{"id":59965,"date":"2023-10-27T15:44:57","date_gmt":"2023-10-27T06:44:57","guid":{"rendered":"https:\/\/monolith.law\/vi\/?p=59965"},"modified":"2023-11-07T09:54:30","modified_gmt":"2023-11-07T00:54:30","slug":"business-succession-ma-merit","status":"publish","type":"post","link":"https:\/\/monolith.law\/vi\/general-corporate\/business-succession-ma-merit","title":{"rendered":"\u01afu \u0111i\u1ec3m v\u00e0 quy tr\u00ecnh th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebf th\u1eeba doanh nghi\u1ec7p th\u00f4ng qua M&amp;A"},"content":{"rendered":"\n<p>T\u1ea1i Nh\u1eadt B\u1ea3n, n\u01a1i c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111ang \u0111au \u0111\u1ea7u v\u1edbi v\u1ea5n \u0111\u1ec1 k\u1ebf th\u1eeba kinh doanh. V\u1eady theo lu\u1eadt ph\u00e1p Nh\u1eadt B\u1ea3n, h\u00ecnh th\u1ee9c k\u1ebf th\u1eeba kinh doanh n\u00e0o \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u c\u00e1c h\u00ecnh th\u1ee9c n\u00e0y c\u00f9ng v\u1edbi nh\u1eefng l\u1ee3i \u00edch v\u00e0 bi\u1ec7n ph\u00e1p ph\u00e1p l\u00fd li\u00ean quan.<\/p>\n\n\n\n<p>Khi nghe \u0111\u1ebfn &#8220;k\u1ebf th\u1eeba kinh doanh&#8221;, b\u1ea1n c\u00f3 th\u1ec3 t\u01b0\u1edfng t\u01b0\u1ee3ng \u0111\u1ebfn vi\u1ec7c k\u1ebf th\u1eeba kinh doanh cho con c\u00e1i ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd. Tuy nhi\u00ean, vi\u1ec7c k\u1ebf th\u1eeba kinh doanh cho ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi th\u00e2n c\u0169ng c\u00f3 th\u1ec3 x\u1ea3y ra. \u0110\u1eb7c bi\u1ec7t, trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ec7nh vi\u1ec7n (ph\u00f2ng kh\u00e1m), ch\u1ec9 c\u00f3 nh\u1eefng ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 nh\u01b0 b\u00e1c s\u0129 ho\u1eb7c nha s\u0129 m\u1edbi c\u00f3 th\u1ec3 k\u1ebf th\u1eeba kinh doanh. Do \u0111\u00f3, n\u1ebfu con c\u00e1i ho\u1eb7c ng\u01b0\u1eddi th\u00e2n kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, h\u1ecd s\u1ebd ph\u1ea3i k\u1ebf th\u1eeba kinh doanh cho ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi th\u00e2n.<\/p>\n\n\n\n<p>Khi k\u1ebf th\u1eeba kinh doanh cho ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi th\u00e2n, c\u00f3 r\u1ea5t nhi\u1ec1u v\u1ea5n \u0111\u1ec1 c\u1ea7n xem x\u00e9t nh\u01b0 vi\u1ec7c k\u1ebf th\u1eeba nh\u00e2n vi\u00ean ho\u1eb7c \u0111\u1ed1i t\u00e1c giao d\u1ecbch ch\u00ednh. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00e1ch th\u1ee9c k\u1ebf th\u1eeba c\u1ed5 ph\u1ea7n c\u0169ng r\u1ea5t quan tr\u1ecdng. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u v\u1ec1 &#8220;M&amp;A&#8221;.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/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:\/\/monolith.law\/vi\/general-corporate\/business-succession-ma-merit\/#Su_khac_biet_giua_M_A_va_Su_ke_thua_doanh_nghiep\" title=\"S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa M&amp;A v\u00e0 S\u1ef1 k\u1ebf th\u1eeba doanh nghi\u1ec7p\">S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa M&amp;A v\u00e0 S\u1ef1 k\u1ebf th\u1eeba doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/business-succession-ma-merit\/#M_A_la_gi\" title=\"M&amp;A l\u00e0 g\u00ec\">M&amp;A l\u00e0 g\u00ec<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/business-succession-ma-merit\/#Quyen_ke_nghiep_kinh_doanh_la_gi\" title=\"Quy\u1ec1n k\u1ebf nghi\u1ec7p kinh doanh l\u00e0 g\u00ec\">Quy\u1ec1n k\u1ebf nghi\u1ec7p kinh doanh l\u00e0 g\u00ec<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/business-succession-ma-merit\/#Loi_ich_cua_viec_tiep_noi_doanh_nghiep_thong_qua_M_A\" title=\"L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c ti\u1ebfp n\u1ed1i doanh nghi\u1ec7p th\u00f4ng qua M&amp;A\">L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c ti\u1ebfp n\u1ed1i doanh nghi\u1ec7p th\u00f4ng qua M&amp;A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/business-succession-ma-merit\/#Bien_phap_phap_ly_khi_tien_hanh_ke_thua_doanh_nghiep_thong_qua_M_A\" title=\"Bi\u1ec7n ph\u00e1p ph\u00e1p l\u00fd khi ti\u1ebfn h\u00e0nh k\u1ebf th\u1eeba doanh nghi\u1ec7p th\u00f4ng qua M&amp;A\">Bi\u1ec7n ph\u00e1p ph\u00e1p l\u00fd khi ti\u1ebfn h\u00e0nh k\u1ebf th\u1eeba doanh nghi\u1ec7p th\u00f4ng qua M&amp;A<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/business-succession-ma-merit\/#Thua_ke_co_phieu\" title=\"Th\u1eeba