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DECREE 102-2010-ND-CP
PROVIDING DETAILED GUIDELINES FOR
IMPLEMENTATION
OF A NUMBER OF ARTICLES OF THE LAW ON ENTERP
RISES
TABLE OF CONTENTS
Article 1
Governing scope 1
Article 2 Applicable entities 1
Article 3 Applicability of the Law on Enterprises, international treaties and relevant laws 2
Article 4 Party and mass organizations within an enterprise 2
Article 5 Capital contribution using intellectual property rights 3
Article 6 Charter capital of company and number of shares which a shareholding company has
the right to issue 3
Article 7 Prohibited lines of business 3
Article 8 Conditional lines of business and business conditions 4
Article 9 Lines of business which require a practising certificate 5
Article 10 Lines of business which require legal capital 6
Article 11 Right to business registration and to carry out business activities 6
Article 12 Right to establish enterprises 7
Article 13 Right to contribute capital and to purchase shareholding 7
Article 14 Prohibition on State bodies and units of the people’s armed forces using State capital
and assets to contribute capital, purchase shareholding and establish enterprises in
order to earn private profit 8
Article 15 Supplementary guidelines on director (general director) and members of board of
management 9
Article 16 Authorization of legal representative of enterprise 10
Article 17 Establishment of branches and representative offices of enterprises with foreign owned
capital 11
Article 18 Implementation of a capital contribution in, and rights and obligations related to capital
contribution in a multiple member limited liability company 11
Article 19 Right of members to institute legal proceedings against chairman of members' council
and director (general director) 12
Article 20 Supplementary guidelines on a number of rights and obligations of members of a limited
liability company 13
Article 21 Signature of members or their representatives on minutes of meetings of members'
council 13
Article 22 Number of authorized representatives who may participate in members’ council or
attend general meeting of shareholders 13
Article 23 Founding shareholders 14
Article 24 Offer of shares for sale 15
Article 25 Right to institute legal proceedings against members of board of management and
director (general director) 16
Article 26 Some issues relating to general meeting of shareholders 17
Article 27 Effectiveness of resolutions and decisions of the general meeting of shareholders, of the
members’ council and of the board of management 17
Article 28 Disclosure of related persons and their transactions with company 17
Article 29 Method of cumulative voting 18
Article 30 Supplementary guidelines on meetings of board of management 19
Article 31 Conversion of a single member limited liability company into a multiple member limited
liability company 19
Article 32 Conversion of shareholding company or multiple member limited liability company into
single member limited liability company 20
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Article 33 Conversion of a limited liability company into a shareholding company 20
Article 34 Basic contents of an application Công ty Luật Minh Gia www.luatminhgia.com.vn THE GOVERNMENT Decree No 108/2015/ND-CP dated October 28, 2015 of the Government guiding a number of Articles of the Law on Special Excise Duty and the Law on amending the Law on Special Excise Duty Pursuant to the Law on Government organization dated December 25, 2001 dated December 25, 2001; Pursuant to the Law on special excise duty dated November 14, 2008 and the Law on amendments to the Law on special excise duty dated November 26, 2014; Pursuant to the Law on Tax administration dated November 29, 2006 and the Law on the amendments to the law on tax administration dated November 20, 2012; At the request of the Minister of Finance, The Government promulgates a Decree to provide guidelines for some Article of the Law on special excise duty and the Law on amendments to the Law on special excise duty Chapter I SCOPE OF ADJUSTMEND AND SUBJECT OF APPLICATION Article Scope of adjustment This Decree elaborates and provides guidelines for some Article of the Law on special excise duty and the Law on amendments to the Law on special excise duty Article Taxable objects The objects subject to special excise tax (hereinafter referred to as taxable objects) are specified in Article of the Law on special excise duty and Clause Article of the Law on amendments to the Law on special excise duty a) Aircraft and cruise ships mentioned in Point e Clause Article of the Law on special excise duty are those used for civil purposes b) Votive objects mentioned in Point k Clause Article of the Law on special excise duty not include than child’s toys and teaching materials LUẬT SƯ TƯ VẤN PHÁP LUẬT 24/7: 1900 6169 Công ty Luật Minh Gia www.luatminhgia.com.vn c) Betting business mentioned in Point d Clause Article of the Law on special excise duty include sports betting, entertainment betting, and other forms of betting prescribed by law Goods subject to special excise tax mentioned in Clause Article of the Law on special excise duty are finished products, not including knock-down kits for assembly such products Article Non-taxable objects The objects not subject to special excise tax (hereinafter referred to as nontaxable objects) are specified in Article of the Law on special excise duty and Clause Article of the Law on amendments to the Law on special excise duty Imported goods not subject to special excise tax mentioned in Point a Clause Article of the Law on special excise duty include: a) Humanitarian aid, grant aid, including imported goods covered by grant aid approved by competent authorities, humanitarian aid and emergency aid serving recovery from wars, natural disasters, epidemics; b) Gifts of overseas organizations and individuals for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, the people’s armed forces; c) Gifts for Vietnamese individuals within the limits Goods in transit, goods borrowed through Vietnam’s border or border checkpoint mentioned in Point b Clause Article of the Law on special excise duty include: a) Goods transported from the exporting country to the importing country through a Vietnam’s checkpoints without following procedures for importing into Vietnam and procedures for exporting from Vietnam; b) Goods transported from the exporting country to the importing country through a Vietnam’s checkpoint and moved to a bonded warehouse without