{"id":6459,"date":"2026-04-04T06:29:43","date_gmt":"2026-04-04T13:29:43","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6459"},"modified":"2026-04-04T06:29:45","modified_gmt":"2026-04-04T13:29:45","slug":"lien-doanh-va-lien-danh-cac-dac-diem-phap-ly-can-nhan-biet","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/lien-doanh-va-lien-danh-cac-dac-diem-phap-ly-can-nhan-biet\/","title":{"rendered":"Li\u00ean doanh v\u00e0 Li\u00ean danh. C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd c\u1ea7n nh\u1eadn bi\u1ebft"},"content":{"rendered":"\n
\"Li\u00ean<\/figure>\n\n\n\n

I. Kh\u00e1i ni\u1ec7m v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m<\/strong><\/h2>\n\n\n\n

1. Kh\u00e1i ni\u1ec7m v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m<\/strong><\/h3>\n\n\n\n

– C\u0103n c\u1ee9 t\u1ea1i M\u1ee5c 03 Chu\u1ea9n m\u1ef1c s\u1ed1 08 Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 s\u00e1u (06) Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (\u0111\u1ee3t 3): \u201cLi\u00ean doanh l\u00e0 th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng c\u1ee7a hai ho\u1eb7c nhi\u1ec1u b\u00ean \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, m\u00e0 ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh\u201d<\/p>\n\n\n\n

– C\u00e1c h\u00ecnh th\u1ee9c li\u00ean doanh theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 03 Chu\u1ea9n m\u1ef1c s\u1ed1 08 Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC g\u1ed3m:<\/p>\n\n\n\n

+ H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t;<\/p>\n\n\n\n

+ H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t;<\/p>\n\n\n\n

+ H\u1ee3p \u0111\u1ed3ng li\u00ean doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u00e0nh l\u1eadp c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/p>\n\n\n\n

2. H\u1ee3p \u0111\u1ed3ng li\u00ean danh<\/strong><\/h3>\n\n\n\n

Thu\u1eadt ng\u1eef li\u00ean danh l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef \u0111\u01b0\u1ee3c s\u1eed dung nhi\u1ec1u trong Lu\u1eadt \u0110\u1ea5u th\u1ea7u v\u00e0 \u0111\u1ed1i chi\u1ebfu theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 26 \u0110i\u1ec1u 4 Lu\u1eadt \u0110\u1ea5u th\u1ea7u 2023 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2024, 2025: \u201cNh\u00e0 th\u1ea7u l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ho\u1eb7c k\u1ebft h\u1ee3p gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n v\u1edbi nhau theo h\u00ecnh th\u1ee9c li\u00ean danh tr\u00ean c\u01a1 s\u1edf th\u1ecfa thu\u1eadn li\u00ean danh tham d\u1ef1 th\u1ea7u, \u0111\u1ee9ng t\u00ean d\u1ef1 th\u1ea7u v\u00e0 tr\u1ef1c ti\u1ebfp k\u00fd, th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng n\u1ebfu \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn\u201d.\u00a0<\/p>\n\n\n\n

Li\u00ean danh l\u00e0 vi\u1ec7c h\u1ee3p t\u00e1c c\u1ee7a hai ho\u1eb7c nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1ee9ng t\u00ean \u0111\u1ec3 c\u00f9ng nhau d\u1ef1 th\u1ea7u v\u00e0 th\u1ef1c hi\u1ec7n g\u00f3i th\u1ea7u l\u00e0 m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 d\u1ef1 \u00e1n theo h\u1ed3 s\u01a1 m\u1eddi th\u1ea7u, m\u00e0 n\u1ebfu ch\u1ec9 m\u1ed9t doanh nghi\u1ec7p th\u00ec kh\u00f4ng \u0111\u1ee7 kh\u1ea3 n\u0103ng l\u1ef1c th\u1ef1c hi\u1ec7n g\u00f3i th\u1ea7u \u0111\u00f3<\/p>\n\n\n\n

Theo \u0111\u00f3 li\u00ean danh \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp tr\u00ean c\u01a1 s\u1edf th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1c b\u00ean \u0111\u1ec3 h\u00ecnh th\u00e0nh li\u00ean danh tham d\u1ef1 th\u1ea7u. \u0110\u1ed3ng th\u1eddi, th\u1ecfa thu\u1eadn li\u00ean danh c\u1ee7a c\u00e1c b\u00ean \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 ph\u00e1t sinh hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd th\u00f4ng qua h\u00ecnh th\u1ee9c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n

