MQT S 6 Y KIEN VE DIT THAO NGHI DINH QUY DINH DIEU KIEN K I N H DOANH MUA BAN NO
Pham Thi Giang Thu Tdm tat: Hi$n nay. Dye thdo Nghi dinh ve diiu kien kinh doanh dich vu mua bdn ng dang dugc dua ra lay y kiin rdn^ rdi Trin ca s& Die thdo, bdi viit phdn tich, binh ludn nhdm cdc vdn de chung vd vdn di cu thi vi cdc diiu kien kinh doanh mua bdn ng.
Abstract: The draft of Decree on Requirement of Debt Business has been in the process of collecting relevant views and feedback. On the basis ofthe draft, this article analyses and makes comment on general and specific issues relating to requirement of debt.
1. NhGng vdn dl chung
Thit nhdt, Du thao cdn xac djnh tifiu chi nhgn dipn dieu kipn kinh doanh djch vy mua ban na. Cd nhu vgy mdi xac djnh dupe difiu kifin cdn thifit dfi vGa quan ly cac chG thfi kinh doanh mua ban np, vGa dam bao mfli truong kinh doanh. Bfin canh dfl, nfin bfl nhiing quy djnh khflng phu hpp tifiu dfi cua van ban.
Thit hai, vfi tfin gpi cGa Du thao. Tfin gpi Dy thao la "Quy djnh vfi difiu kifin kinh doanh mua ban np", cfl nghTa van ban nay chi quy dfnh vl cac dilu kifin kinh doanh lmh vuc djch vu mua ban np, nhu difiu kifin vl vfin tfii thifiu, dieu kifin vfi duy tri trgng thai, difiu kifin ve ca sd vat chat... Tuy nhifin, hifin Du thao cdn quy djnh eac van dfi khac lifin quan dfin qua trinh hogt dpng kinh doanh binh thudng nhu vfi nghTa vy, thui, vl nguyen tic kinh doanh, ve yfiu cau dfli vfli hang hfla mua ban (mfln na). Vi vay, theo y kifin tac gia, Dy thao can sGa theo hai huflng sau: Nghj djnh nay quy djnh vfi dieu kifin cho cac chu thfi kinh doanh dich vu, hoac Nghi djnh nay "Quy djnh ve kinh
' PGS.TS., Trudng D^i hgc Luat Ha Ngi.
doanh djch vu mua ban np" bao gflm tat ca cac nfli dung lifin quan dfin chu thfi kinh doanh, nguyfin tac mua b ^ np, tifiu chuan cho khoan np dupc mua ban, van de quan ly dfli vfli hoat dpng kinh doanh djch vu mua ban np. Vific lua chpn phuang an nao phu thupc yfiu cau quan ly nha nude dfli vdi ITnh vyc nay ttfin ca sd can cG phap ly difiu chinh. Theo tac gia, vdi nfii dimg dy djnh dilu chinh, phuang an hai voi ten gpi Nghj djnh Quy djnh vfi kinh doanh djch vy mua ban np la phu hap.
2. Mpt so van de cu the - Vi kit cdu ngi dung Du thdo NIU DU thao quy djnh ve nfli dung kinh doanh djch vu mua ban np, ma khflng chi la difiu kifin, tac gia eho rang can kfit cfiu lai vfli cac chuang cy thfi nhu sau:
- Chuang 1: Nhiing van de chung - Chuong 2: Difiu kifin kinh doanh djch vu mua ban np
- Chuang 3: Hogt dpng kinh doanh djch vu mua ban np
- Chuang 4: Trinh tu, thG tuc thdm djnh, cap giay chung nhgn dfli voi hogt dpng kinh doanh dich vy mua ban np
- Chuang 5: Tfl chGc tiiuc hifin
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NHA NlfdC vA PHAP LUATSO 4/2016 Cach kit cdu nay theo diing nfli dimg da dupc dfi cgp ttong Du thao (va bfl sung thfim cac dilu cdn thifit) dfi dam bao tinh logic cua van ban.
