TAP CHJ CONG THIfONS MOT SO KIEN NGHI GOP Y SlfA DOI CHE DINH THANH LAP DOANH NGHIEP TRONG Dl/ THAO Sl/A DOI, BO SUNG LUAT DOANH NGHIEP 2014 • HOXUANTHANG T6MT.(T: Nhhm gopphan hoan thien hdn khung kho phap ly cua Luat Doanh nghiep suTa ddi bai vie't tSp trung phiin lichmot so noi dungquy dinh viec lap doanh nghiepconbat cap dong thcfi dtfa nhu'ng kien nghi phu hdp vdi Ihi/c ti6n lap phat trien hoat dong kinh doanh cua cdc chij Ihe kmh doanh nen kinh te thi tru'dng Vict Nam de ciing irao ddi Tif khoii: DiT thao Luat Doanh nghiep 2015 sita ddi djnh che lap doanh nghiep, Luat Doanh nghiep nam 2014 l.D§t%fiiide ^hirc hicn Nghi quyei so 57/21)1 8/QH !4 nga\ 6/2018 cua Quoc hoi ve Chifdng trinh ,\a\ dirng It phap lenh nam 2019 dieu chinh ChUdng trinh pdi/ng luat phap lenh nam 2018 va Quyet dinh i792/QD-TTg 28/6/2018 cua Thti lu'dng fiinh phil Bt> Ke hoach \ a Dau tu'da id chii'c thifc lien Dif an Lual Doanh nghiep (sii'a ddi) Chung I ddng tinh vii danh gia cao qua trinh ^oan h.ioLual nil), cdquan soanthaoda tien hanh tdng kci thi hanh Luat nham danh gia nhifng ket qua dat difdc nhu'ng ton lai \ ifdng miic \ii de xuat giai phap hoan thicn tti chii'c la soat ddnh gia tinh hinh thu'c hien c.ic l-uat cd hen quan den dau lu' kinh doanh Dif ihao lan Ihi'f ba cua Luat cung da du'dc du'dc dang uii \;i cap nhJi tren Cdng th(>ng tin dien tu" ciia Chinh phii \ a Bd Ko hoach va Dau tif de la\ V kicn cila cdc ildi iiicng cd hen quan Cu ihe nhu' la\ >' kien bang \an han ciia cac Bd nganh dia phifdng, dnanh nghiep U) chi'fc hoi thao lay y So n - Thdng 5/2020 kicn cua ciic nha khoa hoc, lam vice trifc tiep vdi mdt so Bd nganh, dia phu'dng, doanh nghiep ve du'thao Luat Trong Ban soanthaoda taptrung giaiqujei difldiem: Bai bo cac thu tuc khongcon can thie'l gom: Thu tuc thong bao mau da'u, thu tuc bao cao thay doi thong tin ngu'di quan ly doanh nghiep Bd sung quy dinh ve dang ky doanh nghiep qua mang thdng tin dien lij^ Theo do, ngu'di thiinh lap doanh nghiep cd the thifc hien dang ky doanh nghiep qua mang vdi bo hd sd dien tu" lu'c la khong phai nop them bo hd sd gia'y nhu' hicn na} Nhu'ng npi dung cdban irong quy dinh ve viec lap doanh nghiep cua du" thao Luai Doanh nghiep siVa ddi nam 201.5, nhtf: Bd sung qu> dinh ve dang ky doanh nghiep qua mang thdng lin dien tu" theo dd ngu'di ihanh lap doanh nghiep cd ihe thifc hien dang ky doanh nghiep qua man- ' di bo ho sddieniu' nghia la khdng phai noptheni hn hf, sdgrn nhif hien nay, quy dmh tai Dieu 27 im, |,f IIAI thao Dong thdi, ban soan thao da soat quye't djnh bai bo 02 thu tuc khong can thie'l gom: (i) thiJ luc thong bao mlu da'u tai dieu Dieu 44 va thu tuc bao cao thay ddi ihong tin ngifdi quan ly doanh nghiep tai Dieu 12 cua Luat Doanh nghiep 2014 Tuy nhien, chiing toi cung nhan thay cd nhffng bat cap can phdi thd'ng nhal each hieu, dp dung chung thdng nha't pham vi cd nifdc Lual du'dc Qudc hoi thdng qua Do vay bai bdo du'a "1V!6| sd kien nghi gdp y