{"id":6334,"date":"2026-04-29T14:45:00","date_gmt":"2026-04-29T07:45:00","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6334"},"modified":"2026-04-29T14:45:00","modified_gmt":"2026-04-29T07:45:00","slug":"dieu-kien-giai-the-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p>\u0110i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 n\u1ed9i dung ph\u00e1p l\u00fd quan tr\u1ecdng m\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi c\u00f3 \u00fd \u0111\u1ecbnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh. Theo quy \u0111\u1ecbnh t\u1ea1i <a title=\"null\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Doanh-nghiep-so-59-2020-QH14-427301.aspx\" target=\"_blank\" rel=\"noopener\">Enterprise Law 2020<\/a> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng cho n\u0103m 2026, vi\u1ec7c \u0111\u00f3ng c\u1eeda m\u1ed9t ph\u00e1p nh\u00e2n kh\u00f4ng ch\u1ec9 l\u00e0 quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n m\u00e0 c\u00f2n g\u1eafn li\u1ec1n v\u1edbi tr\u00e1ch nhi\u1ec7m t\u00e0i s\u1ea3n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn chi ti\u1ebft v\u00e0 chuy\u00ean s\u00e2u v\u1ec1 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u0169ng nh\u01b0 quy tr\u00ecnh \u0111\u1ec3 m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3i th\u1ec3 m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p, an to\u00e0n v\u00e0 chuy\u00ean nghi\u1ec7p nh\u1ea5t.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Khai_niem_giai_the_doanh_nghiep_la_gi\" >Kh\u00e1i ni\u1ec7m gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Cac_truong_hop_giai_the_doanh_nghiep_pho_bien_hien_nay\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p ph\u1ed5 bi\u1ebfn hi\u1ec7n nay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Dieu_kien_giai_the_doanh_nghiep_bat_buoc_phai_tuan_thu\" >\u0110i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Bao_dam_thanh_toan_het_cac_khoan_no_va_nghia_vu_tai_san\" >B\u1ea3o \u0111\u1ea3m thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Khong_trong_qua_trinh_tranh_chap_tai_Toa_an_hoac_Trong_tai\" >Kh\u00f4ng trong qu\u00e1 tr\u00ecnh tranh ch\u1ea5p t\u1ea1i T\u00f2a \u00e1n ho\u1eb7c Tr\u1ecdng t\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Hoan_tat_viec_dong_ma_so_thue_va_tra_con_dau\" >Ho\u00e0n t\u1ea5t vi\u1ec7c \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 tr\u1ea3 con d\u1ea5u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Thuc_hien_xong_thu_tuc_cham_dut_hoat_dong_cac_don_vi_phu_thuoc\" >Th\u1ef1c hi\u1ec7n xong th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Thu_tu_uu_tien_thanh_toan_cac_khoan_no_khi_giai_the\" >Order of priority for debt payment during dissolution<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Quy_trinh_va_thu_tuc_giai_the_doanh_nghiep_dung_quy_dinh\" >Quy tr\u00ecnh v\u00e0 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u00fang quy \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Nhung_luu_y_quan_trong_de_tranh_bi_bac_ho_so_giai_the\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh b\u1ecb b\u00e1c h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Giai_dap_cac_thac_mac_ve_giai_the_doanh_nghiep\" >Gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc v\u1ec1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Doanh_nghiep_con_no_thue_co_du_dieu_kien_giai_the_khong\" >Doanh nghi\u1ec7p c\u00f2n n\u1ee3 thu\u1ebf c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Thoi_gian_hoan_tat_cac_dieu_kien_giai_the_doanh_nghiep_la_bao_lau\" >Th\u1eddi gian ho\u00e0n t\u1ea5t c\u00e1c \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Co_the_giai_the_doanh_nghiep_khi_dang_bi_kien_tai_toa_an_khong\" >C\u00f3 th\u1ec3 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p khi \u0111ang b\u1ecb ki\u1ec7n t\u1ea1i t\u00f2a \u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Thu_tuc_giai_the_don_vi_phu_thuoc_can_lam_truoc_hay_lam_cung_luc\" >Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ea7n l\u00e0m tr\u01b0\u1edbc hay l\u00e0m c\u00f9ng l\u00fac?