TAP CHl CONE TIlUuNG
PHAT TRIEN HO KINH DOANH LEN DOANH NGHIEP:
THlJC TifeN VA CAC VAN DE PHAP LY
• NGUYEN THI YEN - PHAM THI THANH HL/dNG
T 6 M TAT:
Khcli dilu cho moi boat dpng bat nguon ti^ cdc ca nhan, hoat dgng kinh doanh cung khdng n^m ngoSi quy luat nay. Khdi sy kinh doanh ban dau la ci nhan kinh doanh, phat tri^n cao hdn mpl chut la ca nh5n trong cCing gia dinh kinh doanh vdi nhau. Sy phdt tri^n cua mo h'mh nay va cac yeu cau cua hoat dpng kinh doanh da cho ra ddi cac md hlnh kinh doanh vdi cac len gpi cdng ty ma chiing ta iha'y ngay nay. Su" ra ddi cua cong ty klidng lam cho mo hlnh ca nhan kinh doanh ma't di. Hien nay, Viet Nam cd gSn 5.5 trieu hp gia dinh kinh doanh cd th^
(gpi chung Id Hp kinh doanh - HKD), hang ndm gdp phan ldn vao GDP cija ca niTdc. Tuy nhien, HKD chya cd hd trd ti^ Nha nydc trong viec iJng dung tien bp khoa hpc. cong nghe.
Di}' thiic day si/ phdt trien kinh t6', Nha ni/dc can cd cd che phap ly phu hpp de khuye'n khich sy chuyen doi cua md hlnh cd nhan kinh doanh len doanh nghiep. Vdi nhu'ng quy dinh phap iuat hidn hanh \ c sy chuyen doi HKD len md hinh doanh nghiep cd du ha'p dan vdi ngydi kinh doanh chya?; Thyc trang phdt trien cua HKD. nhiJng van de phap ly ddt ra khi phat trien HKD 16n doanh nghiep la muc dich ma bai vie't muo'n tim hieu.
Tit khoa: Hg kinh doanh. doanh nghiep, phat trien hp kinh doanh len doanh nghiSp.
1. Tdng quan v§ niu hinh hp kinh doanh /./. Khdi niem "-mo hinh hg kinh doanh "
Sy ra dcii cua Hien phap 1992 vdi sy ghi nhan
\ c quyen ty do kinh doanh cua cong dan Viet Nam li mdl bydc ngoat ldn cho sU ra ddi. phat irien kinh te ty nhan. irong dd cd md hinh ca nhan kinh doanh. hd gia dinh kinh doanh ca the gpi chung la ho kinh doanh (HKD), \ \ A ^ du mo hinh nay ra ddi rat sdm va ddng vai tro quan Irong trongqud trinh xda doi. gidm ngheod Viet Nam.
nhyng nio hinh Ho gia dinh kinh doanh cd the
8 So 1 -Thang 1/2020
du'pc gpi vdi nhang ten khde nhau qua cdc thdi ky. nhy: Hp cd the, Hg lieu cong nghiep (Dudc quy dinh trong Nghi dinh so' 27-HDBT cua Hpi dong Bg trydng). Khi Luat Doanh nghiep tii nhan, Luat Cong ty nam 1990 ra ddi, HKD ton tai dddi hinh Ihdc la cdc ca nhan, nhdm ngu'di kinh doanh dudi vo'n phiip dinh dypc quy djnh tai Nghi dinh sd'66/HDBT cua Hpi ddng Bg trirdng. Trong giai doan Luat Doanh nghiep 1999 (td nam 2000 den nam 2005). md hinh nay ton tai vdi hinh ihdc HKD ca the do mot ca nhan lam chu, difOc quy
dinh lai Nghi dinh so'02/20D0/ND-CP cua Chinh phu. Khi Luat Doanh nghiep 2005 ra ddi vdi tu cdch la van ban Iuat chung duy nhat cho tat ca cac loai hlnh doanh nghiep thudc cac thanh phan kinh te khac nhau d Viet Nam, HKD lai tiep tuc dypc quy dinh lai Nghi dinh so' 88/2006/ ND-CP vdi ten goi khong doY Mdi nhal, Luat Doanh nghiep 2014, mot lan nSa HKD lai dirpc thda nhan tai Nghi dinh so 78/2015/ND-CP ve Dang ky doanh nghiep vdi ten gpi la Hg kinh doanh, theo do: "H6 kinh doanh do mot ca nhan hoae mgt nhom ngddi gom cac ca nhan la cong ddn Viet Nam du 18 tudi, co nang Idc hanh vi dan sy day du, hodc mdt hg gia dinh lam chu, chi dirdc dang ki kinh doanh tai mot dia diem, su' dung difdi 10 iao ddng va chiu trach nhiem bdng toan bg lai san cua minh dd'i vdi hoat dgng kinh doanh".
1.2. Bdc triing cua hg kinh doanh HKD cd tdcdch the nhan, vdi trach nhiem ca nhan cua ngydi ldm chu, hoae trdch nhiem cua cdc ca nhan co Ii6n quan v^ mgi hoat ddng kinh doanh cua cd sd, khdng cd sy tdch bach ve tai san Clia chu sd hiJu va HKD. Khi kinh doanh dirdi mo hlnh HKD, phap luSl chi thda nhan ttf each cua chli sd hifu ma khong thda. nhSn ty each cua HKD trydc phdp luat.
- Hp kinh doanh la md hlnh kinh doanh vdi quy nid ra't nhd. Quy md kinh doanh theo quy dinh cua phap luat dypc danh gid bdi 2 tieu chi la tai san;
so'lddng lao ddng sil dung. Can ciJ xdc dinh loai hinh doanh nghi6p sieu nho hien nay dya tren sd' lypng Iao dgng ma doanh nghiep sd dung, theo quy dinh tai Nghi dinh so 56/2009/ND-CP va de'n nay la Nghi dinh so 39/2018/ND-CP ngay 11 thang 03 nam 2018 quy dinh chi tie't mot sd'dieu Clia Luat Hd trd doanh nghiep vda vao nho ve s6' lyong lao ddng su' dung dddi 10 lao ddng trung binh trong nam. Vdi nhiJng quy dinh cda phdp luat, HKD khong dypc sd dung qud 10 lao dgng gid'ng nhy md hinh doanh nghiep sieu nhd. Ngoai ra, HKD chi dddc dang ky kinh doanh tai mdt dia chi duy nhS't trong pham vi toan qud'c, quy dinh nay cua phap luathan che viec mdrdng pham vi kinh doanh theo dia ly cua md hlnh nay.
- Hg kinh doanh khong cd td each phdp nhan, chu sd hiTu chiu trach nhiem vo han ve mgi hoat dgng kinh doanh. Cd the ndi, mo hlnh HKD gan lien vdi mot ca nhSn, boac mgt nhdm ca nhan.
Trach nhiSm vd han nay the hien d viec thanh toan cac kboan nd va nghia vu tai san phat sinh td boat dpng kinh doanh cua md hinh nay. Ne'u HKD khong co tai san de thanh loan cac kboan nd, ca nban lam chu pbai Id'y tai san rieng cua minh de thanb toan cac khoan np. Trong trddng hdp HKD do mpt nhdm ca nbdn lam chu, trach nhiem tra cac khoan nd nay se thupc v^ td't cd cac thanb vien trong nhdm, ddy la trach nbiem lien ddi vd ban cua cic tbdnh vidn.
Vdi dac tru'ng nhd vay ciia md bmh HKD cd the ndi rat an toan vdi cdng chung va khdng can nhieu cac quy dinh cua phap ludt de dieu chinh, bdi tinb chiu tracb nhiem vo ban da la mpt bien phdp dam bao cho fcbach bang, chu nd cua HKD.