k\u1ebf c\u1ed5 phi\u1ebfu\">Th\u1eeba k\u1ebf c\u1ed5 phi\u1ebfu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/business-succession-ma-merit\/#Bien_phap_doi_pho_voi_phan_thua_ke\" title=\"Bi\u1ec7n ph\u00e1p \u0111\u1ed1i ph\u00f3 v\u1edbi ph\u1ea7n th\u1eeba k\u1ebf\">Bi\u1ec7n ph\u00e1p \u0111\u1ed1i ph\u00f3 v\u1edbi ph\u1ea7n th\u1eeba k\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/business-succession-ma-merit\/#Quan_ly_lao_dong\" title=\"Qu\u1ea3n l\u00fd lao \u0111\u1ed9ng\">Qu\u1ea3n l\u00fd lao \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/business-succession-ma-merit\/#Thua_ke_quan_he_hop_dong\" title=\"Th\u1eeba k\u1ebf quan h\u1ec7 h\u1ee3p \u0111\u1ed3ng\">Th\u1eeba k\u1ebf quan h\u1ec7 h\u1ee3p \u0111\u1ed3ng<\/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:\/\/monolith.law\/vi\/general-corporate\/business-succession-ma-merit\/#Tom_tat\" title=\"T\u00f3m t\u1eaft\">T\u00f3m t\u1eaft<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Su_khac_biet_giua_M_A_va_Su_ke_thua_doanh_nghiep\"><\/span>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa M&amp;A v\u00e0 S\u1ef1 k\u1ebf th\u1eeba doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ea7u ti\u00ean, M&amp;A v\u00e0 S\u1ef1 chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p l\u00e0 hai kh\u00e1i ni\u1ec7m kh\u00e1c nhau. Tr\u01b0\u1edbc h\u1ebft, ch\u00fang t\u00f4i s\u1ebd gi\u1ea3i th\u00edch v\u1ec1 \u00fd ngh\u0129a c\u1ee7a t\u1eebng kh\u00e1i ni\u1ec7m v\u00e0 m\u1ed1i quan h\u1ec7 gi\u1eefa ch\u00fang.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"M_A_la_gi\"><\/span>M&amp;A l\u00e0 g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/Monolith.law\/wp-content\/uploads\/2021\/01\/business-succession-ma-meri1.jpg\" alt=\"\" class=\"wp-image-27490\" \/><\/figure>\n\n\n\n<p>M&amp;A l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a Mergers &amp; Acquisition, ngh\u0129a \u0111en l\u00e0 &#8220;S\u00e1p nh\u1eadp v\u00e0 Mua l\u1ea1i&#8221;. M\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, M&amp;A l\u00e0 vi\u1ec7c chuy\u1ec3n giao quy\u1ec1n \u0111i\u1ec1u h\u00e0nh c\u1ee7a m\u1ed9t c\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c kinh doanh cho m\u1ed9t b\u00ean th\u1ee9 ba. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p M&amp;A bao g\u1ed3m c\u00e1c th\u1ee7 t\u1ee5c t\u00e1i t\u1ed5 ch\u1ee9c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n nh\u01b0 th\u1ee7 t\u1ee5c s\u00e1p nh\u1eadp, c\u0169ng nh\u01b0 vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng ri\u00eang l\u1ebb gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua.<\/p>\n\n\n\n<p>Vi\u1ec7c s\u00e1p nh\u1eadp nh\u01b0 m\u1ed9t h\u00ecnh th\u1ee9c t\u00e1i t\u1ed5 ch\u1ee9c t\u1ed5 ch\u1ee9c \u0111\u00f2i h\u1ecfi ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ph\u1ee9c t\u1ea1p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, do \u0111\u00f3, n\u00f3 ch\u1ee7 y\u1ebfu d\u00e0nh cho c\u00e1c c\u00f4ng ty l\u1edbn. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c nh\u1ecf nh\u01b0 b\u1ec7nh vi\u1ec7n th\u1ef1c hi\u1ec7n M&amp;A, vi\u1ec7c s\u1eed d\u1ee5ng chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n l\u00e0 ph\u1ed5 bi\u1ebfn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quyen_ke_nghiep_kinh_doanh_la_gi\"><\/span>Quy\u1ec1n k\u1ebf nghi\u1ec7p kinh doanh l\u00e0 g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ng\u01b0\u1ee3c l\u1ea1i, quy\u1ec1n k\u1ebf nghi\u1ec7p kinh doanh l\u00e0 vi\u1ec7c chuy\u1ec3n giao doanh nghi\u1ec7p cho ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd hi\u1ec7n t\u1ea1i. Quy\u1ec1n k\u1ebf nghi\u1ec7p kinh doanh kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c \u0111\u1ecbnh r\u00f5 ngh\u0129a, m\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 vi\u1ec7c chuy\u1ec3n giao v\u1ecb tr\u00ed gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh cho ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m khi ng\u01b0\u1eddi qu\u1ea3n l\u00fd ngh\u1ec9 h\u01b0u.<\/p>\n\n\n\n<p>Do \u0111\u00f3, quy\u1ec1n k\u1ebf nghi\u1ec7p kinh doanh kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u00e0 M&amp;A. M&amp;A ch\u1ec9 l\u00e0 m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ec1n k\u1ebf nghi\u1ec7p kinh doanh.