{"id":32111,"date":"2010-10-18T10:59:15","date_gmt":"2010-10-18T03:59:15","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32111"},"modified":"2024-01-11T08:50:57","modified_gmt":"2024-01-11T01:50:57","slug":"158-nghi-dinh-huong-dan-luat-doanh-nghiep-chua-go-duoc-het-vuong-mac","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/158-nghi-dinh-huong-dan-luat-doanh-nghiep-chua-go-duoc-het-vuong-mac\/","title":{"rendered":"158. Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Doanh nghi\u1ec7p: Ch\u01b0a g\u1ee1 \u0111\u01b0\u1ee3c h\u1ebft v\u01b0\u1edbng m\u1eafc"},"content":{"rendered":"(KD) – Nh\u1eb1m ti\u1ebfp t\u1ee5c th\u00e1o g\u1ee1 nh\u1eefng v\u01b0\u1edbng m\u1eafc cho doanh nghi\u1ec7p, Ch\u00ednh ph\u1ee7 m\u1edbi ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102 ng\u00e0y 01\/10\/2010 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf cho Ngh\u1ecb \u0111\u1ecbnh 139 n\u0103m 2007. Tuy nhi\u00ean, ngay t\u1eeb khi so\u1ea1n th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn kh\u00e1c nhau v\u1ec1 c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u00f3 g\u1ee1 \u0111\u01b0\u1ee3c c\u00e1c v\u01b0\u1edbng m\u1eafc, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p hay kh\u00f4ng. <\/strong><\/p>\n

Nh\u1eefng quy \u0111\u1ecbnh tr\u00e1i lu\u1eadt<\/strong><\/p>\n

\"\"<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c,<\/strong>
\nGi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI
\n———————————-<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh H\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi mang t\u00ednh \u0111\u1ed9t ph\u00e1, th\u00e1o g\u1ee1 \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 “v\u00f2ng kim c\u00f4”, gi\u1ea3i tho\u00e1t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p b\u1ebf t\u1eafc cho doanh nghi\u1ec7p. Tuy nhi\u00ean, ch\u00ednh v\u00ec s\u1ef1 m\u1ea1nh d\u1ea1n v\u01b0\u1ee3t b\u1eadc n\u00e0y, v\u1edbi nh\u1eefng n\u1ed9i dung bao tr\u00f9m c\u1ea3 th\u00f4ng t\u01b0 l\u1eabn Lu\u1eadt Doanh nghi\u1ec7p, n\u00ean l\u1ea1i d\u1eabn \u0111\u1ebfn nhi\u1ec1u \u0111i\u1ec3m b\u1ea5t c\u1eadp.
\nNgh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n c\u00f3 hai th\u00e0nh vi\u00ean, n\u1ebfu c\u00f3 th\u00e0nh vi\u00ean l\u00e0 c\u00e1 nh\u00e2n l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty b\u1ecb t\u1ea1m gi\u1eef, t\u1ea1m giam, tr\u1ed1n kh\u1ecfi n\u01a1i c\u01b0 tr\u00fa, b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 ho\u1eb7c b\u1ecb T\u00f2a \u00e1n t\u01b0\u1edbc quy\u1ec1n h\u00e0nh ngh\u1ec1 v\u00ec ph\u1ea1m c\u00e1c t\u1ed9i bu\u00f4n l\u1eadu, l\u00e0m h\u00e0ng gi\u1ea3, kinh doanh tr\u00e1i ph\u00e9p, tr\u1ed1n thu\u1ebf, l\u1eeba d\u1ed1i kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c t\u1ed9i kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec th\u00e0nh vi\u00ean c\u00f2n l\u1ea1i \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty cho \u0111\u1ebfn khi c\u00f3 quy\u1ebft \u0111\u1ecbnh m\u1edbi c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng th\u1ec3 quy \u0111\u1ecbnh th\u00e0nh vi\u00ean c\u00f2n l\u1ea1i \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, v\u00ec \u0111\u00e3 t\u1ea1o ra m\u1ed9t ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt \u0111\u01b0\u01a1ng nhi\u00ean kh\u00f4ng h\u1ec1 c\u00f3 trong lu\u1eadt, m\u00e0 ch\u1ec9 c\u00f3 th\u1ec3 quy \u0111\u1ecbnh th\u00e0nh vi\u00ean c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty.
\nQuy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u00e0nh c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n c\u0169ng tr\u00e1i lu\u1eadt, v\u00ec Lu\u1eadt Doanh nghi\u1ec7p ch\u1ec9 quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i c\u00f4ng ty, trong \u0111\u00f3 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u00e0nh c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n.
\n<\/em><\/strong><\/p>\n

