Qhi Lidnh phdp Ludt 86 5(230) 2011
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MOT SO VAN DE VE THEO LUAT THI HANH
PHAN VAN GdP SU NAM 2008
A.V.' HO QUAN CHiNH
L Sir hinh thanh phan vdn gdp
Phin vd'n gdp trong cac cong ty, to chuc kinh te ndi chung (gpi chung la doanh nghiep, cd tu each phip nhin) dupc hinh thanh thdng qua con dudng gdp vd'n. Theo giaf thfeh taf khoan 4 Dfdu 4 Luat Doanh nghfdp nam 2005 thf: "Gdp vd'n la vfdc dua taf san vao cdng ty de trd thanh chii sd hiru hoac cac chii sd htfu chung ciia cong ty. Tai sin gdp vd'n cd the la den Viet Nam, ngoai td ty do chuyen ddi, vang, gia trj quyen su dung dit, gia trj quyen sd hifu tri tue, cdng nghd, bf quydi ky thuat, cac tai sin khac ghi trong didu Id cong ty do thanh vidn gdp de tao thinh vdn cua cdng ty". Nhu vay, tai sin de tham gia vio vide gdp vd'n li rit da dang. Tuy nhidn, dd' tai sin gdp vd'n trd thinh phin vd'n gdp, thf nhung taf sin trdn phai dupe djnh gii. Cu thd, tai khoan 1 Dieu 30 Luat Doanh nghidp quy djnh: "Tai san gdp vd'n khdng phai la tfen Viet Nam, ngoai te ty do chuyen ddf, ving phaf duoc cac thanh vidn, cd ddng sang lap hoac td chiic djnh gia chuydn nghidp djnh gfi" Ttr nhung quy djnh trdn cho thiy cd sy phan bidt rd rang giua phin vd'n gdp va taf sin gdp vdn.
Taf khoin 5 Dieu 4 Luat Doanh nghidp giii thfeh vd phan vd'n gdp nhu sau: "Phin vd'n gdp la ty Id vdn ma chii sd htai hoac chii sd htfu chung ciia cdng ty gdp vao vd'n dieu Id" Theo cac quy djnh ciia phap luit, chu sd htfu phin vd'n gdp (ngudf gdp vd'n) cd cac quyen sau:
- Quyen tai chfnh: Dupc phan chia lpi nhuan ciia doanh nghidp tuong img vdi ty Id gfa trj phin vd'n gdp; ginh chju phin Id tuong ung vdf ty Id gfa trj phin vd'n gdp nd'u doanh nghfdp lam an thua Id, khi
dang boat ddng ctfng nhu khf doanh nghfdp kdi thiic boat ddng; nhin phan taf sin cdn laf tuong ung vdi ty Id phin vdn gdp sau khf da thanh toan bet cac nghia \ai ciia doanh nghidp khi doanh nghiep bj gfif the, phi sin.
Quyen phf taf chfnh nhu quyen bfeu quyd't, quydn thdng tin.
Ngoai ra, phin vdn gdp vdi tu cich la mdt taf san cd gfa trj tfen td ndn chii sd hifu dupc tu do chuydn giao trong giao djch din su. Tuy nhidn, vide chuydn giao niy bj ban che bdi mdt sd quy djnh theo Luit Doanh nghiep nhim bao dim sy boat dpng lanh manh ciia cac doanh nghiep trong ndn kinh te.
Nhu viy, phin vd'n gdp li mdt tai sin dac bidt, duoc hinh thanh thdng qua vide gdp vd'n vao doanh nghidp va tdn tai song song vdi sy tdn tai ciia doanh nghidp. Phin vd'n gdp khdng pbii la tai san cu the nhu nhung tai sin khi dem gdp vd'n.
