{"id":33100,"date":"2019-04-08T12:03:09","date_gmt":"2019-04-08T05:03:09","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=33100"},"modified":"2022-07-18T12:04:32","modified_gmt":"2022-07-18T05:04:32","slug":"2-230-sua-luat-doanh-nghiep-nang-cao-vi-the-cua-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-230-sua-luat-doanh-nghiep-nang-cao-vi-the-cua-ho-kinh-doanh\/","title":{"rendered":"2.230. S\u1eeda Lu\u1eadt Doanh nghi\u1ec7p: N\u00e2ng cao v\u1ecb th\u1ebf c\u1ee7a h\u1ed9 kinh doanh"},"content":{"rendered":"(\u0110T) – Vi\u1ec7c n\u00e2ng h\u1ed9 kinh doanh (HKD) l\u00ean th\u00e0nh doanh nghi\u1ec7p (DN) hay kh\u00f4ng \u0111ang t\u1ed3n t\u1ea1i hai lu\u1ed3ng \u00fd ki\u1ebfn kh\u00e1c nhau. Tuy nhi\u00ean, t\u1ef1u chung l\u1ea1i \u0111\u1ec1u h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c \u0111\u00edch ch\u00ednh th\u1ee9c h\u00f3a v\u00e0 n\u00e2ng cao \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd c\u1ee7a khu v\u1ef1c kinh t\u1ebf n\u00e0y, v\u1ed1n \u0111ang b\u1ecb b\u1ecf ng\u1ecf qu\u1ea3n l\u00fd l\u00e2u nay.<\/strong><\/p>\n

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C\u1ea3 n\u01b0\u1edbc c\u00f3 h\u01a1n 100.000 h\u1ed9 kinh doanh c\u00f3 doanh thu th\u01b0\u1eddng xuy\u00ean h\u01a1n 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m. \u1ea2nh: Hu\u1ebf Nguy\u1ec5n<\/em><\/p>\n

C\u00f3 n\u00ean b\u1eaft bu\u1ed9c HKD tr\u1edf th\u00e0nh DN?<\/strong><\/p>\n

C\u00e2u h\u1ecfi n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1eb7t ra v\u00e0 tranh lu\u1eadn kh\u00e1 s\u00f4i n\u1ed5i t\u1ea1i T\u1ecda \u0111\u00e0m Nghi\u00ean c\u1ee9u khung kh\u1ed5 ph\u00e1p l\u00fd cho HKD theo Lu\u1eadt DN.<\/p>\n

M\u1ed9t lu\u1ed3ng \u00fd ki\u1ebfn cho r\u1eb1ng, \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp DN t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty hi\u1ec7n nay g\u1ea7n nh\u01b0 b\u1eb1ng 0 v\u00e0 kh\u00f4ng kh\u00e1c g\u00ec v\u1edbi vi\u1ec7c th\u00e0nh l\u1eadp HKD. \u0110\u1eb7c bi\u1ec7t, Lu\u1eadt DN n\u0103m 2005 v\u00e0 n\u0103m 2014 cho ph\u00e9p th\u00e0nh l\u1eadp c\u00f4ng ty TNHH MTV l\u00e0 c\u00e1 nh\u00e2n.<\/p>\n

Tuy nhi\u00ean, trong s\u1ed1\u00a0 HKD \u0111ang ho\u1ea1t \u0111\u1ed9ng, lu\u1ed3ng \u00fd ki\u1ebfn n\u00e0y cho r\u1eb1ng, ch\u1ec9 n\u00ean chuy\u1ec3n \u0111\u1ed5i nh\u1eefng HKD thu\u1ed9c ph\u1ea1m vi ph\u1ea3i \u0111\u0103ng k\u00fd. Hi\u1ec7n ch\u1ec9 c\u00f3 kho\u1ea3ng 1,6 tri\u1ec7u HKD c\u00f3 \u0111\u0103ng k\u00fd kinh doanh, c\u00f2n l\u1ea1i kho\u1ea3ng 3,6 tri\u1ec7u HKD kh\u00f4ng \u0111\u0103ng k\u00fd. \u0110\u1ec3 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i thu\u1eadn l\u1ee3i, c\u1ea7n c\u00f3 l\u1ed9 tr\u00ecnh t\u0103ng d\u1ea7n y\u00eau c\u1ea7u theo m\u1ed7i n\u0103m \u0111\u1ec3 kh\u00f4ng c\u00f2n kho\u1ea3ng c\u00e1ch gi\u1eefa HKD v\u00e0 DN, \u00edt nh\u1ea5t l\u00e0 DN si\u00eau nh\u1ecf.<\/p>\n

