Chuyên đề 1: Pháp luật kinh tế và luật doanh nghiệp

Chuyªn ®Ò 1
ph¸p luËt vÒ kinh tÕ Vµ LUËT DOANH
NGHIÖP
Phần 1
PHÁP LUẬT VỀ DOANH NGHIỆP
 !
!"#$%&'()*#+$,-.&
/0'-12&31/+4,1"567 *"
68'!/+9553:1,;
9 *"  *<"=>,5
4??"*36@A%&'BC
$3D'=6 */+9&E
,55*;F"G'64-.&-1H0C
$IJ
 !"
#$%#&'())*+,
,*-#./''!
01234"'5'2
63(!K;+*64-.&-1H0L5
$6MIJ1/,7*'#'*8,
&'9#:82;*': *)'
(:*+
 
!"#$%#&'()
)*+,,*-#./'
'!0K-$ !!
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$'65B6P *"!6.+$,Q&
$#:NRB"6-1?H04)*?J<'
(=:*>-&'9.?>
7#&'():!'','!@AB'

*@&'C'/ADE,:(FG:6F>+
H=&'$*?(=:-=&'!#4"'
4$(=:8$$+
:+80I6+&'$FJ,(=
7'!463,7+2!6
/:!=+' &'!FK'L=:
82;@FM;K-?S$*
*"5"<! *"6*;
T
Q4U*.O *"4N*E1 *" *
'3@S *" *V"#"4!*.
&B)*W<X*"Y;/NW< *"
Y955N7N14.*=6"5"Z<9"5
674?N[3"N\S *"&5"#;
W<X*"Y5" G*5*.O *"%3
.*=6 *NOCS5"#47*53
3V'64D35'-14@6&
"567,! * *6]B15!"5"<=
B4D'4$656**.&31B
*4"G:6*!$6$
HQ2+4"^9"5!,45*1<"3*
"4?69&<"4?""# "G*
=6 *.4N.4NOC4$4=*5'
3:B" _?3.6*3*;
I. NHỮNG VẤN ĐỀ CHUNG VỀ DOANH NGHIỆP
1. Khái niệm doanh nghiệp
F)*W<X*"Y4 *"9$(:
?]6]4?314?6G3@* $$49Z *
)*,$'"5"<`GD5*.& *
T

;
X*"?Sa7"5"ZN13I
,:4?5'7"5"Z&<"b
 *"95<"5"5"Zc<"Z
*d)*6O4'G *"5"<,$b
*.& *`G]'9<=e*.
&' *";
2. Phân loại doanh nghiệp
2?55"*. *"'3I
:*DB3@SGD*.&' *"4
*"9I *" *"=;
:*5"5"Z' *"4 *"9"
I *"?5"5" *"=?5"5"
;
:*".6531c:&$65
316**.& *''3@S *"d4 *"9
I *"$65S. *"$656*
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 :*B'3@S":?"* *
"4 *"9I *"&'3@Sc *"
4=65S.&]d *"!'3@S
c="#4=F+QQ]6@]4=9" d;
1

m*1T-!nW<X*"Y
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:**.O:*.&4 *"9
I2="#b=65S.4=9" b *"
;
3. Văn bản pháp luật về thành lập, tổ chức quản lý và hoạt động của doanh
nghiệp
/<"4:,1Z*.&' *"5" G)*,
$'W<X*"Y4W<-#Y;+*6?5N1
],I+$$ToTo+-A2pToToT'2D"' _
&3!'W<X*"b+$$nqoTo+-A2pTY5
nT'2D"'!Z *"b+$$3Troso+-A2p
5ts'2D"',$ _&
3!'W<#b+$$3TToso+-A2pT5ts'
2D"',$Z.47ZuB:<#
'5 *"?#*)*,$'W<X*
"W<-#;
F69"-!,2&8%&'(/+
]?,$5!E346O4'G!<"4Z
 *4B3@S,!' *4O5" G)*5,$
'-!,?;F6*69"453*"?&
5"O5" G)*& <9
 *"#;
F69"?35S5,$'W<X*"5
<a^3!E346O4'G!<"4Z
*b!B:,1Z4v,!'5,,1Z&N& *
"4,!' *4B.17 *"O5" G)*
,$'<?I
dW<25:D Gb
NdW<X#Db

dW<Q=  G/+b
dW<HBN1b
dW<R5*Db
)dW<u5* Gb
dW<2:*5dW<m *N1*7dW<W<3b
dW<2=:b
dW<3\4N35<]6]5<a^5;
4. Thành lập doanh nghiệp và đăng ký kinh doanh
/]#']V * *4<" *"9*
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="5"<;25,$!<" *"&a`N1*1
,! * *'#4a5"15":]#',1Z
 *"4N*ES& N13I
 !"
q
FB15:"5"4E1 *"?#*
./+4="NZ$e6G3@DU54=
"N6P,$!?,!<"4<" *
"./+)*,$'W<X*";F]4*1-!Tq
'W<X*"Y,$IJF:453=9
,!<",1Z *"./+I
d2,4$9L6 /+3\ G
317<" *" *96]*,4$
Ob
Nd25N&4=:)*,$'"5"<!5N&4=:b
d(,4.3(,4,]"4=,"86*5
,4$&w& /+b3(,4.3(,]"
6*5,4$&2= /+b
d25N&%.*4,1Z"G6*5 *"Tx3@S
46>S9\. )*y,!7,1Z"#

