{"id":1098,"date":"2015-04-02T17:41:33","date_gmt":"2015-04-02T10:41:33","guid":{"rendered":"https:\/\/luatsubaoho.com\/?p=1098"},"modified":"2020-01-29T16:45:23","modified_gmt":"2020-01-29T09:45:23","slug":"huong-dan-dieu-chinh-tang-giam-von-dieu-le-va-quan-ly-co-phieu-quy","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/huong-dan-dieu-chinh-tang-giam-von-dieu-le-va-quan-ly-co-phieu-quy\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 qu\u1ea3n l\u00fd c\u1ed5 phi\u1ebfu qu\u1ef9"},"content":{"rendered":"\n

H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 qu\u1ea3n l\u00fd c\u1ed5 phi\u1ebfu qu\u1ef9 trong c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/p>\n

Sau \u0111\u00e2y l\u00e0 to\u00e0n v\u0103n n\u1ed9i dung c\u1ee7a TT 19\/2003 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 qu\u1ea3n l\u00fd c\u1ed5 phi\u1ebfu qu\u1ef9 trong c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u1ec3 Qu\u00fd Doanh nghi\u1ec7p tham kh\u1ea3o.<\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n********<\/strong><\/p>\n<\/td>\n

\n

C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n********<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 19\/2003\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2003<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

TH\u00d4NG T\u01af<\/strong><\/p>\n

C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH S\u1ed0 19\/2003\/TT-BTC NG\u00c0Y 20 TH\u00c1NG 3 N\u0102M 2003 H\u01af\u1edaNG D\u1eaaN \u0110I\u1ec0U CH\u1ec8NH T\u0102NG, GI\u1ea2M V\u1ed0N \u0110I\u1ec0U L\u1ec6 V\u00c0 QU\u1ea2N L\u00dd C\u1ed4 PHI\u1ebeU QU\u1ef8 TRONG C\u00d4NG TY C\u1ed4 PH\u1ea6N<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt;<\/em>
\nC\u0103n c\u1ee9 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p qui c\u1ee7a Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch ch\u1ee9ng kho\u00e1n v\u00e0 th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n;<\/em>
\nB\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 v\u1ec1 t\u00e0i ch\u00ednh trong vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 qu\u1ea3n l\u00fd (mua, b\u00e1n, s\u1eed d\u1ee5ng) c\u1ed5 phi\u1ebfu qu\u1ef9 trong c\u00f4ng ty c\u1ed5 ph\u1ea7n nh\u01b0 sau:<\/em><\/p>\n

I- NH\u1eeeNG QUI \u0110\u1ecaNH CHUNG<\/strong><\/p>\n

    \n
  1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p.<\/li>\n<\/ol>\n

    \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n ho\u1ea1t \u0111\u1ed9ng theo h\u00ecnh th\u1ee9c c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00ec vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 mua, b\u00e1n s\u1eed d\u1ee5ng c\u1ed5 phi\u1ebfu qu\u1ef9 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/p>\n

      \n
    1. Trong Th\u00f4ng t\u01b0 n\u00e0y c\u00e1c thu\u1eadt ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/li>\n
    2. V\u1ed1n c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u1eeb s\u1ed1 d\u01b0 qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 v\u1ed1n nh\u1eadn li\u00ean doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3;<\/li>\n
    3. C\u1ed5 phi\u1ebfu qu\u1ef9: L\u00e0 c\u1ed5 phi\u1ebfu c\u1ee7a ch\u00ednh c\u00f4ng ty \u0111\u00e3 ph\u00e1t h\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c c\u00f4ng ty mua l\u1ea1i b\u1eb1ng ngu\u1ed3n v\u1ed1n h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n
    4. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/em> L\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u 3 Lu\u1eadt Doanh nghi\u1ec7p.<\/li>\n
    5. Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 ph\u1ea7n: L\u00e0 tr\u00e1i phi\u1ebfu do c\u00f4ng ty ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n g\u00f3p c\u1ed5 ph\u1ea7n trong c\u00f4ng ty theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian quy \u0111\u1ecbnh trong ph\u01b0\u01a1ng \u00e1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u00e3 \u0111\u01b0\u1ee3c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u00f4ng qua.<\/li>\n<\/ol>\n

