{"id":21645,"date":"2015-05-07T15:53:36","date_gmt":"2015-05-07T08:53:36","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=21645"},"modified":"2022-05-17T15:56:25","modified_gmt":"2022-05-17T08:56:25","slug":"693-cham-tra-co-tuc-doanh-nghiep-phai-tra-lai-cho-nha-dau-tu","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/693-cham-tra-co-tuc-doanh-nghiep-phai-tra-lai-cho-nha-dau-tu\/","title":{"rendered":"693. Ch\u1eadm tr\u1ea3 c\u1ed5 t\u1ee9c, doanh nghi\u1ec7p \u201cph\u1ea3i\u201d tr\u1ea3 l\u00e3i cho nh\u00e0 \u0111\u1ea7u t\u01b0?"},"content":{"rendered":"<strong>(\u0110TCK) &#8211;\u00a0SD7 \u0111\u00e3 ch\u1ed1t danh s\u00e1ch tr\u1ea3 c\u1ed5 t\u1ee9c 2010 t\u1eeb 21\/2\/2012 nh\u01b0ng \u0111\u1ebfn nay v\u1eabn ch\u01b0a chi tr\u1ea3 cho c\u1ed5 \u0111\u00f4ng<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-21646 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/693-450x254.png\" alt=\"\" width=\"450\" height=\"254\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/693-450x254.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/693-350x198.png 350w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/693-768x433.png 768w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/693.png 918w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, do ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 tr\u1ea3 c\u1ed5 t\u1ee9c, nhi\u1ec1u DN c\u00f3 \u201cc\u1edb\u201d \u0111\u1ec3 \u201cch\u00e2y \u00ec\u201d ngh\u0129a v\u1ee5 v\u1edbi c\u1ed5 \u0111\u00f4ng. Tuy nhi\u00ean, nh\u1eefng quy \u0111\u1ecbnh m\u1edbi v\u1ec1 vi\u1ec7c tr\u1ea3 c\u1ed5 t\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o Lu\u1eadt Doanh nghi\u1ec7p 2014 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2015 c\u00f3 kh\u1ea3 n\u0103ng s\u1ebd gi\u1ea3m b\u1edbt \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng n\u00e0y.<\/p>\n<p>Trao \u0111\u1ed5i v\u1edbi \u0110TCK, \u00f4ng Phan \u0110\u1ee9c Hi\u1ebfu, Tr\u01b0\u1edfng ban M\u00f4i tr\u01b0\u1eddng kinh doanh v\u00e0 n\u0103ng l\u1ef1c c\u1ea1nh tranh, Vi\u1ec7n Nghi\u00ean c\u1ee9u qu\u1ea3n l\u00fd kinh t\u1ebf Trung \u01b0\u01a1ng (CIEM), B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 cho bi\u1ebft, Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13 n\u0103m 2014 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2015 c\u00f3 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi vi\u1ec7c chi tr\u1ea3 c\u1ed5 t\u1ee9c c\u1ee7a DN.<\/p>\n<p>C\u1ee5 th\u1ec3, \u0110i\u1ec1u 132 Lu\u1eadt Doanh nghi\u1ec7p 2014 quy \u0111\u1ecbnh, c\u1ed5 t\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 trong th\u1eddi h\u1ea1n 6 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac h\u1ecdp \u0110HC\u0110 th\u01b0\u1eddng ni\u00ean. H\u0110QT l\u1eadp danh s\u00e1ch c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn c\u1ed5 t\u1ee9c, x\u00e1c \u0111\u1ecbnh m\u1ee9c c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c tr\u1ea3 \u0111\u1ed1i v\u1edbi t\u1eebng c\u1ed5 ph\u1ea7n, th\u1eddi h\u1ea1n v\u00e0 h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm nh\u1ea5t 30 ng\u00e0y tr\u01b0\u1edbc m\u1ed7i l\u1ea7n tr\u1ea3 c\u1ed5 t\u1ee9c.