?"'+. *"5b
d+]bN$. 3*aN$B
 3b
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A2,4$&9L6 3\ G31
?"* *"796]*,4$Ob
A259=9,!?"* *")*,$'
"5"<!5N&4=:
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* *";F)*, $.-!t +$$3nqoTo+-A2p
TYonoT'2D"'!Z *"4Z *' *
"9.,Z *B"e *" 
$a6G3@DcU,Z *B"ed;
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q
4E
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*;2,Z *?65)zE3Z *
B"B:<Z *6*.47>
<E3b>B"B:<Z *O=N5*N`
N1*<" *"N;F=N5*"1]6MZ *5]#
3\4N3;2,Z *)z$65!D9"
'E3B"B:<Z *b=9]#

<" *"&"]5B5=,$;
2
m*1n-!TqW<X*"Y
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H)5!>-!Ts-!qW<X*"Y
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X*"9B"B:<Z *?'5!
3I
A+4!Z *=&(B *b
AF]' *"9a)*P,$'"5"<
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A2?6G3@D)*,$b
A2?E3Z *9")*,$'"5"<b
A+&"'"DZ *)*,$'"5"<;
mZ *4 *"9]*3Z *
9B"B:<Z *;m7>
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<Z *4 *"95*.& *;-
4!"5"<,$"1?!O *"e9
 *4!??'!)*,$;
-! *]# *""1?*a"1
 *4!G7497N`B"z" *4B
:<'! *4:e!4:<N1*765
!"4]#!"5"$*a]#5
Y
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! *92D"',$.+$$3ToTo+-A2p
ToToT;+ *" *='!)*,

$O2'$Q&E]*a2'$=u5oF5
c=65S.d42'$Q&E,16$u5
oF5c="#d4B15]9" c
=9" d'3@S *"c *"d
"1^]$656"5"<! *?;
.N7>9B"B:<Z
*4 *""1=N& Z *6].=
*"',Z **a&6*5*.N5**a
N5*\6*N3]"!5& '3I
AF] *"b
A-$e6G3@D' *"454"8. b
A+4! *b
A/!=65S.4=9" b3"#
56$"#%?"3"#9,!"5=
"#b#N# *"b"5"$ *
" *4!8["1?"5"$b
AQU4]4$e4,$43uB: 4&*a:
59""5"543,$<"*a3Z *'
'3@S4']*a=35<"b
AQU4]4$e6P4,$43uB: 4&*a
:59""5"5'. )*"5"<' *"b
A+Z *;
F6Z ** *"45]35<"*a
. )*',!'?]35<"?7Z59"E
4
H)5!>-!qT-!qnW<X*"Y
5
m*1-!{W<X*"Y
Y
"GG*<" *";F69" *"9<"O

*""<,!(G"53>9"E%Z;
+ *"=9<"OZ9"E***a]
$65!9"E?;
5. Tổ chức lại doanh nghiệp
F:. *"N*E549"B435"<"7
O:"5"Z *";w$!:. *"3@"5"Z
.*!* *""567<94,1 .;w$!
:.5" G*5*.O *"?7?35"^9"a
7'>*.O *";W< *",$!:. *
"6]3@< GS,$!35"<"49"B4457
"5"6*R&<X3;
&' !"
2 *"N"5":.95" G*=65
S.="#4)*?=65S.4=
"#9&3=^*.;F'G=9
)*-!TY4W<X*";Z *5=4=
N$B :E.;25="1^]$65!5
*19*549"E*&5(G315'=
N$*a?7*1<'945*&7&6*
35=?(G;
&#( !"
F5 *"N"5":.95" G*=65
S.="#4)*?=65S.4=
"#95N`57&"#31'=?cU=N$
5d7<"&*a&3=^*.cU=95d47
&"#,!(G'=N$53=95=B
:E.'=N$5;F'G5=9)*-!TYTW<
X*";Z *4=N$5=95"1
^]$65!5*19*549"E*&
5(G315'=N$546>69"=N$54=

<"4'945*&'=N$5?*1<
5;
&)* !"
Q9"B *"N"5":.95" G*B15*.
O=4)*?*a&3=^*.cU=N$9"Bd9"
B&=cU=9"BdN`57*N&314
,!4(G9D9""5"3=9"B4EB :3E
.'5=N$9"B;F'G9"B=9)*-!TY4
W<X*";Z *45=N$9"BB :E
.;2=9"B9@5,!9D9""5"4$65!
5*19*549"E*&5(G315'5
=N$9"B;
&+( !"
5"<" *"N"5":.95" G*B15*.
O=4)*?&*a&3=^*.cU=N$35"<"d35"
s
<"*&=5cU=<35"<"dN`57*N&
314,!4(G9D9""5"3=<35"<"4EB
:3E.'=N$35"<";F'G35"<"=9)*
-!TYq4W<X*";Z *4=<35"<"9
@5,!9D9""5"4$65!5*19
*549"E*&5(G315'=N$35"<";
&&',-. !"
2?!69"7 *"'GG79,$
*>69"7;
F'G7=65S.4="#cU=
97d="#4=65S.cU=
7  d  9      )*  -!  TYn  W<  X*  "   +$  $
ToTo+-A2p T5TT;+$$L,$
7> *"3=65S.;Z

