NGHIEN Ciru - TRAO DOI
HOAN THIEN QUY DJNH PHAP LUAT VIET NAM VE DOANH NGHIEP XA HOI
VU THI HOA NHU*
Tdm tdt: Doanh nghiep xd hoi (DNXH) Id td chirc kinh ti mdi xudt hiin trong nin kinh ti Vi?t Nam lir cudi the ki XX. DNXH dugc thdnh lap vdi chuc ndng thirc hiin hogl dgng kinh doanh nhung muc dich huang tdi khdng phdi tgo ra lgi nhudn cho chii sd hiru md lgi nhudn chu yeu diing de gidi quyet vdn di xd hgi cho cgng ddng. Ndm 2014 Id moc thai gian quan trgng vdi cgng ddng DNXH Viet Nam, khi ldn ddu tiin doanh nghiip xa hoi diegc cdng nhdn vi mat phdp li (Dieu 10 Lugt doanh nghidp ndm 20 J4). Tuy nhien. mgt diiu ludt ngdn nggn chua the tao ra hdng lang phdp li cv thi de diiu chinh hogl dgng cita cdc DNXH hiin nay. Xudt phdt lir yeu cdu thuc ti vg phdp li. bai viit dua ra phirong hudng de tiip luc hodn lhi?n khung phdp li vi DNXH lgi Viet Nam. Cu thi Id: Tiip tuc ldm ro cdc liiu chi nhdn dtqn DNXH; xdy dung lg trinh md rgng phgm vi hogt dgng cua doanh nghiep xa hgi sang mgt sd ngdnh nghe Nhd nudc giir vi tri ddc quyen; quy dinh chi tiet ve chinh sdch hd trg vd icu dai phdt triin ciia Nhd nudc ddi v&i DNXH.
Tic khod- Doanh nghiep xd hoi; hodn thien phdp lugt; trdch nhiem xa hgi.
Abstract: Social enterprises are economic organisations which have just existed in the economy of Vietnam since the end of the XX century. Social enterprises are established for the purpose of business functions but their profits, which are not for the owners, are mainly used for dealing with social issues of the community. The year 2014 is an important landmark for the community of Vietnamese social enterprises when social enterprises are legally recognised for the first time (Article 10, the 2014 Law on Enterprises). This short Article, however, has not created a specific legal corridor for regulating activities of the current social enterprises. Based on the practical and legal requirements, this paper proposes directions for continuing the improvement of the legal framework on social enterprises in Viemam. They specifically are: continuing to clarify criteria for realising social enterprises; building a roadmap to extend the scope of activities of social enterprises lo industries which are monopolised by the Stale: and specifying State policies on supports and development incentives for social enterprises.
Key word: Social enterprise; legal improvement; social responsibility.
1. Khai quat ve su phat trien cua doanh nghiep xa hoi va phap luat ve doanh nghiep xa hoi
"Doanh nghiep xa hpi" la thudt ngii- mdi xudt hien tgi Viet Nam vdo cudi thd ki XX, tuy nhidn trgn thi gidi, thuat ngu nay da cd lich sir phat tridn kha Idu ddi. Vao thd ki XVII. DNXH ddu tidn xuat hidn d nudc Anh nhdm muc dich giai quydt mdt sd van dd phiic Igi xa hpi cua cdng ddng. Mac du phat tridn tu phdt nhung md hinh DNXH da co nhimg ddng gdp to ldn cho xd hdi va dugc nhdn logi ghi nhan bdng mpt gidi Nobel v l hoa binh.'"
Nhan thuc dugc vai trd ciia md hinh DNXH, phdp ludt ciia cdc quoc gia trdn thd gidi diu ghi nhdn va danh sy quan tam nhdt dinh cho sy phat trien cua loai hinh kinh doanh ndy."^^
Tai Viet Nam, DNXH da manh nha xudt hidn trong thdi ki ndn kinh t l bao cdp. Vdi phuong thiic boat ddng gdn gidng DNXH, hgp tdc xa dugc nhin nhdn la mpt trong nhung hinh thiic DNXH ddu tien d Viet Nam. Hgp tac xa dugc thanh lap nhdm phuc vu cho thdnh vien (hay la xa vien theo cdch
* Thgc sT luat hoc, giang vien Truong Dai hgc Luat Ha Noi TAP CHi LUAT HOC S6 3/2015
NGHIEN ciru-TRAODOI
gpi cua Ludt hgp tdc xa nam 2005)' theo tinh thdn hgp tdc vd cung hudng lgi nhudn.
