{"id":3212,"date":"2020-08-21T11:38:00","date_gmt":"2020-08-21T04:38:00","guid":{"rendered":"http:\/\/gaadvisor.net\/?p=3212"},"modified":"2021-07-20T16:25:52","modified_gmt":"2021-07-20T09:25:52","slug":"phan-loai-cac-loai-hinh-doanh-nghiep-theo-phap-luat-viet-nam","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/phan-loai-cac-loai-hinh-doanh-nghiep-theo-phap-luat-viet-nam\/","title":{"rendered":"<small><small>Ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/small><\/small>"},"content":{"rendered":"\n<p><strong>Khi ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 \u0111\u1eb7c \u0111i\u1ec3m c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. Theo Lu\u1eadt Doanh nghi\u1ec7p 2014, c\u00f3 n\u0103m lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p nh\u01b0 sau:<\/strong><\/p>\n<ul>\n<li><strong>C\u00f4ng ty TNHH M\u1ed9t Th\u00e0nh Vi\u00ean<\/strong><\/li>\n<li><strong>C\u00f4ng ty TNHH Hai Th\u00e0nh Vi\u00ean tr\u1edf l\u00ean<\/strong><\/li>\n<li><strong>C\u00f4ng ty C\u1ed5 Ph\u1ea7n<\/strong><\/li>\n<li><strong>C\u00f4ng ty H\u1ee3p Danh<\/strong><\/li>\n<li><strong>Doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/strong><\/li>\n<\/ul>\n<p>C\u1ee5 th\u1ec3 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? \u01afu nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd c\u1ee7a m\u1ed7i lo\u1ea1i h\u00ecnh l\u00e0 g\u00ec? Trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, GA Advisor s\u1ebd c\u00f9ng b\u1ea1n t\u00ecm hi\u1ec3u nh\u1eefng \u0111i\u1ec1u n\u00e0y.<\/p>\n<h2>1. C\u00f4ng ty TNHH M\u1ed9t Th\u00e0nh Vi\u00ean<\/h2>\n<ul>\n<li>\n<h3><strong>\u0110\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd<\/strong><\/h3>\n<ul>\n<li>Do 1 th\u00e0nh vi\u00ean l\u00e0 c\u00e1 nh\u00e2n\/ t\u1ed5 ch\u1ee9c l\u00e0m ch\u1ee7<\/li>\n<li>Ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n<\/li>\n<li>Ph\u00e1p nh\u00e2n<\/li>\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>V\u1ed1n<\/strong><\/h3>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>T\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 g\u00f3p v\u1ed1n: Ti\u1ec1n \u0111\u1ed3ng, ngo\u1ea1i t\u1ec7, v\u00e0ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, b\u1ea3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u00e2t\u2026<\/li>\n<li>T\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 g\u00f3p v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu\/ s\u1eed d\u1ee5ng sang cho c\u00f4ng<\/li>\n<li>Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n: 90 ng\u00e0y<\/li>\n<li>C\u00f3 th\u1ec3 gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 (V\u0110L) sau khi kinh doanh \u0111\u01b0\u1ee3c 2 n\u0103m v\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>H\u00ecnh th\u1ee9c<\/strong><\/h3>\n<ul>\n<li>Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n: 90 ng\u00e0y<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>X\u1eed l\u00fd n\u1ebfu kh\u00f4ng g\u00f3p \u0111\u00fang h\u1ea1n<\/strong><\/h3>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n th\u00ec sau 90 ng\u00e0y ko c\u00f2n l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ec9 c\u00f2n \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n \u0111\u00e3 g\u00f3p.<\/li>\n<li>C\u00f4ng ty ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m V\u0110L theo s\u1ed1 th\u1ef1c g\u00f3p.