{"id":2619,"date":"2019-04-04T16:42:27","date_gmt":"2019-04-04T09:42:27","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=2619"},"modified":"2022-01-23T16:51:37","modified_gmt":"2022-01-23T09:51:37","slug":"330-binh-luan-ve-viec-chuyen-ho-kinh-doanh-thanh-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/330-binh-luan-ve-viec-chuyen-ho-kinh-doanh-thanh-doanh-nghiep\/","title":{"rendered":"330. B\u00ecnh lu\u1eadn v\u1ec1 vi\u1ec7c chuy\u1ec3n h\u1ed9 kinh doanh th\u00e0nh doanh nghi\u1ec7p."},"content":{"rendered":"<strong><em>(ANVI) &#8211; <\/em><\/strong><strong><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><strong><em>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, <\/em><\/strong><strong><em>Tr\u1ecdng t\u00e0i vi\u00ean VIAC t<\/em><\/strong><strong><em>ham lu\u1eadn t\u1ea1i T\u1ecda \u0111\u00e0m Nghi\u00ean c\u1ee9u khung kh\u1ed5 ph\u00e1p l\u00fd cho h\u1ed9 kinh doanh theo Lu\u1eadt Doanh nghi\u1ec7p, do VCCI t\u1ed5 ch\u1ee9c<\/em><\/strong><strong><em>.<\/em><\/strong><\/p>\n<div id=\"attachment_2621\" class=\"wp-caption alignnone\" style=\"width: auto\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-2621 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2019\/04\/ho-kinh-doanh-la-gi-uu-nhuoc-diem-cua-ho-kinh-doanh-ca-the-450x281.jpg\" alt=\"\" width=\"450\" height=\"281\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2019\/04\/ho-kinh-doanh-la-gi-uu-nhuoc-diem-cua-ho-kinh-doanh-ca-the-450x281.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2019\/04\/ho-kinh-doanh-la-gi-uu-nhuoc-diem-cua-ho-kinh-doanh-ca-the-768x480.jpg 768w, https:\/\/anvilaw.com\/wp-content\/uploads\/2019\/04\/ho-kinh-doanh-la-gi-uu-nhuoc-diem-cua-ho-kinh-doanh-ca-the.jpg 800w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><p class=\"wp-caption-text\">H\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u00e0 1 h\u00ecnh th\u1ee9c kinh doanh nh\u1ecf do 1 c\u00e1 nh\u00e2n ho\u1eb7c 1 nh\u00f3m c\u00e1 nh\u00e2n m\u1edf ra \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. HKD kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n<\/p><\/div>\n<p><em>H\u1ed9 kinh doanh ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u l\u00e0 nh\u1eefng t\u1ed5 ch\u1ee9c kinh doanh chuy\u00ean nghi\u1ec7p. N\u1ebfu v\u00ed l\u1ef1c l\u01b0\u1ee3ng n\u00e0y nh\u01b0 m\u1ed9t c\u00e1i th\u00e1p kinh doanh, th\u00ec t\u1ea5t c\u1ea3 \u0111\u1ec1u ph\u1ea3i d\u1ef1a tr\u00ean m\u1ed9t n\u1ec1n t\u1ea3ng chung, cho d\u00f9 \u0111a s\u1ed1 \u1edf ch\u00e2n th\u00e1p, m\u1ed9t s\u1ed1 \u1edf gi\u1eefa th\u00e1p v\u00e0 ch\u1ec9 m\u1ed9t s\u1ed1 r\u1ea5t \u00edt \u1edf \u0111\u1ec9nh th\u00e1p.\u00a0 <\/em><\/p>\n<p><a name=\"_Toc105302765\"><\/a><a name=\"_Toc105930256\"><\/a><a name=\"_Toc157034604\"><\/a><a name=\"_Toc184551505\"><\/a><a name=\"_Toc265569803\"><\/a><a name=\"_Toc265570291\"><\/a><strong>\u00a01. Kh\u00f4ng ch\u1ec9 thay \u0111\u1ed5i v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 t\u00ean g\u1ecdi:<\/strong><\/p>\n<p>1.1. B\u1ea3o \u0111\u1ea3m \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t, \u0111\u00fang v\u1edbi ph\u00e1p l\u00fd, \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf, v\u00e0 \u0111\u00fang v\u1edbi nguy\u00ean t\u1eafc.<\/p>\n<p>1.2. \u0110\u00fang v\u1edbi b\u1ea3n ch\u1ea5t l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh chuy\u00ean nghi\u1ec7p, \u00edt nh\u1ea5t c\u0169ng l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf. Theo gi\u1ea3i th\u00edch c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2015 th\u00ec n\u00f3 tr\u00f9ng kh\u1edbp v\u1edbi kh\u00e1i ni\u1ec7m \u201c<em>Kinh doanh l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n li\u00ean t\u1ee5c m\u1ed9t, m\u1ed9t s\u1ed1 ho\u1eb7c t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng \u0111o\u1ea1n c\u1ee7a qu\u00e1 tr\u00ecnh, \u0111\u1ea7u t\u01b0, t\u1eeb s\u1ea3n xu\u1ea5t \u0111\u1ebfn ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5 tr\u00ean th\u1ecb tr\u01b0\u1eddng nh\u1eb1m m\u1ee5c \u0111\u00edch sinh l\u1ee3i<\/em>\u201d v\u00e0 \u201c<em>Doanh nghi\u1ec7p\u00a0l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 t\u00ean ri\u00eang, c\u00f3 t\u00e0i s\u1ea3n, c\u00f3 tr\u1ee5 s\u1edf giao d\u1ecbch, \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u1eb1m m\u1ee5c \u0111\u00edch kinh doanh<\/em><em>\u201d<\/em> <a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn1\" name=\"_ftnref1\">[1]<\/a>.<\/p>\n<p>1.3. \u0110\u00fang v\u1edbi ph\u00e1p l\u00fd l\u00e0 m\u1ed9t ho\u1eb7c m\u1ed9t nh\u00f3m c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu kinh doanh chuy\u00ean nghi\u1ec7p nh\u01b0 m\u1ed9t doanh nghi\u1ec7p t\u01b0 nh\u00e2n hay c\u00f4ng ty.<\/p>\n<p>1.4. \u0110\u00fang v\u1edbi th\u1ef1c t\u1ebf l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ea1t \u0111\u1ebfn 1 quy m\u00f4 nh\u1ea5t \u0111\u1ecbnh, \u0111\u1ebfn m\u1ee9c ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp.<\/p>\n<p>1.5. \u0110\u00fang v\u1edbi nguy\u00ean t\u1eafc l\u00e0 t\u1ef1 do kinh doanh nh\u01b0ng ph\u1ea3i b\u00ecnh \u0111\u1eb3ng.<\/p>\n<p><strong>2. S\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng gi\u1eefa H\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p:<\/strong><\/p>\n<p>2.1. Su\u1ed1t 20 n\u0103m, t\u1eeb n\u0103m 1999 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng H\u1ed9 kinh doanh kh\u00f4ng thay \u0111\u1ed5i theo quy \u0111\u1ecbnh c\u1ee7a 3 Lu\u1eadt Doanh nghi\u1ec7p<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn2\" name=\"_ftnref2\">[2]<\/a>:<\/p>\n<ul>\n<li>H\u1ed9 g\u1ed3m 1 ho\u1eb7c nhi\u1ec1u ng\u01b0\u1eddi (kh\u00f4ng gi\u1edbi h\u1ea1n t\u1ed1i \u0111a 50 th\u00e0nh vi\u00ean nh\u01b0 c\u00f4ng ty TNHH);<\/li>\n<li>S\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean d\u01b0\u1edbi 10 lao \u0111\u1ed9ng;<\/li>\n<li>\u201cCh\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m\u201d<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn3\" name=\"_ftnref3\">[3]<\/a>.