{"id":5034,"date":"2010-12-20T15:42:31","date_gmt":"2010-12-20T08:42:31","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=5034"},"modified":"2024-11-05T16:01:26","modified_gmt":"2024-11-05T09:01:26","slug":"141-doanh-nghiep-mong-gi-tu-ho-tro-phap-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/141-doanh-nghiep-mong-gi-tu-ho-tro-phap-ly\/","title":{"rendered":"141. Doanh nghi\u1ec7p mong g\u00ec t\u1eeb h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd?"},"content":{"rendered":"

Doanh nghi\u1ec7p mong g\u00ec t\u1eeb h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd?<\/span><\/h4>\n
(DC&PL) – H\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p l\u00e0 m\u1ed9t \u201cm\u00f3n qu\u00e0\u201d c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p tr\u00ean c\u01a1 s\u1edf nh\u1eefng \u00fd t\u01b0\u1edfng ph\u00e1p l\u00fd t\u1ed1t \u0111\u1eb9p v\u00e0 s\u1ef1 \u0111\u00f2i h\u1ecfi th\u1ef1c t\u1ebf. Tuy nhi\u00ean, d\u00f9 \u0111\u00e3 h\u01a1n hai n\u0103m tr\u00f4i qua, d\u01b0\u1eddng nh\u01b0 b\u00ean h\u1ed7 tr\u1ee3 v\u1eabn ch\u01b0a s\u1eb5n s\u00e0ng \u201ctrao qu\u00e0\u201d v\u00e0 b\u00ean ti\u1ebfp nh\u1eadn th\u00ec v\u1eabn c\u00f2n \u0111ang mong ch\u1edd \u201ct\u1eb7ng ph\u1ea9m\u201d.<\/strong> <\/em><\/h5>\n
Th\u1ef1c tr\u1ea1ng h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd<\/strong><\/h5>\n

H\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p l\u00e0 nh\u1eb1m \u0111\u1ecbnh h\u01b0\u1edbng, n\u00e2ng cao nh\u1eadn th\u1ee9c, \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt, gi\u00fap doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e1t tri\u1ec3n d\u1ef1a tr\u00ean m\u1ed9t n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd \u1ed5n \u0111\u1ecbnh, ch\u1eafc ch\u1eafn, b\u1ec1n v\u1eefng, l\u00e2u d\u00e0i. V\u1ec1 l\u00fd thuy\u1ebft, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 m\u1ed9t c\u00e1ch ho\u00e0n to\u00e0n c\u00f4ng b\u1eb1ng, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 66\/2008\/N\u0110-CP ng\u00e0y 28-05-2008 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 H\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0a ra nguy\u00ean t\u1eafc \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd l\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p v\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh theo nhu c\u1ea7u c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/p>\n

B\u00ean h\u1ed7 tr\u1ee3 l\u00e0 c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, \u0111\u00f3ng vai c\u1ee7a ng\u01b0\u1eddi cho; c\u00f2n b\u00ean nh\u1eadn s\u1ef1 h\u1ed7 tr\u1ee3 l\u00e0 c\u00e1c doanh nghi\u1ec7p, gi\u1eef vai c\u1ee7a k\u1ebb nh\u1eadn. Tuy nhi\u00ean, h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd, gi\u1ed1ng nh\u01b0 cho – nh\u1eadn c\u00e1i \u201cc\u1ea7n c\u00e2u\u201d, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 cho – nh\u1eadn \u201ccon c\u00e1\u201d nh\u01b0 h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t, mi\u1ec5n gi\u1ea3m ti\u1ec1n thu\u1ebf hay \u01b0u \u0111\u00e3i v\u1ec1 ti\u1ec1n thu\u00ea nh\u00e0 \u0111\u1ea5t.<\/p>\n

Theo quy \u0111\u1ecbnh, th\u00ec doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u s\u1ef1 h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd, c\u00f3 r\u1ea5t nhi\u1ec1u quy\u1ec1n, \u0111\u01b0\u1ee3c h\u01b0\u1edfng r\u1ea5t nhi\u1ec1u l\u1ee3i \u00edch. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, d\u01b0\u1eddng nh\u01b0 kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 n\u00e0o gi\u1eefa tr\u01b0\u1edbc v\u00e0 sau 2 n\u0103m th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p.<\/p>\n

