{"id":227,"date":"2015-10-06T19:14:14","date_gmt":"2015-10-07T02:14:14","guid":{"rendered":"https:\/\/luatsubaoho.com\/?p=227"},"modified":"2015-12-27T08:25:26","modified_gmt":"2015-12-27T15:25:26","slug":"quy-dinh-ve-viec-thue-giam-doc-cho-doanh-nghiep-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/quy-dinh-ve-viec-thue-giam-doc-cho-doanh-nghiep-nuoc-ngoai\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thu\u00ea gi\u00e1m \u0111\u1ed1c cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"\n

Doanh nghi\u1ec7p h\u1ecfi: Ch\u00fang t\u00f4i l\u00e0 c\u00f4ng ty TNHH (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u201cC\u00f4ng ty\u201d ho\u1eb7c \u201cQu\u00fd Kh\u00e1ch h\u00e0ng\u201d) c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 Ch\u1ee7 s\u1edf h\u1eefu l\u00e0 C\u00f4ng ty \u1edf Ch\u00e2u M\u1ef9 (Sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u201cCh\u1ee7 s\u1edf h\u1eefu\u201d).<\/p>\n

C\u00f4ng ty \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp n\u0103m 2011 v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt hi\u1ec7n t\u1ea1i c\u1ee7a C\u00f4ng ty l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam, gi\u1eef ch\u1ee9c danh Gi\u00e1m \u0111\u1ed1c.<\/p>\n

Hi\u1ec7n nay, Ch\u1ee7 s\u1edf h\u1eefu C\u00f4ng ty c\u00f3 \u00fd \u0111\u1ecbnh thay \u0111\u1ed5i Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt hi\u1ec7n t\u1ea1i sang m\u1ed9t ng\u01b0\u1eddi kh\u00e1c c\u0169ng l\u00e0 m\u1ed9t c\u00f4ng d\u00e2n Vi\u1ec7t Nam (Sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u201cNg\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt d\u1ef1 ki\u1ebfn\u201d ho\u1eb7c \u201cNg\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ef1 ki\u1ebfn\u201d). Theo \u0111\u00f3, C\u00f4ng ty s\u1ebd k\u00fd k\u1ebft H\u1ee3p \u0111\u1ed3ng nh\u1eb1m tuy\u1ec3n d\u1ee5ng Ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ef1 ki\u1ebfn \u0111\u1ec3:<\/p>\n

(i) gi\u1eef ch\u1ee9c danh T\u1ed5ng gi\u00e1m \u0111\u1ed1c; v\u00e0 (ii) sau \u0111\u00f3 gi\u1eef v\u1ecb tr\u00ed Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt thay th\u1ebf cho Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt hi\u1ec7n t\u1ea1i c\u1ee7a C\u00f4ng ty.<\/p>\n

Tuy nhi\u00ean, Ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ef1 ki\u1ebfn kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y v\u00e0 y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c k\u00fd k\u1ebft H\u1ee3p \u0111\u1ed3ng v\u1edbi Ch\u1ee7 s\u1edf h\u1eefu nh\u1eb1m th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c \u0111\u00edch n\u00eau tr\u00ean.<\/p>\n

Do \u0111\u00f3, c\u00f4ng ty ch\u00fang t\u00f4i mong mu\u1ed1n \u00a0SB Law cung c\u1ea5p m\u1ed9t B\u1ea3n \u00dd Ki\u1ebfn T\u01b0 V\u1ea5n Ph\u00e1p L\u00fd nh\u1eb1m ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 li\u1ec7u y\u00eau c\u1ea7u n\u00eau tr\u00ean c\u1ee7a Ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ef1 ki\u1ebfn c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh hay kh\u00f4ng, v\u00e0 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p cho Qu\u00fd Kh\u00e1ch h\u00e0ng.<\/p>\n

Lu\u1eadt s\u01b0 tr\u1ea3 l\u1eddi: V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, ch\u00fang t\u00f4i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/strong><\/p>\n