C\u0103n c\u1ee9 kho\u1ea3n 25 \u0110i\u1ec1u 4 Lu\u1eadt \u0110\u1ea5u th\u1ea7u 2023 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2024, 2025: \u201cNh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ed9c l\u1eadp ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0 li\u00ean danh\u201d. Theo \u0111\u00f3, nh\u00e0 \u0111\u1ea7u t\u01b0 li\u00ean danh \u0111\u01b0\u1ee3c xem l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0<\/p>\n\n\n\n

II. So s\u00e1nh H\u1ee3p \u0111\u1ed3ng Li\u00ean doanh v\u00e0 H\u1ee3p \u0111\u1ed3ng Li\u00ean danh<\/strong><\/h2>\n\n\n\n

– Gi\u1ed1ng nhau:<\/strong> Li\u00ean doanh v\u00e0 Li\u00ean danh \u0111\u1ec1u l\u00e0 s\u1ef1 li\u00ean k\u1ebft b\u1eb1ng h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai ho\u1eb7c nhi\u1ec1u ph\u00e1p nh\u00e2n \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 th\u01b0\u01a1ng m\u1ea1i.<\/p>\n\n\n\n

– Kh\u00e1c nhau:<\/strong><\/p>\n\n\n\n

STT<\/strong><\/td>Ti\u00eau ch\u00ed<\/strong><\/td>Li\u00ean danh<\/strong><\/td>Li\u00ean doanh<\/strong><\/td><\/tr>
1<\/td>Ch\u1ee7 th\u1ec3 tham gia<\/td>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u trong n\u01b0\u1edbc ho\u1eb7c s\u1eed d\u1ee5ng nh\u00e0 th\u1ea7u ph\u1ee5 trong n\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7<\/td>Nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c gi\u1eefa c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0<\/td><\/tr>
2<\/td>M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/td>\u0110\u1ec3 c\u00e1c Nh\u00e0 th\u1ea7u ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tham gia d\u1ef1 th\u1ea7u c\u00f3 c\u01a1 h\u1ed9i c\u1ea1nh tranh, h\u1ee3p t\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n. Ho\u1eb7c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c c\u1ee7a Nh\u00e0 th\u1ea7u kh\u00f4ng \u0111\u1ee7 d\u1ef1 th\u1ea7u ho\u1eb7c kh\u00f4ng \u0111\u1ee7 v\u1ed1n<\/td>Th\u00e0nh l\u1eadp, ho\u1eb7c kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n v\u1edbi c\u01a1 s\u1edf li\u00ean doanh ho\u1ea1t \u0111\u1ed9ng kinh doanh, li\u00ean doanh t\u00e0i s\u1ea3n, h\u1ee3p t\u00e1c l\u00e2u d\u00e0i, kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf m\u1ed9t v\u00e0i d\u1ef1 \u00e1n r\u1ed3i k\u1ebft th\u00fac.<\/td><\/tr>
3<\/td>Quan h\u1ec7 ph\u00e1p lu\u1eadt<\/td>Quan h\u1ec7 \u0111\u1ea5u th\u1ea7u<\/td>Quan h\u1ec7 \u0111\u1ea7u t\u01b0<\/td><\/tr>
4<\/td>N\u1ed9i dung<\/td>Th\u00f4ng th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng li\u00ean danh th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean tham gia, g\u1ed3m c\u00e1c n\u1ed9i dung ch\u00ednh sau:
– M\u1ee5c \u0111\u00edch li\u00ean danh
– Th\u1eddi h\u1ea1n
– Tr\u00e1ch nhi\u1ec7m c\u1ee7a th\u00e0nh vi\u00ean \u0111\u1ee9ng \u0111\u1ea7u
– Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean tham gia<\/td>		Quy \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 sau:
(a) H\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng, th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh;
(b) Vi\u1ec7c ch\u1ec9 \u0111\u1ecbnh Ban qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf c\u1ee7a li\u00ean doanh v\u00e0 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh;
(c) Ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh; v\u00e0
(d) Vi\u1ec7c ph\u00e2n chia s\u1ea3n ph\u1ea9m, thu nh\u1eadp, chi ph\u00ed ho\u1eb7c k\u1ebft qu\u1ea3 c\u1ee7a li\u00ean doanh cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh.<\/td><\/tr>
5<\/td>H\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd<\/td>Kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi<\/td>Th\u00e0nh l\u1eadp ho\u1eb7c kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi<\/td><\/tr>
6<\/td>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/td>Lu\u1eadt \u0110\u1ea5u th\u1ea7u<\/td>Lu\u1eadt \u0110\u1ea7u t\u01b0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