C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 c\u1ee7a doanh nghi\u1ec7p g\u1ed3m: \u0110\u01b0\u1ee3c khai th\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u00e1p lu\u1eadt; \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u, cung c\u1ea5p, ph\u1ed5 bi\u1ebfn v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt; \u0111\u01b0\u1ee3c b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c ph\u00e1p lu\u1eadt; \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p ph\u00e1p lu\u1eadt. Trong \u0111\u00f3, ri\u00eang vi\u1ec7c gi\u1ea3i \u0111\u00e1p ph\u00e1p lu\u1eadt c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua nhi\u1ec1u h\u00ecnh th\u1ee9c: Gi\u1ea3i \u0111\u00e1p b\u1eb1ng v\u0103n b\u1ea3n; gi\u1ea3i \u0111\u00e1p th\u00f4ng qua m\u1ea1ng \u0111i\u1ec7n t\u1eed; gi\u1ea3i \u0111\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua \u0111i\u1ec7n tho\u1ea1i v\u00e0 gi\u1ea3i \u0111\u00e1p th\u00f4ng qua c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tuy nhi\u00ean, s\u1ed1 l\u01b0\u1ee3ng v\u1ea5n \u0111\u1ec1 gi\u1ea3i \u0111\u00e1p m\u1ea5y n\u0103m qua c\u0169ng v\u1eabn g\u1ea7n nh\u01b0 d\u1eadm ch\u00e2n t\u1ea1i ch\u1ed7. B\u1ed9 n\u00e0o \u0111\u00e3 gi\u1ea3i \u0111\u00e1p nhi\u1ec1u th\u00ec v\u1eabn ti\u1ebfp t\u1ee5c tr\u1ea3 l\u1eddi nhi\u1ec1u, b\u1ed9 n\u00e0o v\u1ed1n \u00edt gi\u1ea3i \u0111\u00e1p th\u00ec doanh nghi\u1ec7p v\u1eabn m\u1ecfi c\u1ed5 tr\u00f4ng ch\u1edd. V\u00ed d\u1ee5, B\u1ed9 Lao \u0111\u1ed9ng, Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i c\u00f3 v\u00e0i tr\u0103m c\u00f4ng v\u0103n m\u1ed7i n\u0103m, c\u00f2n B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 th\u00ec ch\u1ec9 c\u00f3 tr\u00ean d\u01b0\u1edbi ch\u1ee5c c\u00f4ng v\u0103n m\u1ed7i n\u0103m.<\/p>\n

C\u00e1c B\u1ed9 c\u00f3 tr\u00e1ch nhi\u1ec7m \u201ct\u1ed5 ch\u1ee9c x\u00e2y d\u1ef1ng, duy tr\u00ec, c\u1eadp nh\u1eadt c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt trong ph\u1ea1m vi ng\u00e0nh, l\u0129nh v\u1ef1c do m\u00ecnh qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ch\u00ednh th\u1ee9c c\u1ee7a B\u1ed9<\/em>\u201d [1]<\/a>. Vi\u1ec7c x\u00e2y d\u1ef1ng, c\u1eadp nh\u1eadt, duy tr\u00ec v\u00e0 khai th\u00e1c c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u00e1p lu\u1eadt l\u00e0 tr\u00e1ch nhi\u1ec7m chung c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd, ch\u1ee9 kh\u00f4ng ph\u1ea3i ph\u1ee5c v\u1ee5 ri\u00eang g\u00ec doanh nghi\u1ec7p. C\u00f3 hay kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh n\u00e0y, tr\u01b0\u1edbc \u0111\u00f2i h\u1ecfi c\u1ee7a vi\u1ec7c x\u00e2y d\u1ef1ng Ch\u00ednh ph\u1ee7 \u0111i\u1ec7n t\u1eed, th\u00ec c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u0169ng v\u1eabn ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u00e1p lu\u1eadt c\u1ee7a c\u01a1 quan m\u00ecnh. Tuy nhi\u00ean, sau 2 n\u0103m r\u1ed3i, trang web c\u1ee7a c\u00e1c b\u1ed9 nh\u00ecn chung v\u1eabn c\u00f2n thi\u1ebfu nhi\u1ec1u v\u0103n b\u1ea3n v\u00e0 nh\u1eefng v\u0103n b\u1ea3n \u0111\u00e3 c\u00f3 th\u00ec c\u0169ng kh\u00f3 tra c\u1ee9u. \u0110\u1eb7c bi\u1ec7t v\u00f4 l\u00fd khi m\u00e0 c\u00e1c trang web c\u1ee7a b\u1ed9 th\u00ec thi\u1ebfu r\u1ea5t nhi\u1ec1u v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c v\u0103n b\u1ea3n gi\u1ea3i \u0111\u00e1p c\u1ee7a ch\u00ednh b\u1ed9 m\u00ecnh, trong khi m\u1ed9t s\u1ed1 trang web kinh doanh th\u00ec l\u1ea1i c\u00f3 kh\u00e1 \u0111\u1ea7y \u0111\u1ee7 v\u0103n b\u1ea3n gi\u1ea3i \u0111\u00e1p c\u1ee7a c\u00e1c b\u1ed9. Th\u00f4ng qua vi\u1ec7c h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p, c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u0169ng \u0111\u01b0\u1ee3c l\u1ee3i, ch\u1ee9 kh\u00f4ng ch\u1ec9 c\u00f3 doanh nghi\u1ec7p. C\u00e1c b\u1ed9 s\u1ebd c\u00f3 th\u00eam \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ho\u00e0n th\u00e0nh vai tr\u00f2 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a m\u00ecnh, \u0111\u00f3 \u0111\u01b0a \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt v\u00e0o cu\u1ed9c s\u1ed1ng khi tri\u1ec3n khai th\u1ef1c hi\u1ec7n, \u0111\u1ed3ng th\u1eddi c\u0169ng \u0111\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c t\u1ebf cu\u1ed9c s\u1ed1ng v\u00e0o ph\u00e1p lu\u1eadt trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng. Nh\u01b0 v\u1eady c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u0169ng c\u1ea7n \u0111\u1ebfn doanh nghi\u1ec7p v\u00e0 m\u1edbi g\u1ecdi l\u00e0 h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd, ch\u1ee9 n\u1ebfu kh\u00f4ng th\u00ec ch\u1ec9 c\u00f2n l\u00e0 tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd.<\/p>\n