Tuy nhign, hgp tdc xd chua phdi Id md hinh tieu bilu cho DNXH bdi tinh xa hpi cua hgp tac xa chi dimg lai ddi vdi cac thanh vien (nhijng ngudi thanh lap ngn hgp tac xa) md chua md rpng ra nhung ddi tugng khae. Phdi din nam 1996, nin kinh td Viet Nam mdi xudt hien nhimg dai didn tidu bieu cua DNXH nhu Nha hang Koto tgi Ha Ndi, Mai Handicrafts tai Thanh phd Hd Chi Minh. Cac td chuc nay da cd sy tdc ddng ldn den tu duy ciia cdng ddng xa hdi bdi lan ddu tidn cd nhimg doanh nghidp thdnh lap khdng nhdm muc dich sinh lgi nhuan cho chii sd hiiu.*
Den nay, sd lugng DNXH ldn tdi 200 doanh nghiep.'^' Tuy con sd cdn khidm tdn song md hinh nay da bat dau tao dugc tidng vang trong cdng ddng thdng qua muc tieu hoat ddng cua md hinh. So vdi doanh nghidp thdng thudng, DNXH thuc hien hogt ddng kinh doanh nhimg khdng nhdm muc dich thu lgi nhuan cho chii sd huu ma lgi nhuan thu ve chii yeu diing de gidi quydt vdn dd xa hpi cho cpng ddng. Ben canh dd, vd ban chdt, DNXH khdng hodn toan la cac doanh nghiep thdng thudng cd trdch nhiem xa hdi cao hoac la cac td chiic tir thien, td chiic phi chinh phu.
Nhiing ddc didm rieng biet nay cua DNXH dgt ra cau hdi cho co quan quan li nha nudc Id phai quan li md hinh kinh doanh ndy nhu the nao cho phii hgp vdi yeu cdu ciia thyc te?
Nam 2014 la mdc thdi gian quan trpng vdi cdng ddng DNXH khi Idn ddu tien DNXH dugc cdng nhan vl mat phdp li. Luat doanh nghigp nam 2014 da thira nhan su tdn tgi cua DNXH bang mdt dilu ludt (Dilu 10).
Digu nay da tao ngn budc ngogt mang tinh thii thdch cho cdng ddng DNXH Viet Nam.
Nhung vi tri phdp li cua DNXH dd thyc sy vihig chac va tao ra mdi trudng thugn Igi dl DNXH phat triln bin viing hay chua?
Rd rang xuat phdt tir sy phat triln mgnh me trdn phuong dien kinh td vd thyc trang phap lugt dieu chinh boat ddng ciia DNXH cdn gian don, viec tiep tuc hodn thien phdp ludt vd DNXH Id dilu cdn thidt. Khi Luat doanh nghiep nam 2014 cd hidu lye vao thang 7/2015 can thiet phdi cd nghi dinh chuydn ngdnh hudng ddn quy dinh ciia Luat ve DNXH. Ndi dung cua nghi dinh ndy phai giai quydt dugc cac van de trpng yeu cua DNXH bao gdm: Tieu chi nhgn dipn, thanh lap, td chuc va boat ddng, chinh sach phdt tridn cua Nha nudc doi vdi DNXH.
2. Phuong hirdng hoan thien phap luat ve doanh nghidp xa hoi
2.1. Tiep tuc ldm ro cdc lieu chi nhdn dien doanh nghiep xd hgi
Ludt doanh nghidp nam 2014 dd dua ra cdc tidu chi dd mdt td chiic cd thd trd thdnh DNXH bao gdm: 1) Ld doanh nghiep dupe dang ki thanh lap theo quy dinh ciia Lugt nay;
2) Muc tieu hoat ddng nham gidi quygt van de xd hdi, mdi trudng vi led ich cpng ddng; 3) Sii dung it nhdt 51% tdng lgi nhudn hdng nam cua doanh nghidp de tai diu tu nham thyc hi|n muc tidu xa hdi, mdi trudng nhu da dang ki.
