{"id":5898,"date":"2011-11-09T11:03:41","date_gmt":"2011-11-09T04:03:41","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=5898"},"modified":"2022-02-09T11:05:42","modified_gmt":"2022-02-09T04:05:42","slug":"148-binh-luan-ve-bao-cao-ra-soat-va-khuyen-nghi-hoan-thien-phap-luat-lien-quan-den-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/148-binh-luan-ve-bao-cao-ra-soat-va-khuyen-nghi-hoan-thien-phap-luat-lien-quan-den-doanh-nghiep\/","title":{"rendered":"148. B\u00ecnh lu\u1eadn v\u1ec1 b\u00e1o c\u00e1o r\u00e0 so\u00e1t v\u00e0 khuy\u1ebfn ngh\u1ecb ho\u00e0n thi\u1ec7n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p."},"content":{"rendered":"<strong><em>(ANVI) &#8211; H\u1ed9i th\u1ea3o v\u1ec1 B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p r\u00e0 so\u00e1t\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 HN 02-11-2011<\/em><\/strong><\/p>\n<p><strong><em>16 \u0111\u1ea1o lu\u1eadt li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p<\/em><\/strong><\/p>\n<ol>\n<li><strong>Nh\u1eadn x\u00e9t chung<\/strong><strong>:<\/strong><\/li>\n<\/ol>\n<ul>\n<li>\u0110\u00e2y l\u00e0 m\u1ed9t cu\u1ed9c t\u1ed5ng ti\u1ebfn c\u00f4ng l\u1edbn \u0111\u1ea7u ti\u00ean v\u00e0o h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt kinh doanh, g\u00e2y ra ti\u1ebfng vang l\u1edbn, t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>Vi\u1ec7c ho\u00e0n thi\u1ec7n m\u1ed9t b\u00e1o c\u00e1o \u201cm\u1ed5 x\u1ebb\u201d 16 \u0111\u1ea1o lu\u1eadt, g\u1ed3m h\u00e0ng ngh\u00ecn \u0111i\u1ec1u, v\u1edbi h\u00e0ng tr\u0103m v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp l\u1edbn nh\u1ecf th\u00ec qu\u1ea3 l\u00e0 \u0111i\u1ec1u v\u00f4 c\u00f9ng kh\u00f3 kh\u0103n. \u0110\u00e2y l\u00e0 m\u1ed9t b\u00e1o c\u00e1o r\u1ea5t ph\u1ee9c t\u1ea1p, v\u1edbi r\u1ea5t nhi\u1ec1u n\u1ed9i dung, \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, chi ti\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n v\u00e0 th\u1ea3o lu\u1eadn.<\/li>\n<li>\u0110\u00e2y l\u00e0 k\u1ebft qu\u1ea3 r\u00e0 so\u00e1t ph\u00e1p lu\u1eadt, ch\u1ee9 kh\u00f4ng c\u00f2n l\u00e0 r\u00e0 so\u00e1t 16 \u0111\u1ea1o lu\u1eadt, v\u00ec nh\u1eafc t\u1edbi g\u1ea7n 200 ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0, th\u1eadm ch\u00ed l\u00e0 c\u00f4ng v\u0103n. Ph\u1ea7n n\u1ed9i dung li\u00ean quan \u0111\u1ebfn v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt chi\u1ebfm t\u01b0\u01a1ng \u0111\u1ed1i nhi\u1ec1u, c\u00f3 ph\u1ea7n l\u1ea5n \u00e1t lu\u1eadt v\u00e0 kh\u00f4ng h\u1ee3p l\u00fd khi \u0111\u1ec1 ngh\u1ecb s\u1eeda lu\u1eadt nh\u01b0ng l\u1ea1i \u0111i so s\u00e1nh, \u0111\u1ed1i chi\u1ebfu qu\u00e1 nhi\u1ec1u v\u1edbi ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0. V\u00ed d\u1ee5 nh\u01b0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. H\u1ee3p l\u00fd h\u01a1n l\u00e0 c\u1ea7n t\u1eadp trung v\u00e0o nh\u1eefng v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp c\u1ee7a lu\u1eadt, c\u00f2n v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt th\u00ec ki\u1ebfn ngh\u1ecb th\u01b0\u1eddng xuy\u00ean, c\u1ee5 th\u1ec3 v\u1edbi B\u1ed9 T\u01b0 ph\u00e1p v\u00e0 c\u00e1c b\u1ed9 li\u00ean quan b\u1eb1ng nh\u1eefng v\u0103n b\u1ea3n kh\u00e1c. V\u00ed d\u1ee5 m\u1ee5c ki\u1ebfn ngh\u1ecb r\u00e0 so\u00e1t Lu\u1eadt \u0110\u1ea7u t\u01b0 \u0111\u01b0a ra n\u1ed9i dung qu\u00e1 chi ti\u1ebft l\u00e0 \u201c<em>B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 nhanh ch\u00f3ng ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u01b0\u1edbng d\u1eabn Quy\u1ebft \u0111\u1ecbnh s\u1ed1 77, trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o th\u1ed1ng k\u00ea doanh nghi\u1ec7p (\u201cBi\u1ec3u m\u1eabu h\u01b0\u1edbng d\u1eabn quy\u1ebft \u0111\u1ecbnh 77\u201d);<\/em>\u201d<\/li>\n<li>Ph\u1ea7n \u0111\u00e1nh gi\u00e1 m\u1ee5c ti\u00eau, hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c \u0111\u1ea1o lu\u1eadt c\u00f2n qu\u00e1 d\u00e0i, n\u1eb7ng v\u1ec1 quan \u0111i\u1ec3m, l\u00fd thuy\u1ebft, v\u1ea5n \u0111\u1ec1 chung chung, thay v\u00ec c\u1ea7n \u0111i th\u1eb3ng v\u00e0o gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 ch\u00ednh, c\u1ee5 th\u1ec3 th\u1eadt s\u1ef1 quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn SXKD. V\u00ed d\u1ee5 t\u1ed1n \u0111\u1ebfn 5 trang b\u00ecnh lu\u1eadn chung v\u1ec1 Lu\u1eadt \u0110\u1ea5t \u0111ai. C\u00f2n nhi\u1ec1u \u0111o\u1ea1n vi\u1ebft nh\u01b0 b\u00e1o c\u00e1o t\u1ed5ng k\u1ebft thi h\u00e0nh lu\u1eadt, kh\u00f4ng c\u1ea7n thi\u1ebft. Ch\u1eb3ng h\u1ea1n vi\u1ec7c lu\u1eadt \u0111\u00e3 ph\u00e1t huy t\u1ed1t vai tr\u00f2 th\u1ebf n\u00e0o tr\u00ean th\u1ef1c t\u1ebf, th\u00ec c\u0169ng kh\u00f4ng c\u1ea7n n\u00f3i nhi\u1ec1u, nh\u1ea5t l\u00e0 c\u00f3 nhi\u1ec1u lu\u1eadt \u0111\u00e3 ban h\u00e0nh l\u1ea7n th\u1ee9 2, 3 v\u00e0 v\u1ec1 c\u01a1 b\u1ea3n l\u00e0 k\u1ebf th\u1eeba lu\u1eadt c\u0169, nh\u01b0 Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i, B\u1ed9 lu\u1eadt H\u00e0ng h\u1ea3i,&#8230; Hay kh\u00f4ng c\u1ea7n \u0111\u1ec1 xu\u1ea5t t\u1edbi 3 trang \u201c\u0111\u1ec1 c\u01b0\u01a1ng\u201d c\u1ee7a Lu\u1eadt B\u1ea5t \u0111\u1ed9ng s\u1ea3n, v\u00ec \u0111i\u1ec1u \u0111\u00f3 n\u00ean \u0111\u1ec3 d\u00e0nh cho giai \u0111o\u1ea1n x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o lu\u1eadt. V\u00ec v\u1eady, qua g\u1ea7n 100 trang b\u00e1o c\u00e1o, nh\u01b0ng d\u01b0\u1eddng nh\u01b0 ch\u01b0a n\u00eau b\u1eadt \u0111\u01b0\u1ee3c l\u00ean nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng nh\u1ea5t, c\u00f3 s\u1ee9c thuy\u1ebft ph\u1ee5c nh\u1ea5t l\u00fd gi\u1ea3i cho vi\u1ec7c ph\u1ea3i s\u1eeda lu\u1eadt (kh\u00f4ng s\u1eeda kh\u00f4ng \u0111\u01b0\u1ee3c). V\u00e0 trong t\u1ed5ng s\u1ed1 16 lu\u1eadt n\u00e0y, th\u00ec c\u0169ng kh\u00f4ng r\u00f5 c\u00f3 c\u1ea7n ph\u1ea3i s\u1eeda \u0111\u1ed5i h\u1ebft hay kh\u00f4ng (nh\u01b0 B\u1ed9 lu\u1eadt H\u00e0ng h\u1ea3i, Lu\u1eadt H\u1ea3i quan, Lu\u1eadt K\u1ebf to\u00e1n,\u2026) v\u00e0 n\u00ean \u01b0u ti\u00ean s\u1eeda lu\u1eadt n\u00e0o (ph\u1ea3i s\u1eeda, c\u1ea7n s\u1eeda v\u00e0 n\u00ean s\u1eeda).<\/li>\n<li>C\u00f2n kh\u00e1 nhi\u1ec1u \u00fd \u0111\u00e1nh gi\u00e1, k\u1ebft lu\u1eadn, ki\u1ebfn ngh\u1ecb tr\u00f9ng l\u1eb7p, na n\u00e1 nhau gi\u1eefa c\u00e1c n\u1ed9i dung v\u1ec1 t\u1eebng \u0111\u1ea1o lu\u1eadt v\u00e0 v\u1edbi ph\u1ea7n nh\u1eadn \u0111\u1ecbnh chung.