{"id":6614,"date":"2026-08-14T15:56:30","date_gmt":"2026-08-14T08:56:30","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6614"},"modified":"2026-08-14T15:56:30","modified_gmt":"2026-08-14T08:56:30","slug":"sap-nhap-va-hop-nhat-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/","title":{"rendered":"C\u1eadp nh\u1eadt h\u1ed3 s\u01a1 s\u00e1p nh\u1eadp v\u00e0 h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p"},"content":{"rendered":"<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 14px 18px; margin: 20px 0;\">\n<div style=\"font-size: 16px; font-weight: bold; color: #b47500; margin-bottom: 8px; line-height: 1.6;\">\u0110\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t chuy\u00ean m\u00f4n b\u1edfi <a style=\"color: #b47500; text-decoration: underline;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3\u5148\u751f<br \/>\n<\/a><\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>Ch\u1ee9c danh:<\/strong> S\u00e1ng l\u1eadp vi\u00ean &amp; CEO &#8211; MAN Master Accountant Network<br \/>\n<strong>Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1:<\/strong> \u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5ba1\u8ba1\u5e08<br \/>\n<strong>Kinh nghi\u1ec7m:<\/strong> H\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh<\/div>\n<div style=\"border-top: 1px solid #F4B00F; margin-top: 10px; padding-top: 10px; font-size: 13px; line-height: 1.7; color: #555;\"><strong>\u7b14\u8bb0\uff1a<\/strong> N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 ch\u1ec9 mang t\u00ednh tham kh\u1ea3o. Vi\u1ec7c \u00e1p d\u1ee5ng v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp b\u1edfi chuy\u00ean gia c\u1ee7a MAN sau khi xem x\u00e9t h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/div>\n<\/div>\n<p><strong>S\u00e1p nh\u1eadp v\u00e0 h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p<\/strong> l\u00e0 hai trong b\u1ed1n h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p theo Lu\u1eadt Doanh nghi\u1ec7p 2020. C\u1ea3 hai \u0111\u1ec1u d\u1eabn \u0111\u1ebfn vi\u1ec7c m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00f4ng ty ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i \u2014 nh\u01b0ng h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd, th\u1ee7 t\u1ee5c v\u00e0 b\u00e0i to\u00e1n thu\u1ebf l\u1ea1i kh\u00e1c nhau \u0111\u00e1ng k\u1ec3.<\/p>\n<p>Nh\u1ea7m l\u1eabn gi\u1eefa hai kh\u00e1i ni\u1ec7m n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 chuy\u1ec7n thu\u1eadt ng\u1eef. Ch\u1ecdn sai h\u00ecnh th\u1ee9c c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t gi\u1ea5y ph\u00e9p con \u0111ang c\u00f3, ph\u1ea3i xin l\u1ea1i t\u1eeb \u0111\u1ea7u, ho\u1eb7c r\u01a1i v\u00e0o di\u1ec7n ph\u1ea3i th\u00f4ng b\u00e1o t\u1eadp trung kinh t\u1ebf m\u00e0 kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc.<\/p>\n<p>B\u00e0i vi\u1ebft ph\u00e2n t\u00edch r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t, th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 v\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd c\u1ea7n x\u1eed l\u00fd song song.<\/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\">\u6307\u6570<\/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;\">\u5207\u6362<\/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\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Phan_biet_sap_nhap_va_hop_nhat_doanh_nghiep\" >Ph\u00e2n bi\u1ec7t s\u00e1p nh\u1eadp v\u00e0 h\u1ee3p nh\u1ea5t 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-2\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Sap_nhap_doanh_nghiep_Dieu_201_Luat_Doanh_nghiep_2020\" >S\u00e1p nh\u1eadp doanh nghi\u1ec7p (\u0110i\u1ec1u 201 Lu\u1eadt Doanh nghi\u1ec7p 2020)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Hop_nhat_doanh_nghiep_Dieu_200_Luat_Doanh_nghiep_2020\" >H\u1ee3p nh\u1ea5t doanh nghi\u1ec7p (\u0110i\u1ec1u 200 Lu\u1eadt Doanh nghi\u1ec7p 2020)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Bang_so_sanh_nhanh\" >B\u1ea3ng so s\u00e1nh nhanh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Nguyen_tac_ke_thua_quyen_va_nghia_vu\" >Nguy\u00ean t\u1eafc k\u1ebf th\u1eeba quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Thu_tuc_sap_nhap_doanh_nghiep\" >Th\u1ee7 t\u1ee5c s\u00e1p nh\u1eadp 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-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Chuan_bi_hop_dong_sap_nhap\" >Chu\u1ea9n b\u1ecb h\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Thong_qua_va_cong_bo\" >Th\u00f4ng qua v\u00e0 c\u00f4ng b\u1ed1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Dang_ky_doanh_nghiep\" >\u0110\u0103ng k\u00fd doanh nghi\u1ec7p<\/a><\/li><\/ul><\/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\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Thu_tuc_hop_nhat_doanh_nghiep\" >Th\u1ee7 t\u1ee5c h\u1ee3p nh\u1ea5t 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-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Chuan_bi_hop_dong_hop_nhat\" >Chu\u1ea9n b\u1ecb