_tai_cau_truc_tai_chinh_va_tai_cau_truc_doanh_nghiep\" >T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n kh\u00e1c t\u00e1i c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh v\u00e0 t\u00e1i c\u1ea5u tr\u00fac doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Muc_tieu_va_dau_hieu_can_tai_cau_truc_von\" >M\u1ee5c ti\u00eau v\u00e0 d\u1ea5u hi\u1ec7u c\u1ea7n t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Co_cau_no_va_von_chu_so_huu_khong_con_phu_hop\" >C\u01a1 c\u1ea5u n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Doanh_nghiep_can_bo_sung_nguon_von\" >Doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung ngu\u1ed3n v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Doanh_nghiep_can_giam_ap_luc_tai_chinh\" >Doanh nghi\u1ec7p c\u1ea7n gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Cac_phuong_an_tai_cau_truc_von_pho_bien\" >C\u00e1c ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n ph\u1ed5 bi\u1ebfn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Dieu_chinh_von_chu_so_huu\" >\u0110i\u1ec1u ch\u1ec9nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Tai_cau_truc_cac_khoan_no\" >T\u00e1i c\u1ea5u tr\u00fac c\u00e1c kho\u1ea3n n\u1ee3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Huy_dong_them_von\" >Huy \u0111\u1ed9ng th\u00eam v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Thoai_von_va_chuyen_nhuong_von\" >Tho\u00e1i v\u1ed1n v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Tai_cau_truc_von_theo_loai_hinh_doanh_nghiep\" >T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Cong_ty_TNHH\" >C\u00f4ng ty TNHH<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Cong_ty_co_phan\" >Joint Stock Company<\/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:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Luu_y_ve_ke_toan_thue_va_phap_ly_khi_tai_cau_truc_von\" >L\u01b0u \u00fd v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ph\u00e1p l\u00fd khi t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Thay_doi_von_va_dang_ky_doanh_nghiep\" >Thay \u0111\u1ed5i v\u1ed1n v\u00e0 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Ghi_nhan_ke_toan_khi_thay_doi_nguon_von\" >Ghi nh\u1eadn k\u1ebf to\u00e1n khi thay \u0111\u1ed5i ngu\u1ed3n v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Nhung_van_de_thue_can_xem_xet_theo_tung_giao_dich\" >Nh\u1eefng v\u1ea5n \u0111\u1ec1 thu\u1ebf c\u1ea7n xem x\u00e9t theo t\u1eebng 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-19\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Vi_du_thuc_te_va_nhung_hieu_nham_thuong_gap\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u00e0 nh\u1eefng hi\u1ec3u nh\u1ea7m th\u01b0\u1eddng g\u1eb7p<\/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:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Tinh_huong_gia_dinh_1_Doanh_nghiep_co_ap_luc_no_nhung_van_duy_tri_hoat_dong\" >T\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh 1: Doanh nghi\u1ec7p c\u00f3 \u00e1p l\u1ef1c n\u1ee3 nh\u01b0ng v\u1eabn duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Tinh_huong_gia_dinh_2_Doanh_nghiep_can_bo_sung_von_de_mo_rong\" >T\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh 2: Doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung v\u1ed1n \u0111\u1ec3 m\u1edf r\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Tinh_huong_gia_dinh_3_Thanh_vien_hoac_co_dong_muon_thay_doi_ty_le_so_huu\" >T\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh 3: Th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng mu\u1ed1n thay \u0111\u1ed5i t\u1ef7 l\u1ec7 s\u1edf h\u1eefu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Cac_hieu_nham_thuong_gap_can_tranh\" >C\u00e1c hi\u1ec3u nh\u1ea7m th\u01b0\u1eddng g\u1eb7p c\u1ea7n tr\u00e1nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Khung_danh_gia_phuong_an_tai_cau_truc_von\" >Khung \u0111\u00e1nh gi\u00e1 ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Ket_luan\" >Conclude<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Cau_hoi_thuong_gap\" >Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Tai_cau_truc_von_co_phai_la_giam_von_dieu_le_khong\" >T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n c\u00f3 ph\u1ea3i l\u00e0 gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Tai_cau_truc_von_co_bao_gom_tai_cau_truc_no_khong\" >T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n c\u00f3 bao g\u1ed3m t\u00e1i c\u1ea5u tr\u00fac n\u1ee3 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tai-cau-truc-von-va-khi-nao-thuc-hien\/#Tai_cau_truc_von_co_anh_huong_den_thue_khong\" >T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_cau_truc_von_la_gi\"><\/span>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n l\u00e0 g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n l\u00e0 qu\u00e1 tr\u00ecnh s\u1eafp x\u1ebfp v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 gi\u1eefa n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong c\u1ea5u tr\u00fac ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p. M\u1ee5c ti\u00eau ch\u00ednh l\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n b\u00ecnh qu\u00e2n, ki\u1ec3m so\u00e1t r\u1ee7i ro thanh kho\u1ea3n v\u00e0 c\u00e2n b\u1eb1ng d\u00f2ng ti\u1ec1n. \u0110\u00e2y l\u00e0 kh\u00e1i ni\u1ec7m t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n tr\u1ecb, kh\u00f4ng ph\u1ea3i t\u00ean g\u1ecdi c\u1ee7a m\u1ed9t th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd h\u00e0nh ch\u00ednh duy nh\u1ea5t.<\/p>\n<p>C\u1ea5u tr\u00fac ngu\u1ed3n v\u1ed1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p v\u1ec1 c\u01a1 b\u1ea3n g\u1ed3m hai th\u00e0nh ph\u1ea7n ch\u00ednh: v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (v\u1ed1n g\u00f3p ban \u0111\u1ea7u, l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i, c\u00e1c qu\u1ef9) v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 (kho\u1ea3n vay ng\u00e2n h\u00e0ng, n\u1ee3 ng\u01b0\u1eddi b\u00e1n, tr\u00e1i phi\u1ebfu). M\u1ed1i quan h\u1ec7 gi\u1eefa hai th\u00e0nh ph\u1ea7n n\u00e0y quy\u1ebft \u0111\u1ecbnh \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng ch\u1ed1ng ch\u1ecbu r\u1ee7i ro c\u1ee7a t\u1ed5 ch\u1ee9c. Khi t\u1ef7 l\u1ec7 n\u1ee3 qu\u00e1 cao, chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n c\u00f3 th\u1ec3 gia t\u0103ng do r\u1ee7i ro t\u00edn d\u1ee5ng \u0111\u1ea9y l\u00e3i su\u1ea5t l\u00ean; ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu ho\u00e0n to\u00e0n s\u1eed d\u1ee5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecf l\u1ee1 l\u1ee3i \u00edch t\u1eeb chi ph\u00ed l\u00e3i vay trong ph\u1ea1m vi chi ph\u00ed \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh thu\u1ebf v\u00e0 chi ph\u00ed c\u01a1 h\u1ed9i c\u1ee7a v\u1ed1n.