 *4=97B :E.;2=79@
5,!9D9""5"4$65!5*19*549"
E*&5(G315'=97;
-=)*&6O74
<B6*.Ncnd7>W<X*"Y?
45=<")*,$'W<X*"+
q"17=65S.*a="#;
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9"G5" G *"W<X*"Y
=?,$;/7=4=&<"4
=|=)*O:=|A=**.&)*
W<X*")*+$$3TTTo{o+-A2ps5s
{;/72=2=F+QQ&]
:,1Z2=F+QQ&] *'3@S)*
+$$3YoTo+-A2pTtoqoT;F>YotoTT7 *
"Tx  ="# )*+$$3
YtoTTo+-A2pTr5{TT;/N54* *"Tx
)*+$$3Ttoro+-A2pToTor;
+$$3TToso+-A2pT5ts,$Z
.47ZuB:<#'5 *"?
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6.Giải thể doanh nghiệp
u17 *"&6*S'G"5"Z _B :E.
' *";m *"174U*.&' *"9
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"9"*5]c'3@S *"d;25,$"5"
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!17'G17;
/'(012,3-$"2, !"
O1M$

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F]4 *"=8*1%5!E.)*,$'
{
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F)*m*1T-!Y{W<X*"4 *"176*569"
3I
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$.b
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8OI#'=$
25,$!17 *"=e.*3@"5"Z7B :
E.' *"4,6U8N1*,!9'S'7
?],4aN,!9''9*& *"B
:E.;/B!,6UB6*17 *"1,S
*19S9"E *"%*6B :E.;
25*199"E?791,N`51"5"I *"
*55*19#'5(G9"Eb
27*(G*59(G9"E*'75)*[
<S5N]?],;F)*m*1-!TY{4W<X*" *
"e917N1*1*55*19(G31
5;
/#452, !"
O<&'&'!F$(=
m?:1747174 *""1=,

,$17;w$17 *""1?5& ')*
,$.m*1T-!TYrW<X*";=,,$174
*""1\,$17,Z *45'94
*&4?,!4(G9D],;w$17"1
9]=.6G3@D' *"5' *
";-69""5"<]#"1N5*O,$17
*""19DB6]&N5**aN5*\6*N3]
";m\,$17*5'94 *""1\})*=
N5*!"51,9;F=N5*"16M]4$e''94394
.4$7":*539?45:.1,
.''9;
8O<*?4$$(=
FZ31*55*19B!,6U4''
*"17;/*55*196B":."O],
,!9'!4 *?"1)*6O4'GB$;
F)*m*1-!TYrW<X*"4' *"4Q&
E]*a'3@S=4Q&E,16$6":Z
31 *"46>69"-!=,$<":Z
r
6];25*19' *"9*5)*:Icd25*19
469B"=4N1*7%&)*,$'"5"<5,!9
5'*&)**1*&<"79"E*&%Zb
cd+95*195;%*55*19"D
17 *"4"#8.&!' *"45]4
=*a'3@S=;
OP@(=46Q?(
*55*19' *"4. )*"5"
<' *""1\E317 *",Z
*;F6*.N17><'E39"4,
Z **5] *"6*3Z *;

(OR$(=8F'SC!3Q?(
F69" *"N$EB:<Z *4 *
""1176*.35547>N$EuB:<
Z *;.,Z *=<9
E317 *"O *"?*%917,
Z **5] *"6*3Z *;F6*6
9"4. )*"5"<45]=65S
.4'3@S==65S.&]45
]Q&E,16$="#45]9" =
9" ]$65!5*195(G315
*5;
7.Phá sản doanh nghiệp
W<X*"Y,$"531 *"9
)*,$'"5"<!"531;F)*?4"531 *"
')*5,$'W<p5319w&=,TY5s
n;
II. CÁC LOẠI HÌNH DOANH NGHIỆP
1. Doanh nghiệp tư nhân
62(%4 !"7
X*" *" *&5'$65
N`*N&31'O!U*.&' *"
s
;
X*"?Sa7"5"ZN13I
 *" *&5'3@S;f~5
e9,!Z<"& *"*a&& *5
7*a]9" '&=9" 46>69"5
]9" 8.?[<5;25'3@S *"
*a& *57*a5]9" ?,!<"4
<"=65S.&]4=65S.

]6@]4="#;
' *"$65N`*N&31'
O!U*.&' *"c65=.d;• *"4
=?3"N5"5"Z'' *"'7 *
*";/O' *"$65=.]3193\ G
6
-!TnTW<X*"Y
t
**.& *'' *"="1'G7
,!3@S* *";
 *"=9"5NB€*.:*5
*;
, *"=?5"5";
#.2% !"7
-!TnqW<X*",$ S]V,1Z' *
";2' *"?*,!,$B1*.
& *' *"43\ G9<3%&"
5(GD5)*,$'"5"<;
2' *"?76"*a]5,1Z4!
*.& *;F69"]5u5,1Z *
"O' *""1Z,Z *
6*U69"4' *""1$65!U
*.& *' *";
2' *". )*"5"<' *"4]
4N$*a?,!94(G],6F6U*aF*5
6*56B"], *";
)'!83( !"7
O1'@(=)
2' *"?,!*]*N& *"'O
"1N5*5*N`N1})*N13*9"E*]?=:

