HOAN THIEN CHE DjNH PHAP LUAT VE CONG TY HdP DANH TRONG LUAT DOANH NGHIEP NAM 2014
Nguyin Vinh Hung'
Tom tat
Ki tie Ludt Doanh nghiep ndm 1999, cdng ly hap danh duac chinh thiic quy dinh Ird lgi. Tuy nhien, sau khodng Ihdi gian luang ddi ddi, din nay edng ty hap danh vdn gdn nhu khdng phdt triin tgi Viit Nam. Nghien ciru cho thdy, mdt Irong sd cdc nguyen nhdn ddn din viic cdng ty hap danh khdng phdt triin Igi Viet Nam cdn la do hi Ihdng cdc quy dinh phdp ludl ve logi hinh cdng ty hop danh hien nay dang Idn Igi khd nhieu bdt cap.
Tir khoa: Ludl Docmh nghiip, cdng ly hap danh tu cdch phdp nhdn, thdnh vien hgp danh thdnh vien gdp vdn.
Ma s6:292. Ngdy nhan bdi: 21/07/2016. Ngdy hodn thdnh bien lap: 27/10/2016. Ngdy duyet dang: 28/10/2016.
Abstract
Since the Enterprise law 1999, general partnership has officially been stipulated again. However, after a quite long duration, general partnership has almost no further development in Viemam so far According lo research, one the causes resulting in non-development of geiieral parmership in
Vtemam is that Ihe current regulations on general parmership are inadequate.
Key words: Enterprise law, general parmership, legal entity, general parmer, limited parmer.
Paper No. 292. Date of receipt: 21/07/2016. Date of revision: 27/10/2016 Date of approval: 28/10/2016.
1. Dan nhap A, noi dat nang mdi quan be thin tMet gitta cac Thuc tiln kmh doanh mdt sd nim gin day thanb vien frong kinh doanh tiii cdng ty bgp cho thky, frong sd cic loai Mnh cdng ty Men <^ ^ ^ '"at Phat frien. Tham cM ngay t^i Chiu nay cua Viet Nam tiii cdng ty hgp danh (general ^ u hoac Hoa Ky - nhung noi vdn ndi tieng bdi parmership), dang la loai bmh cdng ty cMlm ^myen tiidng kmh doanb ta ban thyc dyngtiii
s6 luong it nhlt. K l ta Luit Doanh ngMep nam '^"ng ty hgp danh van ludn dugc ddng dao tang 1999 din Luit Doanh ngMep nam 2014, "cdng ^^ '^^c nha diu ta tai dd ua ehudng".^
ty hgp danh blu nhu khdng phat triln miy d Tai Viet Nam, frong thdi ky Phap tiiupc, Viet Nam".' Tuy nMen, day lai "la mdt frong cdng ty hgp danh da tiing xult Men dudi cic cac Mnh tiittc cdng ty xult Men sdm nblt v i Mnh tiittc nhu "cdng ty ddng danh hay bdi bgp dip umg rit tot cic ddi hdi cua tiii trudng".^ danh"." Sau kM dit nudc tiln hanh ddi mdi NgMen cum cbo tiily, "tai cac qudc gia Chiu toan dien tiii "cac hinb tbuc kinh doanb nhu
TS, Khoa Luat, Dai hgc Qudc gia Ha Ndi, Email: [email protected] Minh Ngoc, Ngge Ha (2011), Ludt Kinli ti, Nha xuat ban Lao ddng, fr. 224.
Ngd van Tang Phudc (2009), Gido trinh Phdp ludt liinli ti, Nha xuit ban Thdng ke, fr. 157.
Nguyin Vinh Hung (2013), "Cdng ty hgp danh theo Luat Doanh nghiep nam 2005 - mdt sd bat cap va ki6n nghj", Ddn chu vdphdp ludt, sd 7 (256)^ tt. 35.
Le "rai Triln, Nguyin Vang Thg, Nguyin Tan (1973), Ludt Thucmg Mai Viet Nam ddn gidi, Nha xuit ban Kim lai in quan, Quyln II, fr. 763.
So 86 (12/2016) Tap chi KINH TE DOI NGOAI 97
nhdm kinh doanh, td hgp tic... deu cd the coi la cic dang ctta cdng ty hgp danh ngay nay".^
Phai kl ttt Luit Doanh nghiep nam 1999, loai Mnh cdng ty hgp danh mdi dugc cMnh thttc quy dinh trd lai vdi vdn ven bdn Dieu luit.' Ke thtta va phat friln ta Luit Doanh nghiep nam 1999, Luat Doanh ngMep nam 2005 va Luit Doanh nghiep nam 2014 tiep tuc hoin tMen va md rdng them cac quy dinh ve loai binb cdng ty bgp danh. Dieu nay chiing td sy ky vgng cua nha lim luit ddi vdi loai Mnh cdng ty hgp danh ngay cang ldn hon.
