{"id":13840,"date":"2015-09-26T01:46:01","date_gmt":"2015-09-26T01:46:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13840"},"modified":"2016-11-11T09:26:34","modified_gmt":"2016-11-11T09:26:34","slug":"thu-tuc-chia-tach-hop-nhat-sap-nhap-doanh-nghiep-theo-luat-doanh-nghiep-2014","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13840","title":{"rendered":"Th\u1ee7 t\u1ee5c chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p theo Lu\u1eadt doanh nghi\u1ec7p 2014"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-13845 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Th\u1ee7-t\u1ee5c-chia-t\u00e1ch-h\u1ee3p-nh\u1ea5t-s\u00e1p-nh\u1eadp-doanh-nghi\u1ec7p-\u1ea3nh-ch\u00ednh-300x209.jpg\" alt=\"Th\u1ee7 t\u1ee5c chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p theo Lu\u1eadt doanh nghi\u1ec7p 2014 - \u1ea3nh ch\u00ednh\" width=\"300\" height=\"209\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Th\u1ee7-t\u1ee5c-chia-t\u00e1ch-h\u1ee3p-nh\u1ea5t-s\u00e1p-nh\u1eadp-doanh-nghi\u1ec7p-\u1ea3nh-ch\u00ednh-300x209.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Th\u1ee7-t\u1ee5c-chia-t\u00e1ch-h\u1ee3p-nh\u1ea5t-s\u00e1p-nh\u1eadp-doanh-nghi\u1ec7p-\u1ea3nh-ch\u00ednh.jpg 470w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo<strong> <a href=\"https:\/\/centax.dsoftware.vn\/luat-doanh-nghiep-so-682014qh13\/\" target=\"_blank\">Lu\u1eadt DN s\u1ed1 68\/2014\/QH13<\/a><\/strong>\u00a0( Lu\u1eadt doanh nghi\u1ec7p 2014)\u00a0c\u00f3 5 h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p \u0111\u00f3 l\u00e0 chia, t\u00e1ch, h\u1ee3p nh\u1eadp, s\u00e1p nh\u1eadp doanh nghi\u1ec7p v\u00e0 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. Th\u1ebf n\u00e0o l\u00e0 chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p? H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c l\u00e0 g\u00ec? <strong><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. Chia doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>a. C\u00e1c ph\u01b0\u01a1ng th\u1ee9c chia doanh nghi\u1ec7p<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 192 <strong>Lu\u1eadt DN s\u1ed1 68\/2014\/ QH13<\/strong> quy \u0111\u1ecbnh C\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 chia c\u00e1c c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean v\u00e0 t\u00e0i s\u1ea3n c\u00f4ng ty \u0111\u1ec3 th\u00e0nh l\u1eadp hai ho\u1eb7c nhi\u1ec1u c\u00f4ng ty m\u1edbi trong m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng c\u00f9ng v\u1edbi t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c chia sang cho c\u00e1c c\u00f4ng ty m\u1edbi theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu trong c\u00f4ng ty b\u1ecb chia v\u00e0 t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n cho c\u00f4ng ty m\u1edbi<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">To\u00e0n b\u1ed9 ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n c\u1ee7a m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng c\u00f9ng v\u1edbi t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p h\u1ecd \u0111\u01b0\u1ee3c chuy\u1ec3n sang cho c\u00e1c c\u00f4ng ty m\u1edbi<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">K\u1ebft h\u01a1p c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh \u1edf tr\u00ean<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>b. \u0110\u1eb7c \u0111i\u1ec3m doanh nghi\u1ec7p sau khi chia<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 3,4,5 \u0110i\u1ec1u 192 <strong>Lu\u1eadt DN s\u1ed1 68\/2014\/QH13<\/strong> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng, t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng v\u00e0 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00e1c c\u00f4ng ty m\u1edbi s\u1ebd \u0111\u01b0\u1ee3c ghi t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1ch th\u1ee9c ph\u00e2n chia. chuy\u1ec3n \u0111\u1ed5i ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty b\u1ecb chia sang c\u00e1c c\u00f4ng ty m\u1edbi t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng ty b\u1ecb chia ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i sau khi c\u00e1c c\u00f4ng ty m\u1edbi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. C\u00e1c c\u00f4ng ty m\u1edbi ph\u1ea3i cung li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ch\u01b0a thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a c\u00f4ng ty b\u1ecb chia ho\u1eb7c th\u1ecfa thu\u1eadn v\u1edbi ch\u1ee7 n\u1ee3, kh\u00e1ch h\u00e0ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00ea m\u1ed9t trong s\u1ed1 c\u00e1c c\u00f4ng ty \u0111\u00f3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u00e0y<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1eadp nh\u1eadp t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty b\u1ecb chia trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p khi c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p cho c\u00f4ng ty m\u1edbi. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1edbi c\u00f3 \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh ngo\u00e0i t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng n\u01a1i c\u00f4ng ty b\u1ecb chia co tr\u1ee5 s\u1edf ch\u00ednh th\u00ec C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh c\u00f4ng ty m\u1edbi ph\u1ea3i th\u00f4ng b\u00e1o vi\u1ec7c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u00f4ng ty m\u1edbi cho C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u01a1i c\u00f4ng ty b\u1ecb chia \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty b\u1ecb chia tr\u00ean C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>c. Th\u1ee7 t\u1ee5c chia c\u00f4ng ty TNHH, C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 2 <strong>Lu\u1eadt DN s\u1ed1 68\/2014\/QH13<\/strong> quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c chia c\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ho\u1eb7c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty b\u1ecb chia th\u00f4ng qua ngh\u1ecb quy\u1ebft chia c\u00f4ng ty theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ngh\u1ecb quy\u1ebft chia c\u00f4ng ty ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty b\u1ecb chia t\u00ean c\u00e1c c\u00f4ng ty s\u1ebd th\u00e0nh l\u1eadp; nguy\u00ean t\u1eafc, c\u00e1ch th\u1ee9c v\u00e0 th\u1ee7 t\u1ee5c chia t\u00e0i s\u1ea3n c\u00f4ng ty; ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng lao \u0111\u1ed9ng; c\u00e1ch th\u1ee9c ph\u00e2n chia, th\u1eddi h\u1ea1n v\u00e0 th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu c\u1ee7a c\u00f4ng ty b\u1ecb chia sang c\u00e1c c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp; nguy\u00ean t\u1eafc gi\u1ea3i quy\u1ebft c\u00e1c ngh\u0129a v\u1ee5 c\u1ee7a c\u00f4ng ty b\u1ecb chia; th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n chia c\u00f4ng ty.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ngh\u1ecb quy\u1ebft chia c\u00f4ng ty ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee7 n\u1ee3 v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bi\u1ebft trong th\u1eddi h\u1ea1n 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua ngh\u1ecb quy\u1ebft;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u00e0nh vi\u00ean, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ho\u1eb7c c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp th\u00f4ng qua \u0110i\u1ec1u l\u1ec7, b\u1ea7u ho\u1eb7c b\u1ed5 nhi\u1ec7m Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Ch\u1ee7 t\u1ecbch c\u00f4ng ty, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 ti\u1ebfn h\u00e0nh \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00f4ng ty m\u1edbi ph\u1ea3i k\u00e8m theo ngh\u1ecb quy\u1ebft chia c\u00f4ng ty<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2. T\u00e1ch c\u00f4ng ty<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>a. C\u00e1c ph\u01b0\u01a1ng th\u1ee9c t\u00e1ch c\u00f4ng ty<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 193 Lu\u1eadt DN s\u1ed1 68\/2014\/QH13 quy \u0111\u1ecbnh nh\u01b0 sau v\u1ec1 t\u00e1ch c\u00f4ng ty:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 t\u00e1ch b\u1eb1ng c\u00e1ch chuy\u1ec3n m\u1ed9t ph\u1ea7n t\u00e0i s\u1ea3n, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00f4ng ty hi\u1ec7n c\u00f3 (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00f4ng ty b\u1ecb t\u00e1ch) \u0111\u1ec3 th\u00e0nh l\u1eadp m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n m\u1edbi (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch) m\u00e0 kh\u00f4ng ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i c\u1ee7a c\u00f4ng ty b\u1ecb t\u00e1ch\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 193 Lu\u1eadt DN s\u1ed1 68\/2014\/QH13 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c ph\u01b0\u01a1ng th\u1ee9c t\u00e1ch c\u00f4ng ty g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1ed9t ph\u1ea7n ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng c\u00f9ng v\u1edbi t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c chuy\u1ec3n sang cho c\u00e1c c\u00f4ng ty m\u1edbi theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu trong c\u00f4ng ty b\u1ecb t\u00e1ch v\u00e0 t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n cho c\u00f4ng ty m\u1edbi<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">To\u00e0n b\u1ed9 ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n c\u1ee7a m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng c\u00f9ng v\u1edbi t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a