{"id":1302,"date":"2025-11-13T19:54:45","date_gmt":"2025-11-13T12:54:45","guid":{"rendered":"https:\/\/truongthanhgiang.com\/?p=1302"},"modified":"2025-11-13T19:55:02","modified_gmt":"2025-11-13T12:55:02","slug":"giai-the-quyen-va-nghia-vu-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2025\/11\/13\/giai-the-quyen-va-nghia-vu-cua-doanh-nghiep\/","title":{"rendered":"GI\u1ea2I TH\u1ec2- QUY\u1ec0N V\u00c0 NGH\u0128A V\u1ee4 C\u1ee6A DOANH NGHI\u1ec6P"},"content":{"rendered":"\n

1. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n

Doanh nghi\u1ec7p b\u1ecb gi\u1ea3i th\u1ec3 trong tr\u01b0\u1eddng h\u1ee3p: K\u1ebft th\u00fac th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 ghi trong \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty m\u00e0 kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n; Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 khi b\u1ea3o \u0111\u1ea3m thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3, ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c v\u00e0 kh\u00f4ng trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft tranh ch\u1ea5p t\u1ea1i T\u00f2a \u00e1n ho\u1eb7c Tr\u1ecdng t\u00e0i. [1]<\/a><\/p>\n\n\n\n

C\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thanh to\u00e1n theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean sau \u0111\u00e2y: a) C\u00e1c kho\u1ea3n n\u1ee3 l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i kh\u00e1c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 k\u00fd k\u1ebft; b) N\u1ee3 thu\u1ebf; c) C\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c.[2]<\/a><\/p>\n\n\n\n

Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf:  Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd thu\u1ebf c\u00f9ng v\u1edbi \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, \u0111\u0103ng k\u00fd kinh doanh th\u00ec th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf khi: Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n.[3]<\/a><\/p>\n\n\n\n

2. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n

2.1. Quy\u1ec1n v\u1ec1 ho\u00e0n thu\u1ebf<\/p>\n\n\n\n

C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.[4]<\/a><\/p>\n\n\n\n

2.2. Ngh\u0129a v\u1ee5 thu\u1ebf<\/p>\n\n\n\n

Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.[5]<\/a><\/p>\n\n\n\n

Vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 54 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p, ph\u00e1p lu\u1eadt v\u1ec1 h\u1ee3p t\u00e1c x\u00e3 v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e1 s\u1ea3n. Tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf:  Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ho\u1eb7c h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u00f4ng ty; h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c t\u1ed5 ch\u1ee9c thanh l\u00fd doanh nghi\u1ec7p, ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan trong tr\u01b0\u1eddng h\u1ee3p \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty quy \u0111\u1ecbnh ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi g\u1eedi \u0111\u1ec1 ngh\u1ecb gi\u1ea3i th\u1ec3 cho c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n\n\n\n

Tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/p>\n\n\n\n

Doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng theo th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n; h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u00f4ng ty ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty; h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb; qu\u1ea3n tr\u1ecb c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; ho\u1eb7c ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan trong tr\u01b0\u1eddng h\u1ee3p \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty quy \u0111\u1ecbnh ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p ph\u1ea7n thu\u1ebf n\u1ee3.<\/p>\n\n\n\n

3. H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd v\u1ec1 vi\u1ec7c kh\u00f4ng gia h\u1ea1n gi\u1ea5y ph\u00e9p<\/strong><\/p>\n\n\n\n

3.1. Vi ph\u1ea1m, ch\u1ebf t\u00e0i<\/em><\/p>\n\n\n\n

Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau: a) Kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 ghi trong \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty m\u00e0 kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n; b) Kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 khi c\u00f4ng ty kh\u00f4ng c\u00f2n \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh trong th\u1eddi h\u1ea1n 06 th\u00e1ng li\u00ean t\u1ee5c m\u00e0 kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p; c) Kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/p>\n\n\n\n

Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: a) Bu\u1ed9c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; b) Bu\u1ed9c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.[6]<\/a><\/p>\n\n\n\n

3.2. Vi ph\u1ea1m v\u1ec1 kh\u00f4ng gia h\u1ea1n gi\u1ea5y ph\u00e9p\/ gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0<\/em><\/p>\n\n\n\n

Ph\u1ea1t ti\u1ec1n t\u1eeb 70.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau: a) L\u1eadp h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng h\u1ee3p ph\u00e1p, kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, ch\u1ea5p thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 \u0111\u1ed3ng th\u1eddi v\u1edbi ch\u1ea5p thu\u1eadn nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ea5p thu\u1eadn nh\u00e0 \u0111\u1ea7u t\u01b0; b) Kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 trong tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0m thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0; c) Kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5p thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, ch\u1ea5p thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 \u0111\u1ed3ng th\u1eddi v\u1edbi ch\u1ea5p thu\u1eadn nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ea5p thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.[7]<\/a><\/p>\n\n\n\n

(h\u1ebft h\u1ea1n gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, nh\u00e0 \u0111\u1ea7u t\u01b0 mu\u1ed1n ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh, gia h\u1ea1n th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0)<\/p>\n\n\n\n

3.3<\/em>. Vi ph\u1ea1m v\u1ec1 kh\u00f4ng gia h\u1ea1n gi\u1ea5y ph\u00e9p kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/em><\/p>\n\n\n\n

Th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 17\/2022\/N\u0110-CP, ng\u00e0y 31 th\u00e1ng 01 n\u0103m 2022: bao g\u1ed3m ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh; v\u00e0 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh.<\/p>\n\n\n\n

(26-01-2024)<\/em><\/p>\n\n\n\n

\n\n\n\n

[1]<\/a> \u0110i\u1ec1u 207 Lu\u1eadt doanh nghi\u1ec7p 2020<\/p>\n\n\n\n

[2]<\/a> \u0110i\u1ec1u 208 Lu\u1eadt doanh nghi\u1ec7p 2020<\/p>\n\n\n\n

[3]<\/a> \u0110i\u1ec1u 39 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 2019<\/p>\n\n\n\n

[4]<\/a> \u0110i\u1ec1u 1 th\u00f4ng t\u01b0 B\u1ed9 t\u00e0i ch\u00ednh s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015<\/p>\n\n\n\n

[5]<\/a> Kho\u1ea3n 70 Th\u00f4ng t\u01b0 B\u1ed9 t\u00e0i ch\u00ednh 39\/2018\/TT-BTC<\/p>\n\n\n\n

[6]<\/a> \u0110i\u1ec1u 58 Ngh\u1ecb \u0111\u1ecbnh ch\u00ednh ph\u1ee7 122\/2021<\/p>\n\n\n\n

[7]<\/a> \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh ch\u00ednh ph\u1ee7 122\/2021<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p Doanh nghi\u1ec7p b\u1ecb gi\u1ea3i th\u1ec3 trong tr\u01b0\u1eddng h\u1ee3p: K\u1ebft th\u00fac th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 ghi trong \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty m\u00e0 kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n; Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 khi b\u1ea3o \u0111\u1ea3m thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3, ngh\u0129a 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