III. M\u1ed9t s\u1ed1 l\u01b0u \u00fd<\/strong><\/h2>\n\n\n\n

1. \u0110\u1ed1i v\u1edbi li\u00ean danh:<\/h3>\n\n\n\n

– Trong h\u1ee3p \u0111\u1ed3ng li\u00ean danh, th\u1ecfa thu\u1eadn li\u00ean danh ph\u1ea3i quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a th\u00e0nh vi\u00ean \u0111\u1ee9ng \u0111\u1ea7u li\u00ean danh v\u00e0 tr\u00e1ch nhi\u1ec7m chung, tr\u00e1ch nhi\u1ec7m ri\u00eang c\u1ee7a t\u1eebng th\u00e0nh vi\u00ean trong li\u00ean danh \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 ph\u1ea1m vi c\u1ee7a g\u00f3i th\u1ea7u<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p li\u00ean danh tham d\u1ef1 th\u1ea7u, t\u1eebng th\u00e0nh vi\u00ean trong li\u00ean danh c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n b\u1ea3o \u0111\u1ea3m d\u1ef1 th\u1ea7u ri\u00eang ho\u1eb7c th\u1ecfa thu\u1eadn \u0111\u1ec3 m\u1ed9t th\u00e0nh vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n b\u1ea3o \u0111\u1ea3m d\u1ef1 th\u1ea7u cho th\u00e0nh vi\u00ean \u0111\u00f3 v\u00e0 cho th\u00e0nh vi\u00ean kh\u00e1c trong li\u00ean danh<\/p>\n\n\n\n

– T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a b\u1ea3o \u0111\u1ea3m d\u1ef1 th\u1ea7u kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb y\u00eau c\u1ea7u trong h\u1ed3 s\u01a1 m\u1eddi th\u1ea7u.<\/p>\n\n\n\n

– T\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean tham gia li\u00ean danh ph\u1ea3i tr\u1ef1c ti\u1ebfp k\u00fd, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) v\u00e0o c\u00e1c v\u0103n b\u1ea3n, h\u1ee3p \u0111\u1ed3ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a li\u00ean danh<\/p>\n\n\n\n

2. \u0110\u1ed1i v\u1edbi li\u00ean doanh: <\/h3>\n\n\n\n

Th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 ch\u1ec9 \u0111\u1ecbnh r\u00f5 m\u1ed9t trong c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u1ea3m nhi\u1ec7m vi\u1ec7c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c qu\u1ea3n l\u00fd li\u00ean doanh. B\u00ean \u0111i\u1ec1u h\u00e0nh li\u00ean doanh kh\u00f4ng ki\u1ec3m so\u00e1t li\u00ean doanh, m\u00e0 th\u1ef1c hi\u1ec7n trong khu\u00f4n kh\u1ed5 nh\u1eefng ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean nh\u1ea5t tr\u00ed tr\u00ean c\u01a1 s\u1edf th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng v\u00e0 \u1ee7y nhi\u1ec7m cho b\u00ean \u0111i\u1ec1u h\u00e0nh. N\u1ebfu b\u00ean \u0111i\u1ec1u h\u00e0nh li\u00ean doanh c\u00f3 to\u00e0n quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf th\u00ec b\u00ean \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi ki\u1ec3m so\u00e1t v\u00e0 khi \u0111\u00f3 kh\u00f4ng t\u1ed3n t\u1ea1i li\u00ean doanh.<\/p>\n\n\n\n

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C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM <\/a>\u2013 DNP VIET NAM LAW FIRM<\/a><\/strong><\/p>\n\n\n\n

\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, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<\/p>\n\n\n\n

\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n).<\/p>\n\n\n\n

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I. Kh\u00e1i ni\u1ec7m v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m 1. Kh\u00e1i ni\u1ec7m v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m – C\u0103n c\u1ee9 t\u1ea1i M\u1ee5c 03 Chu\u1ea9n m\u1ef1c s\u1ed1 08 Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 s\u00e1u (06) Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (\u0111\u1ee3t 3): […]<\/p>\n","protected":false},"author":1,"featured_media":6460,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249,258],"tags":[],"class_list":["post-6459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-an-pham","category-tai-lieu"],"yoast_head":"\nLi\u00ean doanh v\u00e0 Li\u00ean danh. 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