{"id":71255,"date":"2025-09-02T15:13:11","date_gmt":"2025-09-02T06:13:11","guid":{"rendered":"https:\/\/monolith.law\/vi\/?p=71255"},"modified":"2025-10-17T00:39:00","modified_gmt":"2025-10-16T15:39:00","slug":"company-split-procedure-japan","status":"publish","type":"post","link":"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan","title":{"rendered":"Ph\u00e2n t\u00e1ch c\u00f4ng ty theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n: Ph\u00e2n lo\u1ea1i, th\u1ee7 t\u1ee5c v\u00e0 gi\u1ea3i th\u00edch chi ti\u1ebft v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t"},"content":{"rendered":"\n<p>Vi\u1ec7c chia t\u00e1ch c\u00f4ng ty theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n (n\u0103m 2005) l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 m\u1ea1nh m\u1ebd \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u00e1i c\u1ea5u tr\u00fac doanh nghi\u1ec7p v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd. \u0110\u00e2y l\u00e0 h\u00e0nh \u0111\u1ed9ng t\u00e1i c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c nh\u1eb1m t\u00e1ch bi\u1ec7t v\u00e0 \u0111\u1ed9c l\u1eadp h\u00f3a m\u1ed9t b\u1ed9 ph\u1eadn kinh doanh c\u1ee5 th\u1ec3 ho\u1eb7c chuy\u1ec3n giao cho c\u00f4ng ty kh\u00e1c. Chia t\u00e1ch c\u00f4ng ty \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong nhi\u1ec1u chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 l\u1ef1a ch\u1ecdn v\u00e0 t\u1eadp trung v\u00e0o kinh doanh, t\u00e1i c\u1ea5u tr\u00fac n\u1ed9i b\u1ed9 nh\u00f3m, kh\u1edfi \u0111\u1ed9ng d\u1ef1 \u00e1n m\u1edbi, v\u00e0 t\u00e1ch r\u1eddi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn. C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng trong Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, y\u00eau c\u1ea7u c\u00e1c th\u1ee7 t\u1ee5c nghi\u00eam ng\u1eb7t. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i th\u00edch c\u00e1c lo\u1ea1i h\u00ecnh c\u1ee5 th\u1ec3 c\u1ee7a chia t\u00e1ch c\u00f4ng ty theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, c\u00e1c th\u1ee7 t\u1ee5c chi ti\u1ebft, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a c\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3 li\u00ean quan, c\u0169ng nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 chia t\u00e1ch \u0111\u01a1n gi\u1ea3n v\u00e0 chia t\u00e1ch r\u00fat g\u1ecdn, d\u1ef1a tr\u00ean c\u00e1c \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd trong th\u1ef1c ti\u1ec5n. Chia t\u00e1ch c\u00f4ng ty kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00e0 n\u1ee3, m\u00e0 c\u00f2n c\u00f3 \u0111\u1eb7c t\u00ednh chuy\u1ec3n giao to\u00e0n di\u1ec7n c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn kinh doanh nh\u01b0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, c\u00e1c lo\u1ea1i gi\u1ea5y ph\u00e9p, v\u00e0 quan h\u1ec7 giao d\u1ecbch. Tuy nhi\u00ean, nguy\u00ean t\u1eafc chuy\u1ec3n giao to\u00e0n di\u1ec7n n\u00e0y c\u00f3 c\u00e1c th\u1ee7 t\u1ee5c ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 b\u1ea3o v\u1ec7 c\u00e1c b\u00ean li\u00ean quan nh\u01b0 c\u1ed5 \u0111\u00f4ng, ch\u1ee7 n\u1ee3, v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c th\u1ee7 t\u1ee5c n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a vi\u1ec7c chia t\u00e1ch c\u00f4ng ty v\u00e0 tr\u00e1nh c\u00e1c tranh ch\u1ea5p trong t\u01b0\u01a1ng lai. B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u00fap c\u00e1c c\u1ed5 \u0111\u00f4ng, nh\u00e0 qu\u1ea3n l\u00fd, ho\u1eb7c nh\u00e2n vi\u00ean ph\u00e1p l\u00fd c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111ang xem x\u00e9t vi\u1ec7c chia t\u00e1ch c\u00f4ng ty theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc h\u01a1n v\u1ec1 th\u1ef1c ti\u1ec5n.<\/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\/company-split-procedure-japan\/#Tong_Quan_va_Cac_Loai_Hinh_Chia_Tach_Cong_Ty_Tai_Nhat_Ban\" title=\"T\u1ed5ng Quan v\u00e0 C\u00e1c Lo\u1ea1i H\u00ecnh Chia T\u00e1ch C\u00f4ng Ty T\u1ea1i Nh\u1eadt B\u1ea3n\">T\u1ed5ng Quan v\u00e0 C\u00e1c Lo\u1ea1i H\u00ecnh Chia T\u00e1ch C\u00f4ng Ty T\u1ea1i Nh\u1eadt B\u1ea3n<\/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:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Phan_Chia_Hap_Thu_Duoi_Luat_Doanh_Nghiep_Nhat_Ban\" title=\"Ph\u00e2n Chia H\u1ea5p Th\u1ee5 D\u01b0\u1edbi Lu\u1eadt Doanh Nghi\u1ec7p Nh\u1eadt B\u1ea3n\">Ph\u00e2n Chia H\u1ea5p Th\u1ee5 D\u01b0\u1edbi Lu\u1eadt Doanh Nghi\u1ec7p Nh\u1eadt B\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Phan_Chia_Thanh_Lap_Moi\" title=\"Ph\u00e2n Chia Th\u00e0nh L\u1eadp M\u1edbi\">Ph\u00e2n Chia Th\u00e0nh L\u1eadp M\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Phan_Loai_Theo_Phuong_Thuc_Chuyen_Giao_Doi_Gia\" title=\"Ph\u00e2n Lo\u1ea1i Theo Ph\u01b0\u01a1ng Th\u1ee9c Chuy\u1ec3n Giao \u0110\u1ed1i Gi\u00e1\">Ph\u00e2n Lo\u1ea1i Theo Ph\u01b0\u01a1ng Th\u1ee9c Chuy\u1ec3n Giao \u0110\u1ed1i Gi\u00e1<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Chia_Tach_Theo_Hinh_Thuc_Cong_Ty_Con_Chia_Tach_Vat_Chat\" title=\"Chia T\u00e1ch Theo H\u00ecnh Th\u1ee9c C\u00f4ng Ty Con (Chia T\u00e1ch V\u1eadt Ch\u1ea5t)\">Chia T\u00e1ch Theo H\u00ecnh Th\u1ee9c C\u00f4ng Ty Con (Chia T\u00e1ch V\u1eadt Ch\u1ea5t)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Chia_Tach_Theo_Hinh_Thuc_Co_Dong_Chia_Tach_Nhan_Su\" title=\"Chia T\u00e1ch Theo H\u00ecnh Th\u1ee9c C\u1ed5 \u0110\u00f4ng (Chia T\u00e1ch Nh\u00e2n S\u1ef1)\">Chia T\u00e1ch Theo H\u00ecnh Th\u1ee9c C\u1ed5 \u0110\u00f4ng (Chia T\u00e1ch Nh\u00e2n S\u1ef1)<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Thu_Tuc_Chia_Tach_Cong_Ty_Theo_Luat_Cong_Ty_Nhat_Ban\" title=\"Th\u1ee7 T\u1ee5c Chia T\u00e1ch C\u00f4ng Ty Theo Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n\">Th\u1ee7 T\u1ee5c Chia T\u00e1ch C\u00f4ng Ty Theo Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Lap_Hop_Dong_Phan_Chia_va_Ke_Hoach_Phan_Chia\" title=\"L\u1eadp H\u1ee3p \u0110\u1ed3ng Ph\u00e2n Chia v\u00e0 K\u1ebf Ho\u1ea1ch Ph\u00e2n Chia\">L\u1eadp H\u1ee3p \u0110\u1ed3ng Ph\u00e2n Chia v\u00e0 K\u1ebf Ho\u1ea1ch Ph\u00e2n Chia<\/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\/company-split-procedure-japan\/#Thu_Tuc_Cong_Bo_Truoc\" title=\"Th\u1ee7 T\u1ee5c C\u00f4ng B\u1ed1 Tr\u01b0\u1edbc\">Th\u1ee7 T\u1ee5c C\u00f4ng B\u1ed1 Tr\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Nghi_Quyet_Phe_Duyet_Tai_Dai_Hoi_Dong_Co_Dong\" title=\"Ngh\u1ecb Quy\u1ebft Ph\u00ea Duy\u1ec7t T\u1ea1i \u0110\u1ea1i H\u1ed9i \u0110\u1ed3ng C\u1ed5 \u0110\u00f4ng\">Ngh\u1ecb Quy\u1ebft Ph\u00ea Duy\u1ec7t T\u1ea1i \u0110\u1ea1i H\u1ed9i \u0110\u1ed3ng C\u1ed5 \u0110\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Quyen_yeu_cau_mua_lai_co_phan_cua_co_dong_phan_doi\" title=\"Quy\u1ec1n y\u00eau c\u1ea7u mua l\u1ea1i c\u1ed5 ph\u1ea7n c\u1ee7a c\u1ed5 \u0111\u00f4ng ph\u1ea3n \u0111\u1ed1i\">Quy\u1ec1n y\u00eau c\u1ea7u mua l\u1ea1i c\u1ed5 ph\u1ea7n c\u1ee7a c\u1ed5 \u0111\u00f4ng ph\u1ea3n \u0111\u1ed1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Thu_tuc_Phan_doi_cua_Chu_no\" title=\"Th\u1ee7 t\u1ee5c Ph\u1ea3n \u0111\u1ed1i c\u1ee7a Ch\u1ee7 n\u1ee3\">Th\u1ee7 t\u1ee5c Ph\u1ea3n \u0111\u1ed1i c\u1ee7a Ch\u1ee7 n\u1ee3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Dang_ky\" title=\"\u0110\u0103ng k\u00fd\">\u0110\u0103ng k\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Thu_Tuc_Cong_Bo_Sau_Khi_Hoan_Tat\" title=\"Th\u1ee7 T\u1ee5c C\u00f4ng B\u1ed1 Sau Khi Ho\u00e0n T\u1ea5t\">Th\u1ee7 T\u1ee5c C\u00f4ng B\u1ed1 Sau Khi Ho\u00e0n T\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Thu_Tuc_Lien_Quan_Den_Ke_Thua_Hop_Dong_Lao_Dong_Duoi_Luat_Nhat_Ban\" title=\"Th\u1ee7 T\u1ee5c Li\u00ean Quan \u0110\u1ebfn K\u1ebf Th\u1eeba H\u1ee3p \u0110\u1ed3ng Lao \u0110\u1ed9ng D\u01b0\u1edbi Lu\u1eadt Nh\u1eadt B\u1ea3n\">Th\u1ee7 T\u1ee5c Li\u00ean Quan \u0110\u1ebfn K\u1ebf Th\u1eeba H\u1ee3p \u0110\u1ed3ng Lao \u0110\u1ed9ng D\u01b0\u1edbi Lu\u1eadt Nh\u1eadt B\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Thong_Bao_Den_Uy_Ban_Thuong_Mai_Cong_Bang_Nhat_Ban\" title=\"Th\u00f4ng B\u00e1o \u0110\u1ebfn \u1ee6y Ban Th\u01b0\u01a1ng M\u1ea1i C\u00f4ng B\u1eb1ng Nh\u1eadt B\u1ea3n\">Th\u00f4ng B\u00e1o \u0110\u1ebfn \u1ee6y Ban Th\u01b0\u01a1ng M\u1ea1i C\u00f4ng B\u1eb1ng Nh\u1eadt B\u1ea3n<\/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:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Tong_Quan_ve_Phan_Chia_Don_Gian_va_Phan_Chia_Tom_Luoc\" title=\"T\u1ed5ng Quan v\u1ec1 Ph\u00e2n Chia \u0110\u01a1n Gi\u1ea3n v\u00e0 Ph\u00e2n Chia T\u00f3m L\u01b0\u1ee3c\">T\u1ed5ng Quan v\u1ec1 Ph\u00e2n Chia \u0110\u01a1n Gi\u1ea3n v\u00e0 Ph\u00e2n Chia T\u00f3m L\u01b0\u1ee3c<\/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:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Phan_Chia_Don_Gian\" title=\"Ph\u00e2n Chia \u0110\u01a1n Gi\u1ea3n\">Ph\u00e2n Chia \u0110\u01a1n Gi\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Phan_Chia_Tom_Luoc\" title=\"Ph\u00e2n Chia T\u00f3m L\u01b0\u1ee3c\">Ph\u00e2n Chia T\u00f3m