,Z *4,;F6*.*]4' *
"_"1$656"5"<5'3@S
*";w!65''3@S]*.&
 *' *"9,$6*9"E*];
8OT(=)
2' *"?,!N5 *"'O*5;
mN5 *"4' *""1=N5*N`N1*,
Z *;F=N5*"1]6M]46G3@' *"b]4$e
'b39*5' *"b]4$e439
.*5*>'9b9"E*&59"E5%Z
*5:1,59"E?;
N5 *"4' *"_"1$65
!5*19(G315 *"46>6
9"4N5'9' *"?*1<5;+
*""1Z *.)*,$'"5"<;
2. Công ty hợp danh
#62(%49 
-56]4=9" 9"5"<<&
*.Oa6'=46*??DB]c!5
d^*.&.c)*(6&d &
%c& d^]$65=.!U*19'
=;
T
F)*W<X*"Y4,!=9" @
?&375576!!=9" ;F)*?
=9" 9$(&*.O *"4Sa7
"5"ZN13I
Ap1?DB]'3@S'=^
* &]cU]9" db+*5]9" 4
?7?]?"b

AF]9" "15$65N`*N&31'
O!5(G'=b
AF]?":*a54e$65!5*1
9'=6*".3%?"*=;
A2=9" ?5"5"7>9B"B:<
Z *b
AF6*,56O*.&4=9" =9"5NB€*.
:*5*;
+<4:*DB]&$65314
O=9" )*W<X*"?79*.IW*.:
BS==9" )*"5"<54:e
N*ES]9" c$65=.!5*19(
G31'=dbW*.:S=?1]9" 
]?"c$65S.d;W*.="5"<5U
=9"1c9" S.d4L&*.O'=
;/,$!=9" 4W<X*"%<3E
.'5*.O=@/+;
##389 
O<@(
2=9" NVN&"1?DB]9" ;F]
9" "15;
F6531'5]9" 5(G'=
65=.];2'9?,!]#NB;€]9"
**55*19'='9;fa545]
9" "1$65!5(G'=N`*N&31'
Oc31#* *31=6" ^**.&
*d;
F]9" S,$3E."567'=
1!a"5"Z;F6*,56O*.&45]9" 
9@S,!N14,6U']=4E"1

S(G:7N1*,!9'=S
],;25,!(G']9" 9,$6*W<
*"-!=;F]7N1*9D'=4"5"<,
$&3.,!']9" I=9'
*"*a]9" '=5c6>69"9
3B6D'5]9" 8.db=9,! 5
*a 5 *^! *'=
?b=9,!7&"#*a*N&"#?"'O.
TT
=*5=93B"<'5]9" 8
.;
F6*,56O*.&4=9" ?,!"<]]
9" *a]?";/"<]]"19Q&E
]B"<;F]9" 9"<*="1^
]$65N`*N&31'O5*19(
G315'=c6>?*1<5dF5]='
]9" B :6*569"3I
AF]*aN$85]N%4BD4N$.*a
B 3b
AF6P[=*aN$6>[=56
9"5 *-!=,$;m6P[=*aN$6>
[=6*.7>B :5]4]
9" _"1]$65!5*19'=%"53
6ZB :5];
8O<@.
2=9" ?7?]?";F]?"?7
:4*a5;F]?"e$65!5*19'=
6*".3%?"*=;W]'=4
]?"@&6531&]'=
;2D!Z *N1 _]?"?5"5"Z

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S.4]?"N$.S,!N1'&]
=;
F]?"e9,1Z=@:&6B.4
6*".SB!?],6",!(G'U;=
9*.& * =;p5"<!8,$
]?"*.& * =O3•B,!$65
S.!5*19'=;25,!(GG7'
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#)':-;(%3<2
W*.O=4=9" =9"z""5NB
€*.:*5*7&6*=P;m<"=45
]"1?"*!'=;~]
?"*="196M6*!'=;/!'=9"
6*&3!4)*,$'"5"<=9B"
"5"$;F6*,56O*.&4=9" ?7!N`
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F31'=9" N*EI31?"'5]%
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>*.& *5! *%Z'= *5
]9"  5b5315)*,$'
"5"<;
T
F]9" ]?""1?"'P.3%
;F.7?"'%]9B"B:<
"#?";
#=20>;;
X*D*"5"Z=P*],1Z=9"

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:,1Z=9"  *5]9" [<6*!
=;/:,1Z=9" "1'5,$!&3
B!N13I
AFB15]9" !?,!! *'=
9" ;25]9" ?,!. )*"5"<:!
*.& *`'=;F6*!*.&
*'=4]9" "=15: ,1
Z73*5=;
AF6*=9" 4Q&E],,$*B
'=N*EB15];Q&E]N#&]9"
'$E]5*a5c!=
=?,$5db
A/U"&E] *2'$&E]6
<"*a)*]#']9" ;F69"'$&E
]=6<"U")*]#']9" O]??
,!6<"U"&E;2&U"'Q&E]"19*3
N]N1'=;Q&]?,!,$B15=
*'=;+!==,$O,$SB!
,6U"19DBqon3]9" B"<c)m*1q
-!TqYW<X*"d;28,$SB!5=,6U
Oe#DBoq3]9" B"<;FyG7 *-!
=,$;mU"1*41*<!5B!'=~
]9" ?&"N7,*a?3N7,5,$.-!
=;w!N7,']?"N$.c)-7
m*1T-!TnW<X*"db
AF6*,56O*.&'=45]9" ?,!.
)*"5"<5*.& *'=;fU
.]9" 6*= *