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c DN tr\u1ea3 c\u1ed5 t\u1ee9c kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n, trong ki\u1ebfn ngh\u1ecb m\u1edbi \u0111\u00e2y g\u1eedi CIEM, nh\u00f3m nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1i CTCK VNDS \u0111\u1ec1 xu\u1ea5t, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt Doanh nghi\u1ec7p (d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh) c\u1ea7n c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 l\u00e0 trong tr\u01b0\u1eddng h\u1ee3p h\u1ebft 6 th\u00e1ng, nh\u01b0ng DN v\u1eabn kh\u00f4ng tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n cho c\u1ed5 \u0111\u00f4ng theo ngh\u1ecb quy\u1ebft \u0110HC\u0110, th\u00ec l\u00e3i ph\u1ea1t qu\u00e1 h\u1ea1n t\u00ednh theo l\u00e3i ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf c\u1ee7a DN.<\/p>\n<p>Ph\u00eda nh\u00e0 \u0111\u1ea7u t\u01b0 cho r\u1eb1ng, n\u1ebfu v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt Doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft quy \u0111\u1ecbnh v\u1ec1 tr\u1ea3 c\u1ed5 t\u1ee9c theo h\u01b0\u1edbng \u0111\u1ec1 xu\u1ea5t nh\u01b0 tr\u00ean, th\u00ec quy\u1ec1n l\u1ee3i c\u1ee7a c\u1ed5 \u0111\u00f4ng nh\u1ecf l\u1ebb kh\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7.<\/p>\n<p>M\u1eb7c d\u00f9 \u0111\u1ec1 xu\u1ea5t tr\u00ean c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft trong v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt v\u1edbi l\u00fd do trong s\u1ed1 c\u00e1c n\u1ed9i dung m\u00e0 Lu\u1eadt Doanh nghi\u1ec7p 2014 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh kh\u00f4ng c\u00f3 n\u1ed9i dung v\u1ec1 tr\u1ea3 c\u1ed5 t\u1ee9c, nh\u01b0ng v\u1edbi quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi h\u1ea1n tr\u1ea3 c\u1ed5 t\u1ee9c t\u1ea1i \u0110i\u1ec1u 132, Lu\u1eadt Doanh nghi\u1ec7p, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c,\u00a0<em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt TNHH ANVI\u00a0<\/em>cho r\u1eb1ng, c\u1ed5 \u0111\u00f4ng c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 kh\u1edfi ki\u1ec7n DN, n\u1ebfu DN vi ph\u1ea1m \u0111i\u1ec1u n\u00e0y.