L\u01b0\u1ee3c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Cac_An_Le_Lien_Quan_Den_Phan_Chia_Cong_Ty_Tai_Nhat_Ban\" title=\"C\u00e1c \u00c1n L\u1ec7 Li\u00ean Quan \u0110\u1ebfn Ph\u00e2n Chia C\u00f4ng Ty T\u1ea1i Nh\u1eadt B\u1ea3n\">C\u00e1c \u00c1n L\u1ec7 Li\u00ean Quan \u0110\u1ebfn Ph\u00e2n Chia C\u00f4ng Ty T\u1ea1i Nh\u1eadt B\u1ea3n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#An_Le_Lien_Quan_Den_Ke_Thua_No\" title=\"\u00c1n L\u1ec7 Li\u00ean Quan \u0110\u1ebfn K\u1ebf Th\u1eeba N\u1ee3\">\u00c1n L\u1ec7 Li\u00ean Quan \u0110\u1ebfn K\u1ebf Th\u1eeba N\u1ee3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#Thao_Luan_Ve_Tinh_Cong_Bang_Cua_Doi_Gia\" title=\"Th\u1ea3o Lu\u1eadn V\u1ec1 T\u00ednh C\u00f4ng B\u1eb1ng C\u1ee7a \u0110\u1ed1i Gi\u00e1\">Th\u1ea3o Lu\u1eadn V\u1ec1 T\u00ednh C\u00f4ng B\u1eb1ng C\u1ee7a \u0110\u1ed1i Gi\u00e1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/company-split-procedure-japan\/#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=\"Tong_Quan_va_Cac_Loai_Hinh_Chia_Tach_Cong_Ty_Tai_Nhat_Ban\"><\/span>T\u1ed5ng Quan v\u00e0 C\u00e1c Lo\u1ea1i H\u00ecnh Chia T\u00e1ch C\u00f4ng Ty T\u1ea1i Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Chia t\u00e1ch c\u00f4ng ty, theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 h\u00e0nh vi t\u00e1i c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c, trong \u0111\u00f3 m\u1ed9t c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (c\u00f4ng ty chia t\u00e1ch) chuy\u1ec3n giao to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh cho m\u1ed9t c\u00f4ng ty kh\u00e1c (c\u00f4ng ty k\u1ebf th\u1eeba) ho\u1eb7c cho m\u1ed9t c\u00f4ng ty \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp th\u00f4ng qua vi\u1ec7c chia t\u00e1ch (c\u00f4ng ty th\u00e0nh l\u1eadp) (Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, \u0110i\u1ec1u 2, Kho\u1ea3n 29 v\u00e0 30). M\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a vi\u1ec7c n\u00e0y l\u00e0 \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, chuy\u00ean m\u00f4n h\u00f3a v\u00e0 t\u1eadp trung h\u00f3a c\u00e1c b\u1ed9 ph\u1eadn kinh doanh c\u1ee5 th\u1ec3, ho\u1eb7c th\u00e0nh l\u1eadp li\u00ean doanh v\u1edbi c\u00e1c c\u00f4ng ty kh\u00e1c nh\u1eb1m th\u00edch \u1ee9ng v\u1edbi m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf \u0111ang thay \u0111\u1ed5i kh\u00f4ng ng\u1eebng.<\/p>\n\n\n\n<p>Chia t\u00e1ch c\u00f4ng ty ch\u1ee7 y\u1ebfu c\u00f3 hai lo\u1ea1i: &#8220;chia t\u00e1ch h\u1ea5p th\u1ee5&#8221; v\u00e0 &#8220;chia t\u00e1ch th\u00e0nh l\u1eadp m\u1edbi&#8221;.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_Chia_Hap_Thu_Duoi_Luat_Doanh_Nghiep_Nhat_Ban\"><\/span>Ph\u00e2n Chia H\u1ea5p Th\u1ee5 D\u01b0\u1edbi Lu\u1eadt Doanh Nghi\u1ec7p Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ph\u00e2n chia h\u1ea5p th\u1ee5 l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c ph\u00e2n chia c\u00f4ng ty trong \u0111\u00f3 m\u1ed9t c\u00f4ng ty hi\u1ec7n c\u00f3 (c\u00f4ng ty ph\u00e2n chia) chuy\u1ec3n giao to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh cho m\u1ed9t c\u00f4ng ty kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp (c\u00f4ng ty k\u1ebf th\u1eeba). Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi mu\u1ed1n chuy\u1ec3n giao m\u1ed9t b\u1ed9 ph\u1eadn kinh doanh c\u1ee5 th\u1ec3 sang m\u1ed9t c\u00f4ng ty kh\u00e1c \u0111\u00e3 t\u1ed3n t\u1ea1i, nh\u1eb1m t\u00e1i b\u1ed1 tr\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c qu\u1ea3n l\u00fd. Trong ph\u00e2n chia h\u1ea5p th\u1ee5, kh\u00f4ng gi\u1ed1ng nh\u01b0 chuy\u1ec3n nh\u01b0\u1ee3ng kinh doanh, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n giao m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n, gi\u00fap ti\u1ebft ki\u1ec7m c\u00f4ng s\u1ee9c trong vi\u1ec7c chuy\u1ec3n giao h\u1ee3p \u0111\u1ed3ng ri\u00eang l\u1ebb. Nh\u1edd \u0111\u00f3, vi\u1ec7c t\u00e1i c\u1ea5u tr\u00fac kinh doanh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nhanh ch\u00f3ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_Chia_Thanh_Lap_Moi\"><\/span>Ph\u00e2n Chia Th\u00e0nh L\u1eadp M\u1edbi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ph\u00e2n chia th\u00e0nh l\u1eadp m\u1edbi l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c ph\u00e2n chia c\u00f4ng ty trong \u0111\u00f3 c\u00f4ng ty hi\u1ec7n c\u00f3 (c\u00f4ng ty ph\u00e2n chia) chuy\u1ec3n giao to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh cho m\u1ed9t c\u00f4ng ty m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp (c\u00f4ng ty th\u00e0nh l\u1eadp). Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi mu\u1ed1n t\u00e1ch bi\u1ec7t m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee5 th\u1ec3 ho\u1eb7c th\u00e0nh l\u1eadp m\u1ed9t c\u00f4ng ty chuy\u00ean m\u00f4n m\u1edbi. Ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a ph\u00e2n chia th\u00e0nh l\u1eadp m\u1edbi \u0111\u01b0\u1ee3c coi l\u00e0 ng\u00e0y \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp c\u00f4ng ty m\u1edbi (theo \u0110i\u1ec1u 764 Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n (2005)). Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u1eb7c bi\u1ec7t hi\u1ec7u qu\u1ea3 khi mu\u1ed1n x\u00e2y d\u1ef1ng m\u1ed9t th\u1ef1c th\u1ec3 kinh doanh m\u1edbi m\u00e0 kh\u00f4ng b\u1ecb r\u00e0ng bu\u1ed9c b\u1edfi t\u1ed5 ch\u1ee9c hi\u1ec7n c\u00f3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_Loai_Theo_Phuong_Thuc_Chuyen_Giao_Doi_Gia\"><\/span>Ph\u00e2n Lo\u1ea1i Theo Ph\u01b0\u01a1ng Th\u1ee9c Chuy\u1ec3n Giao \u0110\u1ed1i Gi\u00e1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vi\u1ec7c chia t\u00e1ch c\u00f4ng ty c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo ph\u01b0\u01a1ng th\u1ee9c chuy\u1ec3n giao \u0111\u1ed1i gi\u00e1.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chia_Tach_Theo_Hinh_Thuc_Cong_Ty_Con_Chia_Tach_Vat_Chat\"><\/span>Chia T\u00e1ch Theo H\u00ecnh Th\u1ee9c C\u00f4ng Ty Con (Chia T\u00e1ch V\u1eadt Ch\u1ea5t)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Chia t\u00e1ch theo h\u00ecnh th\u1ee9c c\u00f4ng ty con, c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 &#8220;chia t\u00e1ch v\u1eadt ch\u1ea5t,&#8221; l\u00e0 vi\u1ec7c chia t\u00e1ch m\u00e0 trong \u0111\u00f3 c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m \u0111\u1ed1i gi\u00e1 s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng ty th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebf th\u1eeba (c\u00f4ng ty chia t\u00e1ch) nh\u1eadn. C\u00f4ng ty k\u1ebf th\u1eeba s\u1ebd chuy\u1ec3n giao c\u1ed5 phi\u1ebfu ho\u1eb7c ti\u1ec1n m\u1eb7t cho c\u00f4ng ty chia t\u00e1ch. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi c\u00f4ng ty chia t\u00e1ch mu\u1ed1n nh\u1eadn \u0111\u1ed1i gi\u00e1 \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0, ch\u1eb3ng h\u1ea1n nh\u01b0 trong qu\u00e1 tr\u00ecnh chuy\u1ec3n giao doanh nghi\u1ec7p th\u00e0nh c\u00f4ng ty con ho\u1eb7c chuy\u1ec3n giao doanh nghi\u1ec7p cho c\u00f4ng ty kh\u00e1c. C\u00f4ng ty chia t\u00e1ch c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o v\u1ed1n m\u1edbi v\u00e0 c\u1ee7ng c\u1ed1 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd b\u1eb1ng c\u00e1ch nh\u1eadn \u0111\u1ed1i gi\u00e1 t\u1eeb doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n giao.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chia_Tach_Theo_Hinh_Thuc_Co_Dong_Chia_Tach_Nhan_Su\"><\/span>Chia T\u00e1ch Theo H\u00ecnh Th\u1ee9c C\u1ed5 \u0110\u00f4ng (Chia T\u00e1ch Nh\u00e2n S\u1ef1)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Chia t\u00e1ch theo h\u00ecnh th\u1ee9c c\u1ed5 \u0111\u00f4ng, c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 &#8220;chia t\u00e1ch nh\u00e2n s\u1ef1,&#8221; l\u00e0 vi\u1ec7c chia t\u00e1ch m\u00e0 trong \u0111\u00f3 c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m \u0111\u1ed1i gi\u00e1 s\u1ebd \u0111\u01b0\u1ee3c c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty chia t\u00e1ch nh\u1eadn tr\u1ef1c ti\u1ebfp. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty chia t\u00e1ch tr\u1edf th\u00e0nh c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty k\u1ebf th\u1eeba, v\u00e0 l\u1ee3i \u00edch \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp cho c\u1ed5 \u0111\u00f4ng l\u00e0 \u0111\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt. Tuy nhi\u00ean, Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0111\u00e3 b\u00e3i b\u1ecf quy \u0111\u1ecbnh v\u1ec1 chia t\u00e1ch theo h\u00ecnh th\u1ee9c c\u1ed5 \u0111\u00f4ng v\u00e0o th\u00e1ng 5 n\u0103m 2006 (Heisei 18). Hi\u1ec7n nay, \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 chia t\u00e1ch theo h\u00ecnh th\u1ee9c c\u1ed5 \u0111\u00f4ng, c\u1ea7n th\u1ef1c hi\u1ec7n chia t\u00e1ch theo h\u00ecnh th\u1ee9c c\u00f4ng ty con v\u00e0 sau \u0111\u00f3 c\u00f4ng ty chia t\u00e1ch s\u1ebd ph\u00e2n ph\u1ed1i c\u1ed5 phi\u1ebfu nh\u1eadn \u0111\u01b0\u1ee3c cho c\u1ed5 \u0111\u00f4ng. S\u1ef1 thay \u0111\u1ed5i lu\u1eadt n\u00e0y r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 hi\u1ec3u kh\u00e1i ni\u1ec7m chia t\u00e1ch nh\u00e2n s\u1ef1 trong lu\u1eadt th\u01b0\u01a1ng m\u1ea1i c\u0169 v\u00e0 c\u00e1ch x\u1eed l\u00fd th\u1ef1c t\u1ebf trong Lu\u1eadt C\u00f4ng ty hi\u1ec7n h\u00e0nh. Khi ti\u1ebfp x\u00fac v\u1edbi c\u00e1c t\u00e0i li\u1ec7u c\u0169 ho\u1eb7c c\u00e1ch di\u1ec5n \u0111\u1ea1t theo th\u00f3i quen, vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa b\u1ed1i c\u1ea3nh l\u1ecbch s\u1eed v\u00e0 c\u00e1ch x\u1eed l\u00fd ph\u00e1p l\u00fd hi\u1ec7n t\u1ea1i l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td colspan=\"2\">H\u1ea1ng M\u1ee5c<\/td><td colspan=\"2\">Chia T\u00e1ch Theo H\u00ecnh Th\u1ee9c C\u00f4ng Ty Con (Chia T\u00e1ch V\u1eadt Ch\u1ea5t)<\/td><td>Chia T\u00e1ch Theo H\u00ecnh Th\u1ee9c C\u1ed5 \u0110\u00f4ng (Chia T\u00e1ch Nh\u00e2n S\u1ef1)<\/td><\/tr><\/thead><tbody><tr><td colspan=\"2\">Ng\u01b0\u1eddi Nh\u1eadn \u0110\u1ed1i Gi\u00e1<\/td><td colspan=\"2\">C\u00f4ng ty chia t\u00e1ch<\/td><td>C\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty chia t\u00e1ch<\/td><\/tr><tr><td colspan=\"2\">Lo\u1ea1i \u0110\u1ed1i Gi\u00e1<\/td><td colspan=\"2\">C\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty k\u1ebf th\u1eeba ho\u1eb7c c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp, ti\u1ec1n m\u1eb7t, tr\u00e1i phi\u1ebfu, quy\u1ec1n mua c\u1ed5 phi\u1ebfu m\u1edbi, v.v.<\/td><td>C\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty k\u1ebf th\u1eeba ho\u1eb7c c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp<\/td><\/tr><tr><td colspan=\"2\">X\u1eed L\u00fd Theo Lu\u1eadt C\u00f4ng Ty Hi\u1ec7n H\u00e0nh<\/td><td colspan=\"2\">C\u00f3 quy \u0111\u1ecbnh, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i<\/td><td>Quy \u0111\u1ecbnh trong lu\u1eadt th\u01b0\u01a1ng m\u1ea1i c\u0169, b\u00e3i b\u1ecf trong Lu\u1eadt C\u00f4ng ty hi\u1ec7n h\u00e0nh (th\u1ef1c hi\u1ec7n b\u1eb1ng chia t\u00e1ch v\u1eadt ch\u1ea5t + ph\u00e2n ph\u1ed1i)<\/td><\/tr><tr><td colspan=\"2\">M\u1ee5c \u0110\u00edch<\/td><td colspan=\"2\">Chuy\u1ec3n doanh nghi\u1ec7p th\u00e0nh c\u00f4ng ty con, chuy\u1ec3n giao doanh nghi\u1ec7p cho c\u00f4ng ty kh\u00e1c, \u0111\u1ea3m b\u1ea3o v\u1ed1n cho c\u00f4ng ty chia t\u00e1ch<\/td><td>Ho\u00e0n tr\u1ea3 l\u1ee3i \u00edch tr\u1ef1c ti\u1ebfp cho c\u1ed5 \u0111\u00f4ng, t\u00e1i c\u1ea5u tr\u00fac nh\u00f3m<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thu_Tuc_Chia_Tach_Cong_Ty_Theo_Luat_Cong_Ty_Nhat_Ban\"><\/span>Th\u1ee7 T\u1ee5c Chia T\u00e1ch C\u00f4ng Ty Theo Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Chia t\u00e1ch c\u00f4ng ty, do t\u00ednh ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a n\u00f3, ph\u1ea3i tu\u00e2n theo c\u00e1c th\u1ee7 t\u1ee5c nghi\u00eam ng\u1eb7t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c th\u1ee7 t\u1ee5c n\u00e0y l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c chia t\u00e1ch v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Lap_Hop_Dong_Phan_Chia_va_Ke_Hoach_Phan_Chia\"><\/span>L\u1eadp H\u1ee3p \u0110\u1ed3ng Ph\u00e2n Chia v\u00e0 K\u1ebf Ho\u1ea1ch Ph\u00e2n Chia<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi th\u1ef1c hi\u1ec7n ph\u00e2n chia h\u1ea5p th\u1ee5, c\u00f4ng ty ph\u00e2n chia v\u00e0 c\u00f4ng ty k\u1ebf th\u1eeba ph\u1ea3i k\u00fd k\u1ebft &#8220;H\u1ee3p \u0110\u1ed3ng Ph\u00e2n Chia H\u1ea5p Th\u1ee5&#8221; theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n \u0110i\u1ec1u 757 (n\u0103m 2005). H\u1ee3p \u0111\u1ed3ng n\u00e0y c\u1ea7n bao g\u1ed3m c\u00e1c \u0111i\u1ec1u kho\u1ea3n b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 758 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n. C\u00e1c \u0111i\u1ec1u kho\u1ea3n ch\u00ednh bao g\u1ed3m t\u00ean th\u01b0\u01a1ng m\u1ea1i v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u00f4ng ty ph\u00e2n chia v\u00e0 c\u00f4ng ty k\u1ebf th\u1eeba, c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 kh\u00e1c m\u00e0 c\u00f4ng ty k\u1ebf th\u1eeba s\u1ebd ti\u1ebfp nh\u1eadn t\u1eeb c\u00f4ng ty ph\u00e2n chia, chi ti\u1ebft v\u1ec1 ti\u1ec1n ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c \u0111\u01b0\u1ee3c giao nh\u01b0 c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty k\u1ebf th\u1eeba, tr\u00e1i phi\u1ebfu c\u00f4ng ty, quy\u1ec1n mua c\u1ed5 phi\u1ebfu m\u1edbi, v\u00e0 ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a ph\u00e2n chia h\u1ea5p th\u1ee5. Chi ti\u1ebft v\u1ec1 c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00ednh k\u00e8m d\u01b0\u1edbi d\u1ea1ng &#8220;B\u1ea3ng Chi Ti\u1ebft Quy\u1ec1n v\u00e0 Ngh\u0129a V\u1ee5 K\u1ebf Th\u1eeba&#8221; nh\u01b0 m\u1ed9t ph\u1ee5 l\u1ee5c.<\/p>\n\n\n\n<p>Khi th\u1ef1c hi\u1ec7n ph\u00e2n chia th\u00e0nh l\u1eadp m\u1edbi, c\u00f4ng ty ph\u00e2n chia ph\u1ea3i l\u1eadp &#8220;K\u1ebf Ho\u1ea1ch Ph\u00e2n Chia Th\u00e0nh L\u1eadp M\u1edbi&#8221; theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n \u0110i\u1ec1u 762 (n\u0103m 2005). K\u1ebf ho\u1ea1ch n\u00e0y c\u1ea7n bao g\u1ed3m c\u00e1c \u0111i\u1ec1u kho\u1ea3n b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 763 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n. C\u00e1c \u0111i\u1ec1u kho\u1ea3n ch\u00ednh bao g\u1ed3m m\u1ee5c \u0111\u00edch c\u1ee7a c\u00f4ng ty m\u1edbi, t\u00ean th\u01b0\u01a1ng m\u1ea1i, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh, t\u1ed5ng s\u1ed1 c\u1ed5 phi\u1ebfu c\u00f3 th\u1ec3 ph\u00e1t h\u00e0nh, t\u00ean c\u1ee7a gi\u00e1m \u0111\u1ed1c th\u00e0nh l\u1eadp, c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 kh\u00e1c m\u00e0 c\u00f4ng ty m\u1edbi s\u1ebd ti\u1ebfp nh\u1eadn, s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty m\u1edbi \u0111\u01b0\u1ee3c giao cho c\u00f4ng ty ph\u00e2n chia v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n.<\/p>\n\n\n\n<p>C\u00e1c h\u1ee3p \u0111\u1ed3ng ph\u00e2n chia v\u00e0 k\u1ebf ho\u1ea1ch ph\u00e2n chia n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e1c t\u00e0i li\u1ec7u h\u00ecnh th\u1ee9c. Do vi\u1ec7c ph\u00e2n chia c\u00f4ng ty c\u00f3 t\u00ednh ch\u1ea5t bao g\u1ed3m vi\u1ec7c k\u1ebf th\u1eeba to\u00e0n b\u1ed9 c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh, vi\u1ec7c l\u00e0m r\u00f5 nh\u1eefng g\u00ec \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba v\u00e0 nh\u1eefng g\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 ng\u0103n ng\u1eeba c\u00e1c tranh ch\u1ea5p trong t\u01b0\u01a1ng lai. Nh\u1eefng t\u00e0i li\u1ec7u n\u00e0y \u0111\u00f3ng vai tr\u00f2 nh\u01b0 &#8220;b\u1ea3n thi\u1ebft k\u1ebf&#8221; cho vi\u1ec7c k\u1ebf th\u1eeba doanh nghi\u1ec7p. \u0110\u1eb7c bi\u1ec7t, ph\u1ea1m vi k\u1ebf th\u1eeba h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee5 th\u1ec3 c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd \u0111\u1ebfn c\u00e1c th\u1ee7 t\u1ee5c b\u1ea3o v\u1ec7 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 b\u1ea3o v\u1ec7 ch\u1ee7 n\u1ee3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp sau, do \u0111\u00f3 c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t chi ti\u1ebft v\u00e0 c\u1ea9n th\u1eadn. N\u1ebfu &#8220;b\u1ea3n thi\u1ebft k\u1ebf&#8221; n\u00e0y kh\u00f4ng ho\u00e0n ch\u1ec9nh ho\u1eb7c kh\u00f4ng r\u00f5 r\u00e0ng, nguy c\u01a1 ph\u00e1t sinh c\u00e1c v\u1ea5n \u0111\u1ec1 ho\u1eb7c tranh ch\u1ea5p kh\u00f4ng mong mu\u1ed1n nh\u01b0 &#8220;kho\u1ea3n n\u1ee3 \u0111\u00e1ng l\u1ebd \u0111\u00e3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba&#8221; ho\u1eb7c &#8220;c\u00f3 v\u1ea5n \u0111\u1ec1 trong vi\u1ec7c chuy\u1ec3n giao h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng&#8221; s\u1ebd t\u0103ng cao.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thu_Tuc_Cong_Bo_Truoc\"><\/span>Th\u1ee7 T\u1ee5c C\u00f4ng B\u1ed1 Tr\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi th\u1ef1c hi\u1ec7n chia t\u00e1ch c\u00f4ng ty, m\u1ed7i c\u00f4ng ty li\u00ean quan ph\u1ea3i chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u ho\u1eb7c b\u1ea3n ghi \u0111i\u1ec7n t\u1eed ghi r\u00f5 h\u1ee3p \u0111\u1ed3ng chia t\u00e1ch h\u1ea5p th\u1ee5 ho\u1eb7c k\u1ebf ho\u1ea1ch chia t\u00e1ch m\u1edbi c\u00f9ng v\u1edbi c\u00e1c \u0111i\u1ec1u kho\u1ea3n kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi B\u1ed9 T\u01b0 ph\u00e1p Nh\u1eadt B\u1ea3n. Nh\u1eefng t\u00e0i li\u1ec7u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh t\u1eeb hai tu\u1ea7n tr\u01b0\u1edbc cu\u1ed9c h\u1ecdp \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, ho\u1eb7c t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o cho c\u00e1c ch\u1ee7 n\u1ee3 v\u00e0 c\u1ed5 \u0111\u00f4ng, cho \u0111\u1ebfn khi s\u00e1u th\u00e1ng sau ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c chia t\u00e1ch (theo \u0110i\u1ec1u 782, \u0110i\u1ec1u 794, \u0110i\u1ec1u 803 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). C\u1ed5 \u0111\u00f4ng v\u00e0 c\u00e1c ch\u1ee7 n\u1ee3 c\u1ee7a c\u00f4ng ty c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u xem x\u00e9t ho\u1eb7c nh\u1eadn b\u1ea3n sao to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n c\u1ee7a c\u00e1c t\u00e0i li\u1ec7u c\u00f4ng b\u1ed1 tr\u01b0\u1edbc n\u00e0y (theo \u0110i\u1ec1u 782 kho\u1ea3n 3, \u0110i\u1ec1u 794 kho\u1ea3n 3, \u0110i\u1ec1u 803 kho\u1ea3n 3 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n).