Chinb trdch nhiem vo ban, bupc cdc thanh vien lam chu phai can trgng trong qua trinh kinb doanh. Day chinb Id ban cbe cua md binh kinb doanh nay, khi nd kbdng khuyen khich dirpc ngddi kinb doanh manh dan cho viec dau td. Hdn nu'a, vdi quy mo nho, HKD cd nhieu ban che' trong viec md rgng pbam vi kinh doanh ciing nhd dng dung ky thudt - cdng nghd.
De tao dpng Idc pbat trien kinb te', Cbinh phu da ban banh Ngbi quye't so" 35 ve bo trd va phat trien doanh nghiep de'n nam 2020 vdi muc tieu la cd 1 trieu doanh nghidp hoat ddng hieu qua.
Trong cdc giai phdp dirdc du'a ra de dat dUdc con so' 1 tridu doanh nghiep vao nam 2020 pha'n da'u tdi con so' 1,5 trieu doanh nghiep vao nam 2030 ma Bd Ke boach va Dau td dya ra trong Dy tbao ke boach pbat trien bien vdng doanh nghiep ty nhan vao nam 2030, mgt giai phdp ddpc dya ra do chinb la cbuyen ddi HKD Ien md hlnb doanh nghiep. Quy dinb cbuyen ddi len doanh nghiep cua HKD cung da dddc neu trong Luat Doanh nghiep nam 2014 tai Dieu 212 kbi HKD sd dung tren 10 lao dgng bugc phai cbuyen ddi thanh doanh nghiep. Sd pbat trien cua nen kinb te so', canb tranh trong kinb doanh, phat trien cua HKD len doanh nghiep la can thie't tao ra mot birdc nhay vgt trong kinh doanh vd trong sd pbat trien Clia nen kinh te' td nhan. Bien phap cbuyen ddi HKD len DN da dypc nhilu dia phydng Ida ebon thyc bien vi thuc day sy pbat trien cua HKD la can thie't nham phat tri6'n nhanh so' lydng doanh nghiep tren cd sd nhij'ng tien de kinh doanh da cd va tbdc bien cac chinb sdch ho trd doanh nghiep.
So 1 -Thang 1/2020 9
TAPCHICdNGTHUDNE
2. Thyc trang ve hd kinh doanh hien nay. si/
cdn thie't phat trien len doanh nghiep Thd'ng ke cho den na_\. Viet Nam cd khoang 1.6 trieu HKD cd dang ki kinh doanh va khoang ."^.4 trieu HKD khdng cd dang ky kinh doanh. Vdi IvIuMng 5 trieu HKD ca the. chiem hon 30'~f GDP.
cd hg su'dung hang trdm lao dgng... da ddng gdp mdt phan ra'l quan trpng dd'i vdi sd phal trien kmh lc cua da'l nddc d cac ITnh vdc cu the:
Tao \icc lam, nang cao chd'i Iddng cugc sd'ng ngddi dan: Khu vdc HKD cd ddng gdp ldn trong \iec tao viec lam va giai quye'l cdc van de ve ,\a hpi. Theo Tong cue Thd'ng ke. so' Idpng hu) ddng lam vice trong khu \yc HKD lang nhanh theo Ihdi gian. id 7.4 trieu ngydi nam 2010 len S.6 iricu ngydi ndm 2017. Khdng chi tao ra vide lam. khu sire nay la ndi tiep nhan lao dpng cd tay nghe tha'p, khdng du ky ndng lam viec cho cdc doanh nghiep, khu vyc hanh chinh, sy nghiep chuyen sang. Mgl bg phan khdng nho HKD dang hoat dpng tai cac lang nghe gdp phan phdt trien, gin giiTcdc nganh nghe truyen ihd'ng. Mat kbdc, HKD lil noi giai quyel cdc va'n de xa hgi nhd nhd cd khu vdc nay nhdm lao ddng dac biei nhu ngddi tan lat. lao ddng ty do kbdc cd du'pc viec kim. d;im bao ddi sd'ng. Ngoai ra, nhd cd mang Iddi HKD. ngirdi ngheo mdi dddc tiep can cac hdng hda. dich vu nhanh hdn vdi gid ca binh dan.
til" dd gidn tie'p cai ihien cudc sdng cho nhdng ngddi cd thu nhap tha'p. ngifdi ngheo d thdnh lhi va ndng thdn.
- Hg kmh doanh gdp phan thuc day tinh than kinh doanh vii phdt trien kinh le thi trddng. Vdi thu tuc gia nhap thi trddng ddn gian md hinh HKD l:i bddc khdi dau cho nhu'ng y tddng kinh doanh va tinh than khdi nghiep. dac biet la d nhdng nganh. ITnh vdc kinb doanh truyen thd'ng. Thyc le. day la md hinh khdi sy kinh doanh phd bie'n d Viet Nam do sd dOn gian ve thil tuc gia nhap thi trydng. Ibu luc ddng ki kinb doanh dOn gian. il chiu -Sd quan ly chat che cua Nha nydc. phd hpp vdi nhieu thanh phan. Ida tudi, vdng mien va khdng ddi hoi cao \ e dau tdtai chinh ban dau da gdp phan thuc da'y sd phdi trien cua thanb phan kinh te ty nhan, phat trien nhanh sy lu'u thdng hang hda trong ca nddc. Cac HKD diTdc thanb lap va hoat ddng chu ^eudtfa tren nang lyc lai chinh Id than cung gdp phdn trong \iec huy dgng vdn
irong nhan dan vao qua trinb phdl trien kinh le.
thuc day viec ra quye't dinh kinh doanh cua ca nhan khi cd y tddng kinh doanh tdi
- Ddng gdp vao tang tru'dng kinh te cua ddt nu'dc. Theo so' lieu cua Tong cue Thdng ke nam 2016. doanh thu kbu vyc HKD trong giai doan 2005-2015 tang td 439.369 ty dong. len mdc 2.249.377 ty dong trong nam 2015. Doanh thu binh quan Clia HKD lang len 3,4 lan. Sd ddng gdp cua md hinh HKD do'i vdi kinh te da't nddc tang manh 6 cdc ITnh vyc bdn buon, ban 16. sda chiTa md td, 0 Id...
Mac du pbat tnen manh va rong kha'p ca nddc nhyng md hinh HKD cd nhdng ban che nhd't dinh nhU:
- Khd ap dung tie'n bp khoa hoc ky thual. tiep can cac chinh sach ho irO cua Nha nydc do quy md nhd. Vdi quy mo vd'n cho chu ye'u la ty than Clia chu sd hCfu se kbdng dypc ldn va khdng phong phu, cung vdi quy djnh phap Iuat han che sddung laoddng ciing gdy khd khan cho viec dp dung tie'n bd khoa hpc cdng nghd. Quy mo nhd cung ban che HKD khd cap nhap nhdng tie'n bg mdi trong kinh doanh. cd xu hddng Iam theo kinb nghiem, phat trien ty nhien, Vdi quy dinb han che' \ e lao ddng, ve dia ban kinh doanh, ne'u HKD khdng phat tridn len doanh nghiep ra't khd de md rdng pham vi hoal dgng ciing nhir hddng nhdng du dai cua nha nydc. Ne'u kbdng ap dung trinh do quan trt tie'n bp kboa hgc de phdt trien thdnh cdc doanh nghiep hung manh nhy nhieu qud'c gia kbac tren the'gidi thi ra'idl bi danh bat ra khdi thddng trddng, lut Iiii pbia sau va ddn de'n giai the.