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/strong><\/h3>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>C\u00f4ng ty c\u00f3 th\u1ec3 t\u0103ng\/gi\u1ea3m V\u0110L. N\u1ebfu chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ec3 thay ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (t\u1eeb TNHH m\u1ed9t th\u00e0nh vi\u00ean sang 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean)<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>\u00a0<\/strong><strong>Qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9<\/strong><\/h3>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>N\u1ebfu CSH l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 2 d\u1ea1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9:\n<ul>\n<li>Ch\u1ee7 t\u1ecbch c\u00f4ng ty &#8211; Gi\u00e1m \u0111\u1ed1c (T\u1ed5ng gi\u00e1m \u0111\u1ed1c) &#8211; Ki\u1ec3m so\u00e1t vi\u00ean; ho\u1eb7c<\/li>\n<li>H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean &#8211; Gi\u00e1m \u0111\u1ed1c (T\u1ed5ng gi\u00e1m \u0111\u1ed1c) &#8211; Ki\u1ec3m so\u00e1t vi\u00ean (T\u1ea5t c\u00e0 \u0111\u1ec1u b\u1ed5 nhi\u1ec7m)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>N\u1ebfu CSH l\u00e0 c\u00e1 nh\u00e2n: m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb: Ch\u1ee7 t\u1ecbch c\u00f4ng ty (l\u00e0 CSH) &#8211; Gi\u00e1m \u0111\u1ed1c<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>*\u01afu \u0111i\u1ec3m<\/h3>\n<ul>\n<li>C\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n<\/li>\n<li>Ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty tnhh m\u1ed9t th\u00e0nh vi\u00ean duy nh\u1ea5t c\u00f3 to\u00e0n quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a c\u00f4ng ty, ch\u1ee7 s\u1edf h\u1eefu ch\u1ec9 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong ph\u1ea1m vi v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/li>\n<\/ul>\n<h3>*Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/h3>\n<ul>\n<li>Kh\u00f3 huy \u0111\u1ed9ng v\u1ed1n tr\u1ef1c ti\u1ebfp<\/li>\n<li>N\u1ebfu huy \u0111\u1ed9ng th\u00eam v\u1ed1n ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang C\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean ho\u1eb7c C\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/li>\n<\/ul>\n<h2>2. <strong>C\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/strong><\/h2>\n<ul>\n<li>\n<h3><strong>\u0110\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd<\/strong><\/h3>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean t\u1eeb 2 \u0111\u1ebfn 50 th\u00e0nh vi\u00ean<\/li>\n<li>Th\u00e0nh vi\u00ean c\u00f3 th\u1ec3 l\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c<\/li>\n<li>Ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n<\/li>\n<li>Ph\u00e1p nh\u00e2n<\/li>\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>V\u1ed1n<\/strong><\/h3>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>T\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 g\u00f3p v\u1ed1n: Ti\u1ec1n \u0111\u1ed3ng, ngo\u1ea1i t\u1ec7, v\u00e0ng, BDS, b\u1ea3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\u2026<\/li>\n<li>T\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 g\u00f3p v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu\/ s\u1eed d\u1ee5ng sang cho c\u00f4ng ty<\/li>\n<li>Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n: 90 ng\u00e0y<\/li>\n<li>C\u00f3 th\u1ec3 gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 sau khi kinh doanh \u0111\u01b0\u1ee3c 2 n\u0103m v\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>H\u00ecnh th\u1ee9c<\/strong><\/h3>\n<ul>\n<li>Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n: 90 ng\u00e0y<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>X\u1eed l\u00fd n\u1ebfu kh\u00f4ng g\u00f3p \u0111\u00fang h\u1ea1n<\/strong><\/h3>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n th\u00ec sau 90 ng\u00e0y ko c\u00f2n l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ec9 c\u00f2n \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n \u0111\u00e3 g\u00f3p. C\u00f4ng ty ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m V\u0110L theo s\u1ed1 th\u1ef1c g\u00f3p.