Tuy nhien, ttai qua thdi gian taong ddi dai, cho den nay cdng ty hgp danh vin chua thyc sy phit trien tai Viet Nam. Dieu nay, dat ra vin de lieu cdng ty hgp danh cd thyc sy phtt hgp vdi dieu kien kinh te - xa hdi va thdi quen kinh doanh tai Viet Nam hay khdng? Nlu nhu cdng ty hgp danh li loai Mnh cdng ty phu hgp vdi tim ly kinh doanh, trayin thdng thuomg mai va cac dieu kien tai Viet Nam tM ly do nao khien cho cdng ty nay khdng dugc cic nhi diu ta ddn nhan? Diy dlu la cic vin dl bet stte quan ttgng vi rit can cd sy nghien cttu de tim ra nguyen nhin. Tren co sd dd, tim ra cic giai phap Meu qui giup cbo loai Mnh cdng ty hgp danh cd thl phit friln tdt tai Viet Nam.
2. Tam quan trgng ciia cong ty hgp danh trong he thong cac loai hinh doanh nghidp kinh doanh tai Viet Nam hien nay
Hien nay, ben canh loai hinh cdng ty hgp danh, Luat Doanh ngMep nam 2014 cdn quy dinh mdt sd loai hinh cdng ty khac. Tuy nhien, thyc tiln kinh doanh tai Viet Nam cho thly, cic loai hinb doanh nghiep nay vin cdn tdn tai
mdt sd vin dl va chua that su phtt hgp vdi mdi tmdng thuong mai tai Viet Nam.
Ddi vdi loai Mnh cdng ty frich nhiem huu ban hai thanh vien thi han chl ddi vdi cdng ty nay the hien, kM sd lugng thanh vien cdng ty ludn bi khdng che (khdng dugc vugt qua 50 thanh vien frong mgi trudmg hgp). Dilu nay la khd khan rat ldm vi vdi nhu ciu phat triln cua cdng ty thi khd cd the dy doin tmde ring den giai doan nao, cdng ty frach nhiem huu han hai thanh vien can phai md rgng them quy md. Ngoai ra, cic ban che khac ctta cdng ty trach nhiem hiiu ban hai thanh vien cdn thl Men khi viec chuyen nhugng phin vdn cua cic thanh vien ludn bi han che; mat khic, tinh chit frich nhiem hiiu ban ve tai sin ddi khi co the lim giam trich nhiem ctta cic thanh vien vdi khich hang. Cd le vi vay, nen da cd quan diem cho rang, "kM lam an vdi cdng ty frach nhiem hum han khach hang cd nhilu ly do dl can frgng".''
Ddi vdi loai Mnh doanh nghiep ta nhan va cdng ty frich nhiem hflm ban mot thanh vien tM diem chung gitta hai loai hinh doanh nghiep nay la ludn bi bd hep ttong pham vi kinh doanh nhd, le do chiing chi cd mdt chu sd hflm duy nhit. Nhu vay, den mdt giai doan doi hdi ngudn vdn ldn, cic loai hinh doanh ngUep mpt thanh vien nay se gap phii rit nhilu ban che, khd khan. Ngoai ra, khi xu thl Men nay la cac nha dau ta ludn mudn md rdng hgp tac de san se rui ro kinh doanh thi cic loai binh doanh nghiep mgt chtt sd hiiu cang trd nen yeu the va rit khd canh tranh vdi cic loai hinh cdng ty cd nhieu chtt sd httu.
Nguyin Vinh Hung (2015), "Phan biet cdng ty hgp danh va cdng ty hgp vdn don gian theo Luat Doanh nghiep nam 2014", Nghe ludt, sd 06/2015, tr. 9.
Dilu 95 din Dilu 98, Ludt Doanh nghiep nam 1999.