h\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Thong_qua_va_cong_bo-2\" >Th\u00f4ng qua v\u00e0 c\u00f4ng b\u1ed1<\/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\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Dang_ky_doanh_nghiep_moi\" >\u0110\u0103ng k\u00fd doanh nghi\u1ec7p m\u1edbi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Nghia_vu_thong_bao_tap_trung_kinh_te\" >Ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o t\u1eadp trung kinh t\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Nguong_phai_thong_bao\" >Ng\u01b0\u1ee1ng ph\u1ea3i th\u00f4ng b\u00e1o<\/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\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Rui_ro_khi_bo_qua\" >R\u1ee7i ro khi b\u1ecf qua<\/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\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Bon_van_de_can_xu_ly_song_song\" >B\u1ed1n v\u1ea5n \u0111\u1ec1 c\u1ea7n x\u1eed l\u00fd song song<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#_Giay_phep_con_va_dieu_kien_kinh_doanh\" >\u00a0Gi\u1ea5y ph\u00e9p con v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Nghia_vu_thue\" >Ngh\u0129a v\u1ee5 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Nguoi_lao_dong\" >\u5de5\u4eba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Tai_san_va_hop_dong_dang_thuc_hien\" >T\u00e0i s\u1ea3n v\u00e0 h\u1ee3p \u0111\u1ed3ng \u0111ang th\u1ef1c hi\u1ec7n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Nen_chon_sap_nhap_hay_hop_nhat\" >N\u00ean ch\u1ecdn s\u00e1p nh\u1eadp hay h\u1ee3p nh\u1ea5t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Cau_hoi_thuong_gap_ve_sap_nhap_va_hop_nhat\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 s\u00e1p nh\u1eadp v\u00e0 h\u1ee3p nh\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Sap_nhap_va_hop_nhat_khac_nhau_the_nao\" >S\u00e1p nh\u1eadp v\u00e0 h\u1ee3p nh\u1ea5t kh\u00e1c nhau th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Cong_ty_bi_sap_nhap_co_phai_lam_thu_tuc_giai_the_khong\" >C\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp c\u00f3 ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c 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-27\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#No_cua_cong_ty_bi_sap_nhap_ai_chiu\" >N\u1ee3 c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp ai ch\u1ecbu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Phai_thong_bao_cho_chu_no_trong_bao_lau\" >Ph\u1ea3i th\u00f4ng b\u00e1o cho ch\u1ee7 n\u1ee3 trong bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Khi_nao_phai_thong_bao_tap_trung_kinh_te\" >Khi n\u00e0o ph\u1ea3i th\u00f4ng b\u00e1o t\u1eadp trung kinh t\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Giay_phep_con_co_duoc_chuyen_sang_cong_ty_moi_khong\" >Gi\u1ea5y ph\u00e9p con c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00f4ng ty m\u1edbi kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/sap-nhap-va-hop-nhat-doanh-nghiep\/#Sap_nhap_co_ap_dung_cho_moi_loai_hinh_doanh_nghiep_khong\" >S\u00e1p nh\u1eadp c\u00f3 \u00e1p d\u1ee5ng cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_sap_nhap_va_hop_nhat_doanh_nghiep\"><\/span>Ph\u00e2n bi\u1ec7t s\u00e1p nh\u1eadp v\u00e0 h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Sap_nhap_doanh_nghiep_Dieu_201_Luat_Doanh_nghiep_2020\"><\/span>S\u00e1p nh\u1eadp doanh nghi\u1ec7p (\u0110i\u1ec1u 201 Lu\u1eadt Doanh nghi\u1ec7p 2020)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 c\u00f4ng ty (<strong>c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp<\/strong>) chuy\u1ec3n to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p sang m\u1ed9t c\u00f4ng ty kh\u00e1c (<strong>c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp<\/strong>), \u0111\u1ed3ng th\u1eddi ch\u1ea5m d\u1ee9t s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp.<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff6600;\"><strong><em>C\u00f4ng th\u1ee9c: A + B \u2192 B<\/em><\/strong><\/span><\/p>\n<p>C\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp gi\u1eef nguy\u00ean ph\u00e1p nh\u00e2n, m\u00e3 s\u1ed1 doanh nghi\u1ec7p v\u00e0 to\u00e0n b\u1ed9 gi\u1ea5y ph\u00e9p con \u0111ang c\u00f3. \u0110\u00e2y l\u00e0 \u01b0u \u0111i\u1ec3m l\u1edbn nh\u1ea5t c\u1ee7a s\u00e1p nh\u1eadp.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hop_nhat_doanh_nghiep_Dieu_200_Luat_Doanh_nghiep_2020\"><\/span>H\u1ee3p nh\u1ea5t doanh nghi\u1ec7p (\u0110i\u1ec1u 200 Lu\u1eadt Doanh nghi\u1ec7p 2020)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hai ho\u1eb7c m\u1ed9t s\u1ed1 c\u00f4ng ty (<strong>c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t<\/strong>) h\u1ee3p nh\u1ea5t th\u00e0nh m\u1ed9t c\u00f4ng ty m\u1edbi (<strong>c\u00f4ng ty h\u1ee3p nh\u1ea5t<\/strong>), \u0111\u1ed3ng th\u1eddi ch\u1ea5m d\u1ee9t s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t.