<\/li>\n<\/ul>\n<p>2.2. S\u1ef1 gi\u1ed1ng v\u00e0 kh\u00e1c nhau gi\u1eefa H\u1ed9 kinh doanh v\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf:<\/p>\n<table>\n<thead>\n<tr>\n<td width=\"28\"><strong>TT<\/strong><\/td>\n<td width=\"94\"><strong>Ti\u00eau ch\u00ed<\/strong><\/td>\n<td width=\"142\"><strong>H\u1ed9 kinh doanh<\/strong><\/td>\n<td width=\"161\"><strong>Doanh nghi\u1ec7p <\/strong><\/p>\n<p><strong>si\u00eau nh\u1ecf<\/strong><\/td>\n<td width=\"180\"><strong>Ghi ch\u00fa<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"28\">1<\/td>\n<td width=\"94\">S\u1ed1 th\u00e0nh vi\u00ean.<\/td>\n<td width=\"142\">C\u00f3 t\u1eeb 1 \u0111\u1ebfn nhi\u1ec1u th\u00e0nh vi\u00ean (kh\u00f4ng c\u00f3 gi\u1edbi h\u1ea1n t\u1ed1i \u0111a)<\/td>\n<td width=\"161\">C\u00f3 t\u1eeb 1 \u0111\u1ebfn 50 th\u00e0nh vi\u00ean.<\/td>\n<td width=\"180\">H\u1ed9 kinh doanh \u0111\u01b0\u1ee3c ph\u00e9p nhi\u1ec1u th\u00e0nh vi\u00ean h\u01a1n DNTN v\u00e0 Cty TNHH<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">2<\/td>\n<td width=\"94\">S\u1ed1 lao \u0111\u1ed9ng.<\/td>\n<td width=\"142\">Ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng\u00a0th\u01b0\u1eddng xuy\u00ean d\u01b0\u1edbi 10 lao \u0111\u1ed9ng.<\/td>\n<td width=\"161\">S\u1eed d\u1ee5ng s\u1ed1 lao \u0111\u1ed9ng \u201ckh\u00f4ng qu\u00e1 10 ng\u01b0\u1eddi\u201d<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn4\" name=\"_ftnref4\">[4]<\/a>.<\/td>\n<td width=\"180\">DN n\u1ebfu kh\u00f4ng \u0111\u00f3ng BHXH cho lao \u0111\u1ed9ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ph\u00ed h\u1ee3p ph\u00e1p.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">3<\/td>\n<td width=\"94\">\u0110\u1ecba \u0111i\u1ec3m kinh doanh.<\/td>\n<td width=\"142\">Ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i 1 \u0111\u1ecba \u0111i\u1ec3m.<\/td>\n<td width=\"161\">Kh\u00f4ng gi\u1edbi h\u1ea1n s\u1ed1 \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd kinh doanh.<\/td>\n<td width=\"180\">\u0110a s\u1ed1 DN si\u00eau nh\u1ecf, th\u1eadm ch\u00ed nh\u1ecf ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i 1 \u0111\u1ecba \u0111i\u1ec3m.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">4<\/td>\n<td width=\"94\">T\u1ed5ng doanh thu ho\u1eb7c t\u1ed5ng ngu\u1ed3n v\u1ed1n.<\/td>\n<td width=\"142\">Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh.<\/td>\n<td width=\"161\">T\u1ed5ng doanh thu <u>&lt;<\/u> 3 \u2013 10\/n\u0103m t\u1ef7 \u0111\u1ed3ng (t\u00f9y l\u0129nh v\u1ef1c) ho\u1eb7c t\u1ed5ng ngu\u1ed3n v\u1ed1n <u>&lt;<\/u> 3 t\u1ef7 \u0111\u1ed3ng<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn5\" name=\"_ftnref5\">[5]<\/a>.<\/td>\n<td width=\"180\">H\u1ed9 kinh doanh \u0111\u00e3 n\u1eb1m tr\u1ecdn trong khung kh\u1ed5 c\u1ee7a DN si\u00eau nh\u1ecf, th\u1eadm ch\u00ed c\u00f2n v\u01b0\u1ee3t l\u00ean doanh nghi\u1ec7p v\u1eeba v\u00e0 l\u1edbn trong tr\u01b0\u1eddng h\u1ee3p doanh thu &gt; 3 &#8211; 10 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c ngu\u1ed3n v\u1ed1n &gt; 3 t\u1ef7 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">5<\/td>\n<td width=\"94\">L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn6\" name=\"_ftnref6\">[6]<\/a>.<\/td>\n<td width=\"142\">H\u1ed9 kinh doanh \u201cc\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng\u201d \u0111\u01b0\u1ee3c mi\u1ec5n; n\u1ed9p t\u1eeb 300 ngh\u00ecn \u2013 1 tri\u1ec7u \u0111\u1ed3ng, t\u00f9y theo doanh thu.<\/td>\n<td width=\"161\">DN, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh n\u1ed9p 1 \u2013 3 tri\u1ec7u \u0111\u1ed3ng, t\u00f9y theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0.<\/td>\n<td width=\"180\">H\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 500 tri\u1ec7u\/n\u0103m n\u1ed9p 1 tri\u1ec7u \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">6<\/td>\n<td width=\"94\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/td>\n<td width=\"142\">T\u1eeb 1 &#8211; 2 &#8211; 5% doanh thu, t\u00f9y theo l\u0129nh v\u1ef1c<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn7\" name=\"_ftnref7\">[7]<\/a>.<\/td>\n<td width=\"161\">T\u1eeb 0 \u2013 5 \u2013 10% v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn8\" name=\"_ftnref8\">[8]<\/a>.<\/td>\n<td width=\"180\">H\u1ed9 KD c\u00f3 doanh thu <u>&lt;<\/u> 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u00a0kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">7<\/td>\n<td width=\"94\">Thu\u1ebf thu nh\u1eadp.<\/td>\n<td width=\"142\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 0,5 \u2013 2 &#8211; 5% doanh thu, t\u00f9y theo l\u0129nh v\u1ef1c<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn9\" name=\"_ftnref9\">[9]<\/a>.<\/td>\n<td width=\"161\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p su\u1ea5t ph\u1ed5 th\u00f4ng 20%<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn10\" name=\"_ftnref10\">[10]<\/a>.<\/td>\n<td width=\"180\">H\u1ed9 KD c\u00f3 doanh thu <u>&lt;<\/u> 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u00a0kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, nh\u01b0ng l\u1ed7 v\u1eabn ph\u1ea3i n\u1ed9p.