Tai sin gdp vdn "cd the la tidn Viet Nam, ngoai td ty do chuyen ddi, vang, gia trj quyen sir dung dat, gia trj quyen sd bun trf tue, cdng nghd, bf quydi ky thuat, cac tai sin khac ghi trong Didu Id cdng ty"
Nhung tai sin nay khi dupc ngudi gop vd'n dem gdp vao doanh nghidp theo mpt trfnh ty, tbii tuc nhit djnh thi nd da trd thinh taf sin thuoc sd hiai cifa doanh nghfdp (phap nhin). Do dd, ca nhan ngudi gdp vd'n khdng cdn quyen sd hifu ddi vdi tif sin da gdp vd'n. Ddi lai. hp dupc sd him phin vd'n gdp va cd cac quyen nhu da ndu trdn.
2. Quy djnh ciia phap luat ve ke bien phan vdn gdp
Quy djnh kd bfdn phin vd'n gdp ciia ngirdi phii
* Chi cue Thi hanh an dan stf quan Thii Dire TP Ho Chi Minh
Ddn chu & Phdp ludt
Qlii kdnh phdp Ludt 86 5(230) 2011
thf hanh an la mdt ndi dung mdi trong Luit Thi hanh an din sy nim 2008 so vdi Phap ldnh Thi hanh an din su nam 2004. Diy la mdt quy djnh phii hop vdi tinh hinh phat tridn ciia nen kinh te trong thdi ky hidn nay, cung nhu xu the phat tridn trong tuong lai.
Dit nude ta dang trong thdi ky thye hidn cdng nghidp hda hidn dai hda, cting vdi xu the toan ciu hda ndn kfnh te, do vay, eic doanh nghfdp, cac td chuc kfnh te ndf chung dang trdn da phat tridn ci ve sd lupng lin chit lupng. Ngiy nay, vide tham gfa thanh lip, gdp vd'n vao cac doanh nghidp khdng cdn la dieu gi qui mdi me dd'i vdi ngudi din. Ndn vide phap luat quy djnh cho phep co quan thf hanh an din sy cd quyen kd bidn phin vd'n gdp ciia ngudi phai tbi hanh in cung la mdt trong nhthig bidn phip nhim ning cao hfdu qui eiia cdng tic thi hanh an din sy, ban che vide ngudf phif thi hinh in lpi dung ke hd ciia phip luit de tau tan tai san bing hinh thuc gdp vd'n vio eic don vj kinh te.
Tai Didu 92 Luat Thi hanh in din sy quy djnh ve kd bidn vd'n gdp nhu sau:
"1. Chip hanh vidn ydu ciu ca nhin, co quan, td chuc noi ngudi phai thi hanh in cd vd'n gdp cung . cip thdng tin ve phin vd'n gdp cua ngudf phai thi
hanh an de kd bidn phin vd'n gdp dd. Trong trudng hpp cin thidi, chip hanh vidn ydu ciu co quan cd tham quyen xac djnh phin vd'n gdp cua ngudf phii thi hanli in; trung ciu td chdc, ca nhin cd chuydn mdn xac djnh phin gii trj vd'n gdp cua ngudi phai thi hanh an de cudng che thi hanh an.
2. Duong sy cd quyen ydu ciu Toa an xic djnh phin vd'n gdp cua ngudi phai thi hanh an"
Nhu vay, Luat Thi hanh an din sy da quy djnh rd chip hanh vidn cd quyen kd bidn phin vd'n gdp ciia ngudi phai thi hanh an, ddng thdi cung quy djnh nghia vu cung cip thdng tin noi nhin gdp vd'n ciia ngudi phai thi hanh an. Tuy nhidn, khi ap dung nhirng quy djnh trdn vao thye tidn cdng tic thi hinh an din sy, chip hanli vidn da gap phai mdt sd khd
khan, vudng mic trong vide xic djnh phin gia tri vd'n gdp va each kd bidn xir ly phan vd'n gdp.