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Khong_thuc_hien_thu_tuc_giai_the_khi_ngung_hoat_dong_bi_xu_ly_the_nao\" >Kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 khi ng\u1eebng ho\u1ea1t \u0111\u1ed9ng b\u1ecb x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dieu-kien-giai-the-doanh-nghiep\/#Ket_luan_ve_viec_thuc_hien_giai_the_doanh_nghiep\" >K\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_giai_the_doanh_nghiep_la_gi\"><\/span>Kh\u00e1i ni\u1ec7m gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 qu\u00e1 tr\u00ecnh ch\u1ea5m d\u1ee9t s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a m\u1ed9t th\u1ef1c th\u1ec3 kinh doanh theo \u00fd ch\u00ed c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c do c\u00e1c t\u00e1c \u0111\u1ed9ng b\u1eaft bu\u1ed9c t\u1eeb ph\u00eda c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. Kh\u00e1c v\u1edbi <a title=\"null\" href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/phan-biet-giai-the-doanh-nghiep-va-pha-san-7662?rel=ban_an_chitietvb\" target=\"_blank\" rel=\"noopener\">ph\u00e1 s\u1ea3n<\/a> th\u01b0\u1eddng x\u1ea3y ra khi doanh nghi\u1ec7p m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n, gi\u1ea3i th\u1ec3 \u0111\u00f2i h\u1ecfi \u0111\u01a1n v\u1ecb ph\u1ea3i \u1edf trong t\u00ecnh tr\u1ea1ng c\u00f3 \u0111\u1ee7 t\u00e0i s\u1ea3n \u0111\u1ec3 chi tr\u1ea3 to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n n\u1ee3 ph\u00e1t sinh.<\/p>\n<p>M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c thi\u1ebft l\u1eadp c\u00e1c \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 ch\u1eb7t ch\u1ebd l\u00e0 nh\u1eb1m b\u1ea3o v\u1ec7 h\u1ec7 sinh th\u00e1i kinh t\u1ebf. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng khi m\u1ed9t doanh nghi\u1ec7p r\u1eddi kh\u1ecfi th\u1ecb tr\u01b0\u1eddng, c\u00e1c quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ef1c thi, c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf v\u1edbi Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ho\u00e0n t\u1ea5t v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u1edbi \u0111\u1ed1i t\u00e1c \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ecfa \u0111\u00e1ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_giai_the_doanh_nghiep_pho_bien_hien_nay\"><\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p ph\u1ed5 bi\u1ebfn hi\u1ec7n nay<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u1ef1a tr\u00ean quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 207 Lu\u1eadt Doanh nghi\u1ec7p 2020, m\u1ed9t ph\u00e1p nh\u00e2n s\u1ebd ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 n\u1ebfu thu\u1ed9c m\u1ed9t trong b\u1ed1n tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh sau \u0111\u00e2y:<\/p>\n<ul>\n<li>K\u1ebft th\u00fac th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c ghi r\u00f5 trong \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty m\u00e0 c\u00e1c th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng kh\u00f4ng \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n th\u00eam.<\/li>\n<li>Gi\u1ea3i th\u1ec3 t\u1ef1 nguy\u1ec7n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean \u0111\u1ed1i v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n ho\u1eb7c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/li>\n<li>S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean c\u1ee7a c\u00f4ng ty gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong th\u1eddi gian 6 th\u00e1ng li\u00ean t\u1ee5c m\u00e0 doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c b\u1ed5 sung th\u00e0nh vi\u00ean.<\/li>\n<li>B\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p do vi ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_giai_the_doanh_nghiep_bat_buoc_phai_tuan_thu\"><\/span>\u0110i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6335\" aria-describedby=\"caption-attachment-6335\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6335\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-giai-the-doanh-nghiep-bat-buoc-phai-tuan-thu.jpg\" alt=\"\u0110ie\u0302\u0300u kie\u0323\u0302n gia\u0309i the\u0302\u0309 doanh nghie\u0323\u0302p ba\u0306\u0301t buo\u0323\u0302c pha\u0309i tua\u0302n thu\u0309\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-giai-the-doanh-nghiep-bat-buoc-phai-tuan-thu.