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">8<\/td>\n<td width=\"94\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/td>\n<td width=\"142\">Ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi c\u00f3 hi\u1ec3u bi\u1ebft nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 gi\u1eef v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn11\" name=\"_ftnref11\">[11]<\/a>.<\/td>\n<td width=\"161\">Ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n, kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 K\u1ebf to\u00e1n tr\u01b0\u1eddng<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn12\" name=\"_ftnref12\">[12]<\/a>.<\/td>\n<td width=\"180\">\u0110\u1ec1u c\u00f3 Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh ri\u00eang (c\u1ea3 2 \u0111\u1ec1u tr\u00ean 50 trang).<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">9<\/td>\n<td width=\"94\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/td>\n<td width=\"142\">Kh\u00f4ng c\u00f3.<\/td>\n<td width=\"161\">Ph\u1ea3i c\u00f3<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn13\" name=\"_ftnref13\">[13]<\/a>.<\/td>\n<td width=\"180\"><\/td>\n<\/tr>\n<tr>\n<td width=\"28\">10<\/td>\n<td width=\"94\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn14\" name=\"_ftnref14\">[14]<\/a>.<\/td>\n<td width=\"142\">Kh\u00f4ng b\u1eaft bu\u1ed9c<\/td>\n<td width=\"161\">B\u1eaft bu\u1ed9c.<\/td>\n<td width=\"180\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>Ghi ch\u00fa:<\/em><\/strong><\/p>\n<ul>\n<li>Kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u n\u00e0o ph\u00e2n bi\u1ec7t v\u1ec1 quy m\u00f4 v\u1ed1n, doanh thu v\u00e0 l\u1ee3i nhu\u1eadn gi\u1eefa h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p. Trong khi ngo\u00e0i s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng th\u00ec doanh thu v\u00e0 ngu\u1ed3n v\u1ed1n l\u00e0 ti\u00eau ch\u00ed l\u00e0 ti\u00eau ch\u00ed quan tr\u1ecdng \u0111\u1ec3 ph\u00e2n lo\u1ea1i gi\u1eefa doanh nghi\u1ec7p l\u1edbn, v\u1eeba, nh\u1ecf v\u00e0 si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba n\u0103m 2017.<\/li>\n<li>M\u1ed9t doanh nghi\u1ec7p c\u00f3 doanh thu ch\u1ec9 v\u00e0i ch\u1ee5c hay v\u00e0i tr\u0103m tri\u1ec7u\/n\u0103m c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 s\u1ed5 s\u00e1ch ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n doanh nghi\u1ec7p. Nh\u01b0ng m\u1ed9t h\u1ed9 kinh doanh b\u00e1n bu\u00f4n, doanh thu c\u00f3 th\u1ec3 t\u1edbi h\u00e0ng ch\u1ee5c, h\u00e0ng tr\u0103m t\u1ef7, l\u1ee3i nhu\u1eadn h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng th\u00ec ch\u1ee9 kho\u00e1n thu\u1ebf v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ch\u1ee9ng t\u1eeb ho\u00e1 \u0111\u01a1n ki\u1ec3u nh\u01b0 mu\u1ed1n v\u1ebd g\u00ec th\u00ec v\u1ebd.<\/li>\n<li>S\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c n\u1ed1i m\u1ea1ng hi\u1ec7n nay th\u00ec ch\u1ec9 c\u1ea7n 1 k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 l\u00e0m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho h\u00e0ng tr\u0103m doanh nghi\u1ec7p.<\/li>\n<li>N\u1ebfu h\u1ed9 kinh doanh ch\u1ec9 c\u00f3 1 ch\u1ee7 th\u00ec tr\u00e1ch nhi\u1ec7m t\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n, nh\u01b0ng n\u1ebfu h\u1ed9 kinh doanh l\u00e0 2 v\u1ee3 ch\u1ed3ng ho\u1eb7c c\u1ea3 gia \u0111\u00ecnh, th\u00ec ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n v\u1ec1 to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a c\u1ea3 2 v\u1ee3 ch\u1ed3ng ho\u1eb7c c\u1ea3 gia \u0111\u00ecnh. T\u1ee9c r\u1ee7i ro qu\u00e1 cao trong kinh doanh, c\u00f3 th\u1ec3 m\u1ea5t to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a c\u1ea3 2 v\u1ee3 ch\u1ed3ng v\u00e0 c\u1ea3 gia \u0111\u00ecnh, thay v\u00ec l\u00e0 c\u00f4ng ty ho\u1eb7c doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u00ec ch\u1ec9 m\u1ea5t m\u1ed9t ph\u1ea7n t\u00e0i s\u1ea3n (\u0111\u1ed1i v\u1edbi c\u00f4ng ty) v\u00e0 to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a 1 ng\u01b0\u1eddi (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n). Ngo\u00e0i ra, c\u1ea7n lo\u1ea1i b\u1ecf ch\u1ee7 th\u1ec3 h\u1ed9 kinh doanh c\u00f3 t\u1eeb 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean cho \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh v\u1ec1 ch\u1ee7 th\u1ec3 giao d\u1ecbch d\u00e2n s\u1ef1 c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m<\/li>\n<\/ul>\n<p><strong>3. L\u00fd do h\u00ecnh th\u00e0nh v\u00e0 duy tr\u00ec H\u1ed9 kinh doanh:<\/strong><\/p>\n<p>3.1. H\u1ed9 kinh doanh l\u00e0 gi\u1ea3i ph\u00e1p c\u1ea7n thi\u1ebft v\u00e0 t\u1ea5t y\u1ebfu thay th\u1ebf cho th\u00e0nh ph\u1ea7n kinh t\u1ebf t\u01b0 b\u1ea3n t\u01b0 nh\u00e2n, v\u00ec trong r\u1ea5t nhi\u1ec1u n\u0103m, ph\u00e1p lu\u1eadt kh\u00f4ng khuy\u1ebfn kh\u00edch, ch\u1eadm ch\u00ed t\u00ecm m\u1ecdi c\u00e1ch ng\u0103n c\u1ea3n kinh t\u1ebf t\u01b0 nh\u00e2n nh\u01b0:<\/p>\n<ul>\n<li>N\u0103m 1957 th\u00ec \u201ct\u0103ng c\u01b0\u1eddng kinh t\u1ebf x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a, h\u1ea1n ch\u1ebf kinh t\u1ebf t\u01b0 b\u1ea3n t\u01b0 nh\u00e2n\u201d<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn15\" name=\"_ftnref15\">[15]<\/a>;<\/li>\n<li>N\u0103m 1977 ch\u1ec9 \u0111\u1ea1o \u201cTrong qu\u00e1 tr\u00ecnh c\u1ea3i t\u1ea1o x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a, c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf t\u01b0 nh\u00e2n c\u00f2n t\u1ed3n t\u1ea1i trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh nh\u01b0ng ph\u1ea3i ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a kinh t\u1ebf x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a v\u00e0 ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng theo qu\u1ef9 \u0111\u1ea1o c\u1ee7a k\u1ebf ho\u1ea1ch Nh\u00e0 n\u01b0\u1edbc\u201d<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn16\" name=\"_ftnref16\">[16]<\/a>;<\/li>\n<li>Th\u1eadm ch\u00ed \u0111\u1ebfn n\u0103m 1985 v\u1eabn kh\u1eb3ng \u0111\u1ecbnh \u201ckh\u00f4ng duy tr\u00ec th\u00e0nh ph\u1ea7n kinh t\u1ebf t\u01b0 nh\u00e2n, c\u00e1 th\u1ec3\u201d trong vi\u1ec7c b\u00e1n l\u1ebb c\u00e1c m\u1eb7t h\u00e0ng m\u1ef9 ph\u1ea9m cho nhu c\u1ea7u c\u1ee7a nh\u00e2n d\u00e2n<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn17\" name=\"_ftnref17\">[17]<\/a>.