      \u0111. Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu: L\u00e0 vi\u1ec7c c\u00f4ng ty c\u1ed5 ph\u1ea7n s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u01b0\u1ee3c t\u00edch lu\u1ef9 (bao h\u00e0m c\u1ea3 ngu\u1ed3n \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m thu\u1ebf c\u1ee7a nh\u00e0 n\u01b0\u1edbc) \u0111\u1ec3 b\u1ed5 sung t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7, \u0111\u1ed3ng th\u1eddi t\u0103ng th\u00eam c\u1ed5 ph\u1ea7n cho c\u00e1c c\u1ed5 \u0111\u00f4ng theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n c\u1ee7a t\u1eebng c\u1ed5 \u0111\u00f4ng trong doanh nghi\u1ec7p.<\/p>\n

        \n
      1. C\u00e1c ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu m\u1edbi \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n \u0111\u1ec1u kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n. C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u0103ng do mua, b\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9, ch\u00eanh l\u1ec7ch do gi\u00e1 ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu m\u1edbi l\u1edbn h\u01a1n so v\u1edbi m\u1ec7nh gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n th\u1eb7ng d\u01b0 v\u1ed1n, kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n th\u1eb7ng d\u01b0 n\u00e0y.<\/li>\n<\/ol>\n

        Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 nh\u1ecf h\u01a1n gi\u00e1 mua v\u00e0o, gi\u00e1 b\u00e1n c\u1ed5 phi\u1ebfu m\u1edbi ph\u00e1t h\u00e0nh th\u00eam th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1 th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed, kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u0111\u1ec3 b\u00f9 \u0111\u1eafp m\u00e0 ph\u1ea3i d\u00f9ng v\u1ed1n th\u1eb7ng d\u01b0 \u0111\u1ec3 b\u00f9 \u0111\u1eafp, tr\u01b0\u1eddng h\u1ee3p ngu\u1ed3n v\u1ed1n th\u1eb7ng d\u01b0 kh\u00f4ng \u0111\u1ee7 th\u00ec ph\u1ea3i d\u00f9ng ngu\u1ed3n l\u1ee3i nhu\u1eadn sau thu\u1ebf v\u00e0 c\u00e1c qu\u1ef9 c\u1ee7a c\u00f4ng ty \u0111\u1ec3 b\u00f9 \u0111\u1eafp.<\/p>\n

        II- \u0110I\u1ec0U CH\u1ec8NH T\u0102NG, GI\u1ea2M V\u1ed0N \u0110I\u1ec0U L\u1ec6<\/strong><\/p>\n

        T\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7, c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo qui \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ec3 tr\u00ecnh \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng ph\u00ea duy\u1ec7t theo c\u00e1c quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

          \n
        1. \u0110I\u1ec0U CH\u1ec8NH T\u0102NG V\u1ed0N \u0110I\u1ec0U L\u1ec6:<\/strong><\/li>\n
        2. V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n
        3. Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu m\u1edbi \u0111\u1ec3 huy \u0111\u1ed9ng th\u00eam v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u01a1 c\u1ea5u l\u1ea1i n\u1ee3 c\u1ee7a doanh nghi\u1ec7p theo h\u00ecnh th\u1ee9c chuy\u1ec3n n\u1ee3 th\u00e0nh v\u1ed1n g\u00f3p c\u1ed5 ph\u1ea7n theo tho\u1ea3 thu\u1eadn gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c ch\u1ee7 n\u1ee3.<\/li>\n
        4. Chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh th\u00e0nh c\u1ed5 ph\u1ea7n: Vi\u1ec7c t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi \u0111\u00e3 \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 ph\u1ea7n theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ph\u01b0\u01a1ng \u00e1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i.<\/li>\n
        5. Th\u1ef1c hi\u1ec7n tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu.<\/li>\n
        6. Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu m\u1edbi \u0111\u1ec3 th\u1ef1c hi\u1ec7n s\u00e1p nh\u1eadp m\u1ed9t b\u1ed9 ph\u1eadn ho\u1eb7c to\u00e0n b\u1ed9 doanh nghi\u1ec7p kh\u00e1c v\u00e0o c\u00f4ng ty.<\/li>\n<\/ol>\n

          \u0111. K\u1ebft chuy\u1ec3n ngu\u1ed3n th\u1eb7ng d\u01b0 v\u1ed1n \u0111\u1ec3 b\u1ed5 sung t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n

