{"id":6530,"date":"2022-05-04T09:21:16","date_gmt":"2022-05-04T02:21:16","guid":{"rendered":"https:\/\/arito.com.vn\/?p=6530"},"modified":"2022-05-04T09:21:16","modified_gmt":"2022-05-04T02:21:16","slug":"quy-dinh-moi-nhat-nam-2022-ve-ho-kinh-doanh-ca-the","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/quy-dinh-moi-nhat-nam-2022-ve-ho-kinh-doanh-ca-the\/","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2022 v\u1ec1 h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ?"},"content":{"rendered":"

H\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u00e0 m\u1ed9t trong nh\u1eefng h\u00ecnh th\u1ee9c kinh doanh \u0111\u01a1n gi\u1ea3n v\u00e0 ph\u1ed5 bi\u1ebfn t\u1ea1i Vi\u1ec7t Nam. V\u1eady, h\u00ecnh th\u1ee9c kinh doanh n\u00e0y \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o v\u00e0 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd li\u00ean quan kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c Lu\u1eadt Minh Khu\u00ea t\u01b0 v\u1ea5n v\u00e0 gi\u1ea3i \u0111\u00e1p c\u1ee5 th\u1ec3:<\/strong><\/p>\n\n\n\n

1. Quy \u0111\u1ecbnh v\u1ec1 h\u1ed9 kinh doanh ? <\/h2>\n\n\n\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0Ngh\u1ecb \u0111\u1ecbnh 78\/2015\/N\u0110-CP 14\/9\/2015\u00a0ng\u00e0y th\u00ec: H\u1ed9 kinh doanh do m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c m\u1ed9t nh\u00f3m ng\u01b0\u1eddi g\u1ed3m c\u00e1c c\u00e1 nh\u00e2n l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam \u0111\u1ee7 18 tu\u1ed5i, c\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7, ho\u1eb7c m\u1ed9t h\u1ed9 gia \u0111\u00ecnh l\u00e0m ch\u1ee7, ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m, s\u1eed d\u1ee5ng d\u01b0\u1edbi m\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n

+  H\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m, ng\u01b0 nghi\u1ec7p, l\u00e0m mu\u1ed1i v\u00e0 nh\u1eefng ng\u01b0\u1eddi b\u00e1n h\u00e0ng rong, qu\u00e0 v\u1eb7t, bu\u00f4n chuy\u1ebfn, kinh doanh l\u01b0u \u0111\u1ed9ng, l\u00e0m d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp th\u1ea5p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kinh doanh c\u00e1c ng\u00e0nh, ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n. \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh m\u1ee9c thu nh\u1eadp th\u1ea5p \u00e1p d\u1ee5ng tr\u00ean ph\u1ea1m vi \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n\n\n\n

+ H\u1ed9 kinh doanh c\u00f3 s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean t\u1eeb m\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1edf l\u00ean ph\u1ea3i \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

– V\u1ec1 tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh nh\u01b0 sau:<\/strong><\/em><\/p>\n\n\n\n

– C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh \u0111\u1ebfn c\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh c\u1ea5p huy\u1ec7n n\u01a1i \u0111\u1eb7t \u0111\u1ecba \u0111i\u1ec3m kinh doanh. N\u1ed9i dung Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh g\u1ed3m:<\/p>\n\n\n\n

+ T\u00ean h\u1ed9 kinh doanh, \u0111\u1ecba ch\u1ec9 \u0111\u1ecba \u0111i\u1ec3m kinh doanh, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, s\u1ed1 fax, th\u01b0 \u0111i\u1ec7n t\u1eed (n\u1ebfu c\u00f3);<\/p>\n\n\n\n