<\/li>\n<\/ul>\n<p>3.2. T\u1eeb 1990 mu\u1ed1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p t\u01b0 nh\u00e2n b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 v\u1ed1n ph\u00e1p \u0111\u1ecbnh t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng (nh\u01b0 c\u00e1c c\u1eeda h\u00e0ng d\u1ecbch v\u1ee5) cho \u0111\u1ebfn 240 tri\u1ec7u \u0111\u1ed3ng (thu\u1ef7 \u0111i\u1ec7n)<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn18\" name=\"_ftnref18\">[18]<\/a>; \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e9p c\u1ee7a Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng B\u1ed9 tr\u01b0\u1edfng ho\u1eb7c Ch\u1ee7 t\u1ecbch U\u1ef7 ban Nh\u00e2n d\u00e2n t\u1ec9nh, n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn19\" name=\"_ftnref19\">[19]<\/a>.<\/p>\n<p>3.3. T\u1eeb n\u0103m 2000, \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1eeb n\u0103m 2006 v\u00e0 2014 tr\u1edf \u0111i, m\u1ecdi \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p n\u00f3i chung, doanh nghi\u1ec7p t\u01b0 nh\u00e2n n\u00f3i ri\u00eang \u0111\u00e3 \u0111\u01b0\u1ee3c xo\u00e1 b\u1ecf<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn20\" name=\"_ftnref20\">[20]<\/a>. \u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty g\u1ea7n nh\u01b0 b\u1eb1ng kh\u00f4ng v\u00e0 kh\u00f4ng kh\u00e1c g\u00ec v\u1edbi vi\u1ec7c th\u00e0nh l\u1eadp h\u1ed9 kinh doanh. \u0110\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2005 v\u00e0 2014 cho ph\u00e9p th\u00e0nh l\u1eadp c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n 1 th\u00e0nh vi\u00ean l\u00e0 c\u00e1 nh\u00e2n. V\u00ec v\u1eady h\u1ed9 kinh doanh \u0111\u00e3 th\u1eadt s\u1ef1 h\u1ebft l\u00fd do, vai tr\u00f2 l\u1ecbch s\u1eed. C\u00f2n s\u1ef1 t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n nh\u01b0 l\u00e0 doanh nghi\u1ec7p m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn l\u00e0 doanh nghi\u1ec7p ch\u1ec9 l\u00e0 do s\u1ef1 khi\u1ebfm khuy\u1ebft c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>3.4. Tuy nhi\u00ean, v\u00ec 3 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 1999, 2005, 2014 v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt li\u00ean quan kh\u00e1c v\u1eabn ti\u1ebfp t\u1ee5c quy \u0111\u1ecbnh v\u1ec1 h\u1ed9 kinh doanh m\u1ed9t c\u00e1ch qu\u00e1 s\u01a1 s\u00e0i, d\u1ec5 d\u00e3i, \u0111\u01a1n gi\u1ea3n, n\u00ean \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u00e3 tr\u1edf th\u00e0nh s\u1ef1 l\u1ef1a ch\u1ecdn ch\u1ee7 y\u1ebfu tr\u00ean th\u1ef1c t\u1ebf. Vi\u1ec7c m\u1ed9t ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u c\u00f4ng ty l\u00e0 chuy\u1ec7n b\u00ecnh th\u01b0\u1eddng, nh\u01b0ng m\u1ed9t ng\u01b0\u1eddi \u0111\u1ed3ng th\u1eddi duy tr\u00ec 2 ch\u1ee7 th\u1ec3 kinh doanh l\u00e0 c\u00f4ng ty v\u00e0 h\u1ed9 kinh doanh l\u00e0 \u0111i\u1ec1u c\u1ea7n ph\u1ea3i suy ngh\u0129.<\/p>\n<p><strong>4. H\u1ed9 kinh doanh c\u00f3 v\u00e0 kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd kinh doanh:<\/strong><\/p>\n<p>4.1. \u0110\u1ebfn nay c\u00f3 kho\u1ea3ng 1,6 tri\u1ec7u h\u1ed9 kinh doanh c\u00f3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 kho\u1ea3ng 3,4 tri\u1ec7u h\u1ed9 kinh doanh kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd kinh doanh. Ch\u1ec9 nh\u00f3m n\u00e0y m\u1edbi \u0111\u1eb7t ra y\u00eau c\u1ea7u chuy\u1ec3n \u0111\u1ed5i th\u00e0nh doanh nghi\u1ec7p.<\/p>\n<p><a name=\"_Toc444978438\"><\/a><a name=\"_Toc445800594\"><\/a><a name=\"_Toc476123650\"><\/a><a name=\"_Toc444978437\"><\/a><a name=\"_Toc445800593\"><\/a><a name=\"_Toc476123649\"><\/a>\u00a04.2. Ngo\u00e0i H\u1ed9 kinh doanh ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh, th\u00ec c\u00f2n nhi\u1ec1u H\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn21\" name=\"_ftnref21\">[21]<\/a>:<\/p>\n<p><a name=\"_Toc247354406\"><\/a><a name=\"_Toc247355519\"><\/a>4.2.1. Ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i v\u00e0 t\u00e0i ch\u00ednh quy \u0111\u1ecbnh, \u201cc\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp, th\u01b0\u1eddng xuy\u00ean kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh\u201d, hay n\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00f3 c\u0169ng l\u00e0 c\u00e1 nh\u00e2n kinh doanh nh\u01b0ng l\u1ea1i kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn22\" name=\"_ftnref22\">[22]<\/a>. C\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp, th\u01b0\u1eddng xuy\u00ean kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh l\u00e0 c\u00e1 nh\u00e2n t\u1ef1 m\u00ecnh h\u1eb1ng ng\u00e0y th\u1ef1c hi\u1ec7n m\u1ed9t, m\u1ed9t s\u1ed1 ho\u1eb7c to\u00e0n b\u1ed9 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p v\u1ec1 mua b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m m\u1ee5c \u0111\u00edch sinh l\u1ee3i kh\u00e1c (t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh ho\u1eb7c l\u01b0u \u0111\u1ed9ng), nh\u01b0ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 kh\u00f4ng g\u1ecdi l\u00e0 \u201cth\u01b0\u01a1ng