C\u0102N C\u1ee8 PH\u00c1P L\u00dd<\/p>\n

V\u0102N B\u1ea2N QUY PH\u1ea0M PH\u00c1P LU\u1eacT<\/p>\n

\u2013 Lu\u1eadt s\u1ed1 60\/2005\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 Lu\u1eadt Doanh nghi\u1ec7p (\u201cLu\u1eadt Doanh nghi\u1ec7p 2005\u201d);<\/p>\n

\u2013 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102\/2010\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p;<\/p>\n

\u2013 Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 59\/2005\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005 c\u1ee7a Qu\u1ed1c h\u1ed9i :<\/p>\n

\u2013 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 108\/2006\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 09 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7: Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 (\u201cNgh\u1ecb \u0111\u1ecbnh108\u201d).<\/p>\n

III. PH\u00c2N T\u00cdCH PH\u00c1P L\u00dd<\/p>\n

3.1 C\u01a0 C\u1ea4U T\u1ed4 CH\u1ee8C QU\u1ea2N L\u00dd C\u1ee6A C\u00d4NG TY<\/p>\n

C\u00f4ng ty l\u00e0 m\u1ed9t c\u00f4ng ty c\u00f3 100% v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i do Ch\u1ee7 s\u1edf h\u1eefu l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n

Ch\u1ee7 s\u1edf h\u1eefu C\u00f4ng ty \u0111\u00e3 b\u1ed5 nhi\u1ec7m ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a Ch\u1ee7 s\u1edf h\u1eefu trong C\u00f4ng ty. Do \u0111\u00f3 theo lu\u1eadt \u0111\u1ecbnh ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n g\u00f3p s\u1ebd gi\u1eef ch\u1ee9c danh Ch\u1ee7 t\u1ecbch C\u00f4ng ty.<\/p>\n

3.2 QUY\u1ec0N H\u1ea0N C\u1ee6A CH\u1ee6 T\u1ecaCH C\u00d4NG TY TRONG VI\u1ec6C THU\u00ca T\u1ed4NG GI\u00c1M \u0110\u1ed0C C\u1ee6A C\u00d4NG TY<\/p>\n

SB Law t\u1ea1i \u0111\u00e2y nh\u1eadn \u0111\u1ecbnh r\u1eb1ng, y\u00eau c\u1ea7u \u201c\u0111\u01b0\u1ee3c k\u00fd k\u1ebft H\u1ee3p \u0111\u1ed3ng <\/a>v\u1edbi Ch\u1ee7 s\u1edf h\u1eefu nh\u1eb1m th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c \u0111\u00edch n\u00eau tr\u00ean\u201d c\u1ee7a Ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ef1 ki\u1ebfn l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh.<\/p>\n

Theo lu\u1eadt, Ch\u1ee7 t\u1ecbch c\u00f4ng ty c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m ho\u1eb7c thu\u00ea Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u1edbi nhi\u1ec7m k\u1ef3 kh\u00f4ng qu\u00e1 n\u0103m n\u0103m \u0111\u1ec3 \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y c\u1ee7a C\u00f4ng ty .<\/p>\n

Nh\u01b0 v\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, Ch\u1ee7 t\u1ecbch c\u00f4ng ty s\u1ebd nh\u00e2n danh C\u00f4ng ty v\u00e0 thay m\u1eb7t cho Ch\u1ee7 s\u1edf h\u1eefu, ti\u1ebfn h\u00e0nh k\u00fd k\u1ebft H\u1ee3p \u0111\u1ed3ng nh\u1eb1m thu\u00ea Ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ef1 ki\u1ebfn \u0111\u1ec3 gi\u1eef ch\u1ee9c danh T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a C\u00f4ng ty.<\/p>\n