<\/li>\n<li>B\u00ean c\u1ea1nh \u0111\u00f3, v\u1eabn c\u00f2n m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 c\u1ea7n b\u1ed5 sung v\u00e0o b\u00e1o c\u00e1o nh\u01b0:<\/li>\n<li>\u201cTu\u1ed5i th\u1ecd\u201d c\u1ee7a c\u00e1c \u0111\u1ea1o lu\u1eadt qu\u00e1 ng\u1eafn, trong s\u1ed1 16 \u0111\u1ea1o lu\u1eadt, t\u1ed3n t\u1ea1i l\u00e2u nh\u1ea5t l\u00e0 Lu\u1eadt X\u00e2y d\u1ef1ng v\u00e0 Lu\u1eadt K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c 8 n\u0103m, c\u00f2n l\u1ea1i l\u00e0 3-6 n\u0103m \u0111\u00e3 th\u1ea5y nhi\u1ec1u \u0111i\u1ec3m b\u1ea5t c\u1eadp \u0111\u1ebfn m\u1ee9c ph\u1ea3i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, th\u1eadm ch\u00ed l\u00e0 \u0111\u1eb7t ra y\u00eau c\u1ea7u ph\u1ea3i l\u00e0m m\u1edbi ho\u00e0n to\u00e0n nh\u01b0 Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Kinh doanh B\u1ea5t \u0111\u1ed9ng s\u1ea3n, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1, trong \u0111\u00f3 c\u00f3 nhi\u1ec1u lu\u1eadt \u0111\u00e3 ban h\u00e0nh l\u1ea7n th\u1ee9 2, l\u1ea7n th\u1ee9 3;<\/li>\n<li>Gi\u1ea5y ph\u00e9p con \u0111\u01b0\u1ee3c \u0111\u1ebb ra v\u00e0 gi\u1ea5y ph\u00e9p con \u201cl\u00ean \u0111\u1eddi\u201d th\u00e0nh gi\u1ea5y ph\u00e9p to qu\u00e1 nhi\u1ec1u (gi\u1ea5y ph\u00e9p trong c\u00e1c th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea9y l\u00ean ngh\u1ecb \u0111\u1ecbnh v\u00e0 lu\u1eadt). Ch\u1ec9 t\u1eeb n\u0103m 1999 \u0111\u1ebfn nay, s\u1ed1 ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c lu\u1eadt v\u00e0 ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 t\u0103ng l\u00ean h\u01a1n 5 l\u1ea7n;<\/li>\n<li>\u0110a d\u1ea1ng ho\u00e1 ch\u1ebf \u0111\u1ed9 s\u1edf h\u1eefu \u0111\u1ea5t \u0111ai trong Lu\u1eadt \u0110\u1ea5t \u0111ai li\u00ean quan \u0111\u1ebfn Hi\u1ebfn ph\u00e1p;<\/li>\n<li>B\u1ecf Lu\u1eadt \u0110\u1ea7u t\u01b0;<\/li>\n<li>B\u1ed5 sung quy \u0111\u1ecbnh quy\u1ec1n tr\u1ed5 c\u1eeda \u0111ang b\u1ecb b\u1ecf ng\u1ecf trong B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 v\u00e0 Lu\u1eadt X\u00e2y d\u1ef1ng<\/li>\n<li>Lu\u1eadt K\u1ebf to\u00e1n y\u00eau c\u1ea7u ph\u1ea3i l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb gi\u1ea5y, trong khi Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed th\u00ec cho ph\u00e9p l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed (kh\u00f4ng c\u1ea7n gi\u1ea5y);&#8230;<\/li>\n<li>V\u1edbi t\u00ecnh tr\u1ea1ng h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt r\u1ed1i lo\u1ea1n nh\u01b0 hi\u1ec7n nay, c\u1ea7n ngh\u0129 ra nh\u1eefng gi\u1ea3i ph\u00e1p c\u01a1 b\u1ea3n \u0111\u1ec3 kh\u1eafc ph\u1ee5c, th\u00ec ph\u1ea3i ngh\u0129 \u0111\u1ebfn gi\u1ea3i ph\u00e1p c\u1ea5p ph\u00e9p ban h\u00e0nh ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0, th\u1eadm ch\u00ed c\u1ea5m ban h\u00e0nh ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 ho\u1eb7c m\u1ed9t trong hai, lo\u1ea1i v\u0103n b\u1ea3n n\u00e0y \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c \u0111\u1ea1o lu\u1eadt.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong>V\u1ec1 vi\u1ec7c doanh nghi\u1ec7p Vi\u1ec7t Nam vay v\u1ed1n n\u01b0\u1edbc ngo\u00e0i: <\/strong><\/li>\n<\/ol>\n<ul>\n<li>Kho\u1ea3n 1 v\u1ec1 \u201cM\u1ed9t s\u1ed1 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt ch\u01b0a b\u1ea3o \u0111\u1ea3m quy\u1ec1n t\u1ef1 do kinh doanh v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng\u201d, M\u1ee5c II, Ph\u1ea7n A vi\u1ebft: \u201c<em>V\u1ec1 ti\u1ebfp c\u1eadn v\u1ed1n, theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c ph\u00e9p ti\u1ebfp c\u1eadn v\u1ed1n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e9p vay ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i<\/em>\u201d.