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/strong><\/h3>\n<ul>\n<li>C\u00f4ng ty c\u00f3 th\u1ec3 t\u0103ng\/gi\u1ea3m V\u0110L.<\/li>\n<li>\u01afu ti\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng n\u1ed9i b\u1ed9; n\u1ebfu c\u00e1c th\u00e0nh vi\u00ean c\u00f2n l\u1ea1i kh\u00f4ng mua ho\u1eb7c mua kh\u00f4ng h\u1ebft m\u1edbi ch\u00e0o b\u00e1n ng\u01b0\u1eddi ngo\u00e0i.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>Qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9<\/strong><\/h3>\n<ul>\n<li>H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean (H\u0110TV), Ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c (T\u1ed5ng gi\u00e1m \u0111\u1ed1c), v\u00e0 Ban ki\u1ec3m so\u00e1t (b\u1eaft bu\u1ed9c v\u1edbi c\u00f4ng ty c\u00f3 t\u1eeb 11 th\u00e0nh vi\u00ean tr\u1edf l\u00ean).<\/li>\n<li>H\u0110TV B\u1ea7u Ch\u1ee7 t\u1ecbch H\u0110TV v\u00e0 b\u1ed5 nhi\u1ec7m G\u0110.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>\u0110i\u1ec1u ki\u1ec7n h\u1ecdp<\/strong><\/h3>\n<ul>\n<li>H\u1ecdp H\u0110TV \u00edt nh\u1ea5t 1 l\u1ea7n\/n\u0103m.<\/li>\n<li>H\u0110TV l\u00e0 c\u01a1 quan quy\u1ebft \u0111\u1ecbnh cao nh\u1ea5t.<\/li>\n<li>H\u1ecdp H\u0110TV \u00edt nh\u1ea5t 1 l\u1ea7n\/n\u0103m.<br \/>\nH\u0110TV l\u00e0 c\u01a1 quan quy\u1ebft \u0111\u1ecbnh cao nh\u1ea5t.<\/li>\n<li>Quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng : 75% v\u1ed1n , c\u00f2n l\u1ea1i 65%, ho\u1eb7c theo \u0111i\u1ec1u l\u1ec7.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>Ban ki\u1ec3m so\u00e1t<\/strong><\/h3>\n<ul>\n<li>T\u1eeb 11 th\u00e0nh vi\u00ean tr\u1edf l\u00ean ph\u1ea3i th\u00e0nh l\u1eadp ban ki\u1ec3m so\u00e1t.<\/li>\n<li>Quy\u1ec1n, ngh\u0129a v\u1ee5,\u2026 c\u1ee7a Ban ki\u1ec3m so\u00e1t do \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>*\u01afu \u0111i\u1ec3m<\/h3>\n<ul>\n<li>C\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n<\/li>\n<li>Ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a c\u00f4ng ty, c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ch\u1ec9 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong ph\u1ea1m vi s\u1ed1 v\u1ed1n \u0111\u00e3 g\u00f3p<\/li>\n<li>S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean c\u00f4ng ty tnhh hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean t\u1eeb 2 (hai) \u0111\u1ebfn 50 (n\u0103m m\u01b0\u01a1i) n\u00ean kh\u00e1 linh \u0111\u1ed9ng khi huy \u0111\u1ed9ng v\u1ed1n, th\u00eam th\u00e0nh vi\u00ean<\/li>\n<\/ul>\n<h3>*Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/h3>\n<ul>\n<li>Kh\u00f4ng c\u00f3 quy\u1ec1n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n.<\/li>\n<li>\u00a0C\u00e1c th\u00e0nh vi\u00ean c\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 m\u00ecnh nh\u00e2n danh c\u00f4ng ty ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty m\u00e0 ph\u1ea3i th\u00f4ng qua B\u1ed9 m\u00e1y h\u00e0nh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn trong b\u1ed9 m\u00e1y n\u00e0y.<\/li>\n<li>Ch\u1ebf \u0111\u1ed9 g\u00f3p v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd h\u01a1n v\u00ec ch\u1ebf \u0111\u1ed9 h\u1eefu h\u1ea1n trong tr\u00e1ch nhi\u1ec7m kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<h2>3. <strong>C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/strong><\/h2>\n<ul>\n<li>\n<h3><strong>\u0110\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd<\/strong><\/h3>\n<ul>\n<li>S\u1ed1 c\u1ed5 \u0111\u00f4ng t\u1ed1i thi\u1ec3u l\u00e0 3 v\u00e0 kh\u00f4ng c\u00f3 gi\u1edbi h\u1ea1n t\u1ed1i \u0111a.