{"id":44913,"date":"2024-12-07T08:37:55","date_gmt":"2024-12-07T01:37:55","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=44913"},"modified":"2026-03-06T07:15:19","modified_gmt":"2026-03-06T00:15:19","slug":"3-945-ban-ve-viec-khong-bat-buoc-doanh-nghiep-su-dung-con-dau-trong-hoat-dong-kinh-doanh","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-945-ban-ve-viec-khong-bat-buoc-doanh-nghiep-su-dung-con-dau-trong-hoat-dong-kinh-doanh\/","title":{"rendered":"3.945. B\u00e0n v\u1ec1 vi\u1ec7c kh\u00f4ng b\u1eaft bu\u1ed9c doanh nghi\u1ec7p s\u1eed d\u1ee5ng con d\u1ea5u trong ho\u1ea1t \u0111\u1ed9ng kinh doanh."},"content":{"rendered":"

B\u00e0n v\u1ec1 vi\u1ec7c kh\u00f4ng b\u1eaft bu\u1ed9c doanh nghi\u1ec7p s\u1eed d\u1ee5ng con d\u1ea5u trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/strong><\/span><\/h4>\n
(TCCT) –\u00a0B\u00e0i b\u00e1o nghi\u00ean c\u1ee9u “B\u00e0n v\u1ec1 vi\u1ec7c kh\u00f4ng b\u1eaft bu\u1ed9c doanh nghi\u1ec7p s\u1eed d\u1ee5ng con d\u1ea5u trong ho\u1ea1t \u0111\u1ed9ng kinh doanh” do ThS. Nguy\u1ec5n Hu\u1ef3nh Hi\u1ec7p (Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Hoa Sen) th\u1ef1c hi\u1ec7n.<\/em><\/h5>\n
T\u00f3m t\u1eaft:<\/em><\/strong><\/h5>\n

Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf c\u00f3 nh\u1eefng b\u01b0\u1edbc ti\u1ebfn v\u01b0\u1ee3t b\u1eadc v\u1ec1 c\u00f4ng ngh\u1ec7 t\u1ea1i Vi\u1ec7t Nam v\u00e0 th\u1ebf gi\u1edbi, nh\u1eefng th\u00f3i quen ho\u1ea1t \u0111\u1ed9ng th\u00f4ng th\u01b0\u1eddng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u0169ng \u00edt nhi\u1ec1u thay \u0111\u1ed5i. Tr\u00ean c\u01a1 s\u1edf kh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n v\u1ec1\u00a0con d\u1ea5u\u00a0doanh nghi\u1ec7p, ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1 quan \u0111i\u1ec3m v\u1ec1 b\u1ea3n ch\u1ea5t th\u1ef1c c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng con d\u1ea5u. B\u00e0i vi\u1ebft ph\u00e2n t\u00edch, \u0111\u01b0a ra c\u00e1c \u0111\u00e1nh gi\u00e1 vi\u1ec7c s\u1eed d\u1ee5ng con d\u1ea5u c\u1ee7a m\u1ed9t s\u1ed1 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. Ngo\u00e0i ra, l\u00e0 nh\u1eefng nh\u1eadn \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p v\u1ec1 t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng con d\u1ea5u doanh nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, b\u00e0i vi\u1ebft \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u00e3 v\u00e0 \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u00ean th\u1ebf gi\u1edbi nh\u1eb1m gi\u1ea3i quy\u1ebft vi\u1ec7c kh\u00f4ng bu\u1ed9c s\u1eed d\u1ee5ng con d\u1ea5u trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

T\u1eeb kh\u00f3a: d\u1ea5u m\u1ed9c tr\u00f2n, d\u1ea5u doanh nghi\u1ec7p, m\u1ed9c \u0111\u1ecf doanh nghi\u1ec7p, gi\u00e1 tr\u1ecb con d\u1ea5u.<\/em><\/strong><\/h5>\n
1. \u0110\u1eb7t v\u1ea5n \u0111\u1ec1<\/strong><\/h5>\n

K\u1ec3 t\u1eeb khi nh\u00e0 n\u01b0\u1edbc qu\u00e2n ch\u1ee7 chuy\u00ean ch\u1ebf s\u01a1 khai nh\u1ea5t, \u1ea5n t\u00edn hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 c\u00e1c con d\u1ea5u c\u1ee7a nh\u00e0 vua \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i. Nh\u1eefng con d\u1ea5u n\u00e0y th\u1ec3 hi\u1ec7n quy\u1ec1n l\u1ef1c tuy\u1ec7t \u0111\u1ed1i c\u1ee7a thi\u00ean t\u1eed \u0111\u1ed1i v\u1edbi th\u1ea7n d\u00e2n v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch quan tr\u1ecdng c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc. T\u1ea1i Vi\u1ec7t Nam, m\u1ed9t tri\u1ec1u \u0111\u1ea1i c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u1eeb tr\u00ean d\u01b0\u1edbi 10 \u1ea5n t\u00edn cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nhau[1]. Trong nh\u1eefng giai \u0111o\u1ea1n n\u00e0y, \u1ea5n t\u00edn c\u00f2n c\u00f3 c\u00e1ch g\u1ecdi kh\u00e1c l\u00e0 “ng\u1ecdc t\u1ec9”, kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t v\u1eadt bi\u1ec3u tr\u01b0ng cho quy\u1ec1n l\u1ef1c, m\u00e0 c\u00f2n l\u00e0 v\u1eadt mang \u00fd ngh\u0129a t\u00e2m linh r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi d\u00e2n.<\/p>\n

T\u01b0\u01a1ng t\u1ef1, con d\u1ea5u doanh nghi\u1ec7p c\u0169ng l\u00e0 m\u1ed9t bi\u1ec3u tr\u01b0ng \u0111\u1eb7c th\u00f9, l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng giao th\u01b0\u01a1ng v\u1edbi \u0111\u1ed1i t\u00e1c v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1edbi ch\u00ednh quy\u1ec1n. Tuy nhi\u00ean, trong th\u1eddi k\u1ef3 kinh t\u1ebf c\u00f3 nhi\u1ec1u s\u1ef1 \u0111\u1ed5i m\u1edbi, r\u1ea5t nhi\u1ec1u n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e3 kh\u00f4ng c\u00f2n b\u1eaft bu\u1ed9c c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc s\u1eed d\u1ee5ng con d\u1ea5u \u0111\u1ec3 x\u00e1c minh t\u00ednh ch\u00e2n th\u1ef1c c\u1ee7a v\u0103n b\u1ea3n[2]. B\u1eb1ng nhi\u1ec1u h\u00ecnh th\u1ee9c, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c minh v\u0103n b\u1ea3n h\u1ee3p ph\u00e1p m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u1ebfn con d\u1ea5u.<\/p>\n

T\u1ea1i Vi\u1ec7t Nam, theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2020, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i c\u00f3 con d\u1ea5u, ch\u1ec9 th\u00eam \u0111\u01b0\u1ee3c quy\u1ec1n quy\u1ebft \u0111\u1ecbnh lo\u1ea1i d\u1ea5u, s\u1ed1 l\u01b0\u1ee3ng, h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung d\u1ea5u c\u1ee7a doanh nghi\u1ec7p, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 \u0111\u01a1n v\u1ecb kh\u00e1c c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p v\u1eabn bu\u1ed9c s\u1eed d\u1ee5ng con d\u1ea5u trong c\u00e1c giao d\u1ecbch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft so s\u00e1nh nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng con d\u1ea5u t\u1ea1i Vi\u1ec7t Nam v\u00e0 m\u1ed9t s\u1ed1 qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi. \u0110\u1ec1 xu\u1ea5t nh\u1eefng gi\u1ea3i ph\u00e1p c\u00f3 th\u1ec3 thay th\u1ebf con d\u1ea5u m\u00e0 c\u00e1c qu\u1ed1c gia ph\u00e1t tri\u1ec3n \u0111ang \u00e1p d\u1ee5ng ho\u1eb7c c\u00f3 xu h\u01b0\u1edbng \u00e1p d\u1ee5ng. T\u1eeb \u0111\u00f3, ph\u00e2n t\u00edch vi\u1ec7c c\u00f3 n\u00ean hay kh\u00f4ng n\u00ean bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng con d\u1ea5u trong ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