3. Mpt sd khd khan, vudng mic trong viec thirc hien ke bien phan vdn gdp
Thd nhdt, tren thifc teco sifnhdm ldn giifa phdn vdn gop vd tdi sdn thuoc sd hifu chung ddn den viec dp dung sai quy dinh ciia phdp luat
Vi du (day Id trudng heyp dd .xdy ra tren thuc te):
Ong A la ngudi phii thf hanh an phai tra cho dng B sd tien 1,5 ty ddng. Trong qua trinh thi hanh an chip hinh vidn xac minh bfdt dng A cd cin nha dang d trj gia khoang 450 trieu ddng, dang la thanh vien ciia Cdng ty TNHH SL (Cdng ty SL) cd sd vd'n gdp vao Cdng ty SL la 2,5 ty ddng, cu the li dng A da gdp 500 trieu ddng tien mat, mdt chid'c xe dtd trj gia 350 trieu ddng va quyen sir dung dit trj gii 1,56 ty ddng (thil tuc gdp vd'n da hoan tit theo quy djnh phip luit).
Do dng A khdng ty nguydn thi hanh an nen chap hanh vidn da tidn hanh kd bidn, phat maf cin nha ciia dng de thi hanh an. Nhung sd tien phit mai can nha khdng du de thf hanh ndn chip hanh vidn tie'p tuc kd bien gia trj quydn sir dung dit ma dng A da gdp vd'n vao Cdng ty SL. Khi tidn hinh cudng che kd bfdn (dai didn Cdng ty SL khdng ddng y vdi quydt djnh kd bidn) chip hanh vidn da thdng bao cho dai dfdn theo phip luit ciia Cdng ty SL biei quydn khdi kidn ydu ciu Toa an xic djnh phan sd htm cua Cdng ty SL ddi vdi tai san bj kd bidn.
Trong trudng hop trdn, de giii thich cho vide ke bidn gfi trj quyen sir dyng dit mi dng A da gdp vdn vao Cdng ty SL. Cd the chip hanh vidn da dya vao mdt trong hai cich ly giai sau: Thif nhit, chip hanh vidn da xem quyen sir dung dit trdn la tai sin chung cua dng A va Cdng ty SL; thu hai, chip hanh vidn da xem quyen sir dyng dit trdn la phin vd'n gdp ciia dng A. Tuy nhidn, ca hai each ly giii trdn ddu khdng dung.
Mot Id, nhu da trinh bay trong phin sy hinh
Ddn chu & Phdp ludt
Qhl hunk phdp ludt 86 5 (230)-2011
thinh phin vd'n gdp, khf taf sin la quydn sir dung dit da dupc dng A dem gdp vd'n vao Cdng ty SL, thi nd trd thanh tai sin thuoc sd hiru ciia Cdng ty SL (mdt phip nhin dde lap). Do dd, ca nhan dng A khdng cdn quyen sd htfu ddf vdi tai sin da gdp vd'n. Nhu vay, khong the xem dng A la ddng sd hifu chu ddf vdf quyen su dung dat da ma dng da gdp vd'n.
Hai Id, quyen sir dung dit dupc dng A dem gdp vd'n vao Cdng ty SL cung khong dupe xem la phin vd'n gdp ciia dng A. Bdf vi, phan vd'n gdp la ty Id vd'n ma chii sd htfu hoac chu sd htfu chung ciia cdng ty gdp vao vd'n dieu Id. Ndn nd khdng xic djnh bang mdt tai san cu the nao trong khdf taf sin ciia cong ty nhan gdp vd'n.
Nhu vay, vide kd bidn quyen sir dung dit trong vf du trdn la khdng cd can cu phap ly, gay inh hudng dd'n quydn Ipf ciia Cdng ty SL. Do dd, cd thd' din dd'n vide khie'u naf, td cao va nhfeu hiu qui phap ly khac cd thd xay ra lam inh hudng dd'n kdi qui cdng tie thf hanh in ctfng nhu uy tin ciia co quan thf hinh in.
