{"id":4048,"date":"2022-03-14T15:07:51","date_gmt":"2022-03-14T08:07:51","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=4048"},"modified":"2022-03-14T15:07:51","modified_gmt":"2022-03-14T08:07:51","slug":"quy-dinh-moi-nhat-ve-thoi-han-gop-von-cua-cac-loai-hinh-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-tien-luong-bao-hiem\/quy-dinh-moi-nhat-ve-thoi-han-gop-von-cua-cac-loai-hinh-doanh-nghiep\/","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n c\u1ee7a c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p"},"content":{"rendered":"

Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 59\/2020\/QH14 c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/01\/2021 \u0111\u00e3 c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p trong \u0111\u00f3 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n hay l\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng quan t\u00e2m l\u00e0 th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p nh\u01b0 c\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean, c\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean, c\u00f4ng ty c\u1ed5 ph\u1ea7n. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, ch\u00fang t\u00f4i \u0111\u00e3 t\u1ed5ng h\u1ee3p nh\u1eefng quy \u0111\u1ecbnh c\u01a1 b\u1ea3n v\u00e0 m\u1edbi nh\u1ea5t m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

1.Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n c\u1ee7a Cty TNHH 1 th\u00e0nh vi\u00ean<\/h2>\n
\"thoi-han-gop-von-cong-ty-tnhh-1-thanh-vien\"

Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n c\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean<\/p><\/div>\n

– V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean khi c\u00f4ng ty \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 do ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty cam k\u1ebft g\u00f3p v\u00e0 \u0111\u01b0\u1ee3c ghi trong \u0110i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty.<\/p>\n

– Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0111i\u1ec1u 75 lu\u1eadt doanh nghi\u1ec7p s\u1ed1 59\/2020\/QH14 v\u1ec1 g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp c\u00f4ng ty th\u00ec th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean nh\u01b0 sau:
\nCh\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty ph\u1ea3i g\u00f3p v\u1ed1n cho c\u00f4ng ty \u0111\u00fang v\u00e0 \u0111\u1ee7 v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n nh\u01b0 \u0111\u00e3 cam k\u1ebft ban \u0111\u1ea7u khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp DN trong th\u1eddi h\u1ea1n l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd DN v\u00e0 kh\u00f4ng k\u1ec3 th\u1eddi gian v\u1eadn chuy\u1ec3n, nh\u1eadp kh\u1ea9u t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n hay c\u00e1c th\u1eddi gian l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ec3 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n. Trong th\u1eddi gian 90 ng\u00e0y n\u00e0y ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty c\u00f3 c\u00e1c ngh\u0129a v\u1ee5 v\u00e0 quy\u1ec1n t\u01b0\u01a1ng \u1ee9ng \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p m\u00ecnh \u0111\u00e3 cam k\u1ebft g\u00f3p.<\/p>\n

* L\u01b0u \u00fd<\/strong><\/em>: N\u1ebfu kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n trong th\u1eddi h\u1ea1n tr\u00ean th\u00ec ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ph\u1ea3i \u0111\u0103ng k\u00fd thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 b\u1eb1ng gi\u00e1 tr\u1ecb s\u1ed1 v\u1ed1n \u0111\u00e3 g\u00f3p trong th\u1eddi h\u1ea1n l\u00e0 30 ng\u00e0y t\u00ednh t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng ph\u1ea3i g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7. Ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 cam k\u1ebft trong th\u1eddi gian tr\u01b0\u1edbc ng\u00e0y cu\u1ed1i c\u00f9ng c\u00f4ng ty \u0111\u0103ng k\u00fd thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo quy \u0111\u1ecbnh \u1edf kho\u1ea3n n\u00e0y.<\/p>\n

2. Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n c\u1ee7a Cty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/h2>\n
\"thoi-han-gop-von-cong-ty-tnhh-2-thanh-vien-tro-len\"

Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n c\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u01a1\u0309 l\u00ean<\/p><\/div>\n

Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n c\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/p>\n

– V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean khi m\u00e0 c\u00f4ng ty \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p m\u00e0 c\u00e1c th\u00e0nh vi\u00ean \u0111\u00e3 cam k\u1ebft g\u00f3p v\u00e0 \u0111\u01b0\u1ee3c ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty.<\/p>\n

– Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0111i\u1ec1u 47 lu\u1eadt doanh nghi\u1ec7p s\u1ed1 59\/2020\/QH14 v\u1ec1 g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp c\u00f4ng ty v\u00e0 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p th\u00ec th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 sau:
\nNh\u1eefng th\u00e0nh vi\u00ean m\u00e0 g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty th\u00ec ph\u1ea3i g\u00f3p \u0111\u1ee7 v\u00e0 \u0111\u00fang lo\u1ea1i t\u00e0i s\u1ea3n nh\u01b0 \u0111\u00e3 cam k\u1ebft khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 kh\u00f4ng k\u1ec3 th\u1eddi gian v\u1eadn chuy\u1ec3n, nh\u1eadp kh\u1ea9u t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ec3 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n. Trong th\u1eddi h\u1ea1n 90 ng\u00e0y th\u00ec th\u00e0nh vi\u00ean c\u00f3 ngh\u0129a v\u1ee5 v\u00e0 quy\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p m\u00e0 \u0111\u00e3 cam k\u1ebft g\u00f3p. Khi c\u00f3 s\u1ef1 t\u00e1n th\u00e0nh c\u1ee7a 50% th\u00e0nh vi\u00ean c\u00f2n l\u1ea1i c\u1ee7a c\u00f4ng ty th\u00ec th\u00e0nh vi\u00ean c\u00f4ng ty m\u1edbi \u0111\u01b0\u1ee3c thay \u0111\u1ed5i t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n kh\u00e1c v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e3 cam k\u1ebft.<\/p>\n

* L\u01b0u \u00fd<\/strong><\/em>: N\u1ebfu th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p v\u1ed1n ho\u1eb7c ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n th\u00ec:<\/p>\n

    \n
  • \u0110\u01b0\u01a1ng nhi\u00ean kh\u00f4ng c\u00f2n l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a c\u00f4ng ty n\u1ebfu th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p v\u1ed1n theo cam k\u1ebft;<\/li>\n
  • Th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p th\u00ec c\u00f3 c\u00e1c quy\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 g\u00f3p;<\/li>\n
  • Ph\u1ea7n v\u1ed1n g\u00f3p ch\u01b0a g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean s\u1ebd \u0111\u01b0\u1ee3c ch\u00e0o b\u00e1n theo quy\u1ebft \u0111\u1ecbnh, ngh\u1ecb quy\u1ebft c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean.<\/li>\n<\/ul>\n

    3. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/h2>\n

    – V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 t\u1ed5ng m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n c\u00e1c lo\u1ea1i \u0111\u00e3 b\u00e1n. V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5ng m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n c\u00e1c lo\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd mua v\u00e0 ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty.<\/p>\n

    – C\u1ed5 ph\u1ea7n \u0111\u00e3 b\u00e1n l\u00e0 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n ch\u00e0o b\u00e1n v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c c\u1ed5 \u0111\u00f4ng thanh to\u00e1n \u0111\u1ee7 cho c\u00f4ng ty v\u00e0 khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u1ed5 ph\u1ea7n \u0111\u00e3 b\u00e1n l\u00e0 t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00e1c lo\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd mua.<\/p>\n

    – C\u00e1c c\u1ed5 \u0111\u00f4ng ph\u1ea3i thanh to\u00e1n \u0111\u1ee7 s\u1ed1 c\u1ed5 ph\u1ea7n m\u00e0 \u0111\u00e3 \u0111\u0103ng k\u00fd mua th\u1eddi h\u1ea1n trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u0111\u0103ng k\u00fd mua c\u1ed5 ph\u1ea7n ho\u1eb7c \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty quy \u0111\u1ecbnh th\u1eddi h\u1ea1n kh\u00e1c ng\u1eafn h\u01a1n. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ed5 \u0111\u00f4ng g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n th\u00ec th\u1eddi gian \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00e0 th\u1eddi gian v\u1eadn chuy\u1ec3n nh\u1eadp kh\u1ea9u kh\u00f4ng t\u00ednh v\u00e0o th\u1eddi h\u1ea1n n\u00e0y. H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 gi\u00e1m s\u00e1t v\u00e0 \u0111\u00f4n \u0111\u1ed1c c\u1ed5 \u0111\u00f4ng thanh to\u00e1n \u0111\u1ee7, \u0111\u00fang h\u1ea1n c\u00e1c c\u1ed5 ph\u1ea7n m\u00e0 \u0111\u00e3 \u0111\u0103ng k\u00fd mua.<\/p>\n

    \"thoi-han-gop-von-cong-ty-co-phan\"

    Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/p><\/div>\n

    – L\u01b0u \u00fd<\/strong><\/em>: Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu sau th\u1eddi h\u1ea1n 90 ng\u00e0y m\u00e0 c\u1ed5 \u0111\u00f4ng ch\u01b0a thanh to\u00e1n ho\u1eb7c l\u00e0 ch\u1ec9 thanh to\u00e1n \u0111\u01b0\u1ee3c m\u1ed9t ph\u1ea7n s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n:<\/p>\n

      \n
    • N\u1ebfu c\u1ed5 \u0111\u00f4ng ch\u01b0a thanh to\u00e1n s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua th\u00ec s\u1ebd kh\u00f4ng c\u00f2n l\u00e0 c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty n\u1eefa, \u0111\u1ed3ng th\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n mua c\u1ed5 ph\u1ea7n cho ng\u01b0\u1eddi kh\u00e1c.<\/li>\n
    • N\u1ebfu c\u1ed5 \u0111\u00f4ng ch\u1ec9 thanh to\u00e1n \u0111\u01b0\u1ee3c m\u1ed9t ph\u1ea7n s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua th\u00ec c\u00f3 quy\u1ec1n nh\u1eadn l\u1ee3i t\u1ee9c, quy\u1ec1n bi\u1ec3u quy\u1ebft, quy\u1ec1n kh\u00e1c t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 c\u1ed5 ph\u1ea7n m\u00e0 \u0111\u00e3 thanh to\u00e1n; c\u1ed5 \u0111\u00f4ng kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n mua s\u1ed1 c\u1ed5 ph\u1ea7n ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi kh\u00e1c.<\/li>\n
    • C\u1ed5 ph\u1ea7n ch\u01b0a thanh to\u00e1n \u0111\u01b0\u1ee3c xem nh\u01b0 c\u1ed5 ph\u1ea7n ch\u01b0a b\u00e1n, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u00f3 quy\u1ec1n b\u00e1n.<\/li>\n
    • Trong th\u1eddi gian 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n ph\u1ea3i thanh to\u00e1n \u0111\u1ee7 s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua theo quy \u0111\u1ecbnh \u1edf kho\u1ea3n 1 c\u1ee7a \u0111i\u1ec1u n\u00e0y th\u00ec c\u00f4ng ty ph\u1ea3i \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 b\u1eb1ng v\u1edbi m\u1ec7nh gi\u00e1 s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u1ee7, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u00e0 s\u1ed1 c\u1ed5 ph\u1ea7n ch\u01b0a thanh to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n h\u1ebft trong th\u1eddi h\u1ea1n 30 ng\u00e0y v\u00e0 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i v\u1ec1 c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp.<\/li>\n<\/ul>\n

      4. M\u1ee9c ph\u1ea1t khi kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/h2>\n

      Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 50\/2016\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 15\/07\/2016 quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0:<\/p>\n

        \n
      • Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi c\u1ee5 th\u1ec3 l\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd thay \u0111\u1ed5i v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh khi kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<\/ul>\n

        Ngo\u00e0i ra c\u00f2n c\u00f3 c\u00e1c m\u1ee9c ph\u1ea1t kh\u00e1c nh\u01b0:<\/p>\n

          \n
        • \u0110\u1ed1i v\u1edbi h\u00e0nh vi ho\u1ea1t \u0111\u1ed9ng khi \u0111\u00e3 k\u1ebft th\u00fac th\u1eddi h\u1ea1n ghi trong \u0111i\u1ec1u l\u1ec7 nh\u01b0ng m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng.<\/li>\n
        • \u0110\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi nh\u01b0: c\u1ed1 \u00fd \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n m\u00e0 sai v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf; Khi b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p nh\u01b0ng v\u1eabn ho\u1ea1t \u0111\u1ed9ng; Kh\u00f4ng \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp Doanh nghi\u1ec7p v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng v\u1eabn ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c doanh nghi\u1ec7p th\u00ec b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

          Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 59\/2020\/QH14 c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/01\/2021 \u0111\u00e3 c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p trong \u0111\u00f3 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n hay l\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng quan t\u00e2m l\u00e0 th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p nh\u01b0 c\u00f4ng ty TNHH […]<\/p>\n","protected":false},"author":25,"featured_media":4298,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[157],"tags":[],"class_list":["post-4048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-tien-luong-bao-hiem"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4048\/"}],"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\/25\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=4048"}],"version-history":[{"count":3,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4048\/revisions\/"}],"predecessor-version":[{"id":4308,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4048\/revisions\/4308\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/4298\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=4048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=4048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=4048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}