<\/p>\n\n\n\n<p>C\u00e1c t\u00e0i li\u1ec7u c\u00f4ng b\u1ed1 tr\u01b0\u1edbc bao g\u1ed3m n\u1ed9i dung c\u1ee7a h\u1ee3p \u0111\u1ed3ng chia t\u00e1ch h\u1ea5p th\u1ee5 ho\u1eb7c k\u1ebf ho\u1ea1ch chia t\u00e1ch m\u1edbi, c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ebfn t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 tr\u1ecb chia t\u00e1ch, v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n quan tr\u1ecdng ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng. S\u1ef1 minh b\u1ea1ch trong vi\u1ec7c c\u00f4ng b\u1ed1 th\u00f4ng tin n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a vi\u1ec7c chia t\u00e1ch c\u00f4ng ty v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh. Khi \u0111\u01b0\u1ee3c cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, c\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3 c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c chia t\u00e1ch c\u00f4ng ty \u0111\u1ed1i v\u1edbi l\u1ee3i \u00edch c\u1ee7a h\u1ecd, v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u00f3 th\u1ef1c hi\u1ec7n quy\u1ec1n y\u00eau c\u1ea7u mua l\u1ea1i c\u1ed5 ph\u1ea7n c\u1ee7a c\u1ed5 \u0111\u00f4ng ph\u1ea3n \u0111\u1ed1i ho\u1eb7c ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c ph\u1ea3n \u0111\u1ed1i c\u1ee7a ch\u1ee7 n\u1ee3 hay kh\u00f4ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nghi_Quyet_Phe_Duyet_Tai_Dai_Hoi_Dong_Co_Dong\"><\/span>Ngh\u1ecb Quy\u1ebft Ph\u00ea Duy\u1ec7t T\u1ea1i \u0110\u1ea1i H\u1ed9i \u0110\u1ed3ng C\u1ed5 \u0110\u00f4ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Theo nguy\u00ean t\u1eafc, vi\u1ec7c chia t\u00e1ch c\u00f4ng ty c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t th\u00f4ng qua ngh\u1ecb quy\u1ebft \u0111\u1eb7c bi\u1ec7t t\u1ea1i \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng c\u1ee7a m\u1ed7i c\u00f4ng ty li\u00ean quan tr\u01b0\u1edbc ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c chia t\u00e1ch (\u0110i\u1ec1u 309 Kho\u1ea3n 2 M\u1ee5c 12, \u0110i\u1ec1u 795 Kho\u1ea3n 1, \u0110i\u1ec1u 804 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). Ngh\u1ecb quy\u1ebft \u0111\u1eb7c bi\u1ec7t l\u00e0 ngh\u1ecb quy\u1ebft y\u00eau c\u1ea7u s\u1ef1 tham gia c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng chi\u1ebfm \u0111a s\u1ed1 quy\u1ec1n bi\u1ec3u quy\u1ebft v\u00e0 c\u1ea7n c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a \u00edt nh\u1ea5t hai ph\u1ea7n ba quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng tham d\u1ef1. Th\u00f4ng b\u00e1o tri\u1ec7u t\u1eadp \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, theo nguy\u00ean t\u1eafc, c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u00edt nh\u1ea5t hai tu\u1ea7n tr\u01b0\u1edbc ng\u00e0y t\u1ed5 ch\u1ee9c \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng (\u0110i\u1ec1u 299 Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n).<\/p>\n\n\n\n<p>Ngh\u1ecb quy\u1ebft ph\u00ea duy\u1ec7t t\u1ea1i \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng n\u00e0y c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 ch\u00ednh \u0111\u00e1ng c\u1ee7a vi\u1ec7c chia t\u00e1ch c\u00f4ng ty, v\u00ec n\u00f3 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng. \u0110\u1eb7c bi\u1ec7t, t\u1eeb g\u00f3c \u0111\u1ed9 b\u1ea3o v\u1ec7 c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1, quy tr\u00ecnh ph\u00ea duy\u1ec7t n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch nghi\u00eam ng\u1eb7t. S\u1ef1 ph\u00ea duy\u1ec7t t\u1ea1i \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng l\u00e0 s\u1ef1 th\u1ec3 hi\u1ec7n \u00fd ch\u00ed qu\u1ea3n l\u00fd r\u1eb1ng vi\u1ec7c chia t\u00e1ch c\u00f4ng ty s\u1ebd mang l\u1ea1i l\u1ee3i \u00edch cho to\u00e0n b\u1ed9 c\u1ed5 \u0111\u00f4ng v\u00e0 l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd \u0111\u1ec3 ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c ti\u1ebfp theo.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quyen_yeu_cau_mua_lai_co_phan_cua_co_dong_phan_doi\"><\/span>Quy\u1ec1n y\u00eau c\u1ea7u mua l\u1ea1i c\u1ed5 ph\u1ea7n c\u1ee7a c\u1ed5 \u0111\u00f4ng ph\u1ea3n \u0111\u1ed1i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi m\u1ed9t c\u00f4ng ty l\u00ean k\u1ebf ho\u1ea1ch t\u00e1i c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i \u00edch v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a c\u1ed5 \u0111\u00f4ng, c\u00e1c c\u1ed5 \u0111\u00f4ng c\u00f3 \u00fd ki\u1ebfn ph\u1ea3n \u0111\u1ed1i \u0111\u1ed1i v\u1edbi vi\u1ec7c t\u00e1i c\u1ea5u tr\u00fac n\u00e0y c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ec1n y\u00eau c\u1ea7u c\u00f4ng ty mua l\u1ea1i c\u1ed5 ph\u1ea7n c\u1ee7a m\u00ecnh v\u1edbi gi\u00e1 c\u00f4ng b\u1eb1ng (quy\u1ec1n y\u00eau c\u1ea7u mua l\u1ea1i c\u1ed5 ph\u1ea7n) theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0110i\u1ec1u 116 Kho\u1ea3n 1, \u0110i\u1ec1u 785 Kho\u1ea3n 1, \u0110i\u1ec1u 806 Kho\u1ea3n 1 (n\u0103m 2005).<\/p>\n\n\n\n<p>&#8220;C\u1ed5 \u0111\u00f4ng ph\u1ea3n \u0111\u1ed1i&#8221; c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ec1n n\u00e0y, v\u1ec1 nguy\u00ean t\u1eafc, l\u00e0 nh\u1eefng c\u1ed5 \u0111\u00f4ng \u0111\u00e3 th\u00f4ng b\u00e1o cho c\u00f4ng ty v\u1ec1 vi\u1ec7c ph\u1ea3n \u0111\u1ed1i chia t\u00e1ch c\u00f4ng ty tr\u01b0\u1edbc khi di\u1ec5n ra \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng, v\u00e0 \u0111\u00e3 b\u1ecf phi\u1ebfu ph\u1ea3n \u0111\u1ed1i t\u1ea1i \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng \u0111\u00f3 (Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0110i\u1ec1u 116 Kho\u1ea3n 2 M\u1ee5c 1, \u0110i\u1ec1u 785 Kho\u1ea3n 2 M\u1ee5c 1, \u0110i\u1ec1u 806 Kho\u1ea3n 2 M\u1ee5c 1). Tuy nhi\u00ean, n\u1ebfu c\u1ed5 \u0111\u00f4ng kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ec1n bi\u1ec3u quy\u1ebft t\u1ea1i \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng ho\u1eb7c \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, th\u00ec kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o ph\u1ea3n \u0111\u1ed1i tr\u01b0\u1edbc ho\u1eb7c b\u1ecf phi\u1ebfu ph\u1ea3n \u0111\u1ed1i.<\/p>\n\n\n\n<p>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n quy\u1ec1n y\u00eau c\u1ea7u mua l\u1ea1i c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh qua c\u00e1c giai \u0111o\u1ea1n sau:<\/p>\n\n\n\n<ol type=\"1\" start=\"1\">\n<li>Th\u00f4ng b\u00e1o v\u00e0 c\u00f4ng b\u1ed1 t\u1eeb c\u00f4ng ty: C\u00f4ng ty ph\u1ea3i th\u00f4ng b\u00e1o ho\u1eb7c c\u00f4ng b\u1ed1 cho c\u1ed5 \u0111\u00f4ng v\u1ec1 vi\u1ec7c t\u00e1i c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ebfn quy\u1ec1n y\u00eau c\u1ea7u mua l\u1ea1i c\u1ed5 ph\u1ea7n \u00edt nh\u1ea5t 20 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c (Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0110i\u1ec1u 116 Kho\u1ea3n 3, \u0110i\u1ec1u 785 Kho\u1ea3n 3, \u0110i\u1ec1u 806 Kho\u1ea3n 3, Kho\u1ea3n 4).<\/li>\n\n\n\n<li>Th\u00f4ng b\u00e1o ph\u1ea3n \u0111\u1ed1i tr\u01b0\u1edbc t\u1eeb c\u1ed5 \u0111\u00f4ng: C\u1ed5 \u0111\u00f4ng d\u1ef1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n quy\u1ec1n ph\u1ea3i th\u00f4ng b\u00e1o cho c\u00f4ng ty v\u1ec1 vi\u1ec7c ph\u1ea3n \u0111\u1ed1i \u0111\u1ec1 \u00e1n tr\u01b0\u1edbc khi di\u1ec5n ra \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng.<\/li>\n\n\n\n<li>B\u1ecf phi\u1ebfu ph\u1ea3n \u0111\u1ed1i t\u1ea1i \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng: C\u1ed5 \u0111\u00f4ng tham d\u1ef1 \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng v\u00e0 b\u1ecf phi\u1ebfu ph\u1ea3n \u0111\u1ed1i \u0111\u1ec1 \u00e1n li\u00ean quan.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n quy\u1ec1n y\u00eau c\u1ea7u mua l\u1ea1i c\u1ed5 ph\u1ea7n: C\u1ed5 \u0111\u00f4ng ph\u1ea3i n\u1ed9p th\u00f4ng b\u00e1o y\u00eau c\u1ea7u mua l\u1ea1i c\u1ed5 ph\u1ea7n cho c\u00f4ng ty trong v\u00f2ng 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ho\u1eb7c c\u00f4ng b\u1ed1 t\u1eeb c\u00f4ng ty (Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0110i\u1ec1u 116 Kho\u1ea3n 4, \u0110i\u1ec1u 785 Kho\u1ea3n 4, \u0110i\u1ec1u 806 Kho\u1ea3n 5). Y\u00eau c\u1ea7u n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong kho\u1ea3ng th\u1eddi gian t\u1eeb 20 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn ng\u00e0y tr\u01b0\u1edbc ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.<\/li>\n\n\n\n<li>Th\u1ecfa thu\u1eadn v\u1ec1 gi\u00e1 mua l\u1ea1i: Sau ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00f4ng ty s\u1ebd th\u1ecfa thu\u1eadn v\u1ec1 &#8220;gi\u00e1 c\u00f4ng b\u1eb1ng&#8221; c\u1ee7a c\u1ed5 ph\u1ea7n. Th\u1eddi gian th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c (Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0110i\u1ec1u 117 Kho\u1ea3n 1, \u0110i\u1ec1u 786 Kho\u1ea3n 1, \u0110i\u1ec1u 807 Kho\u1ea3n 1).