{"id":2251,"date":"2020-03-05T22:02:47","date_gmt":"2020-03-05T15:02:47","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=2251"},"modified":"2024-10-30T09:16:25","modified_gmt":"2024-10-30T02:16:25","slug":"258-can-bo-dang-ky-von-dieu-le","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/258-can-bo-dang-ky-von-dieu-le\/","title":{"rendered":"258. C\u1ea7n b\u1ecf \u0111\u0103ng k\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7."},"content":{"rendered":"

C\u1ea7n b\u1ecf \u0111\u0103ng k\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/h4>\n
LTS: M\u1ed9t doanh nghi\u1ec7p th\u00e0nh l\u1eadp \u1edf H\u00e0 N\u1ed9i \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00ean t\u1edbi 144.000 t\u1ec9 \u0111\u1ed3ng, con s\u1ed1 m\u00e0 ngay c\u1ea3 nh\u1eefng doanh nghi\u1ec7p h\u00f9ng m\u1ea1nh nh\u1ea5t c\u1ee7a Vi\u1ec7t Nam hi\u1ec7n nay c\u0169ng kh\u00f4ng th\u1ec3 c\u00f3. Tr\u1ea3 l\u1eddi th\u1eafc m\u1eafc c\u1ee7a b\u00e1o Tu\u1ed5i Tr\u1ebb, ng\u01b0\u1eddi g\u00f3p 30% v\u1ed1n trong c\u00f4ng ty n\u00e0y n\u00f3i \u201cc\u1ee9 k\u00ea th\u1ebf cho oai ch\u1ee9 l\u00e0m g\u00ec c\u00f3 \u0111\u1ed3ng n\u00e0o m\u00e0 g\u00f3p v\u1ed1n\u201d. Kh\u00f4ng l\u1ebd v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u1ec9 l\u00e0 con s\u1ed1 \u1ea3o, ai mu\u1ed1n ghi bao nhi\u00eau th\u00ec ghi?<\/strong><\/h5>\n

V\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 m\u1ed9t con s\u1ed1 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong c\u00f4ng ty, nh\u01b0ng khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p th\u00ec c\u00f3 th\u1ec3 ghi bao nhi\u00eau c\u0169ng \u0111\u01b0\u1ee3c, th\u1eadm ch\u00ed ch\u1ec9 c\u1ea7n 1 \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c l\u0129nh v\u1ef1c c\u00f3 y\u00eau c\u1ea7u v\u1ec1 m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh.<\/p>\n

\"C\u1ea7n<\/p>\n

V\u1ed1n ph\u00e1p \u0111\u1ecbnh<\/strong><\/h5>\n

Trong m\u1ed7i doanh nghi\u1ec7p n\u00f3i chung c\u00f3 nhi\u1ec1u lo\u1ea1i v\u1ed1n kh\u00e1c nhau, nh\u01b0: v\u1ed1n ph\u00e1p \u0111\u1ecbnh, v\u1ed1n \u0111i\u1ec1u l\u1ec7, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, v\u1ed1n t\u1ef1 c\u00f3, v\u1ed1n huy \u0111\u1ed9ng, v\u1ed1n \u0111\u1ea7u t\u01b0, v\u1ed1n nh\u1eadn \u1ee7y th\u00e1c…<\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2005 tr\u01b0\u1edbc \u0111\u00e2y, th\u00ec v\u1ed1n ph\u00e1p \u0111\u1ecbnh \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 s\u1ed1 v\u1ed1n t\u1ed1i thi\u1ec3u ph\u1ea3i c\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p. V\u1ed1n ph\u00e1p \u0111\u1ecbnh, th\u01b0\u1eddng \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch l\u00e0 nh\u1eb1m m\u1ee5c \u0111\u00edch b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a ch\u1ee7 n\u1ee3 v\u00e0 kh\u00e1ch h\u00e0ng (suy cho c\u00f9ng c\u0169ng l\u00e0 ch\u1ee7 n\u1ee3). Tuy nhi\u00ean, v\u1edbi m\u1ed9t m\u1ee9c v\u1ed1n t\u1ed1i thi\u1ec3u nh\u01b0 nhau \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u00f4 c\u00f9ng kh\u00e1c nhau, n\u00ean v\u1ed1n ph\u00e1p \u0111\u1ecbnh g\u1ea7n nh\u01b0 ch\u1ec9 c\u00f3 \u00fd ngh\u0129a trong giai \u0111o\u1ea1n kh\u1edfi nghi\u1ec7p.<\/p>\n

Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c nh\u01b0 b\u1ea3o hi\u1ec3m, b\u1ea3o v\u1ec7, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ch\u1ee9ng kho\u00e1n, ng\u00e2n h\u00e0ng, h\u00e0ng kh\u00f4ng, ki\u1ec3m to\u00e1n,… b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 v\u1ed1n ph\u00e1p \u0111\u1ecbnh (cao nh\u1ea5t l\u00e0 5.000 t\u1ec9 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng ch\u00ednh s\u00e1ch).<\/p>\n

\u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng, ngo\u00e0i v\u1ed1n ph\u00e1p \u0111\u1ecbnh, c\u00f2n ph\u1ea3i k\u00fd qu\u1ef9 m\u1ed9t kho\u1ea3n ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh t\u1ea1i ng\u00e2n h\u00e0ng nh\u01b0 d\u1ecbch v\u1ee5 \u0111\u01b0a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i hay b\u00e1n h\u00e0ng \u0111a c\u1ea5p.<\/p>\n

M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p tuy kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh nh\u01b0ng l\u1ea1i ph\u1ea3i k\u00fd qu\u1ef9 t\u1ea1i ng\u00e2n h\u00e0ng trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, nh\u01b0 d\u1ecbch v\u1ee5 gi\u1edbi thi\u1ec7u vi\u1ec7c l\u00e0m hay kinh doanh d\u1ecbch v\u1ee5 l\u1eef h\u00e0nh.<\/p>\n

Quy \u0111\u1ecbnh k\u00fd qu\u1ef9 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean th\u1ef1c ch\u1ea5t l\u00e0 y\u00eau c\u1ea7u t\u0103ng th\u00eam, cao h\u01a1n, \u0111\u1ec3 kh\u1eafc ph\u1ee5c s\u1ef1 th\u1ea5t b\u1ea1i v\u00e0 thay th\u1ebf vai tr\u00f2 c\u1ee7a v\u1ed1n ph\u00e1p \u0111\u1ecbnh.<\/p>\n

V\u1ed1n \u0111i\u1ec1u l\u1ec7<\/strong><\/h5>\n

Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 quy \u0111\u1ecbnh \u201cv\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n do c\u00e1c th\u00e0nh vi\u00ean \u0111\u00e3 g\u00f3p ho\u1eb7c cam k\u1ebft g\u00f3p khi th\u00e0nh l\u1eadp c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh; l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n \u0111\u00e3 b\u00e1n ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd mua khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n\u201d.<\/p>\n

V\u1ed1n \u0111i\u1ec1u l\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong \u0111i\u1ec1u l\u1ec7 v\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Tuy kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ed1i thi\u1ec3u, nh\u01b0ng n\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u00f3.<\/p>\n

M\u1ed7i th\u00e0nh vi\u00ean c\u00f4ng ty c\u00f3 th\u1ec3 s\u1edf h\u1eefu t\u1eeb m\u1ed9t ph\u1ea7n v\u00f4 c\u00f9ng nh\u1ecf b\u00e9 cho \u0111\u1ebfn to\u00e0n b\u1ed9 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7. T\u1ea5t nhi\u00ean, c\u00f3 m\u1ed9t s\u1ed1 gi\u1edbi h\u1ea1n t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n, nh\u01b0 m\u1ed9t c\u1ed5 \u0111\u00f4ng th\u00ec kh\u00f4ng th\u1ec3 s\u1edf h\u1eefu 100% v\u1ed1n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n (v\u00ec ph\u1ea3i d\u00e0nh \u00edt nh\u1ea5t 2 c\u1ed5 ph\u1ea7n cho 2 c\u1ed5 \u0111\u00f4ng kh\u00e1c), m\u1ed7i c\u00e1 nh\u00e2n s\u1edf h\u1eefu kh\u00f4ng qu\u00e1 5% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng hay m\u1ed9t s\u1ed1 gi\u1edbi h\u1ea1n s\u1edf h\u1eefu v\u1ed1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i trong doanh nghi\u1ec7p Vi\u1ec7t Nam.<\/p>\n

Khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u00e1c th\u00e0nh vi\u00ean ch\u01b0a nh\u1ea5t thi\u1ebft ph\u1ea3i g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7, nh\u01b0ng h\u1ecd bu\u1ed9c ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c n\u00e0y trong th\u1eddi h\u1ea1n ba th\u00e1ng (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 ba n\u0103m). N\u1ebfu qu\u00e1 h\u1ea1n m\u00e0 kh\u00f4ng g\u00f3p \u0111\u1ee7 th\u00ec s\u1ebd ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3m v\u1ed1n. Lu\u1eadt nghi\u00eam c\u1ea5m vi\u1ec7c \u201cK\u00ea khai kh\u1ed1ng v\u1ed1n \u0111i\u1ec1u l\u1ec7, kh\u00f4ng g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd; c\u1ed1 \u00fd \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb\u201d. N\u1ebfu vi ph\u1ea1m th\u00ec s\u1ebd b\u1ecb ph\u1ea1t t\u1eeb 10-30 tri\u1ec7u \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 50\/2016\/N\u0110-CP.<\/p>\n

Sau khi \u0111\u00e3 th\u00e0nh l\u1eadp, c\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 g\u00f3p th\u00eam (kh\u00e1c v\u1edbi tr\u01b0\u1edbc n\u0103m 2015).<\/p>\n

Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf th\u00ec r\u1ea5t kh\u00f3 bi\u1ebft t\u00ecnh tr\u1ea1ng v\u1ed1n \u1ea3o. N\u1ebfu ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n th\u00ec ph\u00e1p lu\u1eadt thu\u1ebf s\u1ebd lo\u1ea1i tr\u1eeb h\u1ea1ch to\u00e1n ph\u1ea7n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 v\u1ed1n c\u00f2n thi\u1ebfu. V\u00ec doanh nghi\u1ec7p t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m, n\u00ean vi\u1ec7c x\u1eed ph\u1ea1t ch\u1ec9 x\u1ea3y ra khi c\u01a1 quan ch\u1ee9c n\u0103ng ti\u1ebfn h\u00e0nh vi\u1ec7c thanh ki\u1ec3m tra.<\/p>\n

Lu\u1eadt Doanh nghi\u1ec7p c\u0169ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7. Ch\u1eb3ng h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 trong ba tr\u01b0\u1eddng h\u1ee3p: c\u00f4ng ty ho\u00e0n tr\u1ea3 m\u1ed9t ph\u1ea7n v\u1ed1n cho c\u1ed5 \u0111\u00f4ng (sau khi \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng h\u01a1n hai n\u0103m v\u00e0 b\u1ea3o \u0111\u1ea3m thanh to\u00e1n \u0111\u1ee7 n\u1ee3); c\u00f4ng ty mua l\u1ea1i c\u1ed5 ph\u1ea7n \u0111\u00e3 ph\u00e1t h\u00e0nh; v\u00e0 v\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c g\u00f3p \u0111\u1ee7 sau khi th\u00e0nh l\u1eadp ba th\u00e1ng. Nh\u01b0 v\u1eady, c\u00f4ng ty \u0111\u0103ng k\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00ean \u0111\u1ebfn 144.000 t\u1ec9 \u0111\u1ed3ng v\u00e0o th\u00e1ng 2 v\u1eeba qua t\u1ea1i H\u00e0 N\u1ed9i, n\u1ebfu l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3m v\u1ed1n th\u00ec ph\u1ea3i ch\u1edd qua ba th\u00e1ng. Nh\u1eefng ng\u01b0\u1eddi th\u00e0nh l\u1eadp ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty ph\u00e1t sinh trong th\u1eddi gian ch\u01b0a gi\u1ea3m v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n c\u00f2n thi\u1ebfu.<\/p>\n