h\u1ecd \u0111\u01b0\u1ee3c chuy\u1ec3n sang cho c\u00e1c c\u00f4ng ty m\u1edbi<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">K\u1ebft h\u1ee3p c\u1ea3 2 tr\u01b0\u1eddng h\u1ee3p tr\u00ean<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>b. \u0110\u1eb7c \u0111i\u1ec3m doanh nghi\u1ec7p sau khi t\u00e1ch<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 3, Kho\u1ea3n 5 \u0110i\u1ec1u 193 Lu\u1eadt DN s\u1ed1 68\/2014\/QH13 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng ty b\u1ecb t\u00e1ch ph\u1ea3i \u0111\u0103ng k\u00fd thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n v\u00e0 s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean gi\u1ea3m xu\u1ed1ng \u0111\u1ed3ng th\u1eddi v\u1edbi \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u00e1c c\u00f4ng ty m\u1edbi<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Sau khi \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, c\u00f4ng ty b\u1ecb t\u00e1ch v\u00e0 c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch ph\u1ea3i c\u0169ng li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ch\u01b0a thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a c\u00f4ng ty b\u1ecb t\u00e1ch, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty b\u1ecb t\u00e1ch, c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp, ch\u1ee7 n\u1ee3, kh\u00e1ch h\u00e0ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty b\u1ecb t\u00e1ch c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>c. Th\u1ee7 t\u1ee5c t\u00e1ch c\u00f4ng ty TNHH v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 4 Lu\u1eadt DN s\u1ed1 68\/2014\/QH13 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c t\u00e1ch c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ho\u1eb7c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty b\u1ecb t\u00e1ch th\u00f4ng qua ngh\u1ecb quy\u1ebft t\u00e1ch c\u00f4ng ty theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ngh\u1ecb quy\u1ebft t\u00e1ch c\u00f4ng ty ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty b\u1ecb t\u00e1ch; t\u00ean c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch s\u1ebd th\u00e0nh l\u1eadp; ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng lao \u0111\u1ed9ng; c\u00e1ch th\u1ee9c t\u00e1ch c\u00f4ng ty; gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb c\u00f4ng ty b\u1ecb t\u00e1ch sang c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch; th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n t\u00e1ch c\u00f4ng ty.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ngh\u1ecb quy\u1ebft t\u00e1ch c\u00f4ng ty ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee7 n\u1ee3 v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bi\u1ebft trong th\u1eddi h\u1ea1n 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua ngh\u1ecb quy\u1ebft;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c th\u00e0nh vi\u00ean, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ho\u1eb7c c\u00e1c c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch th\u00f4ng qua \u0110i\u1ec1u l\u1ec7, b\u1ea7u ho\u1eb7c b\u1ed5 nhi\u1ec7m Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Ch\u1ee7 t\u1ecbch c\u00f4ng ty, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 ti\u1ebfn h\u00e0nh \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ph\u1ea3i k\u00e8m theo ngh\u1ecb quy\u1ebft t\u00e1ch c\u00f4ng ty.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>3. H\u1ee3p nh\u1ea5t doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u00a0a.\u00a0<\/strong><strong>H\u1ee3p nh\u1ea5t doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 194 Lu\u1eadt DN s\u1ed1 68\/2014\/QH13 \u0111\u1ecbnh ngh\u0129a v\u1ec1 vi\u1ec7c h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c Hai ho\u1eb7c m\u1ed9t s\u1ed1 c\u00f4ng ty (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t) c\u00f3 th\u1ec3 h\u1ee3p nh\u1ea5t th\u00e0nh m\u1ed9t c\u00f4ng ty m\u1edbi (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00f4ng ty h\u1ee3p nh\u1ea5t), \u0111\u1ed3ng th\u1eddi ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i c\u1ee7a c\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>b. \u0110\u1eb7c \u0111i\u1ec3m doanh nghi\u1ec7p sau khi h\u1ee3p nh\u1ea5t<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 194 Lu\u1eadt DN s\u1ed1 68\/2014\/QH13 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t m\u00e0 theo \u0111\u00f3 c\u00f4ng ty h\u1ee3p nh\u1ea5t c\u00f3 th\u1ecb ph\u1ea7n t\u1eeb 30% \u0111\u1ebfn 50% tr\u00ean th\u1ecb tr\u01b0\u1eddng li\u00ean quan th\u00ec \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea1nh tranh tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh h\u1ee3p nh\u1ea5t. C\u1ea5m tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t m\u00e0 theo \u0111\u00f3 c\u00f4ng ty h\u1ee3p nh\u1ea5t c\u00f3 th\u1ecb ph\u1ea7n tr\u00ean 50% tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u00f3 li\u00ean quan<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Sau khi \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, c\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i; c\u00f4ng ty h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p, ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ch\u01b0a thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a c\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t tr\u00ean C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p khi c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p cho c\u00f4ng ty h\u1ee3p nh\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t c\u00f3 \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh ngo\u00e0i t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh c\u00f4ng ty h\u1ee3p nh\u1ea5t th\u00ec C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u01a1i c\u00f4ng ty h\u1ee3p nh\u1ea5t ph\u1ea3i th\u00f4ng b\u00e1o vi\u1ec7c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p cho C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t \u0111\u1ec3 c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t tr\u00ean C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>b. Th\u1ee7 t\u1ee5c h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 194 Lu\u1eadt DN s\u1ed1 68\/2014\/QH13 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t chu\u1ea9n b\u1ecb h\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t. H\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t; t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty h\u1ee3p nh\u1ea5t; th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p nh\u1ea5t; ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng lao \u0111\u1ed9ng; th\u1eddi h\u1ea1n, th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i t\u00e0i s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu c\u1ee7a c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t th\u00e0nh ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu c\u1ee7a c\u00f4ng ty h\u1ee3p nh\u1ea5t; th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n h\u1ee3p nh\u1ea5t; d\u1ef1 th\u1ea3o \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty h\u1ee3p nh\u1ea5t;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c th\u00e0nh vi\u00ean, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ho\u1eb7c c\u00e1c c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t, \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty h\u1ee3p nh\u1ea5t, b\u1ea7u ho\u1eb7c b\u1ed5 nhi\u1ec7m Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Ch\u1ee7 t\u1ecbch c\u00f4ng ty, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u00f4ng ty h\u1ee3p nh\u1ea5t v\u00e0 ti\u1ebfn h\u00e0nh \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u00f4ng ty h\u1ee3p nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y. H\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1c ch\u1ee7 n\u1ee3 v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bi\u1ebft trong th\u1eddi h\u1ea1n 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>4. S\u00e1p nh\u1eadp doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>a. S\u00e1p nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 195 Lu\u1eadt DN s\u1ed1 68\/2014\/QH13 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c M\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 c\u00f4ng ty (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp) c\u00f3 th\u1ec3 s\u00e1p nh\u1eadp v\u00e0o m\u1ed9t c\u00f4ng ty kh\u00e1c (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp) b\u1eb1ng c\u00e1ch chuy\u1ec3n to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p sang c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp, \u0111\u1ed3ng th\u1eddi ch\u1ea5m d\u1ee9t s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>b. \u0110\u1eb7c \u0111i\u1ec3m doanh nghi\u1ec7p sau khi s\u00e1p nh\u1eadp<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 3, Kho\u1ea3n 5 Lu\u1eadt DN s\u1ed1 68\/2014\/QH13 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp m\u00e0 theo \u0111\u00f3 c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp c\u00f3 th\u1ecb ph\u1ea7n t\u1eeb 30% \u0111\u1ebfn 50% tr\u00ean th\u1ecb tr\u01b0\u1eddng li\u00ean quan th\u00ec \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a c\u00f4ng ty th\u00f4ng b\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea1nh tranh tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh s\u00e1p nh\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p Lu\u1eadt