Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p 2014 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i kh\u00f3a XIII th\u00f4ng qua t\u1ea1i K\u1ef3 h\u1ecdp th\u1ee9 8, ng\u00e0y 26\/11\/2014, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb 01\/7\/2015. So v\u1edbi Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2005, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 c\u00f3 10 ch\u01b0\u01a1ng, 213 \u0111i\u1ec1u, t\u0103ng 41 \u0111i\u1ec1u, trong \u0111\u00f3: Ch\u01b0\u01a1ng IV quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u1edbi 22 \u0111i\u1ec1u l\u00e0 ch\u01b0\u01a1ng m\u1edbi ho\u00e0n to\u00e0n; \u0110i\u1ec1u 10 quy \u0111\u1ecbnh v\u1ec1 ti\u00eau ch\u00ed, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p x\u00e3 h\u1ed9i c\u0169ng m\u1edbi ho\u00e0n to\u00e0n.<\/p>\n
Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014, \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111\u1ed9t ph\u00e1 m\u1edbi v\u1ec1 th\u1ec3 ch\u1ebf, c\u00f3 \u00fd ngh\u0129a h\u1ebft s\u1ee9c quan tr\u1ecdng, v\u1eeba ti\u1ebfp t\u1ee5c k\u1ebf th\u1eeba, lu\u1eadt h\u00f3a nh\u1eefng quy \u0111\u1ecbnh c\u00f2n ph\u00f9 h\u1ee3p \u0111\u00e3 v\u00e0 \u0111ang \u0111i v\u00e0o cu\u1ed9c s\u1ed1ng c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2005, nh\u01b0ng \u0111\u1ed3ng th\u1eddi \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi nh\u1eb1m th\u00e1o g\u1ee1 nh\u1eefng h\u1ea1n ch\u1ebf, b\u1ea5t c\u1eadp c\u1ee7a Lu\u1eadt c\u0169, ti\u1ebfp t\u1ee5c t\u1ea1o l\u1eadp m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, kinh doanh thu\u1eadn l\u1ee3i, ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n th\u00f4ng tho\u00e1ng cho c\u00e1c doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c t\u1ef1 do kinh doanh, \u0111\u1ea7u t\u01b0 c\u00e1c l\u0129nh v\u1ef1c m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m theo \u0111\u00fang tinh th\u1ea7n Hi\u1ebfn ph\u00e1p 2013. Theo \u0111\u00f3, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 c\u00f3 10 \u0111i\u1ec3m m\u1edbi c\u01a1 b\u1ea3n, nh\u01b0 sau:<\/p>\n
M\u1ed9t l\u00e0, t\u01b0 duy m\u1edf khi Lu\u1eadt ch\u1ec9 quy \u0111\u1ecbnh nh\u1eefng v\u1ea5n \u0111\u1ec1 chung nh\u1ea5t, mang t\u00ednh \u0111\u1ecbnh h\u01b0\u1edbng<\/strong> (th\u1eadm ch\u00ed c\u00f3 nhi\u1ec1u \u0111i\u1ec3m l\u00e0 g\u1ee3i m\u1edf) v\u1ec1 th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u00f3 li\u00ean quan c\u1ee7a doanh nghi\u1ec7p, v\u1ec1 chi ti\u1ebft th\u00ec nh\u01b0\u1eddng l\u1ea1i cho doanh nghi\u1ec7p t\u1ef1 do, t\u1ef1 nguy\u1ec7n, cam k\u1ebft, tho\u1ea3 thu\u1eadn theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p. V\u00ed d\u1ee5 nh\u01b0:<\/p>\n \u2013 Cho ph\u00e9p c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (Lu\u1eadt 2005, ch\u1ec9 c\u00f3 01 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt);<\/p>\n \u2013 Cho ph\u00e9p c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t trong hai m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd (c\u00f3 Ban ki\u1ec3m so\u00e1t ho\u1eb7c kh\u00f4ng c\u00f3 Ban ki\u1ec3m so\u00e1t);<\/p>\n \u2013 Cho ph\u00e9p l\u1ef1a ch\u1ecdn c\u00e1ch b\u1ea7u d\u1ed3n phi\u1ebfu hay kh\u00f4ng b\u1ea7u d\u1ed3n phi\u1ebfu khi b\u1ea7u th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban ki\u1ec3m so\u00e1t c\u00f4ng ty c\u1ed5 ph\u1ea7n v.v.