<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb xem l\u1ea1i ki\u1ebfn ngh\u1ecb tr\u00ean, kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh n\u00e0o kh\u00f4ng cho ph\u00e9p vay ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i. Quy ch\u1ebf qu\u1ea3n l\u00fd vay v\u00e0 tr\u1ea3 n\u1ee3 n\u01b0\u1edbc ngo\u00e0i, ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2005\/N\u0110-CP ng\u00e0y 01-11-2005 c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u00e3 ti\u1ebfp t\u1ee5c cho ph\u00e9p doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u01b0\u1ee3c vay ng\u1eafn h\u1ea1n, trung v\u00e0 d\u00e0i h\u1ea1n, c\u00f3 ho\u1eb7c kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u00e3i c\u1ee7a m\u1ecdi t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, trong \u0111\u00f3 c\u00f3 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong>V\u1ec1 quy \u0111\u1ecbnh ph\u00e1 s\u1ea3n doanh nghi\u1ec7p:<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Trong m\u1ee5c \u201cV\u1ec1 khuy\u1ebfn kh\u00edch v\u00e0 b\u1ea3o h\u1ed9 \u0111\u1ea7u t\u01b0 kinh doanh\u201d trong m\u1ee5c r\u00e0 so\u00e1t Lu\u1eadt Doanh nghi\u1ec7p vi\u1ebft: \u201c<em>Tuy nhi\u00ean Lu\u1eadt c\u00f2n thi\u1ebfu nhi\u1ec1u quy \u0111\u1ecbnh: ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 mua b\u00e1n nh\u01b0 th\u1ebf n\u00e0o? Vi\u1ec7c quy \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i c\u00f4ng ty ch\u01b0a linh ho\u1ea1t, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n v\u00e0o th\u1ecb tr\u01b0\u1eddng nh\u01b0ng kh\u00f4ng c\u00f3 c\u01a1 ch\u1ebf r\u00fat kh\u1ecfi th\u1ecb tr\u01b0\u1eddng, gi\u1ea3i th\u1ec3 l\u00e2u, ph\u00e1 s\u1ea3n ch\u01b0a c\u00f3.<\/em>\u201d<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb xem l\u1ea1i c\u1ee5m t\u1eeb \u201cph\u00e1 s\u1ea3n ch\u01b0a c\u00f3\u201d, v\u00ec \u0111\u00e3 c\u00f3 Lu\u1eadt Ph\u00e1 s\u1ea3n n\u0103m 2004.<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><strong>V\u1ec1 quy \u0111\u1ecbnh b\u00e3i mi\u1ec5n th\u00e0nh vi\u00ean H\u0110QT:<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Trong m\u1ee5c r\u00e0 so\u00e1t \u201cT\u00ednh h\u1ee3p l\u00fd\u201d c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p vi\u1ebft: \u201c<em>B\u00ean c\u1ea1nh \u0111\u00f3, c\u1ea7n b\u1ed5 sung quy \u0111\u1ecbnh b\u1ea3o \u0111\u1ea3m cho quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean sau khi \u0111\u01b0\u1ee3c b\u1ea7u v\u00e0o H\u0110QT, h\u1ecd ch\u1ec9 b\u1ecb b\u00e3i mi\u1ec5n khi c\u00f3 vi ph\u1ea1m ch\u1ee9 kh\u00f4ng th\u1ec3 b\u1ecb b\u00e3i mi\u1ec5n b\u1ea5t k\u1ef3 l\u00fac n\u00e0o theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110H\u0110C\u0110 \u0111\u01b0\u1ee3c<\/em>.\u201d<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb xem l\u1ea1i, ki\u1ebfn ngh\u1ecb tr\u00ean. Th\u00e0nh vi\u00ean H\u0110QT ch\u1ec9 b\u1ecb b\u00e3i mi\u1ec5n khi c\u00f3 vi ph\u1ea1m hay kh\u00f4ng ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5. C\u00f2n Lu\u1eadt Doanh nghi\u1ec7p quy \u0111\u1ecbnh \u201cth\u00e0nh vi\u00ean H\u0110QT c\u00f3 th\u1ec3 b\u1ecb mi\u1ec5n nhi\u1ec7m b\u1ea5t c\u1ee9 l\u00fac n\u00e0o theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng.\u201d L\u00e0 ho\u00e0n to\u00e0n h\u1ee3p l\u00fd, k\u1ec3 c\u1ea3 \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean H\u0110QT \u0111\u1ed9c l\u1eadp, v\u00ec \u0111\u00f3 quy\u1ec1n kh\u00f4ng th\u1ec3 b\u00e1c b\u1ecf c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, c\u01a1 quan quy\u1ebft \u0111\u1ecbnh cao nh\u1ea5t c\u1ee7a c\u00f4ng ty.