2.<\/strong> Kh\u00e1i ni\u1ec7m v\u00e0 b\u1ea3n ch\u1ea5t th\u1ef1c c\u1ee7a con d\u1ea5u trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/strong><\/h5>\n
2.1. Kh\u00e1i ni\u1ec7m con d\u1ea5u trong ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/em><\/strong><\/h5>\n

Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh Lu\u1eadt Doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ea7u ti\u00ean v\u00e0o cu\u1ed1i n\u0103m 1990, nh\u01b0ng \u0111\u1ebfn h\u01a1n 10 n\u0103m sau m\u1edbi c\u00f3 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng con d\u1ea5u[3]. Ngay t\u1ea1i \u0111i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 58\/2001\/N\u0110-CP \u0111\u00e3 n\u00eau r\u00f5 con d\u1ea5u th\u1ec3 hi\u1ec7n v\u1ecb tr\u00ed ph\u00e1p l\u00fd v\u00e0 kh\u1eb3ng \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan v\u00e0 t\u1ed5 ch\u1ee9c. V\u1eady c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng, giai \u0111o\u1ea1n n\u00e0y Vi\u1ec7t Nam bu\u1ed9c c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ed5 ch\u1ee9c t\u01b0 nh\u00e2n ph\u1ea3i s\u1eed d\u1ee5ng con d\u1ea5u trong c\u00e1c v\u0103n b\u1ea3n c\u1ea7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd.<\/p>\n

\u0110\u1ebfn n\u0103m 2009, ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 31\/2009\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 58. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1ec9 \u0111\u1ec3 gi\u1ea3i quy\u1ebft m\u1ed9t s\u1ed1 c\u00e2u t\u1eeb, h\u00ecnh th\u1ee9c di\u1ec5n \u0111\u1ea1t r\u00f5 r\u00e0ng, b\u00ean c\u1ea1nh \u0111\u00f3 l\u00e0 x\u1eed l\u00fd m\u1ed9t ph\u1ea7n nh\u1ecf v\u01b0\u1edbng m\u1eaft c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh c\u0169 ch\u1ee9 kh\u00f4ng th\u1ef1c s\u1ef1 c\u00f3 s\u1ef1 \u0111\u1ed9t ph\u00e1 v\u1ec1 t\u01b0 duy trong c\u00e1ch t\u1ea1o, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd con d\u1ea5u.<\/p>\n

T\u1ea1i h\u1ed9i th\u1ea3o c\u1ea3i c\u00e1ch s\u1eed d\u1ee5ng\u00a0qu\u1ea3n l\u00fd con d\u1ea5u\u00a0th\u00e1ng 10\/2014, nguy\u00ean Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 Nguy\u1ec5n T\u1ea5n D\u0169ng cho bi\u1ebft, th\u01b0 v\u00e0 c\u00f4ng v\u0103n c\u1ee7a m\u1ed9t s\u1ed1 v\u1ecb nguy\u00ean th\u1ee7 Qu\u1ed1c gia, T\u1ed5ng th\u1ed1ng kh\u00e1c khi g\u1eedi cho \u00f4ng c\u0169ng kh\u00f4ng h\u1ec1 c\u00f3 con d\u1ea5u, k\u1ec3 c\u1ea3 c\u00e1c h\u1ee3p \u0111\u1ed3ng k\u00fd m\u1ed9t s\u1ed1 t\u1eadp \u0111o\u00e0n kinh t\u1ebf n\u01b0\u1edbc ngo\u00e0i[4]. Th\u1ee7 t\u01b0\u1edbng \u0111\u00e3 y\u00eau c\u1ea7u V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 b\u00e1o c\u00e1o v\u00e0 \u0111\u1ec1 ngh\u1ecb \u0111\u01b0a v\u00e0o D\u1ef1 th\u1ea3o Lu\u1eadt Doanh nghi\u1ec7p m\u1edbi nh\u1ea5t quy \u0111\u1ecbnh kh\u00f4ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng con d\u1ea5u trong doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 m\u1ed9t quan \u0111i\u1ec3m c\u1edfi m\u1edf trong vi\u1ec7c c\u1ea3i c\u00e1ch t\u01b0 ph\u00e1p, tuy nhi\u00ean \u0111\u1ebfn nay v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c thi v\u00ec c\u00f3 r\u1ea5t nhi\u1ec1u v\u1ea5n \u0111\u1ec1.<\/p>\n

\u0110\u1ebfn khi Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2020 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c th\u00f4ng qua, c\u00f3 th\u1ec3 th\u1ea5y quy \u0111\u1ecbnh v\u1ec1 con d\u1ea5u \u0111\u00e3 c\u00f3 nh\u1eefng t\u01b0 duy m\u1edbi ti\u1ebfn b\u1ed9 h\u01a1n nh\u01b0: cho doanh nghi\u1ec7p quy\u1ec1n t\u1ef1 do quy\u1ebft \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng con d\u1ea5u, h\u00ecnh th\u1ee9c m\u1eabu d\u1ea5u; kh\u1eafc d\u1ea5u kh\u00f4ng th\u00f4ng qua c\u01a1 quan C\u00f4ng an v\u00e0 c\u0169ng kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd m\u1eabu d\u1ea5u tr\u00ean c\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u00e0 \u0111\u1eb7t bi\u1ec7t h\u01a1n l\u00e0 \u0111\u01b0\u1ee3c quy\u1ec1n th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng con d\u1ea5u trong m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng nh\u1ea5t \u0111\u1ecbnh[5]. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi Lu\u1eadt Doanh nghi\u1ec7p c\u0169, v\u00ec c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u1eabn y\u00eau c\u1ea7u ph\u1ea3i kh\u1eafc d\u1ea5u th\u00f4ng qua c\u01a1 quan ch\u1ee9c n\u0103ng ho\u1eb7c \u0111\u0103ng k\u00fd m\u1eabu d\u1ea5u tr\u00ean c\u1ed5ng th\u00f4ng tin qu\u1ed1c gia.[6]\n

2.2. B\u1ea3n ch\u1ea5t th\u1ef1c c\u1ee7a con d\u1ea5u trong ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p<\/em><\/strong><\/h5>\n

Trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u1edbi ch\u00ednh quy\u1ec1n, v\u1edbi \u0111\u1ed1i t\u00e1c ho\u1eb7c kh\u00e1ch h\u00e0ng\u2026 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00ednh ph\u00e1p l\u00fd c\u1ee7a c\u00e1c v\u0103n b\u1ea3n l\u00e0 \u0111i\u1ec1u h\u1ebft s\u1ee9c ch\u00ednh \u0111\u00e1ng v\u00e0 c\u1ea7n thi\u1ebft. Con d\u1ea5u, ch\u1eef k\u00fd, ch\u1eef k\u00fd s\u1ed1\u2026 l\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c minh t\u00ednh ph\u00e1p l\u00fd tr\u00ean. Tuy nhi\u00ean, c\u1ea7n hi\u1ec3u r\u00f5 d\u00f9 doanh nghi\u1ec7p l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n th\u00ec c\u0169ng \u0111\u01b0\u1ee3c \u0111\u1ea1i di\u1ec7n b\u1edfi m\u1ed9t (ho\u1eb7c nhi\u1ec1u) ng\u01b0\u1eddi c\u1ee5 th\u1ec3 v\u00e0 t\u1ea1i sao l\u1ea1i bu\u1ed9c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u00f3 ph\u1ea3i \u201cchia t\u00e1ch\u201d th\u1ea9m quy\u1ec1n ban h\u00e0nh m\u1ed9t v\u0103n b\u1ea3n ch\u00ednh th\u1ed1ng c\u1ee7a ph\u00e1p nh\u00e2n b\u1eb1ng c\u00e1i g\u1ecdi l\u00e0 con d\u1ea5u. Theo ma tr\u1eadn d\u01b0\u1edbi \u0111\u00e2y, c\u00f3 4 tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 x\u1ea3y ra khi doanh nghi\u1ec7p ban h\u00e0nh m\u1ed9t v\u0103n b\u1ea3n:<\/p>\n\n\n\n\n\n
Ch\u1eef k\u00fd th\u1eadt<\/td>\nTr\u01b0\u1eddng h\u1ee3p 1<\/td>\nTr\u01b0\u1eddng h\u1ee3p 2<\/td>\n<\/tr>\n
Ch\u1eef k\u00fd gi\u1ea3<\/td>\nTr\u01b0\u1eddng h\u1ee3p 3<\/td>\nTr\u01b0\u1eddng h\u1ee3p 4<\/td>\n<\/tr>\n
<\/td>\nD\u1ea5u th\u1eadt<\/td>\nD\u1ea5u gi\u1ea3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