c\u1ea1nh tranh c\u00f3 quy \u0111\u1ecbnh kh\u00e1c. C\u1ea5m c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp c\u00e1c c\u00f4ng ty m\u00e0 theo \u0111\u00f3 c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp c\u00f3 th\u1ecb ph\u1ea7n tr\u00ean 50% tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u00f3 li\u00ean quan<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Sau khi s\u00e1p nh\u1eadp ch\u1ea5m d\u1ee9t s\u1ef1 t\u1ed3n tai c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ti\u1ebfn h\u00e0nh c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp tr\u00ean C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p cho c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>b. Th\u1ee7 t\u1ee5c s\u00e1p nh\u1eadp doanh nghi\u1ec7p<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 2 Lu\u1eadt DN s\u1ed1 68\/2014\/QH13 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c s\u00e1p nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c c\u00f4ng ty li\u00ean quan chu\u1ea9n b\u1ecb h\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp v\u00e0 d\u1ef1 th\u1ea3o \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp. H\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp; t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp; th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ki\u1ec7n s\u00e1p nh\u1eadp; ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng lao \u0111\u1ed9ng; c\u00e1ch th\u1ee9c, th\u1ee7 t\u1ee5c, th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i t\u00e0i s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp th\u00e0nh ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu c\u1ee7a c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp; th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n s\u00e1p nh\u1eadp;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c th\u00e0nh vi\u00ean, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ho\u1eb7c c\u00e1c c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00e1c c\u00f4ng ty li\u00ean quan th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp, \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp v\u00e0 ti\u1ebfn h\u00e0nh \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y. H\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee7 n\u1ee3 v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bi\u1ebft trong th\u1eddi h\u1ea1n 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Sau khi \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i; c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p, ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ch\u01b0a thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-ho-so-va-thu-tuc-giai-the-doanh-nghiep-theo-luat-doanh-nghiep-2014\/\">\u0110i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p theo Lu\u1eadt doanh nghi\u1ec7p 2014<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-sanh-cac-loai-hinh-doanh-nghiep-theo-luat-doanh-nghiep\/\">So s\u00e1nh c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo lu\u1eadt doanh nghi\u1ec7p<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-cua-luat-doanh-nghiep-doi-voi-cong-ty-co-phan\/\">Quy\u00a0\u0111\u1ecbnh c\u1ee7a lu\u1eadt doanh nghi\u1ec7p\u00a0\u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-viec-mua-lai-co-phan-trong-cong-ty-co-phan\/\">Quy\u00a0\u0111\u1ecbnh v\u1ec1 vi\u1ec7c mua l\u1ea1i c\u1ed5 ph\u1ea7n trong c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-doi-tuong-bi-cam-gop-von-thanh-lap-va-quan-ly-doanh-nghiep-theo-quy-dinh-hien-hanh\/\">Nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u1ea5m g\u00f3p v\u1ed1n, th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo quy\u00a0\u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Theo Lu\u1eadt DN s\u1ed1 68\/2014\/QH13\u00a0( Lu\u1eadt doanh nghi\u1ec7p 2014)\u00a0c\u00f3 5 h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p \u0111\u00f3 l\u00e0 chia, t\u00e1ch, h\u1ee3p nh\u1eadp, s\u00e1p nh\u1eadp doanh nghi\u1ec7p v\u00e0 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. Th\u1ebf n\u00e0o l\u00e0 chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p? H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c l\u00e0 g\u00ec? K\u1ebf to\u00e1n Centax xin..<\/p>\n","protected":false},"author":7,"featured_media":13919,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1742,1743,1744,1751],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13840"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13840"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13840\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13919"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13840"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}