{"id":3343,"date":"2022-10-26T02:39:25","date_gmt":"2022-10-26T02:39:25","guid":{"rendered":"http:\/\/khoatin.com.vn\/linh-vuc-chi-tiet\/tang-tran-chi-phi-lai-vay-duoc-tru-khi-xac-dinh-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep-co-giao-dich-lien-ket\/"},"modified":"2022-11-20T08:24:07","modified_gmt":"2022-11-20T08:24:07","slug":"tang-tran-chi-phi-lai-vay-duoc-tru-khi-xac-dinh-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep-co-giao-dich-lien-ket","status":"publish","type":"mona-field","link":"http:\/\/khoatin.com.vn\/en\/linh-vuc-chi-tiet\/tang-tran-chi-phi-lai-vay-duoc-tru-khi-xac-dinh-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep-co-giao-dich-lien-ket\/","title":{"rendered":"Increase the ceiling of deductible interest expenses when determining taxable income of enterprises with associated transactions"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"

Affiliate transaction means \u201ctransactions arising between related parties in the process of production and business, including: buying, selling, exchanging, renting, leasing, borrowing, lending, transferring, transfer of machinery, equipment, goods, provision of services; loans, loans, financial services, financial guarantees and other financial instruments; buy, sell, exchange, rent, lease, borrow, lend, transfer, transfer tangible assets, intangible assets and agree to use common resources such as synergies, cooperation in exploitation and use of human resources. force; cost sharing among affiliated parties.\u201d (Clause 3, Article 4 of Decree 20\/2017\/ND-CP on tax administration for enterprises with associated transactions).<\/p>\n","protected":false},"author":2,"featured_media":2757,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"category-mona-field":[94],"class_list":["post-3343","mona-field","type-mona-field","status-publish","has-post-thumbnail","hentry","category-mona-field-thuong-mai-en"],"yoast_head":"\nIncrease the ceiling of deductible interest expenses when determining taxable income of enterprises with associated transactions - KhoaTin<\/title>\n<meta name=\"description\" content=\"Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u201cgiao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh, bao g\u1ed3m: Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 h\u1ee3p l\u1ef1c, h\u1ee3p t\u00e1c khai th\u00e1c s\u1eed d\u1ee5ng nh\u00e2n l\u1ef1c; chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.\u201d (kho\u1ea3n 3 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110 \u2013 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).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/khoatin.com.vn\/en\/linh-vuc-chi-tiet\/tang-tran-chi-phi-lai-vay-duoc-tru-khi-xac-dinh-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep-co-giao-dich-lien-ket\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Increase the ceiling of deductible interest expenses when determining taxable income of enterprises with associated transactions - KhoaTin\" \/>\n<meta property=\"og:description\" content=\"Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u201cgiao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh, bao g\u1ed3m: Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; 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