Pham Duy NghTa (2009), Ludt Doanh nghiep: tinh hudng-phdn tich - binh lugn, Nha xuit ban Dai hoc Ou6c giaHaNdi, fr. 71. ' "
98 Tapchi KINH TE D 6 ' I NGOAI S6'86 (12/2016)
Cdng ty cd phin la loai Mnh cdng ty khi dugc ua chugng tten tbi tmdng Men nay. Tuy nMen, md Mnh cdng ty cd phin cM tMch hgp kM van hanh tten quy md kinh doanh ldn, thim cU rit ldn. Vi the, quy md ciia cdng ty cd phan khdng phtt hgp vdi dai da sd thuomg nhin Viet Nam. Hon nua, viec quin tri, dieu hanb cdng ty cd pbin ciing kha phttc tap do cdng ty tdn tai nMeu tMet che quin ly, dieu hinh va giam sat. Cd le, cM cd cac cdng ty vdi quy md td chuc ldn (cic ngin hang thuomg mai, cdng ty chung khoin, cic tip doan nhi nudc dang cd phin hda...) mdi nen thinh lap dudi md Mnh cua cdng ty cd phin. NgMen cttu gin diy cang chttng td cdng ty cd phin khdng thyc sy tMch hgp vdi dai da sd thuang nhan Viet Nam:
•'Doanh ngMep vtta va nhd cMem 95% tdng so doanb ngMep d Viet Nam, dugc dinb gia la lye lupmg nang ddng, cd ddng gdp nMeu cho tang trudng GDP".* Mat khic, frong bao cao gin nhit ctta Phdng Thuong mai va Cdng nghiep Viet Nam (VCCI) tM: "cing ngiy cic doanh ngMep Viet cing trd nen U ti chtt khdng gpi la sieu nhd nua".' Cdn nghien cttu cua Vien NgMen cttu Quan ly kinh te Trung LTcmg cho biet: "Nhieu ngMen cttu va thuc te da cM ra rang chinh cic doanh ngMep nhd va vtta la mpt ddng lye quan trpng tbuc diy phit trien va ddi mdi kinh te - xa hdi... Doanh nghiep nho va vtta da thyc su dinh ngMa lai nhiing thi tmdng hoan toan mdi, khdi diu lin sdng sing tao - ddi mdi khdng cM cbo qudc gia ma ca the gidi".'" Ttt dd, cang cd the khang dinb va dy
bao md hinh kinh doanh nhd, vtta va de cao sy tin cay giua cic thinh vien se cd the tdn tai va phit triln hieu qui, manh me tai Viet Nam.
NgMen cum gin diy cho thly, "co sd dl mdt loai Mnh doanh nghiep phit friln tdt tai Viet Nam tM loai hinh doanh nghiep dd phii tbda man cic dieu kien nhu: (i) quy md cua doanh ngMep khdng qui ldn nhtmg lai cd thl de ding md rdng quy md trong dai ban; (ii) gitta cic thanh vien ctta doanh ngMep phii ludn tdn tai sy tm tadng lin nhau; (iii) doanh nghiep phii dam bio sy an toan cao ve mat phap ly tnrdc phip luit va cho cic khich hing (trong doanh ngMep cin phai cd sy chiu frich lien ddi va vd ban cua mdt sd thinh vien chu chdt); vi (iv) CO ciu td chttc, quin tri dieu banh khdng qui phttc tap"." Neu dem ddi chieu cic dieu kien tren vdi cdng ty hgp danh thi cd the thiy rang, diy li loai Mnh cdng ty hdi tu nbieu tm diem, ddng thdi rit phtt hgp vdi tim ly kinb doanb va cic dieu kien kinh te, xa bdi tai Viet Nam. Bdi le, ngudi Viet Nam ttt liu ddi vdn da quen lam an manh miin, nhd le. Vdi nhumg md hinh cdng ty cd sy td chttc cao, quy md ldn tM viec trien khai tai Viet Nam dudng nhu khdng may phtt hgp. Mat khac, thdi quen kinh doanb ludn de cao sy tin ciy, quen biet, cdn tie ddng ldn den tam ly cua cic nha diu ta Viet Nam. Cd the khang dinh, yen td tin tudng (nhin than) ludn dat nang frong suy nghT kinh doanh cua ngudi Viet. Khi ddi cMeu cic dieu kien nay vdi cdng ty bgp danh tM uu diem ctta cdng ty hgp danh cbinh la ket bgp dugc uy tin
' D§ Thj Kim Tien (2013), "Hoan thien he thdng phap Iuat bao dam quyln binh ding doanh nghiep d Viet Nam", Tap chi Ddn chu vdphdp iuat, sd 9 (258), fr. 42.
' Doanh nghiep Viet ngdy cdng li ti, tmy cap ngay 6/7/2016 14:20PM, frr http://tuoifre.vn/tin/kinh-te/20160704/
doanh-nghiep-viet-ngay-cang-li-ti/1130905.hfrnl.
'"Vien Nghien ciiu Quan Iy kinh t l Trung l/ong - Cdng thdng tin kinh tl Viet Nam (2010), Phdt triin Doanh nghiep nho vd vira a Viet Nam, truy cap ngay 23/6/2016, Iilc 19:10 PM, tir http://www.vnep.org.vn/vi-vn/Cac- loai-hinh-doanh-nghiep/Phat-frien-Doanh-nghiep-nho-va-vua-o-Viet-Nam.html.
" Nguyin Vinh Hung (2015), "Cin xay dung Ioai hinh doanh nghiep phii hgp vdi nin kinh tl Viet Nam", Tap chi Ddn chu vd phdp ludt, s6 0Z/20l5,tr. 33.