- Khd lie'p can vdi nguon vd'n vay tir cdc to chdc tin dung. Do dac tbii huy dgng vd'n cua HKD hien nay chu ye'u la ly thdn boac td cic ngudn vd'n vay ca nhan, td ngu'di than, ban be. Dac diem ciia nguon vd'n nay la dn dinh va cd mdc an toan chongUdi kinh doanh nhdng iai kbdng ddi dao va .so' lu'dng iL Do vay, vide kinh doanh cua HKD chi ddng Iai d mdc manh mun, td phdt, khd md rong lhi trddng, chUa nang cao ddpc tinb canb tranh cbo cdc san pham hay dicb vu tao ra. Nhdng ddi hdi ve md rpng quy md kinh doanh, md re -g thi tn/dng hay ddi mdi phddng thdc san xudft - kinh doanh cung nhy ddi mdi kboa hgc cong nsbe...
can phai cd mdl so vdn ldn. Ngud'n vdn idn nay
10 So 1 -Thang 1/2020
chi cd the dap dng dddc td cic td chdc tin dung.
Viec huy dpng vd'n td cdc td chdc tin dung cbo cac HKD rat khd khan do dac thu cua md hinh kinh doanh la mot the nhan. HKD khdng dpc lap vdi chu sd hdu. khi vay vd'n tai cac td chdc tin dung vdi td cdch cd nhan han mdc vay tha'p vd thdi han vay cung ra'l ngan khi dd khdng dap dng dddc vdi nhu cau md rpng kinh doanh hay doi mdi cdng nghe mpt cdch ddng bp, bieu qua... dan de'n hieu qua kinh doanh cua mo binh nay khdng cao.
- Khdng dddc dp dung quy dinb ve pha san nhdm han che rui ro cho ngddi kinh doanh. Cbo de'n nay, md hinh HKD chda cd bd't ky mpt van ban phap lual nao quy dinh ve dia vi phdp ly, quyen va nghTa vu cua HKD. Dieu nay lam cho md binh kinb doanh nay se chiu tde dgng nha'l td cac chinh sach md rgng bdp tde quo'c te', md rpng thj trddng Id phia Nha nddc, dan den nguy cd bp bi phd san rat cao trong Ihdi ky phat trien mdi.
Trong trddng hpp nay, Luat Phd san cua Viet Nam khdng tbda nhdn phd san vdi cd nbdn, cbi dp dung do'i vdi td chdc bao gdm doanh nghiep, hdp tac xa, Dieu nay khie'n cho HKD gap nhieu rui ro kbi kinb doanh khdng thanh cdng, khdng dddc phdp luat bao ve trddc dp lyc tii' pbia chu nd, khd tdi hoa nhdp tbi tru'dng kbi da bi phd san.
Ta't ca nhiing ban che neu iren cua HKD se ddpc giai quye't khi phal trie'n thanh doanh nghiep. HKD cd cd hoi tie'p can vdi cdc chinh sach du ddi cua Nba nydc dd'i vdi doanh nghiep dac biet la doanh nghiep vda vd nhd. Khi phdt trien len doanh nghiep, HKD tie'p can vdi nguon vd'n vay td td chdc tin dung de dang hdn tao dieu kien cho viec md rpng quy mo, hdp tac lien ke't trong kinh doanh. Dong ibdi ddpc quy dinb cu the quyen va nghTa vu phdp ly, dddc ban che rui ro cd the gap trong kinh doanh kbi cac quy dinh ve phap nhan, hay quy dinh phdp lual ve phd san dddc ap dung.
Cac vd'n de phdp ly khi hp kmh doanh phat trien len doanh nghiep:
- Lya chgn loai hinh doanh nghiep. Kbi phat trien len doanh nghiep. HKD lya chgn mo hlnh doanh nghiep pbii hdp vdi dac thu ITnb vyc kinh doanh, muc tieu kinh doanh ddt ra nham phdt buy td't nha't nhdng ngudn lyc da cd. Neu kbdng mudn cd sd thay ddi qud Idn trong each dieu banh, quan ly hoat dgng kinh doanh, HKD cd the Ida chgn
md binh. nhy: Doanh nghiep tu' nhdn Id doanh nghiep do mpt ca nhdn ldm chu vd td chiu tracb nhiem bdng toan bg tai san cua minh ve mpi boat dpng cua doanh nghiep. Day la md hinh so vdi HKD cd nhieu diem tddng ddng nhd chu sd hffu la mgt cd nhdn la cdng dan Viet Nam, mdi ca nbdn cbi ddpc sd hdu mpt cd sd kinh doanh bay mpt doanh nghiep tdnhdn duy nha't trong pham vi todn quo'c. Hodc mo hinh cdng ty TNHH mpt thanh vien la cd nhan, vdi md hlnb nay se cd sd thay ddi ve lir cdch chu the cua doanh nghiep.
Cdng ty TNHH mpl thanh vien la ca nhan cd ty each phap nhan doi hoi chu sd hffu phai cd sff tdch bach ve tai san rieng vd tdi san dda vao kinh doanh. Ne'u muo'n cd sy doi mdi trong each quan ly, dieu banh boat dpng kinh doanh, phan tan rui ro trong kinb doanh vdi chu the khac, HKD cd the lya chgn mo hinh doanh nghidp nhd: (I) Cdng ty Hdp danh la loai hlnb doanh nghiep, trong dd phai cd it nha't 02 thanb vien la chu sd hffu chung cua cong ty, cung nhau kinh doanh dddi mgt ten cbung gpi la thanh vien bdp danh. Ngoai ra, cdn cd thanh vien gdp vd'n; (2) Cdng ty Trach nbiem hffu ban bai thanb vien trd Ien la doanh nghiep, trong dd thanh vien cua Cdng ty cd the la td chdc, cd nbdn, so' Idpng thanh vien lo'i thieu la 2 va td'i da khdng qua 50 thanh vien, (3) Hoae md hinh Cdng ty cd phan. khi nhieu HKD (td'i ibieu la 3 thanh vien) lien ket lai vdi nhau de thanh lap cong ly CO phan. Cac md hinh cdng ty nay theo quy dinh ciia Luat Doanh nghiep Viet Nam deu cd Id cdch phdp nbdn.
- Tbdc hien cdc quy dmh cua phdp luat ve cbe dp Thd'ng ke - Ke toan, cac quy dinb khac cua phap Iuat ve quan Iy kinb doanh. Day cung cbinh dieu ma cac HKD khdng man ma kbi pbat trien len doanh nghiep. Cho de'n nay, HKD chda thdc bien quy dinh ve sd sdch ke todn, ne'u cd tbi cbi ghi chep ddn gian. Hdu he't cdc hp kinb doanh chda thdc bien che dp hda ddn, chdng td, trinb dp quan ly ddn gian. Thue ndp hang nam theo cd cbe thue'khodn dda tren doanh thu cua nam trddc do, cd quan thue' dp thue' nop ca ndm cbo HKD. Kbi pbat trien len doanh nghiep, bugc pbai thdc bien cac quy dinh cua Nba nddc ve sd sdch ke loan, thyc bien thu tuc ke khai, quye'l loan thue'. cdc boat dong kinh doanh can phai cd hda ddn. chdng tddddc lap bcfi ngddi cd chuyen mon ve ke'lodn.