<\/li>\n<li>C\u1ed5 \u0111\u00f4ng c\u00f3 th\u1ec3 l\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c<\/li>\n<li>Ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n<\/li>\n<li>Ph\u00e1p nh\u00e2n<\/li>\n<li>Quy\u1ec1n ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n theo lu\u1eadt ch\u1ee9ng kho\u00e1n.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>V\u1ed1n<\/strong><\/h3>\n<ul>\n<li>T\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 g\u00f3p v\u1ed1n: Ti\u1ec1n \u0111\u1ed3ng, ngo\u1ea1i t\u1ec7, v\u00e0ng, BDS, b\u1ea3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u00e2t\u2026<\/li>\n<li>T\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 g\u00f3p v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu\/ s\u1eed d\u1ee5ng sang cho c\u00f4ng<\/li>\n<li>Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n: 90 ng\u00e0y<\/li>\n<li>C\u00f3 th\u1ec3 gi\u1ea3m v\u0111l sau khi kinh doanh \u0111\u01b0\u1ee3c 2 n\u0103m v\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>H\u00ecnh th\u1ee9c<\/strong><\/h3>\n<ul>\n<li>C\u1ed5 phi\u1ebfu PT&gt; C\u0110 PT; CP \u01b0u \u0111\u00e3i (bi\u1ec3u quy\u1ebft, c\u1ed5 t\u1ee9c, ho\u00e0n l\u1ea1i)<\/li>\n<li>C\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp (C\u0110SL) ph\u1ea3i c\u00f9ng \u0111\u0103ng k\u00fd mua \u00edt nh\u1ea5t 20%<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>X\u1eed l\u00fd n\u1ebfu kh\u00f4ng g\u00f3p \u0111\u00fang h\u1ea1n<\/strong><\/h3>\n<ul>\n<li>C\u1ed5 \u0111\u00f4ng ch\u01b0a thanh to\u00e1n s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua s\u1ebd kh\u00f4ng c\u00f2n l\u00e0 c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n mua c\u1ed5 ph\u1ea7n \u0111\u00f3 cho ng\u01b0\u1eddi kh\u00e1c.<\/li>\n<li>C\u00f4ng ty ph\u1ea3i \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 b\u1eb1ng gi\u00e1 tr\u1ecb m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u1ebfn ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n ph\u1ea3i thanh to\u00e1n.<\/li>\n<li>C\u1ed5 \u0111\u00f4ng ch\u1ec9 thanh to\u00e1n m\u1ed9t ph\u1ea7n s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua s\u1ebd c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft, nh\u1eadn l\u1ee3i t\u1ee9c v\u00e0 c\u00e1c quy\u1ec1n kh\u00e1c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 thanh to\u00e1n. S\u1ed1 c\u1ed5 ph\u1ea7n ch\u01b0a thanh to\u00e1n \u0111\u01b0\u1ee3c coi l\u00e0 c\u1ed5 ph\u1ea7n ch\u01b0a b\u00e1n v\u00e0 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb \u0111\u01b0\u1ee3c quy\u1ec1n b\u00e1n.<\/li>\n<li>C\u00f4ng ty ph\u1ea3i \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 b\u1eb1ng gi\u00e1 tr\u1ecb m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u1ebfn ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n ph\u1ea3i thanh to\u00e1n.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/strong><\/h3>\n<ul>\n<li>C\u0110SL: Trong 3 n\u0103m (t\u1eeb ng\u00e0y DKDN) Kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng cho ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i l\u00e0 C\u0110SL n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c \u0110H\u0110C\u0110 ch\u1ea5p thu\u1eadn (nh\u01b0ng \u0111\u01b0\u1ee3c t\u1ef1 do chuy\u1ec3n nh\u01b0\u1ee3ng cho c\u00e1c C\u0110SL kh\u00e1c.)<\/li>\n<li>Sau 3 n\u0103m s\u1ebd t\u1ef1 do chuy\u1ec3n nh\u01b0\u1ee3ng.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>Qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9<\/strong><\/h3>\n<ul>\n<li>C\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai m\u00f4 h\u00ecnh:\n<ul>\n<li>\u0110H\u0110C\u0110-H\u0110QT-G\u0110-BKS ho\u1eb7c<\/li>\n<li>\u0110H\u0110C\u0110-H\u0110QT-G\u0110<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u0110H\u0110C\u0110 l\u00e0 c\u01a1 quan quy\u1ebft \u0111\u1ecbnh cao nh\u1ea5t.