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-giai-the-doanh-nghiep-bat-buoc-phai-tuan-thu-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-giai-the-doanh-nghiep-bat-buoc-phai-tuan-thu-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-giai-the-doanh-nghiep-bat-buoc-phai-tuan-thu-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-giai-the-doanh-nghiep-bat-buoc-phai-tuan-thu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6335\" class=\"wp-caption-text\">\u0110ie\u0302\u0300u kie\u0323\u0302n gia\u0309i the\u0302\u0309 doanh nghie\u0323\u0302p ba\u0306\u0301t buo\u0323\u0302c pha\u0309i tua\u0302n thu\u0309<\/figcaption><\/figure>\n<p>\u0110\u1ec3 qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh ch\u1ea5p thu\u1eadn v\u00e0 c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia, doanh nghi\u1ec7p c\u1ea7n h\u1ed9i \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u01a1 b\u1ea3n v\u1ec1 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n v\u00e0 t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd. \u0110\u00e2y l\u00e0 r\u00e0o c\u1ea3n k\u1ef9 thu\u1eadt nh\u1eb1m ng\u0103n ch\u1eb7n vi\u1ec7c t\u1ea9u t\u00e1n t\u00e0i s\u1ea3n ho\u1eb7c tr\u1ed1n tr\u00e1nh tr\u00e1ch nhi\u1ec7m.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_dam_thanh_toan_het_cac_khoan_no_va_nghia_vu_tai_san\"><\/span>B\u1ea3o \u0111\u1ea3m thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p quan tr\u1ecdng nh\u1ea5t. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c chi tr\u1ea3 cho c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/p>\n<ul>\n<li>Quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng: Ph\u1ea3i thanh to\u00e1n \u0111\u1ee7 l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 ngh\u0129a v\u1ee5 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT) t\u00ednh \u0111\u1ebfn th\u00e1ng n\u1ed9p h\u1ed3 s\u01a1.<\/li>\n<li>Ngh\u0129a v\u1ee5 thu\u1ebf: Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n <a title=\"null\" href=\"https:\/\/man.net.vn\/dich-vu-quyet-toan-thue\/\" target=\"_blank\" rel=\"noopener\">quy\u1ebft to\u00e1n thu\u1ebf<\/a> v\u00e0 c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn kh\u00f4ng c\u00f2n n\u1ee3 thu\u1ebf t\u1eeb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf VAT v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh.<\/li>\n<li>Ngh\u0129a v\u1ee5 v\u1edbi \u0111\u1ed1i t\u00e1c: M\u1ecdi kho\u1ea3n n\u1ee3 vay ng\u00e2n h\u00e0ng, n\u1ee3 nh\u00e0 cung c\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c thanh l\u00fd th\u00f4ng qua bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn \u0111\u00e3 t\u1ea5t to\u00e1n n\u1ee3.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Khong_trong_qua_trinh_tranh_chap_tai_Toa_an_hoac_Trong_tai\"><\/span>Kh\u00f4ng trong qu\u00e1 tr\u00ecnh tranh ch\u1ea5p t\u1ea1i T\u00f2a \u00e1n ho\u1eb7c Tr\u1ecdng t\u00e0i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t ph\u00e1p nh\u00e2n kh\u00f4ng th\u1ec3 b\u1ecb x\u00f3a t\u00ean kh\u1ecfi s\u1ed5 \u0111\u0103ng k\u00fd n\u1ebfu c\u00e1c ngh\u0129a v\u1ee5 c\u1ee7a n\u00f3 v\u1eabn \u0111ang b\u1ecb \u0111\u1eb7t d\u1ea5u h\u1ecfi v\u1ec1 t\u00ednh minh b\u1ea1ch ho\u1eb7c \u0111ang ch\u1edd ph\u00e1n quy\u1ebft. \u0110i\u1ec1u ki\u1ec7n n\u00e0y bao g\u1ed3m c\u00e1c tr\u1ea1ng th\u00e1i ph\u00e1p l\u00fd c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>Kh\u00f4ng l\u00e0 b\u1ecb \u0111\u01a1n trong b\u1ea5t k\u1ef3 v\u1ee5 \u00e1n d\u00e2n s\u1ef1 ho\u1eb7c kinh t\u1ebf n\u00e0o \u0111ang \u0111\u01b0\u1ee3c T\u00f2a \u00e1n c\u00e1c c\u1ea5p th\u1ee5 l\u00fd.