<\/p>\n<p>M\u1ed9t trong nh\u1eefng gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ea3i thi\u1ec7n t\u00ecnh tr\u1ea1ng ch\u00e2y \u1ef3 c\u1ed5 t\u1ee9c m\u00e0 S\u1edf GDCK TP. HCM v\u00e0 S\u1edf GDCK H\u00e0 N\u1ed9i v\u1eabn \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 c\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n tr\u1ecb c\u00f4ng ty t\u1ea1i DN \u0111\u1ea1i ch\u00fang, \u0111\u1eb7c bi\u1ec7t l\u00e0 th\u00fac DN n\u00e2ng cao \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m v\u1edbi c\u1ed5 \u0111\u00f4ng. \u0110i\u1ec1u \u0111\u00e1ng m\u1eebng l\u00e0 m\u1edbi \u0111\u00e2y, m\u1ed9t DN ni\u00eam y\u1ebft \u0111\u00e3 c\u00f4ng b\u1ed1 ch\u1ea5p nh\u1eadn ph\u01b0\u01a1ng \u00e1n tr\u1ea3 l\u00e3i b\u1eb1ng l\u00e3i vay ng\u1eafn h\u1ea1n k\u1ec3 t\u1eeb ng\u00e0y ph\u1ea3i tr\u1ea3 \u0111\u1ebfn ng\u00e0y th\u1ef1c tr\u1ea3 c\u1ed5 t\u1ee9c.<\/p>\n<p>Ngh\u1ecb quy\u1ebft \u0110HC\u0110 n\u0103m 2015 ng\u00e0y 23\/4 c\u1ee7a CTCP Lilama 45.5 (L44) \u0111\u00e3 th\u00f4ng qua vi\u1ec7c ch\u1ed1t danh s\u00e1ch c\u1ed5 \u0111\u00f4ng chi tr\u1ea3 c\u1ed5 t\u1ee9c n\u0103m 2012 v\u00e0 2014 sau 5 ng\u00e0y Ngh\u1ecb quy\u1ebft \u0110HC\u0110 c\u00f3 hi\u1ec7u l\u1ef1c; ng\u00e0y ch\u1ed1t danh s\u00e1ch trong v\u00f2ng 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 th\u00f4ng b\u00e1o ch\u1ed1t. Vi\u1ec7c chi tr\u1ea3 c\u1ed5 t\u1ee9c s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ch\u1ed1t danh s\u00e1ch.<\/p>\n<p>Ngh\u1ecb quy\u1ebft c\u0169ng ghi r\u00f5, trong tr\u01b0\u1eddng h\u1ee3p chi tr\u1ea3 kh\u00f4ng \u0111\u00fang h\u1ea1n, C\u00f4ng ty s\u1ebd t\u00ednh l\u00e3i su\u1ea5t cho kho\u1ea3n c\u1ed5 t\u1ee9c tr\u1ea3 ch\u1eadm theo l\u00e3i su\u1ea5t ti\u1ec1n vay ng\u1eafn h\u1ea1n c\u1ee7a Ng\u00e2n h\u00e0ng \u0110\u1ea7u t\u01b0 v\u00e0 Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam \u0111ang \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi L44 \u0111\u1ebfn ng\u00e0y th\u1ef1c tr\u1ea3.<\/p>\n<p>L44 c\u00f3 l\u1ebd l\u00e0 DN ni\u00eam y\u1ebft \u0111\u1ea7u ti\u00ean \u201ch\u01b0\u1edfng \u1ee9ng\u201d Lu\u1eadt Doanh nghi\u1ec7p m\u1edbi khi n\u00eau r\u00f5 k\u1ebf ho\u1ea1ch chi tr\u1ea3 c\u1ed5 t\u1ee9c, th\u1eadm ch\u00ed L44 c\u00f2n th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m m\u1ea1nh m\u1ebd h\u01a1n khi n\u00eau ph\u01b0\u01a1ng \u00e1n tr\u1ea3 l\u00e3i su\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p ch\u1eadm.<\/p>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, kh\u00e1 nhi\u1ec1u DN ch\u1eadm tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n. M\u1ed9t s\u1ed1 DN c\u00f3 \u201cti\u1ec1n l\u1ec7\u201d ch\u1eadm tr\u1ea3 c\u1ed5 t\u1ee9c nh\u01b0 CTCP S\u00f4ng \u0110\u00e0 4 (SD4), CTCP S\u00f4ng \u0110\u00e0 3 (SD3)\u2026 \u0111\u00e3 kh\u1ea5t tr\u1ea3 c\u1ed5 t\u1ee9c 2010 cho c\u1ed5 \u0111\u00f4ng sang \u0111\u1ebfn l\u1ea7n th\u1ee9 3, l\u1ea7n th\u1ee9 4 v\u1edbi l\u00fd do ch\u01b0a c\u00e2n \u0111\u1ed1i \u0111\u01b0\u1ee3c ngu\u1ed3n ti\u1ec1n. Th\u1eadm ch\u00ed, CTCP S\u00f4ng \u0110\u00e0 7 (SD7) th\u1ef1c hi\u1ec7n ch\u1ed1t danh s\u00e1ch c\u1ed5 \u0111\u00f4ng \u0111\u1ec3 chi tr\u1ea3 c\u1ed5 t\u1ee9c n\u0103m 2010 t\u1eeb ng\u00e0y 21\/2\/2012 v\u1edbi t\u1ef7 l\u1ec7 16% nh\u01b0ng \u0111\u1ebfn nay v\u1eabn ch\u01b0a th\u1ef1c hi\u1ec7n chi tr\u1ea3, khi\u1ebfn c\u1ed5 \u0111\u00f4ng r\u1ea5t b\u1ee9c x\u00fac.