- T A I C H I N H -Woj5/!?(i;
MOT so BAT CAP CUA LUAT DAU Tl/
LIEN Q U A N DEN DAU Tl/ Nl/dC NGOAl TAI VIET NAM
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Trong xu the todn cdu hoa vd hgi nhdp quoc ti phdp ludt ve ddu tdid mdt trong nhimg nhdn to dnh hddng trdc tiep din viic thu hut ddu tti nddc ngodi. Lugt Bdu tti hien hdnh cho thdy cd nhieu bdt cdp lien quan din hogt dgng ddu tti ntidc ngodi, tuy nhien, nhting bat cap ndy vdn chtia dtigc Dti thdo ludt Bdu tti ndm 2020 khac phuc. Thtic ticho thdy, viec hodn thiin Ludt Bdu tti Id rdt cdn thiSdi tbu hut dau tti ndi chung vd thu hut nhd ddu tti ntidc ngodi ddu tti tgi Viit Nam ndi rieng.
Tit khod: Ludt Bau td, thu bdt dau tU, nba ddu tU nddc ngodi, bat cap
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SOME INADEQUACIES OF THELAWON INVESTMENT RELATED TO FOREIGN INVESTMENT IN VIETNAM Cao Nhat Linh, Ho Due Hiep
!n the trend of globalization and international integration, the law on investment is one of the factors that directly affect the results of attracting foreign investment. The current Investment Law shows many shortcomings related to foreign investment activities, however, these shortcomings have not been overcome by the Draft Investment Law of 2020.
In fact, the completion of the Investment Law is essential to attract investment in general and attract foreign investors to invest in Vietnam in particular.
Keywords: investment law. investment attraction, foreign investors, inadequacies
Ngay nhdn bai: 21/4/2020 Ngay hoan thien biin tap: S/S/2020 Ngdy duyet dang: ll/S/2020
Quy djnh ve chd the dau t u thanh lap to chdc kinh te tai Viet Nam
Khoan 17, Dieu 3 L u a t D a u t u n a m 2014 d i n h nghia: "To chiic k m h te cb vbn d a u t u n u b e ngoai la to chiic kinh tg'cb nha d'au t u n u b e ngoai la t h a n h vien hogc CO dbng". Dinh nghia n a y van d u g c tiep tuc ghi nhan tgi Khoan 20, Dieu 3 ciia D u thao Lugt D a u t u nam 2020. N h u vay, n h a d a u t u n u a c ngoai m u o n t u
thanh lap hoac tham gia ihanh lap to chiic kmh te tai Vigt N a m thi chi d u g e thanh lap nhiing to chiic kinh te'nao ma nha d a u t u se tib thanh thanh vien hogc co dbng. Noi each khae, doi vbi doanh nghigp (DN), nha d'au t u n u b e ngoai chi d u o c quyen dau t u thanh lap, tham gia thanh lap eong ty ttach nhigm h u u han, cbng ty cb p h a n va cbng ty h o p d a n h (Theo quy dinh a i a Luat DN n a m 2014, chi doi vbi cac logi hinh cbng ty nay thi nha d'au tu sau khi thanh lap, tham gia thanh lap m b i d u p c ggi ia thanh vien hoac co dbng).
Vige k h o n g cho p h e p n g u b i n u b e ngoai d a u t u thanh lap D N t u n h a n d i n g d u o c gian tiep quy dinh trong Luat DN n a m 2014. Cu the, Dieu 20 a i a Luat D N 2014 quy dinh h o so dang ky DN t u n h a n chi bao gbm Giay d e nghi dang ky DN va Ban sao The can cube cbng dan, Giay chiing m m h nhan dan, Hb ehieu hoac chiing thuc ca n h a n h g p phap khae ciia chu D N t u nhan. Trong khi h o so dang ky DN a i a tat ca cae ioai hinh cbng ty (tir Dieu 21 den Dieu 23) deu eb "Ban sao Giay chiing nhgn d a n g ky dau tu' doi vbi nha d'au t u n u b e ngoai theo quy d m h ciia Luat Dau tu". Dieu n a y v i n d u p c tiep tiic ghi nhgn trong D u thao Luat D N siia doi n a m 2010 P g thao ngay 10/3/2020).
