{"id":5271,"date":"2018-08-30T17:43:31","date_gmt":"2018-08-30T10:43:31","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=5271"},"modified":"2023-06-23T14:24:32","modified_gmt":"2023-06-23T07:24:32","slug":"doanh-nghiep-co-von-nuoc-ngoai-co-phai-xin-giay-phep-lap-co-so-ban-le","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/doanh-nghiep-co-von-nuoc-ngoai-co-phai-xin-giay-phep-lap-co-so-ban-le\/","title":{"rendered":"Doanh nghi\u1ec7p c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i xin gi\u1ea5y ph\u00e9p l\u1eadp c\u01a1 s\u1edf b\u00e1n l\u1ebb?"},"content":{"rendered":"

Qua H\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn, tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, C\u00f4ng ty Lu\u1eadt TNHH IPIC \u0111\u1ec1 ngh\u1ecb gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e2n bi\u1ec7t kh\u00e1i ni\u1ec7m b\u00e1n bu\u00f4n v\u00e0 kh\u00e1i ni\u1ec7m b\u00e1n l\u1ebb theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 09\/2018\/N\u0110-CP.<\/span><\/p>\n

\"\"<\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 v\u00e0 Kho\u1ea3n 7, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 09\/2018\/\/N\u0110-CP:<\/div>\n

\u201c6. B\u00e1n bu\u00f4n l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a cho th\u01b0\u01a1ng nh\u00e2n b\u00e1n bu\u00f4n<\/a>, th\u01b0\u01a1ng nh\u00e2n b\u00e1n l\u1ebb v\u00e0 th\u01b0\u01a1ng nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb.<\/p>\n

7. B\u00e1n l\u1ebb l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a cho c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch ti\u00eau d\u00f9ng\u201d.<\/p>\n

\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 09\/2018\/\/N\u0110-CP quy \u0111\u1ecbnh: \u201c1. Gi\u1ea5y ph\u00e9p\u00a0kinh doanh<\/a>\u0111\u01b0\u1ee3c c\u1ea5p cho t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n

a) Th\u1ef1c hi\u1ec7n quy\u1ec1n ph\u00e2n ph\u1ed1i b\u00e1n l\u1ebb h\u00e0ng h\u00f3a, kh\u00f4ng bao g\u1ed3m h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c, Kho\u1ea3n 4, \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n

b) Th\u1ef1c hi\u1ec7n quy\u1ec1n nh\u1eadp kh\u1ea9u, quy\u1ec1n ph\u00e2n ph\u1ed1i b\u00e1n bu\u00f4n h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, Kho\u1ea3n 4, \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n

c) Th\u1ef1c hi\u1ec7n quy\u1ec1n ph\u00e2n ph\u1ed1i b\u00e1n l\u1ebb h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c, Kho\u1ea3n 4, \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u201d.<\/p>\n

V\u1edbi quy \u0111\u1ecbnh nh\u01b0 tr\u00ean, C\u00f4ng ty Lu\u1eadt TNHH IPIC c\u00f3 m\u1ed9t s\u1ed1 kh\u00f3 kh\u0103n, th\u1eafc m\u1eafc trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 09\/2018\/N\u0110-CP nh\u01b0 sau:<\/p>\n

– T\u1ed5 ch\u1ee9c kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 09\/2018\/\/N\u0110-CP c\u00f3 kh\u00e1c v\u1edbi t\u1ed5 ch\u1ee9c kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 09\/2018\/\/N\u0110-CP kh\u00f4ng? T\u1ed5 ch\u1ee9c kh\u00e1c t\u1ea1i Kho\u1ea3n 7, \u0110i\u1ec1u 3 l\u00e0 t\u1ed5 ch\u1ee9c nh\u01b0 th\u1ebf n\u00e0o, c\u00f3 bao g\u1ed3m c\u00e1c c\u00f4ng ty, doanh nghi\u1ec7p kh\u00f4ng? C\u00f4ng ty v\u00e0 doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c mua s\u1ea3n ph\u1ea9m \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch ti\u00eau d\u00f9ng kh\u00f4ng?<\/p>\n

