修改20/2017ND_CP第八條第三款
確定從事關聯交易的企業的應納企業所得稅時應扣除的貸款利息費用總額：
1.企業所得稅的收入中扣除的貸款利息成本總額（不包括存款利息和貸款利息），不得超過經營活動產生的淨利潤總額的30％加貸款利息成本（不包括存款利息和貸款利息）以及該期間產生的攤銷費用。
2.按上述的規定扣減的貸款利息成本應結轉到下一個稅期(以五年為限)
3.保險機構、公營項目不適用
4.2019年企業所得稅期適用
參考資料：法律圖書館68/2020/ND_CP
“3. Total loan interest cost deducted when determining the income subject to corporate income tax of the enterprise engaged in related-party transactions:
a) Total loan interest cost (excluding deposit interests and lending interests) arising within a specific tax period qualified as a deduction from income subject to corporate income tax shall not exceed 30% of total net profit generated from business activities plus loan interest costs (excluding deposit interests and lending interests) and amortization costs arising within that period.
b) The loan interest costs which are not yet deducted as prescribed in Point a of this Clause shall be carried forward to the next tax period when determining total loan interest cost to be deducted provided total loan interest cost to be deducted in the next tax period is lower than the level in Point a of this Clause. The loan interest costs may be carried forward for a maximum consecutive period of 05 years, counting from the year following the year in which such loan interest costs are not yet deducted.
c) The provision in Point a of this Clause shall not apply to loans of taxpayers that are credit institutions as defined in the Law on Credit Institutions or insurance firms as defined in Law on Insurance Business, loans on-lent by the Government from ODA loans and concessional loans, loans grated for implementing national target programs (including new-style rural area development program and sustainable poverty reduction program), and loans granted for investment in programs/projects for implementation of State social welfare policies (projects on construction of houses for relocation, housing for workers or students, and other public utility projects).
d) Taxpayers shall declare proportion of loan interest cost arising within a specific tax period according to Form No. 01 in the Appendix enclosed herewith.”
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