So 86 (12/2016) Tap chi KINH TE DOI NGOAI 99
ci nhin cua nhilu thanh vien. Horn nua, nhd nghia vu lien ddi va trich nhiem vd ban cua cic thanh vien hgp danh, lam cho cdng ty hgp danh de dang tao dugc sy tin cay tmde cic ban hang hay cic ddi tic kinh doanh. Ddng thdi, kl thtta ttt Luit Doanh ngWep nim 1999 va Luat Doanb nghiep nam 2005, Luit Doanh nghiep nam 2014 cdn cho phep cdng ty hgp danh linh boat md rdng ddi tagng thanh vien tham gia, kbi quy dinh loai hinh thanh vien la cic thanh vien gdp vdn. Nhd vay, trong bit ky hoin canh nao, cdng ty hgp danh deu cd the de dang md rdng quy md kbi cln thiet. Ngoai nhiing uu dilm tren tbi viec quin ly dieu hanh cdng ty hgp danh nhin chung khdng qui phttc tap, do sd lugng cic thanh vien thudng khi it va lai cd sy tin ciy lan nhau. Bdi vay, cd the ndi, cdng ty hgp danh la loai hinh cdng ty cd nhieu uu diem vi rat phu bgp vdi mdi tradng thuong mai cua Viet Nam frong giai doan phat trien Men nay.
3. Mot so bat cap ve cong ty hgp danh trong Luat Doanh nghiep nam 2014
Trudc diy, da cd nghien cttu chi rd:
"nguyen nhin co bin khien cho cdng ty hgp danh khdng thanh cdng nhu mong dgi la do khung phip ly dieu chinh cdng ty hgp danh vin cdn nbieu bit cap, vudng mac".'^
Ddng quan diem niy, cd quan diem cbo ring,
"nhflmg ngudi lam luat da thiet ke chua thanh cdng md hinh cdng ty hgp danh, cdn qui nhieu dieu chua rd rang va miu thuan, do vay md hinh niy chua dugc gidi kinh doanh d Viet Nam hudng ttng".'^ Qua nghien cttu, nhumg nguyen nhin co bin vl mat phip ly.
dan den viec cdng ty hgp danh kem phat trien tai Viet Nam nhu sau:
Thit nhdt, vi vdn di tu cdch phdp nhdn ciia cdng ty hap danh gdy ra nhieu tranh ludn trong mot thdt gian khd ddi: Tai Luit Doanh ngMep nam 1999, cdng ty hgp danh khdng dugc quy dinh ta each phap nhin. Tuy nhien, ke ta Luat Doanh ngMep nam 2005 cho den Luit Doanh nghiep nam 2005 (stta ddi, bd sung nam 2009) va Luit Doanh nghiep nam 2014, tM cong ty hgp danh dugc quy dinh cd ta each phap nhin. Mac du vay, vin de cd nen quy dinb hay khdng nen quy dinh ta cich phip nhin cho cdng ty hgp danh da dan den nhieu cudc tranh luin trong mdt thdi gian khi dai. Bdi le, nlu can ctt cic dilu kien de ttd thanh phip nhan theo Dilu 84 cua Bg luat Din sy nam 2005 hay Dilu 74 cua Bd luat Din sy nam 2015 Men nay, thi cdng ty hgp danh khdng du dieu kien dl ttd thanh mdt phip nhan. Cho den nay, mac dtt viec quy dinh cdng ty hgp danh co tu each phip nhin dugc mdt khoing thdi gian taomg ddi dai nhung vin cd nhieu y kien cho rang: "cdng ty hgp danh khdng the la "mot phip nhan" vdi ly do la thanh vien cdng ty hgp danh "cd ttich nhiem vd han".''' Hoac cd quan diem cho rang, "cdng ty hgp danh chua dugc xic dinh dttt diem la cd tu each phip nhin hay khdng. Day la sy map md, khd hieu, giy ra tranh Man ngay trong gidi nghien cuu va sy hoai nghi cbo cic nha diu ta"." Cdn khi phan tich cic van ban phip luit thyc dinb, thi mac du Bd luit Dan sy nam 2015 va Luit Doanh nghiep nam 2014 cung dugc ban hanh ttong mdt khoing thdi gian khi sit nhau nhung lai
'^ MinhNggc, Ngoc Ha (2011), Ludt kinh ti, Nha xuit ban Lao dgng, fr. 224.
" Nguyin Nhu Phat, Pham Duy NghTa (2001), Gido trinh Ludt kinh ti Viet Nam, Khoa Luat - Dai hgc Qudc gia Ha Ngi, Nha xuit ban Dai hgc Qudc gia Ha Ndi, fr. 179.
'" Nguyin Dinh Tai (chu bien), 2008, Bdi gidng Ludt Doanh nghidp ndm 2005, Nha xuit ban Chinh fri Qudc gia Sir that, fr. 254 - 255.
" van Thieu (2002), "Vi sao cdng ty hgp danh chua di vao cupc sdng". Tap chi Phdp ly, sd 4/2002, fr. 6.
100 Tap chi KINH TE DOI NGOAI S6'86 (12/2016)
cd nhflmg quy dinh khic nhau. Dilu do cho thly, he thong vin ban phip Mat cua Viet Nam Men nay vin thilu nhlt quin va chua ddng bd.
