MOT SO BAT CAP CUA PHAP L U A T HIEN HANH
• • • •
VE TAP DOAN KINH TE TU NHAN
S
au bom sau nam ke tir khi Dang va Nha nudc cd chu truang thanh lap va khuyen khfch hinh thanh cac tap doan kinh te manh lam miii nlign cho phat trien kinh te, nhiing tap doan tu nhan manh van chua nhieu. Chii truang ciia Dang \a Nha nudc la diing dan nhung khung phap ly danh cho md hinli na) hien na>' \"an cdn d giai doan so khai. chua tao ra ca sd day dii va vimg chac cho sir phat trien cua tap doan kinh te tu nlian.Bai viet nay ban ve mdt sd bat cap eiia phap luat ve tap doan kinh te tu nhan.
1. Cac quy dinh con chung chung kho ap dung
Nam 1994. md hinh thi diem thanh lap tap doan kinh doanh dua tren eac tdng edng ty nha nudc - tien than ciia cac tap doan kinh te nha nudc hien nay da manh nha khi Thii tudng cd Quyet dinh sd 91/TTg' Nhung ciing phai dgi tdi ban 10 nam sau, khi Luat Doanh nghiep nam 2005 ra ddi, khai niem Tap dodn kinh li mdi dugc luat hda chfnh thiic, tuy rang mdi chi co hai dong quy dinh tai Dieu 149, giao traeh nhiem cho Chinh phii trong viec dua ra cac hudng dan cu the ban. Song, trai vdi ky vgng ciia nhieu ngudi, Nghi dinh 139/2007/ND-CP^ rdi mdi day la Nghi dinh 102/2010/ND-CP^ hudng dan Luat Doanh nghiep ciing khdng dua ra dugc bat cii quy dinh cu the nao. Vin mdt
* ThS., Khoa Luat, Dai hpc quoc gia Hd Npi.
' Quylt djnh 91-TTg ngdy 07/03/1994 cua Chinh phu ve viec thi diem thdnh lap tap doan kinh doanh.
^ Nghj djnh 139/2007/ND-CP ngdy 5/9/2007 cua Chinh phu huang dan thi hdnh mpt sd dilu ciia Luat Doanh nghiep.
^ Nghj dinh sd 102/2010/ND-CP ngdy 01/10/2010 huang din chi tilt thi hdnh mpt sd dilu ciia Luat Doanh nghiep.
mf ^
Nguyen Trong Diep
ldi mon mang tfnh chung chung dan ldi viec thieu di tfnh thuc tien. Nhiing ndi dung dugc dd cap lai Dieii 38 Nghj dinh 102/2010/ND- CP ehi cho thay mdt phuang phap soan thao phap luat la tao cho tap doan kinh te mpt khoang "md" trong each thirc thanh lap va van hanh.
2. Khiii niem "Tap doan kinh te tu nhan" con mo" ho, khong ro rang
Co the khang dinh, trong cac quy dinh phap ly hien hanh eiia Viet Nam chua co bat ky khai niem chinh thdng nao ve ""Tap dodn kinh ti tu nhdn"" Khdng eo khai niem, cac tap doan nay hien nay phai dua vao khai niem tdng quat ve ""Tap dodn kinh li'" duge de cap trong Luat Doanh nghiep 2005 va Nghi dinh hudng dan sd 102/2010/ND-CP Trong Luat Doanh nghiep luat gdc dieu chinh cae ndi dung lien quan tdi md hinh, td chiic doanh nghiep, khai niem chung ve lap dodn kinh ti chi dugc goi gpn d hai ddng:
""Tap dodn kinh ti Id nhdm cdng ty cd quy md l&n. Chinh phu quy dinh hu&ng ddn liiu chi. Id chitc qudn ly vd hogl dgng cua lap dodn kinh tt'^ Nghj dinh sd 102/2010/ND- CP ciing khdng dua ra dugc mpt khai niem ro rang ban ve tap doan kinh te tu nhan.