Ng\u01b0\u1eddi cho c\u0169ng v\u01b0\u1edbng<\/strong><\/h5>\n

Trong nh\u1eefng quy\u1ec1n l\u1ee3i n\u00f3i tr\u00ean c\u1ee7a doanh nghi\u1ec7p, c\u00f3 l\u1ebd c\u1ea7n thi\u1ebft nh\u1ea5t l\u00e0 \u201cDoanh nghi\u1ec7p c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u c\u00e1c c\u01a1 quan chuy\u00ean m\u00f4n thu\u1ed9c U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh gi\u1ea3i \u0111\u00e1p ph\u00e1p lu\u1eadt trong ph\u1ea1m vi ng\u00e0nh, l\u0129nh v\u1ef1c do m\u00ecnh qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/em>\u201d.[2]<\/a> M\u00e0 trong vi\u1ec7c gi\u1ea3i \u0111\u00e1p ph\u00e1p lu\u1eadt, th\u00ec vi\u1ec7c gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 c\u00e1c v\u1ee5 vi\u1ec7c c\u1ee5 th\u1ec3 m\u1edbi l\u00e0 \u0111i\u1ec1u c\u00e1c doanh nghi\u1ec7p c\u1ea7n v\u00e0 m\u1edbi th\u1ef1c s\u1ef1 c\u00f3 \u00fd ngh\u0129a, t\u00e1c d\u1ee5ng. Th\u1eadm ch\u00ed nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u0169ng ph\u1ea3i k\u00e8m theo c\u00e1c v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 th\u00ec m\u1edbi b\u1ea3o \u0111\u1ea3m hi\u1ec3u ch\u00ednh x\u00e1c quy \u0111\u1ecbnh. Tuy nhi\u00ean, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u1ea1i \u00a0thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb tr\u00e1ch nhi\u1ec7m gi\u1ea3i \u0111\u00e1p theo quy \u0111\u1ecbnh: \u201cVi\u1ec7c gi\u1ea3i \u0111\u00e1p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c y\u00eau c\u1ea7u gi\u1ea3i \u0111\u00e1p ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p v\u1ec1 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/em>\u201d [3]<\/a><\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, \u0111a s\u1ed1 c\u00e1c v\u0103n b\u1ea3n gi\u1ea3i \u0111\u00e1p c\u1ee7a c\u00e1c b\u1ed9, trong \u0111\u00f3 c\u00f3 m\u1ed9t s\u1ed1 b\u1ed9 gi\u1ea3i \u0111\u00e1p nhi\u1ec1u nh\u1ea5t (\u0111\u01b0a th\u00f4ng tin l\u00ean m\u1ea1ng) nh\u01b0 B\u1ed9 T\u00e0i ch\u00ednh, B\u1ed9 X\u00e2y d\u1ef1ng, B\u1ed9 Lao \u0111\u1ed9ng, Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i, th\u00ec l\u1ea1i l\u00e0 gi\u1ea3i \u0111\u00e1p v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p. Nh\u01b0 v\u1eady, n\u1ebfu c\u1ee9 b\u00e1m s\u00e1t c\u00e2u ch\u1eef, th\u00ec vi\u1ec7c c\u00e1c B\u1ed9 \u0111\u00e3 v\u00e0 \u0111ang t\u00edch c\u1ef1c gi\u1ea3i \u0111\u00e1p ph\u00e1p lu\u1eadt l\u00e0 \u0111\u00e3 l\u00e0m qu\u00e1 y\u00eau c\u1ea7u c\u1ee7a quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Nh\u01b0ng n\u1ebfu ch\u1ec9 d\u1eebng l\u1ea1i \u1edf s\u1ef1 gi\u1ea3i \u0111\u00e1p chung chung m\u00e0 kh\u00f4ng gi\u1ea3i quy\u1ebft c\u00e1c t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3, th\u00ec m\u1ee5c ti\u00eau nh\u1eb1m h\u1ed7 tr\u1ee3 t\u1ed1t h\u01a1n th\u00e0nh ra l\u1ea1i h\u1ea1n ch\u1ebf h\u01a1n th\u1ef1c t\u1ebf \u0111ang di\u1ec5n ra. Ch\u01b0a n\u00f3i c\u00f9ng m\u1ed9t v\u1ea5n \u0111\u1ec1, th\u01b0\u1eddng \u00fd ki\u1ebfn t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt c\u1ee7a lu\u1eadt s\u01b0 r\u1ea5t kh\u00f3 \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 quan th\u1eeba h\u00e0nh c\u00f4ng nh\u1eadn, trong khi gi\u1ea3i \u0111\u00e1p c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u00ec l\u1ea1i \u0111\u01b0\u1ee3c m\u1eb7c nhi\u00ean coi tr\u1ecdng nh\u01b0 v\u0103n b\u1ea3n ph\u00e1p quy.<\/p>\n