<\/li>\n\n\n\n<li>Y\u00eau c\u1ea7u t\u00f2a \u00e1n quy\u1ebft \u0111\u1ecbnh gi\u00e1: N\u1ebfu kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, c\u1ed5 \u0111\u00f4ng ho\u1eb7c c\u00f4ng ty c\u00f3 th\u1ec3 y\u00eau c\u1ea7u t\u00f2a \u00e1n quy\u1ebft \u0111\u1ecbnh gi\u00e1 trong 30 ng\u00e0y ti\u1ebfp theo (t\u1eeb ng\u00e0y th\u1ee9 31 \u0111\u1ebfn ng\u00e0y th\u1ee9 60 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c) (Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0110i\u1ec1u 117 Kho\u1ea3n 2, \u0110i\u1ec1u 786 Kho\u1ea3n 2, \u0110i\u1ec1u 807 Kho\u1ea3n 2).<\/li>\n<\/ol>\n\n\n\n<p>Quy\u1ec1n y\u00eau c\u1ea7u mua l\u1ea1i c\u1ed5 ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng nh\u01b0 m\u1ed9t bi\u1ec7n ph\u00e1p cu\u1ed1i c\u00f9ng \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a c\u1ed5 \u0111\u00f4ng. Do quy tr\u00ecnh n\u00e0y ph\u1ee9c t\u1ea1p v\u00e0 c\u00f3 c\u00e1c th\u1eddi h\u1ea1n nghi\u00eam ng\u1eb7t, c\u1ed5 \u0111\u00f4ng c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c y\u00eau c\u1ea7u v\u00e0 th\u1eddi h\u1ea1n n\u00e0y \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u1ea3n \u1ee9ng m\u1ed9t c\u00e1ch th\u00edch h\u1ee3p khi xem x\u00e9t th\u1ef1c hi\u1ec7n quy\u1ec1n c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thu_tuc_Phan_doi_cua_Chu_no\"><\/span>Th\u1ee7 t\u1ee5c Ph\u1ea3n \u0111\u1ed1i c\u1ee7a Ch\u1ee7 n\u1ee3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Do vi\u1ec7c chia t\u00e1ch c\u00f4ng ty c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ed1i quan h\u1ec7 k\u1ebf th\u1eeba n\u1ee3 c\u1ee7a c\u00f4ng ty b\u1ecb chia t\u00e1ch, th\u1ee7 t\u1ee5c b\u1ea3o v\u1ec7 ch\u1ee7 n\u1ee3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c b\u1edfi Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n (\u0110i\u1ec1u 789 v\u00e0 \u0110i\u1ec1u 810 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). Th\u1ee7 t\u1ee5c n\u00e0y c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c chia t\u00e1ch c\u00f4ng ty.<\/p>\n\n\n\n<p>Th\u1ee7 t\u1ee5c b\u1ea3o v\u1ec7 ch\u1ee7 n\u1ee3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n\n\n\n<ol type=\"1\" start=\"1\">\n<li>\u0110\u0103ng c\u00f4ng b\u00e1o: C\u00e1c c\u00f4ng ty tham gia chia t\u00e1ch ph\u1ea3i c\u00f4ng b\u1ed1 tr\u00ean c\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n chia t\u00e1ch c\u00f4ng ty, vi\u1ec7c ti\u1ebfp nh\u1eadn ph\u1ea3n \u0111\u1ed1i t\u1eeb ch\u1ee7 n\u1ee3, s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a v\u1ed1n v\u00e0 n\u1ee3, c\u00e1c t\u00e0i li\u1ec7u t\u00ednh to\u00e1n, t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u00e1c c\u00f4ng ty tham gia. C\u00f4ng b\u1ed1 n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u00edt nh\u1ea5t m\u1ed9t th\u00e1ng tr\u01b0\u1edbc ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 cho ch\u1ee7 n\u1ee3 c\u00f3 th\u1eddi gian \u00edt nh\u1ea5t m\u1ed9t th\u00e1ng \u0111\u1ec3 n\u1ed9p \u0111\u01a1n ph\u1ea3n \u0111\u1ed1i.<\/li>\n\n\n\n<li>Th\u00f4ng b\u00e1o ri\u00eang l\u1ebb \u0111\u1ebfn c\u00e1c ch\u1ee7 n\u1ee3 \u0111\u00e3 bi\u1ebft: Ngo\u00e0i vi\u1ec7c c\u00f4ng b\u1ed1 tr\u00ean c\u00f4ng b\u00e1o, c\u00f4ng ty ph\u1ea3i th\u00f4ng b\u00e1o ri\u00eang l\u1ebb cho c\u00e1c ch\u1ee7 n\u1ee3 \u0111\u00e3 bi\u1ebft v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n chia t\u00e1ch c\u00f4ng ty v\u00e0 quy\u1ec1n ph\u1ea3n \u0111\u1ed1i. Tuy nhi\u00ean, n\u1ebfu \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty quy \u0111\u1ecbnh c\u00f4ng b\u1ed1 tr\u00ean b\u00e1o h\u00e0ng ng\u00e0y ho\u1eb7c c\u00f4ng b\u1ed1 \u0111i\u1ec7n t\u1eed, c\u00f3 th\u1ec3 b\u1ecf qua th\u00f4ng b\u00e1o ri\u00eang l\u1ebb.<\/li>\n\n\n\n<li>Ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd ph\u1ea3n \u0111\u1ed1i: N\u1ebfu c\u00f3 ph\u1ea3n \u0111\u1ed1i t\u1eeb ch\u1ee7 n\u1ee3 trong th\u1eddi gian quy \u0111\u1ecbnh, c\u00f4ng ty ph\u1ea3i thanh to\u00e1n, cung c\u1ea5p b\u1ea3o \u0111\u1ea3m t\u01b0\u01a1ng x\u1ee9ng, ho\u1eb7c \u1ee7y th\u00e1c t\u00e0i s\u1ea3n t\u01b0\u01a1ng x\u1ee9ng cho c\u00f4ng ty t\u00edn th\u00e1c \u0111\u1ec3 thanh to\u00e1n cho ch\u1ee7 n\u1ee3 \u0111\u00f3 (\u0110i\u1ec1u 789 Kho\u1ea3n 5 v\u00e0 \u0110i\u1ec1u 810 Kho\u1ea3n 1 M\u1ee5c 5 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). Tuy nhi\u00ean, n\u1ebfu vi\u1ec7c chia t\u00e1ch c\u00f4ng ty kh\u00f4ng g\u00e2y h\u1ea1i cho ch\u1ee7 n\u1ee3 \u0111\u00f3, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng. N\u1ebfu kh\u00f4ng c\u00f3 ph\u1ea3n \u0111\u1ed1i, c\u00f4ng ty c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh chia t\u00e1ch v\u1edbi s\u1ef1 \u0111\u1ed3ng thu\u1eadn c\u1ee7a ch\u1ee7 n\u1ee3.<\/li>\n<\/ol>\n\n\n\n<p>N\u1ebfu c\u00f3 sai s\u00f3t trong th\u1ee7 t\u1ee5c b\u1ea3o v\u1ec7 ch\u1ee7 n\u1ee3 n\u00e0y, vi\u1ec7c chia t\u00e1ch c\u00f4ng ty c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 v\u00f4 hi\u1ec7u. Do \u0111\u00f3, vi\u1ec7c qu\u1ea3n l\u00fd l\u1ecbch tr\u00ecnh th\u1ee7 t\u1ee5c, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ea3m b\u1ea3o th\u1eddi gian ph\u1ea3n \u0111\u1ed1i \u00edt nh\u1ea5t m\u1ed9t th\u00e1ng, c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ef1c k\u1ef3 c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u00e0nh c\u00f4ng c\u1ee7a vi\u1ec7c chia t\u00e1ch c\u00f4ng ty.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dang_ky\"><\/span>\u0110\u0103ng k\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sau khi hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c chia t\u00e1ch c\u00f4ng ty ph\u00e1t sinh, c\u00e1c c\u00f4ng ty li\u00ean quan c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh. Trong tr\u01b0\u1eddng h\u1ee3p chia t\u00e1ch h\u1ea5p th\u1ee5, c\u1ea7n n\u1ed9p \u0111\u01a1n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i cho c\u00f4ng ty chia t\u00e1ch v\u00e0 c\u00f4ng ty k\u1ebf th\u1eeba trong v\u00f2ng 2 tu\u1ea7n k\u1ec3 t\u1eeb ng\u00e0y hi\u1ec7u l\u1ef1c (\u0110i\u1ec1u 921 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chia t\u00e1ch th\u00e0nh l\u1eadp m\u1edbi, c\u1ea7n n\u1ed9p \u0111\u01a1n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i cho c\u00f4ng ty chia t\u00e1ch v\u00e0 \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp cho c\u00f4ng ty m\u1edbi trong v\u00f2ng 2 tu\u1ea7n k\u1ec3 t\u1eeb ng\u00e0y hi\u1ec7u l\u1ef1c (\u0110i\u1ec1u 924 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n).<\/p>\n\n\n\n<p>Ng\u00e0y hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c chia t\u00e1ch th\u00e0nh l\u1eadp m\u1edbi \u0111\u01b0\u1ee3c coi l\u00e0 ng\u00e0y \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp c\u00f4ng ty m\u1edbi (\u0110i\u1ec1u 764 Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd n\u00e0y s\u1ebd l\u00e0m ph\u00e1t sinh hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c chia t\u00e1ch c\u00f4ng ty v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u \u0111\u1ed1i kh\u00e1ng \u0111\u1ed1i v\u1edbi b\u00ean th\u1ee9 ba. Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd l\u00e0 giai \u0111o\u1ea1n cu\u1ed1i c\u00f9ng \u0111\u1ec3 ho\u00e0n t\u1ea5t ph\u00e1p l\u00fd vi\u1ec7c chia t\u00e1ch c\u00f4ng ty v\u00e0 c\u00f4ng khai n\u1ed9i dung c\u1ee7a n\u00f3, v\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u1ed5n \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c chia t\u00e1ch c\u00f4ng ty.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thu_Tuc_Cong_Bo_Sau_Khi_Hoan_Tat\"><\/span>Th\u1ee7 T\u1ee5c C\u00f4ng B\u1ed1 Sau Khi Ho\u00e0n T\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sau khi hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c chia t\u00e1ch c\u00f4ng ty ph\u00e1t sinh, c\u00f4ng ty chia t\u00e1ch v\u00e0 c\u00f4ng ty k\u1ebf th\u1eeba (trong tr\u01b0\u1eddng h\u1ee3p chia t\u00e1ch \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00f4ng ty m\u1edbi th\u00ec l\u00e0 c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp) ph\u1ea3i nhanh ch\u00f3ng l\u1eadp t\u00e0i li\u1ec7u ho\u1eb7c b\u1ea3n ghi \u0111i\u1ec7n t\u1eed (t\u00e0i li\u1ec7u c\u00f4ng b\u1ed1 sau) ghi r\u00f5 c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ebfn vi\u1ec7c chia t\u00e1ch c\u00f4ng ty k\u1ec3 t\u1eeb ng\u00e0y hi\u1ec7u l\u1ef1c. C\u00e1c t\u00e0i li\u1ec7u n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u xem x\u00e9t ho\u1eb7c c\u1ea5p b\u1ea3n sao t\u1eeb c\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3 (\u0110i\u1ec1u 801, \u0110i\u1ec1u 811, \u0110i\u1ec1u 815 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n).<\/p>\n\n\n\n<p>T\u00e0i li\u1ec7u c\u00f4ng b\u1ed1 sau bao g\u1ed3m ng\u00e0y m\u00e0 vi\u1ec7c chia t\u00e1ch c\u00f4ng ty c\u00f3 hi\u1ec7u l\u1ef1c, c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ebfn quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba, v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ebfn vi\u1ec7c trao \u0111\u1ed5i \u0111\u1ed1i gi\u00e1. Th\u1ee7 t\u1ee5c n\u00e0y \u0111\u00f3ng vai tr\u00f2 duy tr\u00ec t\u00ednh minh b\u1ea1ch b\u1eb1ng c\u00e1ch cho ph\u00e9p c\u00e1c b\u00ean li\u00ean quan ti\u1ebfp t\u1ee5c x\u00e1c nh\u1eadn n\u1ed9i dung c\u1ee7a vi\u1ec7c chia t\u00e1ch ngay c\u1ea3 sau khi ho\u00e0n t\u1ea5t, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u kh\u1ea3 n\u0103ng ph\u00e1t sinh nghi ng\u1edd ho\u1eb7c tranh ch\u1ea5p trong t\u01b0\u01a1ng lai.