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{"id":164859,"date":"2024-09-27T15:58:37","date_gmt":"2024-09-27T08:58:37","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=164859"},"modified":"2024-09-27T09:41:39","modified_gmt":"2024-09-27T02:41:39","slug":"van-phong-dai-dien","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/164859\/van-phong-dai-dien\/","title":{"rendered":"V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n l\u00e0 g\u00ec? Ph\u00e2n bi\u1ec7t v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh"},"content":{"rendered":"

V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (VP\u0110D) l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c doanh nghi\u1ec7p, th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng li\u00ean l\u1ea1c, nghi\u00ean c\u1ee9u v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p m\u00e0 kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd, VP\u0110D ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n nh\u01b0 l\u1eadp b\u00e1o c\u00e1o thu\u1ebf, h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan. Vi\u1ec7c hi\u1ec3u r\u00f5 nh\u1eefng quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap VP\u0110D ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd.<\/p>\n

1. V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n l\u00e0 g\u00ec<\/strong><\/h2>\n
Theo kho\u1ea3n 2 \u0110i\u1ec1u 44 Lu\u1eadt Doanh nghi\u1ec7p 2020, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/strong> \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n \u0111\u1ec3 b\u1ea3o v\u1ec7 v\u00e0 th\u00fac \u0111\u1ea9y l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh<\/strong> nh\u01b0 doanh nghi\u1ec7p ch\u00ednh.<\/p>\n
V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m:<\/p>\n
\n
V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00f4ng ty c\u00f3 hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam: \u0110\u00e2y l\u00e0 c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n thu\u1ed9c c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f3 c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam: \u0110\u00e2y l\u00e0 c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng m\u1edf v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u1eb1m th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
T\u00ean v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh sau:<\/p>\n
\n
Ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c ch\u1eef c\u00e1i trong b\u1ea3ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t c\u00f9ng v\u1edbi c\u00e1c ch\u1eef c\u00e1i F, J, Z, W, ch\u1eef s\u1ed1 v\u00e0 c\u00e1c k\u00fd hi\u1ec7u.<\/li>\n
Ph\u1ea3i bao g\u1ed3m t\u00ean doanh nghi\u1ec7p v\u00e0 k\u00e8m theo c\u1ee5m t\u1eeb \u201cV\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n\u201d.<\/li>\n
T\u00ean n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c vi\u1ebft ho\u1eb7c g\u1eafn t\u1ea1i tr\u1ee5 s\u1edf v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ed3ng th\u1eddi xu\u1ea5t hi\u1ec7n tr\u00ean c\u00e1c gi\u1ea5y t\u1edd giao d\u1ecbch v\u00e0 t\u00e0i li\u1ec7u do v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ph\u00e1t h\u00e0nh, v\u1edbi kh\u1ed5 ch\u1eef nh\u1ecf h\u01a1n t\u00ean ti\u1ebfng Vi\u1ec7t c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n
2. Ch\u1ee9c n\u0103ng c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/strong><\/h2>\n
V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 ch\u1ee9c n\u0103ng ch\u00ednh l\u00e0 \u0111\u1ea1i di\u1ec7n, b\u1ea3o v\u1ec7 l\u1ee3i \u00edch v\u00e0 x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i cho doanh nghi\u1ec7p m\u1eb9, nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng kinh doanh tr\u1ef1c ti\u1ebfp, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n
\n
\u0110\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu nh\u1eb1m \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p m\u1eb9 \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch, duy tr\u00ec quan h\u1ec7 v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c, c\u01a1 quan qu\u1ea3n l\u00fd, v\u00e0 kh\u00e1ch h\u00e0ng, m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1ef1c ti\u1ebfp.<\/li>\n
X\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ec3 tham gia v\u00e0o vi\u1ec7c t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i kinh doanh, nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, v\u00e0 th\u00fac \u0111\u1ea9y c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i cho doanh nghi\u1ec7p m\u1eb9. Tuy nhi\u00ean, c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y kh\u00f4ng bao g\u1ed3m vi\u1ec7c b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp.<\/li>\n