C\u00f3 m\u1ed9t th\u1ef1c t\u1ebf l\u00e0, ngay nhi\u1ec1u c\u00f4ng vi\u1ec7c r\u00f5 r\u00e0ng l\u00e0 thu\u1ed9c tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft c\u1ee7a b\u1ed9, \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1ee7 t\u1ee5c v\u00e0 th\u1eddi h\u1ea1n, m\u00e0 c\u00f2n th\u01b0\u1eddng xuy\u00ean b\u1ecb treo tr\u1ec5, g\u00e2y kh\u00f3 d\u1ec5, th\u00ec vi\u1ec7c h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p l\u1ea1i c\u00e0ng kh\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m. Th\u1eed \u201cth\u1ecb tr\u01b0\u1eddng ho\u00e1\u201d m\u1ed1i quan h\u1ec7 qu\u1ea3n l\u00fd n\u1ec1n kinh t\u1ebf, th\u00ec b\u00ean c\u01a1 quan qu\u1ea3n l\u00fd l\u00e0 ng\u01b0\u1eddi b\u00e1n h\u00e0ng v\u00e0 doanh nghi\u1ec7p l\u00e0 ng\u01b0\u1eddi mua h\u00e0ng. C\u00f2n h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd th\u00ec c\u0169ng nh\u01b0 l\u00e0 vi\u1ec7c khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng, ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m ph\u1ee5. Th\u1eadm ch\u00ed, n\u1ebfu b\u00e1n h\u00e0ng theo c\u00e1ch ph\u00e2n ph\u1ed1i, ban ph\u00e1t, th\u00ec ch\u1eb3ng c\u1ea7n quan t\u00e2m \u0111\u1ebfn khuy\u1ebfn m\u1ea1i. Do v\u1eady, n\u1ebfu c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng l\u00e0m tr\u00f2n b\u1ed5n ph\u1eadn h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p th\u00ec c\u0169ng \u201cv\u00f4 can\u201d.<\/p>\n

In \u1ea5n t\u00e0i li\u1ec7u n\u00f3i chung, tuy\u00ean truy\u1ec1n t\u1eadp hu\u1ea5n, \u0111\u00e0o t\u1ea1o n\u00f3i chung, th\u00ec l\u00e0 c\u1ea3 m\u1ed9t qu\u00e1 tr\u00ecnh l\u00e2u d\u00e0i, v\u00e0 l\u00e0 c\u00f4ng vi\u1ec7c tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn ph\u00e1p lu\u1eadt n\u00f3i chung, ph\u1ea3i l\u00e0m m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i, b\u1ec1n b\u1ec9, l\u00e2u d\u00e0i, cho m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ef1 nguy\u1ec7n c\u0169ng nh\u01b0 b\u1eaft bu\u1ed9c. Th\u1eadt kh\u00f3 c\u00f3 th\u1ec3 \u0111\u1ea9y m\u1ea1nh h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p, khi m\u00e0 kinh ph\u00ed th\u00ec eo h\u1eb9p, nh\u00e2n l\u1ef1c th\u00ec thi\u1ebfu th\u1ed1n, th\u1eddi gian th\u00ec h\u1ea1n ch\u1ebf, kinh nghi\u1ec7m th\u00ec \u00edt \u1ecfi. V\u1edbi ngu\u1ed3n kinh ph\u00ed h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p l\u00e0 190 t\u1ef7 \u0111\u1ed3ng trong 4 n\u0103m 2010-2014 \u0111\u00e3 \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 585\/Q\u0110-TTg ng\u00e0y 05-5-2010, th\u00ec t\u00ednh ra m\u1ed7i n\u0103m m\u1ed9t doanh nghi\u1ec7p c\u0169ng ch\u1ec9 \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 1 cu\u1ed1n s\u00e1ch. V\u00ec v\u1eady, kh\u00f4ng n\u00ean x\u00e1c \u0111\u1ecbnh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p l\u00e0 chi ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p,[4]<\/a> m\u00e0 c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o kho\u1ea3n ng\u00e2n s\u00e1ch th\u01b0\u1eddng xuy\u00ean chi cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. V\u00ed d\u1ee5 \u201cChi x\u00e2y d\u1ef1ng v\u00e0 khai th\u00e1c c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u00e1p lu\u1eadt ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p\u201d th\u00ec c\u00f3 th\u1ec3 d\u1ef1a g\u1ea7n nh\u01b0 ho\u00e0n to\u00e0n v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u00e1p lu\u1eadt ph\u1ee5c v\u1ee5 cho nhu c\u1ea7u chung.<\/p>\n