Vdi quy dinh nay, Lugt doanh nghipp khdng coi DNXH la logi hinh doanh nghigp ddc thii md ciing gidng nhu doanh nghiep thdng thudng, DNXH dugc td chiic va hogt ddng theo mdt trong cac logi hinh doanh nghiep: Cdng ti hgp danh, cdng ti cd phdn, cdng ti trach nhiem hihi han... Su phan biet gi&a DNXH va doanh nghidp thdng thudng chi thi hien d muc tigu boat dpng va ti le phdn phdi Igi nhudn. Qua do, nha lam ludt da
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khdng dinh rdt ro rdng ban chdt cua DNXH chinh la doanh nghiep hogt ddng vi lgi ich chung cho cgng ddng, lgi nhuan thu dugc tir hoat ddng kinh doanh trudc tien dugc dimg dd gidi quyit nhung vdn de xa hgi. Sy gidi hgn vd ti le phdn phdi lgi nhudn Id minh chung.ro nhat cho nghTa'vu gidi quyet cdc vdn de cpng ddng cua DNXH.
Tuy nhien, each nhdn dien DNXH theo quy dinh ciia Ludt doanh nghiep nam 2014 bpc Id mdt sd vdn dl khdng hgp li sau;
Thic nhdt, Lugt doanh nghidp nam 2014 tgo ra khoang each giifa DNXH theo ludt dinh va "DNXH thyc te" dang tdn tai tren thi trudng. De trd thanh DNXH thi digu kien ddu tien phai Id doanh nghiep. Ttrc la hinh ihiic phap li cua DNXH phai la mdt trong cac loai hinh doanh nghiep theo Ludt doanh nghiep nam 2014. Tuy nhien, tren thuc td, theo thdng ke ciia Vign nghign cim quan li kinh te trung uong (CIEM), cdc td chiie dang dugc gpi la DNXH khdng chi bao gdm doanh nghiep ma cdn dugc td chirc dudi nhidu md hinh khac nhau nhu trung tam, hidp hdi.'^' Cach quy dinh
"DNXH la doanh nghigp" dd loai trir mdt sd td chirc la "DNXH thyc te" dugc hinh thanh tir Idu vd dang thyc hidn nhung boat ddng vi cdng ddng nhu DNXH. Dieu ndy di ngugc Igi vdi tinh than phdt tridn DNXH ciia Nhd nudc.
Khi quy dinh ve khdi nidm DNXH, phap lugt ciia mdt sd qudc gia tren the gidi chi quy dinh DNXH la md hinh hodc td chiic thyc hien cac boat ddng vi cpng ddng. Dilu nay la hgp li bdi sii menh ciia DNXH khdng nhdm muc tidu phat trien cac md hinh kinh doanh ma la trach nhiem, nghTa vy ddi vdi xd hdi.
Nha nudc vd cpng ddng deu dugc hudng nhimg lgi ich tir trach nhiem nay cua DNXH. vi thi tir gdc dp phap li, chiing ta
khdng ndn cd nhung quy dinh ban chg su ra ddi ciia DNXH hoac loai trir nhiing td chiic cd mong mudn ddng gdp cho xa hgi. Trong tuong lai, ndu khdng cd nhimg quy dinh hudng ddn chuygn ddi md hinh hgp li thi quy dinh ciia Lugt doanh nghiep lai trd thanh rao can cho sy phat triln DNXH.
Thu hai, viec quy dinh DNXH phdi Id doanh nghiep la sy mau thudn vg ban chat.
