QUY DINH VE TANG VON DIEU LE CUA CONG TY TRACK NHIEM H0U HAN
HAI THANH VIEN TRCf LEN - BAT CAP VA HlTCfNG HOAN THIEN
• CAO NHAT LINH - N G U Y I N LY HAI
TOM TAT:
Luat Doanh nghiep nam 2014 quy dinh cho phep cdng ty trach nhiem hffu han (cdng ty TNHH) hai thanh vien trd len cd the tang vd'n dieu 16. Tuy nhien, cdc trffdng hdp tang vd'n dieu 16 theo quy dinh trong van ban quy pham phap luat nay con the hien nhieu bd't cap. Do do, viec bo sung thdm cdc trffdng hdp tang vd'n dieu 16, hoan thien chi tid't cdc quy dinh hien hanh la thffc sff can thiet, nhdm tao ra mdt hanh lang phdp ly thuan Idi cho cac doanh nghiep khi mud'n tdng vd'n dieu 16 de md rdng sdn xud't - kinh doanh, md rdng thi trffdng...
Tff khoa: Cdng ty trdch nhidm hffu ban hai thdnh vi6n trd 16n, tang vd'n gdp, thanh vien mdi, ba't cdp, hffdng hoan thien.
1. Quy dinh cua phap luSt
Khoan 1 Dieu 68 cua Luat Doanh nghiep nam 2014 quy dinh 2 trffdng hdp tang vd'n dieu 16 cua cdng ty TNHH hai thanh vien trd len bao gdm:
Tang vd'n gop cua thdnh vi6n va tie'p nhan vdn gdp cua thanh vien mdi. Tuy nhidn, Khoan 2 cua Dieu ludt nay chi cu the hda trffdng hdp tang vd'n dilu le bang hinh thffc tang vd'n gdp cua thanh vien. Cu the: "Trffdng hdp lang vd'n gdp cua thanh vi6n thi vd'n gop them dffdc phan chia cho cdc thdnh vien theo ty 16 tffdng ffng vdi phan vd'n gop cua hp trong vd'n dieu le cdng ly".
Vi du: Cdng ty cd vd'n dieu le la 100.000.000 VITO (Mdt tram trieu dong) va c6 03 thanh vien.
Thdnh vien thff nha't cd phan vd'n gdp trong cdng ty la 50.000.000 VND (nam mffdi tneu dong tffdng dffdng vdi 50% vd'n dieu le cua cdng ty); Thanh vien thff hai c6 phan vd'n gdp la 30.000.000 VND (ba mffdi trieu dongtffdng dffdng vdi 30% vd'n dieu 16 cua cdng ty); Thdnh vi6n thff ba cd ph^n vd'n gop ia 20 000.000 VND (hai mffdi trieu dong tffdng dffdng vdi 20% vd'n dieu le cdng ty). Khi cdng ty
quyd't djnh tang vd'n theo hlnh thffc tang vd'n gdp cua cac thanh vien thi thanh vien thff nha't gdp thdm 50% tdng so' tang th6m ciia vd'n di^u 16;
thdnh vien thff hai gdp them 30% tong sd' tang them cua von dieu 16; thanh vi6n thff ba gdp th6m 20% tong sd'tang them cua vd'n dieu 16
Nhff vay, theo quy dinh n6u tren, ne'u cdng ty mud'n giff nguydn ty le gdp vd'n cua td't ca cdc thdnh vien hien hffu (khdng ke't nap them thanh vien mdi) thi cdng ty chi cd th^ tang von dieu 16 bang hinh thffc tang vd'n gdp ctia cdc thanh vien.