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5 v\u1ec1 quy\u1ec1n k\u1ebf nghi\u1ec7p kinh doanh kh\u00f4ng ph\u1ea3i l\u00e0 M&amp;A bao g\u1ed3m vi\u1ec7c ch\u1ecdn ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m l\u00e0m gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh m\u00e0 kh\u00f4ng c\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n. Ngo\u00e0i ra, khi th\u1ef1c hi\u1ec7n quy\u1ec1n k\u1ebf nghi\u1ec7p kinh doanh th\u00f4ng qua di ch\u00fac, v\u00ec n\u00f3 kh\u00f4ng d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng, n\u00ean n\u00f3 kh\u00f4ng ch\u00ednh x\u00e1c l\u00e0 M&amp;A.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Loi_ich_cua_viec_tiep_noi_doanh_nghiep_thong_qua_M_A\"><\/span>L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c ti\u1ebfp n\u1ed1i doanh nghi\u1ec7p th\u00f4ng qua M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/Monolith.law\/wp-content\/uploads\/2021\/01\/business-succession-ma-merit2.jpg\" alt=\"\" class=\"wp-image-27491\" \/><\/figure>\n\n\n\n<p>G\u1ea7n \u0111\u00e2y, v\u1edbi b\u1ed1i c\u1ea3nh l\u00e3o h\u00f3a c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u0169ng nh\u01b0 b\u1ec7nh vi\u1ec7n v\u00e0 thi\u1ebfu h\u1ee5t ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m, c\u00e1ch th\u1ee9c ti\u1ebfp n\u1ed1i doanh nghi\u1ec7p \u0111ang thu h\u00fat s\u1ef1 ch\u00fa \u00fd. C\u00f3 nh\u1eefng doanh nghi\u1ec7p kh\u00f4ng c\u00f3 l\u1ef1a ch\u1ecdn kh\u00e1c ngo\u00e0i vi\u1ec7c ph\u1ea3i \u0111\u00f3ng c\u1eeda n\u1ebfu kh\u00f4ng th\u1ec3 ti\u1ebfp n\u1ed1i doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 \u00fd ngh\u0129a x\u00e3 h\u1ed9i ho\u1eb7c \u0111ang x\u1eed l\u00fd c\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn, th\u00ec th\u01b0\u1eddng n\u00ean xem x\u00e9t vi\u1ec7c ti\u1ebfp t\u1ee5c doanh nghi\u1ec7p. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00f3 th\u1ec3 c\u00f3 t\u00ecnh hu\u1ed1ng m\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd hi\u1ec7n t\u1ea1i v\u1eabn gi\u1eef c\u1ed5 phi\u1ebfu, ch\u1ec9 chuy\u1ec3n giao v\u1ecb tr\u00ed gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh cho ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m, ho\u1eb7c c\u00f3 th\u1ec3 chuy\u1ec3n giao t\u1ea5t c\u1ea3, bao g\u1ed3m c\u1ea3 c\u1ed5 phi\u1ebfu, cho ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m.<\/p>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n giao t\u1ea5t c\u1ea3, bao g\u1ed3m c\u1ed5 phi\u1ebfu, cho ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m nh\u01b0 sau, c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n &#8220;chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu&#8221;. Ngo\u00e0i ra, n\u1ebfu kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m, c\u00f3 th\u1ec3 chuy\u1ec3n giao doanh nghi\u1ec7p cho c\u00f4ng ty mua th\u00f4ng qua M&amp;A, v\u1edbi s\u1ef1 gi\u1edbi thi\u1ec7u c\u1ee7a c\u00f4ng ty m\u00f4i gi\u1edbi M&amp;A ho\u1eb7c ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n<p>L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c b\u00e1n doanh nghi\u1ec7p th\u00f4ng qua M&amp;A cho ph\u00eda b\u00e1n h\u00e0ng nh\u01b0 sau:<\/p>\n\n\n\n<ul>\n<li>Gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m<\/li>\n\n\n\n<li>Duy tr\u00ec vi\u1ec7c l\u00e0m cho nh\u00e2n vi\u00ean<\/li>\n\n\n\n<li>C\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c b\u00e1n<\/li>\n<\/ul>\n\n\n\n<p>N\u1ebfu b\u1ea1n b\u00e1n doanh nghi\u1ec7p cho doanh nghi\u1ec7p kh\u00e1c th\u00f4ng qua M&amp;A, b\u1ea1n kh\u00f4ng c\u1ea7n ph\u1ea3i ch\u1ecdn v\u00e0 \u0111\u00e0o t\u1ea1o ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a ng\u01b0\u1eddi s\u00e1ng l\u1eadp doanh nghi\u1ec7p t\u1eeb \u0111\u1ea7u, kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng d\u1ec5 d\u00e0ng t\u00ecm th\u1ea5y ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m v\u01b0\u1ee3t qua kh\u1ea3 n\u0103ng c\u1ee7a m\u00ecnh. Ngo\u00e0i ra, c\u00f3 th\u1ec3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p b\u1ecb t\u1eeb ch\u1ed1i ngay c\u1ea3 khi mu\u1ed1n chuy\u1ec3n giao doanh nghi\u1ec7p cho con c\u00e1i.<\/p>\n\n\n\n<p>N\u1ebfu b\u1ea1n mu\u1ed1n ti\u1ebfp t\u1ee5c doanh nghi\u1ec7p m\u00e0 kh\u00f4ng c\u00f3 ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m, b\u1ea1n c\u00f3 th\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y b\u1eb1ng c\u00e1ch b\u00e1n doanh nghi\u1ec7p cho doanh nghi\u1ec7p kh\u00e1c.