Cb nhieu nguyen n h a n de Lugt Dau tit va Lugt D N khbng cho phep nha dau t u nube ngoai thanh lap D N t u n h a n tgi Vigt Nam, tiong db eo the eo Iy do ve"DN t u n h a n la DN d o mbt ca n h a n lam ehii va tij ehiu tiach nliigm b a n g toan bg tai san eua minh ve mpi hoat d g n g ciia D N " tiieo quy dinh ciia Khoan 1, Dieu 183 Lugt D N n a m 2014. Noi each khac, tiach nhiem vb h g n cua ehii D N h i n h a n eo the la nguygn n h a n ehinh de Luat Dau t u khbng chap nhan nha d a u tir
73
m
n u b e ngoai thanh lap DN t u n h a n tai Viet Nam, m a c dii DN t u nhan ciing la mgt logi hinh DN n a m ttong n h b m cac to chiic kinh te theo quy dinh a i a p h a p luat hign hanh.
Tuy nhien, n e u xet ve tinh trach n h i e m vb h g n m a k h o n g cho nha d a u t u n u o c ngoai t h a n h lap D N tir n h a n thi khbng h g p Iy va khbng thong n h a t giiia eae q u y djnh trong Luat DN. Cu the, tgi Khoan 5, Dieu 21 cua Luat DN nam 2014 thira nhgn n h a d a u t u n u b e ngoai la ea nhan, van cb quyen lam t h a n h vien h g p d a n h ciia cbng ty h p p d a n h . Dieu n a y d b n g nghia vai viec neu n h a d a u tu la ca n h a n n u o c ngoai, d a u tu vbi t u each la t h a n h vien h o p d a n h ciia cong ty h g p d a n h thi ciing p h a i "chiu t r a c h n h i e m b a n g toan bg tai san ciia minh ve cae n g h i a v g ciia cbng ty" (theo q u y dinh tgi Diem b , Khoan 1,
Mot s6 quy dinh trong Luat f)au ttf n i m 2014 li&n quan trtfc ti^p d€n d i u ttf ntfdc ngoai dang dtfOc hoin thi^n trong Dtf thio Luat Dau ttf nam 2020. Tuy nhi^n, van con cic quy dinh lam han ch^ d^u ttf ntforc ngoai chtfa dtftfc khic phuc.
Vi#c ti^p tuc hoan thi&n cac quy d|nh n i y l i mdt trong nhdng y^u t 5 gdp phan ti'ch ctfc trong vi@c thu hut d i u ttf ntfdc ngoai tai Viet Nam.
Dieu 172) va eiing p h a i "Lien dbi chju trach n h i e m t h a n h toan het s b n g cbn lai ciia cbng ty neu tai san ciia cbng ty k h b n g d u d e t r a n g trai so n p ciia cong t y " (theo q u y d i n h tai Diem d, Khoan 2, Di'eu 176).
N h i i n g q u y d i n h nay v a n eon d u g e giii nguyen npi d u n g trong D u thao Luat D N (sira dbi) n a m 2020.
N h u vay, xet v^ traeh nhiem ve tai san thi cb the ket luan la t h a n h vien h g p d a n h a i a cong ty h g p d a n h p h a i chiu trach nhigm ve tai san nhieu h o n chii DN t u n h a n (Bbi vi, ngoai ttach nhigm vo han n h u chu D N t u n h a n thi t h a n h vien h g p d a n h a i a cbng ty h g p d a n h cbn p h a i chiu trach n h i e m trach nhiem lien d b i vbi cac t h a n h vien h g p d a n h khac doi voi cac nghia vu eua eong ty).