vi cdc thugt ngtt sir dung Irong Du thdo
Dilu 3 Du thao chua giai thich cy thi, ro rang mflt so thugt ngQ dupc sG dyng ttong van ban. Vi du, khoan 2 quy dinh "Ng la nghTa vy vl tai san duac the hifin ttong hpp dong/thda thugn dan sy ma bfin np phai tta cho ehu np". Vay cau hdi dat ra: nghia vu vfi quyfin tai san cfl dupc hieu la np hay khflng? cau hdi nay can dupe lam ro. Np dupc hinh thanh ttfin ca sd mot quan he hop phap sfi mang dfin cho chu np mpt quyen vat chat - quyfin tai san, cfl thfi xac dinh dupc gia ttj (tinh dupc bing tiln), bfin canh dfl, lai cd thfi luu thflng nhu cac hang hda thuang mgi khac. Nhu thi, np la mpt logi hang hda dgc biet can duac nhan difin mfit each ro rang. Hay nhu Dy thao dua ra khai nifim "Kinh doanh dich vu mua bdn ng la vific thuc hifin lifin tyc mpt ttong eac hogt dpng lifin quan den viec mua ban np nhim muc dich sinh lpi, gfim: Hogt dpng mua ban np, djch vu mfli gifli mua ban np, djeh vu san giao dich na va djch vy tu vdn mua ban np". Day la khai nifim vua difin giai ( v l thu nhat), vGa liet kfi (vfi thG hai), nhung dupe hifiu nhu mpt djnh nghTa ddng (lifit kfi dong); cfl nghia chi nhiing hogt dfing dupc ghi nhan mdi dupc hieu la kinh doanh djch vu mua ban np. Tuy nhien, trong difim c khoan 1 Dieu 9 cd dfi cap dfin "hogt dpng khac" va yfiu cau vfln tfli thilu la 10 ty dfing. Vgy "boat dpng khac" d day ed dupc hieu la hogt dpng kinh doanh djeh vy mua ban np hay khflng, eiing can phai lam ro.
- Ve cdch diin dgt trong Die thdo
Du thao sG dung tG ngG cdn tuy tien, tdi nghia. Tac gia xin din chGng: Dilu 9 cua Du thao quy dinh dilu kipn ve vfln phap dinh; each sG dung tii ngQ tfli nghia, lam ngudi dpc khflng hieu npi dung Du thao mufln de cap dfin dieu kifin vfi vdn phap djnh cua doanh nghiep hay dfin npi dung kinh doanh. Khong chi sG dyng tG ngQ chua rfl ma ten eac dieu khoan cung chua phan anh diing npi dung quy djnh. Vi du, Difiu 8 Dy thao dfi cap dfin difiu kifin vfi hinh thGc phap ly ciia chG thfi kinh doanh dich vy mua ban np nhung ten dieu khoan lgi la "thanh lap doanh nghifip". Tuong ty, Dieu 9 "Dilu kifin ve vfln phap djnh" vdi npi dung quy djnh von difiu le khflng dupc thap hem mGc von phap djnh ciia doanh nghifip kinh doanh. Vfln phap djnh la ngudng vfln do Nha nude dgt ra dfli vfli tiing logi nganh nghfi kinh doanh, dfl khflng phai la vfln that nhu von dieu lfi cua doanh nghipp. Vi vgy, tfin Dieu 8, Dieu 9 can dupc sGa thanh
"Hinh thuc phap ly cua chG tbl kinh doanh djch vy mua ban np" va "Difiu kifin ve vdn".
Vific sG dyng cau tG chua ro rang, ttong sang, sG dyng dau cham, ddu phdy khflng dung ddn dfin each hifiu sai Ifich, dac bipt lifin quan dfin ten dieu.
Vi hinh thiec phdp ly cda doanh nghiep kinh doanh mua bdn ng
Dieu 8 cua Dy thao yfiu cdu td chuc, ca nhan mudn thyc hifin hogt dflng kinh doanh ttong ITnh vyc nay phai thanh lap doanh nghifip. Ndi each khac, chu thfi hoat dfing kinh doanh djch vy mua ban np la doanh nghifip. Cau hdi dat ra la: cd can quy djnh hinh tiiGc doanh nghifip dupc phfip tfln tgi dfi kinh doanh dich vu mua ban np hay khflng. Luat Doanh nghiep hifin hanh quy dinh nhifiu md hinh doanh nghiep khac nhau, trong dd cd doanh nghiep tu nhan,
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MQTSd fKIEN VE..
cflng ty hpp danh; cflng ty cfl phdn, cdng ty ttach nhiem hiiu ban. Vdi cac logi hinh doanh nghifip nay, kha nang quan trj va tao lap vfln, dgc bifit la mGc dp va kha nang kifim soat rui ro ttong boat dpng rat klmc nhau. Doi vfli mfl hinh doanh nghifip tu nhan, ngoai nhung van de nfiu trfin, cdn lien quan dfin su khflng tach bgch giua tai san eua doanh nghiep vdi tai san eua chG doanh nghifip. Tac gia cho rang, djch vu mua ban np la dfli tupng kinh doanh dgc thu, can cfl hogt dpng quan ly va difiu hanh vdi quy mfl nhat djnh, vi vay chi nfin quy djnh cong ty trach nhifim hiiu hgn, cdng ty efl phan dupc thyc bien hogt dpng kinh doanh ttong ITnh vuc nay.