            \n
          1. Vi\u1ec7c k\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0 v\u1ed1n \u0111\u1ec3 b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n (theo qui \u0111\u1ecbnh t\u1ea1i ti\u1ebft \u0111 \u0111i\u1ec3m 1 m\u1ee5c A ph\u1ea7n II) ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n
          2. \u0110\u1ed1i v\u1edbi kho\u1ea3n ch\u00eanh l\u1ec7ch t\u0103ng gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 v\u1ed1n mua v\u00e0o c\u1ee7a c\u1ed5 phi\u1ebfu qu\u1ef9, c\u00f4ng ty \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch \u0111\u1ec3 t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a b\u00e1n h\u1ebft c\u1ed5 phi\u1ebfu qu\u1ef9 th\u00ec c\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng gi\u1eefa ngu\u1ed3n th\u1eb7ng d\u01b0 v\u1ed1n so v\u1edbi t\u1ed5ng gi\u00e1 v\u1ed1n c\u1ed5 phi\u1ebfu qu\u1ef9 ch\u01b0a b\u00e1n \u0111\u1ec3 b\u1ed5 sung t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7. N\u1ebfu t\u1ed5ng gi\u00e1 v\u1ed1n c\u1ed5 phi\u1ebfu qu\u1ef9 ch\u01b0a b\u00e1n b\u1eb1ng ho\u1eb7c l\u1edbn h\u01a1n ngu\u1ed3n th\u1eb7ng d\u01b0 v\u1ed1n th\u00ec c\u00f4ng ty ch\u01b0a \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 b\u1eb1ng ngu\u1ed3n v\u1ed1n n\u00e0y.<\/li>\n
          3. \u0110\u1ed1i v\u1edbi kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u1edbi m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 sau 3 n\u0103m k\u1ec3 t\u1eeb khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o khai th\u00e1c, s\u1eed d\u1ee5ng.<\/li>\n<\/ol>\n

            \u0110\u1ed1i v\u1edbi kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u1edbi m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh \u0111\u1ec3 c\u01a1 c\u1ea5u l\u1ea1i n\u1ee3, b\u1ed5 sung v\u1ed1n kinh doanh th\u00ec c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 b\u1ed5 sung t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 sau 1 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac \u0111\u1ee3t ph\u00e1t h\u00e0nh.<\/p>\n

              \n
            1. Nh\u1eefng ngu\u1ed3n th\u1eb7ng d\u01b0 n\u00eau t\u1ea1i ti\u1ebft a, b \u0111i\u1ec3m 2 \u0111\u01b0\u1ee3c chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u1ed5 phi\u1ebfu theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n c\u1ee7a t\u1eebng c\u1ed5 \u0111\u00f4ng.<\/li>\n
            2. S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n d\u1ef1 ki\u1ebfn ph\u00e1t h\u00e0nh th\u00eam trong tr\u01b0\u1eddng h\u1ee3p qui \u0111\u1ecbnh t\u1ea1i ti\u1ebft c v\u00e0 ti\u1ebft \u0111 \u0111i\u1ec3m 1 m\u1ee5c A ph\u1ea7n II c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/li>\n<\/ol>\n\n\n\n
              S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n
              \nd\u1ef1 ki\u1ebfn ph\u00e1t h\u00e0nh<\/td>\n              		\n=<\/td>\nNgu\u1ed3n v\u1ed1n d\u1ef1 ki\u1ebfn d\u00f9ng \u0111\u1ec3 t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7
              \nM\u1ec7nh gi\u00e1 1 c\u1ed5 ph\u1ea7n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                \n
              1. C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u00e1 t\u1eeb vi\u1ec7c t\u1ef1 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (khi kh\u00f4ng c\u00f3 ch\u1ee7 tr\u01b0\u01a1ng c\u1ee7a nh\u00e0 n\u01b0\u1edbc) \u0111\u1ec3 t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/li>\n
              2. \u0110I\u1ec0U CH\u1ec8NH GI\u1ea2M V\u1ed0N \u0110I\u1ec0U L\u1ec6:<\/strong><\/li>\n<\/ol>\n

                V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

                  \n
                1. Gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 khi nhu c\u1ea7u v\u1ec1 v\u1ed1n c\u1ee7a c\u00f4ng ty gi\u1ea3m do c\u00f4ng ty thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1 kinh doanh, t\u1ed5 ch\u1ee9c l\u1ea1i v\u1edbi quy m\u00f4 nh\u1ecf h\u01a1n tr\u01b0\u1edbc ho\u1eb7c b\u1ecb bu\u1ed9c ph\u1ea3i hu\u1ef7 b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9.<\/li>\n<\/ol>\n

                  Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 thanh to\u00e1n ti\u1ec1n cho c\u00e1c c\u1ed5 \u0111\u00f4ng th\u1ef1c hi\u1ec7n theo c\u00e1c h\u00ecnh th\u1ee9c sau:<\/p>\n