Mgt vi du de chiing minh eho su bat cap ve vige cbng n h a n quyen d'au t u thanh Igp cong ty hgp danh vbi t u each thanh vien h p p danh, ma khong cong rihgn quyen d a u t u tharih lap D N tu n h a n doi vbi nha d a u t u n u b e ngoai Ia: Hai ngubi n u b e ngoai eiing n h a u thanh lap cbng ty h g p danh. Theo quy dinh o i a Lugt D N thi ca hai thanh vien h g p danh nay deu phai ehiu ttach nhiem vb h a n ve tai san va Lien dbi cho n h a u . The' n h u n g , khi ea hai thanh vien h p p d a n h nay deu khbng con tai san d e chju ttach nhiem tiong boat d g n g kinh doanh eiia cong ty ttu hgu qua phap
ly ciing khbng khac gi chii DN tir n h a n khbng con tai san d e t h a n h toan cac k h o a n n p cbn lai cua DN.
Xuat phat tir bat cap neu tien, Luat Dau t u nen q u y dinh ve to ehiic kinh te eb v o n dau t u n u b e ngoai theo h u b n g : "To chiic kinh te cb v o n dau t u n u o c ngoai la to chiic kinh te cb n h a d a u tu' n u o c ngoai t h a n h lap hoae gbp von, m u a eo p h a n , p h a n von gbp"- N e u s u a doi dinh nghia theo h u b n g n h u vay thi n h a d a u t u n u o c ngoai eb the d u p c binh dang vbi n h a d a u t u ttong n u o c trong viec t h a n h Igp D N tai Viet N a m , tiong db eb d a u t u t h a n h Igp D N t u n h a n .
Ve giay chdng nhan dang ky dau ttf khi thanh lap to chuTc kinh te tai Vi&t Nam
Theo K h o a n 1, Dieu 22 ciia L u a t D a u t u n a m 2014 thi " T r u b e k h i t h a n h l a p tb chiie kirdi te, n h a d a u t u n u b e n g o a i p h a i cb d u an d a u tu, t h g c hign thil tuc cap Giay ehiing n h g n d a n g k y d a u t u theo quy d i n h tgi Dieu 37 eiia L u a t n a y . . . " . D g t h a o Lu§t D'au t u n a m 2020 b o s u n g 2 t r u b n g h p p ngogi le khong c'an p h a i cb d g an va Giay chiing n h a n d a n g ky d a u t u la: " t r u b n g h o p t h a n h lap D N n h b v a vira i khbi nghigp s a n g tgo va q u y d a u t u k h b i n g h i g p sang tgo theo q u y d i n h ciia p h a p l u a t v e h o t r p D N n h b va vira".
Quy dinh dieu kign ve d u an va Giay chiing nhgn dang ky dau t u neu tren la chua h o a n toan h g p ly bbi eae ly do sau:
Thu nhai, tao them t h u tue r u b m ra cho n h a d a u t u n u b e ngoai: T h e o q u y d i n h ciia L u a t D N h i e n h a n h , vigc d a n g ky q u y m b v o n , n g a n h n g a n h nghe kinh d o a n h la rat t u d o , trir n h i i n g n g a n h n g h e kinh doanh eb dieu kien. Doi vbi n h a d a u t u t r o n g n u b e , khi thanh lap DN thi k h b n g bat b u g c p h a i cb d g an va giay ehiing n h a n d a n g ky d a u txt. D o vay, viee quy dinh 2 dieu kien n a y doi vbi n h a d a u t u n u b e ngoai se tgo bat binh diing giiia n h a d a u t u ttong n u o c va n h a d a u t u n u b e ngoai, lam giam di vigc thu hiit d a u t u n u b e ngoai (2 dieu kign n a y se lam mat di thbi gian, gay p h i e n ha ve thu t g c cho n h a d a u t u n u b e ngoai).