X\u00e9t tr\u01b0\u1eddng h\u1ee3p 1, hi\u1ec3n nhi\u00ean c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u00e0 tr\u01b0\u1eddng h\u1ee3p 4 th\u00ec kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd. Ch\u00fang ta \u0111ang c\u00f3 hai tr\u01b0\u1eddng c\u1ea7n ph\u00e2n t\u00edch \u0111\u00f3 l\u00e0 (2) v\u00e0 (3), v\u1eady trong hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u00e2u s\u1ebd l\u00e0 v\u0103n b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd.<\/p>\n

Quay tr\u1edf l\u1ea1i nh\u1eadn \u0111\u1ecbnh ban \u0111\u1ea7u, suy cho c\u00f9ng ph\u00e1p nh\u00e2n ph\u1ea3i do m\u1ed9t con ng\u01b0\u1eddi c\u1ee5 th\u1ec3 \u0111\u1ea1i di\u1ec7n v\u00e0 \u00fd ch\u00ed c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n cho ph\u00e1p nh\u00e2n ch\u00ednh l\u00e0 \u201c\u00fd ch\u00ed\u201d c\u1ee7a ph\u00e1p nh\u00e2n. V\u00ec v\u1eady, ch\u1ec9 c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi ban h\u00e0nh c\u00f3 \u0111\u1ee7 th\u1ea9m quy\u1ec1n th\u00ec vi\u1ec7c \u0111\u00f3ng d\u1ea5u v\u00e0o ph\u00eda sau \u0111\u00f3 ch\u1ec9 l\u00e0 m\u1ed9t \u0111\u1ed9ng t\u00e1c mang t\u00ednh h\u00ecnh th\u1ee9c. \u0110\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt \u0111\u00e3 k\u00fd ban h\u00e0nh v\u0103n b\u1ea3n nh\u01b0ng khi \u0111em v\u0103n b\u1ea3n cho ng\u01b0\u1eddi v\u0103n th\u01b0 (\u0111ang gi\u1eef con d\u1ea5u) m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00f3ng d\u1ea5u v\u1eady th\u00ec v\u0103n b\u1ea3n \u0111\u00f3 c\u00f3 hi\u1ec7u l\u1ef1c kh\u00f4ng? C\u00e1 nh\u00e2n ng\u01b0\u1eddi v\u0103n th\u01b0 (ho\u1eb7c b\u1ea5t c\u1ee9 ai ngo\u00e0i \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt) chi\u1ebfm gi\u1eef con d\u1ea5u \u0111\u00f3 ch\u1eb3ng ph\u1ea3i \u0111ang c\u00f3 quy\u1ec1n l\u1ef1c t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi\u00a0\u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt ch\u00ednh l\u00e0 ng\u01b0\u1eddi gi\u1eef con d\u1ea5u th\u00ec m\u1ecdi vi\u1ec7c l\u1ea1i tr\u1edf n\u00ean th\u1ef1c s\u1ef1 v\u00f4 ngh\u0129a khi \u0111\u00e3 \u0111\u00edch th\u00e2n k\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn.<\/p>\n

K\u1ebft lu\u1eadn l\u1ea1i trong 4 tr\u01b0\u1eddng h\u1ee3p tr\u00ean th\u00ec ch\u1ec9 c\u00f3 tr\u01b0\u1eddng h\u1ee3p 1 v\u00e0 2 l\u00e0 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd; c\u00f2n tr\u01b0\u1eddng h\u1ee3p 3 v\u00e0 tr\u01b0\u1eddng h\u1ee3p 4 v\u1edbi s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a con d\u1ea5u d\u00f9 c\u00f3 th\u1eadt hay gi\u1ea3 c\u0169ng kh\u00f4ng quan tr\u1ecdng. V\u00ec v\u1eady, v\u1ec1 m\u1eb7t b\u1ea3n ch\u1ea5t s\u1eed d\u1ee5ng con d\u1ea5u g\u1ea7n nh\u01b0 l\u00e0 kh\u00f4ng c\u1ea7n thi\u1ebft trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

3. Quy \u0111\u1ecbnh th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd con d\u1ea5u<\/strong><\/h5>\n

Theo th\u1ed1ng k\u00ea c\u1ee7a World Bank Group n\u0103m 2015, trong s\u1ed1 189 qu\u1ed1c gia \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng v\u1ec1 m\u00f4i tr\u01b0\u1eddng kinh doanh th\u00ec c\u00f3 \u0111\u1ebfn 110 qu\u1ed1c gia (chi\u1ebfm 58,2%) \u0111\u00e3 b\u1ecf quy \u0111\u1ecbnh b\u1eaft bu\u1ed9t s\u1eed d\u1ee5ng con d\u1ea5u doanh nghi\u1ec7p[7]. Trong 79 qu\u1ed1c gia c\u00f2n l\u1ea1i th\u00ec c\u00f3 \u0111\u1ebfn 72 qu\u1ed1c gia cho ph\u00e9p doanh nghi\u1ec7p t\u1ef1 do l\u1ef1a ch\u1ecdn vi\u1ec7c c\u00f3 s\u1eed d\u1ee5ng con d\u1ea5u hay kh\u00f4ng. Ch\u1ec9 c\u00f3 7 tr\u00ean t\u1ed5ng s\u1ed1 189 qu\u1ed1c gia l\u00e0 c\u00f3 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng con d\u1ea5u trong qu\u00e1 tr\u00ecnh th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng l\u00e0: Vi\u1ec7t Nam; Nh\u1eadt B\u1ea3n; Nga; Trung Qu\u1ed1c; Tri\u1ec1u Ti\u00ean; Myanmarv\u00e0 Buhtan.<\/p>\n

C\u00f3 nh\u1eefng qu\u1ed1c gia \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh b\u00e3i b\u1ecf vi\u1ec7c b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng con d\u1ea5u t\u1eeb kh\u00e1 s\u1edbm nh\u01b0 Canada (n\u0103m 1971), Anh (n\u0103m 1989), M\u1ef9 (n\u0103m 1995) v\u00e0 nh\u1eefng n\u01b0\u1edbc g\u1ea7n \u0111\u00e2y c\u00f3 Hy L\u1ea1p (n\u0103m 2013), H\u1ed3ng K\u00f4ng (n\u0103m 2014). C\u00f3 th\u1ec3 quan s\u00e1t c\u00e1c qu\u1ed1c gia (ho\u1eb7c v\u00f9ng t\u1ef1 tr\u1ecb) n\u00e0y \u0111\u1ec1u l\u00e0 c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n v\u00e0 c\u00f3 n\u1ec1n kinh t\u1ebf c\u0169ng nh\u01b0 tr\u00ecnh \u0111\u1ed9 khoa h\u1ecdc c\u00f4ng ngh\u1ec7 r\u1ea5t ti\u00ean ti\u1ebfn. V\u1eady t\u1ea1i sao c\u00e1c n\u01b0\u1edbc tr\u00ean \u0111\u1ec1u d\u1ea7n ti\u1ebfn \u0111\u1ebfn vi\u1ec7c lo\u1ea1i b\u1ecf con d\u1ea5u ra kh\u1ecfi c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, h\u00e3y c\u00f9ng xem qua m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a c\u00e1c n\u01b0\u1edbc v\u1ec1 con d\u1ea5u.<\/p>\n