                    \n
                  1. C\u00f4ng ty mua v\u00e0 hu\u1ef7 b\u1ecf m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu qu\u1ef9 c\u00f3 m\u1ec7nh gi\u00e1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 v\u1ed1n d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng bi\u1ec3u quy\u1ebft th\u00f4ng qua ho\u1eb7c hu\u1ef7 b\u1ecf s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu qu\u1ef9 bu\u1ed9c ph\u1ea3i hu\u1ef7. Theo h\u00ecnh th\u1ee9c n\u00e0y th\u00ec c\u00f4ng ty kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i ti\u1ec1n cho c\u00e1c c\u1ed5 \u0111\u00f4ng.<\/li>\n
                  2. C\u00f4ng ty thu h\u1ed3i v\u00e0 hu\u1ef7 b\u1ecf m\u1ed9t s\u1ed1 c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng v\u1edbi t\u1ed5ng m\u1ec7nh gi\u00e1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 gi\u1ea3m. Theo h\u00ecnh th\u1ee9c n\u00e0y th\u00ec:<\/li>\n<\/ol>\n

                    \u2013 M\u1ed7i c\u1ed5 \u0111\u00f4ng trong c\u00f4ng ty b\u1ecb thu h\u1ed3i m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n theo t\u1ef7 l\u1ec7 gi\u1eefa s\u1ed1 v\u1ed1n d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u1edbi t\u1ed5ng m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n\n\n\n
                    S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n thu
                    \nh\u1ed3i c\u1ee7a t\u1eebng c\u1ed5 \u0111\u00f4ng<\/td>\n                    		\n=<\/td>\nS\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u1ed5
                    \n\u0111\u00f4ng \u0111\u00f3 \u0111ang s\u1edf h\u1eefu<\/td>\n                    		\nx<\/td>\nS\u1ed1 v\u1ed1n d\u1ef1 ki\u1ebfn gi\u1ea3m
                    \nV\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    \u2013 C\u00f4ng ty ph\u1ea3i tr\u1ea3 cho c\u00e1c c\u1ed5 \u0111\u00f4ng m\u1ed9t kho\u1ea3n ti\u1ec1n t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n

                    S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho t\u1eebng c\u1ed5 \u0111\u00f4ng (=) S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n thu h\u1ed3i c\u1ee7a t\u1eebng c\u1ed5 \u0111\u00f4ng (X) M\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n.<\/p>\n

                      \n
                    1. \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n. Theo h\u00ecnh th\u1ee9c n\u00e0y, c\u00f4ng ty thu h\u1ed3i c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 ph\u00e1t l\u1ea1i c\u1ed5 phi\u1ebfu m\u1edbi v\u1edbi m\u1ec7nh gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. C\u00f4ng ty ph\u1ea3i tr\u1ea3 cho c\u00e1c c\u1ed5 \u0111\u00f4ng m\u1ed9t kho\u1ea3n ti\u1ec1n theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n

                      S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho t\u1eebng c\u1ed5 \u0111\u00f4ng (=) S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u1ee7a t\u1eebng c\u1ed5 \u0111\u00f4ng (X) Ch\u00eanh l\u1ec7ch gi\u1eefa m\u1ec7nh gi\u00e1 c\u0169 v\u00e0 m\u1ec7nh gi\u00e1 m\u1edbi.<\/p>\n

                        \n
                      1. d. <\/em>H\u00ecnh th\u1ee9c k\u1ebft h\u1ee3p:<\/li>\n<\/ol>\n

                        C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh c\u1ee5 th\u1ec3, c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 k\u1ebft h\u1ee3p \u00e1p d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c n\u00eau tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n

                          \n
                        1. Gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 khi c\u00f4ng ty kinh doanh thua l\u1ed7 3 n\u0103m li\u00ean ti\u1ebfp v\u00e0 c\u00f3 s\u1ed1 l\u1ed7 lu\u1ef9 k\u1ebf b\u1eb1ng 50% v\u1ed1n c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng tr\u1edf l\u00ean nh\u01b0ng ch\u01b0a m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u1ebfn h\u1ea1n.<\/li>\n<\/ol>\n

                          H\u00ecnh th\u1ee9c gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b ho\u1eb7c ti\u1ebft c \u0111i\u1ec3m 1 m\u1ee5c B ph\u1ea7n II Th\u00f4ng t\u01b0 n\u00e0y, c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00f4ng thanh to\u00e1n l\u1ea1i ti\u1ec1n cho c\u1ed5 \u0111\u00f4ng.<\/p>\n