Thu hai, k h b n g cb y nghia khi nha d a u h i n u b e ngoai khbng m u o n lam thanh vien, eo dbng sang lap o i a to chiic kinh te: Theo quy dinh hien hanh tiii hinh tiiiic dau ti^ gbp vbn, m u a co phan, mua p h ^ n vSn gbp a i a to chiic kinh te k h b n g yeu elu nha d i u tir nube ngoai phai eb d u an va Giay chung nhan d a n g ky dau til (theo Khoan 2, Di^eu 36 Lugt D i u tir n a m 2014). Do db, nha d i u tir n u b e ngoai m u b n khbng l^m d u an va thu tiic cap G i ^ ehimg n h a n dang ky d a u t u
till ho x o t h e m y c hienTjangT^aerr u i u g fc L_ian^£HfNli:
thi hg cb the thgc Men b a n g each thba t h u a n de phia nha dau t u Vigt N a m t h a n h lap t r u b e tb ehiie kinh te".
Ngay sau khi to chiie kinh te' d u g c t h a n h lap, n h a d i u tu nube ngoai se d i u t u vao Iam t h a n h vien, co d b n g theo hinh thiic gop vbn, m u a cb p h i n , m u a p h a n v o n gop va thay db'i ngi d u n g d a n g ky de tham gia vao ngay cae chite d a n h q u a n ly eong ty.
Xuat phat tit bat cap n e u tren, Lugt D a u t u n e n bb 2 dieu kign phai eo d u an va Giay ehiing n h a n d a n g ky dau t u trube khi thanh lap hogc t h a m gia t h a n h lap to chiic kmh te tai Viet N a m doi vbi n h a d i u tu' n u b e ngoai, chii khbng chi d i m g lai b vigc b b 2 dieu kign nay doi vbi t r u b n g h g p t h a n h lap D N n h b va vira, khbi nghiep sang tao va q u y d a u t u khbi nghigp sang tao theo quy dinh ciia p h a p luat ve h b ttp D N n h b va vita nhu nbi d u n g a i a D g thao n e u tren. Viee b b ca
Luat D i u ttf nam 2014 thda nhan nha dau ttf Id Cci nhSn ntfdc ngoai dtftfc dau ttf thanh ISp cdng ty htfp danh vcri ttf each 1^ thanh vien hop danh (Dilu 22) va dtftfc d i u ttf gop von vao cdng ty htfp danh de trdthanh thanh vien hop danh cda cdng ty (g6p von de tang v^n dieu le cda cong ty htfp danh theo KhoSn 1 , Dieu 25).
hai dieu kign nay se k h b n g lam anh h u b n g den eac yeu to ehu quyin, an ninh, t h u l n p h o n g m y tuc, dao diic xa hgi oia Viet Nam, b b i vi p h a p lugt Vigt N a m da CO quy dinh hg thong n g a n h ngh'e kinh doanh eb dieu kign ap d u n g cho n h a <^u t u n u b e ngoai (hay eon ggi la dleu kien " n g a n h n g h e h g n chg' tiep can thi trubng doi vbi n h a d i u t u n u b e ngoai" theo D u thao Lugt Dau t u nam 2020).
Ve quyen cua nha dau ttf ntfdc ngoai trong d i u ttf mua phan vdn gop cong ty htfp danh
Doi vgi cbng ty h g p d a n h , Khoan 2, Dieu 25 ciia Lugt Dau tir n a m 2014 quy dinh: N h a d i u t u n u b e ngoai chi d u g e " m u a p h i n v o n gbp eiia t h a n h vien gop vbn tiong cong ty h g p d a n h d e tib t h a n h t h a n h vien gbp von a i a cbng ty h g p d a n h " (Du thao Lugt Dau tu nam 2020 v i n giii nguyen q u y dinh n a y ) . Nbi each khac, Luat Dau t u h a n che" quyen ciia n h a d i u t u nube ngoai trong viec m u a p h i n v o n gbp ciia thanh vien hgp danh de lam t h a n h vien h p p d a n h ciia cbng ty hgp danh.