<\/li>\n<li>B\u1ea7u H\u0110QT\/BKS ph\u1ea3i theo nguy\u00ean t\u1eafc b\u1ea7u d\u1ed3n (n\u1ebfu \u0111i\u1ec1u l\u1ec7 ko quy \u0111\u1ecbnh kh\u00e1c).<\/li>\n<li>Th\u00e0nh vi\u00ean H\u0110QT kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 c\u1ed5 \u0111\u00f4ng c\u1ee7a cty.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>\u0110i\u1ec1u ki\u1ec7n h\u1ecdp<\/strong><\/h3>\n<ul>\n<li>H\u1ecdp \u00edt nh\u1ea5t 1l\u1ea7n\/n\u0103m.<\/li>\n<li>H\u1ecdp H\u0110QT c\u00f3 \u00edt nh\u1ea5t 3\/4 s\u1ed1 TV d\u1ef1 h\u1ecdp.<\/li>\n<li>\u0110H\u0110C\u0110 L\u1ea7n 1: 51% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft, l\u1ea7n 2: 33% (ho\u1eb7c theo \u0111i\u1ec1u l\u1ec7), l\u1ea7n 3 kh\u00f4ng ph\u1ee5 thu\u1ed9c s\u1ed1 c\u1ed5 \u0111\u00f4ng v\u00e0 c\u1ed5 ph\u1ea7n \u0111\u1ea1i di\u1ec7n.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>T\u1ef7 l\u1ec7 bi\u1ec3u quy\u1ebft<\/strong><\/h3>\n<ul>\n<li>C\u00e1c quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng: 65% s\u1ed1 phi\u1ebfu bi\u1ec3u quy\u1ebft c\u1ee7a c\u1ed5 \u0111\u00f4ng d\u1ef1 h\u1ecdp<\/li>\n<li>C\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c 51%<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>Ban ki\u1ec3m so\u00e1t<\/strong><\/h3>\n<ul>\n<li>Ph\u1ea3i th\u00e0nh l\u1eadp BKS khi c\u00f3 t\u1eeb 11 c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n, ho\u1eb7c c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu t\u1eeb 50% v\u1ed1n tr\u1edf l\u00ean.<\/li>\n<li>BKS t\u1eeb 3-&gt;5 ng\u01b0\u1eddi (ho\u1eb7c theo \u0111i\u1ec1u l\u1ec7), c\u00f3 \u00edt nh\u1ea5t 1 k\u1ebf to\u00e1n ho\u1eb7c ki\u1ec3m to\u00e1n, h\u01a1n 1 n\u1eeda th\u00e0nh vi\u00ean trong BKS ph\u1ea3i th\u01b0\u1eddng tr\u00fa VN. Nhi\u1ec7m k\u1ef3 c\u1ee7a m\u1ed9t ki\u1ec3m so\u00e1t vi\u00ean kh\u00f4ng qu\u00e1 5 n\u0103m, v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea7u l\u1ea1i v\u1edbi s\u1ed1 nhi\u1ec7m k\u1ef3 kh\u00f4ng h\u1ea1n ch\u1ebf.<\/li>\n<li>Kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi th\u00e2n c\u1ee7a TV H\u0110QT, G\u0110, TG\u0110, qu\u1ea3n l\u00fd kh\u00e1c<\/li>\n<li>Kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 nh\u00e2n vi\u00ean hay c\u1ed5 \u0111\u00f4ng c\u1ee7a<\/li>\n<li>TV BKS kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f4ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>*\u01afu \u0111i\u1ec3m<\/h3>\n<ul>\n<li>L\u00e0 doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n<\/li>\n<li>Ch\u1ebf \u0111\u1ed9 tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n: C\u00f4ng ty ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3ng n\u1ee3 trong ph\u1ea1m vi v\u1ed1n g\u00f3p n\u00ean m\u1ee9c \u0111\u1ed9 r\u1ee7i do c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng kh\u00f4ng cao<\/li>\n<li>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 \u0111\u00f4ng l\u1edbn v\u00e0 kh\u00f4ng b\u1ecb h\u1ea1n ch\u1ebf<\/li>\n<li>C\u01a1 c\u1ea5u v\u1ed1n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n h\u1ebft s\u1ee9c linh ho\u1ea1t t\u1ea1o \u0111i\u1ec1u ki\u1ec7n nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty.<\/li>\n<li>C\u00f3 quy\u1ec1n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n \u2192 kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n r\u1ea5t cao.<\/li>\n<\/ul>\n<h3>*Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/h3>\n<ul>\n<li>C\u1ed5 \u0111\u00f4ng c\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 m\u00ecnh nh\u00e2n danh c\u00f4ng ty ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty m\u00e0 ph\u1ea3i th\u00f4ng qua B\u1ed9 m\u00e1y qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn trong b\u1ed9 m\u00e1y n\u00e0y.