B\u1ea3o v\u1ec7 l\u1ee3i \u00edch doanh nghi\u1ec7p: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u0111\u00f3ng vai tr\u00f2 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p t\u1ea1i khu v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, bao g\u1ed3m gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u00e1c, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan.<\/li>\n
K\u1ebft n\u1ed1i v\u00e0 duy tr\u00ec quan h\u1ec7: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n th\u01b0\u1eddng ch\u1ecbu tr\u00e1ch nhi\u1ec7m duy tr\u00ec c\u00e1c m\u1ed1i quan h\u1ec7 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c, ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng, v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c c\u1ee7a doanh nghi\u1ec7p m\u1eb9 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n<\/ul>\n
3. C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/strong><\/h2>\n
$\"\"$ <\/p>\n
C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n th\u01b0\u1eddng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u01a1n gi\u1ea3n h\u01a1n so v\u1edbi doanh nghi\u1ec7p ch\u00ednh v\u00ec ch\u1ee9c n\u0103ng c\u1ee7a n\u00f3 ch\u1ee7 y\u1ebfu l\u00e0 \u0111\u1ea1i di\u1ec7n v\u00e0 kh\u00f4ng tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1ef1c ti\u1ebfp. Tuy nhi\u00ean, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u1eabn c\u1ea7n c\u00f3 c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 nh\u00e2n s\u1ef1 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c y\u1ebfu t\u1ed1 ch\u00ednh trong c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a m\u1ed9t v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n:<\/p>\n
\n
Tr\u01b0\u1edfng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n:<\/strong>\n
\n
L\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u v\u00e0 \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/li>\n
Ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y.<\/li>\n
C\u00f3 vai tr\u00f2 \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p m\u1eb9 trong c\u00e1c giao d\u1ecbch v\u00e0 c\u00f4ng vi\u1ec7c v\u1edbi \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng, v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/li>\n
Tr\u01b0\u1edfng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p m\u1eb9 \u1ee7y quy\u1ec1n v\u00e0 b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp cho doanh nghi\u1ec7p m\u1eb9.<\/li>\n<\/ul>\n<\/li>\n
C\u00e1c b\u1ed9 ph\u1eadn h\u1ed7 tr\u1ee3:<\/strong>\n
\n
B\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh \u2013 nh\u00e2n s\u1ef1: Ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd c\u00f4ng vi\u1ec7c h\u00e0nh ch\u00ednh, h\u1ed7 tr\u1ee3 nh\u00e2n s\u1ef1 v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/li>\n
B\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n: Qu\u1ea3n l\u00fd c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh c\u1ee7a v\u0103n ph\u00f2ng, bao g\u1ed3m vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o chi ph\u00ed, ng\u00e2n s\u00e1ch v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n chi ti\u00eau li\u00ean quan.
\nC\u00e1c chuy\u00ean vi\u00ean\/nh\u00e2n vi\u00ean chuy\u00ean m\u00f4n:<\/li>\n
L\u00e0m vi\u1ec7c d\u01b0\u1edbi s\u1ef1 ch\u1ec9 \u0111\u1ea1o c\u1ee7a tr\u01b0\u1edfng v\u0103n ph\u00f2ng, c\u00e1c chuy\u00ean vi\u00ean c\u00f3 nhi\u1ec7m v\u1ee5 h\u1ed7 tr\u1ee3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i di\u1ec7n nh\u01b0 t\u00ecm ki\u1ebfm kh\u00e1ch h\u00e0ng, x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i, nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, v\u00e0 duy tr\u00ec m\u1ed1i quan h\u1ec7 v\u1edbi \u0111\u1ed1i t\u00e1c.<\/li>\n
C\u00e1c chuy\u00ean vi\u00ean n\u00e0y c\u00f3 th\u1ec3 \u0111\u1ea3m nhi\u1ec7m c\u00e1c v\u1ecb tr\u00ed nh\u01b0 nh\u00e2n vi\u00ean ph\u00e1p l\u00fd, nh\u00e2n vi\u00ean h\u1ed7 tr\u1ee3 th\u01b0\u01a1ng m\u1ea1i, ho\u1eb7c chuy\u00ean vi\u00ean nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, t\u00f9y thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/li>\n<\/ul>\n<\/li>\n
C\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh:<\/strong>\n
\n
V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n th\u01b0\u1eddng c\u00f3 c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p m\u1eb9 trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh, qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 b\u00e1o c\u00e1o ti\u1ebfn \u0111\u1ed9.<\/li>\n
M\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ph\u1ea3i tu\u00e2n th\u1ee7 theo ch\u1ec9 \u0111\u1ea1o v\u00e0 chi\u1ebfn l\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p m\u1eb9.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
