{"id":5735,"date":"2025-04-26T21:33:33","date_gmt":"2025-04-27T04:33:33","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=5735"},"modified":"2025-04-27T18:59:17","modified_gmt":"2025-04-28T01:59:17","slug":"cong-ty-me-nuoc-ngoai-dau-tu-mo-hinh-cong-ty-con-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/cong-ty-me-nuoc-ngoai-dau-tu-mo-hinh-cong-ty-con-tai-viet-nam\/","title":{"rendered":"T\u01b0 c\u00e1ch ph\u00e1p l\u00fd v\u00e0 gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i khi \u0111\u1ea7u t\u01b0 theo m\u00f4 h\u00ecnh c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"\n<p>Vi\u1ec7c hi\u1ec3u r\u00f5 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd v\u00e0 gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i khi \u0111\u1ea7u t\u01b0 theo m\u00f4 h\u00ecnh c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch \u0111\u1ea7u t\u01b0. B\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\/\">DNP Vi\u1ec7t Nam Law Firm<\/a> s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c kh\u00eda c\u1ea1nh ph\u00e1p l\u00fd li\u00ean quan nh\u1eb1m h\u1ed7 tr\u1ee3 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 kinh doanh b\u1ec1n v\u1eefng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-bc8f06b6aeb9b47765422f9ebede1b95\" id=\"h-1-khai-ni\u1ec7m\"><strong>1. Kh\u00e1i ni\u1ec7m<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-9adfdc1ee0a434a6c132325db8d7143d\" id=\"h-1-1-c\u01a1-s\u1edf-phap-ly-theo-kho\u1ea3n-1-di\u1ec1u-195-lu\u1eadt-doanh-nghi\u1ec7p-2020\"><em>1.1. C\u01a1 s\u1edf ph\u00e1p l\u00fd: Theo kho\u1ea3n 1 \u0110i\u1ec1u 195 Lu\u1eadt Doanh nghi\u1ec7p 2020:<\/em><\/h3>\n\n\n\n<p>C\u00f4ng ty m\u1eb9 l\u00e0 ph\u00e1p nh\u00e2n \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty con;<\/li>\n\n\n\n<li>C\u00f3 quy\u1ec1n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m \u0111a s\u1ed1 ho\u1eb7c to\u00e0n b\u1ed9 th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00f4ng ty con;<\/li>\n\n\n\n<li>C\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty con.<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i ra:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f4ng ty con, m\u1eb7c d\u00f9 ch\u1ecbu s\u1ef1 chi ph\u1ed1i v\u00e0 ki\u1ec3m so\u00e1t t\u1eeb c\u00f4ng ty m\u1eb9, v\u1eabn l\u00e0 ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp, c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd ri\u00eang v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p 2020.<\/li>\n\n\n\n<li>M\u1ed1i quan h\u1ec7 gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con cho ph\u00e9p c\u00f4ng ty m\u1eb9 ki\u1ec3m so\u00e1t chi\u1ebfn l\u01b0\u1ee3c v\u00e0 qu\u1ea3n tr\u1ecb, nh\u01b0ng kh\u00f4ng l\u00e0m m\u1ea5t \u0111i t\u00ednh t\u1ef1 ch\u1ee7 ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty con.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-661bfe6965b9636f3132c2182eca5fec\" id=\"h-1-2-c\u01a1-s\u01a1-phap-ly-theo-di\u1ec1u-21-lu\u1eadt-d\u1ea7u-t\u01b0-2020\"><em>1.2. C\u01a1 s\u01a1 ph\u00e1p l\u00fd: Theo \u0110i\u1ec1u 21 Lu\u1eadt \u0110\u1ea7u t\u01b0 2020:<\/em><\/h2>\n\n\n\n<p>C\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam th\u00f4ng qua hai h\u00ecnh th\u1ee9c ch\u00ednh nh\u1eb1m thi\u1ebft l\u1eadp ho\u1eb7c ki\u1ec3m so\u00e1t c\u00f4ng ty con:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u1edbi:<\/strong> V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n th\u00e0nh l\u1eadp c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (TNHH) t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed;<\/li>\n\n\n\n<li><strong>G\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n ho\u1eb7c ph\u1ea7n v\u1ed1n g\u00f3p<\/strong> c\u1ee7a m\u1ed9t c\u00f4ng ty hi\u1ec7n h\u1eefu t\u1ea1i Vi\u1ec7t Nam nh\u1eb1m gi\u00e0nh quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n\n\n\n<p>C\u00e1c c\u00f4ng ty con \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp ho\u1eb7c ki\u1ec3m so\u00e1t theo hai h\u00ecnh th\u1ee9c tr\u00ean:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ec1u c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd \u0111\u1ed9c l\u1eadp;<\/li>\n\n\n\n<li>Ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p 2020 v\u00e0 Lu\u1eadt \u0110\u1ea7u t\u01b0 2020.