Vi\u1ec7c k\u00fd k\u1ebft H\u1ee3p \u0111\u1ed3ng gi\u1eefa Ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ef1 ki\u1ebfn v\u1edbi Ch\u1ee7 s\u1edf h\u1eefu nh\u1eb1m m\u1ee5c \u0111\u00edch thu\u00ea Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a C\u00f4ng ty, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, l\u00e0 vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh.<\/p>\n

3.3 THAY \u0110\u1ed4I NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT C\u1ee6A C\u00d4NG TY<\/p>\n

Sau khi th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00fd k\u1ebft H\u1ee3p \u0111\u1ed3ng nh\u1eb1m tuy\u1ec3n d\u1ee5ng ch\u1ee9c danh T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a C\u00f4ng ty, \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c thay \u0111\u1ed5i v\u1ecb tr\u00ed Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Qu\u00fd Kh\u00e1ch h\u00e0ng c\u1ea7n ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c \u0110\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 nh\u1eb1m c\u1eadp nh\u1eadt s\u1ef1 thay \u0111\u1ed5i v\u1ec1 Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a C\u00f4ng ty t\u1ea1i C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 hi\u1ec7n h\u00e0nh [3].<\/p>\n

L\u01b0u \u00fd, Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt d\u1ef1 ki\u1ebfn c\u1ee7a C\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c ch\u00ednh th\u1ee9c c\u00f4ng nh\u1eadn b\u1edfi Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0<\/a> \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a C\u00f4ng ty \u0111\u01b0\u1ee3c ban h\u00e0nh trong \u0111\u00f3 \u0111\u00e3 c\u1eadp nh\u1eadt th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n n\u00e0y.<\/p>\n

C\u0169ng t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y tr\u1edf \u0111i, H\u1ee3p \u0111\u1ed3ng gi\u1eefa Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt d\u1ef1 ki\u1ebfn v\u00e0 C\u00f4ng ty v\u1ec1 vi\u1ec7c b\u1ed5 nhi\u1ec7m v\u00e0 thay \u0111\u1ed5i Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a C\u00f4ng ty m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c. \u0110i\u1ec1u n\u00e0y n\u00ean \u0111\u01b0\u1ee3c n\u00eau c\u1ee5 th\u1ec3 trong H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/p>\n

\u0110\u00c1NH GI\u00c1<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c tuy\u1ec3n d\u1ee5ng T\u1ed5ng gi\u00e1m \u0111\u1ed1c \u0111\u1ed3ng th\u1eddi l\u00e0 Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt d\u1ef1 ki\u1ebfn c\u1ee7a C\u00f4ng ty n\u00ean \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh theo ph\u01b0\u01a1ng ph\u00e1p k\u00fd k\u1ebft H\u1ee3p \u0111\u1ed3ng gi\u1eefa Ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ef1 ki\u1ebfn v\u00e0 Ch\u1ee7 t\u1ecbch c\u00f4ng ty.<\/p>\n

Sau \u0111\u00f3, ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft t\u1ea1i c\u01a1 quan c\u1ea5p ph\u00e9p c\u00f3 th\u1ea9m quy\u1ec1n nh\u1eb1m c\u1eadp nh\u1eadt vi\u1ec7c thay \u0111\u1ed5i ch\u1ee9c v\u1ee5 Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a C\u00f4ng ty.<\/p>\n

\u00bb\u00a0Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0<\/a><\/p>\n

\u00bb\u00a0D\u1ecbch v\u1ee5 T\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Doanh nghi\u1ec7p h\u1ecfi: Ch\u00fang t\u00f4i l\u00e0 c\u00f4ng ty TNHH (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u201cC\u00f4ng ty\u201d ho\u1eb7c \u201cQu\u00fd Kh\u00e1ch h\u00e0ng\u201d) c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 Ch\u1ee7 s\u1edf h\u1eefu l\u00e0 C\u00f4ng ty \u1edf Ch\u00e2u M\u1ef9 (Sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u201cCh\u1ee7 s\u1edf h\u1eefu\u201d). C\u00f4ng ty \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp n\u0103m 2011 v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/227"}],"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=227"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/227\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}