                          III- C\u1ed4 PHI\u1ebeU QU\u1ef8<\/strong><\/p>\n

                            \n
                          1. C\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c mua l\u1ea1i kh\u00f4ng qu\u00e1 30% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng \u0111\u00e3 b\u00e1n, m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 c\u1ed5 ph\u1ea7n lo\u1ea1i kh\u00e1c \u0111\u00e3 b\u00e1n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 65 Lu\u1eadt Doanh nghi\u1ec7p. C\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u1ec3 mua c\u1ed5 phi\u1ebfu qu\u1ef9 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n
                          2. Mua l\u1ea1i c\u1ed5 ph\u1ea7n theo y\u00eau c\u1ea7u c\u1ee7a c\u1ed5 \u0111\u00f4ng, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 64 Lu\u1eadt Doanh nghi\u1ec7p.<\/li>\n
                          3. Mua l\u1ea1i c\u1ed5 ph\u1ea7n \u0111\u1ec3 t\u1ea1m th\u1eddi gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh, t\u0103ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean m\u1ed9t c\u1ed5 ph\u1ea7n v\u00e0 t\u0103ng t\u00edch lu\u1ef9 v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                          4. Mua l\u1ea1i c\u1ed5 ph\u1ea7n \u0111\u1ec3 b\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (k\u1ec3 c\u1ea3 ban qu\u1ea3n l\u00fd doanh nghi\u1ec7p) theo gi\u00e1 \u01b0u \u0111\u00e3i ho\u1eb7c th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng c\u1ed5 phi\u1ebfu theo ngh\u1ecb quy\u1ebft c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng.<\/li>\n<\/ol>\n

                            Vi\u1ec7c d\u00f9ng c\u1ed5 phi\u1ebfu qu\u1ef9 l\u00e0m c\u1ed5 phi\u1ebfu th\u01b0\u1edfng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 ngu\u1ed3n thanh to\u00e1n t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i, khen th\u01b0\u1edfng.<\/p>\n

                            Gi\u00e1 b\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ee9c th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n, nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 mua v\u00e0o c\u1ee7a c\u1ed5 phi\u1ebfu qu\u1ef9.<\/p>\n

                              \n
                            1. Mua l\u1ea1i c\u1ed5 ph\u1ea7n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo ngh\u1ecb quy\u1ebft c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng.<\/li>\n<\/ol>\n

                              \u0111. Mua l\u1ea1i c\u1ed5 ph\u1ea7n \u0111\u1ec3 s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nh\u01b0ng vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, \u0110i\u1ec1u l\u1ec7 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty v\u00e0 Ngh\u1ecb quy\u1ebft c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng.<\/p>\n

                                \n
                              1. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng \u00e1n mua c\u1ed5 phi\u1ebfu qu\u1ef9:<\/li>\n
                              2. C\u00f4ng ty c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u00f4ng qua \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua l\u1ea1i tr\u00ean 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 ph\u00e1t h\u00e0nh; ho\u1eb7c \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ph\u00ea duy\u1ec7t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua d\u01b0\u1edbi 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/li>\n
                              3. C\u00f4ng ty c\u00f3 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh \u0111\u1ea3m b\u1ea3o thanh to\u00e1n \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                              4. C\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p mua c\u1ed5 phi\u1ebfu qu\u1ef9 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n
                              5. C\u00f4ng ty \u0111ang kinh doanh thua l\u1ed7.<\/li>\n<\/ol>\n

                                b.C\u00f4ng ty \u0111ang l\u00e0m th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n \u0111\u1ec3 huy \u0111\u1ed9ng th\u00eam v\u1ed1n.<\/p>\n

                                  \n
                                1. C\u00f4ng ty c\u00f3 n\u1ee3 ph\u1ea3i tr\u1ea3 qu\u00e1 h\u1ea1n.<\/li>\n
                                2. T\u1ed5ng s\u1ed1 n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n l\u1edbn h\u01a1n 10% t\u1ed5ng s\u1ed1 v\u1ed1n c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng.<\/li>\n<\/ol>\n

                                  \u0111. C\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a h\u1ed9i \u0111\u1ee7 y\u00eau c\u1ea7u v\u1ec1 t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7, v\u1ed1n ph\u00e1p \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n