<\/li>\n<\/ul>\n\n\n\n<p>Nh\u01b0 v\u1eady, m\u00f4 h\u00ecnh c\u00f4ng ty con mang l\u1ea1i s\u1ef1 linh ho\u1ea1t cho c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i trong vi\u1ec7c tri\u1ec3n khai chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-0e058603767a652a1e7e088e786a38e3\" id=\"h-2-gi\u1edbi-h\u1ea1n-trach-nhi\u1ec7m-c\u1ee7a-cong-ty-m\u1eb9-n\u01b0\u1edbc-ngoai\"><br>2. <strong>Gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-9a5f936bfd85fccf289202400570f893\" id=\"h-2-1-t\u01b0-cach-phap-ly-d\u1ed9c-l\u1eadp\">2.1. T\u01b0 c\u00e1ch ph\u00e1p l\u00fd \u0111\u1ed9c l\u1eadp<\/h3>\n\n\n\n<p>C\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con l\u00e0 hai ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp, c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ri\u00eang bi\u1ec7t (kho\u1ea3n 2 \u0110i\u1ec1u 194).<\/p>\n\n\n\n<p>C\u00f4ng ty m\u1eb9 th\u1ef1c hi\u1ec7n quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 v\u1edbi t\u01b0 c\u00e1ch:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee7 s\u1edf h\u1eefu trong c\u00f4ng ty TNHH;<\/li>\n\n\n\n<li>Th\u00e0nh vi\u00ean trong c\u00f4ng ty h\u1ee3p danh;<\/li>\n\n\n\n<li>C\u1ed5 \u0111\u00f4ng trong c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/li>\n<\/ul>\n\n\n\n<p>C\u00f4ng ty m\u1eb9 kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00f4ng ty con, tr\u1eeb khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c;<\/li>\n\n\n\n<li>Ho\u1eb7c thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/li>\n<\/ul>\n\n\n\n<p>C\u00e1c giao d\u1ecbch, h\u1ee3p \u0111\u1ed3ng v\u00e0 quan h\u1ec7 gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con ph\u1ea3i:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ed9c l\u1eadp;<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n b\u00ecnh \u0111\u1eb3ng, theo \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 th\u1ec3 ph\u00e1p l\u00fd \u0111\u1ed9c l\u1eadp (kho\u1ea3n 1, 2 \u0110i\u1ec1u 196).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-e50d6a7ea7de3e327f8ab2353384c54d\" id=\"h-2-2-trach-nhi\u1ec7m-lien-d\u1edbi-trong-tr\u01b0\u1eddng-h\u1ee3p-ngo\u1ea1i-l\u1ec7\">2.2. Tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi trong tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f4ng ty m\u1eb9 c\u00f3 th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng n\u1ebfu:\n<ul class=\"wp-block-list\">\n<li>Can thi\u1ec7p v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n,<\/li>\n\n\n\n<li>\u00c9p c\u00f4ng ty con kinh doanh tr\u00e1i th\u00f4ng l\u1ec7 ho\u1eb7c kh\u00f4ng sinh l\u1ee3i,<\/li>\n\n\n\n<li>G\u00e2y thi\u1ec7t h\u1ea1i m\u00e0 kh\u00f4ng b\u1ed3i th\u01b0\u1eddng h\u1ee3p l\u00fd trong n\u0103m t\u00e0i ch\u00ednh (kho\u1ea3n 3).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>N\u1ebfu m\u1ed9t c\u00f4ng ty con kh\u00e1c h\u01b0\u1edfng l\u1ee3i t\u1eeb h\u00e0nh vi g\u00e2y thi\u1ec7t h\u1ea1i, c\u00f4ng ty \u0111\u00f3 ph\u1ea3i li\u00ean \u0111\u1edbi v\u1edbi c\u00f4ng ty m\u1eb9 \u0111\u1ec3 ho\u00e0n tr\u1ea3 kho\u1ea3n l\u1ee3i (kho\u1ea3n 6).<\/li>\n\n\n\n<li>Ch\u1ee7 n\u1ee3 ho\u1eb7c th\u00e0nh vi\u00ean\/c\u1ed5 \u0111\u00f4ng n\u1eafm \u22651% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty con c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u c\u00f4ng ty m\u1eb9 b\u1ed3i th\u01b0\u1eddng n\u1ebfu kh\u00f4ng t\u1ef1 nguy\u1ec7n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 (kho\u1ea3n 5).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-0e8222e58665a3211f6fe26a6db75fbf\" id=\"h-2-3-gi\u1edbi-h\u1ea1n-v\u1ec1-s\u1edf-h\u1eefu-cheo\">2.3. Gi\u1edbi h\u1ea1n v\u1ec1 s\u1edf h\u1eefu ch\u00e9o<\/h3>\n\n\n\n<p>C\u00f4ng ty con kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n ho\u1eb7c mua c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty m\u1eb9. \u0110\u1ed3ng th\u1eddi, c\u00e1c c\u00f4ng ty con thu\u1ed9c c\u00f9ng m\u1ed9t c\u00f4ng ty m\u1eb9 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi g\u00f3p v\u1ed1n ho\u1eb7c mua c\u1ed5 ph\u1ea7n \u0111\u1ec3 s\u1edf h\u1eefu ch\u00e9o l\u1eabn nhau. C\u00e1c quy \u0111\u1ecbnh n\u00e0y gi\u00fap duy tr\u00ec s\u1ef1 \u0111\u1ed9c l\u1eadp trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, tr\u00e1nh c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn l\u1ea1m d\u1ee5ng quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1eb7c che gi\u1ea5u l\u1ee3i \u00edch kinh t\u1ebf.