Kho\u1ea3n (1) \u0111i\u1ec1u 45 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2006 – Anh c\u00f3 quy \u0111\u1ecbnh m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 m\u1ed9t con d\u1ea5u chung, nh\u01b0ng kh\u00f4ng b\u1eaft bu\u1ed9c[8]. C\u00f3 th\u1ec3 th\u1ea5y quy \u0111\u1ecbnh n\u00e0y c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p – Anh r\u1ea5t r\u00f5 r\u00e0ng v\u00e0 kh\u00f4ng th\u1ec3 g\u00e2y nh\u1ea7m l\u1eabn hay c\u1ed1 t\u00ecnh hi\u1ec3u hai ngh\u0129a. C\u00e2u h\u1ecfi \u0111\u1eb7t ra \u1edf \u0111\u00e2y l\u00e0, li\u1ec7u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng con d\u1ea5u th\u00ec c\u00f3 bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng ch\u00fang v\u00e0o c\u00e1c t\u00e0i li\u1ec7u, v\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3 \u0111i\u1ec1u 44 c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2006 – Anh \u0111\u00e3 gi\u1ea3i \u0111\u00e1p cho v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u01b0 sau. Theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0111i\u1ec1u 44, m\u1ed9t t\u00e0i li\u1ec7u c\u1ee7a m\u1ed9t doanh nghi\u1ec7p (hay n\u00f3i c\u00e1ch kh\u00e1c l\u00e0 v\u0103n b\u1ea3n, h\u1ee3p \u0111\u1ed3ng, c\u00f4ng v\u0103n, quy\u1ebft \u0111\u1ecbnh\u2026) c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd khi \u0111\u01b0\u1ee3c \u0111\u00f3ng d\u1ea5u b\u1eb1ng con d\u1ea5u doanh nghi\u1ec7p, ho\u1eb7c [9].<\/p>\n

Ph\u00eda sau ch\u1eef \u201cho\u1eb7c\u201d t\u1ea1i \u0111i\u1ec3m a th\u00ec lu\u1eadt n\u00e0y m\u1edf ra m\u1ed9t lo\u1ea1t c\u00e1c h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c c\u00f3 hi\u1ec7u l\u1ef1c kh\u00e1c c\u1ee7a t\u00e0i li\u1ec7u do doanh nghi\u1ec7p ban h\u00e0nh nh\u01b0 k\u00fd b\u1edfi hai ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd ho\u1eb7c[10] b\u1edfi m\u1ed9t gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p tr\u01b0\u1edbc s\u1ef1 ch\u1ee9ng ki\u1ebfn c\u1ee7a nh\u1eefng ng\u01b0\u1eddi ch\u1ee9ng th\u1ef1c[11].<\/p>\n

V\u1eady c\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c \u0111\u00f3ng d\u1ea5u hay kh\u00f4ng v\u00e0o t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ban h\u00e0nh kh\u00f4ng c\u00f3 nhi\u1ec1u \u00fd ngh\u0129a. Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2006 – Anh m\u1edf \u0111\u01b0\u1eddng cho nhi\u1ec1u h\u00ecnh th\u1ee9c ti\u1ebfp c\u1eadn v\u00e0 ch\u1ee9ng th\u1ef1c v\u0103n b\u1ea3n m\u00e0 kh\u00f4ng c\u1ea7n d\u00f9ng \u0111\u1ebfn con d\u1ea5u. C\u00f3 th\u1ec3 l\u1ea5y v\u00ed d\u1ee5 th\u1ef1c t\u1ebf, khi hai doanh nghi\u1ec7p k\u00fd m\u1ed9t h\u1ee3p \u0111\u1ed3ng l\u1edbn th\u00ec c\u00e1c b\u00ean th\u01b0\u1eddng t\u1ed5 ch\u1ee9c m\u1ed9t bu\u1ed5i l\u1ec5 k\u00fd k\u1ebft. Trong bu\u1ed5i l\u1ec5 n\u00e0y, c\u00e1c b\u00ean s\u1ebd ph\u00e1t bi\u1ec3u v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p (c\u00f3 th\u1ec3 l\u00e0 \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n h\u1ee3p ph\u00e1p) s\u1ebd c\u00f9ng ng\u1ed3i v\u00e0o b\u00e0n k\u00fd v\u00e0 trao tay h\u1ee3p \u0111\u1ed3ng. N\u1ebfu \u0111\u00e3 c\u00f3 m\u1ed9t bu\u1ed5i l\u1ec5 long tr\u1ecdng, c\u00f3 nhi\u1ec1u nh\u00e2n vi\u00ean c\u1ee7a c\u00e1c b\u00ean tham gia ch\u1ee9ng ki\u1ebfn, c\u00f3 h\u00ecnh \u1ea3nh, video v\u00e0 c\u00f3 th\u1ec3 l\u00e0 b\u00e1o ch\u00ed.<\/p>\n

M\u1ed9t v\u00ed d\u1ee5 kh\u00e1c l\u00e0 kho\u1ea3n (1) \u0111i\u1ec1u 123\u00a0Lu\u1eadt Doanh nghi\u1ec7p\u00a0n\u0103m 2001 – \u00dac quy \u0111\u1ecbnh m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 con d\u1ea5u chung[12]. N\u1ebfu c\u00f3 con d\u1ea5u chung, c\u1ea7n th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin nh\u01b0 t\u00ean doanh nghi\u1ec7p v\u00e0 m\u00e3 s\u1ed1 doanh nghi\u1ec7p ACN (Australian Company Number).<\/p>\n

Tho\u1ea1t nh\u00ecn qua th\u1ea5y quy \u0111\u1ecbnh n\u00e0y kh\u00e1 t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi kho\u1ea3n 1 \u0111i\u1ec1u 43 c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2020 c\u1ee7a Vi\u1ec7t Nam[13]. Tuy nhi\u00ean, x\u00e9t v\u1ec1 b\u1ea3n ch\u1ea5t kh\u00e1c ho\u00e0n to\u00e0n v\u00ec trong kho\u1ea3n (1) \u0111i\u1ec1u 123 – \u00dac c\u00f3 ph\u1ea7n l\u01b0u \u00fd v\u1edbi n\u1ed9i dung \u201cDoanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c t\u00e0i li\u1ec7u m\u00e0 kh\u00f4ng c\u1ea7n con d\u1ea5u\u201d[14]. V\u1edbi ph\u1ea7n l\u01b0u \u00fd n\u00e0y, doanh nghi\u1ec7p r\u00f5 r\u00e0ng c\u00f3 th\u1ec3 tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c ngay l\u1eadp t\u1ee9c c\u00e2u h\u1ecfi con d\u1ea5u c\u00f3 b\u1eaft bu\u1ed9c hay kh\u00f4ng.<\/p>\n

4. Xu h\u01b0\u1edbng lo\u1ea1i b\u1ecf c\u00e1c quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng con d\u1ea5u<\/strong><\/h5>\n

Nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, b\u1eb1ng nhi\u1ec1u h\u00ecnh th\u1ee9c v\u00e0 v\u0103n b\u1ea3n kh\u00e1c nhau, ph\u00e1p lu\u1eadt Vi\u1ec7t Nam n\u00f3i chung v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p n\u00f3i ri\u00eang \u0111\u00e3 c\u1ed1 g\u1eafng t\u00ecm c\u00e1ch tho\u00e1t kh\u1ecfi s\u1ef1 l\u1ec7 thu\u1ed9c v\u00e0o con d\u1ea5u. B\u1eb1ng ch\u1ee9ng l\u00e0 t\u1eeb nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng con d\u1ea5u trong c\u00e1c v\u0103n b\u1ea3n th\u00ec hi\u1ec7n nay \u0111\u00e3 c\u00f3 m\u1ed9t s\u1ed1 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn vi\u1ec7c v\u0103n b\u1ea3n kh\u00f4ng c\u00f3 con d\u1ea5u (v\u00ed d\u1ee5 nh\u01b0 nh\u1eefng v\u0103n b\u1ea3n n\u1ed9p t\u1ea1i ph\u00f2ng \u0111\u0103ng k\u00fd kinh doanh – S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0)[15].<\/p>\n

Ri\u00eang v\u1ec1 con d\u1ea5u, t\u1ea1i Vi\u1ec7t Nam, c\u1ea7n t\u1eadn d\u1ee5ng nhi\u1ec1u h\u01a1n quy \u0111\u1ecbnh m\u1edf \u1edf kho\u1ea3n 3 \u0111i\u1ec1u 43 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2020, Ch\u00ednh ph\u1ee7 c\u1ea7n m\u1edf r\u1ed9ng ph\u1ea1m vi c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng con d\u1ea5u \u0111\u1ec3 giao th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch v\u1edbi c\u01a1 quan c\u00f4ng quy\u1ec1n.[16]\n

Vi\u1ec7c n\u1edbi l\u1ecfng n\u00e0y c\u1ea7n th\u1ef1c hi\u1ec7n t\u1eeb c\u00e1c v\u0103n b\u1ea3n \u0111\u01a1n gi\u1ea3n \u0111\u1ebfn nh\u1eefng v\u0103n b\u1ea3n ph\u1ee9c t\u1ea1p. T\u1eeb \u0111\u00f3, t\u1ea1o n\u00ean th\u00f3i quen v\u00e0 \u00fd ni\u1ec7m con d\u1ea5u hi\u1ec7n nay kh\u00f4ng th\u1ef1c s\u1ef1 qu\u00e1 c\u1ea7n thi\u1ebft. Ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p t\u1eeb t\u1eeb s\u1ebd kh\u00f4ng c\u00f2n l\u01b0u t\u00e2m nhi\u1ec1u \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng con d\u1ea5u. T\u1eeb \u0111\u00f3 t\u1ea1o \u0111\u00e0, d\u1eabn \u0111\u1ebfn vi\u1ec7c s\u1eeda \u0111\u1ed5i ho\u00e0n to\u00e0n quy \u0111\u1ecbnh v\u1ec1 con d\u1ea5u.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p b\u1ecf ngay t\u00ednh hi\u1ec7u l\u1ef1c c\u1ee7a con d\u1ea5u trong c\u00e1c quy ph\u1ea1m ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh tr\u00ean l\u00fd thuy\u1ebft s\u1ebd kh\u00f4ng c\u00f3 g\u00ec qu\u00e1 ph\u1ee9c t\u1ea1p. Tuy nhi\u00ean, nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch, vi\u1ec7c b\u1ecf t\u00ednh hi\u1ec7u l\u1ef1c c\u1ee7a con d\u1ea5u s\u1ebd g\u1eb7p ph\u1ea3i t\u00ecnh tr\u1ea1ng \u201cs\u1ed1c ph\u1ea3n v\u1ec7\u201d v\u00e0 g\u00e2y l\u00fang t\u00fang cho c\u1ea3 ph\u00eda c\u01a1 quan, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c gi\u1ea3i ph\u00e1p thay th\u1ebf con d\u1ea5u v\u00e0 \u00fd th\u1ee9c s\u1eed d\u1ee5ng ch\u1eef k\u00fd c\u00e1 nh\u00e2n hi\u1ec7n nay t\u1ea1i Vi\u1ec7t Nam ch\u01b0a cao.<\/p>\n

5. C\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd kh\u00f4ng c\u1ea7n con d\u1ea5u<\/strong><\/h5>\n
5.1. Quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd<\/em><\/strong><\/h5>\n

Theo t\u1eeb \u0111i\u1ec3n ti\u1ebfng Vi\u1ec7t, ch\u1eef k\u00fd l\u00e0 n\u00e9t ch\u1eef vi\u1ebft nhanh d\u00f9ng l\u00e0m k\u00fd hi\u1ec7u cho t\u00ean c\u1ee7a m\u1ed7i ng\u01b0\u1eddi d\u01b0\u1edbi d\u1ea1ng \u0111\u1eb7c bi\u1ec7t. C\u00f2n theo \u0111\u1ecbnh ngh\u0129a th\u00f4ng d\u1ee5ng, ch\u1eef k\u00fd l\u00e0 m\u1ed9t bi\u1ec3u t\u01b0\u1ee3ng vi\u1ebft tay c\u1ee7a con ng\u01b0\u1eddi. N\u00f3 c\u00f3 th\u1ec3 \u0111\u1ea1i di\u1ec7n cho t\u00ean, bi\u1ec7t danh hay m\u1ed9t k\u00fd hi\u1ec7u b\u1ea5t k\u1ef3 \u0111\u1ec3 th\u1ec3 hi\u1ec7n d\u1ea5u \u1ea5n ri\u00eang v\u1edbi m\u1ee5c \u0111\u00edch ch\u1ee9ng minh s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i b\u1ecf \u0111i doanh nghi\u1ec7p th\u00ec \u0111\u1ecbnh ngh\u0129a v\u1ec1 ch\u1eef k\u00fd th\u1eadt ch\u00ednh x\u00e1c v\u00e0 c\u1ee5 th\u1ec3 s\u1ebd l\u00e0 \u0111i\u1ec1u t\u1ea5t y\u1ebfu. Tr\u01b0\u1edbc \u0111\u00e2y, khi s\u1eed d\u1ee5ng con d\u1ea5u, doanh nghi\u1ec7p c\u1ea7n \u0111\u0103ng k\u00fd m\u1eabu d\u1ea5u v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc[17] (c\u1ee5 th\u1ec3 l\u00e0 \u0111\u0103ng c\u00f4ng b\u1ed1 m\u1eabu d\u1ea5u t\u1ea1i c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed). Vi\u1ec7c th\u00f4ng b\u00e1o m\u1eabu d\u1ea5u h\u1ebft s\u1ee9c \u0111\u01a1n gi\u1ea3n, v\u1eady vi\u1ec7c \u0111\u0103ng k\u00fd m\u1eabu ch\u1eef k\u00fd h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u0169ng kh\u00f4ng c\u00f3 g\u00ec qu\u00e1 ph\u1ee9c t\u1ea1p.<\/p>\n

V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra \u1edf \u0111\u00e2y l\u00e0 vi\u1ec7c ch\u1eef k\u00fd c\u00f3 th\u1ec3 b\u1ecb l\u00e0m gi\u1ea3 r\u1ea5t d\u1ec5 d\u00e0ng (th\u1eadm ch\u00ed c\u00f2n d\u1ec5 h\u01a1n con d\u1ea5u). Tuy nhi\u00ean, theo t\u00e1c gi\u1ea3, ph\u00e1p lu\u1eadt kh\u00f4ng n\u00ean v\u00ec nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t m\u00e0 t\u0103ng th\u00eam chi ph\u00ed c\u01a1 h\u1ed9i cho doanh nghi\u1ec7p, v\u00ec kh\u00f4ng ph\u1ea3i ai c\u0169ng c\u00f3 th\u1ec3 d\u00e1m vi ph\u1ea1m ph\u00e1p lu\u1eadt b\u1eb1ng c\u00e1ch gi\u1ea3 m\u1ea1o ch\u1eef k\u00fd doanh nghi\u1ec7p. B\u00ean c\u1ea1nh \u0111\u00f3, ph\u00e1p lu\u1eadt c\u0169ng n\u00ean c\u00f3 m\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p ph\u00e1p l\u00fd kh\u00e1c \u0111\u1ec3 ng\u0103n ch\u1eb7n vi\u1ec7c gi\u1ea3 ch\u1eef k\u00fd nh\u01b0: (1) T\u0103ng m\u1ee9c ch\u1ebf t\u00e0i v\u00e0 h\u00ecnh ph\u1ea1t cho vi\u1ec7c gi\u1ea3 m\u1ea1o ch\u1eef k\u00fd. (2) Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd c\u1ea7n c\u00f3 nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o \u0111\u1ec3 c\u00f3 hi\u1ec7u l\u1ef1c. (3) Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1ebf n\u00e0o l\u00e0 \u201cch\u1eef k\u00fd\u201d v\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd c\u00f4ng khai. (4) \u0110\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh ki\u1ec3m tra, gi\u00e1m \u0111\u1ecbnh ch\u1eef k\u00fd. (4) Tuy\u00ean truy\u1ec1n cho ng\u01b0\u1eddi d\u00e2n \u00fd th\u1ee9c v\u1ec1 t\u1ea7m quan tr\u1ecdng c\u1ee7a ch\u1eef k\u00fd v\u00e0 r\u1ee7i ro l\u1edbn khi gi\u1ea3 ch\u1eef k\u00fd.<\/p>\n

