{"id":4043,"date":"2025-06-17T15:14:53","date_gmt":"2025-06-17T07:44:53","guid":{"rendered":"https:\/\/luatsu911.vn\/?p=4043"},"modified":"2025-06-17T15:45:48","modified_gmt":"2025-06-17T08:15:48","slug":"khi-nao-duoc-xem-la-mot-tap-doan","status":"publish","type":"post","link":"https:\/\/luatsu911.vn\/?p=4043","title":{"rendered":"Khi n\u00e0o \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t T\u1eadp \u0111o\u00e0n?"},"content":{"rendered":"

Hi\u1ec7n t\u1ea1i ph\u00e1p lu\u1eadt Vi\u1ec7t Nam KH\u00d4NG c\u00f3 m\u1ed9t \u0111\u1ecbnh ngh\u0129a ch\u00ednh th\u1ee9c trong Lu\u1eadt Doanh nghi\u1ec7p v\u1ec1 \u201ct\u1eadp \u0111o\u00e0n kinh t\u1ebf\u201d<\/em>.<\/span><\/h3>\n

Tuy nhi\u00ean, theo th\u1ef1c ti\u1ec5n v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2014\/N\u0110-CP<\/strong> (v\u1ec1 t\u1eadp \u0111o\u00e0n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc \u2013 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c), v\u00e0 theo quy \u0111\u1ecbnh h\u00e0nh ch\u00ednh trong m\u00f4 h\u00ecnh doanh nghi\u1ec7p<\/strong>, th\u00ec:<\/span><\/p>\n

\u201cT\u1eadp \u0111o\u00e0n\u201d l\u00e0 m\u1ed9t t\u1ed5 h\u1ee3p g\u1ed3m c\u00f4ng ty m\u1eb9 \u2013 c\u00e1c c\u00f4ng ty con \u2013 c\u00f4ng ty li\u00ean k\u1ebft \u2013 chi nh\u00e1nh, ho\u1ea1t \u0111\u1ed9ng trong c\u00f9ng l\u0129nh v\u1ef1c ho\u1eb7c l\u0129nh v\u1ef1c b\u1ed5 tr\u1ee3, c\u00f3 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t v\u00e0 chia s\u1ebb chi\u1ebfn l\u01b0\u1ee3c.\u201d<\/strong><\/span><\/p>\n

Trong th\u1ef1c ti\u1ec5n qu\u1ed1c t\u1ebf (v\u00ed d\u1ee5 theo IFRS ho\u1eb7c OECD), t\u1eadp \u0111o\u00e0n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh khi:<\/span><\/p>\n

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  • \n

    C\u00f3 m\u1ed9t c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef quy\u1ec1n ki\u1ec3m so\u00e1t<\/strong>, v\u00e0<\/span><\/p>\n<\/li>\n

  • \n

    C\u00f3 c\u00e1c c\u00f4ng ty con\/chi nh\u00e1nh\/li\u00ean k\u1ebft<\/strong> \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c d\u01b0\u1edbi m\u1ed9t c\u01a1 c\u1ea5u nh\u1ea5t \u0111\u1ecbnh, c\u00f3 th\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<\/li>\n<\/ul>\n

    \ud83d\udccc Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 \u0111\u1eb7t t\u00ean l\u00e0 \u201cT\u1eadp \u0111o\u00e0n XYZ\u201d<\/strong>, n\u1ebfu c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c th\u1ec3 hi\u1ec7n r\u00f5 c\u00f4ng ty m\u1eb9 \u2013 c\u00f4ng ty con, nh\u01b0ng:<\/span><\/p>\n

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    • \n

      T\u00ean g\u1ecdi \u201cT\u1eadp \u0111o\u00e0n\u201d kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd \u0111\u1eb7c bi\u1ec7t<\/strong>, ch\u1ec9 l\u00e0 t\u00ean th\u01b0\u01a1ng m\u1ea1i \u2013 t\u00ean giao d\u1ecbch.<\/span><\/p>\n<\/li>\n

    • \n

      Mu\u1ed1n \u0111\u0103ng k\u00fd t\u00ean n\u00e0y c\u1ea7n \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 kh\u00f4ng tr\u00f9ng \u2013 kh\u00f4ng g\u00e2y nh\u1ea7m l\u1eabn \u2013 kh\u00f4ng x\u00e2m ph\u1ea1m quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/strong> (theo \u0110i\u1ec1u 42, Ngh\u1ecb \u0111\u1ecbnh 01\/2021\/N\u0110-CP).<\/span><\/p>\n<\/li>\n<\/ul>\n

      \n

      \u00a0Doanh nghi\u1ec7p mu\u1ed1n tr\u1edf th\u00e0nh T\u1eadp \u0111o\u00e0n c\u1ea7n l\u00e0m g\u00ec?<\/strong><\/span><\/h2>\n

      A. V\u1ec1 c\u1ea5u tr\u00fac ph\u00e1p l\u00fd:<\/span><\/h3>\n
        \n
      1. \n

        Th\u00e0nh l\u1eadp c\u00f4ng ty m\u1eb9<\/strong> (c\u00f3 th\u1ec3 l\u00e0 c\u1ed5 ph\u1ea7n ho\u1eb7c TNHH m\u1ed9t th\u00e0nh vi\u00ean).<\/span><\/p>\n<\/li>\n