<\/p>\n\n\n\n<p>Ngo\u00e0i tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi theo quy \u0111\u1ecbnh t\u1ea1i <em>\u0110i\u1ec1u 196 Lu\u1eadt Doanh nghi\u1ec7p 2020<\/em>, c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty con nh\u01b0 <strong>vi ph\u1ea1m trong tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft<\/strong> ho\u1eb7c <strong>vi ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c<\/strong>. \u0110\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro, c\u00f4ng ty m\u1eb9 c\u1ea7n thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd v\u00e0 tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n\n\n\n<p><em>C\u01a1 s\u1edf ph\u00e1p l\u00fd: kho\u1ea3n 2 \u0110i\u1ec1u 195 Lu\u1eadt Doanh nghi\u1ec7p 2020<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-fa6911de5df99440593a527101abdce1\" id=\"h-3-giao-d\u1ecbch-lien-k\u1ebft-gi\u1eefa-cong-ty-m\u1eb9-va-cong-ty-con\"><strong>3. Giao d\u1ecbch li\u00ean k\u1ebft gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con<\/strong><\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, nh\u01b0 gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con. Nh\u1eb1m ph\u00f2ng ng\u1eeba h\u00e0nh vi chuy\u1ec3n gi\u00e1, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng, \u0111\u1ea3m b\u1ea3o m\u1ee9c gi\u00e1 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n\n\n\n<p>Doanh nghi\u1ec7p c\u0169ng c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 quan h\u1ec7 v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p Coca-Cola Vi\u1ec7t Nam (2007\u20132015) l\u00e0 minh ch\u1ee9ng r\u00f5 r\u00e0ng v\u1ec1 r\u1ee7i ro ph\u00e1p l\u00fd n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh. C\u00f4ng ty n\u00e0y th\u1ef1c hi\u1ec7n nhi\u1ec1u giao d\u1ecbch mua nguy\u00ean li\u1ec7u t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft v\u1edbi gi\u00e1 chi\u1ebfm 70\u201385% gi\u00e1 v\u1ed1n, d\u1eabn \u0111\u1ebfn vi\u1ec7c li\u00ean t\u1ee5c b\u00e1o l\u1ed7 d\u00f9 doanh thu t\u0103ng. C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh Coca-Cola kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh k\u1ebft qu\u1ea3 kinh doanh theo bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111\u00e3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u1ea5n \u0111\u1ecbnh gi\u00e1, truy thu thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n<p>Do \u0111\u00f3, trong m\u00f4 h\u00ecnh c\u00f4ng ty con, c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd \u0111\u1ec3 tr\u00e1nh tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1ec1n v\u1eefng t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>DNP Vi\u1ec7t Nam Law Firm cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p, cung c\u1ea5p gi\u1ea3i ph\u00e1p ph\u00e1p l\u00fd to\u00e0n di\u1ec7n \u0111\u1ec3 h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 hi\u1ec7u qu\u1ea3 v\u00e0 an to\u00e0n.<\/p>\n\n\n\n<p>N\u1ed9i dung tr\u00ean mang t\u00ednh ch\u1ea5t tr\u00ean tham kh\u1ea3o, Qu\u00fd Kh\u00e1ch h\u00e0ng\/Qu\u00fd \u0110\u1ed1i t\u00e1c vui l\u00f2ng li\u00ean h\u1ec7 d\u01b0\u1edbi th\u00f4ng tin d\u01b0\u1edbi \u0111\u00e2y<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n\n\n\n<p><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<br><\/strong>\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh Ph\u01b0\u1edbc, Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<br>\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n)<br>\ud83d\udce9 Email: info@dnp-law.com.<br>Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\">https:\/\/www.dnp-law.com\/vi\/<\/a><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c hi\u1ec3u r\u00f5 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd v\u00e0 gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i khi \u0111\u1ea7u t\u01b0 theo m\u00f4 h\u00ecnh c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch \u0111\u1ea7u t\u01b0. B\u00e0i vi\u1ebft n\u00e0y, DNP Vi\u1ec7t [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5738,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5735","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-nguyen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 m\u00f4 h\u00ecnh c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam<\/title>\n<meta name=\"description\" content=\"T\u01b0 c\u00e1ch ph\u00e1p l\u00fd v\u00e0 gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i khi \u0111\u1ea7u t\u01b0 m\u00f4 h\u00ecnh c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 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