<\/li>\n<\/ul>\n<ol start=\"5\">\n<li><strong>V\u1ec1 quy \u0111\u1ecbnh mua b\u00e1n c\u00f4ng ty:<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Trong m\u1ee5c r\u00e0 so\u00e1t \u201cT\u00ednh h\u1ee3p l\u00fd\u201d c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p vi\u1ebft: \u201c<em>B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 \u201cmua b\u00e1n c\u00f4ng ty\u201d v\u00ec quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00f4ng ty kh\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng. M\u1eb7c d\u00f9 tr\u00ean th\u1ef1c t\u1ebf \u0111\u00e3 x\u1ea3y ra r\u1ea5t nhi\u1ec1u th\u1ef1c tr\u1ea1ng mua b\u00e1n c\u00f4ng ty kh\u00f4ng ph\u1ea3i l\u00e0 DNTN nh\u01b0ng hi\u1ec7n nay LDN 2005 ch\u1ec9 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 mua b\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u00e0 ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 vi\u1ec7c mua b\u00e1n c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c. Do \u0111\u00f3, nhi\u1ec1u ng\u01b0\u1eddi mu\u1ed1n mua l\u1ea1i doanh nghi\u1ec7p th\u00ec kh\u00f4ng bi\u1ebft ph\u1ea3i l\u00e0m g\u00ec? LDN c\u1ea7n c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c mua b\u00e1n cho c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 kh\u1eafc ph\u1ee5c nh\u1eefng kh\u00f3 kh\u0103n \u0111ang g\u1eb7p ph\u1ea3i tr\u00ean th\u1ef1c t\u1ebf. V\u00ec trong t\u01b0\u01a1ng lai, vi\u1ec7c mua b\u00e1n doanh nghi\u1ec7p s\u1ebd tr\u1edf l\u00ean r\u1ea5t ph\u1ed5 bi\u1ebfn th\u00ec \u0111\u00fang h\u01a1n. N\u1ebfu kh\u00f4ng c\u00f3 \u0111i\u1ec1u lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh th\u00ec doanh nghi\u1ec7p s\u1ebd g\u1eb7p r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n v\u00e0 c\u00f3 th\u1ec3 vi\u1ec7c mua b\u00e1n b\u1ecb k\u00e9o d\u00e0i do b\u1ecb t\u1eafc ngh\u1ebdn \u1edf qu\u00e1 tr\u00ecnh n\u00e0o \u0111\u00f3 do kh\u00f4ng c\u00f3 s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3. Vi\u1ec7c mua h\u1ebft c\u1ed5 ph\u1ea7n trong c\u00f4ng ty v\u00e0 mua c\u00f4ng ty (t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty g\u1ed3m c\u1ed5 ph\u1ea7n, m\u00e1y m\u00f3c, trang thi\u1ebft b\u1ecb,\u2026) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?\u201d<\/em><\/li>\n<li>\u0110\u1ec1 ngh\u1ecb xem l\u1ea1i ki\u1ebfn ngh\u1ecb tr\u00ean, v\u00ec kh\u00e1c v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n, to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u00f4ng ty l\u00e0 t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng, bi\u1ec3u hi\u1ec7n b\u1eb1ng gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p ho\u1eb7c c\u1ed5 ph\u1ea7n. V\u00ec v\u1eady mua b\u00e1n c\u00f4ng ty l\u00e0 \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c mua b\u00e1n ph\u1ea7n v\u1ed1n g\u00f3p ho\u1eb7c c\u1ed5 ph\u1ea7n v\u00e0 ch\u1ec9 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c theo c\u00e1ch n\u00e0y.