Cung tai Khoan 2 neu trdn, trong trffdng hdp cdng ty tang vd'n dieu le bang each tang vdn gop cua ta't cd cdc thanh vien, ne'u c6 thdnh vien khdng mud'n gdp thdm thi "Thanh vien cd the chuyen nhffdng quyen gop vd'n cua minh cho ngffdi khdc theo quy dinh tai Dieu 53 cua Luat nay". Ngodi ra, "Thanh vien phan dd'i quyd't dinh tang th6m vd'n dieu le cd th^ khdng gdp thdm vdn. Trffdng hdp nay, sd vd'n gdp them cua thdnh vien do dffdc chia cho cac thanh vidn khdc theo ty le tffdng ffng vdi phan vd'n gdp cua hp trong vd'n dieu le cdng ty
30 So 11 'Thang 6/2019
LUAT
ne'u cdc thanh vidn khdng cd thoa thuan khac". Do vdy, trong trffdng hdp nay, sau khi cdng ty tang vd'n dieu le, thanh vi6n liien hffu khdng gdp them vd'n se cd ty le vd'n gdp trong vd'n dieu 16 thd'p hdn ty le vd'n gdp khi cdng ty chffa tang vd'n di^u le.
Dd'i vdi trffdng hdp tang vd'n gop bang hinh thffc tie'p nhan them thdnh vi6n mdi thi Dieu 68 cua Ludt Doanh nghiep nam 2014 ididng cd quy dinh chi tiet. Tuy nhien, thdnh vidn mdi phai khdng thupc dien cam gdp vdn vao doanh nghiep theo quy dinh hien hdnh.
2. Han chg'va hffdng hoan thl6n 2.1. Trtitfng hap tdng von dieu le bang hinh thiic tdng von gdp cua thdnh vien
Quy dinh cua phap luat hidn hanh ve tang vd'n dieu 16 cua cdng ty TNHH hai thanh vien trd len bang hinh thffc tang vd'n gdp cua cdc thanh vidn, cd mot sd'han che'sau day can dffdc hoan thi6n:
Mot Id, quy dinh hien hanh khdng cho phep cdc thanh vien dffdc quyen thoa thuan ty le vd'n gdp thdm. Noi each khdc, n6'u thanh vien quye't dinh gdp th6m thi phai gdp dung theo ty le tffdng ffng vdi phan vd'n gdp cua hp trong vd'n dieu le cdng ty. Quy dinh cffng nhac nhff trdn khdng tao cho cdc thdnh vidn quy^n tff quye't dinh, dinh doat dffdc ty le gdp thdm cua minh. Di6u nay di ngffdc lai vdi tinh than chung cua phap luat ve doanh nghiep Id khdng can thiep qua sau vao quan he ndi bd giffa cdc thdnh vidn. Han che' nay cd the dffdc ly gidi theo hffdng la nha lam ludt mud'n tao sff cdng bdng trong viec gdp them vd'n. Do dd, Luat Doanh nghiep quy dmh ne'u thdnh vidn khdng gdp them thi cd quyIn chuy6'n nhffdng lai quyen gdp vd'n dd, nhulig phai chuyen nhffdng theo Dieu 53 cua Luat nay dd' dam bdo quyen ffu tien mua cua cdc thdnh vidn cdn lai mdt each binh dang theo ty le Cu th^, diem a, khoan 1 cua Dieu 53 quy dmh "Phai chao ban phan vd'n dd cho cdc thanh vien cdn lai theo ty 16 tffdng ffng vdi phan vd'n gdp cua ho trong cdng ty vdi ciing dieu kidn". Tuy nhien, ne'u ly giai theo hffdng nay thi tai sao quy dinh trong doan ti6'p theo cua Khodn 2 Dieu 68 cung cd cung ban chd't (dp dung cho trffdng hdp thanh vi6n phdn ddi quyet dinh tang vdn dieu le ciia cdng ty), nhffng lai cho cac thdnh vidn hien hffu cd quyen thda thuan khac vdi ty le tffdng ffng vdi phan vd'n gdp cua ho trong vdn di^u le cdng ty''. Do do, de cho phu hdp vdi quyen tff dinh doat cua cdc thanh vien hien hffu va phu hdp vdi doan thff hai cua Khodn 2, thi doan dau ciia Khoan 2 Dieu 68 cua Ludt Doanh nghiep
n6n dffdc sffa ddi theo hffdng bd sung thdm quydn thda thuan giffa cac thdnh vidn ghi nhan trong Dieu le cdng ty hoac thda thuan trffc tie'p ve ty 16 vd'n gdp them khi cdng ty quyd't dinh tang vdn dieu 16 theo hinh thffc tang vd'n gdp cua cdc thanh vien.