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, vi\u1ec7c ti\u1ebfp t\u1ee5c doanh nghi\u1ec7p th\u00f4ng qua M&amp;A c\u00f3 th\u1ec3 t\u0103ng kh\u1ea3 n\u0103ng b\u1ea3o v\u1ec7 vi\u1ec7c l\u00e0m cho nh\u00e2n vi\u00ean. Tuy nhi\u00ean, vi\u1ec7c vi\u1ec7c l\u00e0m c\u1ee7a nh\u00e2n vi\u00ean c\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 ho\u00e0n to\u00e0n hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p M&amp;A n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Ch\u00fang t\u00f4i s\u1ebd gi\u1ea3i th\u00edch chi ti\u1ebft v\u1ec1 m\u1eb7t qu\u1ea3n l\u00fd lao \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0y sau.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, m\u1ed9t l\u1ee3i \u00edch kh\u00e1c l\u00e0 n\u1ebfu b\u1ea1n chuy\u1ec3n giao c\u1ed5 phi\u1ebfu cho b\u00ean mua th\u00f4ng qua M&amp;A, ng\u01b0\u1eddi qu\u1ea3n l\u00fd l\u00e0 c\u1ed5 \u0111\u00f4ng c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bien_phap_phap_ly_khi_tien_hanh_ke_thua_doanh_nghiep_thong_qua_M_A\"><\/span>Bi\u1ec7n ph\u00e1p ph\u00e1p l\u00fd khi ti\u1ebfn h\u00e0nh k\u1ebf th\u1eeba doanh nghi\u1ec7p th\u00f4ng qua M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vi\u1ec7c ti\u1ebfn h\u00e0nh k\u1ebf th\u1eeba doanh nghi\u1ec7p th\u00f4ng qua M&amp;A c\u00f3 nhi\u1ec1u l\u1ee3i \u00edch nh\u01b0 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 thi\u1ebfu ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m. Do \u0111\u00f3, d\u1ef1 ki\u1ebfn trong t\u01b0\u01a1ng lai, vi\u1ec7c n\u00e0y s\u1ebd ti\u1ebfp t\u1ee5c t\u0103ng. V\u00ec v\u1eady, ch\u00fang t\u00f4i s\u1ebd gi\u1ea3i th\u00edch nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd khi th\u1ef1c hi\u1ec7n k\u1ebf th\u1eeba doanh nghi\u1ec7p d\u01b0\u1edbi h\u00ecnh th\u1ee9c M&amp;A.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thua_ke_co_phieu\"><\/span>Th\u1eeba k\u1ebf c\u1ed5 phi\u1ebfu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n giao ho\u00e0n to\u00e0n c\u00f4ng ty cho b\u00ean th\u1ee9 ba th\u00f4ng qua M&amp;A, ph\u01b0\u01a1ng ph\u00e1p chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. C\u1ed5 phi\u1ebfu l\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t ch\u00ednh c\u1ee7a c\u00f4ng ty, do \u0111\u00f3, khi ch\u00fang \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng cho b\u00ean mua l\u00e0 b\u00ean th\u1ee9 ba, c\u00f4ng ty ho\u00e0n to\u00e0n tho\u00e1t kh\u1ecfi quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd ban \u0111\u1ea7u v\u00e0 chuy\u1ec3n sang b\u00ean mua.<\/p>\n\n\n\n<p>V\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p khi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu trong M&amp;A l\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ghi ch\u00e9p ai l\u00e0 c\u1ed5 \u0111\u00f4ng trong c\u00f4ng ty. Theo lu\u1eadt c\u00f4ng ty Nh\u1eadt B\u1ea3n, vi\u1ec7c t\u1ea1o danh s\u00e1ch c\u1ed5 \u0111\u00f4ng l\u00e0 b\u1eaft bu\u1ed9c, nh\u01b0ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh ni\u00eam y\u1ebft, vi\u1ec7c kh\u00f4ng chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 danh s\u00e1ch c\u1ed5 \u0111\u00f4ng l\u1ea1i kh\u00e1 ph\u1ed5 bi\u1ebfn.<\/p>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng t\u1eeb l\u00e2u ho\u1eb7c l\u00e0 doanh nghi\u1ec7p gia \u0111\u00ecnh, vi\u1ec7c c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c s\u1edf h\u1eefu r\u1ea3i r\u00e1c b\u1edfi gia \u0111\u00ecnh v\u00e0 b\u1ea1n b\u00e8 kh\u00f4ng ph\u1ea3i l\u00e0 hi\u1ebfm. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi mua c\u1ed5 phi\u1ebfu ban \u0111\u1ea7u \u0111\u00e3 qua \u0111\u1eddi v\u00e0 di s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n chia.<\/p>\n\n\n\n<p>Khi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, tr\u01b0\u1edbc h\u1ebft, b\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh &#8220;ai&#8221; \u0111ang s\u1edf h\u1eefu &#8220;bao nhi\u00eau&#8221; c\u1ed5 phi\u1ebfu. N\u1ebfu c\u00f4ng ty kh\u00f4ng ghi ch\u00e9p vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu cho b\u00ean th\u1ee9 ba v\u00e0 kh\u00f4ng bi\u1ebft \u0111\u00e3 chuy\u1ec3n cho ai, th\u00ec vi\u1ec7c M&amp;A th\u00f4ng qua chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu s\u1ebd kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ebfu b\u1ea1n mu\u1ed1n th\u1ef1c hi\u1ec7n s\u1ef1 k\u1ebf th\u1eeba kinh doanh, b\u1ea1n s\u1ebd ph\u1ea3i ch\u1ecdn chuy\u1ec3n giao kinh doanh.