\u201cKh\u00f4ng th\u1ec3 b\u1eaft HKD chuy\u1ec3n th\u00e0nh DN ph\u1ea3i s\u1ed1ng nh\u01b0 DN si\u00eau nh\u1ecf hi\u1ec7n nay, m\u00e0 ph\u1ea3i l\u00e0m cho c\u00e1c DN si\u00eau nh\u1ecf d\u1ec5 s\u1ed1ng nh\u01b0 HKD. N\u1ebfu kh\u00f4ng n\u00e2ng \u0111\u01b0\u1ee3c chu\u1ea9n HKD l\u00ean, th\u00ec bu\u1ed9c ph\u1ea3i h\u1ea1 chu\u1ea9n DN si\u00eau nh\u1ecf xu\u1ed1ng\u201d, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI \u0111\u1ec1 xu\u1ea5t.<\/em><\/p>\n

M\u1ed9t lu\u1ed3ng \u00fd ki\u1ebfn kh\u00e1c l\u1ea1i cho r\u1eb1ng, kh\u00f4ng n\u00ean \u201cc\u01b0\u1ee1ng ch\u1ebf\u201d, b\u1eaft bu\u1ed9c HKD chuy\u1ec3n th\u00e0nh DN m\u1ed9t c\u00e1ch c\u1ee9ng nh\u1eafc, m\u00e0 c\u1ea7n c\u00f3 ch\u00ednh s\u00e1ch linh ho\u1ea1t, \u0111\u1ec3 t\u1ef1 HKD l\u1ef1a ch\u1ecdn lo\u1ea1i h\u00ecnh, m\u00f4 h\u00ecnh kinh doanh ph\u00f9 h\u1ee3p, xu\u1ea5t ph\u00e1t t\u1eeb nhu c\u1ea7u th\u1ef1c t\u1ebf. Th\u1ef1c t\u1ebf, c\u00f3 kh\u00f4ng \u00edt HKD \u0111\u00e3 ph\u00e1 s\u1ea3n, gi\u1ea3i th\u1ec3 ho\u1eb7c quay v\u1ec1 h\u00ecnh th\u1ee9c th\u00e0nh l\u1eadp ban \u0111\u1ea7u sau khi chuy\u1ec3n th\u00e0nh DN.<\/p>\n

Th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam th\u1eddi gian qua, HKD v\u1eabn l\u00e0 h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c \u01b0a chu\u1ed9ng h\u01a1n khi kh\u1edfi nghi\u1ec7p. Lu\u1eadt s\u01b0 H\u00e0 Huy Phong – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt TNHH Interco d\u1eabn ch\u1ee9ng, n\u0103m 2016 c\u00f3 110.000 DN \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp theo Lu\u1eadt DN, nh\u01b0ng c\u00f3 \u0111\u1ebfn 155.000 ng\u01b0\u1eddi ch\u1ecdn h\u00ecnh th\u1ee9c HKD \u0111\u1ec3 kh\u1edfi nghi\u1ec7p. Theo th\u1ed1ng k\u00ea c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf n\u0103m 2017, c\u1ea3 n\u01b0\u1edbc c\u00f3 102.095 HKD c\u00f3 doanh thu th\u01b0\u1eddng xuy\u00ean l\u00e0 h\u01a1n 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m. HKD c\u00f3 h\u01a1n 10 lao \u0111\u1ed9ng v\u00e0 c\u00f3 h\u01a1n 2 \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd kinh doanh c\u0169ng l\u00e0 con s\u1ed1 \u0111\u00e1ng k\u1ec3.<\/p>\n

Th\u00e1o g\u1ee1 r\u00e0o c\u1ea3n<\/strong><\/p>\n

Nh\u1eefng cu\u1ed9c tranh lu\u1eadn nh\u01b0 tr\u00ean c\u00f3 chung m\u1ed9t xu\u1ea5t ph\u00e1t \u0111i\u1ec3m l\u00e0 nh\u1eefng b\u1ea5t c\u1eadp, t\u1ed3n t\u1ea1i trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi HKD.<\/p>\n

Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Lu\u1eadt DN n\u0103m 1999, n\u0103m 2005, n\u0103m 2014 v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan kh\u00e1c quy \u0111\u1ecbnh v\u1ec1 HKD c\u00f2n qu\u00e1 s\u01a1 s\u00e0i, 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 hai ch\u1ee7 th\u1ec3 kinh doanh l\u00e0 c\u00f4ng ty v\u00e0 HKD l\u00e0 \u0111i\u1ec1u \u0111\u00e1ng ph\u1ea3i suy ngh\u0129 khi s\u1eeda Lu\u1eadt DN.<\/em><\/p>\n

Th\u1ef1c t\u1ebf c\u00f2n t\u1ed3n t\u1ea1i m\u1ed9t b\u1ea5t c\u1eadp n\u1eefa, theo \u00f4ng \u0110\u1ee9c, l\u00e0 c\u00f3 nh\u1eefng HKD c\u00f3 doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng nh\u01b0ng ch\u1ec9 ph\u1ea3i n\u1ed9p 1 tri\u1ec7u \u0111\u1ed3ng l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ed7i n\u0103m; trong khi DN si\u00eau nh\u1ecf ph\u1ea3i n\u1ed9p t\u1eeb 1 – 3 tri\u1ec7u \u0111\u1ed3ng t\u00f9y theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0…<\/em><\/p>\n

Theo chuy\u00ean gia kinh t\u1ebf L\u00ea Duy B\u00ecnh, khi s\u1eeda Lu\u1eadt DN c\u1ea7n ph\u1ea3i l\u00e0m r\u00f5 t\u1ea1i sao c\u00e1c ch\u1ee7 HKD kh\u00f4ng l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c DN t\u01b0 nh\u00e2n khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp DN v\u00e0 \u0111\u00e2u l\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 x\u00f3a b\u1ecf nh\u1eefng c\u1ea3n ng\u1ea1i \u0111\u00f3. Ngo\u00e0i l\u1ef1a ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i l\u00ean DN t\u01b0 nh\u00e2n hay c\u00f4ng ty, c\u00f3 nh\u1eefng gi\u1ea3i ph\u00e1p ch\u00ednh s\u00e1ch n\u00e0o kh\u00e1c \u0111\u1ec3 HKD n\u00e2ng cao t\u00ednh ch\u00ednh th\u1ee9c, minh b\u1ea1ch ho\u1ea1t \u0111\u1ed9ng?<\/p>\n

T\u1ea1i nhi\u1ec1u qu\u1ed1c gia, \u00f4ng B\u00ecnh chia s\u1ebb, h\u00ecnh th\u1ee9c c\u00e1 nh\u00e2n kinh doanh h\u1ebft s\u1ee9c ph\u1ed5 bi\u1ebfn v\u00e0 ph\u00f9 h\u1ee3p. C\u00e1 nh\u00e2n kinh doanh \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, v\u00e0 ch\u1ecbu c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf khi \u0111\u1ea1t m\u1ed9t ng\u01b0\u1ee1ng doanh s\u1ed1 nh\u1ea5t \u0111\u1ecbnh. T\u1ea1i Australia, n\u1ebfu c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 75.000 AUD th\u00ec s\u1ebd ph\u1ea3i \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 kinh doanh ABN v\u00e0 ti\u1ebfn h\u00e0nh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb c\u00e1c chi ph\u00ed ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

\u0110\u1ed3ng thu\u1eadn v\u1edbi quan \u0111i\u1ec3m n\u00e0y, \u00f4ng Phong cho r\u1eb1ng, c\u01a1 s\u1edf v\u00e0 h\u00e0nh lang ph\u00e1p l\u00fd \u0111\u1ec3 qu\u1ea3n l\u00fd HKD hi\u1ec7n c\u00f2n nhi\u1ec1u b\u1ea5t c\u1eadp, thi\u1ebfu v\u00e0 y\u1ebfu. V\u00ed d\u1ee5 v\u1ec1 lao \u0111\u1ed9ng, theo quy \u0111\u1ecbnh, \u0111\u01a1n v\u1ecb kinh doanh s\u1eed d\u1ee5ng 10 lao \u0111\u1ed9ng tr\u1edf l\u00ean th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i th\u00e0nh l\u1eadp DN. N\u1ebfu DN kh\u00f4ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho lao \u0111\u1ed9ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ph\u00ed h\u1ee3p ph\u00e1p. HKD ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean d\u01b0\u1edbi 10 lao \u0111\u1ed9ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ea1i 1 \u0111\u1ecba \u0111i\u1ec3m kinh doanh. Trong khi \u0111\u00f3, \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng tr\u00ean 10 lao \u0111\u1ed9ng nh\u01b0ng kh\u00f4ng k\u00ea khai, tr\u1ed1n thu\u1ebf, kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n VAT, ch\u1ee9ng t\u1eeb… l\u1ea1i kh\u00f4ng qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c. Hi\u1ec7n ch\u01b0a c\u00f3 m\u1ed9t \u0111\u1ea7u m\u1ed1i n\u00e0o qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y. \u0110\u00e2y l\u00e0 m\u1ed9t l\u1ed7 h\u1ed5ng ph\u00e1p l\u00fd r\u1ea5t l\u1edbn c\u1ea7n kh\u1eafc ph\u1ee5c.<\/p>\n