su'a ddi che djnh lap doanh nghiep dif thao suTa ddi, bd sung Luat Doanh nghiep 2014" nhdm gdp phan hoan thien hdn khudn khd phap ly cua Luat Doanh nghiep stfa doi Nhffng nOi dung bS't c§p va kie'n nghj su'a ddi 2.1 Khdi ni^m gop von Tai khodn 13 dieu dif thao Luat Doanh nghiep su'a doi CO du'a khdi niem gdp vdn nhu'sau: "Gdp vdn la viec gdp lai san de tao vdn dieu le cua cong ty Gdp vdn bao gdm gdp vo'n de lap doanh nghiep hoac gdp them vd'n dieu le cua doanh nghiep da difdc lap" Xel ve mat logic hoc vd tinh phil hdp quy dinh cua phdp lual thi quy dinh cdn kha nhieu bat cap va chifa thd'ng nha't irong each xac dinh dia vi phdp ly cua chu the kinh doanh la doanh nghiep hay la cdng ty TtJc la cac nha soan thao chifa chat che ve mat tu" kh' xac dinh \ iec gdp vd'n vao cong t\' hay vao doanh nghiep khai niem Chiing ta thifa hieu rdng Ludl Doanh nghiep 2014 va di/thao su'a ddi na\ deu thd'ng nha't cd 01 loai hlnh doanh nghiep tif nhan mol ca nhan lam chu \a loai doanh nghiep la cdng ty (Cdng ty TNHH mot vien: Cdng t> TNHH vien trd len: Cong ty H(;p danh va Cong ly Co phan) Ve thd' nha't khoan 13 "Gdp vdn !a \ icc gdp tai sande tao vdn dieu le cua cdng ty" la \ac dinh viec gtip vo'n thudc ve phdp nhan' tieu bieu la loai hlnh: Cdng ty TNHH mot vien; Cdng t\ TNHH \ien trd len: Cdng ty Hdp danh va Cdng iy Co phan va mdc nhien loai hinh doanh nghiep W nhan bi loai khoi tif cdch cong ly Trdng \ e thi?hai cua khdi niem lai lie! ke cac loai kieu gdp vd'n "bao gdm gdp yd'n de lap doanh nghiep hoac gdp them vdn dieu ie cua doanh nghiep da difdc thiinh lap" Tffc la gdp vdn iru-dc hinh len mdt phap nhan va gdp von sau phap nh.in da hinh va di vao hoat ddng thi infdng cl nifdc ta Vice het ke na\ rat ro rang, dl nhan dien difdc viec gdp vo'n Tuy nhien nd thieu sff thd'ng nha't \i d \c thff nhat khang dinh muc dich de tao vo'n dieu le cuacdng t\ nhifng vethffhai khdng thdng nhal la "cong ty" ma lai la "doanh nghiep" Ne'u la doanh nghiep ro rang chu doanh nghiep Iff nhan (the nhan) cung dffdc \em la dd'i tffdng dieu chinh cua viec gdp \d'n ma khai niem tai khoan 13 dieu cua dif Ihao hffdng tdi Do vay, hau qua ciia \ iec Ihie'u tho'ng nha't ve cJch hieu cua khdi niem gdp vo'n thffc tien ciia cdc chu ihc kinh doanh chffa that sff ddp ffng dffdc yeu cau sffa ddi ciia Luat Doanh nghiep Theo quan diem ciia chiing tdi cdc nha ldm luat can thd'ng nha't cdch hieu mdi quy pham dinh nghia (khai niem) ddi vdi viec gdp vdn thuoc ve nhffng phap nhan la cong ty nhff Cdng ty TNHH mpt \icn; Cdng ty TNHH thdnh vien trd len; Cong ty Hdp danh va Cong ty Co phan, khdng the la doanh nghiep de gia Idng sff nham lan c6 ca doanh nghiep tu" nhan mot cd nhan lam chu cung thupc ddi tu'dng dieu chinh gdp vo'n Mdt khac, npi dung khdi mem chffa tra ldi cho dffdc cau hdi ddt la la ngu'di gdp vo'n bhng tai san? Nghien cffu k\ hdn chung tdi nhan thd^y cac nha lam lual da xac dinh rochu thegdp vd'n tai khoan 19 dieu ciia dif thao-, cd