Vai tr\u00f2 c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/strong><\/h5>\n

Hi\u1ec7n nay, v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u1eabn l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng, kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00f4ng ty nh\u01b0 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh: quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a th\u00e0nh vi\u00ean, c\u00f4ng ty m\u1eb9 con, \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc…<\/p>\n

Tuy nhi\u00ean, v\u1ec1 b\u1ea3n ch\u1ea5t, v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u1ec9 l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c th\u00e0nh vi\u00ean th\u1ecfa thu\u1eadn v\u1ec1 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u00e0 c\u01a1 c\u1ea5u v\u1ed1n. V\u00ec v\u1eady, vi\u1ec7c b\u1eaft bu\u1ed9c c\u00f3 v\u00e0 ph\u1ea3i ghi nh\u1eadn v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng c\u1ea7n thi\u1ebft v\u00ec m\u1ed9t s\u1ed1 l\u00fd do nh\u01b0 sau:<\/p>\n

Th\u1ee9 nh\u1ea5t, m\u1ee5c ti\u00eau kh\u00f4ng r\u00f5 r\u00e0ng, kh\u00f4ng h\u1ee3p l\u00fd, nh\u1ea5t l\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ghi nh\u1eadn v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 c\u00f4ng ty lu\u1eadt (theo Lu\u1eadt Lu\u1eadt s\u01b0) hay b\u1ecf v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n (tr\u01b0\u1edbc n\u0103m 2015 ph\u1ea3i c\u00f3).<\/p>\n

Th\u1ee9 hai, vi\u1ec7c ghi nh\u1eadn v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 cho ph\u00e9p k\u00e9o d\u00e0i th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 ba th\u00e1ng (tr\u01b0\u1edbc l\u00e0 ba n\u0103m), l\u00e0 kh\u00f4ng c\u00f3 s\u01a1 s\u1edf ch\u1eafc ch\u1eafn, g\u00e2y ra t\u00ecnh tr\u1ea1ng nh\u1ea7m l\u1eabn, v\u1ed1n kh\u1ed1ng, v\u1ed1n \u1ea3o v\u00e0 nguy c\u01a1 tranh ch\u1ea5p.<\/p>\n

Th\u1ee9 ba, v\u1ed1n \u0111i\u1ec1u l\u1ec7 n\u1ebfu kh\u00f4ng g\u1eafn v\u1edbi v\u1ed1n ph\u00e1p \u0111\u1ecbnh th\u00ec c\u00f3 th\u1ec3 g\u1ea7n b\u1eb1ng kh\u00f4ng, hay n\u00f3i c\u00e1ch kh\u00e1c, s\u1ed1 v\u1ed1n t\u1ed1i thi\u1ec3u \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00f4ng ty c\u00f3 th\u1ec3 ch\u1ec9 l\u00e0 1 \u0111\u1ed3ng, th\u1eadm ch\u00ed l\u00e0 1 xu. S\u1edf d\u0129 v\u00ed d\u1ee5 con s\u1ed1 1 \u0111\u1ed3ng, v\u00ec n\u00f3 l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 h\u1ee3p ph\u00e1p c\u1ee7a Vi\u1ec7t Nam, d\u00f9 kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c tr\u00ean th\u1ef1c t\u1ebf.<\/p>\n

Th\u1ee9 t\u01b0, nhi\u1ec1u t\u1ef7 l\u1ec7 r\u00e0ng bu\u1ed9c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn v\u1ed1n kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o v\u1ed1n \u0111i\u1ec1u l\u1ec7 m\u00e0 c\u0103n c\u1ee9 v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu hay gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n. Ch\u1eb3ng h\u1ea1n nh\u01b0 quy \u0111\u1ecbnh: vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb b\u1eb1ng 35% t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u1edf l\u00ean ph\u1ea3i do \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng quy\u1ebft \u0111\u1ecbnh.<\/p>\n