<\/p>\n<p>Do \u0111\u00f3, h\u00e0nh \u0111\u1ed9ng t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n t\u1eadp trung c\u00e2n ch\u1ec9nh l\u1ea1i t\u1ef7 l\u1ec7 n\u00e0y sao cho ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi m\u00f4 h\u00ecnh kinh doanh, chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng t\u1ea1o ra d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf.<\/p>\n<figure id=\"attachment_6633\" aria-describedby=\"caption-attachment-6633\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6633\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Tai-cau-truc-von-la-gi-va-khi-nao-doanh-nghiep-can-thuc-hien.png\" alt=\"Ta\u0301i ca\u0302\u0301u tru\u0301c vo\u0302\u0301n la\u0300 gi\u0300 va\u0300 khi na\u0300o doanh nghie\u0323\u0302p ca\u0302\u0300n thu\u031b\u0323c hie\u0323\u0302n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Tai-cau-truc-von-la-gi-va-khi-nao-doanh-nghiep-can-thuc-hien.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Tai-cau-truc-von-la-gi-va-khi-nao-doanh-nghiep-can-thuc-hien-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Tai-cau-truc-von-la-gi-va-khi-nao-doanh-nghiep-can-thuc-hien-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Tai-cau-truc-von-la-gi-va-khi-nao-doanh-nghiep-can-thuc-hien-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Tai-cau-truc-von-la-gi-va-khi-nao-doanh-nghiep-can-thuc-hien-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6633\" class=\"wp-caption-text\">Ta\u0301i ca\u0302\u0301u tru\u0301c vo\u0302\u0301n la\u0300 gi\u0300 va\u0300 khi na\u0300o doanh nghie\u0323\u0302p ca\u0302\u0300n thu\u031b\u0323c hie\u0323\u0302n<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Tai_cau_truc_von_khac_tai_cau_truc_tai_chinh_va_tai_cau_truc_doanh_nghiep\"><\/span>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n kh\u00e1c t\u00e1i c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh v\u00e0 t\u00e1i c\u1ea5u tr\u00fac doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb, ba kh\u00e1i ni\u1ec7m t\u00e1i c\u1ea5u tr\u00fac n\u00e0y th\u01b0\u1eddng b\u1ecb s\u1eed d\u1ee5ng l\u1eabn l\u1ed9n, d\u1eabn \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai m\u1ee5c ti\u00eau v\u00e0 \u00e1p d\u1ee5ng sai gi\u1ea3i ph\u00e1p ph\u00e1p l\u00fd. \u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang bi\u1ec7n ph\u00e1p, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t ba ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n (Capital Restructuring):<\/strong> T\u1eadp trung tr\u1ef1c ti\u1ebfp v\u00e0o b\u00ean Ngu\u1ed3n v\u1ed1n c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 gi\u1eefa n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00f4ng qua c\u00e1c nghi\u1ec7p v\u1ee5 nh\u01b0 t\u0103ng\/gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7, chuy\u1ec3n n\u1ee3 th\u00e0nh v\u1ed1n g\u00f3p, ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 ph\u1ea7n ho\u1eb7c c\u01a1 c\u1ea5u l\u1ea1i k\u1ef3 h\u1ea1n kho\u1ea3n n\u1ee3.<\/li>\n<li><strong>T\u00e1i c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh (Financial Restructuring):<\/strong> C\u00f3 ph\u1ea1m vi r\u1ed9ng h\u01a1n, bao qu\u00e1t to\u00e0n b\u1ed9 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 d\u00f2ng ti\u1ec1n. Ngo\u00e0i vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n, t\u00e1i c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh c\u00f2n bao g\u1ed3m vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n (b\u00e1n t\u00e0i s\u1ea3n kh\u00f4ng sinh l\u1eddi, thu h\u1ed3i n\u1ee3 t\u1ed3n \u0111\u1ecdng), c\u1eaft gi\u1ea3m chi ph\u00ed v\u1eadn h\u00e0nh, qu\u1ea3n tr\u1ecb h\u00e0ng t\u1ed3n kho v\u00e0 t\u1ed1i \u01b0u h\u00f3a chu chuy\u1ec3n d\u00f2ng ti\u1ec1n ng\u1eafn h\u1ea1n.<\/li>\n<li><strong>T\u00e1i c\u1ea5u tr\u00fac doanh nghi\u1ec7p (Corporate Restructuring):<\/strong> L\u00e0 kh\u00e1i ni\u1ec7m r\u1ed9ng nh\u1ea5t, t\u00e1c \u0111\u1ed9ng to\u00e0n di\u1ec7n \u0111\u1ebfn m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c. Qu\u00e1 tr\u00ecnh n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m t\u00e1i c\u1ea5u tr\u00fac b\u1ed9 m\u00e1y qu\u1ea3n tr\u1ecb, s\u00e1p nh\u1eadp, chia t\u00e1ch, gi\u1ea3i th\u1ec3 ph\u00e2n nh\u00e1nh, thay \u0111\u1ed5i \u0111\u1ecbnh h\u01b0\u1edbng kinh doanh c\u1ed1t l\u00f5i, b\u00ean c\u1ea1nh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u00e0i ch\u00ednh v\u00e0 ngu\u1ed3n v\u1ed1n.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_va_dau_hieu_can_tai_cau_truc_von\"><\/span>M\u1ee5c ti\u00eau v\u00e0 d\u1ea5u hi\u1ec7u c\u1ea7n t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n l\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thanh kho\u1ea3n. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n khi c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n hi\u1ec7n t\u1ea1i kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n kinh doanh, \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh qu\u00e1 cao ho\u1eb7c c\u1ea7n m\u1edf r\u1ed9ng quy m\u00f4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_cau_no_va_von_chu_so_huu_khong_con_phu_hop\"><\/span>C\u01a1 c\u1ea5u n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t c\u1ea5u tr\u00fac v\u1ed1n kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ec3 hi\u1ec7n r\u00f5 qua s\u1ef1 m\u1ea5t c\u00e2n \u0111\u1ed1i gi\u1eefa ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 v\u00e0 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a t\u00e0i s\u1ea3n. \u0110\u00f2n b\u1ea9y t\u00e0i ch\u00ednh gia t\u0103ng v\u01b0\u1ee3t qu\u00e1 ng\u01b0\u1ee1ng an to\u00e0n c\u1ee7a ng\u00e0nh khi\u1ebfn \u00e1p l\u1ef1c chi tr\u1ea3 g\u1ed1c v\u00e0 l\u00e3i v\u01b0\u1ee3t qu\u00e1 d\u00f2ng ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p>C\u1ea7n l\u01b0u \u00fd r\u1eb1ng t\u1ef7 l\u1ec7 n\u1ee3 cao kh\u00f4ng m\u1eb7c \u0111\u1ecbnh \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n ngay l\u1eadp t\u1ee9c. V\u1edbi nh\u1eefng ng\u00e0nh ngh\u1ec1 c\u00f3 d\u00f2ng ti\u1ec1n \u0111\u1ec1u \u0111\u1eb7n, \u1ed5n \u0111\u1ecbnh nh\u01b0 h\u1ea1 t\u1ea7ng hay n\u0103ng l\u01b0\u1ee3ng, vi\u1ec7c duy tr\u00ec t\u1ef7 l\u1ec7 n\u1ee3 cao c\u00f3 th\u1ec3 gi\u00fap gia t\u0103ng l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (ROE). Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh c\u00f3 bi\u1ebfn \u0111\u1ed9ng doanh thu l\u1edbn, ch\u1ec9 s\u1ed1 n\u1ee3\/v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (D\/E) cao b\u1ea5t th\u01b0\u1eddng s\u1ebd \u0111\u1ea9y doanh nghi\u1ec7p v\u00e0o nguy c\u01a1 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n. Khi kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh s\u1ee5t gi\u1ea3m, x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m n\u1ed9i b\u1ed9 b\u1ecb \u1ea3nh h\u01b0\u1edfng, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i t\u00e1i c\u01a1 c\u1ea5u l\u1ea1i t\u1ef7 tr\u1ecdng n\u1ee3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n t\u00e0i ch\u00ednh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_bo_sung_nguon_von\"><\/span>Doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung ngu\u1ed3n v\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nhu c\u1ea7u t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n xu\u1ea5t hi\u1ec7n khi doanh nghi\u1ec7p b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n t\u0103ng tr\u01b0\u1edfng m\u1edbi ho\u1eb7c tri\u1ec3n khai c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n. Trong c\u00e1c t\u00ecnh hu\u1ed1ng n\u00e0y, ngu\u1ed3n v\u1ed1n hi\u1ec7n c\u00f3 kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 t\u00e0i tr\u1ee3 cho quy m\u00f4 kinh doanh m\u1edf r\u1ed9ng, th\u1ec3 hi\u1ec7n qua c\u00e1c nhu c\u1ea7u c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<ul>\n<li>M\u1edf r\u1ed9ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t ho\u1eb7c th\u00e2m nh\u1eadp th\u1ecb tr\u01b0\u1eddng kinh doanh m\u1edbi.<\/li>\n<li>B\u1ed5 sung ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng d\u00e0i h\u1ea1n \u0111ang b\u1ecb thi\u1ebfu h\u1ee5t.<\/li>\n<li>Th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n mua b\u00e1n v\u00e0 s\u00e1p nh\u1eadp doanh nghi\u1ec7p (M&amp;A).<\/li>\n<li>Thu h\u00fat th\u00eam c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, c\u1ed5 \u0111\u00f4ng chi\u1ebfn l\u01b0\u1ee3c ho\u1eb7c c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 nh\u1eb1m n\u00e2ng cao n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 uy t\u00edn th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_giam_ap_luc_tai_chinh\"><\/span>Doanh nghi\u1ec7p c\u1ea7n gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u00c1p l\u1ef1c t\u00e0i ch\u00ednh th\u01b0\u1eddng ph\u00e1t sinh khi c\u01a1 c\u1ea5u k\u1ef3 h\u1ea1n c\u1ee7a kho\u1ea3n n\u1ee3 kh\u00f4ng kh\u1edbp v\u1edbi chu k\u1ef3 thu h\u1ed3i d\u00f2ng ti\u1ec1n t\u1eeb t\u00e0i s\u1ea3n. Vi\u1ec7c s\u1eed d\u1ee5ng qu\u00e1 nhi\u1ec1u kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n \u0111\u1ec3 t\u00e0i tr\u1ee3 cho t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n khi\u1ebfn doanh nghi\u1ec7p li\u00ean t\u1ee5c \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro thanh kho\u1ea3n v\u00e0 g\u00e1nh n\u1eb7ng chi ph\u00ed l\u00e3i vay cao.<\/p>\n<p>M\u1ee5c ti\u00eau t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 \u0111\u00e0m ph\u00e1n k\u00e9o d\u00e0i k\u1ef3 h\u1ea1n kho\u1ea3n n\u1ee3, chuy\u1ec3n \u0111\u1ed5i c\u00e1c kho\u1ea3n vay ng\u1eafn h\u1ea1n th\u00e0nh d\u00e0i h\u1ea1n, ho\u1eb7c chuy\u1ec3n m\u1ed9t ph\u1ea7n n\u1ee3 vay th\u00e0nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u1eb1m h\u1ea1 th\u1ea5p chi ph\u00ed t\u00e0i ch\u00ednh c\u1ed1 \u0111\u1ecbnh, \u0111\u01b0a c\u1ea5u tr\u00fac ngu\u1ed3n v\u1ed1n tr\u1edf v\u1ec1 tr\u1ea1ng th\u00e1i ph\u00f9 h\u1ee3p v\u1edbi d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_phuong_an_tai_cau_truc_von_pho_bien\"><\/span>C\u00e1c ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n ph\u1ed5 bi\u1ebfn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00e1c ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n ph\u1ed5 bi\u1ebfn bao g\u1ed3m \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, t\u00e1i c\u1ea5u tr\u00fac c\u00e1c kho\u1ea3n n\u1ee3 vay, huy \u0111\u1ed9ng v\u1ed1n t\u1eeb th\u00e0nh vi\u00ean\/c\u1ed5 \u0111\u00f4ng m\u1edbi v\u00e0 tho\u00e1i v\u1ed1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n. T\u00f9y thu\u1ed9c b\u1ea3n ch\u1ea5t giao d\u1ecbch, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd, k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_von_chu_so_huu\"><\/span>\u0110i\u1ec1u ch\u1ec9nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110i\u1ec1u ch\u1ec9nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0m thay \u0111\u1ed5i tr\u1ef1c ti\u1ebfp quy m\u00f4 ho\u1eb7c t\u1ef7 l\u1ec7 v\u1ed1n c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u00e1c h\u01b0\u1edbng ch\u00ednh nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>T\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7:<\/strong> C\u00e1c th\u00e0nh vi\u00ean\/c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u1eefu n\u1ed9p th\u00eam v\u1ed1n g\u00f3p, ho\u1eb7c c\u00f4ng ty ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 ph\u1ea7n, chuy\u1ec3n h\u00f3a l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i th\u00e0nh v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/li>\n<li><strong>Gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7:<\/strong> Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt doanh nghi\u1ec7p cho ph\u00e9p (nh\u01b0 ho\u00e0n tr\u1ea3 m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p, mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p\/c\u1ed5 ph\u1ea7n theo quy \u0111\u1ecbnh).<\/li>\n<\/ul>\n<p>C\u1ea7n nh\u1ea5n m\u1ea1nh r\u1eb1ng t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t ho\u00e0n to\u00e0n v\u1edbi vi\u1ec7c t\u0103ng hay gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7, v\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00e1i c\u1ea5u tr\u00fac th\u00f4ng qua thay \u0111\u1ed5i c\u1ea5u tr\u00fac c\u00e1c kho\u1ea3n n\u1ee3 ho\u1eb7c thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu m\u00e0 kh\u00f4ng l\u00e0m bi\u1ebfn \u0111\u1ed9ng t\u1ed5ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u0103ng k\u00fd.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_cau_truc_cac_khoan_no\"><\/span>T\u00e1i c\u1ea5u tr\u00fac c\u00e1c kho\u1ea3n n\u1ee3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u01b0\u01a1ng \u00e1n n\u00e0y t\u1eadp trung l\u00e0m thay \u0111\u1ed5i t\u00ednh ch\u1ea5t, k\u1ef3 h\u1ea1n v\u00e0 chi ph\u00ed c\u1ee7a c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 m\u00e0 doanh nghi\u1ec7p \u0111ang g\u00e1nh v\u00e1c, bao g\u1ed3m c\u00e1c gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<ul>\n<li><strong>Gia h\u1ea1n k\u1ef3 h\u1ea1n n\u1ee3:<\/strong> \u0110\u00e0m ph\u00e1n v\u1edbi ch\u1ee7 n\u1ee3 \u0111\u1ec3 chuy\u1ec3n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n \u0111\u1ebfn h\u1ea1n th\u00e0nh c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n.<\/li>\n<li><strong>Thay \u0111\u1ed5i \u0111i\u1ec1u ki\u1ec7n vay:<\/strong> \u0110i\u1ec1u ch\u1ec9nh l\u00e3i su\u1ea5t, th\u1eddi gian \u00e2n h\u1ea1n g\u1ed1c ho\u1eb7c c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u00e0i ch\u00ednh k\u00e8m theo h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng.<\/li>\n<li><strong>Chuy\u1ec3n n\u1ee3 th\u00e0nh v\u1ed1n g\u00f3p (Debt-to-Equity Swap):<\/strong> C\u00e1c b\u00ean th\u1ecfa thu\u1eadn chuy\u1ec3n \u0111\u1ed5i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 n\u1ee3 th\u00e0nh ph\u1ea7n v\u1ed1n g\u00f3p\/c\u1ed5 ph\u1ea7n theo ph\u01b0\u01a1ng \u00e1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n ph\u00f9 h\u1ee3p, gi\u00fap doanh nghi\u1ec7p c\u1eaft gi\u1ea3m ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 g\u1ed1c v\u00e0 l\u00e3i ph\u00e1t sinh t\u1eeb kho\u1ea3n n\u1ee3 \u0111\u00f3.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Huy_dong_them_von\"><\/span>Huy \u0111\u1ed9ng th\u00eam v\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 gia t\u0103ng quy m\u00f4 ngu\u1ed3n v\u1ed1n d\u00e0i h\u1ea1n m\u00e0 kh\u00f4ng gia t\u0103ng \u00e1p l\u1ef1c tr\u1ea3 n\u1ee3 ngay l\u1eadp t\u1ee9c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c huy \u0111\u1ed9ng v\u1ed1n ph\u1ed5 bi\u1ebfn sau:<\/p>\n<ul>\n<li>B\u1ed5 sung v\u1ed1n g\u00f3p t\u1eeb c\u00e1c th\u00e0nh vi\u00ean\/c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u1eefu theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu.<\/li>\n<li>Ti\u1ebfp nh\u1eadn th\u00eam th\u00e0nh vi\u00ean m\u1edbi (\u0111\u1ed1i v\u1edbi c\u00f4ng ty TNHH) ho\u1eb7c ch\u00e0o b\u00e1n c\u1ed5 ph\u1ea7n ri\u00eang l\u1ebb\/ra c\u00f4ng ch\u00fang cho nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1edbi (\u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n). Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i tham gia g\u00f3p v\u1ed1n, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd th\u1ef1c hi\u1ec7n <a title=\"null\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/\" target=\"_blank\" rel=\"noopener\">th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n mua c\u1ed5 ph\u1ea7n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/a> theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 hi\u1ec7n h\u00e0nh.<\/li>\n<li>Ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c tr\u00e1i phi\u1ebfu k\u00e8m ch\u1ee9ng quy\u1ec1n nh\u1eb1m k\u1ebft h\u1ee3p \u01b0u \u0111i\u1ec3m c\u1ee7a c\u1ea3 hai ngu\u1ed3n v\u1ed1n n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoai_von_va_chuyen_nhuong_von\"><\/span>Tho\u00e1i v\u1ed1n v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tho\u00e1i v\u1ed1n v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 c\u00e1c giao d\u1ecbch l\u00e0m thay \u0111\u1ed5i danh t\u00ednh v\u00e0 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a c\u00e1c ch\u1ee7 th\u1ec3 tham gia v\u00e0o doanh nghi\u1ec7p, bao g\u1ed3m c\u00e1c h\u00ecnh th\u1ee9c ch\u1ee7 y\u1ebfu sau:<\/p>\n<ul>\n<li><strong>Chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p\/c\u1ed5 ph\u1ea7n:<\/strong> Th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u1eefu chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a m\u00ecnh cho c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c. Giao d\u1ecbch n\u00e0y thay \u0111\u1ed5i t\u1ef7 l\u1ec7 s\u1edf h\u1eefu nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i t\u1ed5ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li><strong>Tho\u00e1i v\u1ed1n c\u1ee7a th\u00e0nh vi\u00ean\/c\u1ed5 \u0111\u00f4ng:<\/strong> Th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng r\u00fat v\u1ed1n kh\u1ecfi doanh nghi\u1ec7p th\u00f4ng qua vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n cho ch\u1ee7 th\u1ec3 kh\u00e1c ho\u1eb7c y\u00eau c\u1ea7u c\u00f4ng ty mua l\u1ea1i\/ho\u00e0n tr\u1ea3 v\u1ed1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Vi\u1ec7c n\u00e0y kh\u00f4ng m\u1eb7c nhi\u00ean d\u1eabn t\u1edbi th\u1ee7 t\u1ee5c gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 n\u1ebfu c\u00f3 nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c ti\u1ebfp nh\u1eadn ph\u1ea7n v\u1ed1n \u0111\u00f3.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tai_cau_truc_von_theo_loai_hinh_doanh_nghiep\"><\/span>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u01b0\u01a1ng th\u1ee9c t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp t\u1eeb khung ph\u00e1p l\u00fd \u00e1p d\u1ee5ng cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng s\u1edf h\u1eefu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 67\/VBHN-VPQH h\u1ee3p nh\u1ea5t Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt s\u1ed1 76\/2025\/QH15.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH\"><\/span>C\u00f4ng ty TNHH<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khung ph\u00e1p l\u00fd quy \u0111\u1ecbnh h\u00ecnh th\u1ee9c t\u0103ng, gi\u1ea3m v\u1ed1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u01a1 c\u1ea5u s\u1edf h\u1eefu cho c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean v\u00e0 c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n c\u1ee5 th\u1ec3 qua b\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"6\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">Comparison criteria<\/th>\n<th style=\"text-align: center;\">One-member limited liability company<\/th>\n<th style=\"text-align: center;\">C\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/th>\n<\/tr>\n<tr>\n<td>H\u00ecnh th\u1ee9c t\u0103ng v\u1ed1n<\/td>\n<td>\u2022 Ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea7u t\u01b0 th\u00eam v\u1ed1n.<\/p>\n<p>\u2022 Huy \u0111\u1ed9ng v\u1ed1n g\u00f3p t\u1eeb ng\u01b0\u1eddi kh\u00e1c (ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p).<\/td>\n<td>\u2022 T\u0103ng v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean hi\u1ec7n h\u1eefu theo t\u1ef7 l\u1ec7.<\/p>\n<p>\u2022 Ti\u1ebfp nh\u1eadn th\u00eam ph\u1ea7n v\u1ed1n g\u00f3p t\u1eeb th\u00e0nh vi\u00ean m\u1edbi.<\/td>\n<\/tr>\n<tr>\n<td>H\u00ecnh th\u1ee9c gi\u1ea3m v\u1ed1n<\/td>\n<td>\u2022 Ho\u00e0n tr\u1ea3 m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<p>\u2022 Gi\u1ea3m v\u1ed1n do ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111\u00fang h\u1ea1n.<\/td>\n<td>\u2022 Ho\u00e0n tr\u1ea3 m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean theo t\u1ef7 l\u1ec7.<\/p>\n<p>\u2022 C\u00f4ng ty mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p theo y\u00eau c\u1ea7u c\u1ee7a th\u00e0nh vi\u00ean.<\/p>\n<p>\u2022 Gi\u1ea3m v\u1ed1n do th\u00e0nh vi\u00ean kh\u00f4ng g\u00f3p \u0111\u1ee7 \u0111\u00fang h\u1ea1n.<\/td>\n<\/tr>\n<tr>\n<td>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n tr\u1ea3 m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p<\/td>\n<td>Ho\u1ea1t \u0111\u1ed9ng kinh doanh li\u00ean t\u1ee5c tr\u00ean 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 b\u1ea3o \u0111\u1ea3m thanh to\u00e1n \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 sau khi ho\u00e0n tr\u1ea3.<\/td>\n<td>Ho\u1ea1t \u0111\u1ed9ng kinh doanh li\u00ean t\u1ee5c tr\u00ean 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 b\u1ea3o \u0111\u1ea3m thanh to\u00e1n \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 sau khi ho\u00e0n tr\u1ea3.