{"id":29670,"date":"2023-12-07T07:47:27","date_gmt":"2023-12-07T07:47:27","guid":{"rendered":"https:\/\/masterskills.org\/blog\/doanh-nghiep-tu-nhan-proprietorship-la-gi-uu-diem-va-han-che.html"},"modified":"2023-12-23T06:10:11","modified_gmt":"2023-12-22T23:10:11","slug":"doanh-nghiep-tu-nhan-proprietorship-la-gi-uu-diem-va-han-che","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/doanh-nghiep-tu-nhan-proprietorship-la-gi-uu-diem-va-han-che.html","title":{"rendered":"Doanh nghi\u1ec7p t\u01b0 nh\u00e2n (Proprietorship) l\u00e0 g\u00ec? \u01afu \u0111i\u1ec3m v\u00e0 h\u1ea1n ch\u1ebf"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: IndiaMART)<\/p>\n<\/div>\n<\/div>\n

\u0110\u1ecbnh ngh\u0129a Doanh nghi\u1ec7p t\u01b0 nh\u00e2n (Proprietorship)<\/font><\/h3>\n

Doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/b> hay c\u00f2n g\u1ecdi l\u00e0 \u0111\u01a1n danh<\/b>: ti\u1ebfng Anh g\u1ecdi theo m\u1ed9t s\u1ed1 c\u00e1ch l\u00e0\u00a0proprietorship, sole proprietorship, hay\u00a0individual proprietorship.<\/p>\n

C\u0103n c\u1ee9 theo h\u00ecnh th\u1ee9c ph\u00e1p l\u00ed c\u1ee7a\u00a0doanh nghi\u1ec7p\u00a0v\u00e0 c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t s\u1edf h\u1eefu t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p, doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau: “Doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 doanh nghi\u1ec7p do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh v\u1ec1 m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.” (Theo Lu\u1eadt Doanh nghi\u1ec7p 2005<\/i>)<\/p>\n

M\u1ed7i c\u00e1 nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c quy\u1ec1n th\u00e0nh l\u1eadp m\u1ed9t doanh nghi\u1ec7p t\u01b0 nh\u00e2n. Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p. V\u1ec1 ph\u00e1p l\u00ed, doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n.\u00a0<\/p>\n

Trong doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u00ec ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 to\u00e0n quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, vi\u1ec7c s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 th\u1ec3 tr\u1ef1c ti\u1ebfp ho\u1eb7c thu\u00ea ng\u01b0\u1eddi kh\u00e1c qu\u1ea3n l\u00ed, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p thu\u00ea ng\u01b0\u1eddi kh\u00e1c l\u00e0m Gi\u00e1m \u0111\u1ed1c qu\u1ea3n l\u00ed doanh nghi\u1ec7p th\u00ec ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ph\u1ea3i \u0111\u0103ng k\u00ed v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00ed kinh doanh v\u00e0 v\u1eabn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/p>\n

\u01afu \u0111i\u1ec3m c\u1ee7a Doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/font><\/h3>\n

– Th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp \u0111\u01a1n gi\u1ea3n, d\u1ec5 d\u00e0ng<\/p>\n

– Kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t doanh nghi\u1ec7p t\u1ed1i \u0111a c\u1ee7a m\u1ed9t ch\u1ee7 s\u1edf h\u1eefu duy nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p. Ch\u1ee7 s\u1edf h\u1eefu c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea5t c\u1ea3 c\u00e1c v\u1ea5n \u0111\u1ec1 t\u1eeb t\u1ed5 ch\u1ee9c, \u0111i\u1ec1u h\u00e0nh, t\u0103ng gi\u1ea3m v\u1ed1n, s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn, thay \u0111\u1ed5i ng\u00e0nh h\u00e0ng kinh doanh theo \u00fd m\u00ecnh,…<\/p>\n

– Gi\u1ea3i th\u1ec3 d\u1ec5 d\u00e0ng, doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 th\u1ec3 b\u00e1n c\u01a1 s\u1edf kinh doanh c\u1ee7a m\u00ecnh cho b\u1ea5t k\u00ec ng\u01b0\u1eddi n\u00e0o h\u1ecd mu\u1ed1n v\u00e0o b\u1ea5t c\u1ee9 l\u00fac n\u00e0o theo gi\u00e1 h\u1ecd ch\u1ea5p nh\u1eadn.\u00a0<\/p>\n

Do \u0111\u00f3, doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 kh\u1ea3 n\u0103ng ra quy\u1ebft \u0111\u1ecbnh r\u1ea5t nhanh v\u00e0 r\u1ea5t linh ho\u1ea1t tr\u01b0\u1edbc s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a m\u00f4i tr\u01b0\u1eddng kinh doanh.<\/p>\n

H\u1ea1n ch\u1ebf c\u1ee7a Doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/font><\/h3>\n

– Kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00f4ng t\u00e1c \u0111i\u1ec1u h\u00e0nh ph\u1ee5 thu\u1ed9c v\u00e0o kinh nghi\u1ec7m c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p.<\/p>\n

– Doanh nghi\u1ec7p t\u01b0 nh\u00e2n ch\u1ec9 c\u00f3 th\u1ec3 huy \u0111\u1ed9ng v\u1ed1n t\u1eeb v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, v\u1ed1n t\u00edn d\u1ee5ng, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu v\u00e0 tr\u00e1i phi\u1ebfu.<\/p>\n