Doanh nghiep dugc higu Id td chiic ed ten rieng, cd tdi san, cd try sd giao dich, dugc dang ki thanh lap theo quy dinh cua phap lugt nham myc dich kinh doanh.'^' Kinh doanh Id viec thuc hien lien tyc mdt, mdt sd hoac tat ca cdc cdng doan cua qud trinh dau tu, tir sdn xudt ddn tidu thu san pham hoac cung iing dich vu trgn thi trudng nham muc dich sinh lgi.* Nhu vdy, muc dich sinh lgi la ddc diem ndi bat de phan bidt giiia doanh nghiep va td chiic ndi chung. Muc dich nay da dugc dat ra khi cdc nha dau tu cd y tudng thdnh lap doanh nghiep. DNXH ciing la td chiic nhung dugc thanh lap nham muc tieu giai quyet van dd xa hpi, mdi trudng vi lgi ich cpng ddng va doanh nghiep phai duy tri muc tieu nay trong sudt qua trinh boat dpng.*' ' Didu nay cd nghTa, muc tieu lgi nhuan khdng phai la muc tieu tryc tiep ciia DNXH hay noi each khac, DNXH la td chiic kinh doanh nhung phi lgi nhuan. Do do, mdt doanh nghiep thdng thudng dii thyc hidn trach nhiem xa hdi cao ddn dau ciing khdng thd la DNXH bdi sy khac biet rdt ro rang vg bdn chat vd muc dich cua chii sd hihi doanh nghiep khi thanh lap. Quy dinh cua phap ludt hien hdnh da tgo m sy mau thudn trong ndi ham khai niem DNXH, tinh chdt quan trpng nhat ciia DNXH la phi lgi nhudn khdng dugc lam ndi bat bdi ban than khdi niem doanh nghiep da chua dyng tinh chdt Igi nhuan.
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Tu su phdn tich tren, cd thd thdy khdi niem DNXH theo phap luat hien hanh cdn nhidu didu hgn chd. Nhimg ban che nay lam cho quy dinh vl DNXH chua phii hpp vd chdm hon so vdi sy phat tridn het siic da dgng trgn thyc td cua DNXH tgi Vidt Nam. Theo tac gia, khi Chinh phu ban hdnh nghi dinh hudng dan vd DNXH cdn lam ro hai ndi dung sau:
Mgt la phdi ldm ro dugc tinh chdt phi lgi nhudn cua doanh nghipp bdng each hudng dan chi tigt ve cdc yeu td nhgn didn DNXH.
Cu the, phai bd sung vao khung phdp li dgc dilm "DNXH la doanh nghiep tien hanh kinh doanh phi lgi nhudn" de tgo dugc sy khac bidt ro ret giiia doanh nghiep thdng thudng va DNXH ddng thdi khdc phyc sy bat hgp li trong quy dinh cua Luat doanh nghiep hien hanh.
Hai la cdn cd hudng dan cu thd vd vide cho phep hay khdng cho phep cac td chiic hien dang hogt ddng nhu DNXH nhung khdng la doanh nghidp chuydn ddi sang md hinh DNXH theo luat dinh.
2.2. Xdy dung Id trinh md rgng phgm vi hogt dgng cua doanh nghidp xd hgi sang mgt sd ngdnh nghe Nhd nuac giic vi tri doc quyen
Trong nen kinh te, cac doanh nghiep (bao gdm DNXH) cd quygn tu do kinh doanh nhiing nganh nghg ma phap luat khdng cam, mdt sd nganh nghe Nha nudc giii vi tri ddc quyen thi doanh nghiep sd bi ban chd hoac cam kinh doanh. Sd dT Nhd nudc giii vj tri dpc quygn trong mdt sd nganh nghd dg dam bao an ninh qudc phdng, digu tigt vi md. Tuy nhien, d mdt sd ngdnh nghd Nha nudc dang phdi giii vai trd chii dao do dd la ITnh vyc khdng hap dan vdi khu vuc kinh tg tu nhan (vi khdng mang lgi gia tri kinh td cao, lgi nhuan thu ve thap, v; du: nganh, ITnh vyc
cung cdp hang hod, dich vu cdng cdng va cdng ich nhu ve sinh mdi trudng, cap thoat nudc, van tdi hanh khdch cdng cdng...) thi DNXH la chii thd phii hgp dl Nha nudc chia se "ganh nang". Bdi xet tir ban chat den nghTa vu ludt dinh, DNXH thich hgp dd thay mdt Nha nudc kinh doanh mdt sd nganh nghi ddc bidt. Vdi dac didm Id td chiic kmh tl phi lgi nhuan, quan trpng hon la td chiic bj rang bupc bdi ti le phdn phdi lgi lgi nhugn, DNXH cd du ndng Iyc dl thyc hien nganh nghd phuc vy lgi ich c0ng ddng - dieu mk doanh nghiep thdng thudng khdng thi thy;c hipn dugc do hgn che vd van dg lgi nhugn.