So 1 -Thdng 1/2020 11
TAf CHI CQNfi mm
2. Thdc trang \v ho kinh doanh hien nay, sii c^n thie't phat trien len doanh nghiep
Thd'ng ke cho den nay. Viei Nam cd khoang 1.6 trieu HKD cd dang ki kinh doanh vd khodng 3.4 irieu HKD khdng cd ddng ky kinh doanh. Vdi khoang 5 trieu HKD ca the. chie'm hdn 30% GDP.
cd bn sddung hang tram tao dgng... da ddng gdp mgl phan rd'l quan trong dd'i vdi sy phat trien kinh ic cua da't nydc d cdc linb vyc cu the:
- Tao viec lam, nang cao cha'l lddng cudc sd'ng ngddi dan: Khu vUc HKD cd ddng gdp Idn trong viec lao viec lam vd giai quye'l cac van de ve xa hdi. Theo Tong cue Thdng ke, so' lddng lao ddng lam viec trong khu vdc HKD ldng nhanh theo ihdi gian, id 7.4 tneu ngddi nam 2010 len 8,6 trieu ngddi ndm 2017. Khdng chi lao ra viec Idm, khu vdc nay la ndi iie'p nhdn lao dgng cd tay nghe tha'p. khdng du k\ ndng lam viec cho cdc doanh nghiep, khu \ ifc hiinh chinh. sy nghiep chuyen sang. Mglbg phan khdng nhd HKD dang hoal dgng lai cac lang nghe gdp phan phal trien, gin giff cdc nganh nghe truyen thd'ng. Mat kbdc.
HKD la ndi giai quyet cdc va'nde xa hpi nhd nhd cn khu vdc nay nhdm lao ddng dac biet nhd ngydi tdn lal, lao dong id do khde cd diTdc viec ISm. dam bao ddi sd'ng. Ngoai ra, nhd cd mang Iddi HKD. ngddi ngheo mdi dddc lidp can cac hdng hda, dich vu nhanh hdn \di gid ca binh dan.
tff dd gidn tiep cai ihien cudc song cho nhffng ngddi cn thu nhap thap. ngddi ngheo d thanh lhi vii ndng ihdn.
- Hp kinh doanh gdp phan thuc day tinh than kinh doanh va phdt inen kinh te thi iru'dng. Vdi thii luc gia nhap thj trffdng ddn gian md hinh HKD Id bddc khdi dau cho nhffng y tffdng kinh doanh
\a linh than khdi nghiep. dac biel la d nhffng nganh. ITnh vifc kinh doanh truven ihd'ng. Thyc le. day la md hinh khdi sy kmh doanh phd bien d Vict Nam do .sy ddn gian \ e thu tuc gia nhdp lhi trydng. thu tuc dang ki kinh doanh ddn gian. ii chiu ^U quan 1\ chal che ciia Nha nu'dc. phii hdp
\di nhidu Ihanh phan. Ida ludi. viing mien vd khdng ddi hdi cao \ e dau tdtai chinh ban dau da gdp phan thuc dd> Mr phat trien cua thanh phan kinh le' td nhan. phat trien nhanh sy |yu thong hang hda irong ca nddc. Cac HKD dddc thanh lap
\a hoat dpng chu vcudda tren nang ldc taichinh Id than ciing gdp phan trong \iec huy ddng vd'n
10 So 1 -Thdng 1/2020
trong nhan dan vdo qua trinh phdt men kmh ic.
thuc day viec ra quye't dinh kinh doanh cua ca nhan khi cd y tu'dng kinh doanh lot.
- Ddng gdp vao tdng trddng kinb te cua dai nydc. Theo so' lieu cua Tdng cue Thd'ng ke nam 2016. doanh thu khu vdc HKD irong giai doan 2005-2015 lang iff 439.369 ly ddng, len mdc 2.249.377 ty ddng trong nam 2015. Doanh thu binh quan cua HKD lang len 3.4 lan. Sy ddng gdp cua md hinh HKD ddi vdi kinh le dat nddc tang manh d cdc ITnh vffc ban budn. bdn Ie, sffa chffa md td, d td..
Mac du pbat trien manh va rdng khap ca nydc nhu'ng md hlnb HKD cd nhffng ban che nha'l dinh nhy;
- Khd dp dung tie'n bp khoa hoc ky thudt, tiS'p can cdc cbinh sdch hd trd cua Nha nu'dc do quy md nhd. Vdi quy md vd'n cbo chu ye'u la ty than Clia chli sd hffu se khdng dffpc ldn vd kbdng phong phu, cung vdi quy dinb phap luat ban che' sddung laoddng eiing gdy khd khan cbo viec ap dung tie'n bp khoa hpc cdng nghe. Quy mo nhd cung han che'HKD khd cap nhap nhffng lie'n bg mdi trong kinh doanh, cd xu hu'dng ldm theo kinb nghiem, pbat men ty nhien. Vdi quy dinh ban che ve lao dpng, ve dia ban kinh doanh, ne'u HKD khdng phat trien len doanh nghiep ra't khd de md rpng pbam vi hoat ddng ciing nhu'hddng nhffng lfu ddi cua nha nude. Ne'u khdng ap dung trinh dp quan tri lien bd khoa hpc de pbat trien Ihanh cdc doanh nghiep hiing manh nhy nhieu qud'c gia kbdc tren the'gidi tbi ra't dd bi danb bdt ra khoi jhu'dng tru'dng, tut lui pbia sau va ddn den giai the.
- Khd tiep can vdi ngudn vd'n vay iff cac td chdc tfn dung. Do dac thiJ huy dpng vdn cua HKD hi?n nay chu yeu id ty than hodc tff cdc ngudn vo'n vay cd nhdn, tff ngddi than, ban be. Dac diem cua ngudn vdn nay la dn dinh va cd mffc an toan cho ngirdi kinh doanh nhu'ng lai khdng ddi ddo va sd Iffpng It. Do vay, viec kinh doanh cua HKD chi dirng lai d radc manh mun, ty phdt, khd md rong thi trddng, chffa ndng cao difdc tinh canh tranli cho cac san ph£m hay dich vu tao ra, Nhffng ddi hoi ve md rpng quy md kinh doanh, md re -g thi trddng hay ddi mdi phddng thffc san xua'l - kinh doanh cung nhy ddi mdi kboa hpc cdng ,he . i mpt so vd'n Idn. Ngudn vd'n ldi, nay can phai cd r
cbi cd thd ddp ffng du'pc tff cac td chdc tin dung.
Viec huy dgng vd'n tff cdc td chffc tin dung cbo cac HKD rd't khd khan do dac thu cua md hinh kinb doanh Id mpt the nhan. HKD khdng dgc lap vdi chu sd hffu, khi vay vd'n tai cdc to chdc tin dung vdi td cdch ca nhan han mdc vay tha'p vd thdi ban vay cung rd't ngdn khi do khdng ddp dng ddpc vdi nhu c^u md rdng kinb doanh hay ddi mdi cong nghe mpl each ddng bd, hieu qua... din de'n hieu qua kinh doanh ciia md hlnb nay kbdng cao.
- Kbdng dffdc dp dung quy dinb ve phd san nhdm ban che' rui ro cho ngu'di kinh doanh. Cbo de'n nay, mo hlnh HKD chira cd ba't ky mpt vdn ban phdp ludt nao quy dinh ve dia vi phdp ly, quyen va ngbia vu cua HKD. Dieu nay lam cho nid hlnh kinh doanh nay se chiu tac dpng nhd't tff cac cbinh sdch md rpng hdp tac qud'c te', md rdng tbi trffdng tff pbia Nba nffdc, dan den nguy cd bg bi pha san ra't cao trong tbdi ky pbat trien mdi.
Trong trddng hdp nay, Luat Pbd san cua Viet Nam kbdng thffa nhan pha san vdi ca nban, chi dp dung dd'i vdi td chffc bao gdm doanh nghiep, hpp tac xa. Dieu nay khie'n cbo HKD gap nhieu rui ro kbi kinb doanb kbdng thdnh cdng, kbdng dddc phdp ludt bao ve trffdc dp Iuc td phia chu nd, khd tai hda nhap tbi trddng kbi da bi pha san.