                                    \n
                                  1. D\u00f9ng ngu\u1ed3n v\u1ed1n vay v\u00e0 v\u1ed1n chi\u1ebfm d\u1ee5ng t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng, ph\u00e1p nh\u00e2n v\u00e0 c\u00e1 nh\u00e2n \u0111\u1ec3 mua c\u1ed5 phi\u1ebfu qu\u1ef9.<\/li>\n
                                  2. C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c mua c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u1ec3 l\u00e0m c\u1ed5 phi\u1ebfu qu\u1ef9:<\/li>\n
                                  3. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 v\u1ee3, ch\u1ed3ng, b\u1ed1, b\u1ed1 nu\u00f4i, m\u1eb9, m\u1eb9 nu\u00f4i, con, con nu\u00f4i, anh ch\u1ecb em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mua l\u1ea1i theo qui \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 64 c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p).<\/li>\n
                                  4. Ng\u01b0\u1eddi s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/li>\n
                                  5. C\u1ed5 \u0111\u00f4ng c\u00f3 c\u1ed5 ph\u1ea7n chi ph\u1ed1i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p mua l\u1ea1i c\u1ed5 ph\u1ea7n c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/li>\n
                                  6. C\u00f4ng ty c\u1ed5 ph\u1ea7n t\u1ef1 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c b\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/li>\n<\/ol>\n

                                    Tr\u01b0\u1eddng h\u1ee3p c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u00e3 mua v\u00e0o, nh\u01b0ng sau 3 n\u0103m c\u00f4ng ty kh\u00f4ng s\u1eed d\u1ee5ng v\u00e0 v\u1ed1n c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng \u1edf t\u00ecnh tr\u1ea1ng nh\u1ecf h\u01a1n v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00ec c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i hu\u1ef7 b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9, \u0111\u1ed3ng th\u1eddi gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty.<\/p>\n

                                      \n
                                    1. Vi\u1ec7c mua, b\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd ni\u00eam y\u1ebft t\u1ea1i Trung t\u00e2m Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n c\u00f2n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/li>\n
                                    2. Qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9:<\/li>\n
                                    3. C\u1ed5 phi\u1ebfu qu\u1ef9 thu\u1ed9c s\u1edf h\u1eefu chung c\u1ee7a c\u00f4ng ty v\u00e0 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u00f4ng chia c\u1ed5 t\u1ee9c cho c\u1ed5 phi\u1ebfu qu\u1ef9 (c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu).<\/li>\n
                                    4. Tr\u1ecb gi\u00e1 c\u1ed5 phi\u1ebfu qu\u1ef9 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n l\u00e0 s\u1ef1 gi\u1ea3m b\u1edbt v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong kinh doanh.<\/li>\n
                                    5. Chi ph\u00ed cho vi\u1ec7c mua, b\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/li>\n<\/ol>\n

                                      \u2013 Chi ph\u00ed mua: H\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n c\u1ed5 phi\u1ebfu qu\u1ef9.<\/p>\n

                                      \u2013 Chi ph\u00ed b\u00e1n: H\u1ea1ch to\u00e1n gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c do b\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9.<\/p>\n

                                        \n
                                      1. \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng quy\u1ebft \u0111\u1ecbnh vi\u1ec7c duy tr\u00ec, s\u1eed d\u1ee5ng ho\u1eb7c hu\u1ef7 b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu qu\u1ef9 b\u1ecb hu\u1ef7 b\u1ecf.<\/li>\n<\/ol>\n

                                        VI- \u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/p>\n

                                        Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh sau 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng c\u00f4ng b\u00e1o.<\/p>\n

                                        Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/p>\n\n\n\n
                                        <\/td>\n\nL\u00ea Th\u1ecb B\u0103ng T\u00e2m<\/strong>\n

                                        (\u0110\u00e3 k\u00fd)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                        >> T\u01b0 v\u1ea5n lu\u1eadt t\u00e0i ch\u00ednh, Ng\u00e2n h\u00e0ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

                                        H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 qu\u1ea3n l\u00fd c\u1ed5 phi\u1ebfu qu\u1ef9 trong c\u00f4ng ty c\u1ed5 ph\u1ea7n. Sau \u0111\u00e2y l\u00e0 to\u00e0n v\u0103n n\u1ed9i dung c\u1ee7a TT 19\/2003 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 qu\u1ea3n l\u00fd c\u1ed5 phi\u1ebfu qu\u1ef9 trong c\u00f4ng ty c\u1ed5 ph\u1ea7n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[191],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/1098"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=1098"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/1098\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=1098"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=1098"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=1098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}