<\/li>\n<\/ul>\n<ol start=\"6\">\n<li><strong>V\u1ec1 quy \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i chi nh\u00e1nh th\u00e0nh c\u00f4ng ty:<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Trong m\u1ee5c r\u00e0 so\u00e1t \u201cT\u00ednh h\u1ee3p l\u00fd\u201d c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p vi\u1ebft: \u201c<em>B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n \u0111\u1ed5i chi nh\u00e1nh th\u00e0nh c\u00f4ng ty: Lu\u1eadt doanh nghi\u1ec7p quy \u0111\u1ecbnh nhi\u1ec1u h\u00ecnh th\u1ee9c chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p nh\u01b0ng kh\u00f4ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 chuy\u1ec3n \u0111\u1ed5i m\u1ed9t chi nh\u00e1nh th\u00e0nh c\u00f4ng ty. Th\u1ef1c t\u1ebf c\u00f3 r\u1ea5t nhi\u1ec1u chi nh\u00e1nh c\u00f4ng ty, sau m\u1ed9t th\u1eddi gian d\u00e0i ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, c\u00f4ng ty mu\u1ed1n ph\u00e1t tri\u1ec3n chi nh\u00e1nh l\u00ean th\u00e0nh m\u1ed9t ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong kinh doanh nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba to\u00e0n b\u00f4 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a chi nh\u00e1nh. R\u00f5 r\u00e0ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y , t\u01b0 v\u1ea5n gi\u1ea3i th\u1ec3 chi nh\u00e1nh v\u00e0 th\u00e0nh l\u1eadp c\u00f4ng ty m\u1edbi kh\u00f4ng ph\u1ea3i l\u00e0 gi\u1ea3i ph\u00e1p ph\u00f9 h\u01a1p v\u1edbi \u00fd t\u01b0\u1edfng v\u00e0 m\u1ee5c \u0111\u00edch kinh doanh c\u1ee7a h\u1ecd. Do v\u1eady, n\u00ean ch\u0103ng ch\u00fang ta quy \u0111\u1ecbnh cho ph\u00e9p chi nh\u00e1nh \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh m\u1ed9t c\u00f4ng ty con v\u00e0 c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i chi nh\u00e1nh th\u00e0nh c\u00f4ng ty con<\/em>.\u201d<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb xem l\u1ea1i ki\u1ebfn ngh\u1ecb tr\u00ean, kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng c\u1ea7n thi\u1ebft quy \u0111\u1ecbnh vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i chi nh\u00e1nh th\u00e0nh c\u00f4ng ty. N\u1ebfu c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i, th\u00ec \u0111\u00e3 c\u00f3 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd ho\u00e0n to\u00e0n th\u00edch h\u1ee3p, \u0111\u00f3 l\u00e0 t\u00e1ch doanh nghi\u1ec7p, theo \u0111\u00f3 c\u00f4ng ty g\u1ed1c gi\u1eef nguy\u00ean v\u00e0 t\u00e1ch ra m\u1ed9t ph\u1ea7n (c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t chi nh\u00e1n) th\u00e0nh c\u00f4ng ty con. V\u00e0 mu\u1ed1n chuy\u1ec3n chi nh\u00e1nh th\u00e0nh ph\u00e1p nh\u00e2n, th\u00ec d\u00f9 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u0169ng v\u1eabn ph\u1ea3i gi\u1ea3i th\u1ec3 chi nh\u00e1nh.<\/li>\n<\/ul>\n<ol start=\"7\">\n<li><strong>V\u1ec1 quy \u0111\u1ecbnh v\u1ec1 h\u1ed9 kinh doanh:<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Trong m\u1ee5c r\u00e0 so\u00e1t \u201cT\u00ednh h\u1ee3p l\u00fd\u201d c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p vi\u1ebft: \u201c<em>LDN 2005 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh n\u00e0o \u0111\u1ec1 c\u1eadp \u0111\u1ebfn h\u1ed9 kinh doanh, trong khi \u0111\u00f3 \u0110i\u1ec1u 2.3 Ngh\u1ecb \u0111\u1ecbnh 102 c\u00f3 quy \u0111\u1ecbnh t\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 h\u1ed9 kinh doanh. Do v\u1eady,<\/em><em> c\u1ea7n s\u1eeda \u0111\u1ed5i N\u0110 102 cho ph\u00f9 h\u1ee3p LDN.