K\u1ebb nh\u1eadn ng\u1ea1i ng\u1ea7n<\/strong><\/h5>\n

\u0110i\u1ec1u c\u1ea7n nh\u1ea5t trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay c\u1ee7a c\u00e1c doanh nghi\u1ec7p, kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01b0\u1ee3c tuy\u00ean truy\u1ec1n, \u0111\u00e0o t\u1ea1o, ph\u1ed5 bi\u1ebfn ph\u00e1p lu\u1eadt, m\u00e0 l\u00e0 \u1edf ch\u1ed7, kh\u00f4ng bi\u1ebft ph\u1ea3i \u1ee9ng x\u1eed v\u1edbi ph\u00e1p lu\u1eadt th\u1ebf n\u00e0o tr\u01b0\u1edbc nh\u1eefng v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf. Nguy\u00ean nh\u00e2n l\u00e0 do h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt qu\u00e1 ph\u1ee9c t\u1ea1p, r\u1ed1i r\u1eafm v\u00e0 vi\u1ec7c th\u1ef1c thi ph\u00e1p lu\u1eadt qu\u00e1 tu\u1ef3 ti\u1ec7n, l\u1eaft l\u00e9o. C\u00f3 m\u1ed9t ngh\u1ecbch l\u00fd d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng vi ph\u1ea1m ph\u00e1p lu\u1eadt tr\u1edf th\u00e0nh ph\u1ed5 bi\u1ebfn, nh\u1ee9c nh\u1ed1i l\u00e0 v\u00ec c\u00e1i gi\u00e1 ph\u1ea3i tr\u1ea3 cho vi\u1ec7c nghi\u00eam ch\u1ec9nh ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt nhi\u1ec1u khi \u201c\u0111\u1eaft\u201d h\u01a1n so v\u1edbi vi\u1ec7c vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n

C\u00e1i kh\u00f3 nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, kh\u00f4ng ph\u1ea3i l\u00e0 t\u00ecm v\u0103n b\u1ea3n hay quy \u0111\u1ecbnh trong v\u0103n b\u1ea3n, m\u00e0 l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u1eadp m\u1edd, kh\u00f3 hi\u1ec3u v\u00e0 ch\u1ed3ng ch\u00e9o, m\u00e2u thu\u1eabn nhau gi\u1eefa c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt. V\u1ec1 nguy\u00ean t\u1eafc, khi c\u00f9ng m\u1ed9t v\u1ea5n \u0111\u1ec1 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh kh\u00e1c nhau th\u00ec \u01b0u ti\u00ean quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c cao h\u01a1n. Nh\u01b0ng c\u1ee9 h\u00e0nh \u0111\u1ed9ng nh\u01b0 th\u1ebf, th\u00ec l\u1ea1i l\u00e0 m\u1ea1o hi\u1ec3m, v\u00ec s\u1ebd kh\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f4ng quy\u1ec1n gi\u1ea3i quy\u1ebft c\u00f4ng vi\u1ec7c, th\u1eadm ch\u00ed kh\u00f4ng bao gi\u1edd \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn. \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3, nguy c\u01a1 r\u1ea5t cao d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh hay b\u1ecb truy t\u1ed1 ph\u1ea1m t\u1ed9i h\u00ecnh s\u1ef1. Th\u1ebf l\u00e0, mu\u1ed1n an to\u00e0n v\u00e0 \u0111\u01b0\u1ee3c vi\u1ec7c, doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 \u00e9p m\u00ecnh th\u1ef1c hi\u1ec7n theo nh\u1eefng quy \u0111\u1ecbnh n\u00e0o ch\u1eb7t nh\u1ea5t, tr\u00f3i bu\u1ed9c nh\u1ea5t trong s\u1ed1 nh\u1eefng quy \u0111\u1ecbnh \u1ea5y.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, sau khi \u0111\u00e3 \u0111\u1ecdc h\u1ebft ch\u1eef trong c\u00e1c v\u0103n b\u1ea3n r\u1ed3i, doanh nghi\u1ec7p c\u0169ng nh\u01b0 lu\u1eadt s\u01b0 v\u1eabn kh\u00f4ng bi\u1ebft ph\u1ea3i h\u00e0nh x\u1eed th\u1ebf n\u00e0o. Khi \u1ea5y m\u1edbi th\u1eadt s\u1ef1 c\u1ea7n \u0111\u1ebfn s\u1ef1 gi\u1ea3i \u0111\u00e1p c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc. Nh\u01b0ng nhi\u1ec1u khi \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p xong, doanh nghi\u1ec7p l\u1ea1i c\u00e0ng hoang mang. Xin l\u1ea5y v\u00ed d\u1ee5 v\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Ng\u00e0y 18-3-2010, B\u1ed9 t\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n s\u1ed1 3316\/BTC-CST g\u1eedi C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng tr\u1ea3 l\u1eddi r\u00f5, vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 thu h\u1ed3i n\u1ee3 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u00f4ng v\u0103n n\u00e0y c\u0103n c\u1ee9 v\u00e0o c\u00e1c Lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 hi\u1ec7n h\u00e0nh v\u00e0 c\u00f3 tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc. Ng\u00e0y 06-9-2010, B\u1ed9 t\u00e0i ch\u00ednh ti\u1ebfp t\u1ee5c ra C\u00f4ng v\u0103n s\u1ed1 11754\/2010\/BTC-CST v\u1ec1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu c\u1ea5p d\u1ecbch v\u1ee5, b\u1ea3o l\u00e3nh, ti\u1ebfp t\u1ee5c d\u1eabn chi\u1ebfu n\u1ed9i dung trong C\u00f4ng v\u0103n 3316\/BTC-CST n\u00eau r\u00f5 vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 thu h\u1ed3i n\u1ee3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