Hai Id, thuat ngff sff dung trong quy dinh tai Khodn 2 Dieu 68 vl "quyen gdp vdn" la chffa dffdc chinh xac, de gay nham Idn vdi "quyen gdp vdn"
luc thanh lap doanh nghiep. Bdi v l ban chd't, day Id "quyen gdp them vd'n" chff khdng phdi la
"quyen gdp vd'n". Mac du quy dinh "quyen gdp vd'n" nay nam trong dilu ludt vl thay doi vd'n dieu 16, nhffng nhffng thanh vien cua cdng ty khdng phai luc nao ciing hieu rd cac quy dinh cua phdp ludt.
Do do, viec xdc dmh ro rang thuat ngff se tao dieu kidn thudn Idi hdn cho moi dd'i tffdng deu de hieu, d6 dp dung.
Ba let, viec chuyen nhffdng quyIn ndy dffdc Ludt Doanh nghiep bat budc phdi chuyen nhffdng theo quy dinh tai Dieu 53 cua Luat Doanh nghidp. Thd^
nhffng, Dieu 53 cua Luat Doanh nghiep nam 2014 id quy dinh cho viec chuyen nhffdng "phan vd'n gdp", trong khi viec chuyen nhffdng trong trffdng hdp tang vd'p gdp cua cac thanh vien la chuye'n nhffdng "quyen gdp vd'n". Ndi each khdc, Luat Doanh nghiep nam 2014 dang ddng nha't giffa
"phan vd'n gdp" tai Dieu 53 vd "quyen gdp vdn "tai Dieu 68. Dd'i vdi phan vd'n gdp thi thanh vidn cd the chuy6'n nhffdng mdt phan hoac toan bd, nhffng ddi vdi "quyen gdp vd'n" thi thdnh vidn cd thi chuyin nhffdng mdt phdn hay toan bd hay khdng?
Dd trdnh tinh trang kho xac dinh la cd tdch dffdc
"quylngdp vd'n" tang thdm nay thanh nhieu phan de' chuyen nhffdng dffdc hay khdng, thi Ludt Doanh nghiep nen dffdc sffa ddi thuat ngff tai Dieu 68 theo hffdng: Thanh vien cd the chuyen nhffdng "quyIn gdp vd'n ddi vdi phan vd'n gdp tang thdm" cua minh cho ngffdi khdc theo quy dinh tai Dieu 53 cua Luat nay. Khi dd, vide dp dung Dieu 53 vao trffdng hdp chuyen nhffdng "quyen gdp vd'n dd'i vdi phan vd'n gdp tang thdm" idn cdng ty tang vd'n dilu le neu tr6n se dffdc thffc hi6n thuan tien va de dang hdn.
Bon Id. Khoan 2 Dieu 68 ciia Luat Doanh nghiep nam 2014 cho phep "thdnh vi6n phan ddi quy6't dinh tang them vd'n dieu id ciia cdng ty thi cd the khdng gdp them vd'n". Trffdng hdp ndy dffdc xff ly bang cdch: "Sd' vd'n gdp them cua thdnh vien dd dffdc chia cho cac thanh vien tdidc theo ty 16 tffdng ffng vdi phan vd'n gdp cua hp trong vdn dieu le cdng ty ne'u cac thanh vidn khdng cd thda thudn
So 11 -Thang 6/2019 31
khdc". Quy dinh nay cung phat sinh bd't cdp d chd:
Ne'u thdnh vien phan ddi quye't dinh cua cdng ty ve viec tang vd'n dieu Id thi "c6 the' khdng gdp them vd'n". Cd nghia la hp cd quyen gdp vdn thdm hoac khdng gdp vd'n them, vi thuat ngff "cd thd'" 1dm cho ngffdi dpc va dp dung phap luat cd the hieu theo hai hffdng n6u tren. Nhff vdy, ne'u hp thffc hien quyen gdp them vd'n (du phan dd'i vdi quye't dinh tang vdn ciia cdng ty) thi hp cd quyIn chuydn nhffdng "quyen gdp vd'n dd'i vdi phan vd'n gdp tang them" ciia minh cho ngffdi khdc nhff nhffng thdnh vidn hien hffu khdng phdn dd'i quyd't