{"id":927,"date":"2018-11-05T20:11:07","date_gmt":"2018-11-05T20:11:07","guid":{"rendered":"http:\/\/zulex.com.vn\/vision\/?p=927"},"modified":"2018-12-26T00:20:59","modified_gmt":"2018-12-26T00:20:59","slug":"holding-company-stakes","status":"publish","type":"post","link":"https:\/\/vision.iconnect24.com\/vi\/holding-company-stakes\/","title":{"rendered":"Mua C\u1ed5 Ph\u1ea7n Trong C\u00f4ng Ty Vi\u1ec7t Nam"},"content":{"rendered":"
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V\u1ec1 l\u00fd thuy\u1ebft, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i d\u00f9 l\u00e0 c\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c \u0111\u1ec1u c\u00f3 th\u1ec3 n\u1eafm gi\u1eef ho\u1eb7c mua t\u1edbi 100% c\u1ed5 ph\u1ea7n t\u1ea1i t\u1ea5t c\u1ea3 lo\u1ea1i h\u00ecnh c\u00f4ng ty trong n\u01b0\u1edbc, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c ng\u00e0nh c\u1ee5 th\u1ec3 (nh\u01b0 ng\u00e2n h\u00e0ng) ho\u1eb7c v\u00e0o c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i m\u00e0 ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 s\u1edf h\u1eefu n\u01b0\u1edbc ngo\u00e0i (l\u00ean t\u1edbi 49%) ho\u1eb7c do \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang, c\u00f4ng ty ni\u00eam y\u1ebft c\u00f3 quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n t\u1ef7 l\u1ec7 s\u1edf h\u1eefu n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u00e3 b\u00e1o c\u00e1o v\u1edbi \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh c\u00f4ng nh\u1eadn v\u00e0 \u0111\u1ed1i x\u1eed \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i (c\u00f3 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng) \u1edf m\u1ee9c d\u01b0\u1edbi 51% v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u01b0\u1edbc.<\/p>\n

V\u0103n b\u1ea3n Ph\u00e1p lu\u1eadt<\/strong><\/p>\n

Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt \u0110\u1ea7u t\u01b0 ban h\u00e0nh ng\u00e0y 26\/11\/2014 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2015 t\u1ea1o l\u1eadp c\u01a1 s\u1edf ph\u00e1p l\u00fd cho b\u00ean n\u01b0\u1edbc ngo\u00e0i mua ph\u1ea7n v\u1ed1n g\u00f3p\/c\u1ed5 ph\u1ea7n t\u1ea1i c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam. Quy\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n trong m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt, bao g\u1ed3m Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 96\/2015\/N\u0110-CP ban h\u00e0nh ng\u00e0y 19\/10\/2015, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p; Th\u00f4ng t\u01b0 s\u1ed1 131\/2010\/TT-BTC ng\u00e0y 6\/9\/2010 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n quy ch\u1ebf g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i trong c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam (\u201cTh\u00f4ng t\u01b0 131\u201d); Th\u00f4ng t\u01b0 s\u1ed1 19\/2014\/TT-NHNN ng\u00e0y 11\/08\/2014 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam (\u201cTh\u00f4ng t\u01b0 19\u201d); v.v. Bao tr\u00f9m to\u00e0n b\u1ed9 c\u00e1c ng\u00e0nh d\u1ecbch v\u1ee5 v\u00e0 b\u1ed5 sung cho c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd n\u00eau tr\u00ean c\u1ee7a Vi\u1ec7t Nam l\u00e0 cam k\u1ebft gia nh\u1eadp WTO c\u1ee7a Vi\u1ec7t Nam, c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong Bi\u1ec3u cam k\u1ebft d\u1ecbch v\u1ee5, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 11\/01\/2007.<\/p>\n