the dpdung iam quy ta'c \ff sff chung nha'l quan thffc tien Dieu da the hien dung tinh khoa hpc md'i lien he mat thiet cdc quy dinh ve ngffdi gdp vd'n la td chffc, ca nhan Cdng ty TNHH vien trd len: Cong ty Cd phan; Cdng ty Hdp danh hay la td chffc hodc ca nhan la ngffdi gdp vdn Cdng t\ TNHH mot vien Nhff da phan tich, lap luan tren day, chiing toi kie'n nghi: can lam rd hdn cu the hdn khai niem ve gdp vdn quy dinh tai khoan 13 dieu ciia dff thao nhff sau: 'Gop von Id viec ngUdi gop \on gdp tdi sdn de tgo thdnh von dieu le cua cong i\ Gdp von bao gom gdp von de thdnh Idp Cdng ty hodc gop them vdn dieu le cua Cdng iv dd dUcfc thdnh lap" 2.2 Ve van de von dieu If Tai khoan 29 dieu dff thao su'a ddi cd quv dinh: "Vdn dieu le la tdng gia tri tai sdn cac Ihanh \ienda gdp hodc cam ke't gdp lap cdng ty trdch nhiem hffu han cdng ty hdp danh; la So 11 -Thang 5/2020 TAPGHJCONGTflirdNG tong m6nh gia cd phin da ban hddc da dffdc ddng ky mua thdnh lap doanh nghiep ddi vdi cong ty Cdphan" Nhin nhan theo khoa hoc phdp ly quy dinh nhff the rat bat cap, mau thudn vdi chinh ndi tai cac npi dungj;^ Men quan den vdn dieu le dy Ihao sfra ddi Vdn dieu le dff thao neu ro vigc hidu cung nhff dieu chinh nd chi cd bai cong ty (TNHH TV; Cdng ty TNHH TV trd len; Cdng ty Hdp danh; Cdng ty CP) chff khdng c6 dieu chinh cho loai doanh nghiep tif nhan hoac la hp kinh doanh NghTa la vdn dieu le cua mot c6ng ty xud't hien lap cdng ty, khdng lap cong ty thi vdn dieu Ie khong hinh Tiep theo, dd la tdng gid tri tdi san cua cong ty dd ngffdi thdnh Idp cdng ty gdp vao Vi du, Cdng ty TNHH TM-DV Chau Sa lap ddanh nghiep cd vdn dieu le la 40 ty ddng Vdn 40 ly ddng ddla vien cdng ly gdp: Le Thi Kieu Sa gdp 10 ty ddng (10.000.000.000 ddng); Nguyin Anh Chau gdp 15 ty (15.000.000.000 ddng); Chu Thi Mien gdp 10 ty ddng (10.000.000.000 ddng) Tai san cac vien gdp vao cdng ty la ddng lien Viet Nam vd dffdc cd quan nha nffdc cd tham quyen cap giay chffng nhan ddng ky thdnh Idp Tuy nhi6n, khdi niem Cdng ty TNHH tai khoan dieu cua dff thao dffdc hieu "Cdng ly TNHH bad gdm cdng ty trach nhiem hffu han mpt vien va cdng ty trdch nhiem hifu han hai vien trd len" Tai khoan dieu 73 cua dff Ihao dffa khai mem lai khong tffdng thich vdi quy dinh ve khdi niem vd'n dieu le ndi tren day, cu the la: "Cong ty trdch nhiem hffu han mdt vien Id doanh nghiep mdt td chffc hodc mdt ca nhan lam chu sd hffu (sau day gpi la chii sd hffu cdng ty); chu sd hffu cong ty chiu trdch nhiem ve cdc khoan ndvd nghia \u tdi san khdc cua cong ty pham vi sd vd'n dieu le cua cdng ty" Vi du, Cdng ty TNHH mpt vien Hoa Mai cd vdn didu le la 10.000.000.000 ddng (10 ty ddng) Chi Lffu Thi Mai Hoa gdp vao D5y la Cdng ty TNHH mdt Ihanh vien ca nhan Chi Mai Hoa lam chu sd hffu vdn didu le Nhff vay, vi du khdng dinh khdng trung khdp vdi khdi mem "Vd'n dieu le cac Ihanh vien cong ty gdp" Khi siJ dung cum tff "Cac vien" mac nhien ta hieu dd phai tff 10 So 11-Thang 5/2020 hai \ien