<\/p>\n\n\n\n<p>V\u1ec1 l\u1ee3i \u00edch v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a vi\u1ec7c chuy\u1ec3n giao kinh doanh, ch\u00fang t\u00f4i \u0111\u00e3 gi\u1ea3i th\u00edch chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30b5\u30a4\u30c8\uff08\u30d9\u30c8\u30ca\u30e0\u8a9e\uff09 wp-block-embed-\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30b5\u30a4\u30c8\uff08\u30d9\u30c8\u30ca\u30e0\u8a9e\uff09\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"bAUSpEPzuG\"><a href=\"https:\/\/monolith.law\/vi\/general-corporate\/business-transfer-company-split\">\u01afu v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ea7n bi\u1ebft v\u1ec1 &#8216;Chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p&#8217; v\u00e0 &#8216;Ph\u00e2n chia c\u00f4ng ty&#8217;<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;\u01afu v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ea7n bi\u1ebft v\u1ec1 &#8216;Chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p&#8217; v\u00e0 &#8216;Ph\u00e2n chia c\u00f4ng ty&#8217;&#8221; &#8212; \u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30b5\u30a4\u30c8\uff08\u30d9\u30c8\u30ca\u30e0\u8a9e\uff09\" src=\"https:\/\/monolith.law\/vi\/general-corporate\/business-transfer-company-split\/embed#?secret=hw3PDOHi5M#?secret=bAUSpEPzuG\" data-secret=\"bAUSpEPzuG\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Ngo\u00e0i ra, ngay c\u1ea3 khi c\u1ed5 \u0111\u00f4ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh, n\u1ebfu ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu, c\u0169ng c\u00f3 r\u1ee7i ro h\u1ecd s\u1ebd kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu. Do \u0111\u00f3, khi s\u1eed d\u1ee5ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu nh\u01b0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p M&amp;A, b\u1ea1n c\u1ea7n x\u00e1c nh\u1eadn tr\u01b0\u1edbc li\u1ec7u c\u1ed5 \u0111\u00f4ng hi\u1ec7n t\u1ea1i c\u00f3 \u0111\u1ed3ng \u00fd v\u1edbi vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu hay kh\u00f4ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bien_phap_doi_pho_voi_phan_thua_ke\"><\/span>Bi\u1ec7n ph\u00e1p \u0111\u1ed1i ph\u00f3 v\u1edbi ph\u1ea7n th\u1eeba k\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/Monolith.law\/wp-content\/uploads\/2021\/01\/business-succession-ma-merit3-1.jpg\" alt=\"\" class=\"wp-image-27493\" \/><\/figure>\n\n\n\n<p>Ph\u1ea7n th\u1eeba k\u1ebf, hay c\u00f2n g\u1ecdi l\u00e0 ph\u1ea7n di s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o theo ph\u00e1p lu\u1eadt cho m\u1ed9t ph\u1ea7n ng\u01b0\u1eddi th\u1eeba k\u1ebf h\u1ee3p ph\u00e1p. V\u00ed d\u1ee5, ngay c\u1ea3 khi c\u00f3 di ch\u00fac n\u00f3i r\u1eb1ng &#8220;T\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n th\u1eeba k\u1ebf s\u1ebd thu\u1ed9c v\u1ec1 A&#8221;, ng\u01b0\u1eddi th\u1eeba k\u1ebf h\u1ee3p ph\u00e1p (kh\u00f4ng bao g\u1ed3m anh ch\u1ecb em c\u1ee7a ng\u01b0\u1eddi \u0111\u00e3 m\u1ea5t) c\u00f3 th\u1ec3 y\u00eau c\u1ea7u s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ph\u1ea7n th\u1eeba k\u1ebf tr\u01b0\u1edbc di ch\u00fac.<\/p>\n\n\n\n<p>Quy\u1ec1n y\u00eau c\u1ea7u s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ph\u1ea7n th\u1eeba k\u1ebf n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 quy\u1ec1n y\u00eau c\u1ea7u s\u1ed1 ti\u1ec1n vi ph\u1ea1m ph\u1ea7n th\u1eeba k\u1ebf. Quy\u1ec1n y\u00eau c\u1ea7u gi\u1ea3m b\u1edbt ph\u1ea7n th\u1eeba k\u1ebf tr\u01b0\u1edbc \u0111\u00e2y t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi quy\u1ec1n y\u00eau c\u1ea7u s\u1ed1 ti\u1ec1n vi ph\u1ea1m ph\u1ea7n th\u1eeba k\u1ebf. Quy\u1ec1n y\u00eau c\u1ea7u gi\u1ea3m b\u1edbt ph\u1ea7n th\u1eeba k\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng quy\u1ec1n y\u00eau c\u1ea7u s\u1ed1 ti\u1ec1n vi ph\u1ea1m ph\u1ea7n th\u1eeba k\u1ebf theo Lu\u1eadt th\u1eeba k\u1ebf s\u1eeda \u0111\u1ed5i \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o th\u00e1ng 7 n\u0103m 2019 (n\u0103m 2019 theo l\u1ecbch Gregory).