'=e?N]:N?9N!.?;
F]9" "=1<5: ,1Z73*5
=b&3*aB1]^&3= *
O,$9=,)*3;2'$&E]45c
5d?G,1Z!= *'=
5]9" 4"="9"= *S
5]9" 4E. *=6*,,
4. *=5]*aN$6*5G4
6B".*a56B"5;
3. Công ty cổ phần
)62(%49.?
Tq
2="#*.Oa6'=;/!'=
9!"#N`U"#43@S"#U
=4=e$65!5*19'=*56$
"#U3@S;
W=4="#5a6'*.O=4
3*L?Sa66]4Sa63@"N=
"#=5=65S.;
A/!'=9!"#N`U"#;
2"#9"5  .:*5U";f&"?7
"155'&*a!"#;/?"*=9
N`5"#4~=?7!"#;25]?
7[<6*!.3"#&]?747
.&]*??7V,!73*5=b
2=?7:45b39=7N=
.39;2="#"1<"SZ=>
9B"uB:<Z *;2=e$65!5
*19(G315' *"6*".3%?"*
*"b

AFD *79"#?"Ip#?"'5]
97 O:";25" *="5&*.
?;+?"?7 *79)*,$'"5"<4
6>S69"N$"5"<.b
AF6*,56O*.&4="#?,!"5:*5
5*.7&;-!71&'=
"#b
A2="# *"?5"5"7>9B"
B:<Z *4$65!5*19'=
N`31'=c65S.d;
)#':-;(%3<2
m?&"5"Z!31'="#?"#4
"&3*.&']L'=],;
2"#"#[B!'=
l
97 
O:";f5~"#53"#96]
";
2"#'="#?7E. *.I2"#"=
"#%;2="#NVN&"1?"#"=;+3@S
"#"=U="=;2=?7?"#%;+
3@S"#%U=%;2"#%E5*.3I
A2"#%N7,IW"#?3"N7,!3*
"#"=;"N7,'&"#%N7, *-!
=,$;
2e?:92D"'',!=35<"9,!V
S"#%N7,;‚%N7,'=35<"e?
6*q47>=9B"B:<Z *;
Tn
.?4"#%N7,'=35<"7"#

"=;
A2"#%:IW"#961::*3*
:'"#"=*a:$E:$:
@;2:$="G&*,1 *'=;f:
:$G7":5$:@96]";
A2"#%*.IW"#3•9=*.?"NB:
*)*]#'3@S*a)*5!9."
'"#%*.;
A2"#%5 *-!=,$;
2"#"='="#=77"#
%;+9."#%?77"#"=c)*,$
'.&E=d;
2"#:"5"Z:5]=NB7U?
<"=="53,!(G'5
]=;f~"#'^*.!.**3@S??5,!4
(G9D;
2":e *="#"5*aNP*535
<,!3@S&*a&3"#'=?;2"?7]
*a=];
2"B?56$:5'3@S"#4E
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5]='?"#;•5?!
$6"5674= ^Bz""5=
!"*5D;25=?7@*1".
9,1ZN`5D;F)*W<X*"Y
O"?7:ec"d*aNP*53;F6*69"
NP*53OS=!"96*3Z='
=;2="#"1<"SZ=>9B"uB
:<Z *;Z=?7N1*a<" S

\*a1;
2"?79N`!/+4*. *744
56$,!3\ GB456$,!3@S6D4=4ND,ƒ<45
3154,$.-!="19*5'&#;
R].5,$G7!"#"6*="#4&
3,$!31&D??(6B,6U;
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*N5'=;/!'=?7?&"#"#%;
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Q&E,16$,$74":5*N5"#
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7#B46>569"I"#*N5##]*S
="1=35<"4"#*N5*B15=)*y
"#?'U@="#*N5*=*aN1*
%;2"#"19*5'&#;*5'"#Z
4=?,!]#=B""*O;F69""N$
B4N$654N$5*aN$]' O:54="1N5**
=?,!]#=B".";
+3@S"#?,!79"#'O*
5)*,$'"5"<-!=;2=3@S"#%
N7,=979"#?*5;
F6*.Ncqd47>=9B"uB:<
Z *4=35<"?,! *79"#"='
O*=35<"54e979"#"='
O*="1=35<"93B"<'-.&

E=;F6*69"4= $79"#=
?,!N7,!795"#?;.q45
."#"='=35<"!N%N[;
2"#9*%79P'*3Z
=5=!IF]4$e<79439"#>
*.4Z"#;m7>7?4<79"#6@
='=;
2=N7,"1,$!:.=*a
,!4(G'=,$.-!=4?,!]#=
."#'O;2="1."#6*69"6*
.t47><9]#;
2="#?,!.=,5qx3"#"=%
N54&"#*a*N&"#%:%N5;
2=e9,!*5"#.*=3
*53"#9.4=_1N1**5'5
*195(G315;25"#9.9*"#
N56*3"#9,!*N5'=;*53
"#.456$31'=c6*3*5d1
Tx4O="1=N5*!?*B1'9N6*.TY4
7>*53"#.;
F6*,56O*.&4="#?,!"565")*
,$'"5"<75":#* *;2=?7"5
65"465"75*.65"5)*,$'"5"
<-!=;Q&E,16$=,$*.65"456$
65"7"5;
/*5:*5='="#e9
= *?%4%*(G&"5(GD
5)*,$'"5"<613:%$4=_
*5'5*195(G315."161;
Ts