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thu_Tuc_Lien_Quan_Den_Ke_Thua_Hop_Dong_Lao_Dong_Duoi_Luat_Nhat_Ban\"><\/span>Th\u1ee7 T\u1ee5c Li\u00ean Quan \u0110\u1ebfn K\u1ebf Th\u1eeba H\u1ee3p \u0110\u1ed3ng Lao \u0110\u1ed9ng D\u01b0\u1edbi Lu\u1eadt Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Trong qu\u00e1 tr\u00ecnh chia t\u00e1ch c\u00f4ng ty t\u1ea1i Nh\u1eadt B\u1ea3n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u0169ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba c\u00f9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh, do \u0111\u00f3, t\u1eeb g\u00f3c \u0111\u1ed9 b\u1ea3o v\u1ec7 ng\u01b0\u1eddi lao \u0111\u1ed9ng, m\u1ed9t th\u1ee7 t\u1ee5c \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi &#8220;Lu\u1eadt v\u1ec1 K\u1ebf Th\u1eeba H\u1ee3p \u0110\u1ed3ng Lao \u0110\u1ed9ng Li\u00ean Quan \u0110\u1ebfn Chia T\u00e1ch C\u00f4ng Ty&#8221; (sau \u0111\u00e2y g\u1ecdi l\u00e0 &#8220;Lu\u1eadt K\u1ebf Th\u1eeba H\u1ee3p \u0110\u1ed3ng Lao \u0110\u1ed9ng&#8221;).<\/p>\n\n\n\n<p>C\u00f4ng ty chia t\u00e1ch, d\u1ef1a tr\u00ean Lu\u1eadt K\u1ebf Th\u1eeba H\u1ee3p \u0110\u1ed3ng Lao \u0110\u1ed9ng, ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ee7 y\u1ebfu l\u00e0m vi\u1ec7c trong ho\u1ea1t \u0111\u1ed9ng kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng chia t\u00e1ch \u00edt nh\u1ea5t hai tu\u1ea7n tr\u01b0\u1edbc ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c chia t\u00e1ch c\u00f4ng ty. Th\u00f4ng b\u00e1o n\u00e0y ph\u1ea3i bao g\u1ed3m \u00fd \u0111\u1ecbnh th\u1ef1c hi\u1ec7n chia t\u00e1ch c\u00f4ng ty, t\u00f3m t\u1eaft v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba, vi\u1ec7c c\u00f3 hay kh\u00f4ng k\u1ebf th\u1eeba h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, v\u00e0 t\u00ean th\u01b0\u01a1ng m\u1ea1i c\u1ee7a c\u00f4ng ty k\u1ebf th\u1eeba (ho\u1eb7c c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp). Ngo\u00e0i ra, n\u1ebfu c\u00f3 k\u00fd k\u1ebft th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng v\u1edbi c\u00f4ng \u0111o\u00e0n, c\u0169ng c\u1ea7n th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c c\u00f3 hay kh\u00f4ng k\u1ebf th\u1eeba th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng v\u00e0 ph\u1ea1m vi c\u1ee7a n\u00f3.<\/p>\n\n\n\n<p>Theo Lu\u1eadt K\u1ebf Th\u1eeba H\u1ee3p \u0110\u1ed3ng Lao \u0110\u1ed9ng, n\u1ebfu m\u1ed9t ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee5 th\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn ph\u1ea3n \u0111\u1ed1i, c\u00f3 kh\u1ea3 n\u0103ng vi\u1ec7c k\u1ebf th\u1eeba ho\u1eb7c kh\u00f4ng k\u1ebf th\u1eeba h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng s\u1ebd b\u1ecb \u0111\u1ea3o ng\u01b0\u1ee3c v\u00e0o ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c chia t\u00e1ch. C\u00f4ng ty chia t\u00e1ch ph\u1ea3i thi\u1ebft l\u1eadp m\u1ed9t kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 ti\u1ebfp nh\u1eadn \u00fd ki\u1ebfn ph\u1ea3n \u0111\u1ed1i t\u1eeb ng\u01b0\u1eddi lao \u0111\u1ed9ng (\u00edt nh\u1ea5t 13 ng\u00e0y t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o \u0111\u1ebfn ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p \u00fd ki\u1ebfn ph\u1ea3n \u0111\u1ed1i).<\/p>\n\n\n\n<p>Cu\u1ed9c th\u1ea3o lu\u1eadn v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 vi\u1ec7c k\u1ebf th\u1eeba h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt K\u1ebf Th\u1eeba H\u1ee3p \u0110\u1ed3ng Lao \u0110\u1ed9ng (g\u1ecdi l\u00e0 &#8220;Th\u1ea3o lu\u1eadn \u0110i\u1ec1u 5&#8221;) l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c k\u1ebf th\u1eeba h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. N\u1ebfu cu\u1ed9c th\u1ea3o lu\u1eadn n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u00e0n to\u00e0n v\u1edbi m\u1ed9t ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee5 th\u1ec3, ho\u1eb7c n\u1ebfu n\u1ed9i dung gi\u1ea3i th\u00edch v\u00e0 th\u1ea3o lu\u1eadn t\u1eeb ph\u00eda c\u00f4ng ty chia t\u00e1ch b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 c\u1ef1c k\u1ef3 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3 c\u00f3 quy\u1ec1n tranh c\u00e3i v\u1ec1 hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c k\u1ebf th\u1eeba h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. V\u1ec1 \u0111i\u1ec3m n\u00e0y, ph\u00e1n quy\u1ebft c\u1ee7a T\u00f2a \u00e1n T\u1ed1i cao Nh\u1eadt B\u1ea3n ng\u00e0y 12 th\u00e1ng 7 n\u0103m 2010 (v\u1ee5 vi\u1ec7c chia t\u00e1ch c\u00f4ng ty c\u1ee7a IBM Nh\u1eadt B\u1ea3n) \u0111\u00e3 ch\u1ec9 ra kh\u1ea3 n\u0103ng \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thi\u1ebfu s\u00f3t trong Th\u1ea3o lu\u1eadn \u0110i\u1ec1u 5 \u0111\u1ebfn hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c k\u1ebf th\u1eeba h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Ph\u00e1n quy\u1ebft n\u00e0y l\u00e0m r\u00f5 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c kh\u00f4ng ch\u1ec9 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o h\u00ecnh th\u1ee9c m\u00e0 c\u00f2n c\u1ea7n c\u00f3 gi\u1ea3i th\u00edch v\u00e0 th\u1ea3o lu\u1eadn th\u1ef1c ch\u1ea5t. Vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng thu\u1eadn su\u00f4n s\u1ebb v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ef1 \u1ed5n \u0111\u1ecbnh trong ho\u1ea1t \u0111\u1ed9ng kinh doanh sau khi chia t\u00e1ch c\u00f4ng ty, do \u0111\u00f3, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c n\u00e0y m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thong_Bao_Den_Uy_Ban_Thuong_Mai_Cong_Bang_Nhat_Ban\"><\/span>Th\u00f4ng B\u00e1o \u0110\u1ebfn \u1ee6y Ban Th\u01b0\u01a1ng M\u1ea1i C\u00f4ng B\u1eb1ng Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi th\u1ef1c hi\u1ec7n chia t\u00e1ch c\u00f4ng ty v\u01b0\u1ee3t qu\u00e1 m\u1ed9t quy m\u00f4 nh\u1ea5t \u0111\u1ecbnh, c\u00f3 th\u1ec3 c\u1ea7n ph\u1ea3i th\u00f4ng b\u00e1o tr\u01b0\u1edbc \u0111\u1ebfn \u1ee6y Ban Th\u01b0\u01a1ng M\u1ea1i C\u00f4ng B\u1eb1ng Nh\u1eadt B\u1ea3n theo Lu\u1eadt Ch\u1ed1ng \u0110\u1ed9c Quy\u1ec1n Nh\u1eadt B\u1ea3n. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n th\u00f4ng b\u00e1o, kh\u00f4ng th\u1ec3 ti\u1ebfn h\u00e0nh chia t\u00e1ch c\u00f4ng ty trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o. Tuy nhi\u00ean, n\u1ebfu \u0111\u01b0\u1ee3c \u1ee6y Ban Th\u01b0\u01a1ng M\u1ea1i C\u00f4ng B\u1eb1ng Nh\u1eadt B\u1ea3n ch\u1ea5p thu\u1eadn, th\u1eddi gian c\u1ea5m n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c r\u00fat ng\u1eafn. Ngo\u00e0i ra, n\u1ebfu m\u1ed9t trong c\u00e1c c\u00f4ng ty tham gia s\u1edf h\u1eefu t\u1eeb 9\/10 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean c\u1ee7a c\u00f4ng ty kia, thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p &#8220;chia t\u00e1ch h\u1ea5p th\u1ee5 gi\u1eefa c\u00e1c c\u00f4ng ty thu\u1ed9c c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n doanh nghi\u1ec7p,&#8221; th\u00ec kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o n\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tong_Quan_ve_Phan_Chia_Don_Gian_va_Phan_Chia_Tom_Luoc\"><\/span>T\u1ed5ng Quan v\u1ec1 Ph\u00e2n Chia \u0110\u01a1n Gi\u1ea3n v\u00e0 Ph\u00e2n Chia T\u00f3m L\u01b0\u1ee3c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh c\u00e1c ngo\u1ea1i l\u1ec7 nh\u01b0 &#8220;ph\u00e2n chia \u0111\u01a1n gi\u1ea3n&#8221; v\u00e0 &#8220;ph\u00e2n chia t\u00f3m l\u01b0\u1ee3c&#8221; nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c ph\u00e2n chia c\u00f4ng ty. Nh\u1eefng ngo\u1ea1i l\u1ec7 n\u00e0y cho ph\u00e9p b\u1ecf qua quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh, nh\u1eb1m \u0111\u1ea9y nhanh qu\u00e1 tr\u00ecnh t\u00e1i c\u1ea5u tr\u00fac c\u00f4ng ty.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_Chia_Don_Gian\"><\/span>Ph\u00e2n Chia \u0110\u01a1n Gi\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ph\u00e2n chia \u0111\u01a1n gi\u1ea3n l\u00e0 th\u1ee7 t\u1ee5c ph\u00e2n chia h\u1ea5p th\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u00e0 kh\u00f4ng c\u1ea7n quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty ph\u00e2n chia ho\u1eb7c c\u00f4ng ty k\u1ebf th\u1eeba trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh.<\/p>\n\n\n\n<ul>\n<li>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi c\u00f4ng ty ph\u00e2n chia: Khi t\u1ed5ng gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n chuy\u1ec3n giao cho c\u00f4ng ty k\u1ebf th\u1eeba trong qu\u00e1 tr\u00ecnh ph\u00e2n chia h\u1ea5p th\u1ee5 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1\/5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a c\u00f4ng ty ph\u00e2n chia, c\u00f4ng ty ph\u00e2n chia c\u00f3 th\u1ec3 b\u1ecf qua quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng (\u0110i\u1ec1u 784 Kho\u1ea3n 3, \u0110i\u1ec1u 805 Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng khi \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c t\u00e1ch r\u1eddi m\u1ed9t ph\u1ea7n kinh doanh \u0111\u1ed1i v\u1edbi c\u00f4ng ty ph\u00e2n chia l\u00e0 kh\u00f4ng \u0111\u00e1ng k\u1ec3.