<\/p>\n\n\n\n<p>Vi\u1ec7c k\u1ebf th\u1eeba doanh nghi\u1ec7p cho m\u1ed9t s\u1ed1 ng\u01b0\u1eddi trong gia \u0111\u00ecnh v\u00e0 ph\u1ea7n th\u1eeba k\u1ebf c\u00f3 m\u1ed1i quan h\u1ec7 r\u1ea5t s\u00e2u s\u1eafc. V\u00ed d\u1ee5, gi\u1ea3 s\u1eed ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p, t\u1ee9c l\u00e0 cha\/m\u1eb9, \u0111\u00e3 chuy\u1ec3n giao t\u1ea5t c\u1ea3 c\u1ed5 phi\u1ebfu c\u00f4ng ty v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m, t\u1ee9c l\u00e0 con trai c\u1ea3, th\u00f4ng qua di ch\u00fac ho\u1eb7c t\u1eb7ng qu\u00e0 khi c\u00f2n s\u1ed1ng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, theo lu\u1eadt d\u00e2n s\u1ef1, nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00e1c c\u00f3 th\u1ec3 th\u1ef1c thi quy\u1ec1n y\u00eau c\u1ea7u s\u1ed1 ti\u1ec1n vi ph\u1ea1m ph\u1ea7n th\u1eeba k\u1ebf \u0111\u1ed1i v\u1edbi con trai c\u1ea3, ng\u01b0\u1eddi \u0111\u00e3 th\u1eeba k\u1ebf t\u00e0i s\u1ea3n cho doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a quy\u1ec1n y\u00eau c\u1ea7u gi\u1ea3m b\u1edbt ph\u1ea7n th\u1eeba k\u1ebf tr\u01b0\u1edbc \u0111\u00e2y, khi th\u1ef1c thi quy\u1ec1n n\u00e0y, ng\u01b0\u1eddi ta c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea7n chung c\u1ee7a t\u00e0i s\u1ea3n \u0111ang \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u (nh\u01b0 c\u1ed5 phi\u1ebfu ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n). Tuy nhi\u00ean, sau khi s\u1eeda \u0111\u1ed5i Lu\u1eadt th\u1eeba k\u1ebf, ngay c\u1ea3 khi quy\u1ec1n y\u00eau c\u1ea7u s\u1ed1 ti\u1ec1n vi ph\u1ea1m ph\u1ea7n th\u1eeba k\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c thi, quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng, ch\u1ec9 c\u1ea7n thanh to\u00e1n s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ph\u1ea7n th\u1eeba k\u1ebf l\u00e0 \u0111\u1ee7.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, n\u1ebfu ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m c\u00f4ng ty ph\u1ea3i thanh to\u00e1n m\u1ed9t s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng cho nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00e1c, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t r\u00e0o c\u1ea3n l\u1edbn \u0111\u1ed1i v\u1edbi s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<p>Do \u0111\u00f3, khi ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f4ng ty mu\u1ed1n chuy\u1ec3n giao c\u1ed5 phi\u1ebfu c\u00f4ng ty ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n d\u00f9ng cho kinh doanh cho ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m, h\u1ecd c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n &#8220;bi\u1ec7n ph\u00e1p \u0111\u1ed1i ph\u00f3 v\u1edbi ph\u1ea7n th\u1eeba k\u1ebf&#8221;. C\u00f3 m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi ph\u1ea7n th\u1eeba k\u1ebf, nh\u01b0ng ph\u01b0\u01a1ng ph\u00e1p ch\u1eafc ch\u1eafn nh\u1ea5t l\u00e0 y\u00eau c\u1ea7u ng\u01b0\u1eddi th\u1eeba k\u1ebf h\u1ee3p ph\u00e1p, ng\u01b0\u1eddi c\u00f3 quy\u1ec1n th\u1eeba k\u1ebf, t\u1eeb b\u1ecf ph\u1ea7n th\u1eeba k\u1ebf c\u1ee7a m\u00ecnh khi c\u00f2n s\u1ed1ng.<\/p>\n\n\n\n<p>Vi\u1ec7c t\u1eeb b\u1ecf ph\u1ea7n th\u1eeba k\u1ebf khi c\u00f2n s\u1ed1ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1i T\u00f2a \u00e1n gia \u0111\u00ecnh. Trong qu\u00e1 tr\u00ecnh n\u00e0y, vi\u1ec7c t\u1eeb b\u1ecf d\u1ef1a tr\u00ean \u00fd ch\u00ed th\u1eadt s\u1ef1 c\u1ee7a ng\u01b0\u1eddi c\u00f3 quy\u1ec1n th\u1eeba k\u1ebf s\u1ebd \u0111\u01b0\u1ee3c xem x\u00e9t, do \u0111\u00f3, ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p, t\u1ee9c l\u00e0 cha\/m\u1eb9, c\u1ea7n gi\u1ea3i th\u00edch k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a vi\u1ec7c t\u1eeb b\u1ecf ph\u1ea7n th\u1eeba k\u1ebf v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd t\u1eeb ng\u01b0\u1eddi c\u00f3 quy\u1ec1n th\u1eeba k\u1ebf.