4. Nh\u1eefng quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft v\u1ec1 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/strong><\/h2>\n
4.1 Quy \u0111\u1ecbnh th\u00e0nh l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/h3>\n
Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n th\u00e0nh l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u1edf c\u1ea3 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc, v\u00e0 c\u00f3 th\u1ec3 \u0111\u1eb7t m\u1ed9t ho\u1eb7c nhi\u1ec1u v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i c\u00f9ng m\u1ed9t \u0111\u1ecba ph\u01b0\u01a1ng theo \u0111\u1ecba gi\u1edbi \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh.<\/p>\n
Khi th\u00e0nh l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u1ea7n g\u1eedi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u01a1i \u0111\u1eb7t v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n. H\u1ed3 s\u01a1 bao g\u1ed3m:<\/p>\n
\n
Th\u00f4ng b\u00e1o th\u00e0nh l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/li>\n
B\u1ea3n sao quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp v\u00e0 b\u1ea3n sao bi\u00ean b\u1ea3n h\u1ecdp v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
B\u1ea3n sao gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/li>\n<\/ul>\n
Th\u1eddi gian gi\u1ea3i quy\u1ebft:<\/p>\n
\n
Trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh s\u1ebd xem x\u00e9t t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/li>\n
N\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh s\u1ebd th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho doanh nghi\u1ec7p \u0111\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/li>\n
N\u1ebfu t\u1eeb ch\u1ed1i c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn, c\u01a1 quan n\u00e0y ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho doanh nghi\u1ec7p, n\u00eau r\u00f5 l\u00fd do.<\/li>\n<\/ul>\n
Thay \u0111\u1ed5i th\u00f4ng tin v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n:<\/p>\n
\n
Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i.<\/li>\n<\/ul>\n
Th\u00f4ng b\u00e1o \u0111\u1ecba \u0111i\u1ec3m kinh doanh:<\/p>\n
\n
Trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb khi quy\u1ebft \u0111\u1ecbnh \u0111\u1ecba \u0111i\u1ec3m kinh doanh, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/li>\n<\/ul>\n
4.2 Con d\u1ea5u c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/h3>\n
Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u0169ng c\u00f3 th\u1ec3 c\u00f3 con d\u1ea5u ri\u00eang, v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng con d\u1ea5u ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh chung v\u1ec1 d\u1ea5u c\u1ee7a doanh nghi\u1ec7p:<\/p>\n
\n
Con d\u1ea5u c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ec3 l\u00e0 con d\u1ea5u v\u1eadt l\u00fd, \u0111\u01b0\u1ee3c l\u00e0m t\u1ea1i c\u01a1 s\u1edf kh\u1eafc d\u1ea5u h\u1ee3p ph\u00e1p, ho\u1eb7c c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u \u0111i\u1ec7n t\u1eed d\u01b0\u1edbi h\u00ecnh th\u1ee9c ch\u1eef k\u00fd s\u1ed1, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/li>\n
Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u1ec1 lo\u1ea1i d\u1ea5u, s\u1ed1 l\u01b0\u1ee3ng, h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung con d\u1ea5u c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n. N\u1ed9i dung con d\u1ea5u th\u01b0\u1eddng bao g\u1ed3m t\u00ean v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan kh\u00e1c.<\/li>\n
Vi\u1ec7c qu\u1ea3n l\u00fd, l\u01b0u gi\u1eef v\u00e0 s\u1eed d\u1ee5ng con d\u1ea5u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty ho\u1eb7c theo quy ch\u1ebf qu\u1ea3n l\u00fd d\u1ea5u m\u00e0 doanh nghi\u1ec7p, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ef1 ban h\u00e0nh.<\/li>\n<\/ul>\n
4.3 V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/h3>\n
V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh, do \u0111\u00f3 kh\u00f4ng c\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 c\u00e1c chi nh\u00e1nh hay doanh nghi\u1ec7p ch\u00ednh. V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ch\u1ec9 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 li\u00ean quan \u0111\u1ebfn \u0111\u1ea1i di\u1ec7n, b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p m\u1eb9, v\u00e0 kh\u00f4ng tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra l\u1ee3i nhu\u1eadn tr\u1ef1c ti\u1ebfp.<\/p>\n
5. Ph\u00e2n bi\u1ec7t v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/strong><\/h2>\n
$\"\"$ <\/p>\n
Theo \u0110i\u1ec1u 44 Lu\u1eadt Doanh nghi\u1ec7p 2020 quy \u0111\u1ecbnh v\u1ec1 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n
\n
V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n: Ch\u1ec9 c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ea1i di\u1ec7n, kh\u00f4ng \u0111\u01b0\u1ee3c kinh doanh.<\/li>\n