Vipc cho phep DNXH "ddng hdnh" vdi Nhd nudc trong cdc ngdnh nghd, ITnh vyc cdng cpng hiia hen mang lgi nhieu hihi ich.
Dudi gdc dp kinh te, se giiip Nhd nudc tgp trung dugc vdn dl ddu tu phat trien nganh nghi trpng didm cua ngn kinh te, giai quyit dugc van de dau tu ddn trai, manh miin nhu hipn nay; dudi gdc dp hanh chinh, Nha nudc giam tai dugc sd lugng ldn trach nhidm quan li tgi mdt sd doanh nghiep. Vi vdy, viec md rdng pham vi boat dgng cua DNXH trong cdc nganh nghe dgc bidt la vide lam cdn thiet.
Chinh phu cd thd xay dyng Ip trinh vdi- cac mdc gidi hgn miic dd tham gia cua DNXH theo thdi gian vd nganh nghe. Viec lua chpn nganh nghe de md rdng dugc sdp xIp theo ba tieu chi: 1) Tinh chat, d^c diem ciia hang hoa, dich vu cd cdn den hay khdng cdn den vai tro ciia Nha nudc? Neu cdn duy tri thi ti Id duy tri sd hiiru nha nudc la bao nhidu? 2) Theo gidi han vd thdi gian; 3) Theo ndng Iyc canh yanh ciia DNXH. Miic dp quan trpng ciia timg tigu chi dugc sdp xgp theo thii ty giam ddn.
Vdi each tigp can ndy, budc ddu, DNXH cd thi tham gia mpt phdn vdo cac nganh, ITnh
TAP CHi LUAT H O C S O 3/2015
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vyc Nha nudc khdng nhdt thiet phai ndm giG sd hiiu nhu cung iing hang hoa, dich vy cdng cdng (nhu van tdi cdng cdng hodc ve sinh mdi trudng). Sau do, nlu DNXH lam tdt vai trd cua minh thi miic dp tham gia dugc md rdng vdi nhung ngdnh nghd cd tinh chat phiic tap ban nhu phat thanh, truyen hinh... Can lim y rang, DNXH khdng boat ddng canh tranh vdi doanh nghiep nhd nudc ma chi gifi vai trd hd trg va ddng hdnh cimg vdi Nha nudc, vdi ddi tugng phuc vu la tang ldp ngudi ddn cd thu nhap thdp hodc cdc thi trudng vimg sau vung xa (thi trudng ngach) vdn khdng hap dan nhd ddu tu.
2.3. Quy dinh chi tiet vi chinh sdch hd trg vd u-u ddi phdt trien cua Nhd nudc doi vai doanh nghiep xd hgi
Doanh nghiep thdng thudng ludn nhgn dugc sy bao dam dau tu va cd the dugc uu ddi ddu tu ndu hogt dgng tgi cac dia ban hodc ITnh vyc Nha nudc quy dinh sg dugc hudng uu dai. DNXH hogt ddng theo md hinh doanh nghiep nen eung dugc hudng cac chinh sach bao dam va uu ddi ddu tu theo Ludt ddu tu ndm 2014. Tuy nhidn neu sy uu dai ciia Nhd nudc vdi DNXH chi diing lai d miic dp gidng vdi doanh nghiep thdng thudng thi chua ddm bao su cdng bdng ddi vdi DNXH. Vdn de bat cap de nhan thdy la doanh nghiep thdng thudng hogt ddng kinh doanh trudc tien nham muc dich tao ra lgi nhuan cho chii sd hiiu, sau do tuy thudc vao thai dp cua chu sd hihi vdi cdng ddng ma doanh nghiep se thuc hien trach nhiem xa hdi d mire dp nhat dinh; cdn ddi vdi DNXH, it nhdt 51% lgi nhudn thu vl dugc dung dd giai quydt cac van de xa hdi.