Quy dinh neu tren vira m a u t h u a n vbi cac q u y dinh ve thanh vien h g p d a n h la n h a d a u t u n u b e ngoai dupe thira n h a n ttong chinh dgo lugt nay, vira mau thuan vbi quyen chuyen n h u g n g p h i n von gbp
eua thanh vien h g p d a n h cua cbng ty h p p d a n h tiong Luat DN. Cu tiie^ Lugt D a u tij n a m 2014 thira nhgn nha d i u t u la ca n h a n n u o c ngoai d u g c dau t u thanh lap cbng ty h p p d a n h vbi t u each la thanh vien h g p d a n h (Di'gu 22) va d u g e d i u t u gbp von vao cong ty h p p d a n h de trb thanh thanh vien h g p d a n h eiia cbng ty (gop vbn d e tang v o n dieu le cua cbng ty hgp danh theo Khoan 1, Dieu 25).
N h u vay, tai sao n h a d a u t u n u b e ngoai khbng d u p c m u a p h a n von gop a i a thanh vien h g p danh de trb thanh t h a n h vien h p p d a n h eiia cbng ty? Trong khi tgi Khoan 3, Dieu 175 o i a Luat D N nam 2014 (Dg thao Luat D N sira db'i n a m 2020 van giir nguygn ngi d u n g nay) eho p h e p t h a n h vien h g p d a n h dugc quyen ehuyen n h u g n g p h a n vbn gbp o i a minh tai cong ty cho ngubi khac neu d u g c s g chap thuan a i a cac thanh vien h g p d a n h con lai.
Xuat phat tir bat cap n e u tren, doi vbi hinh thiie d a u t u m u a p h a n v b n gbp ciia cbng ty h g p danh, Luat D i u t u n e n sira db'i theo h u b n g : Nha d i u t u n u b e ngoai d u p c " m u a p h a n v o n gbp a i a thanh vign trong eong ty h g p d a n h de trb thanh thanh vien ciia cbng ty h g p d a n h theo quy dinh o i a Lugt nay va p h a p luat cb lien quan". Neu sita doi theo h u b n g nay thi khbng nhiing d a m bao d u g e su thong nhat gitia Lugt DN va Luat Dau t u ma cbn d a m bao dupe quy'gn ciia nha d a u t u n u b e ngoai tiong vigc m u a p h i n vbn gop cua t h a n h vien h g p d a n h ttong cbng ty h g p d a n h ne'u d u g c su dong y o i a tat ca eac thanh vien h p p danh cbn lgi.
Tbm lai, mgt so quy dinh ttong Luat D i u t u nam 2014 lign quan true tiep den d i u t u n u b e ngoai dang d u g c h o a n thign ttong D u thao Lugt Dau t u n a m 2020. Tuy nhien, vSn cbn cac quy dinh Iam han che dau t u n u b e ngoai ehua d u g c khac phuc. Vige tie'p tiie hoan thign eac quy dinh nay se la mgt tiong nhimg ye'u to gbp p h a n tieh cue ttong viec thu hiit d i u tu n u b e ngoai tai Viet Nam, dgc biet la tiong boi c a ^
nen kinh te'hpi n h a p n h u hign nay, ^
lh\ lieu tham khio:
1. Lugt Bau td ndm 2014;
2. Luat Doanh ngbiep ndm 2014;
3. Dd thdo Ludt Bdu td ndm 2020;
4 Ddtbao Ludt Doanh nghiep (s^o 36i) ni
Thbng tin tac giS:
IS. Cao Nhat Linh, Bo mon Ludt thuang mai, Trucmg Bgi hgc Can Thd;
TS. Ho Bdc Hiep, Hoi Lugt gia Quan Go Vap, TP. Ho Chi Mmh Email: [email protected]