Chinh vi dieu nay da it nhilu lam cho tam ly cac nha diu ta e ngai cdng ty bgp danh va cd the la nguyen nhin din din sy kem phit trien cua loai Mnh cdng ty hgp danh d Viet Nam.
Thir hai, khdng tach bgch rd rdng ve hinh thiee phdp ly giUa cdng ty hap danh vd cdng ty hap danh hiiu hgn: KM phan tich cac quy dinh ve loai binh cdng ty hgp danh, cd quan dilm cho rang: "cdng ty hgp danh cflng cd the dugc phin tbanb hai loai la: cdng ty hgp danh thudng va cdng ty hgp danh hiru ban (limited partnership). Viec xic dinh Mnh thttc phip ly
cua cdng ty hgp danh la chua that sy rd rang, chua cd sy tich bach hai Mnh thttc bgp danh la hgp danh thudng va hgp danh hflm ban.
Dieu nay la chua phtt hgp vdi ddi hdi cua thyc tien bdi vi sy tich bach giua hai Mnh thttc hgp danh cd inh hudng tdi bin chit ciia cac quan he dau ta ttong cdng ty hgp danh."" Trai lai, khic vdi Viet Nam, phap luit ctta nMeu qudc gia tren the gidi deu coi cdng ty hgp danh va cong ty hgp danh hiru ban (hay cdn cd the gpi la cdng ty hgp vdn dom gian) la hai loai hinh cdng ty boan toan khic nhau, nen chiing dugc dieu cMnh bang ttmg dao luit rieng biet.
Cdn Luit Doanh ngMep ctta Viet Nam lai gdp ca hai loai Mnh cdng ty thanh mdt loai Mnh cong ty hgp danh duy nhit. Md hinh cdng ty theo kieu "bai trong mdt" da tdn tai ta Luit Doanh nghiep nam 1999 cbo den Luit Doanb nghiep nam 2014. Dieu dd din den sy nhin thttc thieu chinh xic ve bin chit phip ly ctta ca hai loai cdng ty va phip luit cung khdng the quy dinh diy dtt, chat che ve hai loai cdng
ty nay. Cd ngMen cttu chi rd bit cap rit ldm phit sinh ta viec quy dinh khdng rd rang Miih thttc phip ly ctta cdng ty hgp danh, cMnh la:
"KM cdng ty hgp danh ra ddi va boat ddng thi cdng chttng, nhiing ngudi cd quan he lam an vdi cdng ty se phai tim Meu xem cdng ty hgp danh nao cic tbanb vien deu chiu ttach nMem vd ban va cdng ty hgp danh nao cd ci thaiih vien chiu trach nMem biiu han. Bdi vi, neu frong cdng ty tit ci cac thanh vien deu la thanh vien hgp danh, deu chiu trich nhiem vd ban tM khich bang cd the giao dich vdi bat ky thanh vien nao va cd the ddi bit ky thinh vien nao fri toan bg khoan ng cua cdng ty cho tmnh. Neu frong cdng ty lai cd ci thinh vien chiu frich nMem hiiu ban tM khich hing phii Met rd thanh vien nao chiu trich nMem bum ban vi thanh vien nio chiu trich nhiem vd ban de giao dich va ddi ng neu cd. Thinh vien chiu trich nMem hiru ban chi chiu trich nMem ve cac khoin ng ctta cdng ty frong pham vi vdn gdp. Khich hang khdng the ddi thanh vien chiu trach nMem hum ban tri toan bg sd ng cua minh, neu sd ng do ldm hon pham vi chiu trich nhiem cua thanh vien nay.""
Thit ba, tic vdn de khdng tdeh bgch rd rdng giiea cdng ty hap danh vd cdng ty hap danh hieu hgn, ddn den nhitng khd khdn trong viec chuyen doi hinh thitc cong ty giUa ehung:
Theo quy dinh tai khoin 1, Dieu 172 cua Luit Doanh ngMep nam 2014, cdng ty bgp danh bat budc phai cd it nhit hai thinh vien hgp demh va cd the cd them cic thinh vien gdp vdn. Qua dd, dudng nhu vai trd ctta cac thanh vien gdp vdn khdng cd nhieu y nghia. Bdi le, khi mdt thanh vien hgp danh dot ngdt rdi khdi cdng ty (chet, mit tich...) tM theo quy dinh tai diem c,
" Dao Ldc Binh (2012), "Dl xuit vin dl cin sua ddi Luat doanh nghi?p nam 2005", Tap chi Nghi Ludt, sd 'i''-' 3/2012, fr. 24.
" NguySn Thi Khi, Biii Thj Khuyen (1999), Ludt kinh doanh, Nha xuit ban Thdng ke, fr. 197.