Dieu 38 khoan 1 Nghi dinh nay chi quy djnh chung chung ve tap doan kinh te nhu sau:
''''Tap dodn kinh ti bao gdm nhdm cdc cdng ty cd quy md l&n, cd lit cdch phdp nhdn dgc lap, dugc hinh thdnh trin ca s& tap hgp, liin
f y f
kit thdng qua ddu tu, gdp vdn, sdp nhdp, mua lgi, td chuc lgi hogc cdc hinh thuc liin kit khdc; gdn bd lau ddi v&i nhau vi lgi ich kinh ti, cdng nghi, Ihi truang vd cdc dich vu kinh doanh khdc tgo thdnh td hgp kinh
Dilu 149 Ludt Doanh nghiep 2005.
45
NHA NUOC VA PHAP LUAT .SO 11/2011
doanh cd tir hai cdp doanii nghie/) lr& Iin du&i hinh thirc cdng ly me cdng ly con"
Dang ndi d cho. Nghj djnh so 102/
2010/ND-CP da ed gang torn gon tat eii eiic npi dung co the co trong khiii niC-m lap doiin kinh te lii' lu cach phap nhan, quy mo. hinh thirc. each Ihiic xii muc lieu hinh thanh...
nhirng \'an ehua bao quat dugc day dii eac dac diem cua mpt tap doan kinh te von da dang \ii phire lap ban nhieu. Rieng ve muc dich gan kel lao nen lap doim kinh lc. khai niem chi dua ra bdn muc dieh c(r ban la: "/(//
ich kinh te. cdng nghe. dy trudng vd cdc dich VII kinh doanh khdc^ trong khi hien nay, ton tai nhieu tap doan kinh lc ma cac thanh vic'n
lien kel \ di nhau dan thuan bdi nhu cau vdn hoac kinh nghiem quan tri. Thuc lc d Viel Nam, mue dieh lien kel nay khdng phai la hiem khi da phan cac edng ly ldn deu hudng tdi lien kel vdi cae ddi lac giau liem nang nham hien thue hda nhirng chien luge tham vgng ciia minh. Viec dua them tieu chi \c muc dich gan ket vao khai niem lap doan kinh te nhu tren cd le cung can xem xet lai bdi phap luat chang the doan bidt dugc mdt tap doan kinh te thanh lap them cac cdng l>
con vdi muc dfch gi dang sau nhimg muc dich kinh te hien nhien, rd rang.
3. Thieu vang quy dinh ve dieu kien thanh lap
Chi ndi rieng ve hinh thirc va quy md, khai niem "Tap doan kinh id" dugc nha lam luat dua ra mdi ehi "khai" len hai npi dung nay ma chua he cd quy dinh cu thd. Ca hai lieu ehi nay ddu mdi chi dugc khai quat hoa thanh ""nhdm cdng ty cd quy md Urn, tgo Ihdnh Id hgp kinh doanh cd lir hai cdp doanh nghiep lr& Iin" va ""ditcri hinh I hire cdng ty me - cdn^ ly con", chua thd coi la nhirng tieu chi dii de "can, do, dong, ddm'" ve thuc lire cung nhu quy md cua cac tap doan kinh td tu nhan hien nay. Vd quy md, quy dinh tap doan phai ""cd tit hai cdp doanh nghiep tr&
Iin" cung ddng nghTa vdi viec cho phep cac tap doan kinh td chi cdn cd 01 cdng ty me va
01 cdng ty con la dap irng du dieu kien, Cimg vdi vice bd ngd quy dinh cu thd lieu chi "Idn" trong dinh nghTa tren, ke hd hinh thanh nen cac lap doan tra hinh trd nen ro limg ban. Ben canh dd, cung cd nhieu y kien cho rdng nen bd sung cae quy djnh chat che han de sang Igc, lam ca sd de xay dimg cac chfnh saeh dac thii cho cac tap doan kinh td, nhirng vice djnh ra tieu chf nao. va miic do ap dung Uri dau tbi can thiet phai cd nhimg nghien ciru, tham khao kinh nghiem.