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Theo V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 67\/VBHN-VPQH h\u1ee3p nh\u1ea5t Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt s\u1ed1 76\/2025\/QH15, c\u00f4ng ty TNHH khi th\u1ef1c hi\u1ec7n h\u00ecnh th\u1ee9c ho\u00e0n tr\u1ea3 m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean\/ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng kinh doanh li\u00ean t\u1ee5c t\u1eeb 02 n\u0103m tr\u1edf l\u00ean k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi b\u1ea3o \u0111\u1ea3m thanh to\u00e1n \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c sau khi \u0111\u00e3 ho\u00e0n tr\u1ea3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_co_phan\"><\/span>Joint Stock Company<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ngu\u1ed3n v\u1ed1n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u00e1c c\u01a1 ch\u1ebf c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>Ch\u00e0o b\u00e1n c\u1ed5 ph\u1ea7n:<\/strong> C\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ch\u00e0o b\u00e1n cho c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u1eefu, ch\u00e0o b\u00e1n ri\u00eang l\u1ebb ho\u1eb7c ch\u00e0o b\u00e1n ra c\u00f4ng ch\u00fang. Vi\u1ec7c ch\u00e0o b\u00e1n ri\u00eang l\u1ebb c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ngh\u1ecb quy\u1ebft \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd\/th\u00f4ng b\u00e1o thay \u0111\u1ed5i theo quy \u0111\u1ecbnh.<\/li>\n<li><strong>Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n:<\/strong> C\u1ed5 \u0111\u00f4ng c\u00f3 quy\u1ec1n t\u1ef1 do chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u1ee7a m\u00ecnh cho ng\u01b0\u1eddi kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 120 Lu\u1eadt Doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng c\u1ee7a c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp trong th\u1eddi h\u1ea1n 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp, ho\u1eb7c \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty c\u00f3 quy \u0111\u1ecbnh h\u1ea1n ch\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng.<\/li>\n<li><strong>Mua l\u1ea1i c\u1ed5 ph\u1ea7n:<\/strong> C\u00f4ng ty c\u00f3 quy\u1ec1n mua l\u1ea1i c\u1ed5 ph\u1ea7n \u0111\u00e3 b\u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng ho\u1eb7c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb trong ph\u1ea1m vi th\u1ea9m quy\u1ec1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, d\u1eabn \u0111\u1ebfn vi\u1ec7c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_ve_ke_toan_thue_va_phap_ly_khi_tai_cau_truc_von\"><\/span>L\u01b0u \u00fd v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ph\u00e1p l\u00fd khi t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n ph\u00e1t sinh \u0111\u1ed3ng th\u1eddi ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ghi nh\u1eadn s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 k\u1ef9 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 chi ph\u00ed l\u00e3i vay h\u1ee3p l\u00fd \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd ph\u00e1t sinh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_von_va_dang_ky_doanh_nghiep\"><\/span>Thay \u0111\u1ed5i v\u1ed1n v\u00e0 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00f9y thu\u1ed9c v\u00e0o n\u1ed9i dung thay \u0111\u1ed5i c\u1ee5 th\u1ec3 v\u00e0 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ngu\u1ed3n v\u1ed1n ho\u1eb7c c\u01a1 c\u1ea5u s\u1edf h\u1eefu c\u00f3 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP). Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p FDI c\u00f3 \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd, \u0111\u01a1n v\u1ecb c\u1ea7n song song th\u1ef1c hi\u1ec7n <a title=\"null\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 thay \u0111\u1ed5i gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0<\/a> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng b\u1ed9 ph\u00e1p l\u00fd.<\/p>\n<p>B\u1ed9 ph\u1eadn ph\u00e1p l\u00fd c\u1ea7n l\u01b0u \u00fd c\u00e1c \u0111i\u1ec3m quan tr\u1ecdng d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<ul>\n<li><strong>Th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c:<\/strong> \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n trong th\u1eddi h\u1ea1n t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n<li><strong>Legal risks:<\/strong> Vi\u1ec7c ch\u1eadm tr\u1ec5 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, \u0111\u1ed3ng th\u1eddi l\u00e0m ph\u00e1t sinh tranh ch\u1ea5p gi\u1eefa c\u00e1c ch\u1ee7 s\u1edf h\u1eefu do hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi b\u00ean th\u1ee9 ba ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_nhan_ke_toan_khi_thay_doi_nguon_von\"><\/span>Ghi nh\u1eadn k\u1ebf to\u00e1n khi thay \u0111\u1ed5i ngu\u1ed3n v\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng giao d\u1ecbch ph\u00e1t sinh \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c tr\u00ean h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3 theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li><strong>V\u1ed1n g\u00f3p:<\/strong> Ch\u1ec9 ghi nh\u1eadn t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu khi th\u1ef1c t\u1ebf ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n giao h\u1ee3p ph\u00e1p cho doanh nghi\u1ec7p.<\/li>\n<li><strong>Chuy\u1ec3n n\u1ee3 th\u00e0nh v\u1ed1n:<\/strong> X\u00f3a s\u1ed5 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 t\u01b0\u01a1ng \u1ee9ng v\u00e0 ghi nh\u1eadn t\u0103ng ngu\u1ed3n v\u1ed1n kinh doanh theo gi\u00e1 tr\u1ecb th\u1ecfa thu\u1eadn chuy\u1ec3n \u0111\u1ed5i h\u1ee3p ph\u00e1p.<\/li>\n<li><strong>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n:<\/strong> B\u1ea3n ch\u1ea5t l\u00e0 giao d\u1ecbch gi\u1eefa c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0. Doanh nghi\u1ec7p ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 theo d\u00f5i th\u00e0nh vi\u00ean\/c\u1ed5 \u0111\u00f4ng v\u00e0 kh\u00f4ng ghi nh\u1eadn doanh thu hay chi ph\u00ed tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_van_de_thue_can_xem_xet_theo_tung_giao_dich\"><\/span>Nh\u1eefng v\u1ea5n \u0111\u1ec1 thu\u1ebf c\u1ea7n xem x\u00e9t theo t\u1eebng giao d\u1ecbch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh t\u1eeb qu\u00e1 tr\u00ecnh t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng giao d\u1ecbch c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf quan tr\u1ecdng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<p><strong>Thu\u1ebf \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n\/c\u1ed5 ph\u1ea7n:<\/strong><\/p>\n<ul>\n<li><em>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n:<\/em> Ph\u00e1t sinh Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN) t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/li>\n<li><em>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c:<\/em> Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p\/c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c \u0111\u1ec3 k\u00ea khai Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN) theo thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng.<\/li>\n<li><em>X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch:<\/em> Theo \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15, tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00ean h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng ho\u1eb7c c\u00f3 d\u1ea5u hi\u1ec7u k\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><strong>Chi ph\u00ed l\u00e3i vay:<\/strong> Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb 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 c\u1ed9ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) c\u1ed9ng chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 (EBITDA). Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo theo \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_va_nhung_hieu_nham_thuong_gap\"><\/span>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u00e0 nh\u1eefng hi\u1ec3u nh\u1ea7m th\u01b0\u1eddng g\u1eb7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Trong th\u1ef1c t\u1ebf, c\u00f9ng m\u1ed9t \u00e1p l\u1ef1c t\u00e0i ch\u00ednh nh\u01b0ng m\u1ed7i doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o d\u00f2ng ti\u1ec1n v\u00e0 th\u1ecfa thu\u1eadn v\u1edbi ch\u1ee7 s\u1edf h\u1eefu. Vi\u1ec7c hi\u1ec3u sai b\u1ea3n ch\u1ea5t giao d\u1ecbch gi\u1eefa gi\u1ea3m v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n hay t\u00e1i c\u01a1 c\u1ea5u n\u1ee3 d\u1ec5 d\u1eabn \u0111\u1ebfn sai s\u00f3t v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p l\u00fd.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_huong_gia_dinh_1_Doanh_nghiep_co_ap_luc_no_nhung_van_duy_tri_hoat_dong\"><\/span>T\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh 1: Doanh nghi\u1ec7p c\u00f3 \u00e1p l\u1ef1c n\u1ee3 nh\u01b0ng v\u1eabn duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f4ng ty C\u1ed5 ph\u1ea7n S\u1ea3n xu\u1ea5t A g\u00e1nh kho\u1ea3n n\u1ee3 ng\u00e2n h\u00e0ng ng\u1eafn h\u1ea1n 50 t\u1ef7 \u0111\u1ed3ng v\u1edbi l\u00e3i su\u1ea5t cao, trong khi doanh thu s\u1ee5t gi\u1ea3m khi\u1ebfn d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u1ee7 tr\u1ea3 l\u00e3i. Doanh nghi\u1ec7p v\u1eabn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t b\u00ecnh th\u01b0\u1eddng v\u00e0 c\u00f3 \u0111\u01a1n h\u00e0ng d\u00e0i h\u1ea1n.<\/p>\n<ul>\n<li><strong>M\u1ee5c ti\u00eau:<\/strong> C\u1eaft gi\u1ea3m g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh c\u1ed1 \u0111\u1ecbnh ngay l\u1eadp t\u1ee9c \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li><strong>Ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u1ea5u tr\u00fac:<\/strong> C\u00f4ng ty \u0111\u00e0m ph\u00e1n v\u1edbi ch\u1ee7 n\u1ee3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng \u00e1n chuy\u1ec3n \u0111\u1ed5i m\u1ed9t ph\u1ea7n n\u1ee3 th\u00e0nh v\u1ed1n g\u00f3p (Debt-to-Equity Swap), \u0111\u1ed3ng th\u1eddi c\u01a1 c\u1ea5u s\u1ed1 n\u1ee3 ng\u1eafn h\u1ea1n c\u00f2n l\u1ea1i th\u00e0nh kho\u1ea3n vay trung-d\u00e0i h\u1ea1n.<\/li>\n<li><strong>K\u1ebft qu\u1ea3:<\/strong> C\u00f4ng ty h\u1ea1 ngay t\u1ef7 l\u1ec7 D\/E, lo\u1ea1i b\u1ecf \u00e1p l\u1ef1c tr\u1ea3 l\u00e3i c\u1ee7a ph\u1ea7n n\u1ee3 chuy\u1ec3n \u0111\u1ed5i v\u00e0 c\u00f3 th\u00eam th\u1eddi gian ph\u1ee5c h\u1ed3i d\u00f2ng ti\u1ec1n m\u00e0 kh\u00f4ng ph\u1ea3i gi\u1ea3i th\u1ec3.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_huong_gia_dinh_2_Doanh_nghiep_can_bo_sung_von_de_mo_rong\"><\/span>T\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh 2: Doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung v\u1ed1n \u0111\u1ec3 m\u1edf r\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f4ng ty TNHH B g\u1ed3m 2 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, mu\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 m\u1edbi nh\u01b0ng c\u00e1c th\u00e0nh vi\u00ean hi\u1ec7n h\u1eefu kh\u00f4ng mu\u1ed1n vay th\u00eam ng\u00e2n h\u00e0ng.<\/p>\n<ul>\n<li><strong>Ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u1ea5u tr\u00fac:<\/strong> C\u00f4ng ty ti\u1ebfp nh\u1eadn th\u00eam Th\u00e0nh vi\u00ean C g\u00f3p th\u00eam v\u1ed1n m\u1edbi.<\/li>\n<li><strong>H\u1ec7 qu\u1ea3:<\/strong> C\u00f4ng ty l\u00e0m th\u1ee7 t\u1ee5c t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7, c\u1ea5p ph\u1ea7n v\u1ed1n g\u00f3p cho Th\u00e0nh vi\u00ean C v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. T\u1ed5ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u0103ng l\u00ean, t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a 2 th\u00e0nh vi\u00ean c\u0169 b\u1ecb pha lo\u00e3ng nh\u01b0ng c\u00f4ng ty c\u00f3 \u0111\u1ee7 ngu\u1ed3n v\u1ed1n d\u00e0i h\u1ea1n kh\u00f4ng \u00e1p l\u1ef1c chi ph\u00ed l\u00e3i vay.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_huong_gia_dinh_3_Thanh_vien_hoac_co_dong_muon_thay_doi_ty_le_so_huu\"><\/span>T\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh 3: Th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng mu\u1ed1n thay \u0111\u1ed5i t\u1ef7 l\u1ec7 s\u1edf h\u1eefu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Th\u00e0nh vi\u00ean X trong C\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean C mu\u1ed1n r\u00fat to\u00e0n b\u1ed9 v\u1ed1n g\u00f3p c\u1ee7a m\u00ecnh kh\u1ecfi c\u00f4ng ty. T\u00f9y thu\u1ed9c c\u01a1 ch\u1ebf l\u1ef1a ch\u1ecdn, h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh s\u1ebd kh\u00e1c nhau theo hai h\u01b0\u1edbng d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<ul>\n<li><em>Tr\u01b0\u1eddng h\u1ee3p 1 (Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n):<\/em> Th\u00e0nh vi\u00ean X chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean kh\u00e1c ho\u1eb7c ng\u01b0\u1eddi m\u1edbi. V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty C gi\u1eef nguy\u00ean kh\u00f4ng \u0111\u1ed5i.<\/li>\n<li><em>Tr\u01b0\u1eddng h\u1ee3p 2 (Gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7):<\/em> C\u00f4ng ty C ho\u00e0n tr\u1ea3 l\u1ea1i ti\u1ec1n m\u1eb7t t\u01b0\u01a1ng \u1ee9ng v\u1ed1n g\u00f3p cho Th\u00e0nh vi\u00ean X (khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng tr\u00ean 02 n\u0103m v\u00e0 b\u1ea3o \u0111\u1ea3m thanh to\u00e1n \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3). V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty C gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<blockquote><p><strong>G\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a MAN<\/strong><\/p>\n<p>Vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa &#8220;Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n&#8221; v\u00e0 &#8220;Gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7&#8221; l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn nh\u1ea5t khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1edf h\u1eefu. Nhi\u1ec1u nh\u00e0 qu\u1ea3n l\u00fd cho r\u1eb1ng khi m\u1ed9t c\u1ed5 \u0111\u00f4ng r\u00fat v\u1ed1n th\u00ec m\u1eb7c \u0111\u1ecbnh v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty s\u1ebd b\u1ecb gi\u1ea3m.