S6'86 (12/2016) Tap chi KINH TE DOI NGOAI 101
khoin 1, Dilu 201, Luit Doanh ngMep nam 2014, trong thdi ban 06 thing, nlu khdng cd them mdt thanh vien hgp danh ntta tM cdng ty hgp danh se bit budc phii giai thl ma mac du cd thl cdng ty van cdn cd mdt (hoac mdt sd) cic thanh vien gdp vdn dang tiep tuc boat dgng. NIU cd quy dinh tach bach rd rang loai hinh cdng ty bgp danh va cdng ty hgp danh hflm ban tbi viec giai quyet vin dl tren se bet stte dom giin. Khi dd, cdng ty hgp danh vin cd thl tilp tyc tdn tai vdi duy nhlt mdt thanh vien hgp danh cdng vdi mdt thanb vien gdp vdn vi chi cln lam thu tuc chuyen ddi Mnh thttc cdng ty sang loai hinh cdng ty hgp danh hum han.
Nhu vay, viec tich bach ro rang hai loai hgp danh cdn lam cho viec chuyen ddi Mnh thttc cdng ty gitta chttng frd nen dl dang, linh boat va thuan tien hom.
Thit tu, ve dPi tuang cd the trd thdnh thdnh vien hap danh: Md Mnh cdng ty hgp danh ctta Viet Nam dugc binh tbanb tren co sd tiep thu tu cic qudc gia khic. Tuy vay, md hinh cdng ty hgp danh cua Viet Nam lai tdn tai khi nhieu nhuge diem, ban che. Dien Mnh trong dd cbinh la "sy gidi ban cac thanh vien bgp danh chi la cic ci nhin".'* Cd le, nha lam luat Viet Nam khdng mudn cbo phap nhin dugc phep trd tbanb tbanb vien hgp danh, bdi vi cac phip nhan thudng cd co che chiu trich nhiem him ban ve mat tai san. Dieu nay se pha vd trit ty chung ctta tinh chit thanh vien hgp danh ludn chiu trach nhiem vd ban ve tai sin. Tuy nhien, khi nghien ciiu cic Mnh thttc td chttc cdng ty d nudc Phap, "li noi gin nhu
da tip hgp tat ca nhiing die dilm ctta cich td chttc cdng ty ctta nin kinh tl hang hda d nhilu nudc fren thl gidi, tai diy ngudi ta cho rang:
cic phip nhin ciing vin stt dung loai cdng ty ddi nhin nay va nhu vay, la khdng Mem tradng hgp hai hoac nMeu cdng ty ettng nhau thanh lip mdt cdng ty hgp danh. Trich nMem khdng ban dinh ciing thay ddi tuy tbeo viec hdi vien la phip nhin hay the nban, tradng hgp hdi vien la phip nhin tM ttach nhiem vd ban nay van bi gidi ban bdi trich nMem hiru ban cua cdng ty da tham gia vio cdng viec lam an ctta cdng ty trich nhiem vd ban nhu la mpt hdi vien (vi du mdt cdng ty trich nMem httu ban la hgi vien cua mgt cdng ty hgp danh)"."
Tai Hoa Ky, "tbanb vien hgp danh cd the la mdt cdng ty".^° Tren tbuc te, da timg cd hpc gii tai Viet Nam de nghi xem xet lai tu each thanh vien ctta tbanb vien hgp danh va "viec md rdng thinh vien hgp danh la phap nhan".^' Tuy nhien, vdi quy dinh Men nay cua Luat Doanh ngMep 2014 thi it nMeu da tao nen sy kem hip din cua loai hinh cdng ty hgp danh.
4. Mot so kien nghi nhSm hoan thien che dinh phap Iuat ve cong ty hop danh tai Viet Nam trong giai doan hoi nhap quoc te
Trong bdi cinh nha lam Mat Viet Nam dang cd gang hoan thien "sin choi" phap ly la cac loai Mnh cdng ty de phuc vu cbo cac nha dau ta thi viec stta ddi, bd sung khic phuc nhiing nhuge diem ve mat phip ly ctta cdng ty hgp danh la bet stte cln thilt. Bdi, kbi phin tich cic die diSm kinh te, xa hgi va trayen thdng
" Nguyen Vmh Hung (2013), "Cdng ty hgp danh theo Luat doanh nghiep nam 2005 - M$t sd bit cSp va kiln nghj", sdd, fr. 37.
" Maurice Cozian, Allan Viandier, Td chtic cong ty, djch tit nguyen ban tilng Phap "Droit des societes: Litec.
1988", Vien Khoa hgc Phap ly - Bg Tu phap, 1990, fr. 165.
™ Marianne M. Jennings (2006), Business its legal, Ethical, and global environment, seventh edition, Thomson West, pp. 853.
" Dd van Dai (2005), "Cin quy dinh hgp Iy vl cdng ty hgp danh". Tap chi Nghien cihi ldp phdp, sd 06/2005. tt.
52-55.