Th\u1ee9 n\u0103m, Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng n\u00ean ti\u1ebfp t\u1ee5c c\u1eadp nh\u1eadt v\u00e0 k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u00f4ng nh\u1eadn m\u1ed9t con s\u1ed1 h\u00ecnh th\u1ee9c, \u00edt \u00fd ngh\u0129a, th\u1eadm ch\u00ed v\u00f4 ngh\u0129a su\u1ed1t c\u1ea3 v\u00f2ng \u0111\u1eddi doanh nghi\u1ec7p, v\u00ec sau m\u1ed9t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng, gi\u00e1 tr\u1ecb v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u1ebft, th\u1eadm ch\u00ed c\u00f2n b\u1ecb t\u00ednh l\u00e0 m\u1ed9t s\u1ed1 \u00e2m nh\u01b0 \u0111\u1ed1i v\u1edbi ba ng\u00e2n h\u00e0ng \u0111\u00e3 b\u1ecb mua v\u1edbi gi\u00e1 0 \u0111\u1ed3ng v\u00e0o n\u0103m 2017-2018.<\/p>\n

Th\u1ee9 s\u00e1u, ngay c\u1ea3 \u00fd ngh\u0129a th\u1ed1ng k\u00ea s\u1ed1 v\u1ed1n \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u0169ng kh\u00f4ng th\u1ef1c ch\u1ea5t, m\u00e0 b\u1eb1ng ch\u1ee9ng sinh \u0111\u1ed9ng v\u1eeba x\u1ea3y ra l\u00e0 vi\u1ec7c m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd s\u1ed1 v\u1ed1n \u1ea3o l\u00e0m thay \u0111\u1ed5i kh\u00e1 l\u1edbn s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea qu\u1ed1c gia.<\/p>\n\n\n\n
V\u1ec1 b\u1ea3n ch\u1ea5t, v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u1ec9 l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c th\u00e0nh vi\u00ean th\u1ecfa thu\u1eadn v\u1ec1 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u00e0 c\u01a1 c\u1ea5u v\u1ed1n. V\u00ec v\u1eady, vi\u1ec7c b\u1eaft bu\u1ed9c c\u00f3 v\u00e0 ph\u1ea3i ghi nh\u1eadn v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng c\u1ea7n thi\u1ebft.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a>, Tr\u1ecdng t\u00e0i vi\u00ean VIAC<\/strong><\/h5>\n

\u2014\u2014\u2014\u2014\u2014\u2014<\/p>\n

Th\u1eddi b\u00e1o Kinh t\u1ebf S\u00e0i G\u00f2n (Ph\u00e1p lu\u1eadt) 05-3-2020:<\/em><\/strong><\/p>\n

https:\/\/www.thesaigontimes.vn\/300767\/luat-nghiem-cam-ke-khai-khong-von-dieu-le-nhung-.html<\/a><\/em>","protected":false},"excerpt":{"rendered":"

C\u1ea7n b\u1ecf \u0111\u0103ng k\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7 LTS: M\u1ed9t doanh nghi\u1ec7p th\u00e0nh l\u1eadp \u1edf H\u00e0 N\u1ed9i \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00ean t\u1edbi 144.000 t\u1ec9 \u0111\u1ed3ng, con s\u1ed1 m\u00e0 ngay c\u1ea3 nh\u1eefng doanh nghi\u1ec7p h\u00f9ng m\u1ea1nh nh\u1ea5t c\u1ee7a Vi\u1ec7t Nam hi\u1ec7n nay c\u0169ng kh\u00f4ng th\u1ec3 c\u00f3. Tr\u1ea3 l\u1eddi th\u1eafc m\u1eafc c\u1ee7a b\u00e1o Tu\u1ed5i Tr\u1ebb, […]<\/p>\n","protected":false},"author":7,"featured_media":2252,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,26],"tags":[34],"class_list":["post-2251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghien-cuu-bao-chi","category-legal-media","tag-luat-su-doanh-nghiep"],"acf":[],"yoast_head":"\n258. 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