Chi nh\u00e1nh: C\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p m\u1eb9.<\/li>\n
\u0110\u1ecba \u0111i\u1ec3m kinh doanh: N\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf, kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ea1i di\u1ec7n.<\/li>\n<\/ul>\n
D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng ph\u00e2n bi\u1ec7t gi\u1eefa v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh, v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 44 Lu\u1eadt Doanh nghi\u1ec7p 2020:<\/p>\n\n\n\n\n\n\n\n\n
Ti\u00eau ch\u00ed<\/b><\/td>\n V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/b><\/td>\n Chi nh\u00e1nh<\/b><\/td>\n \u0110\u1ecba \u0111i\u1ec3m kinh doanh<\/b><\/td>\n<\/tr>\n
Ch\u1ee9c n\u0103ng<\/b><\/td>\n \u0110\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n, b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng th\u1ef1c hi\u1ec7n kinh doanh.<\/span><\/td>\n Th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 kinh doanh v\u00e0 \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n.<\/span><\/td>\n N\u01a1i doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/td>\n<\/tr>\n
Ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><\/td>\n Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh.<\/span><\/td>\n \u0110\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ng\u00e0nh, ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p m\u1eb9.<\/span><\/td>\n Ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee5 th\u1ec3 t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m n\u00e0y.<\/span><\/td>\n<\/tr>\n
T\u00ednh ch\u1ea5t ph\u00e1p l\u00fd<\/b><\/td>\n \u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, ch\u1ec9 \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p.<\/span><\/td>\n \u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n kinh doanh v\u00e0 \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p.<\/span><\/td>\n \u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, ch\u1ec9 th\u1ef1c hi\u1ec7n kinh doanh t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m c\u1ee5 th\u1ec3.<\/span><\/td>\n<\/tr>\n
Ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng<\/b><\/td>\n Kh\u00f4ng c\u00f3 ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh ri\u00eang.<\/span><\/td>\n Ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p m\u1eb9.<\/span><\/td>\n Kh\u00f4ng c\u00f3 ng\u00e0nh ngh\u1ec1 ri\u00eang, ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p m\u1eb9.<\/span><\/td>\n<\/tr>\n
Qu\u1ea3n l\u00fd con d\u1ea5u<\/b><\/td>\n C\u00f3 th\u1ec3 c\u00f3 con d\u1ea5u ri\u00eang nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh doanh.<\/span><\/td>\n C\u00f3 con d\u1ea5u ri\u00eang, c\u00f3 th\u1ec3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh doanh.<\/span><\/td>\n Kh\u00f4ng c\u00f3 con d\u1ea5u ri\u00eang.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
$\"\"$ <\/p>\n
6. C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 v\u0103n ph\u00f2ng \u0111\u1ea1i\u00a0<\/span><\/h1>\n
C\u00e2u 1: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 \u0111\u01b0\u1ee3c k\u00fd h\u1ee3p \u0111\u1ed3ng kh\u00f4ng?<\/h3>\n
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Tr\u1ea3 l\u1eddi<\/b>: Theo Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i n\u0103m 2005, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n <\/span>kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng<\/b>, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng, tr\u1eeb khi Tr\u01b0\u1edfng V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n h\u1ee3p ph\u00e1p t\u1eeb th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh. Tr\u01b0\u1edfng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng n\u1ebfu c\u00f3 s\u1ef1 \u1ee7y quy\u1ec1n b\u1eb1ng v\u0103n b\u1ea3n t\u1eeb c\u00f4ng ty cho t\u1eebng l\u1ea7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng. Nh\u01b0 v\u1eady, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ch\u1ec9 \u0111\u01b0\u1ee3c k\u00fd h\u1ee3p \u0111\u1ed3ng trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u1ee7y quy\u1ec1n c\u1ee5 th\u1ec3 t\u1eeb c\u00f4ng ty m\u1eb9.<\/span><\/li>\n<\/ul>\n
C\u00e2u 2: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/h3>\n