<\/p>\n<p>Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c chia c\u1ed5 t\u1ee9c s\u1ebd gi\u00fap ph\u1ea3n \u00e1nh trung th\u1ef1c h\u01a1n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a DN. Ngo\u00e0i ra, quy \u0111\u1ecbnh m\u1edbi v\u1ec1 tr\u1ea3 c\u1ed5 t\u1ee9c c\u0169ng t\u0103ng th\u00eam ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu c\u1ee7a DN c\u1ed5 ph\u1ea7n. Tuy nhi\u00ean, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1eabn c\u00f2n m\u1ed9t s\u1ed1 b\u0103n kho\u0103n li\u00ean quan \u0111\u1ebfn quy \u0111\u1ecbnh chi tr\u1ea3 c\u1ed5 t\u1ee9c theo Lu\u1eadt Doanh nghi\u1ec7p m\u1edbi.<\/p>\n<p>Ch\u1eb3ng h\u1ea1n, n\u1ebfu DN c\u00f3 quy\u1ebft \u0111\u1ecbnh tr\u1ea3 c\u1ed5 t\u1ee9c 2014 t\u1ea1i \u0110HC\u0110 th\u01b0\u1eddng ni\u00ean 2015 th\u00ec \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n 6 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac cu\u1ed9c h\u1ecdp n\u00e0y hay \u00e1p d\u1ee5ng t\u1eeb m\u1ed1c 1\/7\/2015 khi Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c? Tr\u01b0\u1eddng h\u1ee3p c\u1ed5 t\u1ee9c c\u1ee7a c\u00e1c n\u0103m 2013 tr\u1edf v\u1ec1 tr\u01b0\u1edbc \u0111\u00e3 c\u00f3 Ngh\u1ecb quy\u1ebft c\u1ee7a \u0110HC\u0110 c\u00e1c n\u0103m tr\u01b0\u1edbc m\u00e0 t\u1edbi gi\u1edd v\u1eabn ch\u01b0a ch\u1ed1t v\u00e0 tr\u1ea3 c\u1ed5 t\u1ee9c th\u00ec c\u00f3 \u0111\u01b0\u1ee3c h\u1ed3i t\u1ed1 theo lu\u1eadt m\u1edbi hay kh\u00f4ng?<\/p>\n<p><strong>H\u1ea3i V\u00e2n<\/strong><\/p>\n<p><em>\u2014\u2014\u2014\u2013<\/em><\/p>\n<p><strong><em>\u0110\u1ea7u t\u01b0 Ch\u1ee9ng kho\u00e1n (Ch\u1ee9ng kho\u00e1n) 07-5-2015:<\/em><\/strong><\/p>\n<p><em>http:\/\/tinnhanhchungkhoan.vn\/chung-khoan\/cham-tra-co-tuc-doanh-nghiep-phai-tra-lai-cho-nha-dau-tu-118919.html<\/em><\/p>\n<p>&nbsp;","protected":false},"excerpt":{"rendered":"<p>(\u0110TCK) &#8211;\u00a0SD7 \u0111\u00e3 ch\u1ed1t danh s\u00e1ch tr\u1ea3 c\u1ed5 t\u1ee9c 2010 t\u1eeb 21\/2\/2012 nh\u01b0ng \u0111\u1ebfn nay v\u1eabn ch\u01b0a chi tr\u1ea3 cho c\u1ed5 \u0111\u00f4ng Tr\u01b0\u1edbc \u0111\u00e2y, do ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 tr\u1ea3 c\u1ed5 t\u1ee9c, nhi\u1ec1u DN c\u00f3 \u201cc\u1edb\u201d \u0111\u1ec3 \u201cch\u00e2y \u00ec\u201d ngh\u0129a v\u1ee5 v\u1edbi c\u1ed5 \u0111\u00f4ng. Tuy nhi\u00ean, nh\u1eefng quy \u0111\u1ecbnh m\u1edbi v\u1ec1 vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":21646,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-21645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>693. 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