+ Ng\u00e0nh, ngh\u1ec1 kinh doanh;<\/p>\n\n\n\n

+ S\u1ed1 v\u1ed1n kinh doanh;<\/p>\n\n\n\n

+ S\u1ed1 lao \u0111\u1ed9ng;<\/p>\n\n\n\n

+ H\u1ecd, t\u00ean, ch\u1eef k\u00fd, \u0111\u1ecba ch\u1ec9 n\u01a1i c\u01b0 tr\u00fa, s\u1ed1 v\u00e0 ng\u00e0y c\u1ea5p Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n th\u00e0nh l\u1eadp h\u1ed9 kinh doanh \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh do nh\u00f3m c\u00e1 nh\u00e2n th\u00e0nh l\u1eadp, c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh do c\u00e1 nh\u00e2n th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh do h\u1ed9 gia \u0111\u00ecnh th\u00e0nh l\u1eadp.<\/p>\n\n\n\n

K\u00e8m theo Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ph\u1ea3i c\u00f3 b\u1ea3n sao h\u1ee3p l\u1ec7 Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n tham gia h\u1ed9 kinh doanh ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh v\u00e0 b\u1ea3n sao h\u1ee3p l\u1ec7 bi\u00ean b\u1ea3n h\u1ecdp nh\u00f3m c\u00e1 nh\u00e2n v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp h\u1ed9 kinh doanh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh do m\u1ed9t nh\u00f3m c\u00e1 nh\u00e2n th\u00e0nh l\u1eadp.<\/p>\n\n\n\n

– Khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p huy\u1ec7n trao Gi\u1ea5y bi\u00ean nh\u1eadn v\u00e0 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh cho h\u1ed9 kinh doanh trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1, n\u1ebfu c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n\n\n\n

+ Ng\u00e0nh, ngh\u1ec1 kinh doanh kh\u00f4ng thu\u1ed9c danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 c\u1ea5m kinh doanh;<\/p>\n\n\n\n

+ T\u00ean h\u1ed9 kinh doanh d\u1ef1 \u0111\u1ecbnh \u0111\u0103ng k\u00fd ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 73 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n\n\n\n

+ N\u1ed9p \u0111\u1ee7 l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7, trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p huy\u1ec7n ph\u1ea3i th\u00f4ng b\u00e1o r\u00f5 n\u1ed9i dung c\u1ea7n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi th\u00e0nh l\u1eadp h\u1ed9 kinh doanh.<\/p>\n\n\n\n

– N\u1ebfu sau 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh m\u00e0 kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ho\u1eb7c kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o.<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3 v\u00e0o tu\u1ea7n l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean h\u00e0ng th\u00e1ng, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p huy\u1ec7n g\u1eedi danh s\u00e1ch h\u1ed9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00e1ng tr\u01b0\u1edbc cho c\u01a1 quan thu\u1ebf c\u00f9ng c\u1ea5p, Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh c\u1ea5p t\u1ec9nh.<\/p>\n\n\n\n

2. C\u00e1ch \u0111\u1eb7t t\u00ean h\u1ed9 kinh doanh nh\u01b0 th\u1ebf n\u00e0o ?<\/h2>\n\n\n\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 73\u00a0Ngh\u1ecb \u0111\u1ecbnh 78\/2015\/N\u0110-CP \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\u00a0quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n

“\u0110i\u1ec1u 73. \u0110\u1eb7t t\u00ean h\u1ed9 kinh doanh<\/strong><\/em><\/p>

1. H\u1ed9 kinh doanh c\u00f3 t\u00ean g\u1ecdi ri\u00eang. T\u00ean h\u1ed9 kinh doanh bao g\u1ed3m hai th\u00e0nh t\u1ed1 sau \u0111\u00e2y:<\/em><\/p>

a) Lo\u1ea1i h\u00ecnh \u201cH\u1ed9 kinh doanh\u201d;<\/em><\/p>

b) T\u00ean ri\u00eang c\u1ee7a h\u1ed9 kinh doanh.<\/em><\/p>

T\u00ean ri\u00eang \u0111\u01b0\u1ee3c vi\u1ebft b\u1eb1ng c\u00e1c ch\u1eef c\u00e1i trong b\u1ea3ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t, c\u00e1c ch\u1eef F, J, Z, W, c\u00f3 th\u1ec3 k\u00e8m theo ch\u1eef s\u1ed1, k\u00fd hi\u1ec7u.<\/em><\/p>

2. Kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1eeb ng\u1eef, k\u00fd hi\u1ec7u vi ph\u1ea1m truy\u1ec1n th\u1ed1ng l\u1ecbch s\u1eed, v\u0103n h\u00f3a, \u0111\u1ea1o \u0111\u1ee9c v\u00e0 thu\u1ea7n phong m\u1ef9 t\u1ee5c c\u1ee7a d\u00e2n t\u1ed9c \u0111\u1ec3 \u0111\u1eb7t t\u00ean ri\u00eang cho h\u1ed9 kinh doanh.<\/em><\/p>

3. H\u1ed9 kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c c\u1ee5m t\u1eeb \u201cc\u00f4ng ty\u201d, \u201cdoanh nghi\u1ec7p\u201d \u0111\u1ec3 \u0111\u1eb7t t\u00ean h\u1ed9 kinh doanh.<\/em><\/p>

4. T\u00ean ri\u00eang h\u1ed9 kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00f9ng v\u1edbi t\u00ean ri\u00eang c\u1ee7a h\u1ed9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd trong ph\u1ea1m vi huy\u1ec7n.”<\/em><\/p><\/blockquote>\n\n\n\n

Nh\u01b0 v\u1eady, khi th\u00e0nh l\u1eadp h\u1ed9 kinh doanh b\u1eaft bu\u1ed9c trong t\u00ean g\u1ecdi ph\u1ea3i c\u00f3 ch\u1eef “H\u1ed9 kinh doanh”. Nh\u1eefng th\u00e0nh ph\u1ea7n kh\u00e1c trong t\u00ean h\u1ed9 kinh doanh ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt tr\u00ean.<\/p>\n\n\n\n

3. Kh\u00e1c nhau gi\u1eefa h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ?<\/h2>\n\n\n\n

* Ch\u00fang t\u00f4i \u0111\u01b0a ra c\u00e1c \u0111\u1eb7c tr\u01b0ng, \u01b0u, nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a hai lo\u1ea1i h\u00ecnh l\u00e0 h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 Qu\u00fd kh\u00e1ch tham kh\u1ea3o:<\/p>\n\n\n\n

H\u1ed9 kinh doanh<\/strong><\/td>Doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/strong><\/td><\/tr>
Ch\u1ee7 th\u1ec3<\/td>Do c\u00e1 nh\u00e2n l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam ho\u1eb7c m\u1ed9t nh\u00f3m, m\u1ed9t h\u1ed9 gia \u0111\u00ecnh l\u00e0m ch\u1ee7, c\u00f9ng nhau qu\u1ea3n l\u00fd, ph\u00e1t tri\u1ec3n m\u00f4 h\u00ecnh v\u00e0 c\u00f9ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh.<\/td>Do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 g\u00f3p to\u00e0n b\u1ed9 v\u1ed1n, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 h\u01b0\u1edfng to\u00e0n b\u1ed9 l\u1ee3i \u00edch<\/td><\/tr>
Quy m\u00f4 kinh doanh<\/td>+Nh\u1ecf h\u01a1n+Kinh doanh bu\u00f4n b\u00e1n ph\u1ea3i l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 \u0111\u0103ng k\u00fd kinh doanh, c\u00f3 th\u1ec3 l\u00e0 n\u00f3i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa, n\u01a1i t\u1ea1m tr\u00fa ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m th\u01b0\u1eddng xuy\u00ean kinh doanh nh\u1ea5t.+N\u1ebfu bu\u00f4n b\u00e1n l\u01b0u \u0111\u1ed9ng, kinh doanh ngo\u00e0i \u0111\u1ecba \u0111i\u1ec3m kinh doanh ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf, qu\u1ea3n l\u00fd kinh doanh\u2026+Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/td>+L\u1edbn h\u01a1n+Kh\u00f4ng gi\u1edbi h\u1ea1n quy m\u00f4, v\u1ed1n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh+Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/td><\/tr>
L\u01b0\u1ee3ng nh\u00e2n c\u00f4ng<\/td>Gi\u1edbi h\u1ea1n nh\u00e2n c\u00f4ng 10 ng\u01b0\u1eddi<\/td>Kh\u00f4ng h\u1ea1n ch\u1ebf<\/td><\/tr>
\u0110i\u1ec1u ki\u1ec7n kinh doanh<\/td>Ch\u1ec9 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh, \u0111\u0103ng k\u00fd kinh doanh \u1edf c\u01a1 quan c\u1ea5p huy\u1ec7n v\u00e0 kh\u00f4ng c\u00f3 con d\u1ea5u.<\/td>Bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00ed kinh doanh, ph\u1ea3i \u0111\u0103ng k\u00ed kinh doanh \u1edf c\u1ea5p t\u1ec9nh \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, ph\u1ea3i c\u00f3 con d\u1ea5u trong qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f4ng an c\u1ea5p.<\/td><\/tr>
\u01afu \u0111i\u1ec3m<\/td>Quy m\u00f4 g\u1ecdn nh\u1eb9, ch\u1ebf \u0111\u1ed9 ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh nh\u1ecf l\u1ebb.<\/td>M\u1ed9t ch\u1ee7 \u0111\u1ea7u t\u01b0, thu\u1eadn l\u1ee3i trong vi\u1ec7c quy\u1ebft \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ee7a doanh nghi\u1ec7p, d\u1ec5 d\u00e0ng vay v\u1ed1n do ch\u1ebf \u0111\u1ed9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh.<\/td><\/tr>
Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/td>Kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a ch\u1ee7 h\u1ed9, t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng manh m\u00fan.<\/td>Kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, ch\u1ee7 doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