N\u1ebfu c\u00f4ng ty v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mua s\u1ea3n ph\u1ea9m s\u1eed d\u1ee5ng m\u1ee5c \u0111\u00edch ti\u00eau d\u00f9ng th\u00ec ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng cho c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb theo quy \u0111\u1ecbnh c\u1ee7a Kho\u1ea3n 7, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 09\/2018\/N\u0110-CP kh\u00f4ng? V\u00e0 c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i b\u00e1n h\u00e0ng cho c\u00f4ng ty, doanh nghi\u1ec7p \u0111\u1ec3 h\u1ecd ti\u00eau d\u00f9ng th\u00ec c\u00f3 ph\u1ea3i xin gi\u1ea5y ph\u00e9p b\u00e1n l\u1ebb kh\u00f4ng?<\/p>\n

– Hi\u1ec7n t\u1ea1i khi th\u1ef1c hi\u1ec7n c\u1ea5p gi\u1ea5y ph\u00e9p b\u00e1n l\u1ebb tr\u00ean gi\u1ea5y ph\u00e9p kh\u00f4ng th\u1ed1ng nh\u1ea5t, c\u00f3 \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p ghi r\u00f5 t\u00ean s\u1ea3n ph\u1ea9m, c\u00f3 \u0111\u1ecba ph\u01b0\u01a1ng ghi r\u00f5 m\u00e3 s\u1ed1 HS c\u1ee7a s\u1ea3n ph\u1ea9m, c\u00f3 \u0111\u1ecba ph\u01b0\u01a1ng kh\u00f4ng ghi r\u00f5 s\u1ea3n ph\u1ea9m c\u0169ng kh\u00f4ng ghi r\u00f5 m\u00e3 HS vi\u1ec7c n\u00e0y d\u1eabn \u0111\u1ebfn \u00e1p d\u1ee5ng thi\u1ebfu th\u1ed1ng nh\u1ea5t trong c\u1ea3 n\u01b0\u1edbc, g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n tu\u00e2n th\u1ee7 gi\u1ea5y ph\u00e9p kinh doanh. V\u1eady tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ghi t\u00ean s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a hay nh\u00f3m s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a theo m\u00e3 s\u1ed1 HS kh\u00f4ng?<\/p>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng\u00a0tr\u1ea3 l\u1eddi<\/a>\u00a0nh\u01b0 sau:<\/em><\/p>\n

Kh\u00e1i ni\u1ec7m b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb<\/strong><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 \u0110i\u1ec1u 3\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 09\/2018\/N\u0110-CP<\/a>\u00a0ng\u00e0y 15\/1\/2018: \u201cB\u00e1n bu\u00f4n l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1 cho th\u01b0\u01a1ng nh\u00e2n b\u00e1n bu\u00f4n, th\u01b0\u01a1ng nh\u00e2n b\u00e1n l\u1ebb v\u00e0 th\u01b0\u01a1ng nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c; kh\u00f4ng bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng b\u1ea3n l\u1ebb\u201d.<\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, vi\u1ec7c b\u00e1n h\u00e0ng cho c\u00e1c th\u01b0\u01a1ng nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a v\u00e0o m\u1ee5c \u0111\u00edch b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb hay ti\u00eau d\u00f9ng (nh\u01b0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3,… mua h\u00e0ng h\u00f3a \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, tri\u1ec3n khai d\u1ecbch v\u1ee5 theo m\u1ee5c ti\u00eau \u0111\u1ea7u t\u01b0, ng\u00e0nh ngh\u1ec1 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd: h\u1ee3p t\u00e1c x\u00e3 \u0111\u00e3 \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t h\u00e0ng may m\u1eb7c, mua m\u00e1y may v\u1ec1 l\u1eafp \u0111\u1eb7t ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, mua v\u1ea3i, nguy\u00ean ph\u1ee5 li\u1ec7u v\u1ec1 s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m may m\u1eb7c \u0111\u1ec3 b\u00e1n; doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd d\u1ecbch v\u1ee5 x\u00e2y d\u1ef1ng mua nguy\u00ean li\u1ec7u v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng v\u1ec1 \u0111\u1ec3 x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t cho c\u00e1c c\u00f4ng tr\u00ecnh \u0111\u00e3 tr\u00fang th\u1ea7u; doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd d\u1ecbch v\u1ee5 cung c\u1ea5p th\u1ef1c ph\u1ea9m v\u00e0 \u0111\u1ed3 u\u1ed1ng, mua th\u1ef1c ph\u1ea9m, \u0111\u1ed3 u\u1ed1ng v\u1ec1 ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c m\u00f3n \u0103n, su\u1ea5t \u0103n k\u00e8m ho\u1eb7c kh\u00f4ng k\u00e8m \u0111\u1ed3 u\u1ed1ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 kh\u00e1ch t\u1ea1i ch\u1ed7 ho\u1eb7c \u0111em \u0111i; chi nh\u00e1nh th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 m\u00e1y t\u00ednh mua v\u1eadt t\u01b0, linh ki\u1ec7n, m\u00e1y t\u00ednh \u0111\u1ec3 l\u1eafp r\u00e1p, l\u1eafp \u0111\u1eb7t theo c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft v\u1edbi kh\u00e1ch h\u00e0ng…) l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n bu\u00f4n.<\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 3\u00a0Lu\u1eadt B\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi ti\u00eau d\u00f9ng<\/a>: \u201c7. Ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 ng\u01b0\u1eddi mua, s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho m\u1ee5c \u0111\u00edch ti\u00eau d\u00f9ng, sinh ho\u1ea1t c\u1ee7a c\u00e1 nh\u00e2n, gia \u0111\u00ecnh, t\u1ed5 ch\u1ee9c\u201d.<\/p>\n