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, khi t\u1eeb b\u1ecf ph\u1ea7n th\u1eeba k\u1ebf, T\u00f2a \u00e1n gia \u0111\u00ecnh c\u0169ng s\u1ebd x\u00e1c nh\u1eadn xem ng\u01b0\u1eddi c\u00f3 quy\u1ec1n th\u1eeba k\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ph\u1ea7n th\u1eeba k\u1ebf hay ch\u01b0a. Do \u0111\u00f3, vi\u1ec7c cung c\u1ea5p m\u1ed9t s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng ho\u1eb7c h\u1ed7 tr\u1ee3 h\u1ecdc ph\u00ed, chi ph\u00ed k\u1ebft h\u00f4n, v.v. cho ng\u01b0\u1eddi t\u1eeb b\u1ecf quy\u1ec1n th\u1eeba k\u1ebf c\u0169ng s\u1ebd c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quan_ly_lao_dong\"><\/span>Qu\u1ea3n l\u00fd lao \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/Monolith.law\/wp-content\/uploads\/2021\/01\/business-succession-ma-merit3.jpg\" alt=\"\" class=\"wp-image-27492\" \/><\/figure>\n\n\n\n<p>C\u00f3 l\u1ebd \u0111i\u1ec1u khi\u1ebfn b\u1ea1n lo l\u1eafng nh\u1ea5t khi l\u1ef1a ch\u1ecdn k\u1ebf th\u1eeba doanh nghi\u1ec7p th\u00f4ng qua M&amp;A l\u00e0 vi\u1ec7c l\u00e0m c\u1ee7a nh\u00e2n vi\u00ean. \u0110\u1ea7u ti\u00ean, m\u1ed9t trong nh\u1eefng l\u00fd do m\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u00ecm ki\u1ebfm k\u1ebf th\u1eeba doanh nghi\u1ec7p m\u00e0 kh\u00f4ng \u0111\u00f3ng c\u1eeda c\u00f4ng ty l\u00e0 v\u00ec h\u1ecd kh\u00f4ng mu\u1ed1n l\u1ea5y \u0111i c\u00f4ng vi\u1ec7c c\u1ee7a nh\u1eefng nh\u00e2n vi\u00ean \u0111\u00e3 ph\u1ee5c v\u1ee5 c\u00f4ng ty su\u1ed1t nhi\u1ec1u n\u0103m.<\/p>\n\n\n\n<p>T\u00ecnh tr\u1ea1ng vi\u1ec7c l\u00e0m c\u1ee7a nh\u00e2n vi\u00ean sau M&amp;A ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c ch\u1ecdn. Trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong M&amp;A c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Ngay c\u1ea3 khi c\u1ed5 \u0111\u00f4ng thay \u0111\u1ed5i, c\u00f4ng ty v\u1eabn ti\u1ebfp t\u1ee5c t\u1ed3n t\u1ea1i nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n\n\n\n<p>Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu b\u1ea1n ch\u1ecdn chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng. Chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p l\u00e0 ph\u01b0\u01a1ng ph\u00e1p b\u00e1n t\u1eebng t\u00e0i s\u1ea3n ho\u1eb7c doanh nghi\u1ec7p m\u00e0 c\u00f4ng ty s\u1edf h\u1eefu cho c\u00f4ng ty kh\u00e1c. Do \u0111\u00f3, c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf th\u1eeba ri\u00eang l\u1ebb \u0111\u1ec3 chuy\u1ec3n c\u00e1c m\u1ed1i quan h\u1ec7 h\u1ee3p \u0111\u1ed3ng sang c\u00f4ng ty nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n\n\n\n<p>\u0110i\u1ec1u n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, v\u00e0 \u0111\u1ec3 nh\u00e2n vi\u00ean ti\u1ebfp t\u1ee5c l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, c\u1ea7n ph\u1ea3i k\u00fd l\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi t\u1eebng nh\u00e2n vi\u00ean t\u1ea1i c\u00f4ng ty nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n\n\n\n<p>Do \u0111\u00f3, n\u1ebfu b\u1ea1n mu\u1ed1n b\u1ea3o v\u1ec7 vi\u1ec7c l\u00e0m c\u1ee7a nh\u00e2n vi\u00ean khi ch\u1ecdn chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p, b\u1ea1n c\u1ea7n \u0111\u00e0m ph\u00e1n \u0111\u1ec3 bao g\u1ed3m c\u00e1c m\u1ee5c sau trong h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p:<\/p>\n\n\n\n<ul>\n<li>K\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng m\u1edbi v\u1edbi t\u1ea5t c\u1ea3 nh\u00e2n vi\u00ean c\u1ee7a c\u00f4ng ty b\u00e1n h\u00e0ng v\u1edbi c\u00f4ng ty mua h\u00e0ng<\/li>\n\n\n\n<li>Kh\u00f4ng thay \u0111\u1ed5i \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c v\u00e0 n\u1ed9i dung c\u00f4ng vi\u1ec7c trong m\u1ed9t th\u1eddi gian sau chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thua_ke_quan_he_hop_dong\"><\/span>Th\u1eeba k\u1ebf quan h\u1ec7 h\u1ee3p \u0111\u1ed3ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi b\u1ea1n ch\u1ecdn chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, quan h\u1ec7 h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ed1i t\u00e1c giao d\u1ecbch s\u1ebd \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf c\u01a1 b\u1ea3n gi\u1ed1ng nh\u01b0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Tuy nhi\u00ean, t\u00f9y thu\u1ed9c v\u00e0o n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ed1i t\u00e1c giao d\u1ecbch, vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 l\u00fd do \u0111\u1ec3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng. V\u00ec l\u00fd do n\u00e0y, trong qu\u00e1 tr\u00ecnh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 due diligence (DD) di\u1ec5n ra tr\u01b0\u1edbc khi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, b\u1ea1n c\u1ea7n ph\u1ea3i ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c giao d\u1ecbch ch\u00ednh m\u00e0 b\u1ea1n mu\u1ed1n ti\u1ebfp t\u1ee5c quan h\u1ec7.