Nh\u1eefng h\u01b0\u1edbng d\u1eabn ch\u01b0a r\u00f5 r\u00e0ng <\/strong><\/p>\n

Ts. L\u00ea N\u1ebft,<\/strong>
\nLu\u1eadt s\u01b0 th\u00e0nh vi\u00ean
\nC\u00f4ng ty Lu\u1eadt LCT Lawyers
\n———————————-<\/p>\n

Quy \u0111\u1ecbnh vi\u1ec7c g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p s\u1ebd g\u00e2y kh\u00f3 kh\u0103n cho c\u00e1c c\u00f4ng ty c\u1ea7n huy \u0111\u1ed9ng v\u1ed1n trong th\u1eddi gian d\u00e0i h\u01a1n, ho\u1eb7c trong tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n ch\u01b0a th\u1ec3 tri\u1ec3n khai ngay trong v\u00f2ng 90 ng\u00e0y. \u0110i\u1ec1u n\u00e0y c\u0169ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p (ch\u1ec9 y\u00eau c\u1ea7u 20% v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c g\u00f3p \u0111\u1ee7 trong v\u00f2ng 90 ng\u00e0y). V\u00ec th\u1ebf c\u1ea7n quy \u0111\u1ecbnh l\u1ea1i cho ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt Doanh nghi\u1ec7p.
\nV\u1ec1 quy\u1ec1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, Ngh\u1ecb \u0111\u1ecbnh ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn n\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i chi\u1ebfm kh\u00f4ng qu\u00e1 49% song sau n\u00e0y doanh nghi\u1ec7p gi\u1ea3m v\u1ed1n, hay nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i mua th\u00eam d\u1eabn \u0111\u1ebfn t\u1ec9 l\u1ec7 cao h\u01a1n 49% th\u00ec c\u00f3 c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 kh\u00f4ng.
\nN\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i chi\u1ebfm kh\u00f4ng qu\u00e1 49% th\u00ec c\u00f3 \u00e1p d\u1ee5ng c\u00e1c h\u1ea1n ch\u1ebf c\u1ee7a T\u1ed5 ch\u1ee9c Th\u01b0\u01a1ng m\u1ea1i th\u1ebf gi\u1edbi (WTO) kh\u00f4ng (th\u00ed d\u1ee5 th\u00e0nh l\u1eadp c\u00f4ng ty ph\u00e2n ph\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f3 qu\u00e1 m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m kinh doanh, hay th\u00e0nh l\u1eadp nh\u00e0 h\u00e0ng ph\u1ea3i bao g\u1ed3m \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng d\u1ef1 \u00e1n kh\u00e1ch s\u1ea1n). N\u1ebfu quy \u0111\u1ecbnh kh\u00f4ng r\u00f5, s\u1ebd d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng Ngh\u1ecb \u0111\u1ecbnh 139 (s\u1eeda \u0111\u1ed5i) m\u00e2u thu\u1eabn v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 108 (s\u1eeda \u0111\u1ed5i), ho\u1eb7c m\u00e2u thu\u1eabn so v\u1edbi cam k\u1ebft WTO.
\nCh\u01b0a kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c nh\u1eefng t\u1ed3n t\u1ea1i <\/strong><\/p>\n

Ths. Nguy\u1ec5n Th\u1ecb Y\u1ebfn,<\/strong>
\nKhoa Ph\u00e1p lu\u1eadt Kinh t\u1ebf,
\n\u0110\u1ea1i h\u1ecdc Lu\u1eadt H\u00e0 N\u1ed9i
\n———————————-<\/p>\n