<\/em>\u201d<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb xem l\u1ea1i ki\u1ebfn ngh\u1ecb tr\u00ean, v\u00ec h\u1ed9 kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn trong kho\u1ea3n 3, \u0110i\u1ec1u <a name=\"_Toc193968132\"><\/a><a name=\"_Toc115580167\"><\/a>162 v\u1ec1 \u201cTr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p\u201d v\u00e0 kho\u1ea3n 4, \u0110i\u1ec1u <a name=\"_Toc193968141\"><\/a><a name=\"_Toc115580175\"><\/a>170 v\u1ec1 \u201c\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u01b0\u1edbc khi Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c\u201d c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<ol start=\"8\">\n<li><strong>V\u1ec1 quy \u0111\u1ecbnh ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty ph\u1ea3i th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam: <\/strong><\/li>\n<\/ol>\n<ul>\n<li>Trong \u0111i\u1ec3m \u201cM\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c r\u01b0\u1eddm r\u00e0 kh\u00f4ng c\u1ea7n thi\u1ebft\u201d, m\u1ee5c r\u00e0 so\u00e1t t\u00ednh kh\u1ea3 thi c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p vi\u1ebft: \u201c<em>Lu\u1eadt Doanh nghi\u1ec7p <\/em><em>quy \u0111\u1ecbnh cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty ph\u1ea3i th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam; tr\u01b0\u1eddng h\u1ee3p v\u1eafng m\u1eb7t \u1edf Vi\u1ec7t Nam tr\u00ean ba m\u01b0\u01a1i ng\u00e0y th\u00ec ph\u1ea3i \u1ee7y quy\u1ec1n b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty . Theo quy \u0111\u1ecbnh n\u00e0y th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u1eabn \u0111\u01b0\u1ee3c cho ph\u00e9p v\u1eafng m\u1eb7t trong m\u1ed9t kho\u1ea3ng th\u1eddi gian kh\u00f4ng x\u00e1c \u0111\u1ecbnh (1 n\u0103m, 2 n\u0103m,\u2026). Nh\u01b0 v\u1eady, s\u1ef1 b\u1eaft bu\u1ed9c \u201cth\u01b0\u1eddng tr\u00fa\u201d \u1edf \u0111\u00e2y c\u00f3 \u00fd ngh\u0129a g\u00ec tr\u00ean th\u1ef1c t\u1ebf<\/em>.\u201d<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb xem l\u1ea1i ki\u1ebfn ngh\u1ecb tr\u00ean, th\u01b0\u1eddng tr\u00fa l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1eb7t ra \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (khi m\u00e0 ph\u00e1p lu\u1eadt \u0111ang trao cho v\u1ecb tr\u00ed n\u00e0y r\u1ea5t nhi\u1ec1u tr\u1ecdng tr\u00e1ch), tuy nhi\u00ean \u0111\u1ec3 gi\u1ea3i quy\u1ebft nh\u1eefng t\u00ecnh hu\u1ed1ng ngo\u1ea1i l\u1ec7 \u0111\u1eb7c bi\u1ec7t tr\u00ean th\u1ef1c t\u1ebf, tr\u00e1nh b\u1ebf t\u1eafc, th\u00ec bu\u1ed9c ph\u1ea3i quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u1ea3i u\u1ef7 quy\u1ec1n.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<ol start=\"9\">\n<li><strong>V\u1ec1 thay \u0111\u1ed5i Lu\u1eadt Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n: <\/strong><\/li>\n<\/ol>\n<ul>\n<li>B\u00e1o c\u00e1o \u0111\u1ec1 xu\u1ea5t \u0111\u1ed5i Lu\u1eadt n\u00e0y th\u00e0nh Lu\u1eadt B\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 b\u1ed5 sung v\u00e0o nhi\u1ec1u n\u1ed9i dung, g\u1ea7n nh\u01b0 t\u1ea5t c\u1ea3 m\u1ecdi th\u1ee9 li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb xem l\u1ea1i ki\u1ebfn ngh\u1ecb tr\u00ean, kh\u00f3 kh\u1ea3 thi, s\u1ebd l\u1ea5n s\u00e2n c\u00e1c lu\u1eadt kh\u00e1c \u0111\u00e3 ban h\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn s\u1ebd ban h\u00e0nh nh\u01b0: B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1, Lu\u1eadt \u0110\u1ea5t \u0111ai, Lu\u1eadt Nh\u00e0 \u1edf, Lu\u1eadt X\u00e2y d\u1ef1ng, Lu\u1eadt \u0110\u1ea5u th\u1ea7u, Lu\u1eadt \u0110\u1ea5u gi\u00e1, Lu\u1eadt Quy ho\u1ea1ch, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt \u0110\u0103ng k\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n, Lu\u1eadt \u0110\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m, Ph\u00e1p l\u1ec7nh Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, th\u1eadm ch\u00ed c\u1ea3 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (c\u1ea5m kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) hay Lu\u1eadt C\u00f4ng ch\u1ee9ng (c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng v\u1ec1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n).