{"id":14432,"date":"2021-08-02T06:39:23","date_gmt":"2021-08-02T06:39:23","guid":{"rendered":"https:\/\/bizlawyer.vn\/principles-of-financial-disposition-during-the-equitization-process"},"modified":"2021-08-02T06:41:40","modified_gmt":"2021-08-02T06:41:40","slug":"nguyen-tac-xu-ly-tai-chinh-khi-thuc-hien-co-phan-hoa","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/nguyen-tac-xu-ly-tai-chinh-khi-thuc-hien-co-phan-hoa","title":{"rendered":"Nguy\u00ean t\u1eafc x\u1eed l\u00fd t\u00e0i ch\u00ednh khi th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n ho\u00e1"},"content":{"rendered":"<p>Ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2021, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 46\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1<em> x\u1eed l\u00fd t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p<\/em> khi chuy\u1ec3n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00e0nh C\u00f4ng ty C\u1ed5 ph\u1ea7n (\u201c<strong>Th\u00f4ng t\u01b0 46<\/strong>\u201d). Th\u00f4ng t\u01b0 46 thay th\u1ebf Th\u00f4ng t\u01b0 41\/2018\/TT-BTC.<br \/>\nTheo \u0111\u00f3, vi\u1ec7c x\u1eed l\u00fd t\u00e0i ch\u00ednh khi th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n ho\u00e1 c\u00f3 nh\u1eefng \u0111i\u1ec3m thay \u0111\u1ed5i so v\u1edbi Th\u00f4ng t\u01b0 41\/2018\/TT-BTC v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc sau:<br \/>\n&#8211; \u0110\u1ed1i v\u1edbi Doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7: Ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd nh\u1eefng t\u1ed3n t\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<br \/>\n&#8211; \u0110\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t m\u00e0 Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng nh\u01b0ng th\u1ef1c t\u1ebf v\u1eabn \u0111ang theo d\u00f5i, s\u1eed d\u1ee5ng v\u00e0 ch\u01b0a c\u00f3 k\u1ebf ho\u1ea1ch thu h\u1ed3i: Ph\u1ea3i b\u00e1o c\u00e1o, thuy\u1ebft minh l\u00e0m c\u01a1 s\u1edf b\u00e0n giao cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi ch\u00ednh th\u1ee9c chuy\u1ec3n sang ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh CTCP.<br \/>\n&#8211; Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p theo k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu quy\u1ebft \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1.<br \/>\n&#8211; Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb doanh nghi\u1ec7p m\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf doanh nghi\u1ec7p th\u1ea5p h\u01a1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u00ec x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt.<br \/>\n&#8211; T\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a \u0111\u01b0\u1ee3c c\u1ea5p GCN\u0110KDN c\u1ed5 ph\u1ea7n l\u1ea7n \u0111\u1ea7u, doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<br \/>\n&#8211; Qu\u00e1 tr\u00ecnh x\u1eed l\u00fd t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng, c\u00f4ng khai, minh b\u1ea1ch, \u0111\u1ea3m b\u1ea3o ch\u1eb7t ch\u1ebd, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<br \/>\n&#8211; Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n ki\u1ec3m k\u00ea thi\u1ebfu ho\u1eb7c b\u1ecf s\u00f3t c\u00e1c t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 d\u1eabn \u0111\u1ebfn gi\u1ea3m gi\u00e1 tr\u1ecb doanh nghi\u1ec7p v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<br \/>\n&#8211; C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft, x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh trong qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh ph\u00e1t sinh (n\u1ebfu c\u00f3) li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a sau khi ch\u00ednh th\u1ee9c chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n.<br \/>\n&#8211; T\u1ed5 ch\u1ee9c t\u01b0 v\u1ea5n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p: Ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p t\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ed1i thi\u1ec3u m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt gi\u00e1 v\u00e0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 tr\u00ecnh c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<br \/>\n&#8211; Doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a ph\u1ea3i thuy\u1ebft minh, cung c\u1ea5p th\u00f4ng tin cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1i ph\u01b0\u01a1ng \u00e1n c\u1ed5 ph\u1ea7n h\u00f3a v\u00e0 b\u1ea3n c\u00e1o b\u1ea1ch th\u00f4ng tin c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 t\u1ea1i doanh nghi\u1ec7p (<em>t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng; t\u00e0i s\u1ea3n kh\u00e1c \u0111ang qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng; t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111ang th\u1ef1c hi\u1ec7n d\u1edf dang<\/em>) \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1eb1ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u00f4ng.<br \/>\nTh\u00f4ng t\u01b0 46 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 07\/8\/2021.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2021, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 46\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 x\u1eed l\u00fd t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p khi chuy\u1ec3n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 100% v\u1ed1n [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14428,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/14432","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=14432"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/14432\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/14428"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=14432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=14432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=14432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}