<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff6600;\"><em><strong>C\u00f4ng th\u1ee9c: A + B \u2192 C<\/strong><\/em><\/span><\/p>\n<p>C\u00f4ng ty h\u1ee3p nh\u1ea5t l\u00e0 ph\u00e1p nh\u00e2n ho\u00e0n to\u00e0n m\u1edbi, c\u00f3 m\u00e3 s\u1ed1 doanh nghi\u1ec7p m\u1edbi. M\u1ecdi gi\u1ea5y ph\u00e9p con c\u1ee7a A v\u00e0 B \u0111\u1ec1u ph\u1ea3i xin l\u1ea1i.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_so_sanh_nhanh\"><\/span>B\u1ea3ng so s\u00e1nh nhanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"border-color: #000000; width: 100%;\" border=\"1\" width=\"100%\" cellspacing=\"2\" cellpadding=\"6\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u6807\u51c6<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>S\u00e1p nh\u1eadp<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>H\u1ee3p nh\u1ea5t<\/strong><\/td>\n<\/tr>\n<tr>\n<td>C\u00f4ng th\u1ee9c<\/td>\n<td>A + B \u2192 B<\/td>\n<td>A + B \u2192 C<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00e1p nh\u00e2n t\u1ed3n t\u1ea1i sau giao d\u1ecbch<\/td>\n<td>C\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp (\u0111\u00e3 c\u00f3)<\/td>\n<td>C\u00f4ng ty h\u1ee3p nh\u1ea5t (m\u1edbi l\u1eadp)<\/td>\n<\/tr>\n<tr>\n<td>M\u00e3 s\u1ed1 doanh nghi\u1ec7p<\/td>\n<td>Gi\u1eef nguy\u00ean c\u1ee7a b\u00ean nh\u1eadn<\/td>\n<td>C\u1ea5p m\u1edbi<\/td>\n<\/tr>\n<tr>\n<td>Gi\u1ea5y ph\u00e9p con<\/td>\n<td>B\u00ean nh\u1eadn gi\u1eef nguy\u00ean<\/td>\n<td>Ph\u1ea3i xin l\u1ea1i to\u00e0n b\u1ed9<\/td>\n<\/tr>\n<tr>\n<td>\u0110i\u1ec1u l\u1ec7<\/td>\n<td>S\u1eeda \u0111\u1ed5i \u0111i\u1ec1u l\u1ec7 hi\u1ec7n c\u00f3<\/td>\n<td>X\u00e2y d\u1ef1ng \u0111i\u1ec1u l\u1ec7 m\u1edbi<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00f9 h\u1ee3p khi<\/td>\n<td>C\u00f3 m\u1ed9t b\u00ean r\u00f5 r\u00e0ng m\u1ea1nh h\u01a1n, n\u1eafm gi\u1ea5y ph\u00e9p quan tr\u1ecdng<\/td>\n<td>C\u00e1c b\u00ean ngang nhau, mu\u1ed1n x\u00e2y th\u01b0\u01a1ng hi\u1ec7u chung<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>So s\u00e1nh \u0111\u1ea7y \u0111\u1ee7 b\u1ed1n h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c l\u1ea1i &#8211; chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp &#8211; \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u1ea1i b\u00e0i <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/cac-hinh-thuc-to-chuc-lai-doanh-nghiep\/\">c\u00e1c h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_thua_quyen_va_nghia_vu\"><\/span>Nguy\u00ean t\u1eafc k\u1ebf th\u1eeba quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u0103n b\u1ea3n gi\u1eefa t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p v\u00e0 gi\u1ea3i th\u1ec3.<\/p>\n<ul>\n<li><strong>S\u00e1p nh\u1eadp:<\/strong> C\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp <strong>k\u1ebf th\u1eeba to\u00e0n b\u1ed9<\/strong> quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p, ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5, c\u00e1c kho\u1ea3n n\u1ee3 ch\u01b0a thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp.<\/li>\n<li><strong>H\u1ee3p nh\u1ea5t:<\/strong> C\u00f4ng ty h\u1ee3p nh\u1ea5t <strong>k\u1ebf th\u1eeba to\u00e0n b\u1ed9<\/strong> quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p, ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5, c\u00e1c kho\u1ea3n n\u1ee3 ch\u01b0a thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a c\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t.<\/li>\n<li><strong>H\u1ec7 qu\u1ea3 th\u1ef1c ti\u1ec5n:<\/strong> kh\u00f4ng c\u00f3 chuy\u1ec7n \u201cn\u1ee3 \u1edf l\u1ea1i c\u00f4ng ty c\u0169\u201d. B\u00ean nh\u1eadn s\u00e1p nh\u1eadp ho\u1eb7c c\u00f4ng ty h\u1ee3p nh\u1ea5t g\u00e1nh to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5, k\u1ec3 c\u1ea3 nh\u1eefng kho\u1ea3n n\u1ee3 ti\u1ec1m \u1ea9n ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean s\u1ed5 s\u00e1ch \u2014 n\u1ee3 thu\u1ebf b\u1ecb truy thu sau ki\u1ec3m tra, ngh\u0129a v\u1ee5 b\u1ea3o h\u00e0nh, tranh ch\u1ea5p lao \u0111\u1ed9ng \u0111ang ch\u1edd x\u00e9t x\u1eed.<\/li>\n<\/ul>\n<p>Ch\u00ednh v\u00ec v\u1eady, <strong>th\u1ea9m \u0111\u1ecbnh tr\u01b0\u1edbc giao d\u1ecbch l\u00e0 b\u1eaft bu\u1ed9c<\/strong>, kh\u00f4ng ph\u1ea3i t\u00f9y ch\u1ecdn. Ph\u1ea1m vi v\u00e0 ph\u01b0\u01a1ng ph\u00e1p r\u00e0 so\u00e1t \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i trang <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/ma-mua-ban-doanh-nghiep\/due-diligence-tham-dinh\/\">Due Diligence \u2013 th\u1ea9m \u0111\u1ecbnh<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_sap_nhap_doanh_nghiep\"><\/span>Th\u1ee7 t\u1ee5c s\u00e1p nh\u1eadp doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6615\" aria-describedby=\"caption-attachment-6615\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6615\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Cap-nhat-ho-so-sap-nhap-va-hop-nhat-doanh-nghiep.png\" alt=\"Ca\u0323\u0302p nha\u0323\u0302t ho\u0302\u0300 so\u031b sa\u0301p nha\u0323\u0302p va\u0300 ho\u031b\u0323p nha\u0302\u0301t doanh nghie\u0323\u0302p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Cap-nhat-ho-so-sap-nhap-va-hop-nhat-doanh-nghiep.