Kho\u1ea3n 7 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 09\/2018\/N\u0110-CP quy \u0111\u1ecbnh: \u201cB\u00e1n l\u1ebb l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1 cho c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch ti\u00eau d\u00f9ng\u201d.<\/p>\n

Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, t\u1ed3 ch\u1ee9c c\u0169ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00e0ng h\u00f3a \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch ti\u00eau d\u00f9ng. Vi\u1ec7c b\u00e1n h\u00e0ng cho t\u1ed5 ch\u1ee9c \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch ti\u00eau d\u00f9ng, sinh ho\u1ea1t c\u1ee7a t\u1ed5 ch\u1ee9c (v\u00ed d\u1ee5 nh\u01b0 V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p mua th\u1ef1c ph\u1ea9m, \u0111\u1ed3 u\u1ed1ng, v\u0103n ph\u00f2ng ph\u1ea9m… \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ti\u00eau d\u00f9ng, sinh ho\u1ea1t th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1n b\u1ed9, nh\u00e2n vi\u00ean V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, doanh nghi\u1ec7p) m\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, hay tri\u1ec3n khai d\u1ecbch v\u1ee5 theo m\u1ee5c ti\u00eau \u0111\u1ea7u t\u01b0, ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd, l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb.<\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 09\/2018\/N\u0110- CP, \u0111\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n quy\u1ec1n ph\u00e2n ph\u1ed1i b\u00e1n l\u1ebb h\u00e0ng h\u1ecfa, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p Gi\u1ea5y ph\u00e9p kinh doanh. Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 09\/2018\/N\u0110-CP, \u0111\u1ec3 l\u1eadp c\u01a1 s\u1edf b\u00e1n l\u1ebb, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p Gi\u1ea5y ph\u00e9p l\u1eadp c\u01a1 s\u1edf b\u00e1n l\u1ebb. T\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c Gi\u1ea5y ph\u00e9p kinh doanh, Gi\u1ea5y ph\u00e9p l\u1eadp c\u01a1 s\u1edf b\u00e1n l\u1ebb theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

N\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c n\u00e0y \u0111\u00ednh ch\u00ednh n\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 4248\/BCT-KH ng\u00e0y 30\/5\/2018.<\/p>\n