<\/p>\n \u2013 B\u00e3i b\u1ecf vi\u1ec7c g\u00e2y c\u1ea3n tr\u1edf cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u01b0 c\u1ea5m m\u1ed9t ng\u01b0\u1eddi \u0111\u00e3 l\u00e0m Gi\u00e1m \u0111\u1ed1c (T\u1ed5ng Gi\u00e1m \u0111\u1ed1c) c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m Gi\u00e1m \u0111\u1ed1c (T\u1ed5ng Gi\u00e1m \u0111\u1ed1c) c\u00f4ng ty kh\u00e1c.<\/p>\n Hai l\u00e0, thay \u0111\u1ed5i quan tr\u1ecdng trong n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p,<\/strong><\/p>\n Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014, th\u00ec n\u1ed9i dung c\u1ee7a Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ch\u1ec9 c\u00f2n 4 n\u1ed9i dung ch\u00ednh: t\u00ean doanh nghi\u1ec7p v\u00e0 m\u00e3 s\u1ed1 doanh nghi\u1ec7p; \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p; th\u00f4ng tin chi ti\u1ebft nh\u00e2n th\u00e2n c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ch\u1ee7 DNTN, th\u00e0nh vi\u00ean h\u1ee3p danh, th\u00e0nh vi\u00ean c\u00f4ng ty TNHH; v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n Trong \u0111\u00f3 \u0111i\u1ec3m \u0111\u1eb7c bi\u1ec7t quan t\u00e2m \u0111\u00f3 l\u00e0: b\u1ecf ghi ng\u00e0nh ngh\u1ec1 kinh doanh trong Gi\u1ea5y CN\u0110KDN; b\u1ecf vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u1ed1n ph\u00e1p \u0111\u1ecbnh, ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 (\u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n) khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p. Theo \u0111\u00f3, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u1ee9 th\u00e0nh l\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc, c\u00f2n \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ng\u00e0nh ngh\u1ec1 kinh doanh, th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m. Quy \u0111\u1ecbnh n\u00e0y t\u1ea1o s\u1ef1 th\u00e2n thi\u1ec7n h\u01a1n cho kh\u1edfi nghi\u1ec7p v\u00e0 kinh doanh n\u00f3i chung.<\/p>\n Lu\u1eadt DN n\u0103m 2014 \u0111\u00e3 b\u1ecf quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh theo \u0111\u00fang ng\u00e0nh, ngh\u1ec1 \u0111\u00e3 ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, m\u00e0 ch\u1ec9 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh khi kinh doanh nh\u1eefng ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh \u0111\u00f3 trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n Theo \u0111\u00f3, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn ng\u00e0nh, ngh\u1ec1, \u0111\u1ecba b\u00e0n, h\u00ecnh th\u1ee9c kinh doanh; ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh quy m\u00f4 v\u00e0 ng\u00e0nh, ngh\u1ec1 kinh doanh (doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n r\u1ed3i g\u1eedi Th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan \u0110KKD \u0111\u1ec3 c\u1eadp nh\u1eadt).