Vgy, thui thu nhap doanh nghiep se dugc tinh nhu thd ndo cho DNXH? Nha nudc thu thud dl hinh thdnh ngan sdch nha nudc, qua do thuc hien cac hogt dpng cdng ich vi cdng
ddng nhung DNXH da sur dung lgi nhuan ciia minh dd giai quyet cac van dd xa hgi vdn thudc trdch nhidm cua Nhd nudc, vgy cd nen thu thui thu nhap doanh nghidp khdng? Day Id vdn dl ma cdc DNXH mong mudn dugc Nha nudc Idm ro. Thiet nghT, vdi ban chat vd muc tieu hogt ddng khac nhau, chinh sach dp dung cho timg chii thi khdng thd ddng nhat.
Vi vay, Nhd nudc cdn xdy dyng chinh sach ridng ddi vdi DNXH. Npi dung ciia chinh sdch phai bao quat dugc ba van dd; Bao dam, ho trg va uu dai ddu tu.
Ve van de bdo dam, Nha nudc cdn cd chien lugc phat trien DNXH va tao ra mdi trudng thudn lgi dd DNXH phat tridn. Mdi trudng ndy bao gdm mdi trudng phap li va mdi trudng kinh te. Mdi trudng phap li cdn dugc xdy dyng dii chat che d^ DNXH khdng di ngugc lai muc tidu cua minh nhung ciing khdng dugc ban chg sy phdt trign hay gia nhdp thi trudng ciia DNXH. Vg mdi trudng kinh td, Nha nudc can tgo ra co hpi cho DNXH phat trign thdng qua vide tao ra cdc each thiic mdi cung iing dich vu cdng ich, timg budc cho phep DNXH tham gia vao boat ddng mua ban cdng.
Ve van dc hd trg, Nha nudc xdy dyng nhiing gidi phap de thiic ddy sy phdt tridn cua DNXH. Cdng ddng DNXH ki vpng Nhd nudc xdy dyng dugc co chd phdi hgp giiia cdng ddng va DNXH de ciing giai quygt cac van dg xa hdi. Phdi hgp d day dugc hidu la cdng ddng khdng d tu thd hi dpng, chi nhdn sy giiip do cua DNXH ma chu ddng chia sd trdch nhiem vdi DNXH. Dilu ndy tgo ngn mdi quan he hai chidu ben viing va can bdng tuong ddi lgi ich cua cdc chu thd. Vi dii, trong vdn dl phdt trien ngudn thu, cdng ddng hoan toan cd khd nang nang cao gia tri lgi
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nhugn cua DNXH. Cimg mpt loai hang hod, ngudi tieu dung cd thd lya chpn cac san phdm do DNXH sdn xudt. B& lam dugc dilu nay, Nhd nudc phdi tgo dugc dinh hudng tieu diing trong dan chiing bang each xay dung cdc ddu hieu nhdn dien sdn phdm cua DNXH. Theo do, Chinh phu can nhanh chdng xdy dyng he thdng tigu chudn danh gia va xIp hgng miic dp ddng gdp ciia cdc DNXH. Co sd danh gia miic dp ddng gdp dya vdo ti Id sii dyng lgi nhudn thu dugc tdi ddu tu vdo cdng vide xa hdi. Trdn co sd do, cdc doanh nghidp se dugc xep vao timg nhdm mau nhdt dinh va dan nhan trdn san phdm, Viec dan nhdn la cdch thiic dua thdng tin tdi ngudi tigu dung vl sy ddng gop eua DNXH cho cdng ddng. Ngudi tieu diing se nhdn bidt dugc DNXH thdng qua nhan dan tren hang hod, djch vu. Co quan phu trdch cdng viec nay ndn true thudc Bd ke hogch vd ddu tu - co quan chii qudn cap dang ki kinh doanh cho doanh nghiep.
Viec xep hang dugc tign hanh theo chu ki cd dinh, cd thg la 05 ndm mdt ldn.