den r^t nhilu vidn chff khong the la "mpt thdnh vien" Dieu ddng ndi Id quy djnh khoan 29 dieu dff thao rat ba't cap mdu thuan vdi ca doanh nghiep tff nhan, ho kinh doanh chff khdng chi vdi loai hinh Cong t\ TNHH mot vien la td chffc hodc ca nhan lam chu sd hffu cdng ty Nhff da phan lich tren day khai niem vd'n dieu le loai khoi sff dieu chinh ciia nd la doanh nghiep tff nhan mot cd nhdn ldm chii va hp kinh doanh mdt ca nhan hoac mpt nhdm ngffdi hoat ddng Trong quy dinh ve ndi dung Gia'y chffng nhan dang ky doanh nghiep tai dieu 29 cua dff thao, cd cdc ndi dung bao gdm: / Ten doanh nghiep va md so doanh nghidp Dia chl iru sd chinh cua doanh nghiep Hp, ten dia chi thudng tru quoc tfch, so The cdn ciidc cong ddn, Gid'y chdng minh nhdn ddn, Ho chieu hodc chdng thuc cd nhdn hap phdp khdc ciia ngudi dai dien theo phdp ludl cua doanh nghidp doi vdi cong ty trdch nhiem hdu han vd cong ty cd phdn: cua cdc thdnh vien hap danh ddi vdi cong ty hap danh: cua chii doanh nghiep ddi vdi doanh nghiep tu nhdn; ho, ten, dja chi thudng tru, qudc tich, sd The cdn cUdc cong dan, Gidy chiing minh nhdn ddn Ho chieu hocic chdng ihiCc cd nhdn hap phdp khdc cdu thdnh vien Id cd nhdn; ten, ma sd doanh nghiep vd dia chi tru sd chinh ciia thdnh vien la td chdc ddi vdi cong ty trdch nhiem hdu han Vdn dieu le Theo dd, la't ca cdc cac dd'i tffdng quy dinh lai khoan dieu ciia dff thdo dd chinh la "Cac doanh nghiep hd kinh doanh" deu dffpc ca'p gia'y chffng nhan dang ky lap Tffc la gia'y chffng nhan dang ky kmh doanh cua doanh nghiep, se cd npi dung ihff tff la vd'n dieu le Vdi lap luan nhff vay ro rang khdi niem vd'n dieu le tai khoan 29 dieu dff thap ma cdc nha lam lual dffa chffa phii hdpvdi khoa hoc vd thffc lidn Mdt diem rat bat hdp ly Id khai niem cac nha ldm luat sff dung cum tff "cdc vien" thi rat phien dien khdng dai difin he't cho cdch hieu ddi tffdng dieu chinh Id doanh nghiep) Cdng ty TNHH TV; TNHH TV trd len; Hdp danh; C6 phan \ d DNTN" dff thao sffa doi lan De thdng nhat vdi khdi niem gdp vdn quy dinh tai khdan 13 dieu tren day thi khdng nen sff dung cum tff "cdc vien"ma nen thay the va,, ,i,-, LHAT la cum Iff "ngffdi gdp vd'n" khoa hoc hdn \a phij hdp vdi ddi tffdng dp dung ciia Luat Doanh nghiep md chung ta dang sffa ddi bd sung lan De thdng nha't chung tff trung i/dng de'n dja phffdng dp dung quy dinh cua phdp luat ve "vd'n dieu ie " cung nhu" phu hdp vdi cdc ndi dung lien quan den vd'n phap dinh cua cdc chii the kinh doanh cung nhu" cdc ccJ quan ca'p gia'y chffng nhan dang k\' Ihanh lap quy dinh dff thao chung toi kie'n nghi ban soan thao lffu y sffa lai khdi mem "Vd'n dieu le" tai khoan 29 dieu ciia dff thao, nhff sau: "Vdn diiu le Id tdng gid tri ldi sdn ngudi gop vdn da gop hodc cam ket gdp lap cdng tv trdch nhiem hiiu hgn, cong ty hap danh; doanh nghiep tu nhdn; Id tdng menh gid cd phdn dd bdn hocic dd duac ddng ky mua lap doanh nghiep ddi vdi cong ly cd phdn" Ngoai Ban soan thao cung can xem