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Cap-nhat-ho-so-sap-nhap-va-hop-nhat-doanh-nghiep-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Cap-nhat-ho-so-sap-nhap-va-hop-nhat-doanh-nghiep-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Cap-nhat-ho-so-sap-nhap-va-hop-nhat-doanh-nghiep-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Cap-nhat-ho-so-sap-nhap-va-hop-nhat-doanh-nghiep-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6615\" class=\"wp-caption-text\">Ca\u0323\u0302p nha\u0323\u0302t ho\u0302\u0300 so\u031b sa\u0301p nha\u0323\u0302p va\u0300 ho\u031b\u0323p nha\u0302\u0301t doanh nghie\u0323\u0302p<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_bi_hop_dong_sap_nhap\"><\/span>Chu\u1ea9n b\u1ecb h\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c c\u00f4ng ty li\u00ean quan chu\u1ea9n b\u1ecb <strong>h\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp<\/strong> \u548c <strong>d\u1ef1 th\u1ea3o \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp<\/strong>. H\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu:<\/p>\n<ul>\n<li>T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp;<\/li>\n<li>T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp;<\/li>\n<li>Th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ki\u1ec7n s\u00e1p nh\u1eadp;<\/li>\n<li>Ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng lao \u0111\u1ed9ng;<\/li>\n<li>C\u00e1ch th\u1ee9c, th\u1ee7 t\u1ee5c, th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i t\u00e0i s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp th\u00e0nh ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu c\u1ee7a c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp;<\/li>\n<li>Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n s\u00e1p nh\u1eadp.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_qua_va_cong_bo\"><\/span>Th\u00f4ng qua v\u00e0 c\u00f4ng b\u1ed1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c th\u00e0nh vi\u00ean, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ho\u1eb7c c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00e1c c\u00f4ng ty li\u00ean quan <strong>th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp, \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp<\/strong>. H\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c <strong>g\u1eedi \u0111\u1ebfn t\u1ea5t c\u1ea3 ch\u1ee7 n\u1ee3 v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bi\u1ebft trong th\u1eddi h\u1ea1n 15 ng\u00e0y<\/strong> k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua.<\/p>\n<p>\u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 d\u1ec5 b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t. Kh\u00f4ng g\u1eedi cho ch\u1ee7 n\u1ee3 \u0111\u00fang h\u1ea1n c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh c\u0103n c\u1ee9 \u0111\u1ec3 ch\u1ee7 n\u1ee3 khi\u1ebfu n\u1ea1i v\u1ec1 sau.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dang_ky_doanh_nghiep\"><\/span>\u0110\u0103ng k\u00fd doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c <strong>\u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/strong>, h\u1ed3 s\u01a1 k\u00e8m theo b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp v\u00e0 ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp c\u1ee7a c\u00e1c c\u00f4ng ty li\u00ean quan.<\/p>\n<p>Sau khi c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp \u0111\u0103ng k\u00fd, c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp <strong>chuy\u1ec3n sang t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd \u0111\u00e3 b\u1ecb s\u00e1p nh\u1eadp<\/strong>. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng n\u00e0y tr\u00ean C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, theo tr\u00ecnh t\u1ef1 t\u1ea1i <a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/toan-van-nghi-dinh-168-2025-nd-cp-ve-dang-ky-doanh-nghiep-119250702175708554.htm\" target=\"_blank\" rel=\"noopener\">\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a>.<\/p>\n<p>Chi ti\u1ebft t\u1eebng b\u01b0\u1edbc xem th\u00eam t\u1ea1i trang <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chia-tach-sap-nhap-doanh-nghiep\/sap-nhap-doanh-nghiep\/\">s\u00e1p nh\u1eadp doanh nghi\u1ec7p<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_hop_nhat_doanh_nghiep\"><\/span>Th\u1ee7 t\u1ee5c h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_bi_hop_dong_hop_nhat\"><\/span>Chu\u1ea9n b\u1ecb h\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t chu\u1ea9n b\u1ecb <strong>h\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t<\/strong> \u548c <strong>d\u1ef1 th\u1ea3o \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty h\u1ee3p nh\u1ea5t<\/strong>. H\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu:<\/p>\n<ul>\n<li>T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t;<\/li>\n<li>T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty h\u1ee3p nh\u1ea5t;<\/li>\n<li>Th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p nh\u1ea5t;<\/li>\n<li>Ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng lao \u0111\u1ed9ng;<\/li>\n<li>Th\u1eddi h\u1ea1n, th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i t\u00e0i s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu c\u1ee7a c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t th\u00e0nh ph\u1ea7n v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu c\u1ee7a c\u00f4ng ty h\u1ee3p nh\u1ea5t;<\/li>\n<li>\u5408\u5e76\u65f6\u95f4\u8868\u3002.