Vd chinh sach uu dai, Nhd nudc cdn cd nhung hudng dan cu thd. Trong Lugt doanh nghiep nam 2014, Nhd nudc da thg hipn ro chii truang se cd nhimg chinh sach uu dai nhdt dinh danh cho DNXH. Theo tac gid, nhiing chinh sach uu dai khdng nhdt thilt cd dinh ma cd the thay ddi theo timg giai doan phdt trien cua DNXH vd phy thudc vao ti Id ddng gdp ciia DNXH. Viet Nam dang trong qua trinh tao lap vd phat triln chu thi hoan toan mdi trong nen kinh td nen cdn xay dyng Id trinh cu thd. Trong giai doan hipn nay, khi DNXH can cd nhiing hd trg vd kinh tl dd tgo nen tang cho sy phat tridn thi cac chinh sdch uu dai vg CO sd vat chat. kT thugt cdng nghe la dieu quan trpng. Vd uu dai tai chinh, Nha
nudc khdng nhdt thiet phdi xdy dyng nhieu uu dai tdi chinh cho DNXH bdi DNXH cd cgnh tranh thi mdi phat triln bin vung. Bude ddu, chi phi thanh lap DNXH, chi phi chuyin ddi thdnh DNXH (nlu cd) cd thi dugc mien giam. Khi DNXH phdt tridn den miic nhat dinh thi Nha nudc sd cdn cii vdo ti 1? ddng gdp (gia su ti le ndy ldn hon 90%) dk cho hudng mgt sd chinh sach nhu mien thui thu nhgp hoan todn cho doanh nghidp, vay tin dyng vdi lai suat tugng tnmg.../.
(1). Mfl hinh Grameen Bank do nh^ kinh te hgc Muhammad Yunus s^ng l^p dug'c gia Nobel vl hoa binh nSm 2006. Mfl hinh n^y duoc gpi la Ngan h^ng ciia ngu&i ngh^o. Khieh h i n g ciia NgSn h^ng nay hoSn tofin l& nhihig nguoi ngheo kho a Bangladesh nhung ti 1§ hoin vfln cua NgSn hang ISn toi hon 98 % vk hon 50% khdch hSng vay vfln da thoit dupe muc ngheo d6i. Xem them tai: http://www.grameen,com (2). Hoa Ky cfl mo hinh cflng ti trich nhi^m hiiu h^n thip (Low- profit limited Liabiliti Companies), xem thSm tai:
https://www.americansforcommunitidevelopment.org Vuong Qu6c Anh cfl mo hinh cflng ti vi Igi ich cpng dflng (Communiti Interest Company), xem them t^i:
http://www.cicassociation.oi^.uk
T^ii chau A, mgt s6 quflc gia nhu Thii Lan, Han Quoc, Singapore diu da ghi n h ^ mfl hinh niy.
(3). Lu§t hgp t i c xa nSm 2013 quy djnh ngu6i gflp v6n thanh I^p hgp t i c xa la thinh vien.
(4). Nha hing Koto dugc thinh lap nSm 1996, vfli nhin vi6n toan bg li tre em dudng phfl, thu nhip cua nhi hing dugc dung d l day lai cho cic tre em cic kT ning nghi nghiep. Theo: http://vi.wikipedia.org/wiki/KOTO (5). Theo thflng ke ciia Tmng tam hfl trg sing kiln phuc vy cflng dong (CSIP), ngu6n: http://csip.vn (6).Xem: Dilu 10 LuSt doanh nghiep nam 2014.
(7).Xem: CIEM (Vi?n nghifin cuu quin li kinh tl trung uong), Doanh nghidp xa hpi lgi Viet Nam. khdi niem. bdi canh vd chinh sdch. H i Nfli, 2012.
(8).Xem: Khoan 7 Dilu 4 Lu^t doanh nghi§p nim 2014.
(9).Xem: Khoan 16Dilu4LuStdoanh nghidp nim2014.
(lO).Xem: Dilm a khoan 2 Dieu 10 Lu§t doanh nghidp nam 2014.
TAP CHi LUAT HOC S6 3/2015