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Tr\u1ea3 l\u1eddi<\/b>: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh n\u00ean kh\u00f4ng th\u1ec3 tr\u1ef1c ti\u1ebfp xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong>. Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ph\u1ee5 thu\u1ed9c v\u00e0o tr\u1ee5 s\u1edf ch\u00ednh. Trong tr\u01b0\u1eddng h\u1ee3p v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n mua h\u00e0ng h\u00f3a v\u00e0 tr\u1ef1c ti\u1ebfp thanh to\u00e1n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xu\u1ea5t t\u00ean v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u01b0ng ph\u1ea3i chuy\u1ec3n v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 k\u00ea khai thu\u1ebf. N\u1ebfu c\u00e1c chi ph\u00ed mua h\u00e0ng \u0111\u01b0\u1ee3c tr\u1ee5 s\u1edf ch\u00ednh tr\u1ef1c ti\u1ebfp thanh to\u00e1n, h\u00f3a \u0111\u01a1n s\u1ebd ghi th\u00f4ng tin c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i ph\u1ea7n “t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua”.<\/span><\/li>\n<\/ul>\n
C\u00e2u 3: Th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n?<\/h3>\n
\n
Tr\u1ea3 l\u1eddi<\/b>: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ec3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/strong> theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p v\u00e0 Tr\u01b0\u1edfng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n
Qu\u1ea3n l\u00fd k\u1ebf to\u00e1n cho v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Doanh nghi\u1ec7p c\u1ea7n ch\u00fa tr\u1ecdng vi\u1ec7c c\u1eadp nh\u1eadt v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n.<\/p>\n
MISA AMIS kh\u00f4ng ch\u1ec9 cung c\u1ea5p nh\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n s\u00e2u r\u00f4ng m\u00e0 c\u00f2n cung c\u1ea5p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/strong> gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ed1i \u01b0u v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng th\u00f4ng minh:<\/p>\n
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H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i<\/strong>: K\u1ebft n\u1ed1i to\u00e0n di\u1ec7n v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a d\u1eef li\u1ec7u.<\/li>\n
T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u:<\/strong> Nh\u1eadp li\u1ec7u ch\u00ednh x\u00e1c t\u1eeb h\u00f3a \u0111\u01a1n v\u00e0 giao d\u1ecbch ng\u00e2n h\u00e0ng, ti\u1ebft ki\u1ec7m th\u1eddi gian cho k\u1ebf to\u00e1n vi\u00ean.<\/li>\n
\u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n:<\/strong> T\u1eeb h\u1ea1ch to\u00e1n, qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ebfn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3.<\/li>\n
T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong> \u0110\u1ea3m b\u1ea3o vi\u1ec7c ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o thu\u1ebf nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\u0110\u0103ng k\u00fd nh\u1eadn t\u01b0 v\u1ea5n v\u00e0 d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y t\u1ea1i \u0111\u00e2y<\/strong><\/p>\n
\n D\u00f9ng ngay mi\u1ec5n ph\u00ed\n <\/a><\/p><\/span><\/p>\n
<\/div>\n

Ti\u00eau ch\u00ed<\/b><\/td>\n	V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/b><\/td>\n	Chi nh\u00e1nh<\/b><\/td>\n	\u0110\u1ecba \u0111i\u1ec3m kinh doanh<\/b><\/td>\n<\/tr>\n
Ch\u1ee9c n\u0103ng<\/b><\/td>\n	\u0110\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n, b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng th\u1ef1c hi\u1ec7n kinh doanh.<\/span><\/td>\n	Th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 kinh doanh v\u00e0 \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n.<\/span><\/td>\n	N\u01a1i doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/td>\n<\/tr>\n
Ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><\/td>\n	Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh.<\/span><\/td>\n	\u0110\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ng\u00e0nh, ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p m\u1eb9.<\/span><\/td>\n	Ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee5 th\u1ec3 t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m n\u00e0y.<\/span><\/td>\n<\/tr>\n
T\u00ednh ch\u1ea5t ph\u00e1p l\u00fd<\/b><\/td>\n	\u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, ch\u1ec9 \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p.<\/span><\/td>\n	\u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n kinh doanh v\u00e0 \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p.<\/span><\/td>\n	\u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, ch\u1ec9 th\u1ef1c hi\u1ec7n kinh doanh t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m c\u1ee5 th\u1ec3.<\/span><\/td>\n<\/tr>\n
Ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng<\/b><\/td>\n	Kh\u00f4ng c\u00f3 ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh ri\u00eang.<\/span><\/td>\n	Ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p m\u1eb9.<\/span><\/td>\n	Kh\u00f4ng c\u00f3 ng\u00e0nh ngh\u1ec1 ri\u00eang, ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p m\u1eb9.<\/span><\/td>\n<\/tr>\n