102 Tap chi KINH TE DOI NGOAI se'86 (12/20161
kinh doanh tai Viet Nam, cd thl nhin thly, md hinh cdng ty hgp danh hoan toan phu hgp vdi cac dilu kien tren. Vi viy, bai vilt xin dua ra mgt sd giii phip sau:
Thu nhdt, can nhanh chdng ticb bach rd rang gitta cdng ty hgp danh va cdng ty hgp danh httu ban: bdi le, diy vdn la hai loai hinh cdng ty hoan toin khic nhau. Chinh vi the, cin thiet phii quy dinh ro rang timg loai hinh cdng ty bing he thdng cic quy dinh rieng biet. KM phan dinh rd hai loai Mnh cdng ty se mang lai nhumg dieu chinh cMnh xic, chat che, phtt hgp va ddng thdi cdn nang cao Meu qua boat ddng cho ttmg loai cdng ty. Hien nay, theo xu hudng chung, phip luit cua hau bet cac qudc gia fren the gidi deu cd sy pbin biet ttong co che dieu cUnh gitta cdng ty hgp danh va cdng ty hgp danh hflm ban. Sy phin biet nay cd y nghia dam bao tinh chat che ciia phip luit ve cdng ty hgp danh va cdng ty hgp danh hflm ban, "tao dieu kien thuan lgi cho cic nha dlu ta ttong viec nhan thttc va ip dung phap luit de td chttc van hanh cic loai Mnh doanh nghiep nay".^^ Tren thyc te, nhieu qudc gia hien dang dieu chinh mdi loai Mnh cdng ty bang tttng dao luit rieng biet. Cu the tai Anh qudc cd Luit Hgp danh 1890, Luit Hgp danh hum han 1907, Luit Hgp danh ttich nMem httu ban 2000. Cdn Hoa Ky c6 Luat Hgp danh thdng nhlt 1914 (stta ddi nam 1992 va hoan tMen nim 1997), Luit vl hgp danh httu ban ban hinh 1916 va da stta dli vao cic nam 1976,1985,2001.
Thit hai, ve vin de ta cich phap nhin cua cong ty hgp danh: qua pbin tich, viec thtta nhan ta cich phip nhan cua cdng ty hgp danh
cd nMeu thuin lgi hon viec khdng thtta nhin ta cich phip nhan. Hay ndi cich khac, "Luat Doanh ngMep thtta nhin cdng ty hgp danh cd ta each phip nhin la mdt budc tiln ttong sy phat trien ve phap ly kinh te ciing nhu ttong viec soan thio van bin phip luit de dieu cMnh boat dgng kinh te"." CMnh vi viy, cin ngMen cttu cich thttc xiy dyng phap luat ctta mdt sd qudc gia cd nen khoa bgc phap ly tien tien, Men dai nhu Hoa Ky, Anh, Phap, Dttc... Ttt dd, tim ra cich thttc xiy dyng Bd luit Din sy va Luat Doanh nghiep tai Viet Nam ddng bd, thdng nhit de ttinh nhttng xung dot ve su tMeu ddng bd, tMeu nhit quin ttong cic van bin phip luit nay. Tren thyc te, ddi vdi mdi nha diu tu kinh doanh, viec phap Mat dn dinh, nhit quan la da tao mdi tradng dau ta an toan, ddng thdi tao stte hip din ddi vdi hg.
Thit ba, phap Mat nen quy dinh nhflmg nganh nghe kinh doanh nhu y te (md phdng kham chua benh ta, ctta hang ban thude cbtta benh va cac vat ty nginh y te), dich vu phip ly (van phdng, cdng ty luit hay dich vu cdng chttng ta, dich vu thtta phit lai)... bit budc phii thanh lip dudi hinh thttc cdng ty hgp danh. Bdi, diy la nhttng nganh nghe ma phap Mat rat khdng nen cho ngudi kinh doanh dugc hudng CO che chiu trich nhiem hflm ban. Sd dl nhu vay la vi, nhirng nganh nghe nay cd tim quan ttgng, inh budng va tic ddng rit ldn den ddi sdng xa bdi. Cbi cin nhiing ngudi chtt kinh doanh cic dich vu tren, thieu tinh thin trach nMem hay cbu quan, tic ttich deu din din nhiing hiu qua rat ldn ma khd cd the stta chtta lai. Nen neu de cic Hnh vyc nay dugc phep kinh doanh dudi hinb thttc cdng ty cd
^ Nguyin Nhu Phat (2011), Gido tnnh Ludt Kinh ti Viet Nam, Vien Dai hgc Md Ha Ngi, Nha xuit ban Cdng an W Nhan dan, fr. 104.
'" Nguyin Vinh Hung (2013), "Cdng ty hgp danh theo Luat doanh nghiep nam 2005 - Mgt sd bit cap vi kiln nghi",
;# sdd, fr. 39.
