{"id":223012,"date":"2018-12-18T09:26:10","date_gmt":"2018-12-18T02:26:10","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=223012"},"modified":"2024-11-26T10:19:19","modified_gmt":"2024-11-26T03:19:19","slug":"nhung-luu-y-khi-thay-doi-von-dieu-le","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/nhung-luu-y-khi-thay-doi-von-dieu-le\/","title":{"rendered":"Nh\u1eefng l\u01b0u \u00fd khi thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7"},"content":{"rendered":"<p><strong><em><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">Khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p, <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/von-dieu-le-la-gi\/\" target=\"_blank\" rel=\"noopener noreferrer\">V\u1ed1n \u0111i\u1ec1u l\u1ec7<\/a> l\u00e0 ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu khi khai b\u00e1o. Vi\u1ec7c l\u1ef1a ch\u1ecdn v\u1ed1n \u0111i\u1ec1u l\u1ec7 bao nhi\u00eau l\u00e0 do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh, tuy nhi\u00ean theo qui \u0111\u1ecbnh c\u00f3 m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 V\u1ed1n \u0111i\u1ec1u l\u1ec7 ph\u1ea3i b\u1eb1ng \u00edt nh\u1ea5t s\u1ed1 v\u1ed1n ph\u00e1p \u0111\u1ecbnh.<\/span><\/em><\/strong><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">Khi doanh nghi\u1ec7p c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n, thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1 kinh doanh,&#8230; s\u1ebd c\u00f3 nhu c\u1ea7u thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 cho ph\u00f9 h\u1ee3p, \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro, sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian, <strong><a href=\"https:\/\/gtax.vn\/english\/thanh-lap-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener noreferrer\">d\u1ecbch v\u1ee5 th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/a> Gtax<\/strong> xin chia s\u1ebb nh\u1eefng l\u01b0u \u00fd khi B\u1ea1n th\u1ef1c hi\u1ec7n vi\u1ec7c thay \u0111\u1ed5i V\u1ed1n \u0111i\u1ec1u l\u1ec7 n\u00e0y nh\u01b0 sau:<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/nhung-luu-y-khi-thay-doi-von-dieu-le\/#1_Cong_ty_TNHH_Mot_thanh_vien_MTV\" >1. C\u00f4ng ty TNHH M\u1ed9t th\u00e0nh vi\u00ean (MTV)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/nhung-luu-y-khi-thay-doi-von-dieu-le\/#2_Cong_ty_TNHH_2_TV_tro_len\" >2. C\u00f4ng ty TNHH 2 TV tr\u1edf l\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/nhung-luu-y-khi-thay-doi-von-dieu-le\/#3_Cong_ty_co_phan\" >3. C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/nhung-luu-y-khi-thay-doi-von-dieu-le\/#4_Cong_ty_hop_danh\" >4. C\u00f4ng ty h\u1ee3p danh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/nhung-luu-y-khi-thay-doi-von-dieu-le\/#5_Thue_mon_bai\" >5. Thu\u1ebf m\u00f4n b\u00e0i<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Cong_ty_TNHH_Mot_thanh_vien_MTV\"><\/span><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>1. C\u00f4ng ty TNHH M\u1ed9t th\u00e0nh vi\u00ean (MTV)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><em>V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/cong-ty-trach-nhiem-huu-han-mot-thanh-vien-la-gi\/\" target=\"_blank\" rel=\"noopener noreferrer\">c\u00f4ng ty TNHH MTV<\/a> t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n do ch\u1ee7 s\u1edf h\u1eefu cam k\u1ebft g\u00f3p v\u00e0 ghi trong \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty TNHH MTV\u00a0<strong>thay \u0111\u1ed5i v\u1ed1n<\/strong> \u0111i\u1ec1u l\u1ec7 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u00e0n tr\u1ea3 m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p <\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; V\u1ed1n \u0111i\u1ec1u l\u1ec7 <em>kh\u00f4ng \u0111\u01b0\u1ee3c<\/em> ch\u1ee7 s\u1edf h\u1eefu thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang h\u1ea1n.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty <em>TNHH MTV<\/em> t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 b\u1eb1ng vi\u1ec7c ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty \u0111\u1ea7u t\u01b0 th\u00eam ho\u1eb7c huy \u0111\u1ed9ng th\u00eam v\u1ed1n g\u00f3p c\u1ee7a ng\u01b0\u1eddi kh\u00e1c.