<\/li>\n\n\n\n<li>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi c\u00f4ng ty k\u1ebf th\u1eeba: Khi t\u1ed5ng gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n giao cho c\u00f4ng ty ph\u00e2n chia nh\u01b0 l\u00e0 \u0111\u1ed1i gi\u00e1 trong qu\u00e1 tr\u00ecnh ph\u00e2n chia h\u1ea5p th\u1ee5 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1\/5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a c\u00f4ng ty k\u1ebf th\u1eeba, c\u00f4ng ty k\u1ebf th\u1eeba c\u00f3 th\u1ec3 b\u1ecf qua quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng (\u0110i\u1ec1u 796 Kho\u1ea3n 2 Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). Ngo\u00e0i ra, c\u00f4ng ty k\u1ebf th\u1eeba c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t sinh l\u1ed7 do ph\u00e2n chia. \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng khi vi\u1ec7c thanh to\u00e1n \u0111\u1ed1i gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00f4ng ty k\u1ebf th\u1eeba l\u00e0 kh\u00f4ng \u0111\u00e1ng k\u1ec3.<\/li>\n<\/ul>\n\n\n\n<p>Ph\u00e2n chia \u0111\u01a1n gi\u1ea3n c\u00f3 l\u1ee3i th\u1ebf trong vi\u1ec7c \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c khi \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 nh\u1ecf, nh\u01b0ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t. N\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00e0y, c\u1ea7n quay l\u1ea1i nguy\u00ean t\u1eafc v\u00e0 c\u1ea7n c\u00f3 s\u1ef1 ph\u00ea duy\u1ec7t c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_Chia_Tom_Luoc\"><\/span>Ph\u00e2n Chia T\u00f3m L\u01b0\u1ee3c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ph\u00e2n chia t\u00f3m l\u01b0\u1ee3c l\u00e0 th\u1ee7 t\u1ee5c ph\u00e2n chia h\u1ea5p th\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u00e0 kh\u00f4ng c\u1ea7n quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty b\u1ecb ki\u1ec3m so\u00e1t khi m\u1ed9t trong c\u00e1c c\u00f4ng ty tham gia c\u00f3 &#8220;quan h\u1ec7 ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t&#8221; v\u1edbi c\u00f4ng ty kia, t\u1ee9c l\u00e0 s\u1edf h\u1eefu tr\u00ean 9\/10 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a t\u1ed5ng s\u1ed1 c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty kia (c\u00f3 th\u1ec3 quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 cao h\u01a1n trong \u0111i\u1ec1u l\u1ec7) (\u0110i\u1ec1u 784 Kho\u1ea3n 1, \u0110i\u1ec1u 796 Kho\u1ea3n 1 Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n).<\/p>\n\n\n\n<p>Ph\u00e2n chia t\u00f3m l\u01b0\u1ee3c \u00e1p d\u1ee5ng khi c\u00f4ng ty b\u1ecb ki\u1ec3m so\u00e1t l\u00e0 c\u00f4ng ty k\u1ebf th\u1eeba ho\u1eb7c c\u00f4ng ty ph\u00e2n chia. \u0110i\u1ec1u n\u00e0y nh\u1eb1m t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 th\u1ee7 t\u1ee5c trong t\u00ecnh hu\u1ed1ng c\u00f4ng ty m\u1eb9 th\u1ef1c s\u1ef1 ki\u1ec3m so\u00e1t c\u00f4ng ty con, khi m\u00e0 th\u1ee7 t\u1ee5c ph\u00ea duy\u1ec7t c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng c\u00f3 th\u1ec3 tr\u1edf n\u00ean h\u00ecnh th\u1ee9c. Tuy nhi\u00ean, n\u1ebfu c\u00f4ng ty k\u1ebf th\u1eeba l\u00e0 c\u00f4ng ty b\u1ecb ki\u1ec3m so\u00e1t kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 trong qu\u00e1 tr\u00ecnh ph\u00e2n chia h\u1ea5p th\u1ee5 c\u00f3 vi\u1ec7c giao c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty k\u1ebf th\u1eeba, th\u00ec kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n chia h\u1ea5p th\u1ee5 th\u00f4ng qua ph\u00e2n chia t\u00f3m l\u01b0\u1ee3c (\u0110i\u1ec1u 796 Kho\u1ea3n 1 Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n).<\/p>\n\n\n\n<p>Ph\u00e2n chia t\u00f3m l\u01b0\u1ee3c \u0111\u00f3ng g\u00f3p l\u1edbn v\u00e0o vi\u1ec7c t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 v\u00e0 t\u1ed1c \u0111\u1ed9 trong t\u00e1i c\u1ea5u tr\u00fac n\u1ed9i b\u1ed9 nh\u00f3m. Do c\u00f3 ti\u00eau chu\u1ea9n r\u00f5 r\u00e0ng v\u1ec1 quan h\u1ec7 ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t, vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng t\u01b0\u01a1ng \u0111\u1ed1i d\u1ec5 d\u00e0ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_An_Le_Lien_Quan_Den_Phan_Chia_Cong_Ty_Tai_Nhat_Ban\"><\/span>C\u00e1c \u00c1n L\u1ec7 Li\u00ean Quan \u0110\u1ebfn Ph\u00e2n Chia C\u00f4ng Ty T\u1ea1i Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ph\u00e2n chia c\u00f4ng ty, do t\u00ednh ch\u1ea5t c\u1ee7a n\u00f3, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nhi\u1ec1u b\u00ean li\u00ean quan kh\u00e1c nhau, v\u00ec v\u1eady c\u00e1c \u00e1n l\u1ec7 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh xoay quanh t\u00ednh h\u1ee3p ph\u00e1p, ph\u1ea1m vi k\u1ebf th\u1eeba quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5, c\u0169ng nh\u01b0 t\u00ednh c\u00f4ng b\u1eb1ng c\u1ee7a \u0111\u1ed1i gi\u00e1. Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i s\u1ebd t\u1eadp trung gi\u1ea3i th\u00edch c\u00e1c \u00e1n l\u1ec7 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c ng\u0103n ch\u1eb7n ho\u1eb7c v\u00f4 hi\u1ec7u h\u00f3a ph\u00e2n chia c\u00f4ng ty.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"An_Le_Lien_Quan_Den_Ke_Thua_No\"><\/span>\u00c1n L\u1ec7 Li\u00ean Quan \u0110\u1ebfn K\u1ebf Th\u1eeba N\u1ee3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vi\u1ec7c k\u1ebf th\u1eeba to\u00e0n b\u1ed9 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 trong ph\u00e2n chia c\u00f4ng ty l\u00e0 nguy\u00ean t\u1eafc, nh\u01b0ng trong m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3, c\u00f3 th\u1ec3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 cho vi\u1ec7c k\u1ebf th\u1eeba n\u1ee3.<\/p>\n\n\n\n<ul>\n<li>K\u1ebf th\u1eeba n\u1ee3 th\u00f4ng qua vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng t\u00ean th\u01b0\u01a1ng m\u1ea1i: Ph\u00e1n quy\u1ebft c\u1ee7a T\u00f2a \u00e1n T\u1ed1i cao ng\u00e0y 29 th\u00e1ng 10 n\u0103m 2013 (Heisei 25) \u0111\u00e3 c\u00f4ng nh\u1eadn vi\u1ec7c \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 \u0110i\u1ec1u 22 Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 \u0110i\u1ec1u 26 Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i c\u0169) trong tr\u01b0\u1eddng h\u1ee3p m\u1ed9t c\u00f4ng ty v\u1eadn h\u00e0nh s\u00e2n golf \u0111\u00e3 \u0111\u1ec3 l\u1ea1i n\u1ee3 ho\u00e0n tr\u1ea3 ti\u1ec1n k\u00fd qu\u1ef9 c\u1ee7a c\u00e2u l\u1ea1c b\u1ed9 golf tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 chuy\u1ec3n giao ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u00e2n golf cho c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp th\u00f4ng qua ph\u00e2n chia m\u1edbi, v\u00e0 c\u00f4ng ty m\u1edbi ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng t\u00ean th\u01b0\u01a1ng m\u1ea1i c\u1ee7a c\u00e2u l\u1ea1c b\u1ed9 golf m\u00e0 c\u00f4ng ty ph\u00e2n chia tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 v\u1eadn h\u00e0nh. Ph\u00e1n quy\u1ebft n\u00e0y kh\u1eb3ng \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m ho\u00e0n tr\u1ea3 ti\u1ec1n k\u00fd qu\u1ef9 \u0111\u1ed1i v\u1edbi c\u00e1c th\u00e0nh vi\u00ean c\u00e2u l\u1ea1c b\u1ed9 golf (ch\u1ee7 n\u1ee3) c\u1ee7a c\u00f4ng ty m\u1edbi. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y r\u1eb1ng, ngay c\u1ea3 khi n\u1ee3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi trong k\u1ebf ho\u1ea1ch ph\u00e2n chia c\u00f4ng ty, ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n giao ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ee3 ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00f3 n\u1ebfu ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng t\u00ean th\u01b0\u01a1ng m\u1ea1i c\u1ee7a ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn t\u1eeb quan \u0111i\u1ec3m b\u1ea3o v\u1ec7 ch\u1ee7 n\u1ee3, v\u00ec vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng t\u00ean th\u01b0\u01a1ng m\u1ea1i c\u00f3 th\u1ec3 g\u00e2y hi\u1ec3u l\u1ea7m cho ch\u1ee7 n\u1ee3 r\u1eb1ng ch\u1ee7 th\u1ec3 kinh doanh v\u1eabn l\u00e0 m\u1ed9t.