Qu\u1ea3n l\u00fd con d\u1ea5u<\/b><\/td>\n	C\u00f3 th\u1ec3 c\u00f3 con d\u1ea5u ri\u00eang nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh doanh.<\/span><\/td>\n	C\u00f3 con d\u1ea5u ri\u00eang, c\u00f3 th\u1ec3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh doanh.<\/span><\/td>\n	Kh\u00f4ng c\u00f3 con d\u1ea5u ri\u00eang.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n $\"\"$ <\/p>\n 6. C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 v\u0103n ph\u00f2ng \u0111\u1ea1i\u00a0<\/span><\/h1>\n C\u00e2u 1: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 \u0111\u01b0\u1ee3c k\u00fd h\u1ee3p \u0111\u1ed3ng kh\u00f4ng?<\/h3>\n \n Tr\u1ea3 l\u1eddi<\/b>: Theo Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i n\u0103m 2005, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n <\/span>kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng<\/b>, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng, tr\u1eeb khi Tr\u01b0\u1edfng V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n h\u1ee3p ph\u00e1p t\u1eeb th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh. Tr\u01b0\u1edfng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng n\u1ebfu c\u00f3 s\u1ef1 \u1ee7y quy\u1ec1n b\u1eb1ng v\u0103n b\u1ea3n t\u1eeb c\u00f4ng ty cho t\u1eebng l\u1ea7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng. Nh\u01b0 v\u1eady, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ch\u1ec9 \u0111\u01b0\u1ee3c k\u00fd h\u1ee3p \u0111\u1ed3ng trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u1ee7y quy\u1ec1n c\u1ee5 th\u1ec3 t\u1eeb c\u00f4ng ty m\u1eb9.<\/span><\/li>\n<\/ul>\n C\u00e2u 2: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/h3>\n \n Tr\u1ea3 l\u1eddi<\/b>: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh n\u00ean kh\u00f4ng th\u1ec3 tr\u1ef1c ti\u1ebfp xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong>. Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ph\u1ee5 thu\u1ed9c v\u00e0o tr\u1ee5 s\u1edf ch\u00ednh. Trong tr\u01b0\u1eddng h\u1ee3p v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n mua h\u00e0ng h\u00f3a v\u00e0 tr\u1ef1c ti\u1ebfp thanh to\u00e1n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xu\u1ea5t t\u00ean v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u01b0ng ph\u1ea3i chuy\u1ec3n v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 k\u00ea khai thu\u1ebf. N\u1ebfu c\u00e1c chi ph\u00ed mua h\u00e0ng \u0111\u01b0\u1ee3c tr\u1ee5 s\u1edf ch\u00ednh tr\u1ef1c ti\u1ebfp thanh to\u00e1n, h\u00f3a \u0111\u01a1n s\u1ebd ghi th\u00f4ng tin c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i ph\u1ea7n “t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua”.<\/span><\/li>\n<\/ul>\n C\u00e2u 3: Th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n?<\/h3>\n \n Tr\u1ea3 l\u1eddi<\/b>: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ec3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/strong> theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p v\u00e0 Tr\u01b0\u1edfng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n Qu\u1ea3n l\u00fd k\u1ebf to\u00e1n cho v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Doanh nghi\u1ec7p c\u1ea7n ch\u00fa tr\u1ecdng vi\u1ec7c c\u1eadp nh\u1eadt v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n.<\/p>\n MISA AMIS kh\u00f4ng ch\u1ec9 cung c\u1ea5p nh\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n s\u00e2u r\u00f4ng m\u00e0 c\u00f2n cung c\u1ea5p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/strong> gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ed1i \u01b0u v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng th\u00f4ng minh:<\/p>\n \n H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i<\/strong>: K\u1ebft n\u1ed1i to\u00e0n di\u1ec7n v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a d\u1eef li\u1ec7u.<\/li>\n T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u:<\/strong> Nh\u1eadp li\u1ec7u ch\u00ednh x\u00e1c t\u1eeb h\u00f3a \u0111\u01a1n v\u00e0 giao d\u1ecbch ng\u00e2n h\u00e0ng, ti\u1ebft ki\u1ec7m th\u1eddi gian cho k\u1ebf to\u00e1n vi\u00ean.<\/li>\n \u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n:<\/strong> T\u1eeb h\u1ea1ch to\u00e1n, qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ebfn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3.<\/li>\n T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong> \u0110\u1ea3m b\u1ea3o vi\u1ec7c ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o thu\u1ebf nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n $\"\"$ <\/p>\n \u0110\u0103ng k\u00fd nh\u1eadn t\u01b0 v\u1ea5n v\u00e0 d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y t\u1ea1i \u0111\u00e2y<\/strong><\/p>\n \n D\u00f9ng ngay mi\u1ec5n ph\u00ed\n <\/a><\/p><\/span><\/p>\n <\/div>\n