Y\u00eau c\u1ea7u<\/strong><\/p>\n

Nh\u00ecn chung, hi\u1ec7n nay, t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty c\u1ed5 ph\u1ea7n (CTCP), c\u00f4ng ty TNHH, c\u00f4ng ty h\u1ee3p danh \u0111\u1ec1u c\u00f3 quy\u1ec1n b\u00e1n ph\u1ea7n v\u1ed1n g\u00f3p\/ c\u1ed5 ph\u1ea7n cho nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. V\u1ec1 l\u00fd thuy\u1ebft, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 mua t\u1edbi 100% s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty, tuy nhi\u00ean, t\u00f9y t\u1eebng th\u1eddi \u0111i\u1ec3m v\u00e0 nh\u1ea5t l\u00e0 trong m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 c\u1ee5 th\u1ec3, vi\u1ec7c \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u1eabn ph\u1ea3i ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a m\u1ed9t s\u1ed1 h\u1ea1n ch\u1ebf tr\u1ea7n d\u01b0\u1edbi 100%, v\u00ed d\u1ee5 trong ng\u00e0nh ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p s\u1edf h\u1eefu t\u1ed1i \u0111a 30%, ho\u1eb7c \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i m\u00e0 ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 s\u1edf h\u1eefu n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u01b0\u1ee3c s\u1edf h\u1eefu t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 49% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n

Theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 mua ph\u1ea7n v\u1ed1n g\u00f3p\/ c\u1ed5 ph\u1ea7n v\u00e0 tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp chuy\u1ec3n ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia\/ c\u1ed5 t\u1ee9c v\u00e0 ti\u1ec1n g\u1ed1c ra n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua ng\u00e2n h\u00e0ng trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 h\u1ed7 tr\u1ee3 cho c\u00e1c giao d\u1ecbch n\u00e0y, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy\u1ec1n m\u1edf t\u00e0i kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0\/ Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 th\u00ec doanh nghi\u1ec7p n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1edf t\u00e0i kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp, l\u00e0 t\u00e0i kho\u1ea3n thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt x\u00e1c nh\u1eadn r\u1eb1ng quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i trong vi\u1ec7c \u0111\u1ea7u t\u01b0 mua ph\u1ea7n v\u1ed1n g\u00f3p\/ c\u1ed5 ph\u1ea7n trong c\u00e1c c\u00f4ng ty Vi\u1ec7t Nam \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 b\u1edfi lu\u1eadt ph\u00e1p v\u00e0 Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam.<\/p>\n

C\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n<\/strong><\/p>\n

V\u1edbi t\u01b0 c\u00e1ch l\u00e0 ng\u01b0\u1eddi n\u1eafm gi\u1eef ph\u1ea7n v\u1ed1n g\u00f3p\/ c\u1ed5 ph\u1ea7n, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3:<\/p>\n

(i) Tham gia ho\u1eb7c kh\u00f4ng tham gia v\u00e0o c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty;
\n(ii)\u00a0 Chuy\u1ec3n \u0111\u1ed5i c\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ed3ng n\u1ed9i t\u1ec7 sang \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 tr\u01b0\u1edbc khi chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i;
\n(iii) C\u1ea7m c\u1ed1 ho\u1eb7c th\u1ebf ch\u1ea5p b\u1eb1ng c\u1ed5 ph\u1ea7n n\u1eafm gi\u1eef cho c\u00e1c giao d\u1ecbch t\u00edn d\u1ee5ng;
\n(iv) \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00f4ng ty trong n\u01b0\u1edbc, sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN;
\n(v) \u0110\u01b0\u1ee3c c\u1ea5p th\u1ecb th\u1ef1c c\u00f3 gi\u00e1 tr\u1ecb m\u1ed9t l\u1ea7n ho\u1eb7c nhi\u1ec1u l\u1ea7n, lo\u1ea1i \u0110T c\u00f3 th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 5 n\u0103m, ch\u1ee9ng nh\u1eadn t\u1ea1m tr\u00fa v\u00e0 th\u1ebb t\u1ea1m tr\u00fa \u0111\u1ec3 ra v\u00e0o v\u00e0 c\u01b0 tr\u00fa \u1edf Vi\u1ec7t Nam; v\u00e0
\n(vi) \u0110\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c quy\u1ec1n v\u00e0 l\u1ee3i \u00edch nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc.<\/p>\n

Th\u1ee7 t\u1ee5c mua Ph\u1ea7n v\u1ed1n g\u00f3p\/ C\u1ed5 ph\u1ea7n<\/strong><\/p>\n