2="#*. *"?&D":."48[&
*547*54]a•D9"7N1*,!9'5=
5'7?],;W<X*"%6!,$!&D
'="#4V"GS3?'W<=6I2=
"1<"3*54z"3*54?4:><"N5*5*D6
4D5;2="1]$€N5*5*#'4D55=
!=OOD'=,Z *;R5*5*
D'= *-.&E=)z=,;-=
"#"5"<]#"197*54ON5*5*D"1
9:7*5&<"5<66O.&E=;R5*5*
D"19\,]4 *"B"6]4,
,Z *;F?VN5*5*D"19=
N5*B15=;fU:45!?,!)*a3*z"N5*
5*D'=.,Z *;
))=20>;;
2B:,1Z="#E?I-.&E=4Q&E
,16$u5cF5d;-="#?6]TT=5
*a=:3@S6]Yx3"#'="1?R
73*5;
OI,S6
-.&E=,?v,!,$*B'=
EB15=?,!N7,;2=54. )*'
,!'=:?76"*a',!N`N1*&
5;-=:?,!\&*a&3. 
)*',!5,!='O)*,$'"5"<;
F69"?!&. )*',!9\O"15$
G73"#3"N#'~. ;F69"=
:=?. )*',!)*,$.*1q-!tsW<
*"YO',!5 U"-.&E=;+
-!==,$5O:=="#?3@SD

BTx3"#"=?,!y,!N U"
-.&E=;/\4B :*a. )*',!
"19=N5*N`N1=6*.3B;2="1?
65\N5*!. )*,y,!,Z
*6*.7><9=N5*;;-.&
E==]eE.6*U"6
,$6]3@N7,.&U"*aBZ'5=?,!
N7,N`N1;
-.&E=?,!)z,$SB!'4
,6UB'="#IW*."#3"#9,!
*N5bN#4N%4„]Q&E,16$4]R
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6*W<X*"-!=;-.&E=U"]
*aNBbDB~U"&#;-$7U"-.&E="1
@6]%/+;
T{
-.&E="1U"]6*.N547>
PD;F)*!$'Q&E,16$4,Z *
?7.4=,535547>PD;
Q&E,16$6<"U"NB-.&E=6*5
69"3I
AQ&E,16$zB#O9D'=b
A]Q&E,16$8.D3])*,$'
"5"<b
AF)*]#'=*a?=,$.*1-!{t
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A2569"5)*,$'"5"<-!=;
2'$Q&E,16$'U&U"-.&E=;F'G

6<"U"-.&E=4!47:U"6,$
'-.&=9)*,$.5!>-!t{-!Ts
W<X*";
8OH,S&'$F
Q&E,16$,,1Z=?=Dq]4=
,5TT]-!==?,$5;9]
"16P@/+ *!=,$;Q&E,16$?*
,! =7,$5,!(G'=
=&v,!'.&E=;25,!GG7'
Q&E,16$9,$6*W<X*"-!=;
Q&E,16$?7U"$€*aNB;Q&E,16$?7
U".6G3@D'=*a@5;2&U"$€'Q&E,1
6$ *2'$6<"NB:*zB#4~,Z"1U"D
B&#;
2'$Q&E,16$"16<"U"Q&E,16$?&6*
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A2?!$'R73*5b
A2?!$'u5*aF5*aDB,1Z
5b
A2?!$'DB]Q&E,16$b
A2569"5 *-!=,$;
Q&E,16$$656-.&E=!S3
".6*,1Z4".!4"."5"<.*=;
OR+U<6+O!
u5cF5d!= *`
'=b$3535'Q&E,16$$656Q&E
,16$6"5"<!5,!G9*;+
€'u5cF5d=,5b?79N.3
€=.;
Tr

u5cF5d *&E,16$N?7]
&E,16$*a="1]&E,16$;u5cF
5d. )*"5"<'=-!==,
$2'$&E,16$'=?5;u5cF5d
="#=9Eu5cF5d' *
"5;
u5cF5d"1!= *`'
=)*P,$'"5"<4-!=49"E*&Z
=,$'Q&E,16$;+!65,$
.*=Ou5cF5d"1$656
"5"<"1NE.*=;
25,!GG7'u5cF5d9,$
6*W<X*"-!=;
(OT+4
2="#?6]TT=*a?=:3@S6]Yx
3"#'="1?R73*5;
-.&E=N#R73*5;R73*5?>N
]-!==?,$5b€'R73*5=
,5b]R73*5?79N#.3€=.
;25]R73*5N#&6*3UF6@N7
3*5;R73*5"1?&\3]6P@/+"1
?DB&]*5]*a7*5];
R73*5535Q&E,16$4u5cF5d
6*,1Z!=b$656-.&E=
6*5G9*bm76D9"Z49""5"4D6
:&v6U6*,1Z4!*.& *46*:=
5*54]<"N5*5*D;w!G'R73*5
9,$.-!TqW<X*";
 -71N1*D&<"45,6**.&4]R73*5
"1?]v!3I