Theo quan diem ciia tdi, cdng ly me phai dam bao cd \ on dang ky tdi thieu it nhat la mgt con sd cu the nao dd. cd the la 100 ty ddng. Tdng \6n dang ky cua ca tap doan gdm ca cdng ly me \ a cac cdng t> thanh vien phai ldn gap bai lan cdng ty me. cd nghTa la ph^i Idn hom 200 t\ dong. Ngoai ra. sd lugng cdng i\ thanh v ien cung phai Idn ban mot mire nao dd. cd the tdi thieu phai la 5 cdng ty thanh \ien thi mdi thanh lap dugc tap doan. Vdi quy djnh nhu \iiy, cac doanh nghiep mong mudn nang tam len tap doan phai dam bao cac dieu kien can la dap iing quy md \ a sd lugng thanh \ ien d miirc toi thieu, kem theo dieu kien du la nghTa vu phai dang ky \ di ca quan nha nude.
4. Qua dc dang trong quy dinh dang ky thanh lap
Nhu mgt he qua tat \ eu tir sir thieu vang cac lieu chi thanh lap, hien tugng mao danh tap doan di lira dao xuat hien ngay mdt nhieu ma nguyen nhiin den tir sir budng Idng quan ly dang ky thanh lap cua cac tap doan tu nhan. Neu can cii theo Didu 38 khoan 4 Nghi dinh sd 102/2010/ND-CP, cac cdngty bat ke ngudn vdn bay quy md ciing cd the de dang gan "mac" tap doan vao ten ggi, roi trung bien khap nai de ky kdt cac hgp ddng kinh te, tham gia dau thau nhdm muc dfch an chia lgi nhuan, hay tham chi bidn mat v6i ngudn vda tir cac nha dau tu. Nguyen nhan ndm d ca che khdng thd thdng thoang hon ddi vdi vide dang ky thanh lap cac tap doan kinh td hien nay. Khdng cd tieu chi ve quy
46
MOf SO BAT CAP CUA PHAP LUAT md va ciing khdng co gidi han ve nganh
nghe, cac chii doanh nghiep chi can mdt bp hd sa thanh lap cdng vdi mpt ten gpi dam bao khdng triing hoac khdng gay nham lan theo quy dinh cua Luat Doanh nghiep va chi 07 ngay lam viec la da eo nipt tap doan lu nhan ciia rieng minh. Bdi va>'. mdi co linh trang cac tap doan kinh le tu nhan mpc len
"nhu nam sau mua" trong khi nang lue lai chfnh, quy md con han ehe ban cac doanh nghiep nhd va \ira'^ tham chi co nhu'ng doanh nghiep chi dap ung dugc dieu kien ve sd lugng lao ddng ciia mgt doanh nghiep sieu nhd (dudi 10 ngudi). Cau chuyen lai quay trd ve vdi Id hdng phap ly lien quan tdi cac tieu chf va dieu kien thanh lap qua de dang dan tdi tinh trang bat nhao, kho kiem soat ciia cac tap doan nhu hien nay.
5. Thieu cac quy dinh ve giam sat hoat dong
Thieu di cdng cu kiem soat khau dau thanh lap, cac quy dinh ve quan ly, giam sat hoat ddng, md rdng cua cac tap doan kinh te hien nay ciing khdng kha ban. Budng Idng va thieu can cii phap ly la nhiing dac diem de thay trong thuc tien quan ly nhin tren hai khia canh: quan ly tai chinh va quan ly canh tranh.