Nh\u01b0ng 21 ng\u00e0y sau, T\u1ed5ng C\u1ee5c thu\u1ebf l\u1ea1i c\u00f3 C\u00f4ng v\u0103n s\u1ed1 3755\/TCT-CS ng\u00e0y 27-9-2010 v\u1ec1 vi\u1ec7c tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi t\u1ea1i H\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i Doanh nghi\u1ec7p, l\u1ea1i ph\u1ee7 nh\u1eadn n\u1ed9i dung C\u00f4ng v\u0103n n\u00eau tr\u00ean c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh. Theo \u0111\u00f3 t\u1eeb ng\u00e0y 01-01-2009, ho\u1ea1t \u0111\u1ed9ng \u201cb\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay \u0111\u1ec3 thu h\u1ed3i n\u1ee3\u201d c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u00f4ng v\u0103n n\u00e0y \u0111\u00e3 n\u00f3i r\u00f5 l\u00e0 Lu\u1eadt thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2008 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2008\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 kh\u00f4ng quy \u0111\u1ecbnh vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

Nh\u01b0 v\u1eady, l\u00e0 c\u00f9ng c\u0103n c\u1ee9 v\u00e0o c\u00e1c lu\u1eadt v\u00e0 ngh\u1ecb \u0111\u1ecbnh nh\u01b0 nhau, nh\u01b0ng l\u1ea1i cho ra hai k\u1ebft qu\u1ea3 tr\u00e1i ng\u01b0\u1ee3c. C\u00f3 m\u1ed9t th\u1ef1c t\u1ebf l\u00e0, c\u00e1c Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u0169ng nh\u01b0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh t\u1eeb n\u0103m 1997 \u0111\u1ebfn nay \u0111\u1ec1u kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n n\u00e0o nh\u1eafc \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay \u0111\u1ec3 thu h\u1ed3i n\u1ee3 thu\u1ed9c di\u1ec7n ph\u1ea3i hay kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Th\u1ebf nh\u01b0ng, trong nhi\u1ec1u n\u0103m vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00e3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. V\u00e0 vi\u1ec7c \u0111\u00f3 c\u0169ng ch\u1ec9 xu\u1ea5t ph\u00e1t t\u1eeb th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Nh\u01b0 v\u1eady, \u0111\u1ebfn nay kh\u00f4ng th\u1ec3 k\u1ebft lu\u1eadn \u0111\u01b0\u1ee3c r\u1eb1ng ho\u1ea1t \u0111\u1ed9ng b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh hay l\u00e0 bu\u1ed9c ph\u1ea3i n\u1ed9p theo quan \u0111i\u1ec3m c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, v\u00ec v\u1ea5n \u0111\u1ec1 \u0111ang b\u1ecb b\u1ecf ng\u1ecf trong c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n