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_qua_va_cong_bo-2\"><\/span>Th\u00f4ng qua v\u00e0 c\u00f4ng b\u1ed1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c th\u00e0nh vi\u00ean, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ho\u1eb7c c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t th\u00f4ng qua <strong>h\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t, \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty h\u1ee3p nh\u1ea5t<\/strong>, \u0111\u1ed3ng th\u1eddi b\u1ea7u ho\u1eb7c b\u1ed5 nhi\u1ec7m Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Ch\u1ee7 t\u1ecbch c\u00f4ng ty, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u00f4ng ty h\u1ee3p nh\u1ea5t.<\/p>\n<p>H\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c <strong>g\u1eedi \u0111\u1ebfn c\u00e1c ch\u1ee7 n\u1ee3 v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bi\u1ebft trong th\u1eddi h\u1ea1n 15 ng\u00e0y<\/strong> k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dang_ky_doanh_nghiep_moi\"><\/span>\u0110\u0103ng k\u00fd doanh nghi\u1ec7p m\u1edbi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f4ng ty h\u1ee3p nh\u1ea5t th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c <strong>\u0111\u0103ng k\u00fd doanh nghi\u1ec7p m\u1edbi<\/strong>, h\u1ed3 s\u01a1 k\u00e8m theo b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t v\u00e0 ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t c\u1ee7a c\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t.<\/p>\n<p>Sau khi c\u00f4ng ty h\u1ee3p nh\u1ea5t \u0111\u0103ng k\u00fd, c\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t <strong>chuy\u1ec3n sang t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd \u0111\u00e3 b\u1ecb h\u1ee3p nh\u1ea5t<\/strong>.<\/p>\n<blockquote><p><span style=\"color: #ff6600;\"><em>Xem th\u00eam h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i trang <a style=\"color: #ff6600;\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chia-tach-sap-nhap-doanh-nghiep\/hop-nhat-doanh-nghiep\/\">h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p<\/a>.<\/em><\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_thong_bao_tap_trung_kinh_te\"><\/span>Ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o t\u1eadp trung kinh t\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Lu\u1eadt Doanh nghi\u1ec7p 2020 y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty th\u1ef1c hi\u1ec7n s\u00e1p nh\u1eadp ho\u1eb7c h\u1ee3p nh\u1ea5t <strong>ph\u1ea3i b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u1ea1nh tranh v\u1ec1 t\u1eadp trung kinh t\u1ebf<\/strong>. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf qua v\u00e0 ch\u1ec9 ph\u00e1t hi\u1ec7n khi \u0111\u00e3 ho\u00e0n t\u1ea5t giao d\u1ecbch.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_phai_thong_bao\"><\/span>Ng\u01b0\u1ee1ng ph\u1ea3i th\u00f4ng b\u00e1o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 35\/2020\/N\u0110-CP, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o t\u1eadp trung kinh t\u1ebf \u0111\u1ebfn \u1ee6y ban C\u1ea1nh tranh Qu\u1ed1c gia <strong>tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n<\/strong> n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c ng\u01b0\u1ee1ng sau:<\/p>\n<table style=\"border-color: #000000; width: 100%;\" border=\"1\" width=\"100%\" cellspacing=\"2\" cellpadding=\"6\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>L\u0129nh v\u1ef1c<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>T\u1ed5ng t\u00e0i s\u1ea3n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>T\u1ed5ng doanh thu<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Gi\u00e1 tr\u1ecb giao d\u1ecbch<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Th\u1ecb ph\u1ea7n k\u1ebft h\u1ee3p<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u4f20\u7edf\u4f01\u4e1a<\/td>\n<td style=\"text-align: center;\">\u2265 3.000 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">\u2265 3.000 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">\u2265 1.000 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td>\u2265 20% th\u1ecb tr\u01b0\u1eddng li\u00ean quan<\/td>\n<\/tr>\n<tr>\n<td>\u4fdd\u9669\u516c\u53f8<\/td>\n<td style=\"text-align: center;\">\u2265 15.000 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">\u2265 10.000 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">\u2265 3.000 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td>\u2265 20% th\u1ecb tr\u01b0\u1eddng li\u00ean quan<\/td>\n<\/tr>\n<tr>\n<td>C\u00f4ng ty ch\u1ee9ng kho\u00e1n<\/td>\n<td style=\"text-align: center;\">\u2265 15.000 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">\u2265 3.000 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">\u2265 3.000 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td>\u2265 20% th\u1ecb tr\u01b0\u1eddng li\u00ean quan<\/td>\n<\/tr>\n<tr>\n<td>\u4fe1\u8d37\u673a\u6784<\/td>\n<td style=\"text-align: center;\">\u2265 20% t\u1ed5ng t\u00e0i s\u1ea3n h\u1ec7 th\u1ed1ng TCTD<\/td>\n<td style=\"text-align: center;\">\u2265 20% t\u1ed5ng doanh thu h\u1ec7 th\u1ed1ng TCTD<\/td>\n<td style=\"text-align: center;\">\u2265 20% t\u1ed5ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 h\u1ec7 th\u1ed1ng TCTD<\/td>\n<td>\u2265 20% th\u1ecb tr\u01b0\u1eddng li\u00ean quan<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u00e1c ch\u1ec9 ti\u00eau t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng doanh thu \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c nh\u00f3m doanh nghi\u1ec7p li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p l\u00e0 th\u00e0nh vi\u00ean, trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m d\u1ef1 ki\u1ebfn th\u1ef1c hi\u1ec7n t\u1eadp trung kinh t\u1ebf.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1eadp trung kinh t\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n <strong>ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam<\/strong>, ng\u01b0\u1ee1ng th\u00f4ng b\u00e1o ch\u1ec9 \u00e1p d\u1ee5ng theo ti\u00eau ch\u00ed t\u1ed5ng t\u00e0i s\u1ea3n, t\u1ed5ng doanh thu ho\u1eb7c th\u1ecb ph\u1ea7n k\u1ebft h\u1ee3p. Chi ti\u1ebft ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 t\u1ea1i <a href=\"https:\/\/www.bvntd.gov.vn\/tintuc_sukien\/mot-so-quy-dinh-ve-nguong-thong-bao-tap-trung-kinh-te-trong-nghi-dinh-35-2020-nd-cp-2\/\" target=\"_blank\" rel=\"noopener\">\u1ee6y ban C\u1ea1nh tranh Qu\u1ed1c gia<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_khi_bo_qua\"><\/span>R\u1ee7i ro khi b\u1ecf qua<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Th\u1ef1c hi\u1ec7n t\u1eadp trung kinh t\u1ebf thu\u1ed9c di\u1ec7n ph\u1ea3i th\u00f4ng b\u00e1o m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o l\u00e0 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ea1nh tranh, c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u00e0 bu\u1ed9c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c. M\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc th\u1ef1c ti\u1ec5n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng v\u00e0 l\u1eadp h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch t\u1ea1i <a href=\"https:\/\/lsvn.vn\/vuong-mac-trong-viec-thuc-hien-thong-bao-tap-trung-kinh-te1622134819-a104485.html\" target=\"_blank\" rel=\"noopener\">T\u1ea1p ch\u00ed Lu\u1eadt s\u01b0 Vi\u1ec7t Nam<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bon_van_de_can_xu_ly_song_song\"><\/span>B\u1ed1n v\u1ea5n \u0111\u1ec1 c\u1ea7n x\u1eed l\u00fd song song<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"_Giay_phep_con_va_dieu_kien_kinh_doanh\"><\/span>\u00a0Gi\u1ea5y ph\u00e9p con v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>V\u1edbi <strong>s\u00e1p nh\u1eadp<\/strong>, c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp gi\u1eef nguy\u00ean ph\u00e1p nh\u00e2n n\u00ean gi\u1ea5y ph\u00e9p con c\u1ee7a b\u00ean nh\u1eadn v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c. Tuy nhi\u00ean, gi\u1ea5y ph\u00e9p con c\u1ee7a <strong>c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp<\/strong> kh\u00f4ng t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n sang &#8211; n\u1ebfu ng\u00e0nh ngh\u1ec1 \u0111\u00f3 quan tr\u1ecdng, c\u1ea7n xin c\u1ea5p m\u1edbi ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ph\u1ea1m vi gi\u1ea5y ph\u00e9p c\u1ee7a b\u00ean nh\u1eadn.<\/p>\n<p>V\u1edbi <strong>h\u1ee3p nh\u1ea5t<\/strong>, c\u00f4ng ty h\u1ee3p nh\u1ea5t l\u00e0 ph\u00e1p nh\u00e2n m\u1edbi n\u00ean <strong>ph\u1ea3i xin l\u1ea1i to\u00e0n b\u1ed9<\/strong> gi\u1ea5y ph\u00e9p con. \u0110\u00e2y l\u00e0 l\u00fd do ch\u00ednh khi\u1ebfn nhi\u1ec1u giao d\u1ecbch chuy\u1ec3n t\u1eeb h\u1ee3p nh\u1ea5t sang s\u00e1p nh\u1eadp.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_thue\"><\/span>Ngh\u0129a v\u1ee5 thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp, b\u1ecb h\u1ee3p nh\u1ea5t ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. S\u1ed1 l\u1ed7 ch\u01b0a chuy\u1ec3n h\u1ebft, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0 c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf \u0111ang h\u01b0\u1edfng c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t k\u1ef9 v\u1ec1 kh\u1ea3 n\u0103ng k\u1ebf th\u1eeba &#8211; \u0111\u00e2y l\u00e0 nh\u00f3m gi\u00e1 tr\u1ecb d\u1ec5 m\u1ea5t nh\u1ea5t n\u1ebfu ch\u1ecdn sai h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c l\u1ea1i.