nh\u00e2n\u201d theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i. C\u1ee5 th\u1ec3 bao g\u1ed3m nh\u1eefng c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i sau \u0111\u00e2y<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn23\" name=\"_ftnref23\">[23]<\/a>:<\/p>\n<ul>\n<li><em>Th\u1ee9 nh\u1ea5t,<\/em> bu\u00f4n b\u00e1n rong (bu\u00f4n b\u00e1n d\u1ea1o) l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh (mua rong, b\u00e1n rong ho\u1eb7c v\u1eeba mua rong v\u1eeba b\u00e1n rong), bao g\u1ed3m c\u1ea3 vi\u1ec7c nh\u1eadn s\u00e1ch b\u00e1o, t\u1ea1p ch\u00ed, v\u0103n h\u00f3a ph\u1ea9m c\u1ee7a c\u00e1c th\u01b0\u01a1ngnh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh c\u00e1c s\u1ea3n ph\u1ea9m n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 b\u00e1n rong;<\/li>\n<li><em>Th\u1ee9 hai,<\/em> bu\u00f4n b\u00e1n v\u1eb7t l\u00e0 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n nh\u1eefng v\u1eadt d\u1ee5ng nh\u1ecf l\u1ebb c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh;<\/li>\n<li><em>Th\u1ee9 ba,<\/em> b\u00e1n qu\u00e0 v\u1eb7t l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n qu\u00e0 b\u00e1nh, \u0111\u1ed3 \u0103n, n\u01b0\u1edbc u\u1ed1ng (h\u00e0ng n\u01b0\u1edbc) c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh;<\/li>\n<li><em>Th\u1ee9 t\u01b0,<\/em> bu\u00f4n chuy\u1ebfn l\u00e0 ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng h\u00f3a t\u1eeb n\u01a1i kh\u00e1c v\u1ec1 theo t\u1eebng chuy\u1ebfn \u0111\u1ec3 b\u00e1n cho ng\u01b0\u1eddi mua bu\u00f4n ho\u1eb7c ng\u01b0\u1eddi b\u00e1n l\u1ebb;<\/li>\n<li><em>Th\u1ee9 n\u0103m,<\/em> th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5: \u0111\u00e1nh gi\u00e0y, b\u00e1n v\u00e9 s\u1ed1, ch\u1eefa kh\u00f3a, s\u1eeda ch\u1eefa xe, tr\u00f4ng gi\u1eef xe, r\u1eeda xe, c\u1eaft t\u00f3c, v\u1ebd tranh, ch\u1ee5p \u1ea3nh v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh;<\/li>\n<li><em>Th\u1ee9 s\u00e1u,<\/em> c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp, th\u01b0\u1eddng xuy\u00ean kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh kh\u00e1c.<\/li>\n<\/ul>\n<p><a name=\"_Toc115580175\"><\/a><a name=\"_Toc193968141\"><\/a>\u00a04.2.2. Ph\u00e1p lu\u1eadt doanh nghi\u1ec7p quy \u0111\u1ecbnh, h\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m, ng\u01b0 nghi\u1ec7p, l\u00e0m mu\u1ed1i v\u00e0 nh\u1eefng ng\u01b0\u1eddi b\u00e1n h\u00e0ng rong, qu\u00e0 v\u1eb7t, bu\u00f4n chuy\u1ebfn, kinh doanh l\u01b0u \u0111\u1ed9ng, l\u00e0m d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp th\u1ea5p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kinh doanh c\u00e1c ng\u00e0nh, ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n. M\u1ee9c thu nh\u1eadp th\u1ea5p \u0111\u1ed1i v\u1edbi t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng<a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftn24\" name=\"_ftnref24\">[24]<\/a>.<\/p>\n<p>4.2.3. C\u00f2n 3,4 tri\u1ec7u h\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh n\u00eau tr\u00ean th\u00ec c\u0169ng kh\u00f4ng bao gi\u1edd \u0111\u1eb7t ra v\u1ea5n \u0111\u1ec1 chuy\u1ec3n th\u00e0nh doanh nghi\u1ec7p.<\/p>\n<p><strong>5. Gi\u1ea3i ph\u00e1p \u0111\u1ec1 xu\u1ea5t:<\/strong><\/p>\n<p>5.1. Kh\u00f4ng ph\u1ea3i l\u1ef1a ch\u1ecdn chuy\u1ec3n hay kh\u00f4ng chuy\u1ec3n \u0111\u1ed5i, m\u00e0 ph\u1ea3i th\u1eeba nh\u1eadn h\u1ed9 kinh doanh c\u00f3 \u0111\u0103ng k\u00fd kinh doanh, t\u1ee9c \u0111\u00e3 \u0111\u1ea1t \u0111\u1ebfn 1 quy m\u00f4 nh\u1ea5t \u0111\u1ecbnh l\u00e0 doanh nghi\u1ec7p. T\u1ee9c th\u1eeba nh\u1eadn 1,6 tri\u1ec7u h\u1ed9 \u0111ang \u0111\u0103ng k\u00fd kinh doanh l\u00e0 m\u1ed9t lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/p>\n<p>5.2. \u0110\u1ed1i v\u1edbi 3,4 tri\u1ec7u h\u1ed9 kinh doanh c\u00f2n l\u1ea1i, v\u00ec quy m\u00f4 nh\u1ecf, v\u1eabn \u0111\u01b0\u1ee3c kinh doanh m\u00e0 kh\u00f4ng bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh, th\u00ec c\u0169ng kh\u00f4ng y\u00eau c\u1ea7u ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh v\u00e0 t\u1ea5t nhi\u00ean kh\u00f4ng bao gi\u1edd \u0111\u1eb7t ra v\u1ea5n \u0111\u1ec1 ph\u1ea3i n\u00e2ng l\u00ean th\u00e0nh doanh nghi\u1ec7p.<\/p>\n<p>5.3. C\u1ea7n c\u00f3 quy \u0111\u1ecbnh theo l\u1ed9 tr\u00ecnh t\u0103ng d\u1ea7n y\u00eau c\u1ea7u m\u1ed7i n\u0103m kho\u1ea3ng 10% trong kho\u1ea3ng 10 n\u0103m \u0111\u1ec3 kh\u00f4ng c\u00f2n kho\u1ea3ng c\u00e1ch gi\u1eefa h\u1ed9 kinh doanh v\u1edbi doanh nghi\u1ec7p, \u00edt nh\u1ea5t l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf. Tr\u01b0\u1edbc m\u1eaft 1 v\u00e0i n\u0103m c\u0169ng ch\u01b0a \u0111\u00f2i h\u1ecfi thay \u0111\u1ed5i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u\/n\u0103m \u0111ang \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. K\u1ebf to\u00e1n tr\u01b0\u1edbc m\u1eaft g\u1ea7n nh\u01b0 c\u0169. \u0110\u01b0\u01a1ng nhi\u00ean l\u00e0 \u0111\u01a1n gi\u1ea3n h\u01a1n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi ban h\u00e0nh.<\/p>\n<p>5.4. T\u1ee9c v\u1ec1 c\u01a1 b\u1ea3n, c\u1ea7n b\u1ea3o \u0111\u1ea3m cho h\u1ed9 kinh doanh v\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 nh\u01b0 hi\u1ec7n nay, ngo\u1ea1i tr\u1eeb nh\u1eefng g\u00ec t\u1ed1t h\u01a1n, gia t\u0103ng quy\u1ec1n l\u1ee3i h\u01a1n, ch\u1eb3ng h\u1ea1n nh\u01b0 kh\u00f4ng gi\u1edbi h\u1ea1n \u1edf 1 \u0111\u1ecba \u0111i\u1ec3m kinh doanh v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c thu\u00ea d\u01b0\u1edbi 10 lao \u0111\u1ed9ng.