<\/p>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch n\u00e0y d\u1eabn \u0111\u1ebfn l\u00e0m sai th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, k\u00ea khai sai ngh\u0129a v\u1ee5 thu\u1ebf TNCN\/TNDN v\u00e0 t\u1ea1o ra c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n v\u1ec1 sau. Do \u0111\u00f3, vi\u1ec7c r\u00e0 so\u00e1t c\u1ea5u tr\u00fac ph\u00e1p l\u00fd n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi k\u00fd k\u1ebft c\u00e1c th\u1ecfa thu\u1eadn thay \u0111\u1ed5i v\u1ed1n.<\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Cac_hieu_nham_thuong_gap_can_tranh\"><\/span>C\u00e1c hi\u1ec3u nh\u1ea7m th\u01b0\u1eddng g\u1eb7p c\u1ea7n tr\u00e1nh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 kh\u00f4ng \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh sai l\u1ea7m trong qu\u00e1 tr\u00ecnh \u0111i\u1ec1u h\u00e0nh, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd l\u00e0m r\u00f5 4 hi\u1ec3u nh\u1ea7m ph\u1ed5 bi\u1ebfn d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<ol>\n<li><strong>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7:<\/strong> T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n c\u00f3 th\u1ec3 l\u00e0 t\u0103ng v\u1ed1n, thay \u0111\u1ed5i c\u01a1 c\u1ea5u n\u1ee3, ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 s\u1edf h\u1eefu m\u00e0 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u00e0n to\u00e0n gi\u1eef nguy\u00ean.<\/li>\n<li><strong>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u1eaft gi\u1ea3m n\u1ee3:<\/strong> M\u1ed9t s\u1ed1 doanh nghi\u1ec7p t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n b\u1eb1ng c\u00e1ch t\u0103ng th\u00eam n\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ec3 t\u00e0i tr\u1ee3 cho t\u00e0i s\u1ea3n ho\u1eb7c thay th\u1ebf n\u1ee3 ng\u1eafn h\u1ea1n chi ph\u00ed cao.<\/li>\n<li><strong>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00f4ng l\u00e0m thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p:<\/strong> Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 l\u00e0m thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a ph\u1ea7n v\u1ed1n \u0111\u00f3, t\u1ed5ng quy m\u00f4 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u0103ng k\u00fd c\u1ee7a ph\u00e1p nh\u00e2n kh\u00f4ng bi\u1ebfn \u0111\u1ed9ng.<\/li>\n<li><strong>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n kh\u00f4ng c\u00f3 ngh\u0129a doanh nghi\u1ec7p \u0111ang m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n:<\/strong> \u0110\u00e2y l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh ch\u1ee7 \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ngay c\u1ea3 khi doanh nghi\u1ec7p \u0111ang ph\u00e1t tri\u1ec3n nh\u1eb1m chu\u1ea9n b\u1ecb ngu\u1ed3n l\u1ef1c cho c\u00e1c b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Khung_danh_gia_phuong_an_tai_cau_truc_von\"><\/span>Khung \u0111\u00e1nh gi\u00e1 ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Khung \u0111\u00e1nh gi\u00e1 t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n th\u1ef1c tr\u1ea1ng ngu\u1ed3n v\u1ed1n, x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau c\u1ed1t l\u00f5i, so s\u00e1nh t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh &#8211; thu\u1ebf &#8211; ph\u00e1p l\u00fd v\u00e0 v\u1ea1ch ra l\u1ed9 tr\u00ecnh th\u1ef1c hi\u1ec7n. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 k\u1ef9 l\u01b0\u1ee1ng gi\u00fap t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1eadn h\u00e0nh.<\/p>\n<p>Quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n v\u1ec1 m\u1eb7t qu\u1ea3n tr\u1ecb c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tri\u1ec3n khai theo 5 b\u01b0\u1edbc qu\u1ea3n tr\u1ecb c\u01a1 b\u1ea3n trong b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"6\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">B\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/th>\n<th style=\"text-align: center;\">N\u1ed9i dung c\u00f4ng vi\u1ec7c tr\u1ecdng t\u00e2m<\/th>\n<th style=\"text-align: center;\">K\u1ebft qu\u1ea3 \u0111\u1ea7u ra c\u1ea7n \u0111\u1ea1t<\/th>\n<\/tr>\n<tr>\n<td>B\u01b0\u1edbc 1: \u0110\u00e1nh gi\u00e1 c\u1ea5u tr\u00fac hi\u1ec7n t\u1ea1i<\/td>\n<td>Ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1 D\/E, kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3, chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 c\u1ea5u tr\u00fac k\u1ef3 h\u1ea1n n\u1ee3.<\/td>\n<td>B\u00e1o c\u00e1o th\u1ef1c tr\u1ea1ng r\u1ee7i ro thanh kho\u1ea3n v\u00e0 g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh.<\/td>\n<\/tr>\n<tr>\n<td>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh v\u1ea5n \u0111\u1ec1 c\u1ed1t l\u00f5i<\/td>\n<td>L\u00e0m r\u00f5 doanh nghi\u1ec7p thi\u1ebfu v\u1ed1n l\u01b0u \u0111\u1ed9ng, g\u00e1nh n\u1eb7ng n\u1ee3 ng\u1eafn h\u1ea1n hay do nhu c\u1ea7u thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1edf h\u1eefu.<\/td>\n<td>M\u1ee5c ti\u00eau t\u00e1i c\u1ea5u tr\u00fac c\u1ee5 th\u1ec3 (h\u1ea1 chi ph\u00ed v\u1ed1n, t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 hay k\u00e9o d\u00e0i k\u1ef3 h\u1ea1n n\u1ee3).<\/td>\n<\/tr>\n<tr>\n<td>B\u01b0\u1edbc 3: L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n<\/td>\n<td>C\u00e2n nh\u1eafc t\u0103ng\/gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7, chuy\u1ec3n n\u1ee3 th\u00e0nh v\u1ed1n g\u00f3p ho\u1eb7c ti\u1ebfp nh\u1eadn nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1edbi.<\/td>\n<td>Ph\u01b0\u01a1ng \u00e1n t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t n\u1ed9i b\u1ed9.<\/td>\n<\/tr>\n<tr>\n<td>B\u01b0\u1edbc 4: \u0110\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng \u0111a chi\u1ec1u<\/td>\n<td>T\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf TNCN\/TNDN, nguy c\u01a1 pha lo\u00e3ng s\u1edf h\u1eefu v\u00e0 \u0111i\u1ec1u kho\u1ea3n si\u1ebft n\u1ee3.<\/td>\n<td>Ph\u01b0\u01a1ng \u00e1n t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n &#8211; thu\u1ebf ho\u00e0n ch\u1ec9nh.