<\/li>\n<li>Vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh CTCP r\u1ea5t ph\u1ee9c t\u1ea1p do s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 \u0111\u00f4ng l\u1edbn.<\/li>\n<li>Ch\u1ebf \u0111\u1ed9 g\u00f3p v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd h\u01a1n v\u00ec ch\u1ebf \u0111\u1ed9 h\u1eefu h\u1ea1n trong tr\u00e1ch nhi\u1ec7m kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>Vi\u1ec7c th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u0169ng ph\u1ee9c t\u1ea1p h\u01a1n c\u00e1c lo\u1ea1i h\u00ecnh c\u00f4ng ty kh\u00e1c do b\u1ecb r\u00e0ng bu\u1ed9c ch\u1eb7t ch\u1ebd b\u1edfi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u1eb7c bi\u1ec7t v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<h2>4. <strong>C\u00f4ng ty h\u1ee3p danh<\/strong><\/h2>\n<ul>\n<li>\n<h3><strong>\u0110\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd<\/strong><\/h3>\n<ul>\n<li>C\u00f3 \u00edt nh\u1ea5t 2 th\u00e0nh vi\u00ean h\u1ee3p danh (TVHD), v\u00e0 c\u00f3 th\u1ec3 c\u00f3 TV g\u00f3p v\u1ed1n.<\/li>\n<li>Th\u00e0nh vi\u00ean h\u1ee3p danh ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n; Th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n: ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n<\/li>\n<li>Ph\u00e1p nh\u00e2n<\/li>\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>V\u1ed1n<\/strong><\/h3>\n<ul>\n<li>T\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 g\u00f3p v\u1ed1n: Ti\u1ec1n \u0111\u1ed3ng, ngo\u1ea1i t\u1ec7, v\u00e0ng, BDS, b\u1ea3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\u2026<\/li>\n<li>T\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 g\u00f3p v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu\/ s\u1eed d\u1ee5ng sang cho c\u00f4ng ty<\/li>\n<li>Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n: 90 ng\u00e0y<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>X\u1eed l\u00fd n\u1ebfu kh\u00f4ng g\u00f3p \u0111\u00fang h\u1ea1n<\/strong><\/h3>\n<ul>\n<li>TVHD &amp; TV g\u00f3p v\u1ed1n ph\u1ea3i g\u00f3p \u0111\u1ee7 theo cam k\u1ebft. TVHD n\u1ebfu g\u00f3p kh\u00f4ng \u0111\u1ee7 v\u00e0 \u0111\u00fang h\u1ea1n g\u00e2y thi\u1ec7t h\u1ea1i cho c\u00f4ng ty th\u00ec ph\u1ea3i b\u1ed3i th\u01b0\u1eddng. C\u00f2n TV g\u00f3p v\u1ed1n, s\u1ed1 v\u1ed1n ch\u01b0a g\u00f3p coi l\u00e0 n\u1ee3, c\u00f3 th\u1ec3 b\u1ecb khai tr\u1eeb theo Q\u0110 c\u1ee7a H\u0110TV.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/h3>\n<ul>\n<li>TVHD kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng 1 ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 n\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ed3ng \u00fd c\u1ee7a c\u00e1c TVHD c\u00f2n l\u1ea1i.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3>Qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9<\/h3>\n<ul>\n<li>H\u0110TV b\u1ea7u 1 TVHD l\u00e0m Ch\u1ee7 t\u1ecbch ki\u00eam G\u0110 (n\u1ebfu \u0110L ko quy \u0111\u1ecbnh kh\u00e1c)<\/li>\n<li>TVHD c\u00f3 quy\u1ec1n tri\u1ec7u t\u1eadp H\u0110TV.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>\u0110i\u1ec1u ki\u1ec7n h\u1ecdp<\/strong><\/h3>\n<ul>\n<li>H\u0110TV c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea5t c\u1ea3 v\u1ea5n \u0111\u1ec1 kinh doanh c\u1ee7a c\u00f4ng ty. M\u1ed7i TVHD c\u00f3 01 phi\u1ebfu bi\u1ec3u quy\u1ebft.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>T\u1ef7 l\u1ec7 bi\u1ec3u quy\u1ebft<\/strong><\/h3>\n<ul>\n<li>V\u1edbi nh\u1eefng quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng ph\u1ea3i \u0111u\u1ee3c 3\/4 s\u1ed1 TVHD ch\u1ea5p nh\u1eadn (ho\u1eb7c theo \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty).<\/li>\n<li>C\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c \u00edt nh\u1ea5t 2\/3 s\u1ed1 TVHD (ho\u1eb7c theo \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>* \u01afu \u0111i\u1ec3m<\/h3>\n<ul>\n<li>B\u1ea1n c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ec3 l\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ed1i t\u00e1c. TVHD \u0111\u01b0\u1ee3c nh\u00e2n danh c\u00f4ng ty ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00e1c ng\u00e0nh, ngh\u1ec1 kinh doanh c\u1ee7a c\u00f4ng ty.<\/li>\n<li>C\u00f4ng ty h\u1ee3p danh l\u00e0 k\u1ebft h\u1ee3p \u0111\u01b0\u1ee3c uy t\u00edn c\u00e1 nh\u00e2n c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi. Do ch\u1ebf \u0111\u1ed9 li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean h\u1ee3p danh m\u00e0 c\u00f4ng ty h\u1ee3p danh d\u1ec5 d\u00e0ng t\u1ea1o \u0111\u01b0\u1ee3c s\u1ef1 tin c\u1eady c\u1ee7a c\u00e1c b\u1ea1n h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh.<\/li>\n<li>T\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty h\u1ee3p danh\u00a0t\u00e1ch b\u1ea1ch v\u1edbi t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n th\u00e0nh vi\u00ean c\u00f4ng ty.<\/li>\n<\/ul>\n<h3>* Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/h3>\n<ul>\n<li>H\u1ea1n ch\u1ebf c\u1ee7a c\u00f4ng ty h\u1ee3p danh l\u00e0 do ch\u1ebf \u0111\u1ed9 li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n n\u00ean m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean h\u1ee3p danh l\u00e0 r\u1ea5t cao. C\u00e1c TVHD ph\u1ea3i li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n h\u1ebft s\u1ed1 n\u1ee3 c\u00f2n l\u1ea1i c\u1ee7a c\u00f4ng ty n\u1ebfu t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 trang tr\u1ea3i s\u1ed1 n\u1ee3 c\u1ee7a c\u00f4ng ty.<\/li>\n<li>C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh b\u1ea5t k\u1ef3 lo\u1ea1i ch\u1ee9ng kho\u00e1n n\u00e0o.<\/li>\n<li>Lo\u1ea1i h\u00ecnh n\u00e0y tuy \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt doanh nghi\u1ec7p nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf l\u1ea1i ch\u01b0a ph\u1ed5 bi\u1ebfn v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 l\u1ef1a ch\u1ecdn nhi\u1ec1u.<\/li>\n<\/ul>\n<h2>5. <strong>Doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/strong><\/h2>\n<ul>\n<li>\n<h3><strong>\u0110\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd<\/strong><\/h3>\n<ul>\n<li>C\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 ( v\u00e0 1 c\u00e1 nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp 1 DNTN)<\/li>\n<li>Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n<\/li>\n<li>Kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n<\/li>\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3>V\u1ed1n<\/h3>\n<ul>\n<li>Ch\u1ee7 DN t\u1ef1 \u0111\u0103ng k\u00fd. C\u00f3 quy\u1ec1n t\u0103ng\/gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0. N\u1ebfu gi\u1ea3m v\u1ed1n xu\u1ed1ng th\u1ea5p h\u01a1n m\u1ee9c \u0111\u0103ng k\u00fd th\u00ec ch\u1ec9 gi\u1ea3m sau khi \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh v\u1edbi c\u01a1 quan \u0110KKD.<\/li>\n<li>DNTN c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n do ch\u1ee7 doanh nghi\u1ec7p g\u00f3p m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu\/ s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>H\u00ecnh th\u1ee9c<\/strong><\/h3>\n<ul>\n<li>C\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u00f4ng ty TNHH theo m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/strong><\/h3>\n<ul>\n<li>C\u00f3 th\u1ec3 cho thu\u00ea ho\u1eb7c b\u00e1n to\u00e0n b\u1ed9 doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><strong>Qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9<\/strong><\/h3>\n<ul>\n<li>Ch\u1ee7 DNTN c\u00f3 th\u1ec3 tr\u1ef1c ti\u1ebfp ho\u1eb7c thu\u00ea ng\u01b0\u1eddi kh\u00e1c qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea ngo\u00e0i, ch\u1ee7 DNTN v\u1eabn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>* \u01afu \u0111i\u1ec3m<\/h3>\n<ul>\n<li>Ch\u1ee7 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c quy\u1ebft \u0111\u1ecbnh m\u1ecdi v\u1ea5n \u0111\u1ec1 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>Ch\u1ebf \u0111\u1ed9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u1eadn t\u1ea1o s\u1ef1 tin t\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c<\/li>\n<li>DNTN c\u0169ng \u00edt ch\u1ecbu s\u1ef1 r\u00e0ng bu\u1ed9c ch\u1eb7t ch\u1ebd theo ph\u00e1p lu\u1eadt so v\u1edbi c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c.<\/li>\n<\/ul>\n<h3>*\u00a0 Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/h3>\n<ul>\n<li>Kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n n\u00ean m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a ch\u1ee7 c\u00f4ng ty t\u01b0 nh\u00e2n cao.<\/li>\n<li>Ch\u1ee7 DNTN ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n (kh\u00f4ng ch\u1ec9 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p m\u00e0 t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n) \u0111\u1ed1i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p><strong>C\u00f3 th\u1ec3 th\u1ea5y kh\u00f4ng c\u00f3 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0o t\u1ed1t h\u01a1n lo\u1ea1i h\u00ecnh n\u00e0o v\u00e0 c\u0169ng kh\u00f4ng c\u00f3 lo\u1ea1i h\u00ecnh n\u00e0o m\u00e0 kh\u00f4ng c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m. \u0110\u1ec3 l\u1ef1a ch\u1ecdn lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p th\u00e0nh l\u1eadp c\u00f4ng ty, ch\u1ee7 doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u00e0 \u0111\u1ea7y \u0111\u1ee7 m\u1ee5c \u0111\u00edch c\u1ee7a m\u00ecnh. Nh\u01b0 v\u1eady doanh nghi\u1ec7p m\u1edbi ph\u00e1t huy \u0111\u01b0\u1ee3c th\u1ebf m\u1ea1nh v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u00f3.<\/strong><\/p>\n<p>N\u1ebfu b\u1ea1n c\u00f2n th\u1eafc m\u1eafc ho\u1eb7c g\u1eb7p kh\u00f3 kh\u0103n trong c\u00e1c th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp doanh nghi\u1ec7p, li\u00ean h\u1ec7 ngay v\u1edbi GA Advisor qua <strong><em>hotline: (+84) 24 2217 6060\/ email:<a href=\"mailto:info@gaaccounting.net\"> info@gaaccounting.net<\/a> ho\u1eb7c \u0111\u1ec3 l\u1ea1i th\u00f4ng tin t\u1ea1i form b\u00ean d\u01b0\u1edbi<\/em><\/strong>. Ch\u00fang t\u00f4i s\u1ebd li\u00ean h\u1ec7 l\u1ea1i v\u00e0 t\u01b0 v\u1ea5n gi\u00fap b\u1ea1n trong th\u1eddi gian s\u1edbm nh\u1ea5t.<\/p>\n<p><iframe loading=\"lazy\" src=\"https:\/\/crm.slimsoft.vn\/gaadvisor\/forms\/wtl\/fc9d9f7077121215c99792ed67c80382\" width=\"600\" height=\"550\" frameborder=\"1\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 \u0111\u1eb7c \u0111i\u1ec3m c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. Theo Lu\u1eadt Doanh nghi\u1ec7p 2014, c\u00f3 n\u0103m lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p nh\u01b0 sau: C\u00f4ng ty TNHH M\u1ed9t Th\u00e0nh [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3254,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[119,120],"class_list":["post-3212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh-chung","tag-loai-hinh-doanh-nghiep","tag-thanh-lap-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3212\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=3212"}],"version-history":[{"count":16,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3212\/revisions\/"}],"predecessor-version":[{"id":3266,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3212\/revisions\/3266\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/3254\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}