Th\u1ee7 t\u1ee5c mua ph\u1ea7n v\u1ed1n g\u00f3p\/ c\u1ed5 ph\u1ea7n \u0111\u01a1n gi\u1ea3n h\u01a1n so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y kh\u00e1 nhi\u1ec1u. Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i mua ho\u1eb7c b\u00e1n ph\u1ea7n v\u1ed1n g\u00f3p\/ c\u1ed5 ph\u1ea7n trong c\u00f4ng ty Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh. Quy \u0111\u1ecbnh hi\u1ec7n nay cho ph\u00e9p ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ban l\u00e3nh \u0111\u1ea1o c\u1ee7a c\u00f4ng ty ho\u1eb7c t\u1ed5ng c\u00f4ng ty Vi\u1ec7t Nam quy\u1ec1n t\u1ef1 quy\u1ebft \u0111\u1ecbnh v\u1ea5n \u0111\u1ec1 n\u00e0y, theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u l\u1ec7 hay quy ch\u1ebf c\u1ee7a c\u00f4ng ty. \u0110\u1ed1i v\u1edbi c\u00e1c DNNN c\u1ed5 ph\u1ea7n h\u00f3a c\u00f3 nhu c\u1ea7u b\u00e1n c\u1ed5 ph\u1ea7n cho nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh c\u1ed5 ph\u1ea7n h\u00f3a s\u1ebd l\u00e0 \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh vi\u1ec7c b\u00e1n c\u1ed5 ph\u1ea7n cho nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd g\u00f3p v\u1ed1n v\u00e0o, mua ph\u1ea7n v\u1ed1n g\u00f3p\/c\u1ed5 ph\u1ea7n trong c\u00f4ng ty Vi\u1ec7t Nam khi:<\/p>\n

\u2022\u00a0\u00a0\u00a0 Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i g\u00f3p v\u1ed1n v\u00e0o, mua ph\u1ea7n v\u1ed1n g\u00f3p\/c\u1ed5 ph\u1ea7n trong c\u00f4ng ty Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i;
\n\u2022\u00a0\u00a0\u00a0 Vi\u1ec7c g\u00f3p v\u1ed1n, mua ph\u1ea7n v\u1ed1n g\u00f3p\/c\u1ed5 ph\u1ea7n d\u1eabn \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t n\u1eafm gi\u1eef t\u1eeb 51% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean c\u1ee7a c\u00f4ng ty Vi\u1ec7t Nam.<\/p>\n

Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd g\u00f3p v\u1ed1n, mua ph\u1ea7n v\u1ed1n g\u00f3p\/c\u1ed5 ph\u1ea7n t\u1ea1i S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 t\u1ec9nh\/ th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i c\u00f4ng ty Vi\u1ec7t Nam \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c g\u00f3p v\u1ed1n, mua ph\u1ea7n v\u1ed1n g\u00f3p\/c\u1ed5 ph\u1ea7n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh, S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00e0nh vi\u00ean\/c\u1ed5 \u0111\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

N\u1ebfu kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a LDN khi g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a c\u00f4ng ty Vi\u1ec7t Nam.<\/p>\n

Thu\u1ebf<\/strong><\/p>\n

N\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 thanh to\u00e1n h\u1ebft c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam th\u00ec s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n (withholding tax) cho vi\u1ec7c chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i c\u00e1c kho\u1ea3n thu nh\u1eadp h\u1ee3p ph\u00e1p. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, xin xem\u00a0Ph\u1ea7n 16<\/strong><\/u>\u00a0d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

<\/p>\n\r\n

\r\n

Attachments<\/h3>\r\n
    <\/ul><\/div>","protected":false},"excerpt":{"rendered":"

    V\u1ec1 l\u00fd thuy\u1ebft, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i d\u00f9 l\u00e0 c\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c \u0111\u1ec1u c\u00f3 th\u1ec3 n\u1eafm gi\u1eef ho\u1eb7c mua t\u1edbi 100% c\u1ed5 ph\u1ea7n t\u1ea1i t\u1ea5t c\u1ea3 lo\u1ea1i h\u00ecnh c\u00f4ng ty trong n\u01b0\u1edbc, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t…<\/p>\n","protected":false},"author":1,"featured_media":928,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[],"class_list":["post-927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-doing-business-in-vietnam"],"_links":{"self":[{"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/posts\/927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/comments?post=927"}],"version-history":[{"count":2,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/posts\/927\/revisions"}],"predecessor-version":[{"id":2236,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/posts\/927\/revisions\/2236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/media\/928"}],"wp:attachment":[{"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/media?parent=927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/categories?post=927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/tags?post=927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}