Ta't ca nhffng ban che' neu tren cua HKD se dffdc giai quye't khi phdt trien thanh doanh nghiep. HKD cd c0 hgi tie'p can vdi cac chinh sach ffu dai cua Nba nddc dd'i vdi doanh nghiep dac biet la doanh nghiep vffa va nhd, Kbi pbat trien Ign doanb nghiep, HKD tiS'p cdn vdi ngudn vd'n vay tff td chffc tin dung dd dang hdn tao dieu kien cbo vide md rdng quy md, bdp tac lien ke't trong kinh doanh. Ddng thdi dffdc quy dinh eu the quyen va nghia vu phdp ly, dddc ban che' rdi ro cd thd gap trong kinh doanb khi cac quy dinb vd phdp nhan, bay quy dinb phap luat ve pbd san dupe dp dung.
Cdc va'n de phdp ly kbi hg kinb doanh phdt trien Ien doanb nghiep:
- Lya chpn loai hlnb doanh nghiep, Kbi phdt trien len doanh nghiep, HKD lya chgn md hlnb doanb ngbiSp phu bdp vdi ddc thu ITnb vdc kinh doanb, muc tieu kinb doanh ddt ra nham phdt huy tdt nhd't nhffng nguon lUc da cd. Neu khdng mudn cd sff thay ddi qua ldn trong each dieu hanh, quan ly hoat dgng kinh doanh, HKD cd the lya chon
md binh, nhd: Doanh nghiep tff nban Id doanb nghiep do mpt ca nban lam chu va Iff chiu trdch nhiem bang loan bg tai san cua minh ve mpi boat ddng cua doanh nghiep. Day la md hinh so vdi HKD CO nbieu diem tffdng ddng nhd chu sd bdu id mgt cd nban la cdng dan Viet Nam, mdi cd nban cbi ddpc sd hffu mpl cd sd kinh doanh hay mpt doanh nghiep td nhdn duy nha't trong pbam vi todn quo'c. Hoae md hlnb cdng ty TNHH mdt thanh vien Id ci nhan, vdi mo hinh nay se cd sy thay ddi ve ty cdch chu the cua doanh nghiep.
Cdng ty TNHH mdt thanh vien la cd nhan cd td cdch phdp nhan doi hoi chu sd hffu phai cd sff tdch bach ve tai san ridng vd tdi san du'a vao kinh doanb. Neu mud'n cd sy doi mdi trong each quan Iy. dieu hanb boat dpng kinb doanh, phan tdn rui ro trong kinb doanb vdi chu the khac, HKD cd tbS lya chgn mo binh doanb nghiep nbif: (1) Cdng ty Hdp danh la loai binh doanb nghiep, trong do phai cd it nha't 02 tbdnh vien Id chd sd hffu chung cua cdng ty, ciing nhau kinh doanh dddi mpt ten chung gpi ia thanh vien bdp danb. Ngoai ra, con cd tbdnh vien gdp vd'n; (2) Cdng ty Trdch nhiem hffu ban hai thanb vien trd len la doanh nghiep, trong dd thanh vien cua Cdng ty ed the Id td chdc, ca nban, so' lddng thanb vidn td'i thidu la 2 va td'i da khdng qua 50 thanh vien, (3) Hoae md hlnb Cdng ty cd phan, khi nbieu HKD (to'i thieu la 3 thanb vien) lien ke't lai vdi nhau dd tbdnh lap cdng ty cd phan, Cdc md hlnh cdng ty nay theo quy dmh cua Lual Doanh nghiep Viet Nam deu cd Id each phap nhan.
- Thffc bien cde quy dinh eua phdp Iuat ve cbe dp Thd'ng ke - Ke' toan, cdc quy dinb kbdc cua phdp ludt ve quan Iy kinb doanb. Day cung cbinh dieu ma cdc HKD khdng man ma khi phdt trien len doanh nghiep. Cho den nay, HKD chda thffc hien quy dinh ve sd sach ke toan, ne^u cd tbi cbi ghi chep ddn gian. Hau bet cac bd kinb doanh chffa thffc bien che do bda ddn, chdng td, trinb dp quan ly ddn gian. Thue nop hang nam theo cd cbe' thue'khodn dda tren doanb tbu cua nam trffdc do, cd quan thue' dp thue nop ca ndm cbo HKD. Khi phat tnen len doanb nghiep, bugc phai thdc bien cac quy dinh cua Nha nddc ve so sach k€' loan, thffc bien thu tuc ke kbai, quye't toan thue, cac boat dgng kinb doanh can phai cd hda ddn, ehffng tff dddc lap bdi ngffdi co cbuyen mdn ve ke'toan.
So 1 -Thdng 1/2020 11
TAP CRI COKG THUtiniE
2. Thffc trang \ e ho kinh doanh hi?n nay. stf cdn thiet phat trien len doanh nghiep
Thdng ke cho den nay. Viet Nam cd khoang 1.6 trieu HKD cd dang ki kinh doanh va khoang 3.4 trieu HKD khdng cd dang k> kinh doanh. Vdi khoang 5 dieu HKD cd the. chiem hdn 307c GDP.
cd hd sff dung hang tram lao dgng,.. da ddng gdp mgt phan rat quan trong dd'i \ di sy phat tnen kinh te ciia da't mrdc d cac ITnh vffc cu the:
Tao \icc lam. nang cao chat Iffdng cugc sdng ngirdi dan: Khu vyc HKD cd ddng gdp ldn trong viec tao \iec lam va giai quyet cdc van de ve xa hdi. Theo Tdng cue Thdng ke. so lUdng lao ddng lam viec irong khu vyc HKD tdng nhanhiheothdigian, iff 7.4 trieu ngydi ndm 2010 len 8.6 trieu ngddi ndm 2017. Khdng chi tao ra viec lam, khu vffc nay la ndi tie'p nhan lao ddng cd lay nghe tha'p. khdng du k> nang lam viec cho cdc doanh nghiep. khu vffc hanh chinh. sff nghiep chuyen sang. Mot bp phan khong nhd HKD dang hoai ddng lai cdc lang nghe gdp phan phat irien.
gin giff Clic ngdnh nghe iruyen ihdng. Mat khac.
HKD la ndi giai quye't cdc \an de xa hdi nhff nhd cd khu vffc nay nhdm Iao ddng ddc biet nhir ngffdi tan tat. lao ddng tff do khde cd dUdc viec lam. dam ban ddi sdng. Ngoai ra. nhd cd mang Iffdi HKD, ngddi ngheo mdi du'de tiep can cac hdng hda. dich vu nhanh hdn vdi gia cd hlnh ddn.
Iff dd gidn licp cai Ihien cugc sd'ng cho nhffng ngddi cd ihu nhdp thd'p. ngu'di ngheo d thanh ihj vd ndng thdn
- Hd kinh doanh gdp phan thuc da\ linh than kinh doanh va phat inen kmh te lhi trudng. Vdi thu tuc gia nhap lhi trddng ddn gian md hinh HKD Id bffdc khdi dau cho nhffng \ tffdng kinh doanh
\a tinh than khdi nghiep. dac biei la d nhffng nganh. ITnh vdc kmh doanh iru\en thdng. Thdc te, day la md hinh khdi sy kinh doanh phd bien d Vici Nam do sd ddn gian ve thu tuc gia nhdp thi trffdng. thu lyc dang ki kinh doanh ddn gian. it chiu sff quan ty chdt che cua Nha nu'dc. phu hdp
\di nhieu thdnh phan. lffa ludi. vung mien va khdng ddi hdi cao \ c dau iff tai chinh ban dau da gdp phan thiic dd\ sir phat trien cua thanh phan kinh te iff nhan. phat trien nhanh sd lffu ihong hang hda trong ca nydc. Cdc HKDdi/dc thdnh lap
\a hoat ddng chu veudffa tren nang lyc taichinh Iff than cung gdp phan irong \iec huy dgng \6n
trong nhan dan vao qud trinh phdt trien kmh le.
thuc dj~\' viec ra quyet dinh kinh doanh cua ca nhan khi cd y tffdng kinh doanh td'i.