4. C\u00e1c lo\u1ea1i thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o ? <\/h2>\n\n\n\n

Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0th\u00ec h\u1ed9 gia \u0111\u00ecnh ph\u1ea3i n\u1ed9p thu\u1ebf kho\u00e1n, bao g\u1ed3m thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN.<\/p>\n\n\n\n

* Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng:<\/em><\/strong><\/p>\n\n\n\n

– C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n) l\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh tr\u1eeb c\u00e1 nh\u00e2n kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 3, \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC n\u00e0y.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a n\u0103m.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m (kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch) bao g\u1ed3m: c\u00e1 nh\u00e2n m\u1edbi ra kinh doanh; c\u00e1 nh\u00e2n kinh doanh th\u01b0\u1eddng xuy\u00ean theo th\u1eddi v\u1ee5; c\u00e1 nh\u00e2n ng\u1eebng\/ngh\u1ec9 kinh doanh th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a m\u1ed9t n\u0103m (12 th\u00e1ng); doanh thu t\u00ednh thu\u1ebf th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m l\u00e0 doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf kinh doanh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p, n\u1ebfu kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 th\u00e1ng ng\u1eebng\/ngh\u1ec9 kinh doanh trong n\u0103m.<\/p>\n\n\n\n

V\u00ed d\u1ee5 1: \u00d4ng A b\u1eaft \u0111\u1ea7u kinh doanh t\u1eeb th\u00e1ng 4 n\u0103m 2015, v\u00e0 d\u1ef1 ki\u1ebfn c\u00f3 doanh thu kho\u00e1n c\u1ee7a 09 th\u00e1ng th\u1ef1c t\u1ebf kinh doanh l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng (trung b\u00ecnh 10 tri\u1ec7u\/th\u00e1ng) th\u00ec doanh thu t\u01b0\u01a1ng \u1ee9ng c\u1ee7a m\u1ed9t n\u0103m (12 th\u00e1ng) l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng (>100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, \u00d4ng A thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1eeb th\u00e1ng 4 n\u0103m 2015 l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n

V\u00ed d\u1ee5 2: B\u00e0 B \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p c\u1ee7a c\u1ea3 n\u0103m 2015. \u0110\u1ebfn th\u00e1ng 10 n\u0103m 2015 B\u00e0 B ng\u1eebng\/ngh\u1ec9 kinh doanh th\u00ec B\u00e0 B \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf kho\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi 03 th\u00e1ng cu\u1ed1i n\u0103m 2015.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho m\u1ed9t (01) ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t trong n\u0103m t\u00ednh thu\u1ebf.<\/p>\n\n\n\n