Mong mu\u1ed1n t\u1eeb doanh nghi\u1ec7p<\/strong><\/h5>\n

N\u1ebfu \u0111\u00f2i h\u1ecfi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p n\u00f3i chung th\u00ec qu\u00e1 m\u00eanh m\u00f4ng, v\u1edbi ph\u1ea1m vi qu\u00e1 r\u1ed9ng, v\u01b0\u1ee3t qu\u00e1 kh\u1ea3 n\u0103ng, kh\u00f3 mang l\u1ea1i hi\u1ec7u qu\u1ea3 c\u1ee5 th\u1ec3, thi\u1ebft th\u1ef1c. V\u00ec v\u1eady, \u0111\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c vi\u1ec7c \u0111\u00f3, c\u1ea7n t\u1eadp trung v\u00e0o m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 trong doanh nghi\u1ec7p nh\u01b0 h\u1ed7 tr\u1ee3 \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 ng\u01b0\u1eddi qu\u1ea3n tr\u1ecb hay ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh hay l\u00e0 l\u1ef1c l\u01b0\u1ee3ng chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u1ee7a doanh nghi\u1ec7p. V\u00e0 \u0111i\u1ec1u c\u01a1 b\u1ea3n l\u00e0 mu\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p th\u00ec ph\u1ea3i th\u00f4ng qua c\u00e1c \u201ck\u00eanh\u201d d\u1eabn ph\u00e1p lu\u1eadt th\u00e2m nh\u1eadp v\u00e0o doanh nghi\u1ec7p. Nh\u1eefng k\u00eanh quan tr\u1ecdng nh\u1ea5t l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u01b0 v\u1ea5n, d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd v\u00e0 l\u1ef1c l\u01b0\u1ee3ng ph\u00e1p ch\u1ebf doanh nghi\u1ec7p. C\u1ea7n d\u00e0nh m\u1ed9t ngu\u1ed3n l\u1ef1c \u0111\u00e1ng k\u1ec3 nh\u1eb1m ph\u00e1t tri\u1ec3n n\u0103ng l\u1ef1c lu\u1eadt s\u01b0 n\u1ed9i b\u1ed9 doanh nghi\u1ec7p \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho ch\u00ednh doanh nghi\u1ec7p, ti\u1ebfp theo l\u00e0 ph\u00e1t tri\u1ec3n n\u0103ng l\u1ef1c c\u1ee7a c\u00e1c c\u00f4ng ty, v\u0103n ph\u00f2ng lu\u1eadt s\u01b0, th\u00f4ng qua \u0111\u00f3 \u0111\u1ec3 h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho c\u1ea3 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p. Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 H\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 l\u00fd khi x\u00e1c \u0111\u1ecbnh c\u00e1c doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m \u201cCh\u1ee7 \u0111\u1ed9ng t\u00ecm hi\u1ec3u ph\u00e1p lu\u1eadt, b\u1ed1 tr\u00ed c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch c\u00f4ng t\u00e1c ph\u00e1p ch\u1ebf doanh nghi\u1ec7p ho\u1eb7c thu\u00ea lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p th\u1ef1c thi ph\u00e1p lu\u1eadt.<\/em>\u201d[5]<\/a> Nh\u01b0ng, c\u00f3 m\u1ed9t \u0111i\u1ec1u th\u1ef1c t\u1ebf l\u00e0, \u0111\u1ed9i ng\u0169 lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n doanh nghi\u1ec7p c\u00f2n r\u1ea5t y\u1ebfu v\u00e0 thi\u1ebfu, ch\u01b0a \u0111\u1ee7 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a doanh nghi\u1ec7p. V\u00ec v\u1eady, r\u1ea5t c\u1ea7n quan t\u00e2m \u0111\u1ebfn vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 ph\u00e1t tri\u1ec3n l\u1ef1c l\u01b0\u1ee3ng \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t, l\u00e0m c\u1ea7u n\u1ed1i th\u00f4ng su\u1ed1t gi\u1eefa kinh doanh v\u00e0 ph\u00e1p lu\u1eadt.<\/p>\n

V\u00e0 c\u00e1c k\u00eanh lu\u1eadt s\u01b0, ph\u00e1p ch\u1ebf doanh nghi\u1ec7p n\u00f3i tr\u00ean c\u1ea7n ph\u1ea3i d\u1ef1a v\u00e0o nh\u1eefng \u0111\u1ea7u m\u1ed1i h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p. \u0110\u00f3 l\u00e0 Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), l\u00e0 C\u00e2u l\u1ea1c b\u1ed9 Ph\u00e1p ch\u1ebf Doanh nghi\u1ec7p do B\u1ed9 T\u01b0 ph\u00e1p b\u1ea3o tr\u1ee3 v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c \u0111\u1ea7u m\u1ed1i trong t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 l\u00e0 c\u00e1c v\u1ee5 ph\u00e1p ch\u1ebf c\u1ee7a c\u00e1c b\u1ed9, c\u00e1c ph\u00f2ng ph\u00e1p ch\u1ebf c\u1ee7a c\u00e1c s\u1edf.[6]<\/a> Tuy nhi\u00ean, mu\u1ed1n th\u1eadt s\u1ef1 c\u00f3 hi\u1ec7u qu\u1ea3, th\u00ec nh\u1ea5t thi\u1ebft c\u1ea7n ph\u1ea3i b\u1ed1 tr\u00ed m\u1ed9t b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch thu\u1ed9c c\u00e1c v\u1ee5 v\u00e0 ph\u00f2ng ph\u00e1p ch\u1ebf c\u1ee7a c\u00e1c s\u1edf. V\u00e0 \u0111\u1ebfn l\u01b0\u1ee3t c\u00e1c \u0111\u1ea7u m\u1ed1i n\u00e0y c\u0169ng c\u1ea7n c\u00f3 m\u1ed9t \u0111\u1ea7u m\u1ed1i chung \u0111\u1ec3 ch\u1ec9 \u0111\u1ea1o, h\u01b0\u1edbng d\u1eabn v\u1ec1 nghi\u1ec7p v\u1ee5 h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p. \u0110\u00f3 c\u00f3 th\u1ec3 l\u00e0 V\u1ee5 Ph\u00e1p ch\u1ebf Doanh nghi\u1ec7p hay m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0\u01a1ng t\u1ef1 thu\u1ed9c B\u1ed9 T\u01b0 ph\u00e1p hay B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 ho\u1eb7c VCCI. \u0110\u1ea7u m\u1ed1i n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c giao tr\u00e1ch nhi\u1ec7m v\u00e0 kinh ph\u00ed \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 duy tr\u00ec m\u1ed9t trang web, trong \u0111\u00f3 g\u1ed3m c\u00f3 c\u00e1c ph\u1ea7n ch\u00ednh nh\u01b0: T\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p; t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng v\u0103n c\u00f3 n\u1ed9i dung quy ph\u1ea1m ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p; t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c n\u1ed9i dung gi\u1ea3i \u0111\u00e1p ph\u00e1p lu\u1eadt cho doanh nghi\u1ec7p v\u00e0 l\u00e0 m\u1ed9t di\u1ec5n \u0111\u00e0n trao \u0111\u1ed5i v\u1ec1 ph\u00e1p l\u00fd kinh doanh cho doanh nghi\u1ec7p.<\/p>\n