So 86 (12/2016) Tap chi KINH TE DOI NGO^I 103
phin hay cdng ty trach nMem httu ban se mang lai sy chu quan, thieu trich nhiem vi nhflmg ngudi chu kinh doanh dugc xic dinh se chi phai chiu nhumg hiu qui trong pham vi sd vdn gidi han ctta hg. Cdn neu nhu bat budc phii thanb lip dudi hinh thttc cdng ty hgp danh, cd the it nhieu se giy khd khan cho nhumg ngudi chtt diu tu bdi trich tihiem vd ban nhumg bu lai, se mang lai tinh thin trich nhiem, y thttc ve cdng viec cao hom cho hg.
So sinh gitta nhflmg gii tri dat dugc vi ban che ctta viec thanh lip dudi hinh thttc cdng ty hgp danh ddi vdi cic nganh nghe tren, cd the nhin thiy, hieu qui, kha nang ma chung mang lai ludn cao bom va dip umg tdt hon yeu ciu ttt phia xa hdi. Tren thyc te, thdi gian trade diy, phap Mat da timg cd quy dinh, khi kinh doanh cac dich vu phap ly thi bat budc phii kinh doanh dudi hinh thttc la cic van phdng Mat hoic pbii thinh lip theo md hinh cdng ty luat hgp danh va md hinb nay dugc td chttc gin nhu theo md hinh cdng ty hgp danh frong Luit Doanh nghiep.^'' Hoac quy dinb Men nay ddi vdi Van phdng thtta phat lai, neu do mdt thtta phit lai thanh lip thi dugc td chttc vi boat dgng theo loai binh doanh nghiep ta nhan, cdn nlu do hai thtta phit lai trd len thanh lap thi se td chttc va boat ddng theo md hinh cdng ty hgp danh." Dieu nay chiing td, phap luat ngay cang quan tim den vin de dinh hudng nganh nghe kinh doanh theo dac thtt ctta timg loai Mnh cdng ty.
Md rdng pbam vi nghien cttu dl tim MIU kinh nghiem ta cac qudc gia khic: "Mdt sd loai dich vu (ta vin phip ly, khim, chtta benh, tiiilt ke kien tnic) cd inh hudmg din sue khde, tinh
mang ngudi tieu dttng ngay khi stt dung... Kinh ngMem qudc tl, phip luit quy dinh hai dilu kien co ban de kinh doanh cic dich vu dd: (i) ca nhan cung umg cac dich vu dd phii cd trinh dp chuyen mdn taomg ttng, v i (ii) hinh thttc kinh doanh phii li doanh ngMep ta nhan hoac cdng ty hgp danh. Phap Mat ddi hdi frich nMem ca nhan rit cao ddi vdi ngudi cung iing cac dich vy ndi fren, bupc hp phii cd y thttc frich nMem va ca tinh can frgng cao nhit la viec dim bao chat lugng dich vu, qua dd bio ve lgi icb ngudi tieu dimg. Kinh doanh cac dich vu tren ddi hdi ngudi tryc tiep cung ttng phai chiu tfich nMem vd ban va do dd phai thinh lip cdng ty hgp danh".^' TMet ngM, viec quy dinh cu the cac nganh nghe, lmh vyc kinh doanh vdi timg loai Mnh doanh ngMep hoin toan khdng lam ban che quyen ty do, sang tao ttong kinh doanh.
Bdi cM vdd muc dich dinh budng cac nganh nghe kinh doanh di theo dttng ttat ty, boat dpng an toan, Meu qua va phtt hgp vdi the manh cua timg loai Mnh doanh nghiep.
Sy phit frien ctta nen kinh te phu thupc rit ldn ttt hieu qua boat ddng cua cac doanh ngMep. Qua nghien ciiu cho thly, cdng ty hgp danh la loai hinh cdng ty cd lich stt liu ddi va khi phtt hgp vdi cic dieu kien kinh te, xa hdi cung nhu tim ly kinh doanh tai Viet Nam.
Trong thdi gian tdi, mgt frong nhflmg nhiem vu quan trgng ma cac nha lap phip Viet Nam phii thyc Men la nghien cum, bd sung, hoan thien hanh lang phip ly ve loai Mnh cdng ty bgp danh. Bdi le, sy phit ttien manh me ciia cdng ty bgp danh cd the thu hut va tao thuan lgi cho cic nha diu tu trong nudc va ci nudc ngoai kbi den kinh doanh tai Viet Nam. 13
' Dieu 17 va Dilu 19, Phdp lenh ludtstindm 2001.
' Khoan 4, Dilu I, Quylt djnh 224/i3D-TTg ngay 19/2/2009 cila Thii tudng Chinh phii vl Phe duyet de dn "Thuc hien thi diem chi dinh Thiea phdt lai tai thdnh phd H6 Chi Minh ".
* Nguyen Nhu Phat, Le Mmh Toan (2006), Ludt Kinh ti Vi?t Nam, Nha xuit ban Chinh tri Qudc gia, fr. 311.
104 Tap chi KINH TE DOI NGOy^I So'86 f 12/20161
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