0 khia canh quan ly tai chfnh, ca ly luan lan thuc tien deu ghi nhan mdi quan be chat che giira cdng ty me va cac cdng ty con trong mdt thuc the thdng nhat la tap doan kinh te. Tiiy theo miic vdn dau tu, tiiy theo sir phan cap (ddng cap, cdng ty con cap I, cap II...) va mire do luan chuyen vdn giiia cdng ty me va cac cdng ty con ma miic do anh hudng cua cac sd lieu cd sir khac nhau trong Bao cao tai chfnh hgp nhat ciia cdng ty me. Bdi vay, cd the coi Bao cao tai chfnh hgp nhat nhu birc tranh phan anh tinh hinh tai chfnh ciia mdt tap doan d mgt thdi diem nhat dinh. Luat Doanh nghiep tai Dieu 148 yeu cau: ""vdo thai diim kit thiic ndm tdi
^ Theo tieu chf quy djnh tai Nghj dinh 56/2009/ND- CP ngdy 30/06/2009 ciia Chinh phu vl trp giiip phdt trien doanh nghiep nho va vira.
chinh [...] cong ly me phdi lap hdo cdo tdi chinh hgp nhdt cua nhdm cdng ty theo quy dinh vi ki loan'" NghTa vu la vay nhung khdng phai liic nao cac lap doan kinh te tu nhiin cung y thuc va mong mudn thuc hien edng khai lai ehinh. Viec quan ly cdng khai tai ehinh ciia cae lap doan tu nhan cang trd nen phiic lap khi quy md lap doan duge md rpng. quan he luan chuyen vdn giira cdng ly me \'ii cac edng ly thanh vien d mire dp eao ban. Nhieu lap doan kinh le lgi dung eae giao dieh "mua qua ban lai" "day ng" giira edng ly me va cdng ly con de "lam dep bao cao tai chinh" hong che giau linh trang thua 16 ciia minh. Ben canh do, chuan mue ke loan sd 25 ap dung cho Bao eao tai chfnh hgp nhat va ke loan khoan dau lu vao cdng ty con dugc quy dinh trong Quyet dinh
15/2006/QD-BTC van con mang tinh chung chung, thieu chi tiet, nen khi lap van khdng phan anh dugc day du tinh trang tai chinh thuc sir ciia tap doan. Day khdng la van de eiia rieng cac tap doan tu nhan ma cdn la thuc trang chung cho ea eae tap doan kinh te hien nay.
(3 gdc do canh tranh, Dieu 18 va Dieu 20 Luat Canh tranh 2004 quy dinh cam "tap
f f -y f
trung kinh li niu ihi phdn kit hgp ciia cdc doanh nghiep [...J chiim trin 50% trin thi truong liin quan [...] " va doanh nghiep phai cd nghTa vu thdng bao khi ""thi phdn kit hgp
f ' r
chiim tit 30% din 50% thi tru&ng liin quan"
ddi vdi cac hinh thirc tap trung kinh te bao gdm: sap nhap, hgp nhat, mua lai va lien doanh. Hom niia, bien ciing khdng cd quy dinh nao ghi nhan cu the nghTa vu bao cao thudng xuyen ddi vdi cac giao dich lien ket, lien doanh ciia cac thanh vien ciia tap doan kinh te. Dieu nay ddng nghTa vdi viec, ve danh nghTa cd the thi phan cdng ty me trong tap doan khdng dii chiem tren 30% thi trudng lien quan nhung khi ket hgp thi phan va anh hudng cua cac cdng ty thanh vien, cdng ty lien ket thi gan nhu toan bp thi trudng da "nam trong tay" tap doan. Nguy
(Xem tiep trang 59)
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VE MOT SO QUYEN CUA
dugc xet xir tap thd va quydt djnh theo da sd, va ban an cd hieu luc chung thdm. Co thd noi, day la mdt quy dinh bet sire dot pha cua cac nha lam luat nham khdc phuc sir phue tap va tdn kem cua cac quy dirdi phap luat ve td tung dan su vdn khdng thfch hgp vdi viec giai c^uyet cac tranli chap ciia ngudi lieu diing (da sd nhiing tranh chap nhd le). Ap dung thii tuc don gian giiip cho viec xu ly tranh chap ciia ngudi tieu dimg nlianh ggn. hieu qua \'ii tiet kiem chi phi. Tuy nhien. day la mpt quy dinh khdng mang tinh kha thi. chua the thuc hien dugc trong bdi canh hien nay. \i phap luat td tung dan su khdng be co bat ky quy dinh nao ve thii tue dom gian, dan den nhung quy dinh tai khoan 2 Dieu 41 Lual Bao ve quyen lgi ngudi tieu diing 2010 chi la nhiing quy dinh tren giay. Hom niia, nliin tir gdc do lap phap, nhirng quy djnb nay khdng nliiing vi pham nguyen tac hai cap xet xu ciia tda an ma cdn cd kha nang vi hien^ Hien nay, Hien phap nam 1992 dang dugc nghien ciiu sira ddi. Day la ca hdi khdng the bo qua, tir do
lam tien de de cac nha lam luat bd sung nhung quy dinli ve thii tuc dan gian trong Bp luat Td lung Dan sir hien hanh ap dung cho viec giai quyet vu an dan su eiia ngudi lieu dimg lai Ida an.