N\u0110139\/2007 quy \u0111\u1ecbnh Danh m\u1ee5c ng\u00e0nh ngh\u1ec1 c\u1ea5m kinh doanh g\u1ed3m 14 ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea c\u1ee5 th\u1ec3. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh d\u1ef1 b\u00e1o c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 kh\u1eafc ph\u1ee5c nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p li\u1ec7t k\u00ea, m\u1ee5c cu\u1ed1i c\u00f9ng c\u00f3 \u0111\u01b0a th\u00eam: C\u00e1c ng\u00e0nh ngh\u1ec1 c\u1ea5m kinh doanh kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c lu\u1eadt, ph\u00e1p l\u1ec7nh v\u00e0 ngh\u1ecb \u0111\u1ecbnh chuy\u00ean ng\u00e0nh. Ngh\u1ecb \u0111\u1ecbnh 102 v\u1eabn gi\u1eef nguy\u00ean quy \u0111\u1ecbnh n\u00e0y. Quy \u0111\u1ecbnh n\u00e0y b\u1ed9c l\u1ed9 h\u1ea1n ch\u1ebf l\u00e0 kh\u00f4ng bao qu\u00e1t \u0111\u01b0\u1ee3c h\u1ebft c\u00e1c ng\u00e0nh ngh\u1ec1 ph\u00e1p lu\u1eadt c\u1ea5m kinh doanh.
\nKhi c\u00f3 m\u1ed9t quan h\u1ec7 m\u1edbi ph\u00e1t sinh, nh\u00e0 kinh doanh c\u0169ng nh\u01b0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng bi\u1ebft \u0111\u00e2y l\u00e0 l\u0129nh v\u1ef1c b\u1ecb c\u1ea5m kinh doanh hay \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh (v\u00ec kh\u00f4ng c\u00f3 trong Danh m\u1ee5c c\u1ea5m nh\u01b0ng c\u0169ng ch\u01b0a ch\u1eafc \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e9p), do \u0111\u00f3 g\u00e2y l\u00fang t\u00fang cho ch\u1ee7 th\u1ec3 \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt v\u00e0 l\u00e0m m\u1ea5t th\u1eddi c\u01a1 kinh doanh c\u1ee7a c\u00e1c nh\u00e0 kinh doanh. H\u01a1n n\u1eefa, t\u1ed3n t\u1ea1i s\u1ef1 kh\u00f4ng t\u01b0\u01a1ng th\u00edch trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ng\u00e0nh ngh\u1ec1 c\u1ea5m kinh doanh v\u00e0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.
\nC\u1ee5 th\u1ec3, quy \u0111\u1ecbnh kinh doanh d\u1ecbch v\u1ee5 t\u1ed5 ch\u1ee9c \u0111\u00e1nh b\u1ea1c, g\u00e1 b\u1ea1c tr\u00e1i ph\u00e9p d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c l\u00e0 ng\u00e0nh ngh\u1ec1 c\u1ea5m kinh doanh; trong khi Ngh\u1ecb \u0111\u1ecbnh 108\/2006\/ N\u0110-CP ng\u00e0y 22\/9\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 quy \u0111\u1ecbnh kinh doanh casino l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. Vi\u1ec7c \u0111\u01b0a th\u00eam m\u1ee5c cu\u1ed1i c\u00f9ng c\u1ee7a quy \u0111\u1ecbnh sau khi li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 c\u00e1c ng\u00e0nh ngh\u1ec1 c\u1ea5m kinh doanh l\u1ea1i khi\u1ebfn lu\u1eadt ph\u00e1p tr\u1edf n\u00ean kh\u00f4ng c\u1ee5 th\u1ec3, l\u00e0m cho nh\u00e0 kinh doanh kh\u00f3 theo d\u00f5i \u0111\u1ec3 th\u1ef1c thi lu\u1eadt.
\nNgh\u1ecb \u0111\u1ecbnh 139 quy \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn v\u1ed1n ph\u00e1p \u0111\u1ecbnh nh\u01b0: ng\u00e0nh ngh\u1ec1 kinh doanh ph\u1ea3i c\u00f3 v\u1ed1n ph\u00e1p \u0111\u1ecbnh, m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 v\u1ed1n ph\u00e1p \u0111\u1ecbnh… \u00e1p d\u1ee5ng theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh. Ngh\u1ecb \u0111\u1ecbnh 102 gi\u1eef nguy\u00ean quy \u0111\u1ecbnh n\u00e0y.
\nTuy nhi\u00ean, m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh l\u1ea1i d\u1eabn chi\u1ebfu sang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 t\u00ecnh tr\u1ea1ng kh\u00f4ng \u0111\u00e1ng c\u00f3 x\u1ea3y ra trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh m\u00e0 n\u1ebfu r\u01a1i v\u00e0 t\u00ecnh tr\u1ea1ng n\u00e0y, nh\u00e0 kinh doanh v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc s\u1ebd kh\u00f4ng bi\u1ebft c\u00e1ch \u00e1p d\u1ee5ng. H\u01a1n n\u1eefa, Ngh\u1ecb \u0111\u1ecbnh 139 hay Ngh\u1ecb \u0111\u1ecbnh 102 kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 quy tr\u00ecnh \u0111\u0103ng k\u00fd v\u1ed1n ph\u00e1p \u0111\u1ecbnh (g\u1ed3m bao nhi\u00eau b\u01b0\u1edbc, c\u00e1ch th\u1ee9c \u0111\u0103ng k\u00fd nh\u01b0 th\u1ebf n\u00e0o…) g\u00e2y l\u00fang t\u00fang cho c\u00e1c nh\u00e0 kinh doanh khi mu\u1ed1n ho\u1ea1t \u0111\u1ed9ng trong nh\u1eefng ng\u00e0nh ngh\u1ec1 n\u00e0y.<\/p>\n