dinh lang vdn ciia cdng ty hay ididng?. Can cff vao quy dinh hien hdnh thi ho khdng cd quyIn chuyen nhffdng quyen gdp vd'n ddi vdi phan vd'n gdp tang them cho ngffdi Ididc. Ndi cdch khac, dd'i vdi thanh vien khdng phdn dd'i quye't dinh tang vd'n dilu 16 cua cdng ty thi cd quyen chuyen nhffdng quyen gdp vd'n dd'i vdi phan von gdp tang them ciia hp cho ngffdi khdc, cdn dd'i vdi thanh vidn phdn dd'i quyd't dinh tang vd'n dieu 16 cdng ty thi khdng cd quyen chuye'n nhffdng quyen gdp vd'n ddi vdi phan vd'n gdp tang thdm cho ngffdi khdc. Do do, Ludt Doanh nghidp cdn dffdc sffa ddi theo hffdng: "Thdnh vien phdn ddi quye't dinh tang them vd'n dieu le ciia cdng ty thi khdng dffdc gdp them vdn", cd nghTa la thay the' tff "cd the' khdng gdp them vd'n" thdnh
"khdng dffdc gdp thdm vd'n".
Ndm Id, Luat Doanh nghidp nam 2014 chi mdi xff ly phan vd'n gdp tang them (ciia thanh vien phan dd'i quydt dinh lang vd'n dieu id) bdng quy dinh "chia dilu cho cdc thdnh vidn khdc theo ty le nd'u cac thdnh vi6n khdc khdng cd thda thudn khac". Thd' nhffng, ne'u cac thanh vi6n khdc khdng thda thuan dffdc thi cdc thanh vidn khdc phai bat budc phai tie'p nhan phan vd'n gdp tang them dd theo ty 16 phan vd'n gdp ciia hp trong cdng ty. Quy dinh nay la ba'thdp ly. Bdi vi, cac thdnh vien ddng y vdi quyd't dinh lang vd'n dilu id ciia cdng ty, nhffng chffa chac hp deu ddng y lid'p nhdn them phan vd'n gdp lang them ngodi phan vd'n gdp tang thdm ban dau theo dff kie'n ciia hp. Vi du, cdng ty cd 4 thanh vidn. Mdi thanh vidn cd phan vd'n gdp la 100 trieu dong (vd'n dieu le cua cdng ty hien tai la 400 trieu dong). Trffdng hdp cdng ty quye't dinh lang vdn dieu id them 1,2 ty ddng (cd nghia la mdi thanh vi6n phai gdp them 300 trieu ddng). Thanh vi6n thff nhd't, thff hai va thff ba ddng y, nhffng thanh vien thff tff phan dd'i quye't dinh tang vdn.
Can cff vdo quy dinh cua Ludt Doanh nghiep nam
2014 thi thanh vien thff tff cd quyen ididng gdp thdm vdn. Do dd, thdnh vidn thff nha't, thff hai vd thff ba se thda thuan viec gdp them 300 tridu ddng do thanh vidn thff tff khdng gdp them. Trffdng hdp cac thanh vidn thff nhd't, thff hai, thff ba khdng thda thuan dffdc thi mdi thanh vien phdi gdp them 100 trieu ddng nffa (theo ty Id phan vd'n gdp trong vd'n dieu le ciia cdng ty). Hau qud la, sau quye't dinh tang vd'n didu 16 ciia cdng ty thi thanh vien thff nha't, thff hai va thff ba, mdi thanh vidn phai gdp them 400 trieu ddng, chff khdng phai 300 tridu ddng nhff quye't dinh ban dau. Phan 100 tridu ddng tang them nay hodn toan khdng cd sff ddng y ciia thanh vidn thff nha't, thff hai vd thff ba, vi hp khdng cd kha nang gdp them 100 trieu ddng phdt sinh nay, hoac hp khdng mud'n gdp thdm 100 trieu ddng nay vi nhieu ly do, trong dd cd Ijl do tranh rui ro khi dau tff them qua nhieu vd'n vao cdng ty.