5.2. B\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1eef k\u00fd s\u1ed1<\/em><\/strong><\/h5>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 130\/2018\/N\u0110-CP, ch\u1eef k\u00fd s\u1ed1 l\u00e0 m\u1ed9t d\u1ea1ng ch\u1ee9ng th\u01b0 \u0111i\u1ec7n t\u1eed[18] v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt t\u01b0\u01a1ng \u0111\u01b0\u01a1ng con d\u1ea5u[19] mi\u1ec5n sao \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea3m b\u1ea3o an to\u00e0n cho ch\u1eef k\u00fd s\u1ed1[20].<\/p>\n

Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 c\u00f3 m\u1ed9t v\u00e0i \u0111i\u1ec3m t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi con d\u1ea5u truy\u1ec1n th\u1ed1ng nh\u01b0 \u0111\u00e2y ch\u1ec9 l\u00e0 v\u1eadt \u0111\u1eb7c \u0111\u1ecbnh, c\u00f3 th\u1ec3 chuy\u1ec3n giao gi\u1eefa nh\u1eefng ch\u1ee7 th\u1ec3 kh\u00f4ng c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 s\u1eed d\u1ee5ng. Tuy nhi\u00ean, vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 l\u1ea1i c\u00f3 nhi\u1ec1u \u01b0u \u0111i\u1ec3m h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi con d\u1ea5u truy\u1ec1n th\u1ed1ng nh\u01b0:<\/p>\n

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  1. Ch\u1eef k\u00fd s\u1ed1 r\u1ea5t d\u1ec5 b\u1ecb v\u00f4 hi\u1ec7u h\u00f3a do c\u1ea7n c\u00f3 m\u00e3 pin \u0111\u1ec3 s\u1eed d\u1ee5ng, ch\u1ec9 c\u1ea7n nh\u1eadp sai m\u1eadt kh\u1ea9u v\u1edbi s\u1ed1 l\u1ea7n c\u1ed1 \u0111\u1ecbnh th\u00ec ch\u1eef k\u00fd s\u1ed1 s\u1ebd b\u1ecb v\u00f4 hi\u1ec7u h\u00f3a. Ngo\u00e0i ra, m\u1ed7i ch\u1eef k\u00fd s\u1ed1 s\u1ebd \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1eef k\u00fd s\u1ed1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed. V\u00ec v\u1eady, khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u t\u1eeb ph\u00eda doanh nghi\u1ec7p th\u00ec t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1eef k\u00fd s\u1ed1 c\u00f3 th\u1ec3 v\u00f4 hi\u1ec7u h\u00f3a ch\u1eef k\u00fd s\u1ed1 ngay l\u1eadp t\u1ee9c (gi\u1ed1ng nh\u01b0 vi\u1ec7c ng\u00e2n h\u00e0ng v\u00f4 hi\u1ec7u h\u00f3a th\u1ebb ATM khi ch\u1ee7 t\u00e0i kho\u1ea3n y\u00eau c\u1ea7u).<\/li>\n
  2. Ch\u1eef k\u00fd s\u1ed1 c\u00f3 th\u1ec3 k\u00fd t\u1eeb xa nh\u1eefng v\u0103n b\u1ea3n, giao d\u1ecbch \u0111i\u1ec7n t\u1eed. Vi\u1ec7c n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c c\u1ee7a doanh nghi\u1ec7p r\u1ea5t nhi\u1ec1u.<\/li>\n
  3. Ch\u1eef k\u00fd s\u1ed1 l\u00e0 duy nh\u1ea5t v\u00e0 kh\u00f4ng th\u1ec3 gi\u1ea3 m\u1ea1o. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1eef k\u00fd s\u1ed1 khi t\u1ea1o m\u1edbi m\u1ed9t ch\u1eef k\u00fd s\u1ed1 th\u00ec ph\u1ea3i t\u1ea1o k\u00e8m 10 n\u1ed9i dung c\u1ee7a ch\u1eef k\u00fd s\u1ed1 \u0111\u00f3 [21].<\/li>\n
  4. M\u1ed9t trong 10 n\u1ed9i dung \u0111\u00f3 c\u00f3 \u201cthu\u1eadt to\u00e1n m\u1eadt m\u00e3\u201d, \u0111i\u1ec1u n\u00e0y h\u1ea1n ch\u1ebf \u0111\u1ebfn m\u1ee9c t\u1ed1i \u0111a vi\u1ec7c b\u1ecb l\u00e0m gi\u1ea3.<\/li>\n<\/ol>\n
    6. K\u1ebft lu\u1eadn v\u00e0 c\u00e1c \u0111\u1ec1 xu\u1ea5t<\/strong><\/h5>\n

    T\u1eeb nh\u1eefng h\u1ea1n ch\u1ebf c\u1ee7a con d\u1ea5u v\u00e0 s\u1ef1 ti\u1ec7n l\u1ee3i trong nh\u1eefng c\u00f4ng c\u1ee5 thay th\u1ebf kh\u00e1c, hay ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 ch\u1eef k\u00fd \u0111\u00e3 cho th\u1ea5y b\u1ee9c tranh r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c n\u00ean hay kh\u00f4ng n\u00ean ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ch\u00fang.<\/p>\n

    Vi\u1ec7c n\u00ean s\u1eed d\u1ee5ng hay kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng con d\u1ea5u th\u1ef1c s\u1ef1 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong r\u1ea5t nhi\u1ec1u h\u1ed9i th\u1ea3o ph\u00e1p l\u00fd, d\u1ef1 th\u1ea3o lu\u1eadt v\u00e0 hi\u1ec7n th\u1ef1c m\u1ed9t ph\u1ea7n trong lu\u1eadt. Tuy nhi\u00ean, t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u1eabn ch\u01b0a th\u1ec3 ch\u1ea5m d\u1ee9t ho\u00e0n to\u00e0n s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a con d\u1ea5u doanh nghi\u1ec7p.<\/p>\n

    T\u1ed5ng k\u1ebft l\u1ea1i, n\u1ebfu ch\u00ednh s\u00e1ch kinh t\u1ebf c\u1ee7a nh\u00e0 n\u01b0\u1edbc mong mu\u1ed1n vi\u1ec7c t\u1ef1 do h\u00f3a v\u00e0 t\u1ea1o thu\u1eadn ti\u1ec7n trong kinh doanh th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng con d\u1ea5u trong doanh nghi\u1ec7p l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u c\u1ea7n ph\u1ea3i hi\u1ec7n th\u1ef1c h\u00f3a. \u0110\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, theo t\u00e1c gi\u1ea3 c\u1ea7n ph\u1ea3i h\u00e0nh \u0111\u1ed9ng 5 b\u01b0\u1edbc sau \u0111\u00e2y:<\/p>\n