- Ddng gdp vao tang tru'dng kinh id cua dat nffdc. Theo so lieu cua Tong cue Thdng ke nam 2016, doanh thu khu vffc HKD trong giai doan 2005-2015 tang td 439.369 ty ddng, len mffc 2.249.377 ty ddng trong nam 2015. Doanh thu binh quan cua HKD tang len 3.4 Ian. Sd ddng gdp cua md hlnh HKD dd'i vdi kinh te dd't nffdc tdng manh d cdc ITnb vffc ban budn. bdn Ie. sda cbiTa md td. d to...
Mac du pbat trien manh vd rpng khap ca nffdc nhffng md binh HKD ed nhffng ban chd nha'l dinb nhU:
- Khd apdung tien bg kboa hgc ky thual, liep can cac chinh sach bd trd cua Nba nffdc do quy md nho. Vdi quy md vd'n cho chu yeu Id tff than cua chu sd hffu se khdng dffdc ldn va khdng phong phu, cung vdi quy dinh phap luat han chd su'dung lao ddng cung gdy khd khdn eho viec dp dung tie'n bd khoa hpc cdng nghe. Quy md nhd ciing ban cbe' HKD khd cap nhap nhffng tie'n bg mdi trong kinh doanb, cd xu hu'dng lam ibeo kinh nghiem. phal trien ty nhien. Vdi quy dinh ban che ve lao ddng, ve dia ban kinh doanb, ne'u HKD khdng phat trien len doanh nghiep ra't khd de md rdng pbam vi hoat dpng cung nhd hffdng nhffng ffu dai cua nha mrdc. Neu kbdng dp dung trinh do quan tri lien bd khoa hpc de phat trien ihanh cac doanh nghiep hiing manh nhd nbieu qudc gia khde tren the gidi thi rd't d l bi ddnh bat ra khdi thUdng tru'dng, tut liji phia sau va ddn den giai the.
- Khd tiep can vdi ngudn vdn vay tff cac td chdc tin dung. Do ddc thii huy dgng vd'n cua HKD hien nay chu ye'u la tff than boac iff cdc ngudn
\6n vay ca nhan, tff ngffdi than, ban be. Ddc diem cua ngudn vdn nay la dn dinh va cd mdc an loan cho ngffdi kinh doanh nhffng lai khdng doi dao va sd lUdng it. Do vdy. viec kinh doanb cua HKD cbi dffng lai d mffc manh mun. ty phdt, khd md rong thi tnrdng, chua ndng cao difdc tinh canh tranh cho cdc san pha'm hay djch vu tao ra. Nhffng ddi hoi ^e md rgng quy md kinh doanh, md re g thi tnrdng hay ddi mdi phffdng thffc san xulTt - kinb doanh cung nhir ddi mdi khoa hoc cdng r«he can phai cd mpt sd vd'n ldn. Ngudn vd'n |.>n nay
10 $ 6 1 -Thdng 1/2020
chl cd the ddp ffng dffdc tff cdc td chffc tin dung.
Viec huy dgng vd'n iff cac td chffc tin dung cho cac HKD ra't khd khan do dac thu cua md hlnh kinh doanh la mgt the nhdn. HKD kbdng dgc lap vdi chu sd hffu, khi vay vd'n tai cac td chffc tin dung vdl tff each cd nhan ban mffc vay tha'p va thdi han vay cung ra'l ngan khi dd khdng dap ffng dffdc vdi nhu cau md rpng kinh doanh hay ddi mdi cdng ngh$ mgt cdch ddng bp, bieu qua,,, dan de'n hieu qua kinh doanh eua md hlnh ndy khong cao.
- Khdng dffdc dp dung quy dinh ve phd san nhdm ban che rOi ro cho ngffdi kinh doanh. Cho de'n nay, md hlnh HKD chffa cd bat ky mot van ban phap luat nao quy dinh ve dia vi phap Iy, quyen vd nghia vu cua HKD. Dieu nay lam eho md hinh kinh doanb nay se chiu tac dpng nha't td cdc chinh sdch md rgng hpp tde qud'c te', md rgng thi irffdng tff phia Nha nffdc, dan ddn nguy cd hg bi phd san rd't cao trong tbdi ky phdt tridn mdi.
Trong irffdng hdp nay, Luat Pha san ciia Viet Nam khdng thffa nbdn phd sdn vdi ca nban, chi dp dung dd'i vdi td chdc bao gdm doanb nghi6p, hdp tac xa. Dieu nay khien cho HKD gap nhieu nii ro khi kinh doanb khdng thanb cdng, khong dffdc phap ludt bao vd trddc dp lffc tff phia chu nd, khd tdi hda nhdp thi trffdng khi da bi phd san.
Ta'l ea nhffng han cbe neu iren cua HKD se dffdc giai quye't kbi phdt trien thanh doanh nghiep. HKD cd cd hdi tidp can vdi cac chinb sdch ffu dai ciia Nha nffdc dd'i vdi doanh nghiep ddc biet la doanh nghiep vffa va nhd. Kbi pbat tnen I6n doanh nghiep, HKD lie'p can vdi ngudn vd'n vay tff td chffc tin dung de dang bdn tao dieu kien cho vide md rpng quy md, bdp tde lien ket trong kinh doanh. Ddng thdi dffdc quy dinh cu the quyen va nghTa vu phdp ly, dffdc ban chd rui ro cd Ihd gap trong kinh doanh khi cac quy dinb ve phdp nhan, hay quy dinb phap luat ve pha san dffdc dp dung.
Cdc va'n de phap ly kbi bg kinh doanh phat trien len doanh nghidp:
- Lffa chpn loai binh doanh nghiep. Khi phdt irien len doanh nghiep, HKD lifa chgn md hinh doanh nghiep phii hdp vdi ddc thu ITnh vyc kinb doanh, muc tieu kinh doanb ddt ra nhdm phdt buy tdt nhd't nhffng ngudn lffc da cd. Neu kbdng mudn cd sff thay ddi qua ldn trong cdch dieu hanb, quan ly hoat dgng kinh doanh, HKD cd the Ida chpn
md hlnh. nhU: Doanh nghiep tff nhdn Id doanb nghiep do mgt cd nhdn lam chu va tff chiu trdch nbiem bang todn bd tdi san cua minb ve mpi hoai dgng Clia doanh nghiep. Day la md binh so vdi HKD cd nhieu diem tffdng ddng nhff chu sd hffu Id mpt ci nhdn la cdng dan Viet Nam. mdi ca nban cbi du'de sd hffu mpt cd sd kinh doanb hay mgl doanh nghiep tu nhdn duy nha't trong pbam vi loan qud'c. Hodc md binh cdng ly TNHH mdt thanh vien la cd nhan, vdi mo hlnb nay se cd sff thay ddi ve tff each chu the cua doanb nghiep.
Cdng ty TNHH mot thanh vien la cd nhdn ed td each phdp nban doi hdi chu sd hffu phai cd sff lach bach ve tai san rieng va lai san dUa vao kinb doanb. Neu mud'n cd sff ddi mdi trong cdch quan ly, dieu banh boat dpng kinb doanh, phan tdn rui ro trong kinb doanh vdi chu the khac, HKD cd the Ida chgn mo binh doanb nghiep nhff: (I) Cdng ty Hdp danh Id loai binh doanh nghidp, trong do phai cd it nha't 02 thanh vien la chii sd hffu cbung cua cdng ty, cung nhau kinh doanh dffdi mpt tdn cbung gpi la thanh vien bdp danh. Ngodi ra, cdn cd Ibanh vien gdp vd'n; (2) Cdng ty Tracb nhiem hffu ban bai thanb vien trd len la doanb nghiep, trong do thanh vien cda Cdng ty cd thd la td chdc, cd nhdn, so' lu'dng thanh vien td'i thieu la 2 va td'i da khdng qua 50 thanh vien. (3) Hoae md binh Cdng ty ed phan, khi nhieu HKD (to'i thieu la 3 thanb vien) ben kel lai vdi nhau de thdnh lap cong ty CO phan. Cac md hlnh cdng ly nay theo quy dinh cua Luat Doanh nghidp Viet Nam deu cd td cdch phdp nhdn.