<\/li>\n<li>Kh\u00f4ng c\u00f3 \u0111\u01a1n y\u00eau c\u1ea7u m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n t\u1eeb c\u00e1c ch\u1ee7 n\u1ee3 ho\u1eb7c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang b\u1ecb treo t\u1ea1i c\u01a1 quan x\u00e9t x\u1eed.<\/li>\n<li>\u0110\u00e3 th\u1ef1c hi\u1ec7n xong c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thi h\u00e0nh \u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c b\u1ea3n \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_tat_viec_dong_ma_so_thue_va_tra_con_dau\"><\/span>Ho\u00e0n t\u1ea5t vi\u1ec7c \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 tr\u1ea3 con d\u1ea5u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 cu\u1ed1i c\u00f9ng, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c k\u1ef9 thu\u1eadt nh\u01b0ng mang t\u00ednh b\u1eaft bu\u1ed9c:<\/p>\n<ul>\n<li>\u0110\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf: \u0110\u00e2y l\u00e0 b\u01b0\u1edbc ki\u1ec3m tra g\u1eaft gao nh\u1ea5t v\u1ec1 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u chu\u1ea9n ch\u1ec9nh ngay t\u1eeb \u0111\u1ea7u v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c m\u1ea1ng l\u01b0\u1edbi k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p s\u1ebd gi\u00fap b\u01b0\u1edbc n\u00e0y di\u1ec5n ra thu\u1eadn l\u1ee3i.<\/li>\n<li>Tr\u1ea3 con d\u1ea5u: \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc n\u0103m 2015, vi\u1ec7c tr\u1ea3 d\u1ea5u cho c\u01a1 quan C\u00f4ng an l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n. V\u1edbi c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp sau n\u00e0y, vi\u1ec7c h\u1ee7y d\u1ea5u ph\u1ea3i tu\u00e2n theo tr\u00ecnh t\u1ef1 th\u00f4ng b\u00e1o n\u1ed9i b\u1ed9 v\u00e0 \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_xong_thu_tuc_cham_dut_hoat_dong_cac_don_vi_phu_thuoc\"><\/span>Th\u1ef1c hi\u1ec7n xong th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00ednh th\u1ed1ng nh\u1ea5t c\u1ee7a ph\u00e1p nh\u00e2n \u0111\u00f2i h\u1ecfi tr\u01b0\u1edbc khi c\u00f4ng ty m\u1eb9 ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i, t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c h\u1ec7 th\u1ed1ng ph\u1ea3i \u0111\u01b0\u1ee3c thu h\u1ed3i. Doanh nghi\u1ec7p c\u1ea7n ho\u00e0n t\u1ea5t vi\u1ec7c \u0111\u00f3ng c\u1eeda c\u00e1c \u0111\u01a1n v\u1ecb sau:<\/p>\n<ul>\n<li>C\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c ph\u1ee5 thu\u1ed9c tr\u00ean to\u00e0n l\u00e3nh th\u1ed5.<\/li>\n<li>C\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 ch\u1ee9c n\u0103ng giao d\u1ecbch v\u00e0 qu\u1ea3ng b\u00e1.<\/li>\n<li>C\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh, kho b\u00e3i \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_thanh_toan_cac_khoan_no_khi_giai_the\"><\/span>Order of priority for debt payment during dissolution<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00e1n thanh l\u00fd \u0111\u1ec3 tr\u1ea3 n\u1ee3, vi\u1ec7c ph\u00e2n ph\u1ed1i d\u00f2ng ti\u1ec1n ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t th\u1ee9 t\u1ef1 \u01b0u ti\u00ean nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p th\u1ee9 t\u1ef1 thanh to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>B\u1ea3ng th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh khi gi\u1ea3i th\u1ec3<\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">Order<\/th>\n<th style=\"text-align: center;\">Payment recipient<\/th>\n<th style=\"text-align: center;\">Detailed content<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">workers<\/td>\n<td style=\"text-align: center;\">L\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i theo h\u1ee3p \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">State budget<\/td>\n<td style=\"text-align: center;\">C\u00e1c lo\u1ea1i thu\u1ebf: VAT, Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, Thu\u1ebf m\u00f4n b\u00e0i&#8230;<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">C\u00e1c ch\u1ee7 n\u1ee3 kh\u00e1c<\/td>\n<td style=\"text-align: center;\">N\u1ee3 vay ng\u00e2n h\u00e0ng, n\u1ee3 nh\u00e0 cung c\u1ea5p, \u0111\u1ed1i t\u00e1c kinh