\u00a0Tr\u01b0\u1eddng h\u1ee3p <strong>t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/strong> b\u1eb1ng vi\u1ec7c huy \u0111\u1ed9ng th\u00eam ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a ng\u01b0\u1eddi kh\u00e1c, c\u00f4ng ty TNHH MTV ph\u1ea3i t\u1ed5 ch\u1ee9c theo m\u1ed9t trong hai lo\u1ea1i h\u00ecnh sau:<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; C\u00f4ng ty tr\u00e1ch nhi\u1ec7m hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; C\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><em>B\u1ea1n n\u00ean xem chi ti\u1ebft:<a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/thay-doi-von-dieu-le-trong-cong-ty-tnhh-mot-thanh-vien\/\" target=\"_blank\" rel=\"noopener noreferrer\">Thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7\u00a0trong\u00a0c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean<\/a><\/em><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Cong_ty_TNHH_2_TV_tro_len\"><\/span><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>2. C\u00f4ng ty TNHH 2 TV tr\u1edf l\u00ean<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><em>V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/cong-ty-trach-nhiem-huu-han-hai-thanh-vien-tro-len-la-gi\/\" target=\"_blank\" rel=\"noopener noreferrer\">c\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean<\/a> tr\u1edf l\u00ean khi \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p c\u00e1c th\u00e0nh vi\u00ean cam k\u1ebft g\u00f3p v\u00e0o c\u00f4ng ty.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean\u00a0c\u00f3 th\u1ec3 <strong>t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/strong> trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; T\u0103ng v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean;<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; Ti\u1ebfp nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean m\u1edbi.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty c\u00f3 th\u1ec3 <strong>gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/strong> b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u00e0n tr\u1ea3 m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean theo t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a h\u1ecd;\u00a0<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; C\u00f4ng ty mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean;<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; V\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang h\u1ea1n;<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>L\u01b0u \u00fd:<\/strong> <em>N\u1ebfu nh\u01b0 vi\u1ec7c thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 d\u1eabn \u0111\u1ebfn vi\u1ec7c thay \u0111\u1ed5i s\u1ed1 th\u00e0nh vi\u00ean th\u1ea5p h\u01a1n s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00f4ng ty TNHH th\u00ec c\u00f4ng ty ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><em>B\u1ea1n n\u00ean xem chi ti\u1ebft:\u00a0<a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/thay-doi-von-dieu-le-trong-cong-ty-tnhh-hai-thanh-vien-tro-len\/\" target=\"_blank\" rel=\"noopener noreferrer\">Thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7\u00a0trong\u00a0c\u00f4ng\u00a0ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/a><\/em><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Cong_ty_co_phan\"><\/span><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>3. C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><em>V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/uu-va-nhuoc-diem-cua-loai-hinh-cong-ty-co-phan\/\" target=\"_blank\" rel=\"noopener noreferrer\">c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/a> t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n c\u00e1c lo\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd mua v\u00e0 \u0111\u01b0\u1ee3c ghi trong \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 <strong>thay \u0111\u1ed5i v\u1ed1n <\/strong>\u0111i\u1ec1u l\u1ec7 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; Theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng;<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; C\u00f4ng ty mua l\u1ea1i c\u1ed5 ph\u1ea7n \u0111\u00e3 ph\u00e1t h\u00e0nh;<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; V\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c c\u00e1c c\u1ed5 \u0111\u00f4ng thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang h\u1ea1n.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">N\u1ebfu vi\u1ec7c thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 d\u1eabn \u0111\u1ebfn vi\u1ec7c thay \u0111\u1ed5i s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 \u0111\u00f4ng \u0111\u1ebfn d\u01b0\u1edbi c\u1ed1 l\u01b0\u1ee3ng c\u1ed5 \u0111\u00f4ng t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00ec c\u00f4ng ty ph\u1ea3i th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><em>B\u1ea1n n\u00ean xem chi ti\u1ebft:<\/em>\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/tang-von-dieu-le-cong-ty-co-phan-bang-hinh-thuc-gop-von-them-cua-cac-co-dong-trong-cong-ty\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>T\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/strong> c\u00f4ng ty c\u1ed5 ph\u1ea7n b\u1eb1ng h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n th\u00eam c\u1ee7a c\u00e1c <strong>c\u1ed5 \u0111\u00f4ng trong c\u00f4ng