xel tinh phil hdp quy dinh ve vd'n dieu le phai ihd'ng nhat chung npi dung Gia'y chffng nhan dang ky doanh nghiep tai dieu 29 vdi ndi dung gia'y de nghi dang ky doanh nghiep tai dieu 24 ciia du' thao "Vdn dieu le; vdn ddu tU cua chii doanh nghiep lU nhdn" NghTa Id tai khoan dieu 24 nen giff nguyen cum Iff "Vdn dieu le" de dp dung cho ta't ca cdc dd'i tffdng dp dung ciia Luat Doanh nghiep quy dinh tai dieu 2, bd cum tff "von ddu tu ciia chu doanh nghiep tu nhdn" Bdi vi vo'n dau tu'chi du'dc sff dung trffdng hdp cac nha dau tff thffc hien dif dn dau tff theo Luat Dau tff dieu chinh chff doanh nghiep tff nhan mot cd nhan lam chu khong the cd nhffng dff an mang tam cd Chinh phu phe du\ et hodc Chu tich liy ban nhan dan cap tinh Iliiinh phe duyet Mat khdc chii doanh nghiep tff nhan cung phdi thd'ng nha't chung ly luan Luat Kinh doanh hp la ngffdi gdp vd'n de kinh doanh nhdm muc dich sinh Idi nhff cac loai hinh doanh nghiep khdc nen k.inh te thi trffdng d nffdc la 2.3 \ d'n de cdc hanh vi bi cam Va'n de ban soan thao giff nguyen khoan rien" biet tai dieu 17 Luat Doanh nghiep 2015 the hien linh phii hdp ciia quy dmh thffc tidn thi hdnh phdp luat doanh nghiep-sudt thdi gian qua d nffdc ta Cdc hdnh vi bi nghiem ca'm bao gdm/ Cap hodc tif chdi cdp Gidy chdng nhan ddng kv doanh i!i;hicp yeu cdu ngUcfi thdnh lap doanh nghiep nop them gidy id khdc trat vdi quy djnh cua Ludt ndy; gdy chgm tri phiin hd cdn trd sdch nhieu ngudi thdnh lap doanh nghiep vd hogt dgng kmh doanh cua doanh nghiep Ngdn cdn chu sd hdu, vien cd ddng cua doanh nghiip thuc hiin cdc quyen nghia vu theo quy dmh cua Ludl ndy vd Dieu li cdng ty Hoat dgng kinh doanh dudi hinh thdc doanh nghiep md khong dang ky hodc tiep tuc kinh doanh dd bi thu hdi Gid'y chdng nhan ddng ky doanh nghiip Ke khai khthii^ trung thUc, khdng chinh vdc noi dung ho sa ddng ky doanh nghiep vii ngi dung hd sa ddng k< thay doi ngi dung ddng kv doanh nghiip Kc khai khdng vdn dieu lc khdng gap du \i'> vdn dii'u le nhu da ddng kv; co v dinh gid tdi sdn gdp vdn khdng dung gid tri Kinh doanh cdc ngdnh nghe cdm ddu lUkinh doanh; kinh doanh ngdnh nghe ddu tukmh doanh Cl) dieu kien chua dii cdc dieu kien kinh doanh theo quy djnh cua Ludl Ddu tU hodc khdng bdo ddm tri dd dieu kien kinh doanh trnng qud trinh hogt dong Rda lien lUa ddo ldi tra khung ho Chung tdi cung ddng y vdi cdch tie'p can chuyen tiep npi dung quy dinh d van bdn Luat Doanh nghiep 2015 vao ndi dung sffa ddi vdi y chi la khdng bai bd ndi dung cdc hdnh vi bi cam viec lap doanh nghiep va qudn ly doanh nghiep Tuy nhien van cdn cd nhffng van de chffa difdc rd rang, chdng cheo khd thffc hien thd'ng nhd't tffdng lai dff thao Luat Doanh nghiep du'dc Qudc hpi thong qua, cu the: Tai khodn cd quy dinh cd'm chii the kinh doanh "Ke khai khdng trung thffc, khdng chinh xdc ndi dung hd sd dang ky doanh nghiep va ndi dung hd sd ddng k\' thay ddi ndi dung dang ky doanh nghiep" Viec ke khai neu tren la trffdng hdp