- Thyc bien cac quy dinh cua phap luat ve che' dp Thd'ng ke - Ke' toan, cae quy dinh khac cua phdp Iuat ve quan ly kinh doanh. Day cung chinh dieu ma cdc HKD Ididng man md khi phdt trien Ien doanh nghiep. Cho de'n nay, HKD chffa thyc bien quy dinh ve sd sdch ke' todn, ne'u cd thi chi ghi chep ddn gian. Hau he't cac hp kinb doanh chda thffc hien cbe dp hda ddn, chffng tff, trinh do quan ly ddn gian. Thue nop bang nam theo cd che' Ihue khoan dya tren doanh thu cua nam trydc dd, cd quan thue' ap thue' ndp ca nam cho HKD. Khi phat tridn len doanh nghiep, bupc pbai thdc hien cae quy dinb cua Nba nffdc ve sd sdch ke toan, thffc hien thu tuc ke kbai, quyet todn Ihue, cdc boat dpng kinb doanh can phai cd bda ddn, chffng tff dffpc lap bdi ngffdi cd chuyen mon ve ke'todn.
So 1-Thdng 1/2020 11
TAPC)ilC0N61HUijNG
Kcl Ihuc hang nam phai lap bdo cdo tai chinh bdt bupc \a bang can dd'i ke toan. Ngoai ra, phal Irien len doanh nghiep phai gffi ho sd ke kbai, qu\cl loan thue len cd quan thue... Thdc hien nhffng quy dinh nay giup cho chu sd hffu cd sy minh bach vd tdi chinh. phan dinh rd rang lai san rieng va tai san dffa vao kinh doanh dam bao quydn ldi khi thffc hien nghia vu nop thue cbo Nha nddc.
- Tiep can vdi each quan tri mdi. Quan tri doanh nghiep khde hoan toan vdi HKD. each thffc quan tri phu thupc vao mo hinh doanh nghiep va gdn lien vdi trdch nhiem cua vi tri quan Iy trong doanh nghidp. Khi Ida chgn md hinh cdng ly.
quan tri doanh nghiep cd sff tbam gia cua cdc ddng sd hffu cung nhff cdc bd phan khac trong cong ty dffdc lap ra theo quy dinh ciia phap luat nhff Hpi ddng quan tri, Giam dd'c. Tdng gidm ddc. vdi each ihffc quan trj chuyen nghiep. phdn dinh rd chffc ndng va nhiem vu. thffc hien cd che ngffdi dai dien. Dd'i vdi md hinh khdng thay ddi so' Iffdng chu sd hffu nhff doanh nghiep tff nhan hay cdng ly TNHH mdi thanh \ien khdng cd sff chia sc ve quyen lffc nhieu nhffng each thffc quan tri tuan theo quy dinh cua Ludt doanh nghiep ve che dp dai di§n theo phap Iuat.
Thyc te' cua viec chuyen ddi HKD I6n DN khdng dypc thudn lpi, nhieu HKD khdng mudn chuyen ddi 16n DN vi nhieu ly do, nhiT: do quy md qud nhd, ddn gian mang tinh cha'l gia dinh va kinh doanh khdng on dmh; HKD chda quen vdi he thd'ng so sach, ke'toan. bao cao ihue khi boat ddng theo md hinh DN; Viec chuyen ddi thanh DN khie'n HKD phai chiu them chi phi thue ke lodn, khai bdo ihue', bao hiem \a hgi... Hdn nffa vdi cd che thue khoan ddn gian, khi phdt trien len doanh nghiep, nghTa vu thue'durdc caned tren cac hda ddn, chffng iff cd the dan den pbai ddng thue' nhieu hdn. Tbdi quen kinh doanh dira tren md'i quan he. quan ly dffa tren kinh nghiem chffa quen vdi khdi niem \ e quan tri doanh nghiep. Han che nhan thffc ve Luat Doanh nghiep. kien thffc, ky ndng dieu hanh doanh nghiep la ly do khien HKD chffa thdt sy mudn chuyen ddi md hinh kinh doanh len DN.
3. Ket luSn va ki^'n nghi
Hd kinh doanh la md hinh kmh doanh phdt trien khdng chi d Viet Njm ma ngay d cdc nifdc
phat trien tren the' gidi vdn tdn tai md hinh na>
vi \ai tro va ddng gdp ldn cua bg dd'i vdi \a hgi.
vdi nen kinh td cua da't nffdc. Dd thuc da> sy phdt irien, dat dffdc cdc muc tieu vd kinb le-xa hgi, phu hdp vdi quy ludt phat trien. qu\^ luat canh tranh trong kinh doanh lhi cbuyen doi mo hinh tff HKD len DN ddi vdi nhffng cd sd dat dieu kien la can thiet lao dieu kien cho hdp tac qud'c le ngay cang sau rpng. Vdi sd lypng HKD ra't ldn nhff hien nay, Nba nffdc can phai cd nhffng chinh sach khuyen khich md hlnh nay d^c biet la HKD cd ddng ky kinh doanb phat trien len DN, tao ra sff phdt trien mdi ve .so' Iffdng cung nhff chd't lddng DN trong xa hpi theo nhd muc dicb dffa ra trong Nghj quyet so' 35/NQ-CP cua Chinb phu ngay 16/5/2016. Viec chuyen ddi HKD len DN khdng the lam mgl cdch may mdc
\a dya tren nhffng quye't dinh hanh chinh ep bupc, ma can ed nhffng quy dinh phap luat cu the. Dffa tren thyc trang hien nay cua HKD, chung ldi cd mot sd kie'n nghi dd'i vdi nhffng ngffdi hoacb dinb chinh sdch nhff sau.
Thd nhd't, can ed quy dinb thffa nban ve dia vi phap ly cua HKD trong Luat Doanh nghiep.
Hien nay, quy dinb phdp luat dang bd hang md hinh ndy. HKD khdng dieu chinh bdi cae quy djnh eua Lual Doanh nghiep. Hien nay, chi ed mdt quy dinh duy nha't tai Khoan 2, Dieu 212 quy dinh ve viec ba't budc thdnh lap doanb nghiep dd'i vdi HKD sffdung thddng xuyen td 10 lao ddng trd len. Cdc Nghi dinh hffdng ddn thi hanh Ludt Doanb nghiep cung khong nhdc den md hinh nay, phai dd'n Ngbi djnb so' 108/2018/ND-CP ngdy 23/8/2018 sda ddi bd sung mgt sd'dieu cua Nghi dinh sd'78/20I5/ND- CP ngay 14/9/2015 cua Chinh phu ve Dang ky Doanh nghiep bo sung Dieu 25a Dang ky thanh lap doanb nghiep tren cd sd chuyen ddi tff HKD va cung chi ndi ve thu tuc thdnh thanh lap doanh nghiep do'i vdi md binh nay khi chuyen ddi len DN ma hoan loan kbdng quy dinb ve quyen va nghTa vu cua HKD, khdng cd cd che dieu chinh boat dong cua md hinh nay. HKD cd the dffpc dieu chinh nhd doanh nghiep dac biet la nhffng HKD cd dang ky kinb doanh cd the xe'p vao nhdm doanh nghiep sieu nhd nhff trong phan loai doanh nghiep difdc quy dinh tai Nghi dinh so' 39/2018/ND-CP quy dinh chi tiet mot so didu
12 S o l - T h d n g 1/2020
cua Lual Hd trd doanh nghiep nhd vd vffa. Khi dffpc quy dinh trong Luat Doanh nghiep. boat dpng cua HKD se dffdc cdc van ban hffdng din lhi hdnh Luat Doanh nghiep, vdn ban phap Iuat khac lien quan den doanh nghiep nbif thue, tai chinh. mdi trffdng... cung se cd cac quy dinh cu the rd rang dd'i vdi HKD. Nhffvdy, can bd sung them mdt chffdng, hoae mdt so' dieu trong Luat Doanh nghiep ve dia vi phdp Iy, quyen vd nghia vu cua HKD cd ddng ky kinb doanh; boac pbai cd mdt vdn ban rieng quy dinh cho HKD lam cd sd phdp Iy, tff do quy dinh cu the quyen vd nghTa vu cua md hinh kinh doanh nay.