N\u1ebfu t\u1eadp trung v\u00e0o m\u1ed9t s\u1ed1 tr\u1ecdng t\u00e2m, tr\u1ecdng \u0111i\u1ec3m \u0111\u00f3, th\u00ec tin r\u1eb1ng vi\u1ec7c h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd s\u1ebd mang l\u1ea1i hi\u1ec7u qu\u1ea3 t\u1ed1t cho doanh nghi\u1ec7p, tr\u00e1nh t\u00ecnh tr\u1ea1ng h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd m\u00e0 ng\u01b0\u1eddi cho th\u00ec v\u01b0\u1edbng, k\u1ebb nh\u1eadn ng\u1ea1i ng\u1ea7n.<\/p>\n

———————<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>,<\/a> Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a>, Tr\u1ecdng t\u00e0i vi\u00ean VIAC.\u00a0<\/strong><\/p>\n

\n

B\u00e0i vi\u1ebft \u0111\u0103ng T\u1ea1p ch\u00ed D\u00e2n ch\u1ee7 v\u00e0 Ph\u00e1p lu\u1eadt s\u1ed1 12 (225) th\u00e1ng 12-2010<\/em><\/strong><\/h4>\n

(s\u1ed1 chuy\u00ean \u0111\u1ec1 v\u1ec1 H\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p):<\/em><\/strong><\/p>\n

 <\/p>\n

1\/3 b\u00e0i (trong t\u1ed5ng s\u1ed1 8) \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u tr\u00ean B\u00eca 1.<\/p>\n

[1]<\/a> \u0110i\u1ec1u 7 v\u1ec1 \u201cX\u00e2y d\u1ef1ng v\u00e0 khai th\u00e1c c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u00e1p lu\u1eadt ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p\u201d c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 66\/2008\/N\u0110-CP.<\/p>\n

[2]<\/a> Kho\u1ea3n 1, \u0110i\u1ec1u 10 v\u1ec1 \u201cGi\u1ea3i \u0111\u00e1p ph\u00e1p lu\u1eadt cho doanh nghi\u1ec7p\u201d c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 66\/2008\/N\u0110-CP.<\/p>\n

[3]<\/a> Kho\u1ea3n 6, \u0110i\u1ec1u 10 v\u1ec1 \u201cGi\u1ea3i \u0111\u00e1p ph\u00e1p lu\u1eadt cho doanh nghi\u1ec7p\u201d c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 66\/2008\/N\u0110-CP.<\/p>\n

[4]<\/a> Kho\u1ea3n 1, \u0110i\u1ec1u 2 v\u1ec1 \u201cN\u1ed9i dung chi \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p\u201d c\u1ee7a Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 157\/2010\/TTLT-BTC-BTP ng\u00e0y 12-10-2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 B\u1ed9 T\u01b0 ph\u00e1p H\u01b0\u1edbng d\u1eabn vi\u1ec7c l\u1eadp d\u1ef1 to\u00e1n, qu\u1ea3n l\u00fd, \u0111\u01b0\u1ee3c v\u00e0 quy\u1ebft to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m cho c\u00f4ng t\u00e1c h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p.<\/p>\n

[5]<\/a> Kho\u1ea3n 2, \u0110i\u1ec1u 6 v\u1ec1 \u201cTr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p\u201d c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 66\/2008\/N\u0110-CP.<\/p>\n

[6]<\/a> Kho\u1ea3n 1, \u0110i\u1ec1u 15 v\u1ec1 \u201cB\u1ea3o \u0111\u1ea3m v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u00e1n b\u1ed9 ph\u00e1p ch\u1ebf c\u1ee7a c\u00e1c B\u1ed9, U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh\u201d c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 66\/2008\/N\u0110-CP.","protected":false},"excerpt":{"rendered":"

Doanh nghi\u1ec7p mong g\u00ec t\u1eeb h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd? (DC&PL) – H\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p l\u00e0 m\u1ed9t \u201cm\u00f3n qu\u00e0\u201d c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p tr\u00ean c\u01a1 s\u1edf nh\u1eefng \u00fd t\u01b0\u1edfng ph\u00e1p l\u00fd t\u1ed1t \u0111\u1eb9p v\u00e0 s\u1ef1 \u0111\u00f2i h\u1ecfi th\u1ef1c t\u1ebf. Tuy nhi\u00ean, d\u00f9 \u0111\u00e3 h\u01a1n hai n\u0103m tr\u00f4i qua, […]<\/p>\n","protected":false},"author":7,"featured_media":5035,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,26],"tags":[34],"class_list":["post-5034","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghien-cuu-bao-chi","category-legal-media","tag-luat-su-doanh-nghiep"],"acf":[],"yoast_head":"\n141. 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