      \n
    1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Doanh nghi\u1ec7p:<\/li>\n
    2. S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 con d\u1ea5u t\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p th\u00e0nh \u201cDoanh nghi\u1ec7p c\u00f3 quy\u1ec1n t\u1ef1 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng con d\u1ea5u trong t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng\u201d.<\/li>\n
    3. C\u00f4ng b\u1ed1 m\u1eabu ch\u1eef k\u00fd c\u00e1 nh\u00e2n trong h\u1ec7 th\u1ed1ng c\u1ed5ng th\u00f4ng tin qu\u1ed1c gia. Tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c ph\u00e1p nh\u00e2n \u0111\u00f3ng d\u1ea5u th\u00ec c\u00e1c ng\u00e2n h\u00e0ng, c\u01a1 ch\u00ednh quy\u1ec1n c\u0169ng bu\u1ed9c ph\u1ea3i tra m\u1eabu d\u1ea5u \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed. Ch\u1ec9 c\u1ea7n b\u1ed5 sung m\u1eabu ch\u1eef k\u00fd c\u00e1 nh\u00e2n (c\u00f3 m\u1eabu d\u1ea5u n\u1ebfu doanh nghi\u1ec7p ch\u1ecdn s\u1eed d\u1ee5ng con d\u1ea5u) th\u00ec v\u1ea5n \u0111\u1ec1 n\u00e0y s\u1ebd ngay l\u1eadp t\u1ee9c \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.<\/li>\n
    4. Tinh gi\u1ea3m quy tr\u00ecnh th\u1ea9m \u0111\u1ecbnh ch\u1eef k\u00fd c\u1ee7a c\u00e1 nh\u00e2n. Hi\u1ec7n nay quy tr\u00ecnh v\u00e0 chi ph\u00ed gi\u00e1m \u0111\u1ecbnh ch\u1eef k\u00fd l\u00e0 m\u1ed9t r\u00e0o c\u1ea3n tr\u1ef1c ti\u1ebfp trong vi\u1ec7c hi\u1ec7n th\u1ef1c h\u00f3a gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a ch\u1eef k\u00fd c\u00e1 nh\u00e2n. T\u0103ng c\u01b0\u1eddng ch\u1ee7 th\u1ec3 c\u00f3 ch\u1ee9c n\u0103ng gi\u00e1m \u0111\u1ecbnh b\u00ean c\u1ea1nh \u0111\u00f3 l\u00e0 gi\u1ea3m chi ph\u00ed v\u00e0 th\u1eddi gian gi\u00e1m \u0111\u1ecbnh s\u1ebd h\u1ea1n ch\u1ebf vi\u1ec7c c\u00e1c ch\u1ee7 th\u1ec3 gi\u1ea3 con ch\u1eef k\u00fd.<\/li>\n<\/ol>\n

       <\/p>\n

      T\u00c0I LI\u1ec6U TR\u00cdCH D\u1eaaN:<\/strong><\/h5>\n[1] V\u0169 Th\u1ecb Ph\u1ee5ng (1997). C\u00e1c lo\u1ea1i \u1ea5n t\u00edn (con d\u1ea5u) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u1eddi Nguy\u1ec5n. T\u1ea1p ch\u00ed L\u01b0u tr\u1eef Vi\u1ec7t Nam, s\u1ed1 th\u00e1ng 3.<\/p>\n[2] Nguy\u1ec5n Anh (2016). Con d\u1ea5u doanh nghi\u1ec7p: Kinh nghi\u1ec7m qu\u1ed1c t\u1ebf v\u00e0 xu h\u01b0\u1edbng hi\u1ec7n nay. Truy c\u1eadp t\u1ea1i: https:\/\/thuvienphapluat.vn\/cong-dong-dan-luat\/con-dau-doanh-nghiep-kinh-nghiem-quoc-te-va-xu-huong-hien-nay-144476.aspx.<\/p>\n[3] Ch\u00ednh ph\u1ee7 (2001). Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 58\/2001\/N\u0110-CP, v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng con d\u1ea5u.<\/p>\n[4] M\u1ea1nh Qu\u00e2n (2014). B\u1ecf con d\u1ea5u doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u00f4ng?. Truy c\u1eadp t\u1ea1i: https:\/\/thongtintulieu.thanhnien.vn\/DisTongMucLuc_Opac.asp?p=&PhanTrang=1&Page=4873<\/p>\n[5] Qu\u1ed1c h\u1ed9i (2020). \u0110i\u1ec1u 43, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2020<\/p>\n[6] Qu\u1ed1c h\u1ed9i (2014). \u0110i\u1ec1u 44, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014<\/p>\n[7] Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> (2015). Ch\u01b0a th\u1ec3 b\u1ecf con d\u1ea5u doanh nghi\u1ec7p. Doanh nghi\u1ec7p Lu\u1eadt ANVI.<\/p>\n[8] Section 45: Common seal (1) A company may have a common seal, but need not have one.<\/p>\n[9] Companies Act 2006 UK; Section 44: Execution of documents; (1) Under the law of England and Wales or Northern Ireland a document is executed by a company; (a) by the affixing of its common seal, or<\/p>\n[10] Companies Act 2006 UK; Section 44: Execution of documents; (2) A document is validly executed by a company if it is signed on behalf of the company; (a) by two authorised signatories, or<\/p>\n[11] Companies Act 2006 UK; Section 44: Execution of documents; (2) A document is validly executed by a company if it is signed on behalf of the company; (b) by a director of the company in the presence of a witness who attests the signature.<\/p>\n[12] Corporation Act 2001 Australian; Section 123: Company may have common seal; (1) A company\u00a0may\u00a0have a common seal.\u00a0If\u00a0a company does have a common seal, the company must set out on it<\/p>\n[13] Qu\u1ed1c h\u1ed9i (2014). Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014; \u0110i\u1ec1u 44. Con d\u1ea5u c\u1ee7a doanh nghi\u1ec7p; 1. Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 n\u1ed9i dung con d\u1ea5u c\u1ee7a doanh nghi\u1ec7p.<\/p>\n[14] Corporation Act 2001 Australian; Section 123: Company may have common seal; Note 1: A company may make contracts and execute documents without using a seal (see sections 126 and 127).<\/p>\n[15]\u00a0 Ch\u00ednh ph\u1ee7 (2018). Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 108\/2018\/N\u0110-CP, \u201cS\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 9 n\u0103m 2015\u201d<\/p>\n[16] Qu\u1ed1c h\u1ed9i (2014). Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014; \u0110i\u1ec1u 44. Con d\u1ea5u c\u1ee7a doanh nghi\u1ec7p; 5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>\n[17] Qu\u1ed1c h\u1ed9i (2014). Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014; Con d\u1ea5u c\u1ee7a doanh nghi\u1ec7p; 2. Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o m\u1eabu con d\u1ea5u v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 \u0111\u0103ng t\u1ea3i c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n[18] Ch\u00ednh ph\u1ee7 (2018). Kho\u1ea3n 6 \u0111i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 130\/2018\/N\u0110-CP<\/p>\n[19] Ch\u00ednh ph\u1ee7 (2018). \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 130\/2018\/N\u0110-CP<\/p>\n[20] Ch\u00ednh ph\u1ee7 (2018). \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 130\/2018\/N\u0110-CP<\/p>\n[21] Ch\u00ednh ph\u1ee7 (2018). \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 130\/2018\/N\u0110-CP<\/p>\n