Thu hai, khd khdn trong viec xif ly phdn vdn gr'>p Ve ly thuyet, de xac djnh gfa trj phin vd'n gdp ciia ngudi phai thi binh an da gdp vd'n vao doanh nghidp khdng phii la vide phirc tap, vi nd dupc tfnh trdn ty Id vd'n ma ngudi dd da gdp vao vd'n didu Id ciia doanh nghidp. Thdng thudng de xic djnh phin vd'n gdp, chiing ta cd the can cif vao cac tai lieu nhu giiy phep dang ky kinh doanh, bidn bin gdp vd'n va sd sach ke toan ciia doanh nghidp.
Tuy nhidn, khi da xac djnh dupc phin vd'n gdp ciia ngudi phii thi hinh in trong doanh nghfdp thf vfdc kd bfdn xir ly phin vd'n gdp dd nhu the nao lai la mdt vin de rit khd khan, phifc tap, vf phin vd'n gdp la mdt tai sin dac bidt do tfnh chit phap ly ciia nd. Phin vdn gdp ciia ngudf phif thf banh an la mdt phin trong vd'n didu Id ciia doanh nghidp. Theo quy djnh ciia phap luit thi vide tang, gfim vd'n dieu Id dupc quy djnh rit chat che va phii dupc tien hanh theo nhung trinh ty, thii tuc nhi't djnh. Hon nifa.
phap luit cdn cd nhung quy djnh bao dam cho sy tdn taf vi boat ddng cua cac doanh nghidp, cu the Dieu 5 Luit Doanh nghidp quy djnh:
"1. Nha nudc cdng nhan sy tdn tai lau dai va phat tridn ciia cae loai hinh doanh nghidp dupc quy djnh trong Luit nay; bio dim sy binh ding trudc phap luit ciia cac doanh nghiep khdng phan biet hinh thifc sd hifu va thinh phin kfnh te; thua nhan tfnh sinh lpi hop phap cua boat ddng kinh doanh.
2. Nha nudc cdng nhan va bio bp quyen sd him tai sin, vd'n diu tu, thu nhap, cac quydn va lpf fch hpp phap khac ciia doanh nghidp va chii sd htfu doanh nghidp.
3. Tai sin va vd'n diu tu hop phap ciia doanh nghidp vi chii sd htfu doanh nghfdp khdng bj qudc bihi hoa, khdng bj tjch thu bing bidn phap hanh chfnh.
Trudng hop that cin thfet vi ly do qudc phdng, an ninh va vi Ipi fch qudc gia, Nha nudc trung mua, trung dung tai sin ciia doanh nghidp thi doanh nghidp dupc thanh toan hoac bdi thudng theo gia thj trudng tai thai diem cdng bd trung mua hoac trung dung. Vide thanh toan hoac bdi thudng phai bao dim lpi fch ciia doanh nghfdp va khdng phan bfdt ddf xir giua cac loaf hinh doanh nghidp"
Nhu vay, khi tfdn hanh kd bfdn phan vd'n gdp ciia ngudi phai thi hanh an trong doanh nghidp thi chiing ta phai xu ly nhu the nao de ban che tdi da thidt hai cho doanh nghidp va tranh nhimg xung dot phap luat giua phap luat thi hanh an dan sy va phap luat kinh te, vi trong thye tidn chiing ta cd the se gap mdt sd trudng hpp nhu the, vf du:
- Khi xu ly phin vd'n gdp da bj kd bidn chip hanh vidn se phii chpn bidn phap nao? Bin diu gia, ydu cau cac thanh vidn cdn lai ciia doanh nghidp mua lai, hay bfdn phap khac? Nd'u la ban diu gia phin vd'n gdp thi nhtmg ai dupc uu tidn mua va nd'u ngudi mua khdng pbii la thanh vien ciia doanh nghidp thi
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