<\/li>\n<\/ul>\n<ol start=\"10\">\n<li><strong>V\u1ec1 \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp: <\/strong><\/li>\n<\/ol>\n<ul>\n<li>Ph\u1ea7n v\u1ec1 Lu\u1eadt Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec1 xu\u1ea5t x\u00e2y d\u1ef1ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp v\u00e0 c\u00f4ng ty \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<li>\u0110i\u1ec1u tr\u00ean m\u00e2u thu\u1eabn v\u1edbi nh\u1eadn \u0111\u1ecbnh t\u1ea1i ph\u1ea7n v\u1ec1 Lu\u1eadt \u0110\u1ea7u t\u01b0: \u201c<em>Vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 <\/em><em>th\u00e0nh \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp v\u00e0 tr\u1ef1c ti\u1ebfp th\u1ec3 s\u1ef1 kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng ch\u00ednh x\u00e1c v\u00e0 \u00edt c\u00f3 \u00fd ngh\u0129a tr\u00ean th\u1ef1c t\u1ebf<\/em>.\u201d<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><em>Tr\u00e2n tr\u1ecdng tham gia!<\/em><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p><strong><em>\u0110\u1ecba ch\u1ec9 li\u00ean h\u1ec7:<\/em><\/strong><\/p>\n<p><em>\u0110C:\u00a0<\/em><em>C\u00f4ng ty Lu\u1eadt\u00a0<\/em><em>ANVI, t\u1ea7ng 2, T\u00f2a nh\u00e0 Savina, s\u1ed1 1 \u0110inh L\u1ec5, ph\u1ed1 Tr\u00e0ng Ti\u1ec1n, qu\u1eadn Ho\u00e0n Ki\u1ebfm,\u00a0<\/em><em>HN<\/em><\/p>\n<p><em>FB: Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (www.facebook.com\/LSTruongThanhDuc)<\/em><\/p>\n<p><em>E-mail: duc.tt\u00a0@anvilaw.com<\/em><\/p>\n<p><em>Web: www.anvilaw.com<\/em><\/p>\n<p><em>\u0110T: 090.345.9070<\/em>","protected":false},"excerpt":{"rendered":"<p>(ANVI) &#8211; H\u1ed9i th\u1ea3o v\u1ec1 B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p r\u00e0 so\u00e1t\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 HN 02-11-2011 16 \u0111\u1ea1o lu\u1eadt li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p Nh\u1eadn x\u00e9t chung: \u0110\u00e2y l\u00e0 m\u1ed9t cu\u1ed9c t\u1ed5ng ti\u1ebfn c\u00f4ng l\u1edbn \u0111\u1ea7u ti\u00ean v\u00e0o h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt kinh doanh, g\u00e2y ra ti\u1ebfng vang l\u1edbn, t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1c [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5899,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-5898","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>148. B\u00ecnh lu\u1eadn v\u1ec1 b\u00e1o c\u00e1o r\u00e0 so\u00e1t v\u00e0 khuy\u1ebfn ngh\u1ecb ho\u00e0n thi\u1ec7n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p.  - 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\/148-binh-luan-ve-bao-cao-ra-soat-va-khuyen-nghi-hoan-thien-phap-luat-lien-quan-den-doanh-nghiep\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]148. B\u00ecnh lu\u1eadn v\u1ec1 b\u00e1o c\u00e1o r\u00e0 so\u00e1t v\u00e0 khuy\u1ebfn ngh\u1ecb ho\u00e0n thi\u1ec7n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p. 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