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguoi_lao_dong\"><\/span>\u5de5\u4eba<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 n\u1ed9i dung b\u1eaft bu\u1ed9c c\u1ee7a c\u1ea3 h\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp v\u00e0 h\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t. Doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, v\u00e0 gi\u1ea3i quy\u1ebft ch\u1ebf \u0111\u1ed9 cho nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_va_hop_dong_dang_thuc_hien\"><\/span>T\u00e0i s\u1ea3n v\u00e0 h\u1ee3p \u0111\u1ed3ng \u0111ang th\u1ef1c hi\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u1ea7n r\u00e0 so\u00e1t c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 <strong>\u0111i\u1ec1u kho\u1ea3n change of control<\/strong> &#8211; \u0111i\u1ec1u kho\u1ea3n cho ph\u00e9p \u0111\u1ed1i t\u00e1c ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng khi b\u00ean kia thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c c\u01a1 c\u1ea5u ph\u00e1p nh\u00e2n. H\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t d\u00e0i h\u1ea1n v\u00e0 h\u1ee3p \u0111\u1ed3ng ph\u00e2n ph\u1ed1i \u0111\u1ed9c quy\u1ec1n th\u01b0\u1eddng c\u00f3 \u0111i\u1ec1u kho\u1ea3n n\u00e0y.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nen_chon_sap_nhap_hay_hop_nhat\"><\/span>N\u00ean ch\u1ecdn s\u00e1p nh\u1eadp hay h\u1ee3p nh\u1ea5t?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Ch\u1ecdn s\u00e1p nh\u1eadp khi:<\/strong><\/p>\n<ul>\n<li>M\u1ed9t b\u00ean n\u1eafm gi\u1ea5y ph\u00e9p con, ch\u1ee9ng ch\u1ec9 n\u0103ng l\u1ef1c ho\u1eb7c h\u1ee3p \u0111\u1ed3ng quan tr\u1ecdng c\u1ea7n gi\u1eef nguy\u00ean;<\/li>\n<li>M\u1ed9t b\u00ean c\u00f3 l\u1ecbch s\u1eed t\u00edn d\u1ee5ng, h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c \u0111\u1ea5u th\u1ea7u c\u1ea7n b\u1ea3o to\u00e0n;<\/li>\n<li>C\u01a1 c\u1ea5u s\u1edf h\u1eefu c\u00f3 m\u1ed9t b\u00ean r\u00f5 r\u00e0ng chi\u1ebfm \u01b0u th\u1ebf;<\/li>\n<li>Mu\u1ed1n r\u00fat ng\u1eafn th\u1eddi gian v\u00e0 gi\u1ea3m chi ph\u00ed th\u1ee7 t\u1ee5c.<\/li>\n<\/ul>\n<p><strong>Ch\u1ecdn h\u1ee3p nh\u1ea5t khi:<\/strong><\/p>\n<ul>\n<li>C\u00e1c b\u00ean t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1ec1 quy m\u00f4 v\u00e0 mu\u1ed1n x\u00e2y d\u1ef1ng th\u01b0\u01a1ng hi\u1ec7u, ph\u00e1p nh\u00e2n trung l\u1eadp;<\/li>\n<li>Mu\u1ed1n thi\u1ebft k\u1ebf l\u1ea1i ho\u00e0n to\u00e0n c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u l\u1ec7, ng\u00e0nh ngh\u1ec1;<\/li>\n<li>Kh\u00f4ng b\u00ean n\u00e0o c\u00f3 gi\u1ea5y ph\u00e9p con ho\u1eb7c t\u00e0i s\u1ea3n ph\u00e1p l\u00fd \u0111\u1eb7c th\u00f9 c\u1ea7n gi\u1eef.<\/li>\n<\/ul>\n<p>Trong th\u1ef1c t\u1ebf, ph\u1ea7n l\u1edbn giao d\u1ecbch t\u1ea1i Vi\u1ec7t Nam ch\u1ecdn <strong>s\u00e1p nh\u1eadp<\/strong> v\u00ec chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i th\u1ea5p h\u01a1n nhi\u1ec1u &#8211; \u0111\u1eb7c bi\u1ec7t trong c\u00e1c ng\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0 x\u00e2y d\u1ef1ng, y t\u1ebf, gi\u00e1o d\u1ee5c, logistics.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quy\u1ebft \u0111\u1ecbnh gi\u1eefa s\u00e1p nh\u1eadp v\u00e0 h\u1ee3p nh\u1ea5t n\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a ra <strong>sau khi th\u1ea9m \u0111\u1ecbnh<\/strong>, kh\u00f4ng ph\u1ea3i tr\u01b0\u1edbc. Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ed1t h\u00ecnh th\u1ee9c t\u1eeb \u0111\u1ea7u v\u00ec l\u00fd do th\u01b0\u01a1ng hi\u1ec7u, r\u1ed3i ph\u00e1t hi\u1ec7n ph\u1ea3i xin l\u1ea1i h\u00e0ng lo\u1ea1t gi\u1ea5y ph\u00e9p con &#8211; chi ph\u00ed v\u00e0 th\u1eddi gian v\u01b0\u1ee3t xa d\u1ef1 ki\u1ebfn ban \u0111\u1ea7u.<\/p>\n<p>MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m h\u1ed7 tr\u1ee3:<\/p>\n<ul>\n<li>Th\u1ea9m \u0111\u1ecbnh ph\u00e1p l\u00fd, t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf c\u1ee7a c\u00e1c b\u00ean tham gia giao d\u1ecbch;<\/li>\n<li>T\u01b0 v\u1ea5n l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c l\u1ea1i t\u1ed1i \u01b0u v\u1ec1 thu\u1ebf, gi\u1ea5y ph\u00e9p v\u00e0 th\u1eddi gian;<\/li>\n<li>So\u1ea1n th\u1ea3o h\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp\/h\u1ee3p nh\u1ea5t, \u0111i\u1ec1u l\u1ec7 v\u00e0 b\u1ed9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p;<\/li>\n<li>\u0110\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o t\u1eadp trung kinh t\u1ebf v\u00e0 l\u1eadp h\u1ed3 s\u01a1 g\u1eedi \u1ee6y ban C\u1ea1nh tranh Qu\u1ed1c gia;<\/li>\n<li>X\u1eed l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf, ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 chuy\u1ec3n giao t\u00e0i s\u1ea3n, h\u1ee3p \u0111\u1ed3ng;<\/li>\n<li>H\u1ed7 tr\u1ee3 xin c\u1ea5p l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea5y ph\u00e9p con sau giao d\u1ecbch.