V\u00ed d\u1ee5 3: H\u1ed9 gia \u0111\u00ecnh C \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp b\u1edfi m\u1ed9t nh\u00f3m g\u1ed3m 04 c\u00e1 nh\u00e2n. N\u0103m 2015 H\u1ed9 gia \u0111\u00ecnh C c\u00f3 doanh thu kinh doanh l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng (>100 tri\u1ec7u \u0111\u1ed3ng) th\u00ec H\u1ed9 gia \u0111\u00ecnh C thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean t\u1ed5ng doanh thu l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n

– X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/strong><\/em><\/p>\n\n\n\n

S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/td>=<\/td>Doanh thu t\u00ednh thu\u1ebf GTGT<\/td>x<\/td>T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/td><\/tr>
S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/td>=<\/td>Doanh thu t\u00ednh thu\u1ebf TNCN<\/td>x<\/td>T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

– Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/strong><\/em><\/p>\n\n\n\n

+ \u0110\u1ed1i v\u1edbi doanh thu t\u00ednh thu\u1ebf kho\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 t\u1eeb ng\u00e0y 20\/11 \u0111\u1ebfn ng\u00e0y 15\/12 c\u1ee7a n\u0103m tr\u01b0\u1edbc n\u0103m t\u00ednh thu\u1ebf.<\/p>\n\n\n\n

+ \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n m\u1edbi ra kinh doanh (kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1eeb \u0111\u1ea7u n\u0103m) ho\u1eb7c c\u00e1 nh\u00e2n thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh trong n\u0103m th\u00ec th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n c\u1ee7a n\u0103m l\u00e0 trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh ho\u1eb7c ng\u00e0y thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh.<\/p>\n\n\n\n

5. M\u1eabu \u0111\u01a1n \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp h\u1ed9 kinh doanh<\/h2>\n\n\n\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/p>\n\n\n\n

\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/p>\n\n\n\n

——————<\/p>\n\n\n\n

………., ng\u00e0y ……th\u00e1ng …… n\u0103m …………<\/em><\/p>\n\n\n\n

GI\u1ea4Y \u0110\u1ec0 NGH\u1eca \u0110\u0102NG K\u00dd H\u1ed8 KINH DOANH<\/strong><\/p>\n\n\n\n

K\u00ednh g\u1eedi: Ph\u00f2ng T\u00e0i ch\u00ednh – K\u1ebf ho\u1ea1ch………. <\/p>\n\n\n\n

T\u00f4i l\u00e0 (ghi h\u1ecd t\u00ean b\u1eb1ng ch\u1eef in hoa):……………. <\/em>Gi\u1edbi t\u00ednh: ………….. <\/p>\n\n\n\n

Sinh ng\u00e0y: \u2026..\/\u2026..\/\u2026\u2026..D\u00e2n t\u1ed9c: ………  Qu\u1ed1c t\u1ecbch: ……… <\/p>\n\n\n\n

Lo\u1ea1i gi\u1ea5y t\u1edd ch\u1ee9ng th\u1ef1c c\u00e1 nh\u00e2n:<\/p>\n\n\n\n

\u25a1 Ch\u1ee9ng minh nh\u00e2n d\u00e2n \u25a1 C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n s\u1ed1:<\/p>\n\n\n\n

\u25a1 H\u1ed9 chi\u1ebfu \u25a1 Lo\u1ea1i kh\u00e1c (ghi r\u00f5)<\/em>:……………………….. <\/p>\n\n\n\n

S\u1ed1 gi\u1ea5y ch\u1ee9ng th\u1ef1c c\u00e1 nh\u00e2n: ………………………….. <\/p>\n\n\n\n

Ng\u00e0y c\u1ea5p: \u2026..\/\u2026..\/\u2026 N\u01a1i c\u1ea5p: …. Ng\u00e0y h\u1ebft h\u1ea1n\u00a0(n\u1ebfu c\u00f3)<\/em>:\u2026..\/\u2026..\/\u2026\u00a0<\/p>\n\n\n\n

N\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa:<\/p>\n\n\n\n

S\u1ed1 nh\u00e0, \u0111\u01b0\u1eddng ph\u1ed1\/t\u1ed5\/x\u00f3m\/\u1ea5p\/th\u00f4n: ……………….. <\/p>\n\n\n\n