Xua't phat tff bd't cdp neu tren, Luat Doanh nghiep nam 2014 nen dffdc sffa ddi, bd sung theo hffdng: "Trffdng hdp nay, sd' vd'n gdp thdm ciia thanh vien dd dffdc xff ly theo thff ttf nhtf sau: a) Cdc thanh vien cdn lai thda thudn chia ty 1$ gdp them cua hp; b) Trtfdng hdp cac thanh vidn cdn lai khdng thda thuan dffdc ty 16 gdp thdm tlii chia theo ty 16 tffdng ffng vdi phdn vdn gdp ciia hp trong vd'n dieu le cdng ty; c)Trffdng hdp cd thdnh vidn trong nhdm cac thanh vidn cdn lai tff chdi gdp them theo ty 16 dffdc quy dinh tai diem b Dieu nay thi phan vd'n gdp dd se dffdc xff ly theo Quyd't dinh cua Hdi ddng thanh vidn, ne'u Dieu 16 cdng ty khdng quy dinh khdc.
2.2. Triidng hdp tdng vd'n dieu le hdng hlnh thitc tie'p nhqn them vd'n cua thanh vien mdi
Viec tie'p nhan them thdnh vien mdi dd' tang vdn dieu Id chi cd thd' xay ra khi hpi dii 2 dieu kien; Dieu kien sd' Iffdng thanh vidn va dieu kidn ve chii the'.
Dd'i vdi dieu kien vd sd Iffdng thanh vidn thi cac quy dinh da qud ro rang, dd hid'u. Bdi vi, theo quy dinh ciia Luat Doanh nghidp nam 2014 thi sd Iffdng thdnh vien td'i da ciia cdng ty la 50 thanh vidn. Tuy nhien, didu kidn ve chii the thi con mdt sd bd't cSp, do each xdc dinh "ngffdi quan ly doanh nghiep" theo khoan 18 Dieu 4 cua Luat Doanh nghiep nam 2014 qud rdng, lam anh hffdng den kha nang tang vdn dieu Id cua cdng ty TNHH hai thanh vidn trd len theo hlnh thffc tiep nhan th6m vd'n gdp ciia thanh vien mdi.
Cu the, can cff vao Khoan 3 Dieu 18 ciia Luat
32 So 11 -Thdng 6/2019
LUAT
Doanh nghiep nam 2014 thi cdc dd'i tffdng khdng dffdc gdp vd'n vao doanh ngliiep bao gdm: "a) Cd quan nha nffdc, ddn vi vu trang nhdn dan sff dung tai san nha nffdc gdp vd'n vdo doanh nghidp de thu Idi ridng cho cd quan, ddn vi minh; b) Cac dd'i tffdng khdng dffdc gdp vd'n vdo doanh nghidp theo quy dinh cua phap ludt ve can bp, cdng chffc". Quy djnh nay dd'i vdi cong ty TNHH hai thanh vien la Ididng kha thi. Bdi vi, Luat Doanh nghiep chi cd'm 2 nhdm dd'i tffdng gdp vd'n vao cdng ty TNHH de cdng ty ndy tang vdn dieu 16, nhffng ne'u can cff vao quy dinh ve Hdi ddng thdnh vien va ngffdi quan ly doanh nghidp thi Luat Doanh nghi6p nam 2014 da gian tie'p cd'm tat ca cdc dd'i tffdng dffdc Het ke tai Khodn 2 Didu 18 (cdc dd'i tffdng bi cd'm thanh lap, quan ly doanh nghiep). Cu the, theo Khoan 18 Dieu 4 va Khoan 1 Dieu 56 ciia Ludt Doanh nghiep nam 2014 thi td't cd cdc thanh vidn ciia cdng ty TNHH hai thanh vidn trd len deu la ngffdi qudn ly doanh ngluep. Do dd, ta't ca cac nhdm dd'i tffdng bi cam quan ly doanh nghi6p theo Idioan 2 Dieu 18 deu se bi cd'm gdp vd'n vdo cdng ty TNHH.