ty<\/strong><\/a><\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/tang-von-dieu-le-cong-ty-co-phan-bang-von-gop-them-cua-thanh-vien-khac-ngoai-cong-ty\/\" target=\"_blank\" rel=\"noopener noreferrer\">T\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty c\u1ed5 ph\u1ea7n b\u1eb1ng v\u1ed1n g\u00f3p th\u00eam c\u1ee7a <strong>th\u00e0nh vi\u00ean kh\u00e1c ngo\u00e0i c\u00f4ng ty<\/strong><\/a><\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"4_Cong_ty_hop_danh\"><\/span><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>4. C\u00f4ng ty h\u1ee3p danh<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><em>V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/dinh-nghia-cong-ty-hop-danh-va-tai-san-cua-cong-ty-hop-danh\/\" target=\"_blank\" rel=\"noopener noreferrer\">c\u00f4ng ty h\u1ee3p danh<\/a> l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 th\u00e0nh vi\u00ean h\u1ee3p danh v\u00e0 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n g\u00f3p ho\u1eb7c cam k\u1ebft g\u00f3p t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd h\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty h\u1ee3p danh c\u00f3 th\u1ec3 <strong>thay \u0111\u1ed5i v\u1ed1n<\/strong> \u0111i\u1ec1u l\u1ec7 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; Th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n b\u1ecb khai tr\u1eeb;<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; Th\u00e0nh vi\u00ean r\u00fat v\u1ed1n;<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; Th\u00e0nh vi\u00ean h\u1ee3p danh b\u1ecb ch\u1ea5m d\u1ee9t t\u01b0 c\u00e1ch th\u00e0nh vi\u00ean;<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">&#8211; Ti\u1ebfp nh\u1eadn th\u00e0nh vi\u00ean m\u1edbi.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><em><span style=\"color: #0000ff;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><\/em><\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">&#8211; Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c <strong>\u0111\u0103ng k\u00fd gi\u1ea3m<\/strong> v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ed1i v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean.<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh ng\u00e0nh, ngh\u1ec1 ph\u1ea3i c\u00f3 v\u1ed1n ph\u00e1p \u0111\u1ecbnh, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7, n\u1ebfu m\u1ee9c v\u1ed1n \u0111\u0103ng k\u00fd sau khi gi\u1ea3m kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u00e0nh, ngh\u1ec1 \u0111\u00f3.<br \/>\n<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">&#8211; V\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i c\u00f4ng ty, tr\u1eeb th\u00e0nh vi\u00ean h\u1ee3p danh c\u1ee7a c\u00f4ng ty h\u1ee3p danh ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 c\u1ee7a c\u00f4ng ty.\u00a0<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">&#8211;\u00a0V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c quy\u1ec1n ch\u00e0o b\u00e1n.<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">&#8211; \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n, s\u1ed1 v\u1ed1n \u0111\u01b0a v\u00e0o kinh doanh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0 kh\u00f4ng ph\u1ea3i l\u00e0 v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Thue_mon_bai\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #0000ff;\"><b>5. Thu\u1ebf m\u00f4n b\u00e0i<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Khi thay \u0111\u1ed5i V\u1ed1n \u0111i\u1ec1u l\u1ec7 B\u1ea1n ph\u1ea3i thay \u0111\u1ed5i m\u1ee9c \u0111\u00f3ng l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a doanh nghi\u1ec7p.\u00a0<em>Qu\u00fd C\u00f4ng ty c\u0103n c\u1ee9 <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/von-dieu-le-la-gi\/\">v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/a> tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh nh\u1eb1m x\u00e1c \u0111\u1ecbnh thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/em><\/span><\/p>\n<table style=\"width: 673px; border-color: #696565; height: 218px;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 303.6875px; text-align: center;\"><span style=\"font-size: 12pt; color: #0000ff; font-family: arial, helvetica, sans-serif;\"><strong>V\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0<\/strong><\/span><\/td>\n<td style=\"width: 201.546875px; text-align: center;\"><span style=\"font-size: 12pt; color: #0000ff; font-family: arial, helvetica, sans-serif;\"><strong>M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i c\u1ea3 n\u0103m<\/strong><\/span><\/td>\n<td style=\"width: 103.78125px; text-align: center;\"><span style=\"font-size: 12pt; color: #0000ff; font-family: arial, helvetica, sans-serif;\"><strong>B\u1eadc<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 303.6875px; text-align: center;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">Tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 201.546875px; text-align: center;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">3.