doanh<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">Th\u00e0nh vi\u00ean\/C\u1ed5 \u0111\u00f4ng<\/td>\n<td style=\"text-align: center;\">Ph\u1ea7n t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i sau khi \u0111\u00e3 tr\u1eeb h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 tr\u00ean<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang th\u1ee9 t\u1ef1 trong b\u1ea3ng tr\u00ean gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c khi\u1ebfu ki\u1ec7n kh\u00f4ng \u0111\u00e1ng c\u00f3. L\u01b0u \u00fd r\u1eb1ng vi\u1ec7c vi ph\u1ea1m th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u00e1c c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi b\u1eb1ng t\u00e0i s\u1ea3n c\u00e1 nh\u00e2n n\u1ebfu g\u00e2y thi\u1ec7t h\u1ea1i cho c\u00e1c b\u00ean li\u00ean quan.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_va_thu_tuc_giai_the_doanh_nghiep_dung_quy_dinh\"><\/span>Quy tr\u00ecnh v\u00e0 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u00fang quy \u0111\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6337\" aria-describedby=\"caption-attachment-6337\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6337\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-va-thu-tuc-giai-the-doanh-nghiep-dung-quy-dinh.jpg\" alt=\"Quy tri\u0300nh va\u0300 thu\u0309 tu\u0323c gia\u0309i the\u0302\u0309 doanh nghie\u0323\u0302p \u0111u\u0301ng quy \u0111i\u0323nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-va-thu-tuc-giai-the-doanh-nghiep-dung-quy-dinh.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-va-thu-tuc-giai-the-doanh-nghiep-dung-quy-dinh-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-va-thu-tuc-giai-the-doanh-nghiep-dung-quy-dinh-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-va-thu-tuc-giai-the-doanh-nghiep-dung-quy-dinh-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-va-thu-tuc-giai-the-doanh-nghiep-dung-quy-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6337\" class=\"wp-caption-text\">Quy tri\u0300nh va\u0300 thu\u0309 tu\u0323c gia\u0309i the\u0302\u0309 doanh nghie\u0323\u0302p \u0111u\u0301ng quy \u0111i\u0323nh<\/figcaption><\/figure>\n<p>Sau khi \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb c\u1ea7n tri\u1ec3n khai c\u00e1c b\u01b0\u1edbc th\u1ef1c thi d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 ph\u00e1p l\u00fd m\u1ed9t c\u00e1ch chuy\u00ean nghi\u1ec7p. T\u00ednh \u0111\u1ebfn \u0111\u1ea7u n\u0103m 2026, c\u00e1c b\u01b0\u1edbc quy\u1ebft to\u00e1n thu\u1ebf v\u1eabn l\u00e0 kh\u00e2u then ch\u1ed1t, nhi\u1ec1u \u0111\u01a1n v\u1ecb th\u01b0\u1eddng nh\u1edd \u0111\u1ebfn s\u1ef1 r\u00e0 so\u00e1t t\u1eeb MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c nh\u1ea5t:<\/p>\n<ul>\n<li>Th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh: T\u1ed5 ch\u1ee9c h\u1ecdp \u0111\u1ec3 ban h\u00e0nh Bi\u00ean b\u1ea3n v\u00e0 Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 v\u1edbi s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a \u0111a s\u1ed1 th\u00e0nh vi\u00ean\/c\u1ed5 \u0111\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/li>\n<li>Th\u00f4ng b\u00e1o c\u00f4ng khai: Trong v\u00f2ng 7 ng\u00e0y l\u00e0m vi\u1ec7c, ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o gi\u1ea3i th\u1ec3 \u0111\u1ebfn c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ni\u00eam y\u1ebft t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li>Quy\u1ebft to\u00e1n thu\u1ebf: \u0110\u00e2y l\u00e0 b\u01b0\u1edbc m\u1ea5t nhi\u1ec1u th\u1eddi gian nh\u1ea5t, bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 nh\u1eadn v\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf t\u1eeb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/li>\n<li>N\u1ed9p h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c: G\u1eedi b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh bao g\u1ed3m b\u00e1o c\u00e1o thanh l\u00fd t\u00e0i s\u1ea3n, danh s\u00e1ch ch\u1ee7 n\u1ee3 \u0111\u00e3 thanh to\u00e1n v\u00e0 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 l\u00ean Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_de_tranh_bi_bac_ho_so_giai_the\"><\/span>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh b\u1ecb b\u00e1c h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb tr\u1ea3 l\u1ea1i h\u1ed3 s\u01a1 ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd do thi\u1ebfu s\u00f3t trong kh\u00e2u chu\u1ea9n b\u1ecb. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, b\u1ea1n n\u00ean ki\u1ec3m tra k\u1ef9 c\u00e1c h\u1ea1ng m\u1ee5c sau:<\/p>\n<ul>\n<li>S\u1ef1 tr\u00f9ng kh\u1edbp d\u1eef li\u1ec7u gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0 s\u1ed1 d\u01b0 th\u1ef1c t\u1ebf khi thanh l\u00fd.<\/li>\n<li>T\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a c\u00e1c chi nh\u00e1nh t\u1ea1i c\u00e1c t\u1ec9nh th\u00e0nh kh\u00e1c nhau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<li>C\u00e1c kho\u1ea3n n\u1ee3 \u1ea9n nh\u01b0 l\u00e3i ch\u1eadm n\u1ed9p thu\u1ebf ho\u1eb7c n\u1ee3 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ph\u00e1t sinh do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch l\u01b0\u01a1ng.<\/li>\n<\/ul>\n<p>Kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1eeb MAN &#8211; Master Accountant Network cho th\u1ea5y vi\u1ec7c r\u00e0 so\u00e1t k\u1ef9 n\u1ee3 thu\u1ebf v\u00e0 n\u1ee3 b\u1ea3o hi\u1ec3m tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00fat ng\u1eafn \u0111\u01b0\u1ee3c 30-50% th\u1eddi gian ch\u1edd \u0111\u1ee3i. N\u1ebfu trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t t\u00e0i s\u1ea3n m\u00e0 ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u1ee7 kh\u1ea3 n\u0103ng thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3, ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i d\u1eebng ngay th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 v\u00e0 n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n theo <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/luat-pha-san-2014-va-nhung-cap-nhat-quan-trong\/\">Bankruptcy Law 2014<\/a> v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1eadp nh\u1eadt.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_cac_thac_mac_ve_giai_the_doanh_nghiep\"><\/span>Gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc v\u1ec1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p quan t\u00e2m nh\u1ea5t khi b\u1eaft \u0111\u1ea7u t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c li\u00ean quan:<\/p>\n<section><summary><h3 ><span class=\"ez-toc-section\" id=\"Doanh_nghiep_con_no_thue_co_du_dieu_kien_giai_the_khong\"><\/span>Doanh nghi\u1ec7p c\u00f2n n\u1ee3 thu\u1ebf c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Kh\u00f4ng. Theo Lu\u1eadt Doanh nghi\u1ec7p, m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c l\u00e0 ph\u1ea3i ho\u00e0n th\u00e0nh t\u1ea5t c\u1ea3 ngh\u0129a v\u1ee5 thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 x\u00f3a t\u00ean.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Thoi_gian_hoan_tat_cac_dieu_kien_giai_the_doanh_nghiep_la_bao_lau\"><\/span>Th\u1eddi gian ho\u00e0n t\u1ea5t c\u00e1c \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Th\u00f4ng th\u01b0\u1eddng qu\u00e1 tr\u00ecnh n\u00e0y k\u00e9o d\u00e0i t\u1eeb 4 \u0111\u1ebfn 6 th\u00e1ng. Th\u1eddi gian th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c l\u1edbn v\u00e0o t\u1ed1c \u0111\u1ed9 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 kh\u1ea3 n\u0103ng \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u n\u1ee3 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1ed1i t\u00e1c.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Co_the_giai_the_doanh_nghiep_khi_dang_bi_kien_tai_toa_an_khong\"><\/span>C\u00f3 th\u1ec3 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p khi \u0111ang b\u1ecb ki\u1ec7n t\u1ea1i t\u00f2a \u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Kh\u00f4ng. Doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh tranh ch\u1ea5p t\u1ea1i T\u00f2a \u00e1n ho\u1eb7c Tr\u1ecdng t\u00e0i th\u01b0\u01a1ng m\u1ea1i s\u1ebd b\u1ecb t\u1ea1m d\u1eebng th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3. Ph\u00e1p nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 sau khi c\u00f3 b\u1ea3n \u00e1n c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 c\u00e1c b\u00ean \u0111\u00e3 th\u1ef1c hi\u1ec7n xong ngh\u0129a v\u1ee5 theo ph\u00e1n quy\u1ebft.