Do do, de' cho cdng ty TNHH hai thdnh vien trd Idn dffdc tang kha nang buy ddng vd'n bang each tang them vd'n gdp ciia thdnh vien mdi, thi Khoan 18 ciia Dieu 4 (ve ngffdi qudn iy doanh nghidp) ciia Luat Doanh nghiep nam 2014 nen dffdc sffa ddi theo hffdng chi xdc dmh ngffdi quan ly doanh nghidp dd'i vdi cdng ty TNHH bao gdm nhffng ngffdi nhff: Chu tich Hdi ddng thanh vidn, Giam ddc, Tong gidm dd'c va nhffng ngffdi cd quyln nhan danh cdng ty xac Idp cac giao dich. N6'u theo hffdng nay thi se md ra cd hdi rd't nhieu cho cac dd'i tffdng tham gia gdp vd'n de tang vdn dieu Id cdng ty, VI thanh vidn gdp vd'n sau cd quyen vao nhdm thdnh vien khdng giff chffc danh quan ly.
Nd'u sffa ddi nhff the thi quy dinh vl viec tang vd'n dieu 16 cdng ty TNHH hai thanh vidn trd 16n theo cdch tie'p nhdn vdn gdp ciia thanh vidn mdi se dffdc nhieu kha thi hdn.
Ngoai ra, trong trffdng hdp quye't dinh cua cdng ty theo hffdng tie'p nhdn thdm thanh vien mdi de tang vdn didu le, nbu^g khdng cd thanh vien mdi nao tham gia thi dffdc xff ly nhff thd nao? Hien tai Ludt Doanh nghidp cdn dang bo ngd. Do dd, trong trffdng hdp nay, Dieu 68 cua Ludt Doanh nghiep nam 2014 n6n dffdc bd sung them quy dinh nhff sau: "Trffdng hdp cdng ty quye't dinh tie'p nhan vdn gdp ciia thdnh vien mdi nhffng khdng cd ngffdi gdp vd'n thi phan vdn gdp dff kien cua thanh vi6n mdi
se dffdc xff ly theo mdt trong cac cdch theo thff tff sau ddy a) Cdc thdnh vien hidn hiJu gdp thdm theo ty id phan vd'n gdp ciia hp trong vd'n dieu le ciia cdng ty; d) Hpi ddng thdnh vidn quye't dinh, ne'u dieu Id cdng ty khdng quy dinh khac".
De xua't neu tren nham dam bao xff ly dffdc trffdng hdp cdng ty quye't dinh lang vd'n didu 16 cdng ty bang cdch tang them vd'n gdp ciia thdnh vidn mdi, nhffng thffc td'khdng cd thanh vidn mdi nao tham gia hoac sd Iffdng thdnh vien mdi tham gia khdng du so vdn tang them ciia vd'n dieu Id do cdng ty xac dinh,
Ngodi 2 trffdng hdp tang vd'n dieu le cua cdng ty TNHH hai thdnh vien trd Idn dffdc quy dinh tai Dieu 68 Luat Doanh nghiep nam 2014 thi Ludt ndy khdng ghi nhSn thdm hlnh thffc tang vd'n dieu Id nao khac cho cdng ty. Sff ban che' sd' Iffdng hinh thffc tang vd'n dieu Id ndy la mot ba't cap nffa can dffdc bd sung, sffa doi. Cu the, nghien cffu Ludt Doanh nghiep nam 2005, cbiing ta tha'y cd quy dinh ve vi6c tang vdn dieu Id cua cdng ty TNHH hai thanh vidn trd len theo hlnh thffc "Didu chinb tang mffc vd'n dieu 16 tffdng ffng vdi gid tri tai san tang len cua cdng ty". Tuy nhidn, Ludt Doanh nghiep nam 2014 da bd di hlnh thffc tang vd'n dieu 16 nay.