<\/p>\n<p>5.5. T\u00f3m l\u1ea1i, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p d\u00f9 kh\u00e1c nhau bao nhi\u00eau th\u00ec v\u1eabn \u0111\u1ec1u ph\u1ea3i c\u00f3 m\u1ed9t \u0111\u00f2i h\u1ecfi xu\u1ea5t ph\u00e1t, m\u1ed9t y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u, m\u1ed9t ti\u00eau chu\u1ea9n n\u1ec1n t\u1ea3ng hay m\u1ed9t m\u1eb7t b\u1eb1ng c\u01a1 s\u1edf, ch\u1ee9 kh\u00f4ng th\u1ec3 h\u1ed9 kinh doanh th\u00ec \u0111o t\u1eeb m\u1eb7t bi\u1ec3n, c\u00f2n \u0111o t\u1eeb ch\u00e2n n\u00fai. Tuy nhi\u00ean, kh\u00f4ng th\u1ec3 b\u1eaft h\u1ed9 kinh doanh chuy\u1ec3n th\u00e0nh doanh nghi\u1ec7p ph\u1ea3i s\u1ed1ng v\u00e0 kh\u00f3 s\u1ed1ng nh\u01b0 doanh nghi\u1ec7p si\u00eau nh\u1ecf hi\u1ec7n nay, m\u00e0 l\u00e0 ph\u1ea3i l\u00e0m cho c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf d\u1ec5 s\u1ed1ng nh\u01b0 h\u1ed9 kinh doanh. N\u1ebfu kh\u00f4ng n\u00e2ng \u0111\u01b0\u1ee3c chu\u1ea9n h\u1ed9 kinh doanh l\u00ean, th\u00ec bu\u1ed9c ph\u1ea3i h\u1ea1 chu\u1ea9n doanh nghi\u1ec7p si\u00eau nh\u1ecf xu\u1ed1ng.\/.<\/p>\n<p><em>H\u00e0 N\u1ed9i <\/em><em>04-4-2019<\/em><em>\u00a0\u00a0\u00a0\u00a0 <\/em><\/p>\n<p><em>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/em><\/p>\n<h2><em>\u00dd ki\u1ebfn t\u1ea1i H\u1ed9i th\u1ea3o:<\/em><\/h2>\n<ol>\n<li>Kh\u00f4ng ph\u1ea3i h\u00f4m nay m\u1edbi n\u00f3i, t\u00f4i n\u00f3i l\u00e2u r\u1ed3i, vi\u1ebft th\u00e0nh s\u00e1ch m\u1ea5y n\u0103m r\u1ed3i.<\/li>\n<li>B\u00e0n v\u1ec1 h\u1ed9 KD c\u00f3 \u0111\u0103ng k\u00fd KD, 1,6 tri\u1ec7u ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u1eaft c\u1ea3 5 tri\u1ec7u h\u1ed9.<\/li>\n<li>Theo quy m\u00f4 n\u00f3 c\u00f3 th\u1ec3 nh\u01b0 DN si\u00eau nh\u1ecf, nh\u1ecf, v\u1eeba, th\u1eadm ch\u00ed l\u1edbn.<\/li>\n<li>Theo Lu\u1eadt DN n\u00f3 l\u00e0 DN, v\u00ec l\u00e0 ch\u1ee7 th\u1ec3 kinh doanh chuy\u00ean nghi\u1ec7p. Quy \u0111\u1ecbnh n\u00f3 trong Lu\u1eadt DN th\u00ec \u0111\u00e3 m\u1eb7c nhi\u00ean th\u1eeba nh\u1eadn n\u00f3 l\u00e0 DN r\u1ed3i.<\/li>\n<li>Theo Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i n\u00f3 l\u00e0 th\u01b0\u01a1ng nh\u00e2n nh\u01b0 m\u1ecdi th\u01b0\u01a1ng nh\u00e2n.<\/li>\n<li>Theo B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u00f3 kh\u00f4ng c\u00f2n n\u1eefa hay n\u00f3 ch\u1ec9 c\u00f2n c\u00e1i v\u1ecf, kh\u00f4ng c\u00f3 ru\u1ed9t.<\/li>\n<li>Tr\u01b0\u1edbc th\u1eddi \u0111\u1ed5i m\u1edbi, n\u00f3 c\u00f3 l\u00fd v\u00ec khi c\u1ea5m DN t\u01b0 nh\u00e2n, th\u00ec ph\u1ea3i m\u1edf h\u1ed9 KD; nh\u01b0ng t\u1eeb khi \u0111\u1ed5i m\u1edbi, n\u00f3 tr\u1edf th\u00e0nh v\u00f4 l\u00fd v\u00ec m\u1edf h\u1ebft c\u1ee1 DN, nh\u01b0ng v\u1eabn \u0111\u00f3ng b\u0103ng h\u1ed9 kinh doanh. M\u00e0 l\u1ea1i kh\u00f4ng h\u1eb3n l\u00e0 \u0111\u00f3ng, hay n\u00f3i \u0111\u00fang h\u01a1n, v\u1eeba \u0111\u00f3ng qu\u00e1 ch\u1eb7t, v\u1eeba m\u1edf toang ho\u00e1, kh\u00e1c h\u1eb3n DN.<\/li>\n<li>N\u1ebfu c\u1ed9ng \u0111\u1ed3ng DN \u0111\u00f4ng \u0111\u1ea3o t\u1edbi h\u00e0ng tri\u1ec7u v\u00e0 c\u00f3 vai tr\u00f2 to l\u1edbn r\u1ed3i th\u00ec s\u1ee3 g\u00ec s\u1ee3 g\u00ec s\u1ef1 nh\u0169ng nhi\u1ec5u, g\u00e2y kh\u00f3 d\u1ec5 c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd. Khi \u0111\u00f3 h\u1ecd bu\u1ed9c ph\u1ea3i thay \u0111\u1ed5i c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p.<\/li>\n<\/ol>\n<p>LS H\u1ea3i ph\u1ea3n bi\u1ec7n th\u00ec c\u00e0ng th\u1ea5y r\u00f5 l\u00e0 ph\u1ea3i x\u1eed l\u00fd b\u1ea5t c\u1eadp c\u1ee7a h\u1ed9 KD theo h\u01b0\u1edbng n\u00f3 c\u1ea7n nh\u01b0 DN. Kh\u00f4ng lo\u1ea1i b\u1ecf, m\u00e0 chia \u0111\u00f4i t\u1ef1 nguy\u1ec7n thay \u0111\u1ed5i &amp; gi\u1eef nguy\u00ean, nh\u01b0ng \u0111\u1ecbnh v\u1ecb l\u1ea1i.<\/p>\n<p>T\u1ef1 nguy\u1ec7n c\u00f3 th\u1ec3 chuy\u1ec3n th\u00e0nh DNTN 1 ch\u1ee7, ch\u00ednh l\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 \u0110KKD n\u1ed9p thu\u1ebf doanh thu v\u00e0 thu\u1ebf thu nh\u1eadp KD, c\u00f2n c\u00e1 nh\u00e2n KD kh\u00f4ng \u0110KKD th\u00ec n\u1ed9p thu\u00ea thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00f4ng ty TNHH 1 ch\u1ee7, c\u00f4ng ty TNHH v\u00e0 c\u00f4ng ty CP nhi\u1ec1u ch\u1ee7. C\u00f2n gi\u1eef nguy\u00ean th\u00ec l\u00e0 vi\u1ec7c th\u1eeba nh\u1eadn, hay chuy\u1ec3n th\u00e0nh m\u1ed9t lo\u1ea1i h\u00ecnh DN ph\u00f9 h\u1ee3p, nh\u1eb9 nh\u00e0ng, \u0111\u01a1n gi\u1ea3n h\u01a1n c\u00e1c y\u00eau c\u1ea7u v\u1edbi DNTN hi\u1ec7n h\u00e0nh.<\/p>\n<p>C\u00f4ng nh\u1eadn 1 lo\u1ea1i h\u00ecnh l\u00e0 d\u0129 ho\u00e0 vi qu\u00fd, nh\u01b0ng c\u0169ng r\u1ea5t d\u1ec5, ch\u1eb3ng v\u01b0\u1edbng m\u1eafc g\u00ec v\u1ec1 ph\u00e1p l\u00fd. N\u00f3 l\u00e0 DNTN, nh\u01b0ng tr\u01b0\u1edbc m\u1eaft kho\u00e1n thu\u1ebf, kh\u00f4ng VAT, r\u1ed3i d\u1ea7n s\u1eeda \u0111\u1ed5i, n\u00e2ng c\u1ea5p, d\u1ef1 ki\u1ebfn 10 n\u0103m. Nh\u01b0ng ph\u1ea3i b\u1eaft \u0111\u1ea7u t\u1eeb b\u00e2y gi\u1edd. Chi ph\u00ed v\u00e0 chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng \u0111\u00e1ng g\u00ec, v\u00ec d\u1ea7n d\u1ea7n, kh\u00f4ng thay \u0111\u1ed5i th\u00ec v\u1eabn ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c \u0111\u00f3.<\/p>\n<p>Ph\u1ea7n l\u1edbn h\u1ed9 KD \u0110KKD v\u1eabn \u1edf huy\u1ec7n.<\/p>\n<p>NHNN t\u00e0i kho\u1ea3n, cho vay.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><em>\u00a0<\/em><\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref1\" name=\"_ftn1\">[1]<\/a> \u00a0 Kho\u1ea3n 16 v\u00e0 1 \u0110i\u1ec1u 4 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2015 gi\u1ea3i th\u00edch<em>.<\/em><\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref2\" name=\"_ftn2\">[2]<\/a> \u00a0 Kho\u1ea3n 2 \u0110i\u1ec1u 212 v\u1ec1 \u201cHi\u1ec7u l\u1ef1c thi h\u00e0nh\u201d, Lu\u1eadt doanh nghi\u1ec7p n\u0103m 2014.