Bfin canh do, Du thao cung chua dfi cap dfin kha nang doanh nghifip cd vfin dau tu nude ngoai dupe thyc hifin hogt dpng kinh doanh djch vy mua ban np hay khdng; neu cd thi gifli hgn ra sao? Nhiing van de tren can dupc lam ro. Mac du Luat Doanh nghifip khflng phan biet doanh nghiep hinh thanh tG ngufln vfln trong nude hay doanh nghifip cfl ngufln vfln dau tu nude ngoai, nhung ttong ITnh vyc kinh doanh cd difiu kifin nay yfiu cau vfi mGc dp va gidi hgn tham gia phai dupc quy djnh ro rang. Trudc day, vific bfin nude ngoai tham gia vao boat dpng mua ban np tai Vifit Nam da dupe quy djnh tai Quyit djnh 59/2006/QD-NHNN ngay 21/12/2006 cua Ngan hang Nha nude vfi vific ban hanh Quy che mua, ban np cua eac tfl chGc tin dyng. Sau dfl npi dung nay dupc tilp tyc ghi nhan tgi Thfing tu 09/2015/TT-NHNN ngay 17/7/2015 quy djnh vfi hoat dflng mua ban np cua tfl chGc tin dyng, chi nhanh ngan hang nude ngoai.
Ben cgnh vific quy djnh bfin ban np la tfl chuc tin dyng, chi nhanh ngan hang nude ngoai, Thdng tu cdn xac djnh bfin mua np
bao gom ca trudng hpp "to chuc, ca nhan la ngudi khflng cu tni". Vi vgy, cfl thfi thay, nhdm chG thfi cd yfiu td nude ngoai la nhdm chu thfi tifim nang nhung can dupc kifim soat.
- Vi diiu kien vdn tdi thieu
Difiu 8 cua Dy thao dfi cap "dieu kifin ve von phap djnh" ap dung dfli vfli cac nfli dung kinh doanh dich vu mua ban np. Vific xac djnh von difiu lfi tfli thifiu cho hogt dpng
"kinh doanh khac" cdn phai giai thich va lam ro. Vgy, cac doanh nghifip dang tifin hanh hogt dpng kinh doanh ttong ITnh vyc khac, nhung cd nhu eau kinh doanh djch vy mua ban np, thi phan vfln difiu Ip hifin hihi cfl dupc tinh vao phan vfln tfli thieu theo Dy thao hay khdng? Mat klmc, Difiu 9 cGa Dy thao chi de cap den von difiu le ma chua dfi cap dfin ca cau vfln difiu lfi va vfin kha dyng (vfln chu sd hiiu ed the chuyen doi dupe thanh tien ttong vdng 90 ngay) va ty le vfln kha dung. Nfiu khflng quy djnh tgi Nghj dinh thi van ban nao se quy dinh vfi van dfi nay (khflng cd van ban nao dudi Nghj djnh cd thfi quy djnh vfi difiu kifin tai chinh cho chu the kinh doanh)? Nhiing npi dung nay la quan ttpng, quyet djnh kha nang tai chinh cua chu the kinh doanh np, vi vgy can phai lam rfl va quy djnh ro ty Ifi vfln kha dyng ttfin tflng sd vdn dieu Ifi thyc cd.
Vi mgt sd ngi dung khdc trong Du thdo
Da la doanh nghifip, thuc hifin kinh doanh vfii muc tifiu sinh Ioi, trach nhifim nop thui cho Nha nude da dupe khang djnh tgi Hiln phap va dupc xac nhgn tgi cac Lugt thui ey thi (quy dinh ve chG the npp thufi trong mdi Lugt thufi), vi vgy khflng can thifit phai dfi cap tgi mpt vaa ban cfl hifiu luc phap ly thap hon va khflng difiu chinh true tifip cac quan he phap lugt thufi. Nfli khac di.