<\/li>\n\n\n\n<li>K\u1ebf th\u1eeba h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 n\u1ee3 vi ph\u1ea1m: Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n T\u1ed1i cao ng\u00e0y 19 th\u00e1ng 12 n\u0103m 2017 (Heisei 29) \u0111\u00e3 ph\u00e1n quy\u1ebft r\u1eb1ng, trong h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 quy \u0111\u1ecbnh r\u1eb1ng ch\u1ee7 nh\u00e0 c\u00f3 th\u1ec3 h\u1ee7y h\u1ee3p \u0111\u1ed3ng v\u00e0 y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m khi ng\u01b0\u1eddi thu\u00ea thay \u0111\u1ed5i th\u1ef1c ch\u1ea5t b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng, vi\u1ec7c ng\u01b0\u1eddi thu\u00ea k\u1ebf th\u1eeba v\u1ecb tr\u00ed h\u1ee3p \u0111\u1ed3ng th\u00f4ng qua ph\u00e2n chia h\u1ea5p th\u1ee5 kh\u00f4ng l\u00e0m cho ng\u01b0\u1eddi thu\u00ea tho\u00e1t kh\u1ecfi tr\u00e1ch nhi\u1ec7m n\u1ee3 vi ph\u1ea1m. Quy\u1ebft \u0111\u1ecbnh n\u00e0y, m\u1eb7c d\u00f9 l\u00e0 ph\u00e1n quy\u1ebft trong m\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, nh\u01b0ng g\u1ee3i \u00fd r\u1eb1ng vi\u1ec7c k\u1ebf th\u1eeba v\u1ecb tr\u00ed h\u1ee3p \u0111\u1ed3ng th\u00f4ng qua ph\u00e2n chia c\u00f4ng ty c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 theo nguy\u00ean t\u1eafc thi\u1ec7n ch\u00ed gi\u1eefa c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng. Khi xem x\u00e9t ph\u00e2n chia c\u00f4ng ty, c\u1ea7n thi\u1ebft ph\u1ea3i xem x\u00e9t chi ti\u1ebft c\u00e1c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3 v\u00e0 c\u00e1ch ch\u00fang b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi ph\u00e2n chia c\u00f4ng ty.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thao_Luan_Ve_Tinh_Cong_Bang_Cua_Doi_Gia\"><\/span>Th\u1ea3o Lu\u1eadn V\u1ec1 T\u00ednh C\u00f4ng B\u1eb1ng C\u1ee7a \u0110\u1ed1i Gi\u00e1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Trong ph\u00e2n chia c\u00f4ng ty, vi\u1ec7c c\u00f4ng ty ph\u00e2n chia nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ed1i gi\u00e1 t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n chuy\u1ec3n giao l\u00e0 quan tr\u1ecdng t\u1eeb quan \u0111i\u1ec3m b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3. Tuy nhi\u00ean, \u0111\u1eb7c bi\u1ec7t trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty th\u1ef1c t\u1ebf \u0111ang trong t\u00ecnh tr\u1ea1ng ph\u00e1 s\u1ea3n th\u1ef1c hi\u1ec7n ph\u00e2n chia c\u00f4ng ty, c\u00f3 kh\u1ea3 n\u0103ng c\u00f4ng ty ph\u00e2n chia kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ed1i gi\u00e1 th\u00edch h\u1ee3p, d\u1eabn \u0111\u1ebfn vi\u1ec7c ch\u1ee7 n\u1ee3 c\u00f3 th\u1ec3 ch\u1ecbu thi\u1ec7t h\u1ea1i kh\u00f4ng mong \u0111\u1ee3i. Vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng c\u1ee7a \u0111\u1ed1i gi\u00e1 v\u00e0 b\u1ea3o v\u1ec7 ch\u1ee7 n\u1ee3 trong nh\u1eefng t\u00ecnh hu\u1ed1ng nh\u01b0 v\u1eady v\u1eabn l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a c\u00e1c cu\u1ed9c th\u1ea3o lu\u1eadn. \u0110\u00e1nh gi\u00e1 \u0111\u1ed1i gi\u00e1 trong ph\u00e2n chia c\u00f4ng ty c\u1ea7n ph\u1ea3i kh\u00e1ch quan v\u00e0 h\u1ee3p l\u00fd, v\u00ec n\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/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>Trong Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, chia t\u00e1ch c\u00f4ng ty l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 ph\u00e1p l\u00fd m\u1ea1nh m\u1ebd cho ph\u00e9p t\u00e1i c\u1ea5u tr\u00fac chi\u1ebfn l\u01b0\u1ee3c doanh nghi\u1ec7p. C\u00f3 hai lo\u1ea1i ch\u00ednh l\u00e0 chia t\u00e1ch h\u1ea5p th\u1ee5 v\u00e0 chia t\u00e1ch th\u00e0nh l\u1eadp m\u1edbi, m\u1ed7i lo\u1ea1i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00f9y theo m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd kh\u00e1c nhau nh\u01b0 t\u00e1i b\u1ed1 tr\u00ed c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7n c\u00f3 ho\u1eb7c \u0111\u1ed9c l\u1eadp h\u00f3a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi. Ngo\u00e0i ra, d\u1ef1a tr\u00ean ph\u01b0\u01a1ng th\u1ee9c trao \u0111\u1ed5i \u0111\u1ed1i gi\u00e1, chia t\u00e1ch c\u00f4ng ty \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh chia t\u00e1ch theo h\u00ecnh th\u1ee9c c\u00f4ng ty con v\u00e0 chia t\u00e1ch theo h\u00ecnh th\u1ee9c ph\u00e2n chia, trong \u0111\u00f3 lo\u1ea1i sau \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c &#8220;chia t\u00e1ch t\u00e0i s\u1ea3n + c\u1ed5 t\u1ee9c&#8221; theo Lu\u1eadt C\u00f4ng ty hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n<p>Quy tr\u00ecnh chia t\u00e1ch c\u00f4ng ty b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c l\u1eadp h\u1ee3p \u0111\u1ed3ng v\u00e0 k\u1ebf ho\u1ea1ch chia t\u00e1ch, bao g\u1ed3m c\u00f4ng b\u1ed1 tr\u01b0\u1edbc, th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh t\u1ea1i \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng, quy\u1ec1n y\u00eau c\u1ea7u mua l\u1ea1i c\u1ed5 ph\u1ea7n c\u1ee7a c\u1ed5 \u0111\u00f4ng ph\u1ea3n \u0111\u1ed1i, th\u1ee7 t\u1ee5c ph\u1ea3n \u0111\u1ed1i c\u1ee7a ch\u1ee7 n\u1ee3, \u0111\u0103ng k\u00fd, c\u00f4ng b\u1ed1 sau, v\u00e0 th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn chuy\u1ec3n giao h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. T\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t b\u1edfi Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n. Nh\u1eefng quy tr\u00ecnh n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c b\u00ean li\u00ean quan nh\u01b0 c\u1ed5 \u0111\u00f4ng, ch\u1ee7 n\u1ee3, v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 minh b\u1ea1ch c\u1ee7a vi\u1ec7c chia t\u00e1ch c\u00f4ng ty. \u0110\u1eb7c bi\u1ec7t, trong vi\u1ec7c chuy\u1ec3n giao h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, vi\u1ec7c th\u00f4ng b\u00e1o v\u00e0 th\u1ea3o lu\u1eadn theo Lu\u1eadt Chuy\u1ec3n giao H\u1ee3p \u0111\u1ed3ng Lao \u0111\u1ed9ng c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1ch, v\u00ec s\u1ef1 thi\u1ebfu s\u00f3t c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c chuy\u1ec3n giao h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. H\u01a1n n\u1eefa, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh, vi\u1ec7c \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh nh\u01b0 chia t\u00e1ch \u0111\u01a1n gi\u1ea3n ho\u1eb7c chia t\u00e1ch r\u00fat g\u1ecdn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, cho ph\u00e9p t\u00e1i c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c nhanh ch\u00f3ng.<\/p>\n\n\n\n<p>C\u00e1c \u00e1n l\u1ec7 li\u00ean quan \u0111\u1ebfn chia t\u00e1ch c\u00f4ng ty t\u1ea1i Nh\u1eadt B\u1ea3n \u0111\u00e3 l\u00e0m s\u00e1ng t\u1ecf nh\u1eefng \u0111i\u1ec3m ph\u1ee9c t\u1ea1p trong th\u1ef1c ti\u1ec5n nh\u01b0 kh\u1ea3 n\u0103ng k\u1ebf th\u1eeba n\u1ee3 ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi nguy\u00ean t\u1eafc k\u1ebf th\u1eeba to\u00e0n di\u1ec7n, v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a th\u1ea3o lu\u1eadn trong vi\u1ec7c chuy\u1ec3n giao h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Nh\u1eefng \u00e1n l\u1ec7 n\u00e0y cho th\u1ea5y t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u0111\u00fang r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n l\u00fd c\u1ea9n th\u1eadn m\u1ed1i quan h\u1ec7 v\u1edbi c\u00e1c b\u00ean li\u00ean quan trong qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 th\u1ef1c hi\u1ec7n chia t\u00e1ch c\u00f4ng ty.<\/p>\n\n\n\n<p>V\u0103n ph\u00f2ng Lu\u1eadt Monolith c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m trong vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn ch\u1ee7 \u0111\u1ec1 n\u00e0y cho nhi\u1ec1u kh\u00e1ch h\u00e0ng t\u1ea1i Nh\u1eadt B\u1ea3n. Ch\u00fang t\u00f4i c\u00f3 nhi\u1ec1u lu\u1eadt s\u01b0 n\u00f3i ti\u1ebfng Anh c\u00f3 b\u1eb1ng c\u1ea5p lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u00f3 kh\u1ea3 n\u0103ng cung c\u1ea5p h\u1ed7 tr\u1ee3 chuy\u00ean m\u00f4n t\u1eeb nhi\u1ec1u g\u00f3c \u0111\u1ed9 \u0111\u1ed1i v\u1edbi c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn chia t\u00e1ch c\u00f4ng ty theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n. T\u1eeb vi\u1ec7c xem x\u00e9t chia t\u00e1ch c\u00f4ng ty, th\u1ef1c hi\u1ec7n quy tr\u00ecnh, \u0111\u1ebfn gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd sau \u0111\u00f3, ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u00f4ng qua d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd to\u00e0n di\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00e1i c\u1ea5u tr\u00fac kinh doanh su\u00f4n s\u1ebb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c chia t\u00e1ch c\u00f4ng ty theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n (n\u0103m 2005) l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 m\u1ea1nh m\u1ebd \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u00e1i c\u1ea5u tr\u00fac doanh nghi\u1ec7p v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd. \u0110\u00e2y l\u00e0 h\u00e0nh \u0111\u1ed9ng t\u00e1i c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c nh\u1eb1m t\u00e1ch [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":71256,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,85],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71255"}],"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=71255"}],"version-history":[{"count":2,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71255\/revisions"}],"predecessor-version":[{"id":71676,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71255\/revisions\/71676"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media\/71256"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media?parent=71255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/categories?post=71255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/tags?post=71255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}