X\u00e3\/Ph\u01b0\u1eddng\/Th\u1ecb tr\u1ea5n: ……………………………………… <\/p>\n\n\n\n

Qu\u1eadn\/Huy\u1ec7n\/Th\u1ecb x\u00e3\/Th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh: ………… <\/p>\n\n\n\n

T\u1ec9nh\/Th\u00e0nh ph\u1ed1: …………………………………………….. <\/p>\n\n\n\n

Ch\u1ed7 \u1edf hi\u1ec7n t\u1ea1i:………………………………………………… <\/p>\n\n\n\n

S\u1ed1 nh\u00e0, \u0111\u01b0\u1eddng ph\u1ed1\/t\u1ed5\/x\u00f3m\/\u1ea5p\/th\u00f4n: …………………. <\/p>\n\n\n\n

X\u00e3\/Ph\u01b0\u1eddng\/Th\u1ecb tr\u1ea5n: ………………………………………. <\/p>\n\n\n\n

Qu\u1eadn\/Huy\u1ec7n\/Th\u1ecb x\u00e3\/Th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh: …………. <\/p>\n\n\n\n

T\u1ec9nh\/Th\u00e0nh ph\u1ed1: ………………………………………………\u00a0<\/p>\n\n\n\n

\u0110i\u1ec7n tho\u1ea1i (n\u1ebfu c\u00f3)<\/em>…………………. Fax (n\u1ebfu c\u00f3)<\/em>: …… <\/p>\n\n\n\n

Email (n\u1ebfu c\u00f3)<\/em>: ………… Website (n\u1ebfu c\u00f3)<\/em>: …………… <\/p>\n\n\n\n

\u0110\u0103ng k\u00fd h\u1ed9 kinh doanh v\u1edbi c\u00e1c n\u1ed9i dung sau:<\/strong><\/p>\n\n\n\n

1. T\u00ean h\u1ed9 kinh doanh<\/strong> (ghi b\u1eb1ng ch\u1eef in hoa): ……….. <\/em><\/p>\n\n\n\n

2. \u0110\u1ecba \u0111i\u1ec3m kinh doanh:<\/strong><\/p>\n\n\n\n

S\u1ed1 nh\u00e0, ng\u00e1ch, h\u1ebbm, ng\u00f5, \u0111\u01b0\u1eddng ph\u1ed1\/t\u1ed5\/x\u00f3m\/\u1ea5p\/th\u00f4n: ….. <\/p>\n\n\n\n

X\u00e3\/Ph\u01b0\u1eddng\/Th\u1ecb tr\u1ea5n: ………………………………………….. <\/p>\n\n\n\n

Qu\u1eadn\/Huy\u1ec7n\/Th\u1ecb x\u00e3\/Th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh: …………….. <\/p>\n\n\n\n

T\u1ec9nh\/Th\u00e0nh ph\u1ed1: …………………………………………………. <\/p>\n\n\n\n

\u0110i\u1ec7n tho\u1ea1i\u00a0(n\u1ebfu c\u00f3)<\/em>………………… Fax\u00a0(n\u1ebfu c\u00f3)<\/em>: ………\u00a0<\/p>\n\n\n\n

Email (n\u1ebfu c\u00f3)<\/em>: …….  Website (n\u1ebfu c\u00f3)<\/em>: ………………… <\/p>\n\n\n\n

3. Ng\u00e0nh, ngh\u1ec1 kinh doanh<\/strong>: ……………………………… <\/p>\n\n\n\n

4. V\u1ed1n kinh doanh:<\/strong><\/p>\n\n\n\n

T\u1ed5ng s\u1ed1 (b\u1eb1ng s\u1ed1; VN\u0110): …………………………………….. <\/p>\n\n\n\n

Ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh do m\u1ed9t nh\u00f3m c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp; k\u00ea khai theo m\u1eabu):<\/em> G\u1eedi k\u00e8m<\/p>\n\n\n\n