      2. \n

        C\u00f4ng ty m\u1eb9 g\u00f3p v\u1ed1n ho\u1eb7c mua c\u1ed5 ph\u1ea7n chi ph\u1ed1i (tr\u00ean 50%)<\/strong> t\u1ea1i c\u00e1c c\u00f4ng ty kh\u00e1c \u0111\u1ec3 tr\u1edf th\u00e0nh c\u00f4ng ty con.<\/span><\/p>\n<\/li>\n

      3. \n

        Thi\u1ebft l\u1eadp quan h\u1ec7 \u0111\u1ea7u t\u01b0 \u2013 qu\u1ea3n tr\u1ecb \u2013 ki\u1ec3m so\u00e1t v\u1edbi c\u00e1c c\u00f4ng ty con (n\u1ed9i quy, quy ch\u1ebf, h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec1u h\u00e0nh).<\/span><\/p>\n<\/li>\n

      4. \n

        C\u00f3 th\u1ec3 h\u00ecnh th\u00e0nh c\u00f4ng ty li\u00ean k\u1ebft<\/strong> (s\u1edf h\u1eefu t\u1eeb 20% \u2013 d\u01b0\u1edbi 50%).<\/span><\/p>\n<\/li>\n<\/ol>\n

        B. V\u1ec1 qu\u1ea3n tr\u1ecb:<\/span><\/h3>\n
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        • \n

          X\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ea5p T\u1eadp \u0111o\u00e0n<\/strong> ho\u1eb7c Ban \u0111i\u1ec1u h\u00e0nh h\u1ee3p nh\u1ea5t<\/strong>, c\u00f3 quy ch\u1ebf ho\u1ea1t \u0111\u1ed9ng xuy\u00ean su\u1ed1t.<\/span><\/p>\n<\/li>\n

        • \n

          Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t (n\u1ebfu \u00e1p d\u1ee5ng theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf \u2013 IFRS).<\/span><\/p>\n<\/li>\n<\/ul>\n

          C. V\u1ec1 \u0111\u0103ng k\u00fd t\u00ean \u201cT\u1eadp \u0111o\u00e0n\u201d:<\/span><\/h3>\n
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          • \n

            G\u1eedi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd t\u00ean qua C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<\/li>\n

          • \n

            K\u00e8m theo s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh l\u00fd do d\u00f9ng t\u00ean \u201cT\u1eadp \u0111o\u00e0n\u201d n\u1ebfu \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u b\u1edfi Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<\/li>\n<\/ul>\n

            \n

            \u00a0\ud83d\udccc L\u01b0u \u00fd c\u1ea7n hi\u1ec3u<\/span><\/h2>\n
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            • \n

              Kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ri\u00eang cho \u201cT\u1eadp \u0111o\u00e0n\u201d<\/strong> \u2013 ch\u1ec9 l\u00e0 c\u1ea5u tr\u00fac \u0111i\u1ec1u h\u00e0nh v\u00e0 t\u00ean th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<\/li>\n

            • \n

              M\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u00ean \u201cT\u1eadp \u0111o\u00e0n\u201d nh\u01b0ng v\u1eabn ch\u1ec9 \u0111\u0103ng k\u00fd l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c TNHH<\/strong>.<\/span><\/p>\n<\/li>\n

            • \n

              Mu\u1ed1n tr\u1edf th\u00e0nh t\u1eadp \u0111o\u00e0n c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/strong>, c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu, ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 theo Lu\u1eadt \u0110\u1ea7u t\u01b0 2020 v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p 2020.<\/span><\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

              Hi\u1ec7n t\u1ea1i ph\u00e1p lu\u1eadt Vi\u1ec7t Nam KH\u00d4NG c\u00f3 m\u1ed9t \u0111\u1ecbnh ngh\u0129a ch\u00ednh th\u1ee9c trong Lu\u1eadt Doanh nghi\u1ec7p v\u1ec1 \u201ct\u1eadp \u0111o\u00e0n kinh t\u1ebf\u201d. Tuy nhi\u00ean, theo th\u1ef1c ti\u1ec5n v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2014\/N\u0110-CP (v\u1ec1 t\u1eadp \u0111o\u00e0n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc \u2013 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c), v\u00e0 theo quy \u0111\u1ecbnh h\u00e0nh […]<\/p>\n","protected":false},"author":1,"featured_media":4045,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75,16,19],"tags":[],"class_list":["post-4043","post","type-post","status-publish","format-standard","has-post-thumbnail","category-doanh-nghiep","category-thanh-lap-cong-ty-co-phan","category-thanh-lap-cong-ty-tnhh"],"yoast_head":"\nKhi n\u00e0o \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t T\u1eadp \u0111o\u00e0n? - Lu\u1eadt S\u01b0 911- Lu\u1eadt s\u01b0 v\u1ec1 Blockchain, crypto, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, m&a, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/luatsu911.vn\/?p=4043\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Khi n\u00e0o \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t T\u1eadp \u0111o\u00e0n? - Lu\u1eadt S\u01b0 911- Lu\u1eadt s\u01b0 v\u1ec1 Blockchain, crypto, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, m&a, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf\" \/>\n<meta property=\"og:description\" content=\"Hi\u1ec7n t\u1ea1i ph\u00e1p lu\u1eadt Vi\u1ec7t Nam KH\u00d4NG c\u00f3 m\u1ed9t \u0111\u1ecbnh ngh\u0129a ch\u00ednh th\u1ee9c trong Lu\u1eadt Doanh nghi\u1ec7p v\u1ec1 \u201ct\u1eadp \u0111o\u00e0n kinh t\u1ebf\u201d. 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