<\/p>\n Nh\u01b0 v\u1eady, s\u1ebd kh\u00f4ng c\u00f2n kh\u00e1i ni\u1ec7m \u201ckinh doanh tr\u00e1i ph\u00e9p\u201d b\u1edfi v\u00ec hi\u1ec7n nay doanh nghi\u1ec7p c\u00f3 quy\u1ec1n \u0111\u01b0\u1ee3c t\u1ef1 do kinh doanh, mi\u1ec5n l\u00e0 ph\u00f9 h\u1ee3p theo ph\u00e1p lu\u1eadt ch\u1ee9 kh\u00f4ng c\u00f2n l\u00e0 \u201ctr\u00e1i ph\u00e9p\u201d (ng\u00e0nh ngh\u1ec1 ch\u01b0a \u0111\u01b0\u1ee3c ghi trong Gi\u1ea5y CN\u0110KDN) theo nh\u01b0 c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n Ba l\u00e0, c\u00e1ch ti\u1ebfp c\u1eadn m\u1edbi ho\u00e0n to\u00e0n v\u1ec1 con d\u1ea5u doanh nghi\u1ec7p, mang t\u00ednh \u201cc\u00e1ch m\u1ea1ng\u201d.<\/strong><\/p>\n Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 n\u1ed9i dung con d\u1ea5u c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Thay v\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan C\u00f4ng an nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n g\u1eedi Th\u00f4ng b\u00e1o m\u1eabu d\u1ea5u t\u1edbi C\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh \u0111\u1ec3 \u0111\u0103ng t\u1ea3i c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u1ee1 phi\u1ec1n h\u00e0, t\u1ea1o quy\u1ec1n t\u1ef1 ch\u1ee7 cho doanh nghi\u1ec7p.<\/p>\n B\u1ed1n l\u00e0, \u0111\u1ea9y m\u1ea1nh vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, nh\u01b0:<\/strong><\/p>\n \u2013 Vi\u1ec7c lu\u1eadt h\u00f3a C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n \u2013 Quy \u0111\u1ecbnh cu\u1ed9c h\u1ecdp \u0111\u01b0\u1ee3c ghi bi\u00ean b\u1ea3n v\u00e0 c\u00f3 th\u1ec3 ghi \u00e2m ho\u1eb7c ghi v\u00e0 l\u01b0u gi\u1eef d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00e1c \u0111\u00e3 c\u00f3 b\u01b0\u1edbc ti\u1ebfn b\u1ed9 v\u01b0\u1ee3t b\u1eadc so v\u1edbi quy \u0111\u1ecbnh c\u0169 l\u00e0 ch\u1ec9 ghi v\u00e0o s\u1ed5 bi\u00ean b\u1ea3n.<\/p>\n \u2013 Lu\u1eadt c\u0169ng th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u v\u1ec1 nhi\u1ec1u \u0111i\u1ec3m m\u00e0 tr\u01b0\u1edbc \u0111\u00e2y g\u00e2y nhi\u1ec1u tranh c\u00e3i nh\u01b0 vi\u1ec7c ch\u1ed1t l\u1ea1i \u0111\u1ecba \u0111i\u1ec3m h\u1ecdp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 n\u01a1i ch\u1ee7 t\u1ecda tham d\u1ef1 h\u1ecdp, m\u1ecdi ng\u01b0\u1eddi kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f9ng ng\u1ed3i h\u1ecdp m\u1ed9t ch\u1ed7.<\/p>\n N\u0103m l\u00e0, v\u1ec1 c\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p:<\/strong><\/p>\n \u2013 Cho ph\u00e9p c\u00e1c c\u00f4ng ty c\u00f3 c\u00f9ng b\u1ea3n ch\u1ea5t (c\u00f3 th\u1ec3 kh\u00e1c lo\u1ea1i h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c) c\u00f3 th\u1ec3 h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch; cho ph\u00e9p chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u00e0nh c\u00f4ng ty TNHH.<\/p>\n \u2013 Cho ph\u00e9p C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, C\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7; c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng ty ho\u00e0n tr\u1ea3 m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p cho c\u1ed5 \u0111\u00f4ng n\u1ebfu c\u00f4ng ty \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng kinh doanh li\u00ean t\u1ee5c trong h\u01a1n 02 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (Theo Lu\u1eadt 2005: C\u1ed5 \u0111\u00f4ng kh\u00f4ng \u0111\u01b0\u1ee3c r\u00fat v\u1ed1n \u0111\u00e3 g\u00f3p b\u1eb1ng c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng ra kh\u1ecfi c\u00f4ng ty d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u00f4ng ty ho\u1eb7c ng\u01b0\u1eddi kh\u00e1c mua l\u1ea1i c\u1ed5 ph\u1ea7n).