AF>T6@]4?' 3=&9N$
B<",1Z *")*,$'W<b
Am="19*aE44=4|4|=4*4*=44
$4)6&']Q&E,16$4u5cF5d
,1Z5;
F]R73*5=9S5:G,1Z=;F
]R73*5=B"1=*a*&'=;
)*-@! >2-A;-@.-9!B*;-@2
0>
-!TW<X*",$S9"E4* $S=
59B$"19-.&E=*aQ&E,16$
B"<;
Q&E,16$B"<59"E* $?56$[Yx
56$31 *"6*N5*5*D#B*a&y
5[,$.-!=;F6*69"4. )*
Tt
"5"<"1\5]Q&E,16$b].6G3@D4
5'= 1*9"E*a=N5*& ''* $;
Q&E,16$,$B"<9"E*a* $6*.
47>]b]?9D],=?,!
N7,;
-.&E=B"<59"E* $56>S
69" *Q&E,16$B"<;Q&E,16$6O 1*9"E
*a16O!& ''* $.&U"-.&E=
*aBZ=N`N1;F6*69"4=?],
=?,!N7,b9"E*a* $9B"<?3=
. sYx3"N7,8.EZ;
F69"S9"E4* $6]9**a
93B"<'Q&E,16$*a-.&E=ON$
*9"E4* $=N$\Z)*,$'"5"<;+.

)*"5"<'=4=4]Q&E,16$*au5
*aF5?],"1NE."534*61*=
5*199>9"E4* $?;
4. Công ty trách nhiệm hữu hạn (TNHH)
'9C**380D8
OT$C*?
F)*-!qrW<X*"4=65S.]
6@]?Sa7N13I
AF]=?7:45b39]=9
,5;2="1<"Z]3Z
*;F]$65!5*19(G315' *
"6*".3?"* *"c65S.d;
A/79?"N$.3*="#;p#
?"']e979)*,$'"5"<c25!nq4
nnnYW<X*"d;
A2=?5"5"7>9B"uB:<Z
 *;2=$65!5*195(G315
N`31'=c65S.d;
A2==9,!"5"#;F]4=F+QQ
]6@]9&6]$6:*5471*N5
:*56=PN`5O::*5="1"#;
8O1,*?#
V
4
W

2=65S.*.O==9"5
"6$6;m<"=45]"1?"*
=56$?".?"G7;F]"1?"#'
P.%;m?"'56$"#?"4]9=B"

B:<"#?";uB:<"#?"?5& 9,
$.m*1n-!qtW<X*";F69"?]=?"#
'P.3%4O3?"9*9']?
=]?"1$65NE."53 *
=?"'P.3%;+. )*"5"<'=4

=P(G=N5**,Z *c)
m*1T-!qtW<X*"d4O"1^]?"']
$65=!"#?"5."53 *
=?"'P.3%;
F]=65S.?,!]#=."#
?"'O6*S69"B$c,$.-!nqW<X*
"d;
F6*,56O*.&'=4]?,!79&
"#*a*N&"#?"'O*5cH)-!nnW<X*
"d;W<X*"8,$\Z"#?"6*69"
5cH)-!nYW<X*"d;
F)*,$'&E]=?7!N`
5O:IF?"']b!e:!
:56$31]'=b"<?"'];2=
?71!)*,$'Q&E]N`5O:
'G9,$.-!sW<X*";
2=e99<*5] *?%4%
*(G5(GD5E_"1N1*1
*5'5*19(G31."16153%9
<;
OX'$F,8,
R&5,1Z'=65S.]6@]N*EI
Q&E]4'$Q&E]4u5cF5d;m
=?6]TT]O"1?R73*5b]469"?D

TT]4=?7<"R73*57"^9"]#,16$
*";
AH,S@
Q&E]:?,!,$*B'=N*
EB15]=;+]:O"1e$. 
'O*Q&E];F]?76"*a',!N`
N1*]5 U"Q&E];
Q&E]=]eE.6*
U"6,$6]3@N7,.&U"*aBZ'5
]N`N1;
Q&E]E5]4,,$*B'
=;F]:e$. )*y,!Q&E
];-!=,$G7$€U"Q&E]4D
B~"1U"&#;
Q&E]?796<"U"NB:*)*]#'
2'$Q&E]*a']c*a?]d3@S6]
Yx!'=c*ay5[ *!=,$d;F'
G6<"U"&E]4!47:U"6,$
'&E]9)*,$.5!>-!Y-!
YnW<X*";
T
/5,,$*B'=4Q&E]?
,!)z,$SB!'4,6UB'=I
p"567=b41!4B:,1Z=
4:.417=;;;25,!GG7'&E]
9,$6*< *"!=cH)-!n{W<X*
"d;
A1FH,S@
Q&E]N#&]2'$;2'$Q&E
]?7]u5cF5d=;2'$Q&E]?