Nhin chung, phap luat bao ve quyen lgi ngudi lieu dimg ciia Viet Nam hien nay da CO nhiing quy dinh bao ve rat tdt quyen Igi ngudi lieu diing. Co the noi, phap luat bao
\e quyen Igi ngudi lieu diing da "pha bd"
nhiing nguyen tac phap ly truyen thdng trong dan luat nhu nguyen tae tu do, tu nguyen thoa thuan trong hgp ddng de xac lap mdt nguyen tae mdi, do la nguyen tac dam bao cdng bang eho ben yeu the trong quan be hgp ddng. Va ban the niia, Luat Bao ve quyen Igi ngudi tieu diing da quy dinh nhirng dieu kien thuan Igi khi ngudi tieu dimg khdi kien vu an dan su bao ve quyen Igi eiia minh tai tda an. Day la nhiing viec het sire can thiet de bao ve quyen lgi ngudi tieu diing trong qua trinh xay dung va hoan thien Nha nudc phap quyen hien nay.
Nguyen tac toa an thirc hien hai cap xet xu dugc ghi nhan tai Dieu 17 Bo luat To tung Dan su nam 2004 bao gom cap so tham va cap phiic tham. Ngoai ra, Dieu 131 Hien phap 1992 quy djnh toa an nhan dan xet xu tap the va quyet djnh theo da sd.
(Tiep theo trang 47 - Mgt so bdt cap ciia phdp lugt...) CO nay cang dugc hd trg bdi cac quy dinh ve
canh tranh hien hanh ciing mdi chi dieu chinh hanh vi tap trung kinh te theo chieu doc (dua tren san pham va khu vuc dia ly), ma bd qua nguy ca thdng ITnh thi trudng
• thdng qua cac quan he mua ban (theo chieu ngang) hoac chi phdi khac (hdn hgp). Ngoai ra, dieu ma cac doanh nghiep nhd va 'vira ' cQng lo ngai la sir \ox\ manh cua nhiing tap '., doan tu nhan vdi nang luc tai chfnh, anh ' hudng ca tdi cac chfnh saeh cua Nha nudc
thdng qua boat ddng van ddng banh lang, hay "lot tay" ca quan quan ly... ciing se la nguy CO lam meo md thi trudng.
Chu trucmg cd, chinh saeh khuyen khfch (ciing da cd nhung thidu di khung phap ly, cac
tap doan kinh te tu nhan hien nay dang trd thanh nhiing "dia hat" ma cac ca quan quan ly nha nudc tir ca quan thue, quan ly canh tranh, kiem loan, cap phep kinh doanh va dau tu... chua the quan ly co hieu qua. Ve phfa doanh nghiep, khd khan gap phai trong boat ddng ciing trd nen rd rang, ben canh do la mat trai tir viec lgi dimg ke hd de kiem ldi ciia cac tap doan gia danh... Tir day gay ra cac thiet hai cho cac doanh nghiep chan chfnh, ddi tac, nha ddu tu va ca khach hang. Thieu khung phap ly hoan chinh, Viet Nam se van chi co cac tap doan tu nhan ldn manh trong "ao nha"
ma khdng thd vuom ra bien Idn, va cang khdng thd tao ra nhiing dau tau du siic keo nen kinh te di len trong bdi canh lan song toan cau hda manh me hien nay.