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"width: 103.78125px; text-align: center;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">B\u1eadc 1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 303.6875px; text-align: center;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">T\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/span><\/td>\n<td style=\"width: 201.546875px; text-align: center;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">2.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"width: 103.78125px; text-align: center;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">B\u1eadc 2<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 303.6875px; text-align: center;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c<\/span><\/td>\n<td style=\"width: 201.546875px; text-align: center;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">1.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"width: 103.78125px; text-align: center;\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">B\u1eadc 3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">B\u1ea1n n\u00ean \u0111\u1ecdc <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/huong-dan-nop-to-khai-thue-mon-bai-qua-mang-2019\/\" target=\"_blank\" rel=\"noopener noreferrer\">H\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i qua m\u1ea1ng 2019<\/a>, \u0111\u1ec3 bi\u1ebft c\u00e1ch n\u1ed9p t\u1edd khai tr\u1ef1c tuy\u1ebfn.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><em><strong>Ch\u00fa \u00fd:<\/strong><\/em>\u00a0<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">\u2013 N\u1ebfu th\u00e0nh l\u1eadp trong<strong> 6 th\u00e1ng \u0111\u1ea7u n\u0103m<\/strong>: Ph\u1ea3i <strong>n\u1ed9p thu\u1ebf M\u00f4n b\u00e0i c\u1ea3 n\u0103m<\/strong><\/span><br \/>\n<span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">\u2013 N\u1ebfu th\u00e0nh l\u1eadp trong <strong>6 th\u00e1ng cu\u1ed1i n\u0103m<\/strong> (t\u1eeb 01\/07 v\u1ec1 cu\u1ed1i n\u0103m): S\u1ebd n\u1ed9p thu\u1ebf M\u00f4n b\u00e0i: <strong>1\/2 n\u0103m<\/strong>.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft v\u1ec1 l\u01b0u \u00fd khi thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7, \u0111\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c nhanh ch\u00f3ng v\u00e0 ti\u1ebft ki\u1ec7m, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/thanh-lap-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>d\u1ecbch v\u1ee5 th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/strong><\/a> c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/dich-vu-thanh-lap-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>chi ph\u00ed<\/strong><\/a> v\u00e0 s\u1ef1 <a href=\"https:\/\/gtax.vn\/english\/noi-dung-tu-van\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>chuy\u00ean nghi\u1ec7p<\/strong><\/a> t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"> V\u00e0 \u0111\u1eb7c bi\u1ec7t ch\u1ec9 duy nh\u1ea5t D\u1ecbch v\u1ee5 th\u00e0nh l\u1eadp doanh nghi\u1ec7p Gtax cam k\u1ebft ho\u00e0n 100% chi ph\u00ed n\u1ebfu B\u1ea1n KH\u00d4NG H\u00c0I L\u00d2NG v\u1ec1 d\u1ecbch v\u1ee5 ho\u1eb7c th\u00e1i \u0111\u1ed9 c\u1ee7a nh\u00e2n vi\u00ean.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p, V\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu khi khai b\u00e1o. Vi\u1ec7c l\u1ef1a ch\u1ecdn v\u1ed1n \u0111i\u1ec1u l\u1ec7 bao nhi\u00eau l\u00e0 do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh, tuy nhi\u00ean theo qui \u0111\u1ecbnh c\u00f3 m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 V\u1ed1n \u0111i\u1ec1u l\u1ec7 ph\u1ea3i b\u1eb1ng \u00edt nh\u1ea5t s\u1ed1 v\u1ed1n ph\u00e1p \u0111\u1ecbnh. Khi doanh [&#8230;]\n","protected":false},"author":1,"featured_media":231385,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[543],"tags":[785],"class_list":["post-223012","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thu-tuc","tag-von"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/223012"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=223012"}],"version-history":[{"count":1,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/223012\/revisions"}],"predecessor-version":[{"id":231522,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/223012\/revisions\/231522"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231385"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=223012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=223012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=223012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}