doanh nghiep thffc hien quyen ciia minh hinh mdi mdt phdp nhan hay the nhan hay la thj\ ddi ndi dung da hlnh mot phdp nhan hay the nhan thdng qua hinh thffc iff minh hoac thdng qua ngffdi dai dien nop hd sd lap lai cd quan ddng k\ kinh doanh nha nffdc cd tham quyen Cau hoi ddt la ngu'di di dang ky lap hodc thay ddi ndi dung Jang k> doanh nghiep cd ho sd ke khai khdn2 trung ihffc lai khoan lieu doanh S d n -Thang 5/2020 11 TAP GHJ CONG THtflfNG nghiep CO hdnh vi "K6 khai kho'ng vd'n didu le" khong? Hodc la hanh vi "ke khai khdng vdn dieu II-'''' ^''^'^ ^^ ^^"'^''' ^^ ^^^'' ^'^O"- '"^"^ Khong chinh xac npi dung hd sd ddng ky doanh nghiep va ndi dung hd sd ddng ky thav ddi ndi dung ddng ky doanh nghiep khong? J^^^o nghien cffu ciia chiing tdi, hanh vi bi cam "k6 khai khdng vdn dieu le" quy dinh tai khoan dieu 17 dff thao triing vdi hanh vi bi cam "Ke khai khdng trung thifc, khdng chinh xdc."' Thdng thffdng viec ke khai khdng vd'n dieu le la viec lam cd chii y cua chii the kinh doanh the hien cac bi6n ban gdp vdn trffdc ho thffc hien hoat ddng kinh doanh NghTa la muc dich ke khai khdng vd'n de hoan thien bdhdsd ddng ky kinh doanh vdi cd quan nha nffdc cd tha'm quyen theo ludt dinh Do do, hanh vi ke khai khdng vo'n dieu Ie la tffdng ddng vdi hanh vi ke khai khdng trung thffc, khdng chinh xdc cua chii the kinh doanh Nhu vay, viec ca'm doan chu the kinh doanh khdng dffdc cd hanh dpng ke khai kho'ng vd'n dieu le bdi vi ke khai khdng tffc la ke khai khdng trung thffc Tai dieu 24 cua dff thdd cd quy dinh ve "Ndi dung gid'y de nghj dang ky doanh nghiep" thi ngffdi di ddng ky kinh doanh phap thd'ng nhd't cdc ndi dung gia'y de nghi ddng ky, dac biet la ghi rd ndi dung tai khoan "Vd'n dieu 16; vd'n dau tff cua chii doanh nghiep tff nhan", Theo chung tdi hieu la tai ndi dung gia'y de nghi chu the kinh doanh phai dien day dii npi dung quy dinh khoan cua dieu 24 dd ke khai khdng vdn dieu le quy dmh tai khodn Id hanh vibi cam nhff da phan tich tren day De phu hdp hdn vdi khoa hpc cung nhff thtfc tiln chung tdi kie'n nghi, de xua't cac nha lam ^^luat ^'^• can can nhac xem xet quy dinh cac hanh vi bi ca'm tai khoan va khoan dieu 17 ciia di; thao nhif sau: Thd nhd'i: Giff nguyen npi dung khoan "Ke khai khdng trung thffc, khong chinh \ac npi dung hd sd dang ky doanh nghiep va npi dung hd sd dang k\ thay dpi npi dung ddng ky doanh nghiep" Thd hai: Bo cum tff "Ke khai kho'ng vd'n dieu le" ve dau tien ciia khoan de khdng bi triing vdi ndi dung quy dinh cam tai khoan tren day Thd ba; De quy dinh cam tai khoan hoan thien hdn, khoa hpc hdn, khong cdn liing tung cdch hieu quy dinh dffdc Qudc hdi thdng qua thi giff nguyen cua hanh vi bica'md ve thff hai va thff ba ciia quy pham la: "khdng gdp dii so vdn dieu le nhff da ddng ky; cd y dinh gid tdi sdn gdp vdn khdng dung gid tri" Ket lu0n Bdi nghien cffu da phan tich va dffa kie'n nghi nhdm gdp phan hodn thien hdn khudn khd phdp ly ve Luat Ddanh nghiep sffa ddi d