<\/p>\n\n\n\n<p>Ng\u01b0\u1ee3c l\u1ea1i, trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p, quan h\u1ec7 giao d\u1ecbch v\u1edbi c\u00f4ng ty b\u00e1n h\u00e0ng kh\u00f4ng t\u1ef1 nhi\u00ean \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf. Quan h\u1ec7 giao d\u1ecbch m\u00e0 b\u1ea1n mu\u1ed1n th\u1eeba k\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua, ngo\u00e0i ra, b\u1ea1n c\u0169ng c\u1ea7n nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd ri\u00eang t\u1eeb \u0111\u1ed1i t\u00e1c giao d\u1ecbch.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tom_tat\"><\/span>T\u00f3m t\u1eaft<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ng\u00e0y c\u00e0ng c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ch\u1ecdn M&amp;A \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebf th\u1eeba doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty IT, vi\u1ec7c th\u1ef1c hi\u1ec7n M&amp;A c\u0169ng c\u00f3 th\u1ec3 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 ng\u01b0\u1eddi qu\u1ea3n l\u00fd EXIT. Ch\u00fang t\u00f4i \u0111\u00e3 gi\u1ea3i th\u00edch chi ti\u1ebft v\u1ec1 EXIT th\u00f4ng qua M&amp;A trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n<p><a href=\"https:\/\/monolith.law\/corporate\/exit-by-ipo-m-and-a\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/monolith.law\/corporate\/exit-by-ipo-m-and-a[ja]<\/a><\/p>\n\n\n\n<p>\u0110\u1ec3 th\u00e0nh c\u00f4ng trong vi\u1ec7c k\u1ebf th\u1eeba doanh nghi\u1ec7p, vi\u1ec7c chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng tr\u01b0\u1edbc \u0111\u00f3 l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u1ea3 c\u00f4ng ty mua v\u00e0 b\u00e1n. \u0110\u1eb7c bi\u1ec7t, quy tr\u00ecnh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Due Diligence (DD) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc th\u1ecfa thu\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng cu\u1ed1i c\u00f9ng r\u1ea5t quan tr\u1ecdng.<\/p>\n\n\n\n<p>Trong qu\u00e1 tr\u00ecnh Due Diligence v\u1ec1 ph\u00e1p l\u00fd, ch\u00fang t\u00f4i s\u1ebd ki\u1ec3m tra xem vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u00e1c h\u1ee3p \u0111\u1ed3ng giao d\u1ecbch ch\u00ednh v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c hay kh\u00f4ng, v\u00e0 x\u00e1c nh\u1eadn xem c\u00f3 r\u1ee7i ro ph\u00e1p l\u00fd n\u00e0o x\u1ea3y ra do M&amp;A hay kh\u00f4ng. K\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh Due Diligence n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong h\u1ee3p \u0111\u1ed3ng cu\u1ed1i c\u00f9ng.<\/p>\n\n\n\n<p>Vi\u1ec7c th\u1ef1c hi\u1ec7n nh\u1eefng quy tr\u00ecnh n\u00e0y m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c th\u01b0\u1eddng kh\u00f3 kh\u0103n ch\u1ec9 v\u1edbi nh\u00e2n vi\u00ean n\u1ed9i b\u1ed9. Do \u0111\u00f3, n\u1ebfu b\u1ea1n mu\u1ed1n th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebf th\u1eeba doanh nghi\u1ec7p m\u1ed9t c\u00e1ch ch\u1eafc ch\u1eafn, b\u1ea1n s\u1ebd c\u1ea7n nh\u1edd v\u1ea3 m\u1ed9t lu\u1eadt s\u01b0 c\u00f3 kinh nghi\u1ec7m phong ph\u00fa v\u1ec1 ph\u00e1p l\u00fd doanh nghi\u1ec7p v\u00e0 M&amp;A.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1ea1i Nh\u1eadt B\u1ea3n, n\u01a1i c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111ang \u0111au \u0111\u1ea7u v\u1edbi v\u1ea5n \u0111\u1ec1 k\u1ebf th\u1eeba kinh doanh. V\u1eady theo lu\u1eadt ph\u00e1p Nh\u1eadt B\u1ea3n, h\u00ecnh th\u1ee9c k\u1ebf th\u1eeba kinh doanh n\u00e0o \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn?  [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":60139,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,27],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/59965"}],"collection":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/comments?post=59965"}],"version-history":[{"count":1,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/59965\/revisions"}],"predecessor-version":[{"id":60140,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/59965\/revisions\/60140"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media\/60139"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media?parent=59965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/categories?post=59965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/tags?post=59965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}