\u201cM\u1eb7c d\u00f9 Lu\u1eadt DN \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1ea1o lu\u1eadt c\u00f3 t\u00ednh c\u1ea3i c\u00e1ch nh\u1ea5t, \u0111i \u0111\u1ea7u v\u1ec1 vi\u1ec7c quy \u0111\u1ecbnh \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd c\u1ee7a c\u00e1c th\u1ef1c th\u1ec3 kinh doanh tr\u00ean th\u1ecb tr\u01b0\u1eddng, nh\u01b0ng c\u0169ng kh\u00f4ng th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c h\u1ebft, m\u00e0 c\u00f2n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o c\u00e1c lu\u1eadt chuy\u00ean ng\u00e0nh. Do \u0111\u00f3, c\u1ea7n s\u1eeda \u0111\u1ed5i c\u1ea3 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn HKD \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n t\u1ef1 do kinh doanh, b\u00ecnh \u0111\u1eb3ng, v\u00e0 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ch\u1ee7 th\u1ec3 n\u00e0y\u201d, \u00f4ng Phong nh\u1ea5n m\u1ea1nh.<\/p>\n

L\u00ea Xu\u00e2n<\/strong><\/p>\n

—————————————————<\/p>\n

\u0110\u1ea5u th\u1ea7u (Doanh nghi\u1ec7p) 08-4-2019:<\/em><\/strong><\/p>\n

http:\/\/baodauthau.vn\/doanh-nghiep\/sua-luat-doanh-nghiep-nang-cao-vi-the-cua-ho-kinh-doanh-94973.html<\/em><\/a><\/p>\n

(198\/1.096)<\/em>","protected":false},"excerpt":{"rendered":"

(\u0110T) – Vi\u1ec7c n\u00e2ng h\u1ed9 kinh doanh (HKD) l\u00ean th\u00e0nh doanh nghi\u1ec7p (DN) hay kh\u00f4ng \u0111ang t\u1ed3n t\u1ea1i hai lu\u1ed3ng \u00fd ki\u1ebfn kh\u00e1c nhau. Tuy nhi\u00ean, t\u1ef1u chung l\u1ea1i \u0111\u1ec1u h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c \u0111\u00edch ch\u00ednh th\u1ee9c h\u00f3a v\u00e0 n\u00e2ng cao \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd c\u1ee7a khu v\u1ef1c kinh t\u1ebf n\u00e0y, v\u1ed1n \u0111ang b\u1ecb b\u1ecf ng\u1ecf […]<\/p>\n","protected":false},"author":1,"featured_media":33101,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-33100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.230. S\u1eeda Lu\u1eadt Doanh nghi\u1ec7p: N\u00e2ng cao v\u1ecb th\u1ebf c\u1ee7a h\u1ed9 kinh doanh - 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\/vi\/2-230-sua-luat-doanh-nghiep-nang-cao-vi-the-cua-ho-kinh-doanh\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.230. S\u1eeda Lu\u1eadt Doanh nghi\u1ec7p: N\u00e2ng cao v\u1ecb th\u1ebf c\u1ee7a h\u1ed9 kinh doanh[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(\u0110T) – Vi\u1ec7c n\u00e2ng h\u1ed9 kinh doanh (HKD) l\u00ean th\u00e0nh doanh nghi\u1ec7p (DN) hay kh\u00f4ng \u0111ang t\u1ed3n t\u1ea1i hai lu\u1ed3ng \u00fd ki\u1ebfn kh\u00e1c nhau. 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