vd'n de: (1) Khdi niem gdp \d'n; (2) Van de ve vd'n dieu le; (3) Va'n de \e cac hanh vi bi cam Tuy nhien, cdn mdt van de ve "Cac lai san khac cd the dinh gid dffdc bang Dong Viet Nam" van can difdc phan tich va thd'ng nha't each hieu, dp dung chung thd'ng nha't pham vi ca nffdc Luat Doanh nghiep sffa ddi dffdc Qudc hdi thdng qua, se dffdc trinh bay bdi nghien cffu tie'p theo • TAI LIEU TRICH D A N : ITheo Dilu 74, Bo Luat Dan sff 2015 quy dinh \ c Phap nhan Mot td chiJc difdc cdng nhan la phap nhan cd dii cac dieu kien sau day a) Difdc lap theo quy dinh ciia Bo luai luai khac cd iien quan; b) Co cd cd'u td chffc theo quy dinh tai Dieu 83 cua Bo luai Co tai san doc lap vdi ca nhan phap nhan khdc va iff chiu trach nhiem bang lai sdn ciia minh; d) Nhdn danh minh tham gia quan he phap luat mdt each doc lap, Moi cd nhan, phdp nhan deu cd quyen lap phdp nhan, irff tn/dng hdp luat c6 quy dmh kh^c =Khoan 19 Dieu Luat Doanh nghiep 2015 3Khoan5di^ul7,diflhaosffaddi 12 So 11-Thang 5/2020 HAT TAI Llpi'THAM KHAO: B6 Ke hoach wk Dau tir (20141 Dictliao sia dot Ludi Doanh nghiip 2014 tan thil Quoc hoi (2014) Luat so 68/2014/QH 13: l^dl Doanh nghiep 201-1 Quoc hpi (2015) Luat so 9I/2015/QHI3: Bd Ludt Ddn su ndm 2015 Quo-c ho, (2019) Luat s6-42/2019/QH 14 Lud, Sia do'i hSsung „6t so'd.iu cua Ludl K.nh doanh hdo hie'm Lugl Sa hdu tn tue Ngay nhan bai: 19/4/2020 Ngaj phan bifn danh gia va siJa chi?a: 29/4/2020 Ngay cha'p nh9n dSng bai: 9/5/2020 Thong till ldc jiid: PGS TS GVCC HO XUAN THANG Khoa Luat Kinh t&' TrUefng Dai hpc Ngan hang Thanh pho' Hd Chi Minh SOME RECOMMENDATIONS FOR AMENDING INSTITUTIONS OF PROVISIONS FOR ESTABLISHING ENTERPRISES IN THE DRAFT AMENDED AND SUPPLEMENTED LAW ON ENTERPRISES 2014 • Assoc.Prof.Ph.D HOXUAN THANG Faculty of Economic Law, Banking University of Ho Chi Minh City ABTRACT: To contribute to peifecting the legal framework of the amended Law on Enterprise, this article analyzes a number of inadequate contents stipulating the estabhshment of enterprises This article also makes practical recommendations for the establishment of enterprises and the business development of business entities in Vietnam's socialist-oriented market economy Keywords: Draft amended Law on Enterprises 2015 the institution of provisions for establishing enterprises Law on Enterprises 2014, So 11 - ThcSng 5/2020 13 ... kien nghi gdp y su'a ddi che djnh lap doanh nghiep dif thao suTa ddi, bd sung Luat Doanh nghiep 2014" nhdm gdp phan hoan thien hdn khudn khd phap ly cua Luat Doanh nghiep stfa doi Nhffng nOi dung... kmh doanh cua doanh nghiep Ngdn cdn chu sd hdu, vien cd ddng cua doanh nghiip thuc hiin cdc quyen nghia vu theo quy dmh cua Ludl ndy vd Dieu li cdng ty Hoat dgng kinh doanh dudi hinh thdc doanh. .. Luat Doanh nghiep 2015 3Khoan5di^ul7,diflhaosffaddi 12 So 11-Thang 5/2020 HAT TAI Llpi'THAM KHAO: B6 Ke hoach wk Dau tir (20141 Dictliao sia dot Ludi Doanh nghiip 2014 tan thil Quoc hoi (2014)