<\/p>\n \u2013 Ch\u00ednh th\u1ee9c thay \u0111\u1ed5i theo \u0111\u00fang th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf khi gi\u1ea3m t\u1ef7 l\u1ec7 d\u1ef1 h\u1ecdp t\u1eeb 65% (Lu\u1eadt c\u0169) xu\u1ed1ng c\u00f2n 51%. Khi c\u00f3 s\u1ed1 c\u1ed5 \u0111\u00f4ng d\u1ef1 h\u1ecdp \u0111\u1ea1i di\u1ec7n \u00edt nh\u1ea5t 51% t\u1ed5ng s\u1ed1 phi\u1ebfu bi\u1ec3u quy\u1ebft l\u00e0 cu\u1ed9c h\u1ecdp \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh.<\/p>\n \u2013 B\u00e3i b\u1ecf vi\u1ec7c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng b\u1ea7u tr\u1ef1c ti\u1ebfp Ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (Giao H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb b\u1ea7u Ch\u1ee7 t\u1ecbch).<\/p>\n \u2013 H\u1ea1n ch\u1ebf s\u1edf h\u1eefu ch\u00e9o, trong \u0111\u00f3 quy \u0111\u1ecbnh 03 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3:<\/p>\n + C\u00f4ng ty con kh\u00f4ng \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u00f4ng ty m\u1eb9;<\/p>\n + C\u00e1c c\u00f4ng ty con c\u1ee7a c\u00f9ng m\u1ed9t c\u00f4ng ty m\u1eb9 kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f9ng nhau g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n \u0111\u1ec3 s\u1edf h\u1eefu ch\u00e9o l\u1eabn nhau;<\/p>\n + C\u00e1c c\u00f4ng ty con c\u1ee7a c\u00f9ng m\u1ed9t c\u00f4ng ty m\u1eb9 m\u00e0 trong \u0111\u00f3 Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu >65% v\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f9ng nhau g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/p>\n \u2013 Lu\u1eadt DN n\u0103m 2014 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t th\u1eddi h\u1ea1n ph\u1ea3i thanh to\u00e1n \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, quy \u0111\u1ecbnh r\u00fat ng\u1eafn th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n \u0111\u1ed1i v\u1edbi ch\u1ee7 s\u1edf h\u1eefu, th\u00e0nh vi\u00ean c\u00f4ng ty TNHH trong th\u1eddi h\u1ea1n 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (tr\u01b0\u1edbc \u0111\u00e2y quy \u0111\u1ecbnh th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean v\u00e0 hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean l\u00e0 36 th\u00e1ng).<\/p>\n S\u00e1u l\u00e0, t\u00e1ch ri\u00eang th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp doanh nghi\u1ec7p v\u1edbi th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n theo Lu\u1eadt \u0110\u1ea7u t\u01b0<\/strong><\/p>\n C\u00f9ng v\u1edbi Lu\u1eadt \u0110\u1ea7u t\u01b0 2014, Lu\u1eadt DN m\u1edbi \u0111\u00e3 ch\u00ednh th\u1ee9c b\u00e3i b\u1ecf n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi l\u00e0 Gi\u1ea5y CN\u0110KDN. Theo \u0111\u00f3, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i mu\u1ed1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 sau \u0111\u00f3 s\u1ebd th\u00e0nh l\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p (nh\u01b0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc).<\/p>\n B\u1ea3y l\u00e0, \u0111i\u1ec3m m\u1edbi trong qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc:<\/strong><\/p>\n Lu\u1eadt DN 2014 b\u1ed5 sung m\u1ed9t ch\u01b0\u01a1ng ho\u00e0n to\u00e0n m\u1edbi v\u1ec1 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc. \u0110\u00e2y l\u00e0 n\u1ed9i dung l\u00e2u nay ch\u01b0a c\u00f3 lu\u1eadt n\u00e0o quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/p>\n Lu\u1eadt DN 2005 quy \u0111\u1ecbnh: Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u00e0 doanh nghi\u1ec7p trong \u0111\u00f3 Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7, th\u00ec nay Lu\u1eadt Doanh nghi\u1ec7p 2014 s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n T\u00e1m l\u00e0, quy \u0111\u1ecbnh m\u1edbi v\u1ec1 doanh nghi\u1ec7p x\u00e3 h\u1ed9i<\/strong><\/p>\n Theo \u0111\u00f3, doanh nghi\u1ec7p x\u00e3 h\u1ed9i l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt DN, m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 x\u00e3 h\u1ed9i, m\u00f4i tr\u01b0\u1eddng v\u00ec l\u1ee3i \u00edch c\u1ed9ng \u0111\u1ed3ng v\u00e0 s\u1eed d\u1ee5ng \u00edt nh\u1ea5t 51% t\u1ed5ng l\u1ee3i nhu\u1eadn h\u1eb1ng n\u0103m c\u1ee7a DN \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 nh\u1eb1m th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau x\u00e3 h\u1ed9i, m\u00f4i tr\u01b0\u1eddng nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/p>\n Ch\u00edn l\u00e0, Lu\u1eadt Doanh nghi\u1ec7p 2014 \u0111\u00e3 r\u00fat ng\u1eafn th\u1eddi h\u1ea1n xem x\u00e9t, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u00f2n 3 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 (Lu\u1eadt Doanh nghi\u1ec7p 2005 l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c).<\/p>\n M\u01b0\u1eddi l\u00e0, Lu\u1eadt doanh nghi\u1ec7p 2014<\/a> quy \u0111\u1ecbnh ch\u1ec9 c\u00f2n 5 tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i Gi\u1ea5y GCN\u0110KDN so v\u1edbi 8 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a Lu\u1eadt c\u0169.<\/p>\n (1) N\u1ed9i dung k\u00ea khai trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u00e0 gi\u1ea3 m\u1ea1o;<\/p>\n (2) Doanh nghi\u1ec7p do nh\u1eefng ng\u01b0\u1eddi b\u1ecb c\u1ea5m th\u00e0nh l\u1eadp doanh nghi\u1ec7p;<\/p>\n (3) Doanh nghi\u1ec7p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh 01 n\u0103m m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan thu\u1ebf;<\/p>\n (4) Doanh nghi\u1ec7p kh\u00f4ng g\u1eedi b\u00e1o c\u00e1o \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh trong th\u1eddi h\u1ea1n 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n g\u1eedi b\u00e1o c\u00e1o ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n;<\/p>\n (5) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n.<\/p>\n Quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y c\u00f3 th\u00eam 03 tr\u01b0\u1eddng h\u1ee3p:<\/strong><\/p>\n \u2013 Kh\u00f4ng \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf trong th\u1eddi h\u1ea1n m\u1ed9t n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh;<\/p>\n \u2013 Kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i tr\u1ee5 s\u1edf \u0111\u0103ng k\u00fd trong th\u1eddi h\u1ea1n s\u00e1u th\u00e1ng li\u00ean t\u1ee5c, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c ch\u1ee9ng nh\u1eadn thay \u0111\u1ed5i tr\u1ee5 s\u1edf ch\u00ednh;
\n\u2013 Kinh doanh ng\u00e0nh, ngh\u1ec1 b\u1ecb c\u1ea5m.<\/p>\n