following procedures for importing into Vietnam and procedures for exporting from Vietnam; c) Goods transited, borrowed through Vietnam’s border or border checkpoints under an Agreement between Vietnam and another country, or between the agencies/representatives authorized by Vietnam’s government and another country’s government; LUẬT SƯ TƯ VẤN PHÁP LUẬT 24/7: 1900 6169 Công ty Luật Minh Gia www.luatminhgia.com.vn d) Goods transported from the exporting country to the importing country without going through any Vietnam’s checkpoint Aircraft, cruise ship for the transport of cargo, passengers, tourists, and aircraft serving national defense and security purposes Aircraft and cruise ship not serving the transport of cargo, passengers, tourists, or national defense and security purposes are subject to special excise tax according to the Law on special excise duty and instructions of the Ministry of Finance Cars mentioned in Clause Article of the Law on special excise duty are vehicles designed by their manufacturers to be used as ambulances, prisoner transport vehicles, hearses, vehicles for both seated and standing passengers for 24 people or more; cars that are not registered, running within amusement parks or sport stadiums, and not running on public roads, special-use vehicles, vehicles that are not registered and not used on public roads shall be specified by the Ministry of Finance in cooperation with relevant Ministries and agencies Air conditioners with cooling capacity of 90,000 BTU or lower ...Cách Sử Dụng "a number of, the number of" A number of = “Một số những ”, đi với danh từ số nhiều, động từ chia ở số nhiều. Công thức: A number of + plural noun + plural verb Ex : A number of students are going to the class picnic . A number of applicants have already been interviewed. The number of = “Số lượng những ”, đi với danh từ số nhiều, động từ vẫn ở ngôi thứ 3 số ít. Công thức: The number of + plural noun + singular verb Ex : The number of days in a week is seven. The number of residents who have been questioned on this matter is quite small. rectangle heart triangle star square circle From user demand to manufacturer design
A Review of the Literature on User Innovation
SHAO Dong
(B.Eng., Zhejiang University)
A THESIS SUBMITTED
FOR THE DEGREE OF MASTER OF ENGINEERING
DIVISION OF
ENGINEERING & TECHNOLOGY MANAGEMENT
NATIONAL UNIVERSITY OF SINGAPORE
SUPERVIED BY
A/P Jeffrey Lee Funk
2011
NATIONAL UNIVERSITY OF SINGAPORE
From user demand to manufacturer design
A Review of the Literature on User Innovation
SHAO Dong
(Donald)
DIVISION OF
ENGINEERING & TECHNOLOGY MANAGEMENT
NATIONAL UNIVERSITY OF SINGAPORE
SUPERVIED BY
A/P Jeffrey Lee Funk
2011
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Acknowledgment
The completion of this thesis would not be achieved without the help from my supervisor,
colleagues, friends and my family, who keep supporting me throughout the whole
journey of my graduate studies. I would like to take this opportunity to express my
sincere appreciation to all of them.
First, I would like to thank my supervisor A/P Jeffrey Lee Funk, for his continuous
guidance and encouragement, helping me not only finish this research project, but also
improve my personal aptitudes in thinking, analyzing, communicating and collaborating
with different people.
As well, I would like to thank other professors in the Division of Engineering and
Technology Management of National University of Singapore. They are Prof. Hang
Chang Chieh, Prof. Liu Shang-Jyh, A/P Amit Jain, and Dr Annapoornima M.
Subramanian. Prof. Hang Chang Chieh, as the head of the D-ETM, keeps helping me
during graduate study. In my graduate study period, I have learnt so much from all these
Professors. I am also very grateful for kindly support and help from the Division
administrative staffs during my graduate studies. They are Ms Patricia Tng, Ms Mavis
Chin, and Mr Teo Fang Pin.
Finally, I would like to thank my colleges, friends and family for their understanding,
support and encouragement especially when I confronted with difficulties and
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depressions. Especially, my loving parents and girlfriend always help me keep optimistic
and encourage me to overcome all the obstacles. Without them, the completion of this
thesis would not have been possible.
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Table of content
Acknowledgment ................................................................................................................ 2
Table of content .................................................................................................................. 4
Summary ............................................................................................................................. 5
List of Tables ...................................................................................................................... 6
List of Figures ..................................................................................................................... 7
Chapter 1 Introduction ........................................................................................................ 8
1.1 Background ............................................................................................................... 8
1.2 Motivation and Objective ....................................................................................... 11
1.3 Methodology ........................................................................................................... 11
1.4 Structure of the thesis.............................................................................................. 13
Chapter 2 Focal concept and literature classification ....................................................... 15
2.1 Introduction ............................................................................................................. ... Article of the Law on amendments to the Law on special excise duty Imported goods not subject to special excise tax mentioned in Point a Clause Article of the Law on special excise duty include: a) ... tax according to the Law on special excise duty and instructions of the Ministry of Finance Cars mentioned in Clause Article of the Law on special excise duty are vehicles designed by their manufacturers... the special excise tax schedule are that have at least aisles and a partition that separates the passenger compartment and cargo compartment according to national standards promulgated by the