Nhi\u1ec1u v\u01b0\u1edbng m\u1eafc ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn <\/strong><\/p>\n

Lu\u1eadt gia V\u0169 Xu\u00e2n Ti\u1ec1n,<\/strong>
\nCh\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean
\nC\u00f4ng ty TNHH t\u01b0 v\u1ea5n VFAM Vi\u1ec7t Nam
\n———————————-<\/p>\n

Quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 g\u00f3p v\u1ed1n bao g\u1ed3m \u0111\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n t\u00e1c gi\u1ea3, \u0111\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n li\u00ean quan \u0111\u1ebfn quy\u1ec1n t\u00e1c gi\u1ea3, \u0111\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7. Ch\u1ec9 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c l\u00e0 ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ec1n n\u00f3i tr\u00ean m\u1edbi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u1ec3 g\u00f3p v\u1ed1n. Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 30 Lu\u1eadt doanh nghi\u1ec7p. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 102 ch\u01b0a quy \u0111\u1ecbnh bao g\u1ed3m t\u00ean th\u01b0\u01a1ng m\u1ea1i (th\u01b0\u01a1ng hi\u1ec7u); nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a.
\nQuy \u0111\u1ecbnh v\u1ec1 ng\u00e0nh, ngh\u1ec1 kinh doanh ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1. C\u00f9ng v\u1edbi quy \u0111\u1ecbnh n\u00e0y, nh\u01b0ng l\u1ea1i ch\u01b0a c\u00f3 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc, ti\u00eau ch\u00ed ban h\u00e0nh Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, tr\u00e1nh t\u00ecnh tr\u1ea1ng “l\u1ea1m ph\u00e1t” ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1. V\u00ec m\u1ed9t ch\u1ee9ng ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p sau m\u1ed9t kh\u00f3a h\u1ecdc ng\u1eafn h\u1ea1n kho\u1ea3ng 2 – 3 th\u00e1ng c\u00f3 th\u1ec3 thay th\u1ebf b\u1eb1ng \u0110\u1ea1i h\u1ecdc \u0111\u01b0\u1ee3c kh\u00f4ng?
\nNgh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o qu\u1ea3n v\u00e0 s\u1eed d\u1ee5ng con d\u1ea5u c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh Lu\u1eadt Doanh nghi\u1ec7p v\u1ec1: “Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a c\u01a1 quan c\u1ea5p d\u1ea5u, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 con d\u1ea5u th\u1ee9 hai”. Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1eafc con d\u1ea5u th\u1ee9 hai? Th\u1ee7 t\u1ee5c kh\u1eafc con d\u1ea5u th\u1ee9 hai nh\u01b0 th\u1ebf n\u00e0o?
\nTrong th\u1ef1c t\u1ebf hi\u1ec7n nay, vi\u1ec7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p gian kh\u1ed5 h\u01a1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p r\u1ea5t nhi\u1ec1u. Kh\u00f3 kh\u0103n l\u1edbn nh\u1ea5t c\u1ee7a c\u00e1c ch\u1ee7 doanh nghi\u1ec7p khi gi\u1ea3i th\u1ec3 l\u00e0 ph\u1ea3i c\u00f3 Gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf. V\u1edbi m\u1ed9t doanh nghi\u1ec7p chu\u1ea9n b\u1ecb gi\u1ea3i th\u1ec3, vi\u1ec7c m\u1eddi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u1edbi ki\u1ec3m tra x\u00e1c nh\u1eadn vi\u1ec7c ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf l\u00e0 kh\u00f4ng \u0111\u01a1n gi\u1ea3n. Nh\u01b0ng Ngh\u1ecb \u0111\u1ecbnh ch\u01b0a c\u00f3 quy \u0111\u1ecbnh bu\u1ed9c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, x\u00e1c nh\u1eadn cho doanh nghi\u1ec7p \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch gi\u1ea3i th\u1ec3. Qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p gi\u1ea3i th\u1ec3 m\u00e0 kh\u00f4ng c\u1ea7n x\u00e1c nh\u1eadn \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

Ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt Doanh nghi\u1ec7p <\/strong><\/p>\n

Lu\u1eadt gia Cao B\u00e1 Kho\u00e1t,<\/strong>
\nC\u00f4ng ty TNHH t\u01b0 v\u1ea5n doanh nghi\u1ec7p
\nK v\u00e0 C\u1ed9ng s\u1ef1
\n———————————-<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo t\u01b0 duy c\u1ee7a nh\u1eefng ng\u01b0\u1eddi so\u1ea1n d\u1ef1 th\u1ea3o th\u00ec v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c t\u1ea1o n\u00ean b\u1edfi c\u1ed5 ph\u1ea7n, t\u1ee9c l\u00e0 c\u1ed5 ph\u1ea7n c\u00f3 tr\u01b0\u1edbc, v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 sau. Tuy nhi\u00ean, Lu\u1eadt Doanh nghi\u1ec7p th\u00ec c\u1ed5 ph\u1ea7n quy \u0111\u1ecbnh: “V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u ph\u1ea7n b\u1eb1ng nhau g\u1ecdi l\u00e0 c\u1ed5 ph\u1ea7n”. C\u00e1c kh\u00e1i ni\u1ec7m ch\u01b0a \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 nh\u01b0: “c\u1ed5 ph\u1ea7n”, “c\u1ed5 ph\u1ea7n \u0111\u00e3 ph\u00e1t h\u00e0nh”, “c\u1ed5 ph\u1ea7n s\u1ebd ph\u00e1t h\u00e0nh”, “c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c quy\u1ec1n ch\u00e0o b\u00e1n”.
\nTheo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh th\u00ec c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp c\u1ee7a c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp l\u00e0 ba ng\u01b0\u1eddi. Quy \u0111\u1ecbnh n\u00e0y ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt Doanh nghi\u1ec7p v\u00ec Lu\u1eadt Doanh nghi\u1ec7p ch\u1ec9 quy \u0111\u1ecbnh c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t ba c\u1ed5 \u0111\u00f4ng ch\u1ee9 kh\u00f4ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t 3 c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp. C\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp l\u00e0 ng\u01b0\u1eddi c\u00f3 \u00fd t\u01b0\u1edfng th\u00e0nh l\u1eadp c\u00f4ng ty v\u00e0 k\u00eau g\u1ecdi ng\u01b0\u1eddi kh\u00e1c g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty nh\u01b0ng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c k\u00eau g\u1ecdi kh\u00f4ng mu\u1ed1n tr\u1edf th\u00e0nh c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp, cho n\u00ean ch\u1ec9 c\u1ea7n m\u1ed9t c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp l\u00e0 \u0111\u1ee7, c\u00f2n c\u00e1c c\u1ed5 \u0111\u00f4ng kh\u00e1c l\u00e0 c\u1ed5 \u0111\u00f4ng ph\u1ed5 th\u00f4ng.