Ph\u00e2n bi\u1ec7t Doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Kinh doanh theo Ngh\u1ecb \u0111\u1ecbnh 66\/H\u0110BT 1992<\/font><\/h3>\n

Cho \u0111\u1ebfn nay \u1edf n\u01b0\u1edbc ta, do ch\u1ec9 doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edbi \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ho\u1eb7c th\u1eeba nh\u1eadn l\u00e0 doanh nghi\u1ec7p n\u00ean c\u00f2n c\u00f3 nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c c\u0169ng ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng kh\u00f4ng ho\u1eb7c ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 doanh nghi\u1ec7p.<\/p>\n

Nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng kinh doanh n\u00e0y d\u00f9 l\u00e0 c\u00e1 nh\u00e2n hay nh\u00f3m ng\u01b0\u1eddi \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh \u1edf Ngh\u1ecb \u0111\u1ecbnh 66\/H\u0110BT ng\u00e0y 02.03.1992 c\u1ee7a H\u1ed9i \u0111\u1ed3ng b\u1ed9 tr\u01b0\u1edfng v\u1ec1 c\u00e1 nh\u00e2n v\u00e0 nh\u00f3m kinh doanh c\u00f3 v\u1ed1n th\u1ea5p h\u01a1n v\u1ed1n ph\u00e1p \u0111\u1ecbnh qui \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 221\/H\u0110BT ng\u00e0y 23.07.1991.<\/p>\n

Gi\u1ed1ng nhau: Doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh doanh theo Ngh\u1ecb \u0111\u1ecbnh 66\/H\u0110BT \u0111\u1ec1u kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00f3 qui m\u00f4 t\u01b0\u01a1ng \u0111\u1ed1i nh\u1ecf g\u1ecdn.<\/p>\n

Tuy nhi\u00ean, hai h\u00ecnh th\u1ee9c kinh doanh n\u00e0y c\u0169ng c\u00f3 nhi\u1ec1u \u0111i\u1ec3m\u00a0kh\u00e1c nhau\u00a0c\u01a1 b\u1ea3n, c\u1ee5 th\u1ec3 trong b\u1ea3ng sau:<\/p>\n

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DOANH NGHI\u1ec6P T\u01af NH\u00c2N\u00a0<\/b><\/p>\n<\/td>\n

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KINH DOANH THEO\u00a0<\/b><\/p>\n

NGH\u1eca \u0110\u1ecaNH 66\/H\u0110BT<\/b><\/p>\n<\/td>\n<\/tr>\n

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\u0110\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi Lu\u1eadt doanh nghi\u1ec7p 2005<\/p>\n<\/td>\n

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Ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 v\u1ed1n \u0111\u1ec3 tr\u1edf th\u00e0nh doanh nghi\u1ec7p t\u01b0 nh\u00e2n, b\u1ecb chi ph\u1ed1i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 66\/H\u0110BT v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh, quy\u1ebft \u0111\u1ecbnh kh\u00e1c c\u00f3 li\u00ean quan.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

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C\u00f3 con d\u1ea5u ri\u00eang, ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p<\/p>\n<\/td>\n

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Qui m\u00f4 g\u1ecdn nh\u1eb9, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n, kh\u00f4ng c\u00f3 con d\u1ea5u, ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a ch\u1ee7 h\u1ed9\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

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M\u1ed9t c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu duy nh\u1ea5t<\/p>\n<\/td>\n

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Ch\u1ee7 s\u1edf h\u1eefu c\u00f3 th\u1ec3 l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam ho\u1eb7c m\u1ed9t nh\u00f3m ng\u01b0\u1eddi ho\u1eb7c m\u1ed9t h\u1ed9 gia \u0111\u00ecnh l\u00e0m ch\u1ee7\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

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Kh\u00f4ng b\u1ecb h\u1ea1n ch\u1ebf s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00ed kinh doanh, c\u00f3 th\u1ec3 m\u1edf chi nh\u00e1nh ho\u1eb7c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u1edbi \u0111i\u1ec1u ki\u1ec7n chi nh\u00e1nh ho\u1eb7c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00ed theo lu\u1eadt \u0111\u1ecbnh<\/p>\n<\/td>\n

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Ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u0103ng k\u00ed m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c<\/p>\n<\/td>\n<\/tr>\n

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N\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<\/td>\n

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N\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Nh\u01b0 v\u1eady, theo c\u00e1c qui \u0111\u1ecbnh lu\u1eadt ph\u00e1p, doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 nhi\u1ec1u l\u1ee3i th\u1ebf h\u01a1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3. Tuy nhi\u00ean, \u1edf Vi\u1ec7t Nam s\u1ed1 l\u01b0\u1ee3ng h\u1ed9 kinh doanh chi\u1ebfm t\u1ec9 l\u1ec7 l\u1edbn so v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n.\u00a0<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Qu\u1ea3n tr\u1ecb kinh doanh, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Doanh nghi\u1ec7p t\u01b0 nh\u00e2n (ti\u1ebfng Anh: Proprietorship) l\u00e0 doanh nghi\u1ec7p do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh, theo \u0111\u00f3 lo\u1ea1i h\u00ecnh n\u00e0y c\u0169ng c\u00f3 nh\u1eefng \u01b0u \u0111i\u1ec3m v\u00e0 h\u1ea1n ch\u1ebf c\u1ea7n ph\u1ea3i ch\u00fa \u00fd.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/29670"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=29670"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/29670\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=29670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=29670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=29670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}