5. S\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng<\/strong> (d\u1ef1 ki\u1ebfn):<\/em> ………………………… <\/p>\n\n\n\n

6. Ch\u1ee7 th\u1ec3 th\u00e0nh l\u1eadp h\u1ed9 kinh doanh<\/strong> (\u0111\u00e1nh d\u1ea5u X v\u00e0o \u00f4 th\u00edch h\u1ee3p):<\/em><\/p>\n\n\n\n

\u25a1 C\u00e1 nh\u00e2n \u25a1 Nh\u00f3m c\u00e1 nh\u00e2n \u25a1 H\u1ed9 gia \u0111\u00ecnh<\/p>\n\n\n\n

7. Th\u00f4ng tin v\u1ec1 c\u00e1c th\u00e0nh vi\u00ean tham gia th\u00e0nh l\u1eadp h\u1ed9 kinh doanh<\/strong> (k\u00ea khai theo m\u1eabu; ch\u1ec9 k\u00ea khai \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh th\u00e0nh l\u1eadp b\u1edfi nh\u00f3m c\u00e1 nh\u00e2n):<\/em> g\u1eedi k\u00e8m.<\/p>\n\n\n\n

T\u00f4i v\u00e0 c\u00e1c c\u00e1 nh\u00e2n tham gia th\u00e0nh l\u1eadp h\u1ed9 kinh doanh cam k\u1ebft:<\/p>\n\n\n\n

– B\u1ea3n th\u00e2n kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u00e1p lu\u1eadt c\u1ea5m kinh doanh; kh\u00f4ng \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh kh\u00e1c; kh\u00f4ng l\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n; kh\u00f4ng l\u00e0 th\u00e0nh vi\u00ean h\u1ee3p danh c\u1ee7a c\u00f4ng ty h\u1ee3p danh (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1ef1 nh\u1ea5t tr\u00ed c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean h\u1ee3p danh c\u00f2n l\u1ea1i)<\/em>;<\/p>\n\n\n\n

– \u0110\u1ecba \u0111i\u1ec3m kinh doanh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu\/quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p c\u1ee7a t\u00f4i v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n\n\n\n

– Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, ch\u00ednh x\u00e1c v\u00e0 trung th\u1ef1c c\u1ee7a n\u1ed9i dung \u0111\u0103ng k\u00fd tr\u00ean.<\/p>\n\n\n\n

\u0110\u1ea0I DI\u1ec6N H\u1ed8 KINH DOANH<\/strong>
(K\u00fd v\u00e0 ghi h\u1ecd t\u00ean)<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Theo: Luatminhkhue.vn<\/p>","protected":false},"excerpt":{"rendered":"

H\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u00e0 m\u1ed9t trong nh\u1eefng h\u00ecnh th\u1ee9c kinh doanh \u0111\u01a1n gi\u1ea3n v\u00e0 ph\u1ed5 bi\u1ebfn t\u1ea1i Vi\u1ec7t Nam. V\u1eady, h\u00ecnh th\u1ee9c kinh doanh n\u00e0y \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o v\u00e0 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd li\u00ean quan kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c Lu\u1eadt Minh Khu\u00ea t\u01b0 v\u1ea5n v\u00e0 gi\u1ea3i \u0111\u00e1p c\u1ee5 th\u1ec3: 1. Quy \u0111\u1ecbnh v\u1ec1 h\u1ed9 kinh doanh ?  Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0Ngh\u1ecb \u0111\u1ecbnh 78\/2015\/N\u0110-CP 14\/9\/2015\u00a0ng\u00e0y th\u00ec: H\u1ed9 kinh doanh do m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c m\u1ed9t nh\u00f3m ng\u01b0\u1eddi g\u1ed3m c\u00e1c c\u00e1 nh\u00e2n l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam \u0111\u1ee7 18 tu\u1ed5i, c\u00f3 n\u0103ng l\u1ef1c h\u00e0nh\u2026<\/p>","protected":false},"author":12,"featured_media":6531,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[136],"class_list":["post-6530","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-khac","tag-tin-tuc"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6530","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=6530"}],"version-history":[{"count":0,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6530\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=6530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=6530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=6530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}