\nNgh\u1ecb \u0111\u1ecbnh c\u0169ng ch\u01b0a l\u00e0m r\u00f5 h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd n\u1ebfu c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp kh\u00f4ng thanh to\u00e1n c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd. N\u1ebfu sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng ty \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp kh\u00f4ng thanh to\u00e1n ti\u1ec1n mua c\u1ed5 ph\u1ea7n th\u00ec c\u00f3 quy\u1ec1n tham d\u1ef1 v\u00e0 bi\u1ec3u quy\u1ebft t\u1ea1i \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng kh\u00f4ng hay n\u00f3i kh\u00e1c \u0111i, h\u1ecd c\u00f3 c\u00f2n l\u00e0 c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty kh\u00f4ng? C\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp ch\u1ec9 thanh to\u00e1n m\u1ed9t ph\u1ea7n th\u00ec c\u00f3 l\u00e0 c\u1ed5 \u0111\u00f4ng kh\u00f4ng v\u00e0 h\u1ecd tham gia bi\u1ec3u quy\u1ebft v\u1edbi s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua hay ch\u1ec9 v\u1edbi s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 thanh to\u00e1n? V\u00e0 tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n khi c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp kh\u00f4ng thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd nh\u01b0 th\u1ebf n\u00e0o?
\nC\u1ea3 Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u01b0a l\u00e0m r\u00f5 th\u1eddi h\u1ea1n t\u1ed1i \u0111a m\u00e0 c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c quy\u1ec1n th\u1ecfa thu\u1eadn trong cam k\u1ebft g\u00f3p v\u1ed1n n\u00ean c\u00e1c th\u00e0nh vi\u00ean c\u00f3 th\u1ec3 “l\u00e1ch lu\u1eadt” b\u1eb1ng c\u00e1ch th\u1ecfa thu\u1eadn th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n l\u00ean \u0111\u1ebfn 100 n\u0103m; ho\u1eb7c c\u00e1c th\u00e0nh vi\u00ean c\u00f3 th\u1ec3 gia h\u1ea1n nhi\u1ec1u l\u1ea7n th\u1eddi h\u1ea1n g\u00f3p \u0111\u1ec3 kh\u00f4ng bao gi\u1edd xu\u1ea5t hi\u1ec7n cam k\u1ebft g\u00f3p l\u1ea7n cu\u1ed1i nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i D\u1ef1 th\u1ea3o.<\/p>\n

Minh Khu\u00ea <\/strong>th\u1ef1c hi\u1ec7n<\/p>\n

——————————————————-<\/p>\n

KINH DOANH s\u1ed1 62, ra ng\u00e0y 18\/10\/2010<\/em>","protected":false},"excerpt":{"rendered":"

(KD) – Nh\u1eb1m ti\u1ebfp t\u1ee5c th\u00e1o g\u1ee1 nh\u1eefng v\u01b0\u1edbng m\u1eafc cho doanh nghi\u1ec7p, Ch\u00ednh ph\u1ee7 m\u1edbi ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102 ng\u00e0y 01\/10\/2010 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf cho Ngh\u1ecb \u0111\u1ecbnh 139 n\u0103m 2007. Tuy nhi\u00ean, ngay t\u1eeb khi so\u1ea1n th\u1ea3o […]<\/p>\n","protected":false},"author":1,"featured_media":32112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n158. Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Doanh nghi\u1ec7p: Ch\u01b0a g\u1ee1 \u0111\u01b0\u1ee3c h\u1ebft v\u01b0\u1edbng m\u1eafc - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/en\/tieng-viet-158-nghi-dinh-huong-dan-luat-doanh-nghiep-chua-go-duoc-het-vuong-mac\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]158. 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