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NHA NUdc VA PHAPLUATSd 4/2016 Difiu 14 ciia Du thao quy djnh ve "thye hien nghia vu thue" khdng thuc su cfl y nghTa.
Thfim nua, npi dung "Bfl Tai chinh quy dinh, huflng ddn chinh sach thufi..." la vupt tham quyen vi ehi cd Quflc hpi mdi cd quyfin quy djnh vfi nghTa vu thufi.
Nfiu nhu Du thao cd nhiing quy djnh thGa, thi cdn mpt sfl npi dung can thifit lgi chua dupc dl cap (vfli gia djnh Du thao khflng chi quy djnh vfi difiu kifin kinh doanh). Hinh thGc phap ly quan ttpng dfi xac nhgn mpt giao djch mua ban np la Hpp dflng mua ban np chi dupc dfi cap duy nhat tgi phan giai thich thugt ngQ ma khflng dupc ghi nhgn ttong cac dieu khoan cy thfi. Difiu khoan vl Hpp dflng mua ban np can dupc difin giai cu thfi hon. Day la ITnh vuc kinh doanh moi vdi ca ben kinh doanh mua ban np chuyen nghi?p va klmch hang cua hp. Vi vgy, dfi dam bao lpi ich cho cac chu thfi tham gia, dac bifit la bao ve cho khach Imng, viec quy djnh cy thfi vfi Hop dong nay la hfit sGc cdn thiit. Ngoai ra, nhGng yeu cdu phdng ngua rui ro eiing cdn dupc can nhac bo sung.
Do cac khoan no dupc mua ban ludn tilm dn ylu tfl nii ro vfi kha nang tta np, cac tl chGc tin dyng da phan djnh np du tifiu chudn va np dufli tifiu chufin (np xau/np khfl dfli). Tuy nhien, ngay cac khoan np du tifiu chudn (np ed kha nang thu hfli ddy du dung hgn ca gfic va lai) ciing cfl thfi chuyfin thanh np khfl dfli (np xau) ttong ngan han. Dfi giai quyfit vdn dl nay, phap Iuat quy djnh cac tfl chGc tin dyng phai trich lap du phflng nii ro nghifim nggt. Thfing thudng, du phdng tfln thdt dupc tinh bing tifin tten timg khoan np.
sin sang dupc bG dip cho ton that cd the xay ra. Dy thao quy djnh ca vific mua np cua eac tfl chGc khdng phai la to chGc tin dyng se tang kha nang rui ro tifim an ban vi khoan np khflng dupc kifim fra danh gia thuong xuyen nhu ciia td chGc tin dung. Vdi nhiing phan tich ttfin, tac gia cho rang vific phdng ngGa rui ro ciing nhu cac ty lfi du phdng rui ro ttong boat dOng kinh doanh djch vu mua ban np can phai dupc qui djnh tgi Dy tlmo.
- vi trinh tu, thu tuc, hd sa Hifin Dy thao thilu npi dung quy dinh vfi trinh ty, thG tuc, hfl sa dang ky. Nham dam bao tfnh tdn nghifim cGa phap luat, Lugt Ddu tu quy djnh ro thu tyc ddu tu cho tiing trudng hpp cu thfi, ching hgn nhu Difiu 17, Dilu 26, Dilu 33, Dilu 35, Difiu 37... Dfli vfli nhiing trudng hap cfln lgi, vl hfl so va thu tuc, khoan 4 Difiu 68 ciing khdng ttao cho cac Bp va ca quan ngang bfl thdm quyin quy djnh vfi van dfi nay.
Dilu do cd nghia ring ttinh ty, thu tyc ho sa dl dang ky xem xet dieu kifin kinh doanh djch vy mua ban np can phai dupc ghi nhgn tgi Dy thao nay ma khflng thfi d van ban cd hifiu lire phap ly thap ban (nhu tai Thfing tii 09/2015/TT-NHNN). Theo do, Dy thao cdn bd sung thfim npi dung vl trinh ty, thG tyc ho sa xin phep kinh doanh djch vu mua ban na va quy djnh vl trach nhipm tilp nhgn ho so, ca quan tiep nhan hi so doi vfli tGng truflng hpp: doanh nghifip mua ban na tryc thupc ngan hang thuang mai; doanh nghifip mua ban np khflng tryc thupc ngan hang thucmg mai.
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