<\/li>\n<\/ul>\n<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 20px 24px; margin: 30px 0;\">\n<div style=\"font-size: 24px; font-weight: bold; color: #222; margin-bottom: 18px;\">\u8054\u7cfb\u4fe1\u606f<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u5730\u5740\uff1a<\/strong> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u624b\u673a\/Zalo\uff1a<\/strong> 0903 963 163 \u00a0\u2013\u00a0 0903 428 622<\/div>\n<div style=\"font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u7535\u5b50\u90ae\u4ef6\uff1a<\/strong> man@man.net.vn<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_sap_nhap_va_hop_nhat\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 s\u00e1p nh\u1eadp v\u00e0 h\u1ee3p nh\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Sap_nhap_va_hop_nhat_khac_nhau_the_nao\"><\/span>S\u00e1p nh\u1eadp v\u00e0 h\u1ee3p nh\u1ea5t kh\u00e1c nhau th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>S\u00e1p nh\u1eadp: A + B \u2192 B, c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp gi\u1eef nguy\u00ean ph\u00e1p nh\u00e2n. H\u1ee3p nh\u1ea5t: A + B \u2192 C, t\u1ea1o ra ph\u00e1p nh\u00e2n ho\u00e0n to\u00e0n m\u1edbi v\u00e0 c\u00e1c c\u00f4ng ty b\u1ecb h\u1ee3p nh\u1ea5t \u0111\u1ec1u ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_bi_sap_nhap_co_phai_lam_thu_tuc_giai_the_khong\"><\/span>C\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp c\u00f3 ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng. C\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp chuy\u1ec3n sang t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd \u201c\u0111\u00e3 b\u1ecb s\u00e1p nh\u1eadp\u201d khi c\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd, kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 ri\u00eang.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"No_cua_cong_ty_bi_sap_nhap_ai_chiu\"><\/span>N\u1ee3 c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp ai ch\u1ecbu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f4ng ty nh\u1eadn s\u00e1p nh\u1eadp k\u1ebf th\u1eeba to\u00e0n b\u1ed9 quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5, kho\u1ea3n n\u1ee3 ch\u01b0a thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phai_thong_bao_cho_chu_no_trong_bao_lau\"><\/span>Ph\u1ea3i th\u00f4ng b\u00e1o cho ch\u1ee7 n\u1ee3 trong bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp ho\u1eb7c h\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u1ea5t c\u1ea3 ch\u1ee7 n\u1ee3 v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_phai_thong_bao_tap_trung_kinh_te\"><\/span>Khi n\u00e0o ph\u1ea3i th\u00f4ng b\u00e1o t\u1eadp trung kinh t\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi giao d\u1ecbch \u0111\u1ea1t m\u1ed9t trong c\u00e1c ng\u01b0\u1ee1ng t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 35\/2020\/N\u0110-CP \u2014 v\u1edbi doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng l\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n ho\u1eb7c t\u1ed5ng doanh thu t\u1eeb 3.000 t\u1ef7 \u0111\u1ed3ng, gi\u00e1 tr\u1ecb giao d\u1ecbch t\u1eeb 1.000 t\u1ef7 \u0111\u1ed3ng, ho\u1eb7c th\u1ecb ph\u1ea7n k\u1ebft h\u1ee3p t\u1eeb 20% tr\u1edf l\u00ean tr\u00ean th\u1ecb tr\u01b0\u1eddng li\u00ean quan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giay_phep_con_co_duoc_chuyen_sang_cong_ty_moi_khong\"><\/span>Gi\u1ea5y ph\u00e9p con c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00f4ng ty m\u1edbi kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>V\u1edbi h\u1ee3p nh\u1ea5t, c\u00f4ng ty h\u1ee3p nh\u1ea5t l\u00e0 ph\u00e1p nh\u00e2n m\u1edbi n\u00ean ph\u1ea3i xin l\u1ea1i to\u00e0n b\u1ed9 gi\u1ea5y ph\u00e9p con. V\u1edbi s\u00e1p nh\u1eadp, b\u00ean nh\u1eadn gi\u1eef nguy\u00ean gi\u1ea5y ph\u00e9p c\u1ee7a m\u00ecnh nh\u01b0ng gi\u1ea5y ph\u00e9p c\u1ee7a b\u00ean b\u1ecb s\u00e1p nh\u1eadp kh\u00f4ng t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n sang.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sap_nhap_co_ap_dung_cho_moi_loai_hinh_doanh_nghiep_khong\"><\/span>S\u00e1p nh\u1eadp c\u00f3 \u00e1p d\u1ee5ng cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>S\u00e1p nh\u1eadp v\u00e0 h\u1ee3p nh\u1ea5t \u00e1p d\u1ee5ng cho c\u00e1c c\u00f4ng ty theo Lu\u1eadt Doanh nghi\u1ec7p. Ri\u00eang chia v\u00e0 t\u00e1ch doanh nghi\u1ec7p ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t chuy\u00ean m\u00f4n b\u1edfi \u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean Ch\u1ee9c danh: S\u00e1ng l\u1eadp vi\u00ean &amp; CEO &#8211; MAN Master Accountant Network Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1: Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam Kinh nghi\u1ec7m: H\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh L\u01b0u \u00fd: N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6616,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,15,20],"tags":[],"class_list":["post-6614","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-kien-thuc-tai-cau-truc","category-tin-tuc-cap-nhat"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6614","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=6614"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6614\/revisions"}],"predecessor-version":[{"id":6617,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6614\/revisions\/6617"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6616"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}