       <\/p>\n

      T\u00e0i li\u1ec7u tham kh\u1ea3o:<\/em><\/h5>\n
        \n
      1. M\u1ea1nh Qu\u00e2n (2014).\u00a0B\u1ecf con d\u1ea5u doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u00f4ng?. Truy c\u1eadp t\u1ea1i:\u00a0https:\/\/thongtintulieu.thanhnien.vn\/DisTongMucLuc_Opac.asp?p=&PhanTrang=1&Page=4873<\/em><\/li>\n
      2. Nguy\u1ec5n Anh (2016).\u00a0Con d\u1ea5u doanh nghi\u1ec7p: Kinh nghi\u1ec7m qu\u1ed1c t\u1ebf v\u00e0 xu h\u01b0\u1edbng hi\u1ec7n nay. Truy c\u1eadp t\u1ea1i: https:\/\/thuvienphapluat.vn\/cong-dong-dan-luat\/con-dau-doanh-nghiep-kinh-nghiem-quoc-te-va-xu-huong-hien-nay-144476.aspx.<\/em><\/li>\n
      3. Ch\u00ednh ph\u1ee7 (2001).\u00a0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 58\/2001\/N\u0110-CP,\u00a0v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng con d\u1ea5u<\/em>.<\/li>\n
      4. Qu\u1ed1c h\u1ed9i (2014). Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014.<\/li>\n
      5. Ch\u00ednh ph\u1ee7 (2015).\u00a0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP, v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/li>\n
      6. Ch\u00ednh ph\u1ee7 (2018). Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 130\/2018\/N\u0110-CP, \u201cQuy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1ec1 ch\u1eef k\u00fd s\u1ed1 v\u00e0 d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1\u201d.<\/em><\/li>\n
      7. Ch\u00ednh ph\u1ee7 (2018).\u00a0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 108\/2018\/N\u0110-CP,\u00a0\u201cS\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 9 n\u0103m 2015\u201d<\/em>.<\/li>\n
      8. Nguy\u1ec5n \u0110\u00f4ng Phong, L\u00ea Nh\u1eadt H\u1ea1nh (2018).\u00a0Ch\u00ednh ph\u1ee7 qu\u1ea3n l\u00fd \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u1edf Vi\u1ec7t Nam.<\/em>\u00a0Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP. H\u1ed3 Ch\u00ed Minh.<\/li>\n
      9. Tr\u1ea7n V\u0103n Long (2018).\u00a0B\u00e0n v\u1ec1 m\u00f4 h\u00ecnh ph\u00e1p l\u00fd cho doanh nghi\u1ec7p \u0111i\u1ec7n t\u1eed.\u00a0<\/em>Khoa Lu\u1eadt-Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP. H\u1ed3 Ch\u00ed Minh.<\/li>\n
      10. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> (2014).\u00a0B\u00ecnh lu\u1eadn v\u1ec1 con d\u1ea5u ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p (CIEM).<\/em> C\u00f4ng ty Lu\u1eadt<\/a> <\/em>ANVI<\/a><\/em><\/strong>.<\/li>\n
      11. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> (2015).\u00a0B\u00ecnh lu\u1eadn v\u1ec1 con d\u1ea5u ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p (MPI). <\/em>C\u00f4ng ty Lu\u1eadt<\/a> <\/em>ANVI.<\/a><\/em><\/strong><\/li>\n
      12. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> (2015). Ch\u01b0a th\u1ec3 b\u1ecf con d\u1ea5u doanh nghi\u1ec7p. C\u00f4ng ty Lu\u1eadt<\/a> <\/em>ANVI<\/a><\/em><\/strong>.<\/li>\n
      13. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> (2014).\u00a0Con d\u1ea5u – d\u00e2y tr\u00f3i doanh nghi\u1ec7p<\/em>. C\u00f4ng ty Lu\u1eadt<\/a> <\/em>ANVI<\/a><\/em><\/strong>.<\/li>\n
      14. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> (2015).\u00a0M\u1eadp m\u1edd con d\u1ea5u doanh nghi\u1ec7p<\/em>. C\u00f4ng ty Lu\u1eadt<\/a> <\/em>ANVI<\/a><\/em><\/strong>.<\/li>\n
      15. Qu\u1ed1c h\u1ed9i (2005). Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2005.<\/li>\n
      16. B\u1ed9 Ch\u00ednh tr\u1ecb (2005). Ngh\u1ecb quy\u1ebft s\u1ed1 49 -NQ\/TW,\u00a0Chi\u1ebfn l\u01b0\u1ee3c C\u1ea3i c\u00e1ch t\u01b0 ph\u00e1p \u0111\u1ebfn n\u0103m 2020<\/em>.<\/li>\n
      17. Ch\u00ednh ph\u1ee7 (2016). D\u1ef1 th\u1ea3o – Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 99\/2016\/N\u0110-CP,\u00a0v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng con d\u1ea5u<\/em>.<\/li>\n
      18. Ch\u00ednh ph\u1ee7 (2015). Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 96\/2015\/N\u0110-CP,\u00a0quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u lu\u1eadt c\u1ee7a doanh nghi\u1ec7p<\/em>.<\/li>\n
      19. Nguy\u1ec5n Anh (2016). Con d\u1ea5u doanh nghi\u1ec7p: Kinh nghi\u1ec7m qu\u1ed1c t\u1ebf v\u00e0 xu h\u01b0\u1edbng hi\u1ec7n nay. Truy c\u1eadp t\u1ea1i: https:\/\/thuvienphapluat.vn\/cong-dong-dan-luat\/con-dau-doanh-nghiep-kinh-nghiem-quoc-te-va-xu-huong-hien-nay-144476.aspx.<\/li>\n
      20. V\u0169 Th\u1ecb Ph\u1ee5ng (1997). C\u00e1c lo\u1ea1i \u1ea5n t\u00edn (con d\u1ea5u) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u1eddi Nguy\u1ec5n. T\u1ea1p ch\u00ed L\u01b0u tr\u1eef Vi\u1ec7t Nam, s\u1ed1 th\u00e1ng 3.<\/li>\n
      21. T\u00f2a \u00e1n Nh\u00e2n d\u00e2n c\u1ea5p cao TP. H\u1ed3 Ch\u00ed Minh (2018). B\u1ea3n \u00e1n s\u1ed1 \u201c51\/2018\/KDTM-PT \u201cV\/v: Tranh ch\u1ea5p gi\u1eefa doanh nghi\u1ec7p v\u1edbi th\u00e0nh vi\u00ean doanh nghi\u1ec7p\u201d.<\/li>\n
      22. Economist Staff (2015).\u00a0Blockchains: The great chain of being sure about things.\u00a0<\/em>The Economist.<\/li>\n
      23. Corporation Act 2001 Australian, 2001, Australian.<\/li>\n
      24. Companies Act 2006 UK, 2006, UK.<\/li>\n<\/ol>\n

        ————-<\/em><\/p>\n

        T\u1ea1p ch\u00ed C\u00f4ng th\u01b0\u01a1ng (K\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u) 06-12-2024<\/em><\/strong><\/h5>\n

        https:\/\/tapchicongthuong.vn\/ban-ve-viec-khong-bat-buoc-doanh-nghiep-su-dung-con-dau-trong-hoat-dong-kinh-doanh-130682.htm<\/em><\/a><\/p>\n

        (T\u00e1c<\/em> gi\u1ea3 nghi\u00ean c\u1ee9u 05 b\u00e0i c\u1ee7a Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, trong \u0111\u00f3 c\u00f3 tr\u00edch d\u1ea5n 01 b\u00e0i<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

        B\u00e0n v\u1ec1 vi\u1ec7c kh\u00f4ng b\u1eaft bu\u1ed9c doanh nghi\u1ec7p s\u1eed d\u1ee5ng con d\u1ea5u trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. (TCCT) –\u00a0B\u00e0i b\u00e1o nghi\u00ean c\u1ee9u “B\u00e0n v\u1ec1 vi\u1ec7c kh\u00f4ng b\u1eaft bu\u1ed9c doanh nghi\u1ec7p s\u1eed d\u1ee5ng con d\u1ea5u trong ho\u1ea1t \u0111\u1ed9ng kinh doanh” do ThS. Nguy\u1ec5n Hu\u1ef3nh Hi\u1ec7p (Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Hoa Sen) th\u1ef1c hi\u1ec7n. T\u00f3m t\u1eaft: Trong b\u1ed1i […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[34],"class_list":["post-44913","post","type-post","status-publish","format-standard","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-doanh-nghiep"],"acf":[],"yoast_head":"\n3.945. 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