{"id":15461,"date":"2022-04-05T04:23:16","date_gmt":"2022-04-05T04:23:16","guid":{"rendered":"https:\/\/bizlawyer.vn\/principles-of-enterprise-restructuring"},"modified":"2022-04-05T04:25:41","modified_gmt":"2022-04-05T04:25:41","slug":"nguyen-tac-tai-co-cau-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/nguyen-tac-tai-co-cau-doanh-nghiep","title":{"rendered":"Nguy\u00ean t\u1eafc t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p"},"content":{"rendered":"<p>K\u1ec3 t\u1eeb ng\u00e0y 01\/4\/2022, Th\u00f4ng t\u01b0 05\/2022\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (\u201c<strong>Th\u00f4ng t\u01b0 05<\/strong>\u201d), n\u1ed9i dung c\u1ee7a Th\u00f4ng t\u01b0 05 l\u00e0 h\u01b0\u1edbng d\u1eabn: <em>(1) T\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a v\u00e0; (2) Chuy\u1ec3n nh\u01b0\u1ee3ng l\u00f4 c\u1ed5 ph\u1ea7n k\u00e8m n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/em><\/p>\n<p><strong>Theo Th\u00f4ng t\u01b0 05, vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o 04 nguy\u00ean t\u1eafc sau:<\/strong><\/p>\n<p><em><strong>&#8211; Th\u1ee9 nh\u1ea5t:<\/strong> <\/em>Ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u01a1 c\u1ea5u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean nguy\u00ean t\u1eafc \u0111\u1ed3ng thu\u1eadn gi\u1eefa c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p t\u00e1i c\u01a1 c\u1ea5u v\u1edbi C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean mua b\u00e1n n\u1ee3 Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 C\u00f4ng ty Mua b\u00e1n n\u1ee3 Vi\u1ec7t Nam) v\u00e0\/ho\u1eb7c c\u00e1c ch\u1ee7 n\u1ee3 tham gia t\u00e1i c\u01a1 c\u1ea5u (l\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean). C\u00f4ng ty Mua b\u00e1n n\u1ee3 Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng \u0111\u00e0m ph\u00e1n mua n\u1ee3 v\u1edbi c\u00e1c ch\u1ee7 n\u1ee3 v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p><strong><em>&#8211; Th\u1ee9 hai:<\/em> <\/strong>C\u00f4ng ty Mua b\u00e1n n\u1ee3 Vi\u1ec7t Nam ch\u1ec9 quy\u1ebft \u0111\u1ecbnh mua n\u1ee3 sau khi \u0111\u00e3 th\u1ecfa thu\u1eadn, th\u1ed1ng nh\u1ea5t v\u1edbi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00f3 k\u1ebft qu\u1ea3 \u0111\u00e0m ph\u00e1n mua n\u1ee3 v\u1edbi c\u00e1c ch\u1ee7 n\u1ee3 c\u1ee7a doanh nghi\u1ec7p t\u00e1i c\u01a1 c\u1ea5u. Ph\u01b0\u01a1ng \u00e1n mua b\u00e1n n\u1ee3 \u0111\u1ec3 t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 t\u00ednh kh\u1ea3 thi, c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i v\u1ed1n hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u1ee7 ngu\u1ed3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 v\u1ed1n mua n\u1ee3 v\u1edbi gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch kho\u1ea3n n\u1ee3 \u0111\u1ec3 x\u1eed l\u00fd t\u00e0i ch\u00ednh, chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u00f4ng doanh nghi\u1ec7p sang c\u00f4ng ty c\u1ed5 ph\u1ea7n theo quy \u0111\u1ecbnh.<\/p>\n<p><strong><em>&#8211; Th\u1ee9 ba:<\/em> <\/strong>Tr\u01b0\u1eddng h\u1ee3p ph\u01b0\u01a1ng \u00e1n mua n\u1ee3 \u0111\u1ec3 t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p kh\u00f4ng kh\u1ea3 thi v\u00e0 hi\u1ec7u qu\u1ea3 th\u00ec Ban ch\u1ec9 \u0111\u1ea1o c\u1ed5 ph\u1ea7n h\u00f3a\/t\u00e1i c\u01a1 c\u1ea5u b\u00e1o c\u00e1o c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c chuy\u1ec3n \u0111\u1ed5i kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p><strong><em>&#8211; Th\u1ee9 t\u01b0:<\/em><\/strong> Ngo\u00e0i c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 05, doanh nghi\u1ec7p t\u00e1i c\u01a1 c\u1ea5u, C\u00f4ng ty Mua b\u00e1n n\u1ee3 Vi\u1ec7t Nam v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2017\/N\u0110-CP , Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2020\/N\u0110-CP , Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2020\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/p>\n<p>Th\u00f4ng t\u01b0 05 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/4\/2022. Thay th\u1ebf cho Th\u00f4ng t\u01b0 69\/2018\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 50\/2019\/TT-BTC.<\/p>\n<p><em>* B\u1ea3n tin n\u00e0y ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch th\u00f4ng tin v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi ban h\u00e0nh, kh\u00f4ng d\u00f9ng \u0111\u1ec3 t\u01b0 v\u1ea5n hay \u00e1p d\u1ee5ng cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/em><\/p>\n<p>Hy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi Qu\u00fd b\u1ea1n \u0111\u1ecdc.<br \/>\n<strong>Bizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd b\u1ea1n \u0111\u1ecdc!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ec3 t\u1eeb ng\u00e0y 01\/4\/2022, Th\u00f4ng t\u01b0 05\/2022\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (\u201cTh\u00f4ng t\u01b0 05\u201d), n\u1ed9i dung c\u1ee7a Th\u00f4ng t\u01b0 05 l\u00e0 h\u01b0\u1edbng d\u1eabn: (1) T\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a v\u00e0; (2) Chuy\u1ec3n nh\u01b0\u1ee3ng l\u00f4 c\u1ed5 ph\u1ea7n k\u00e8m n\u1ee3 ph\u1ea3i thu c\u1ee7a [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":15457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15461","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\/15461","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=15461"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15461\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/15457"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=15461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=15461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=15461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}