C\u00e1ch ghi Gi\u1ea5y ph\u00e9p kinh doanh, Gi\u1ea5y ph\u00e9p l\u1eadp c\u01a1 s\u1edf b\u00e1n l\u1ebb<\/strong><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 09\/2018\/N\u0110-CP kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c v\u1ec1 vi\u1ec7c t\u1ed3 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i k\u00ea khai danh m\u1ee5c h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n quy\u1ec1n ph\u00e2n ph\u1ed1i b\u00e1n l\u1ebb theo m\u00e3 HS, t\u00ean g\u1ecdi hay theo ch\u01b0\u01a1ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi danh m\u1ee5c h\u00e0ng h\u00f3a kinh doanh v\u00e0 k\u00ea khai danh m\u1ee5c h\u00e0ng h\u00f3a theo m\u00e3 HS, theo t\u00ean g\u1ecdi hay theo ch\u01b0\u01a1ng… l\u00e0 quy\u1ec1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, t\u1ed5 ch\u1ee9c kinh t\u1ebf tr\u00ean c\u01a1 s\u1edf t\u1ef1 c\u00e2n \u0111\u1ed1i nhu c\u1ea7u, n\u0103ng l\u1ef1c v\u00e0 k\u1ebf ho\u1ea1ch kinh doanh, kh\u1ea3 n\u0103ng v\u00e0 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, quy m\u00f4 c\u01a1 s\u1edf b\u00e1n l\u1ebb, lo\u1ea1i h\u00ecnh c\u01a1 s\u1edf b\u00e1n l\u1ebb (n\u1ebfu c\u00f3 \u0111\u1ec1 ngh\u1ecb l\u1eadp c\u01a1 s\u1edf b\u00e1n l\u1ebb), s\u1ef1 thu\u1eadn ti\u1ec7n cho t\u1ed5 ch\u1ee9c kinh t\u1ebf khi th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c th\u00f4ng quan, k\u00ea khai thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, t\u00e0i ch\u00ednh, th\u1ee7 t\u1ee5c h\u1ea3i quan c\u00f3 li\u00ean quan.<\/p>\n

C\u01a1 quan c\u1ea5p Gi\u1ea5y ph\u00e9p (S\u1edf C\u00f4ng Th\u01b0\u01a1ng) ghi n\u1ed9i dung v\u1ec1 h\u00e0ng h\u00f3a t\u1ea1i Gi\u1ea5y ph\u00e9p kinh doanh, Gi\u1ea5y ph\u00e9p l\u1eadp c\u01a1 s\u1edf b\u00e1n l\u1ebb tr\u00ean c\u01a1 s\u1edf h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u00fac kinh t\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi k\u1ebft qu\u1ea3 xem x\u00e9t, \u0111\u00e1nh gi\u00e1 c\u1ee7a S\u1edf C\u00f4ng Th\u01b0\u01a1ng v\u1ec1 vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea5p ph\u00e9p, s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a k\u1ebf ho\u1ea1ch kinh doanh, k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u1edbi quy m\u00f4 kinh doanh, quy m\u00f4 c\u01a1 s\u1edf b\u00e1n l\u1ebb, lo\u1ea1i h\u00ecnh c\u01a1 s\u1edf b\u00e1n l\u1ebb (n\u1ebfu t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u1ec1 ngh\u1ecb l\u1eadp c\u01a1 s\u1edf b\u00e1n l\u1ebb), \u0111\u1eb7c th\u00f9 c\u00f9a h\u00e0ng h\u00f3a d\u1ef1 ki\u1ebfn kinh doanh…, theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 09\/2018\/N\u0110-CP.<\/p>\n

Ngu\u1ed3n :\u00a0tapchitaichinh.vn<\/p>\n","protected":false},"excerpt":{"rendered":"

Qua H\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn, tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, C\u00f4ng ty Lu\u1eadt TNHH IPIC \u0111\u1ec1 ngh\u1ecb gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e2n bi\u1ec7t kh\u00e1i ni\u1ec7m b\u00e1n bu\u00f4n v\u00e0 kh\u00e1i ni\u1ec7m b\u00e1n l\u1ebb theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 09\/2018\/N\u0110-CP. Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 v\u00e0 Kho\u1ea3n 7, \u0110i\u1ec1u […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5271"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=5271"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5271\/revisions"}],"predecessor-version":[{"id":10004,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5271\/revisions\/10004"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=5271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=5271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=5271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}