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref3\" name=\"_ftn3\">[3]<\/a> \u00a0 Ri\u00eang \u0111i\u1ec1u ki\u1ec7n n\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 66 v\u1ec1 \u201cH\u1ed9 kinh doanh\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP ng\u00e0y 14-9-2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u201c\u0110\u0103ng k\u00fd doanh nghi\u1ec7p\u201d (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 108\/2018\/N\u0110-CP ng\u00e0y 23-8-2018) (Lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh).<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref4\" name=\"_ftn4\">[4]<\/a> \u00a0 Kho\u1ea3n 2 \u0110i\u1ec1u 212 v\u1ec1 \u201cHi\u1ec7u l\u1ef1c thi h\u00e0nh\u201d, Lu\u1eadt doanh nghi\u1ec7p n\u0103m 2014: \u201c2. H\u1ed9 kinh doanh s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean t\u1eeb 10 lao \u0111\u1ed9ng tr\u1edf l\u00ean ph\u1ea3i \u0111\u0103ng k\u00fd\u00a0th\u00e0nh l\u1eadp doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y\u201d. Nh\u01b0 v\u1eady s\u1eed d\u1ee5ng \u0111\u00fang 10 lao \u0111\u1ed9ng th\u00ec ph\u1ea3i th\u00e0nh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref5\" name=\"_ftn5\">[5]<\/a> \u00a0 Kho\u1ea3n 1 \u0110i\u1ec1u 6 v\u1ec1 \u201cTi\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 39\/2018\/N\u0110-CP ng\u00e0y 11-3-2018 c\u1ee7a Ch\u00ednh ph\u1ee7 \u201cQuy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u\u00a0 c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref6\" name=\"_ftn6\">[6]<\/a> \u00a0 Kho\u1ea3n 1 \u0110i\u1ec1u 3 v\u1ec1 \u201cMi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i\u201d, Kho\u1ea3n 1 v\u00e0 2 \u0110i\u1ec1u 4. M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0139\/2016\/N\u0110-CP ng\u00e0y 04-10-2016 \u201cQuy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref7\" name=\"_ftn7\">[7]<\/a> \u00a0 \u0110i\u1ec1u 2 v\u1ec1 \u201cPh\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n\u201d; \u0110i\u1ec1u 3 v\u1ec1 \u201cPh\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh: \u0110i\u1ec1u 4 v\u1ec1 \u201cPh\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n\u201d; \u0110i\u1ec1u 5 v\u1ec1 \u201cPh\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p\u201d, Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15-6-2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u201cH\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh; h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12-02-2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref8\" name=\"_ftn8\">[8]<\/a> \u00a0 \u0110i\u1ec1u 8 v\u1ec1 \u201cThu\u1ebf su\u1ea5t\u201d, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2008 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013 v\u00e0 2016).<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref9\" name=\"_ftn9\">[9]<\/a> \u00a0 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC nh\u01b0 \u0111\u1ed1i v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Thu\u1ebf thu\u00a0 nh\u1eadp 5% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p l\u00e0 l\u00e0 5%.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref10\" name=\"_ftn10\">[10]<\/a> \u0110i\u1ec1u 10 v\u1ec1 \u201cThu\u1ebf su\u1ea5t\u201d, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013). Ri\u00eang thu\u1ebf su\u1ea5t \u0111\u1eb7c bi\u1ec7t \u201c\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u, kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c t\u1ea1i Vi\u1ec7t Nam t\u1eeb 32% \u0111\u1ebfn 50% ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh\u201d theo quy \u0111\u1ecbnh t\u1ecba kho\u1ea3n 3, \u0110i\u1ec1u 10 v\u1ec1 \u201cThu\u1ebf su\u1ea5t\u201d v\u00e0 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i l\u00e0 5% theo \u0110i\u1ec1u 13 v\u1ec1 \u201c\u01afu \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref11\" name=\"_ftn11\">[11]<\/a> \u0110i\u1ec1u 23 v\u1ec1 \u201cK\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, h\u1ed9 kinh doanh v\u00e0 t\u1ed5 h\u1ee3p t\u00e1c, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i\u201d Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 174\/2016\/N\u0110-CP ng\u00e0y 30-12-2016 c\u1ee7a Ch\u00ednh ph\u1ee7 \u201cQuy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n\u201d; \u0110i\u1ec1u 6 \u201cCh\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u1ed9 kinh doanh\u201d ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 169\/2000\/Q\u0110-BTC ng\u00e0y 25-10-2000 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 131\/2002\/Q\u0110-BTC ng\u00e0y 18-10-2002).<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref12\" name=\"_ftn12\">[12]<\/a> \u0110i\u1ec3m b, kho\u1ea3n 2, \u0110i\u1ec1u 20 v\u1ec1 \u201cK\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 174\/2016\/N\u0110-CP ng\u00e0y 30-12-2016 c\u1ee7a Ch\u00ednh ph\u1ee7 \u201cQuy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n\u201d; \u0110i\u1ec1u 8. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n\u201d, Th\u00f4ng t\u01b0 s\u1ed1 132\/2018\/TT-BTC ng\u00e0y 28-12-2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i chnhs \u201cH\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p si\u00eau nh\u1ecf\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref13\" name=\"_ftn13\">[13]<\/a> Th\u00f4ng t\u01b0 s\u1ed1 132\/2018\/TT-BTC ng\u00e0y 28-12-2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i chnhs \u201cH\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p si\u00eau nh\u1ecf\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref14\" name=\"_ftn14\">[14]<\/a> Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14-5-2019 c\u1ee7a Ch\u00ednh ph\u1ee7 \u201cQuy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17-01-2014); \u0111i\u1ec3m a, kho\u1ea3n 2, \u0110i\u1ec1u 2 v\u1ec1 \u201cPh\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n\u201d, Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15-6-2016<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref15\" name=\"_ftn15\">[15]<\/a> M\u1ee5c 3, Ph\u1ea7n E,\u00a0 Ch\u1ec9 th\u1ecb s\u1ed1 252\u2013BTN\/VVG ng\u00e0y 11-11-1957 c\u1ee7a B\u1ed9 Th\u01b0\u01a1ng nghi\u1ec7p v\u1ec1 vi\u1ec7c \u201cPh\u00e2n c\u00f4ng quy\u1ebft \u0111\u1ecbnh gi\u00e1 c\u1ea3\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref16\" name=\"_ftn16\">[16]<\/a> Ch\u1ec9 th\u1ecb s\u1ed1 212-TTg ng\u00e0y 15-5-1977 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c \u201cX\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch nh\u00e0 n\u01b0\u1edbc 5 n\u0103m (1976 \u2013 1980) v\u00e0 k\u1ebf ho\u1ea1ch n\u0103m 1978\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref17\" name=\"_ftn17\">[17]<\/a> \u0110i\u1ec1u 13, B\u1ea3n Quy \u0111\u1ecbnh v\u1ec1 \u201cC\u1ea3i t\u1ea1o s\u1eafp x\u1ebfp l\u1ea1i s\u1ea3n xu\u1ea5t v\u00e0 qu\u1ea3n l\u00fd kinh doanh ng\u00e0nh m\u1ef9 ph\u1ea9m th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh\u201d, ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 246\/Q\u0110-UB ng\u00e0y 07-12-1985 c\u1ee7a UBND TP H\u1ed3 Ch\u00ed Minh.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref18\" name=\"_ftn18\">[18]<\/a> \u201cDanh m\u1ee5c v\u1ed1n ph\u00e1p \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng ng\u00e0nh ngh\u1ec1\u201d, ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 221-H\u0110BT ng\u00e0y 23-7-1991 c\u1ee7a H\u1ed9i \u0111\u1ed3ng B\u1ed9 tr\u01b0\u1edfng \u201cQuy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ho\u00e1 m\u1ed9t s\u1ed1 \u0111i\u1ec1u quy \u0111\u1ecbnh trong Lu\u1eadt doanh nghi\u1ec7p t\u01b0 nh\u00e2n\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref19\" name=\"_ftn19\">[19]<\/a> \u0110i\u1ec1u 3 v\u00e0 4, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 221-H\u0110BT ng\u00e0y 23-7-1991 c\u1ee7a H\u1ed9i \u0111\u1ed3ng B\u1ed9 tr\u01b0\u1edfng \u201cQuy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ho\u00e1 m\u1ed9t s\u1ed1 \u0111i\u1ec1u quy \u0111\u1ecbnh trong Lu\u1eadt Doanh nghi\u1ec7p t\u01b0 nh\u00e2n\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref20\" name=\"_ftn20\">[20]<\/a> C\u00e1c Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 1999, 2005 v\u00e0 2014.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref21\" name=\"_ftn21\">[21]<\/a> M\u1ee5c 9.4 S\u00e1ch Lu\u1eadn gi\u1ea3i v\u1ec1 Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, NXB Ch\u00ednh tr\u1ecb Qu\u1ed1c gia S\u1ef1 th\u1eadt, t\u00e1i b\u1ea3n n\u0103m 2018.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref22\" name=\"_ftn22\">[22]<\/a> Kho\u1ea3n 3 \u0110i\u1ec1u 2 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng\u201d, Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i n\u0103m 2005; kho\u1ea3n 1 \u0110i\u1ec1u 19 v\u1ec1 \u201cKhai thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u201d, Th\u00f4ng t\u01b0 s\u1ed1 28\/2011\/TT-BTC ng\u00e0y 28-02-2011 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u201ch\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25-5-2007 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 106\/2010\/N\u0110-CP ng\u00e0y 28-10-2010 c\u1ee7a Ch\u00ednh ph\u1ee7\u201d. xxx<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref23\" name=\"_ftn23\">[23]<\/a> Kho\u1ea3n 1 \u0110i\u1ec1u 3 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 39\/2007\/N\u0110-CP ng\u00e0y 16-3-2007 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u201cC\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp, th\u01b0\u1eddng xuy\u00ean kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/0355556F-7DD3-49BD-903C-A602A5CE5E6D#_ftnref24\" name=\"_ftn24\">[24]<\/a> Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146-H\u0110BT ng\u00e0y 26-11-1986 c\u1ee7a H\u1ed9i \u0111\u1ed3ng B\u1ed9 tr\u01b0\u1edfng v\u1ec1 ph\u00e1t tri\u1ec3n kinh t\u1ebf gia \u0111\u00ecnh; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29-H\u0110BT ng\u00e0y 09-3-1988 c\u1ee7a H\u1ed9i \u0111\u1ed3ng B\u1ed9 tr\u01b0\u1edfng \u201cQuy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi kinh t\u1ebf gia \u0111\u00ecnh trong s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i\u201d; kho\u1ea3n 2 \u0110i\u1ec1u 66 v\u1ec1 \u201cH\u1ed9 kinh doanh\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP ng\u00e0y 14-9-2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u201c\u0110\u0103ng k\u00fd doanh nghi\u1ec7p\u201d.","protected":false},"excerpt":{"rendered":"<p>(ANVI) &#8211; Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean VIAC tham lu\u1eadn t\u1ea1i T\u1ecda \u0111\u00e0m Nghi\u00ean c\u1ee9u khung kh\u1ed5 ph\u00e1p l\u00fd cho h\u1ed9 kinh doanh theo Lu\u1eadt Doanh nghi\u1ec7p, do VCCI t\u1ed5 ch\u1ee9c. H\u1ed9 kinh doanh ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u l\u00e0 nh\u1eefng [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2621,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-2619","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","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>330. 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