5,!G9,$6*W<X*"-!=;2'
$&E]?7. )*"5"<'=-!
=,$<;F6*69"5B* $'="1
6M5. )*"5"<*='2'$Q&E];
AR+U<6+O
u5cF5d!*.& *
'=4 *Q&E]N*aZ9"E$65
6Q&E]!5,!(G'O;2'$
Q&E]*au5cF5d. )*"5"<
'=)*,$.-!=;+. )*"5"<'=
"16P./+b69"Va@/+6]NO
"1y,!N`N1*5)*,$.-!=7
5,!(G'. )*"5"<'=;
u5cF5d?5,!(G9,$6*W<
X*"-!=;
AT+4
2=65S.?>&]6@]"1<"
R73*5;F69"?D&]4?7<"R7
3*5"^9"]#,16$=;m5="#46*=
F+QQ4SB!Iw!4(G4]v4!&
'R73*54F6@N73*5** *-!=,$;
(OHS:(F$H,S@C'
-!YtW<X*",$S9"E4* $S=
59B$"19Q&E]B"<;+. 
)*"5"<'="1\5]Q&E]4E
].6G3@D5'= 1*9"E*a=N5*&
''* $ $;F69"-!=,$O
Q&E]"1,$B"<9"E*a* $6*
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$9B"<?3EZ'3]. DB{Yx3

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=F+QQ&];F)*?=F+QQ&] *"
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S=$65!5*19(G315'=
6*".3!;
2=F+QQ&]?Sa73I
AX*&]:*a5'3@S4$65!
5*19(G315'=6*".3!'
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A2'3@S=e9,!6PN`579&
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A2=65S.&]?5"5"7>
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".3!'=c65S.d;
A2=65S.&]=9,!"5
"#;F]4=65S.]6@]4=
9&6]$6:*5471*N5:*5
6=PN`5O::*5="1"#;
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5]316]$2'$=u5cF5d
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A2'3@S=e9,!6PN`579&
"#*a*N&3!*:*a55b
Am=96P9<==*5'5*195
(G315;
OX'$F,8,
q
YI!<ZHH+,@*63
2'3@S=N&*a&3. )*y,!
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:P*;
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m73*5];Q&E]EB1S. )*y,!;
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:'=EI2'$=bu5*aF5m73*5
];

-!=,$2'$Q&E]*a2'$=
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. )*"5"<'="16P./+bVa,5N
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)*"5"<'=)*]V,$.-!=;
2:4G4,!.'Q&E]42'$=4
u5cF5dm73*5] *W<X*"-!=
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YI!<ZHH+,@*)
2B:'=F+QQ&]5EI2'$=
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$=*au5cF5d. )*"5"<'=
)*,$.-!=;2'$=?7]*a]
5u5cF5d;w!4(GG7'u5
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cF5d%Z2'$=;
5. Doanh nghip cú vn u t nc ngoi
5.1. Trớc khi Luật Doanh nghiệp năm 2005 có hiệu lực
Trớc đây, theo Luật Đầu t nớc ngoài tại Việt Nam 12/11/1996 và Luật sửa đổi,
bổ sung ngày 9/6/2000, đầu t trực tiếp nớc ngoài tại Việt Nam có 2 hình thức doanh
nghiệp là doanh nghiệp liên doanh và doanh nghiệp 100% vốn đầu t nớc ngoài. Cả hai
loại doanh nghiệp có vốn đầu t nớc ngoài này đều là công ty trách nhiệm hữu hạn và
đều là những dự án đầu t đơn ngành, đơn lĩnh vực. Đối với lĩnh vực đầu t trực tiếp nớc
ngoài, Luật Đầu t nớc ngoài tại Việt Nam quy định việc thành lập, tổ chức quản lý và
hoạt động, đồng thời cũng quy định những bảo đảm và u đãi đầu t.
5.1.1 Doanh nghip liờn doanh
dR1B"5"Z
X*"] * *" *N]*a!N]9"5
<"./+6]3@9"E] **a"$ZSD"'
/+2D"'*4*a *" * *"?#

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X*"] *8N*E1 *"Tx*%
<"./+] *5 *"/+43@5SN4
n
5* G*.*4]:*U@6*5":5! *2D
"'/+,$;
X*"] *?5a73I
AF6* *"] *=?3'#*
N]*a5N]/+b
A-7<" *"] *5N]/+3•?"&"#
"5"$4"#8. *5#*?";F)*W<#*
./+4,$!' *"] *45#
*="11N1*y?"DBN`qx"5"$'=]
*4&369",$.m*1-!Tn+$$noo+-A2p
qTo{oy?7B"= x"5"$'
*"] *b
AX*"] *9<")*O:=F+QQ;F)*
?4
…25N]] *45]' *"] *$65
6*"."#?"*"5"$c!db
…X*"] *=9"5"7&
"GG**.& *;
AX*"] *:?5"5")*"5"<
/+4$656* *6*".!'] *
c"5"$d;
Nd2&"5"Z!
F)*,$'W<-#*./+Tttsc3\
dO&"5"Z!' *"] *9,$3I
A/"5"$' *"] *:"1?7<"

*"96*! *";+<4?775
"5"$' *"] *:5!'
*"6*;
A/"5"$' *"] *DB"1N`qx#;
-5 5 =6OB.#4 5#*$N
D#4 56E6>4 5?,=4y?7B"4
= x#"19,B"B"z"#B"<;
AFy?"'R]*a5N]] ** *5N]]
**1<4=9B"qx"5"$' *"
] *;2:*( *4=4$64,1 *
59DA%&5' 54,B"B"z"#?7)
z*"z"N]] **?y?"B"4= 
x"5"$;
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 :,$6]"19,B"uB"z"#v;
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Y