<\/td>\n<\/tr>\n<tr>\n<td>B\u01b0\u1edbc 5: X\u00e1c \u0111\u1ecbnh th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n<\/td>\n<td>So\u1ea1n th\u1ea3o Ngh\u1ecb quy\u1ebft, H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng\/vay v\u00e0 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/td>\n<td>Ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd ph\u00e1p l\u00fd v\u00e0 ghi nh\u1eadn s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Khi tri\u1ec3n khai th\u1ef1c t\u1ebf khung \u0111\u00e1nh gi\u00e1 n\u00e0y, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh thu th\u1eadp d\u1eef li\u1ec7u tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u1ec3 l\u00e0m r\u00f5 nguy\u00ean nh\u00e2n g\u00e2y ra r\u1ee7i ro thanh kho\u1ea3n. Sau khi l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u, ban qu\u1ea3n tr\u1ecb ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch t\u00e1c \u0111\u1ed9ng to\u00e0n di\u1ec7n \u0111\u1ebfn c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh (D\/E), ngh\u0129a v\u1ee5 thu\u1ebf TNCN\/TNDN (bao g\u1ed3m tr\u1ea7n chi ph\u00ed l\u00e3i vay) v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd theo h\u1ee3p \u0111\u1ed3ng hi\u1ec7n h\u1eefu tr\u01b0\u1edbc khi b\u1ed9 ph\u1eadn chuy\u00ean m\u00f4n ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>Conclude<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Nh\u1eb1m \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n di\u1ec5n ra an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb 3 k\u1ebft lu\u1eadn tr\u1ecdng t\u00e2m d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<ol>\n<li>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n l\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u01a1 c\u1ea5u gi\u1eefa n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed t\u00e0i ch\u00ednh, ki\u1ec3m so\u00e1t r\u1ee7i ro thanh kho\u1ea3n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p trong t\u1eebng giai \u0111o\u1ea1n.<\/li>\n<li>Kh\u00f4ng c\u00f3 m\u1ed9t gi\u1ea3i ph\u00e1p t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n c\u1ed1 \u0111\u1ecbnh cho m\u1ecdi doanh nghi\u1ec7p. Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n t\u0103ng\/gi\u1ea3m v\u1ed1n, c\u01a1 c\u1ea5u n\u1ee3 hay chuy\u1ec3n nh\u01b0\u1ee3ng s\u1edf h\u1eefu ph\u1ee5 thu\u1ed9c v\u00e0o d\u00f2ng ti\u1ec1n, lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 m\u1ee5c ti\u00eau c\u1ee7a c\u00e1c b\u00ean tham gia.<\/li>\n<li>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 \u0111\u1ed3ng b\u1ed9 tr\u00ean 4 kh\u00eda c\u1ea1nh: T\u00e0i ch\u00ednh, C\u01a1 c\u1ea5u s\u1edf h\u1eefu, Ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 Th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 hi\u1ec7u qu\u1ea3 th\u1ef1c thi.<\/li>\n<\/ol>\n<p>N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c c\u00e2n \u0111\u1ed1i ngu\u1ed3n v\u1ed1n, \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro thanh kho\u1ea3n ho\u1eb7c c\u1ea7n t\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u1ea5u tr\u00fac ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, h\u00e3y li\u00ean h\u1ec7 v\u1edbi <strong>MAN &#8211; Master Accountant Network<\/strong> \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/p>\n<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 20px 24px; margin: 30px 0;\">\n<div style=\"font-size: 24px; font-weight: bold; color: #222; margin-bottom: 18px;\">Contact information<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>Address:<\/strong> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>Mobile\/Zalo:<\/strong> 0903 963 163 \u00a0\u2013\u00a0 0903 428 622<\/div>\n<div style=\"font-size: 16px; line-height: 1.8; color: #333;\"><strong>E-mail:<\/strong> man@man.net.vn<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Tai_cau_truc_von_co_phai_la_giam_von_dieu_le_khong\"><\/span>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n c\u00f3 ph\u1ea3i l\u00e0 gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng. T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n l\u00e0 qu\u00e1 tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 gi\u1eefa n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u1ec9 l\u00e0 m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n b\u1eb1ng c\u00e1ch t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7, c\u01a1 c\u1ea5u l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3, ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i n\u1ee3 th\u00e0nh c\u1ed5 ph\u1ea7n m\u00e0 kh\u00f4ng l\u00e0m gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_cau_truc_von_co_bao_gom_tai_cau_truc_no_khong\"><\/span>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n c\u00f3 bao g\u1ed3m t\u00e1i c\u1ea5u tr\u00fac n\u1ee3 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3. T\u00e1i c\u1ea5u tr\u00fac n\u1ee3 l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh quan tr\u1ecdng c\u1ee7a t\u00e1i c\u1ea5u tr\u00fac v\u1ed1n. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh k\u1ef3 h\u1ea1n n\u1ee3, l\u00e3i su\u1ea5t, \u0111i\u1ec1u ki\u1ec7n vay ho\u1eb7c chuy\u1ec3n n\u1ee3 vay th\u00e0nh v\u1ed1n g\u00f3p (Debt-to-Equity Swap) \u0111\u1ec1u t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp l\u00e0m thay \u0111\u1ed5i t\u1ef7 l\u1ec7 gi\u1eefa n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_cau_truc_von_co_anh_huong_den_thue_khong\"><\/span>T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3. T\u00e1i c\u1ea5u tr\u00fac v\u1ed1n c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf TNCN ho\u1eb7c TNDN n\u1ebfu c\u00f3 giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ph\u00e1t sinh thu nh\u1eadp. Ngo\u00e0i ra, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u01a1 c\u1ea5u n\u1ee3 vay c\u0169ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN (\u0111\u1eb7c bi\u1ec7t l\u00e0 quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf tr\u1ea7n chi ph\u00ed l\u00e3i vay theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft).<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t chuy\u00ean m\u00f4n b\u1edfi \u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean Ch\u1ee9c danh: S\u00e1ng l\u1eadp vi\u00ean &amp; CEO &#8211; MAN Master Accountant Network Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1: Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam Kinh nghi\u1ec7m: H\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh L\u01b0u \u00fd: N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6634,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,20],"tags":[],"class_list":["post-6632","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-tin-tuc-cap-nhat"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6632","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=6632"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6632\/revisions"}],"predecessor-version":[{"id":6635,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6632\/revisions\/6635"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6634"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}