Tbd hai, phai cd van ban phdp Iuat quy dinh rd rang nhffng quyen Ipi ma HKD dffdc hddng khi chuyen sang doanh nghiep. Hien nay, cbung la cd Lual Hd Irp doanb nghiep vffa vd nho 2017, cd quy dinh chinh sdch hd trp dd'i vdi doanb nghiep vffa va nhd chuyen ddi tff HKD, nhff: Midn le phi ddng ky doanb nghiep va phi cung ea'p thdng tin doanh nghiep; Midn phi thd'm dinh, phi, le phi ca'p phdp kinh doanh Ian dau do'i vdi ngdnh, nghe kinh doanh cd dieu kien; Mien le phi mdn bai trong tbdi han 3 nam ke tff ngay dddc cd'p gid'y chffng nhdn ddng ky doanh nghiep lan dau. Mien, gidm tien sff dung da't cd thdi ban theo quy dinh cua phap luat ve dd't dai. Nhdng quy dinh nay mdi tap trung vao khuye'n khich thanb IdpDN, hd trd, dpng vien kbdi nghiep, chffa thdt sff that sff hd'p ddn HKD chuyen thanh DN. Didu ma hp can la nhffng quy dinh hd trd ve thu luc chuyen ddi, thu tuc ve ke'todn va thud, cbinh sdch ve mien giam
thue thu nbdp doanb nghiep trong qud trinh hoal dpng; cdc quy dinh xda bo rao can ve thue, ve sd sdch ke loan. Ludt Doanb nghiep pbai cd cac quy dinh giam id'i da cac dieu kien hoal ddng cho cdc doanh nghiep nho va sieu nhd, tao lien de cho viec sda ddi Luatve Thue'vd Lual Ke'loan. Mdt kbac. Nhd nddc cung can danh cac quy hd trd doanh nghiep nho va vffa de bao Ianh lin dung cbo doanb nghiep vay vd'n, hd trd doanh nghiep trong boat dgng xuc tidn dau tuf.. mdi Id nhffng quy dinh cd tinh cha't khuyen khich de cdc HKD cbuyen tbdnh doanh nghiep.
Thdba. bd cbinh sdch thue kboan dd'i vdi HKD da ddng ky kinb doanh. Chinb sdch kboan thue, thoa Ihudn thue'do'i vdi HKD, cdch tinh thud va xd Iy vi pbam trong ITnh vyc thud hien nay cd ldi cbo HKD hdn la doanh nghiep ciing la nguyen nbdn dan den nhieu HKD cd doanh thu ldn khdng mud'n chuyen ddi. Cac quy dinb ve thue' lao dieu kien thuan ldi cbo HKD trong viec thoa thuan thue', tinb thue', id do lam ma't di sd cdng bang trong canh tranh tao ke hd cho viec trd'n thud cho nhffng HKD cd quy md ldn. Khi bd cbinh sdch thue kboan, budc HKD phai cd sd sdch ke' toan, hda ddn, chdng td cd thd d mffe dp ddn gian phu hdp cung la mdt trong nhffng dieu kien thuan lpi de van ban Lual Thud, Ludt Ke' todn sda ddi nhdm giam bdt tbu tuc hdnh chinb gdy trd ngai cho boat ddng kinb doanb ndi cbung, tff do HKD kbdng ngai cbuyen len doanb nghiep kbi da du dieu kien •
TAI LI^:U THAM KHAO:
/. Qudc hgi. Lugl Doanh nghiep nam 2014 ngdy 26 thdng 11 ndm 2014.
2. Chinh phii, Nglu djnh sd 78/2015/ND-CP ngdy 14 thdng 9 nam 2015 ve Ddng ky Doanh nghiep, 3. Chinh phu, Nghj dinh sd 108/2018/ND-CP ngdy 23 thdng 8 ndm 20J8 sda ddi bdsung mdl sddieu cua Nghi dinh .so 78/2015/ND-CP ngdy 14 ihdng 9 ndm 2015 cua Chinh phu ve Ddng ky Doanh nghiep.
4. Tdng cue Thcmg ke (ndm 2018), Kel qud dieu tra kinh le'ndm 2017, 5. Tdng cue Thdng ke. Nien gidm thdng ke cdc ndm 2010-2016,
6. TS. Phgm Vdn Hong (2016), "Phdl trien ho kinh doanh cd the; Phdn tich til qudn tri vdn vd tdi chinh ", Tgp chl Tdi chinh thdng 5 ndm 2016.
Sol -Thdng 1/2020 13
TAP CHl CONG TlUdNG
7. Trinh Diic Ciiieu - Vit-n S^hien ciiu Quan ly Kinli le Trung uang (2019). "Tiitfc irong luuii ilmi; .11,1 In' knili doanli (I Vii-i Sam'. Tap chi Tai chinh thdng 2 nam 2019.
iV h!lps://bnews.vn/vi{dng mdc chuven doi ltd kinh doanh U'n doanh nghiep/S54i3.hliitl.
Ngay nhSn bai: 5/12/2019
N8a\ phan bi?n danh gia \ii sii'a chifa: 15/12/2019 Ngay cha'p nhSn dang bai: 25/12/2019
Thdng lin lac gia:
ThS. NGIIVENTHI VEN ThS. PHAM TH! THANH Hl'dNC;
\'i?n Kinh te va Quan Iy - Trifcfng Dai hpc Bach khoa Ha N^i
DEVELOPING THE BUSINESS HOUSEHOLD TO THE COMPANY MODEL:
CURRENT SITUATION AND RELATED LEGAL ISSUES
• Master. NGUYEN THI YEN
• Master, PHAM THj THANH HUONG Sctiool of Econonnics and Management, Hanoi University of Science and Tectinoiogy ABSTRACT:
The beginning of all dctiMKes including business is from individuals, A business is eslablished b\ an individual entrepreneur, then the individual business is developed 10 the family business « hich is run by some family members. The establishment of family business led to modem company models. Company models do not erase the individual business model Currently, Vielnam has nearly 5.5 million individual business household.s (business households) which contribute a large part to the country's GDP every year. However the business household has not received supports from the State in applying scientific'and technological advances. In order to promote the economic development, the State needs have an appropriate legal mechanism to encourage the transformation of the business household 10 the company model. Howeier. there is a question that are curreni leo. | regulations on the minsformation of the busmess household to the company model attract' ^ businessmen'? This sludy is to anals ze the current developmenl situation of business housph IH and legal issues related to the change of the business household to the company model
Keywords: Business household, enterprise, change business household to enternn
14 So 1-Ttiang 1/2020