Cd sd de' bd quy dinh ndy cd the la theo khodn 4 Dieu 4 Thdng tff sd 45/2013/TT-BTC ngay 25 thdng 04 nam 2013 hffdng ddn che dp quan ly, sff dung vd trich kha'u hao tdi sdn cd' dinh thi doanh nghidp chi dffdc danh gid lai gid tri tai san cd' dmh de dieu chinh nguyen gia trong cdc trffdng hdp sau:
Theo quyd't dinh cua cd quan nhd nffdc cd tham quyen hoac thffc hidn td chffc lai doanh nghi6p, chuyen ddi sd hffu doanh nghiep, chuyen ddi hlnh thffc doanh nghiep: chia, tdch, sap nhap, hdp nha't, CO phan hda, ban, khoan, cho thu6, chuyen ddi cdng ty TNHH thanh cdng ty cd phan, chuydn ddi cdng ty CO phan thdnh cdng ty TNHH hoac dung tai san de dau tff ra ngodi doanh nghiep.
Tuy nhien, viec bd quy djnh ndy la mdt bd't cdp.
Bdi vl thffc td', gid tri tai san ciia doanh nghiep cd the tang len rat nhieu so vdi gia tri luc ban dau lai sdn dffdc gdp vao cdng ty. Nd'u khdng cho phep cdng ty tie'n hdnh dinh gid lai lai san de tang vdn dieu 16 thi se anh hffdng de'n quyIn va kha nang md rdng kinh doanh vdi gia tn lai san thffc te' dang cd ciia cdng ty. Do do, Ludt Doanh nghidp nam 2014 vd van ban lidn quan neu lr6n n6n Id'y lai quy dinh cu la cho phep doanh nghiep cd quyen dinh
So 11 -Thang 6/2019 33
gia lai tiii siin de tang v^n di^u le cua c6ng ty. Viet Nam hien hanh quy dinh cac trifdng hop tSng.
Ngoai ra, nen bo sung them cac trudng hdp khac Tuy nhien, nhieu quy dinh lien quan van con khi do dieu 1^ cong ty quy dinh. nhi^u bCt cap can phai ti6'p tuc dttdc hojln thign Tom lai, trong qua trmh hoat dong kinh doanh, theo hudng ro rang, dam bao quyen tU chu cua tily vao tCfng thdi diem va chien lUdc kinh doanh doanh nghidp, khdng nen can thiep qu^ sau vilo hoac tuy vao tinh hinh thUc te, cac doanh nghiep quyet dinh noi bo ciia doanh nghifp trong vide xu"
noi chung va cong ty TNHH hai thanh vien noi ly cac trirdng hdp lidn quan den tang vd'n dieu le • rieng, se quye't dinh tang vd'n dieu le. Phap luSt
TAI LIEU THAM KHAO:
1. Luat Doanh nghiep sg 60/2005/QHl 1 ngiy 29/11/2005 2. Luat Doanh nghiep so68/2014/QH13 ngiy 26/11/2014.
3. Thong tic so 45/2013/TT-BTC ngiy 25 thing 04 nam 2013 hudng ddn ch^'dd qudn ly, sii diing vd trich khau hao tii san CO dinh.
Ngiiy nhan bai: 13/5/2019
Ngay phan bi$n danh gia va sii'a chffa: 23/5/2019 Ngay ch3'p nhan dang bai: 3/6/2019
Thong tin tdc gid:
1. TS. CAO NHAT LINH
Khoa Luat - Trifdnp Dai hoc Cin Thd 2. NGUYtNLYHAI
Hpc vlin cao hpc - Tri/dng Dai hpc Tra Vinh
REGULATIONS ON INCREASING THE CHARTER CAPITAL OF A LIMITED LIABILITY COMPANY WITH TWO OR MORE MEMBERS:
SHORTCOMINGS AND SOLUTIONS
• Ph.D CAO NHAT LINH Faculty of Law, Can Tho University
• NGUYEN LY HAI Postgraduate student - Tra Vinh University
ABSTRACT:
The 2014 Enterpnse Law stipulates that a limited liability company with two or more members may increase its charter capital. However, this law's regulations related to the increasing in charter capital of a limited Uability company with two or more members have many shortcomings. Therefore, it is necessary to amend regulations and complete details related to increasing the charter capital of a limited liability company with two or more members in order to create a favorable legal corridor for enterprises to expand their production and businesses.
Keywords: Limited liability companies wiUi two or more members, increasing charter capital, new members, inadequate, miprovement directions.