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Thu_tuc_giai_the_don_vi_phu_thuoc_can_lam_truoc_hay_lam_cung_luc\"><\/span>Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ea7n l\u00e0m tr\u01b0\u1edbc hay l\u00e0m c\u00f9ng l\u00fac?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">B\u1ea1n b\u1eaft bu\u1ed9c ph\u1ea3i ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 c\u00f4ng ty m\u1eb9. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t trong vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Khong_thuc_hien_thu_tuc_giai_the_khi_ngung_hoat_dong_bi_xu_ly_the_nao\"><\/span>Kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 khi ng\u1eebng ho\u1ea1t \u0111\u1ed9ng b\u1ecb x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u00f3 th\u1ec3 b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch c\u1ea3nh b\u00e1o tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia, b\u1ecb h\u1ea1n ch\u1ebf xu\u1ea5t c\u1ea3nh ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP. Vi\u1ec7c b\u1ecf m\u1eb7c doanh nghi\u1ec7p kh\u00f4ng gi\u1ea3i th\u1ec3 s\u1ebd g\u00e2y h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng v\u1ec1 sau.<\/div><\/div><\/section>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_viec_thuc_hien_giai_the_doanh_nghiep\"><\/span>K\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p gi\u00fap ch\u1ee7 s\u1edf h\u1eefu ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch r\u00fat lui kh\u1ecfi th\u1ecb tr\u01b0\u1eddng m\u1ed9t c\u00e1ch \u00eam \u0111\u1eb9p. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 b\u1ea3o v\u1ec7 uy t\u00edn c\u00e1 nh\u00e2n c\u1ee7a nh\u00e0 qu\u1ea3n l\u00fd m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi x\u00e3 h\u1ed9i v\u00e0 ph\u00e1p lu\u1eadt. N\u1ebfu b\u1ea1n g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n n\u1ee3 ho\u1eb7c th\u1ee7 t\u1ee5c thu\u1ebf, vi\u1ec7c tham v\u1ea5n c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n lu\u1eadt chuy\u00ean nghi\u1ec7p l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 nhanh ch\u00f3ng.<\/p>\n<p><strong>Contact information for Man \u2013 Master Accountant Network<\/strong><\/p>\n<ul>\n<li><strong>Address:<\/strong>\u00a0No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li><strong>Mobile\/Zalo:<\/strong>\u00a00903 963 163 \u2013 0903 428 622<\/li>\n<li><strong>E-mail:<\/strong>\u00a0man@man.net.vn<\/li>\n<\/ul>\n<p>Content is moderated by:\u00a0<a title=\"null\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><strong>Mr. Le Hoang Tuyen<\/strong><\/a>\u00a0\u2013 Founder &amp; CEO of Man,\u00a0<strong>CPA Vietnam Auditors<\/strong>\u00a0With over 30 years of experience in accounting, auditing, and financial consulting.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 n\u1ed9i dung ph\u00e1p l\u00fd quan tr\u1ecdng m\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi c\u00f3 \u00fd \u0111\u1ecbnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh. Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p 2020 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng cho n\u0103m 2026, vi\u1ec7c \u0111\u00f3ng c\u1eeda [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6336,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,20,12],"tags":[],"class_list":["post-6334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-cap-nhat","category-trung-tam-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=6334"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6334\/revisions"}],"predecessor-version":[{"id":6338,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6334\/revisions\/6338"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6336"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}