Chuyªn ®Ò 1
ph¸p luËt vÒ kinh tÕ Vµ LUËT DOANH
NGHIÖP
Phần 1
PHÁP LUẬT VỀ DOANH NGHIỆP
 !
!"#$%&'()*#+$,-.&
/0'-12&31/+4,1"567 *"
68'!/+9553:1,;
9 *"  *<"=>,5
4??"*36@A%&'BC
$3D'=6 */+9&E
,55*;F"G'64-.&-1H0C
$IJ
 !"
#$%#&'())*+,
,*-#./''!
01234"'5'2
63(!K;+*64-.&-1H0L5
$6MIJ1/,7*'#'*8,
&'9#:82;*': *)'
(:*+
 
!"#$%#&'()
)*+,,*-#./'
'!0K-$ !!
"#5"#NOC6"5"<9C
$'65B6P *"!6.+$,Q&
$#:NRB"6-1?H04)*?J<'
(=:*>-&'9.?>
7#&'():!'','!@AB'

;
X*"?Sa7"5"ZN13I
,:4?5'7"5"Z&<"b
 *"95<"5"5"Zc<"Z
*d)*6O4'G *"5"<,$b
*.& *`G]'9<=e*.
&' *";
2. Phân loại doanh nghiệp
2?55"*. *"'3I
:*DB3@SGD*.&' *"4
*"9I *" *"=;
:*5"5"Z' *"4 *"9"
I *"?5"5" *"=?5"5"
;
:*".6531c:&$65
316**.& *''3@S *"d4 *"9
I *"$65S. *"$656*
 *;cf
g
=
h
4"
h
6
g
]
h

i
 *]

m*1T-!nW<X*"Y

:**.O:*.&4 *"9
I2="#b=65S.4=9" b *"
;
3. Văn bản pháp luật về thành lập, tổ chức quản lý và hoạt động của doanh
nghiệp
/<"4:,1Z*.&' *"5" G)*,
$'W<X*"Y4W<-#Y;+*6?5N1
],I+$$ToTo+-A2pToToT'2D"' _
&3!'W<X*"b+$$nqoTo+-A2pTY5
nT'2D"'!Z *"b+$$3Troso+-A2p
5ts'2D"',$ _&
3!'W<#b+$$3TToso+-A2pT5ts'
2D"',$Z.47ZuB:<#
'5 *"?#*)*,$'W<X*
"W<-#;
F69"-!,2&8%&'(/+
]?,$5!E346O4'G!<"4Z
 *4B3@S,!' *4O5" G)*5,$
'-!,?;F6*69"453*"?&
5"O5" G)*& <9
 *"#;
F69"?35S5,$'W<X*"5
<a^3!E346O4'G!<"4Z
*b!B:,1Z4v,!'5,,1Z&N& *
"4,!' *4B.17 *"O5" G)*
,$'<?I
dW<25:D Gb
NdW<X#Db

?"'+. *"5b
d+]bN$. 3*aN$B
 3b
)d+B"O".^*aN$F*5B!
*b
d2569"5)*,$'"5"<!"531K;
+S9N$B<",1Z *"_?,!?"
*=4U=&&6*569"3I
A2,4$&9L6 3\ G31
?"* *"796]*,4$Ob
A259=9,!?"* *")*,$'
"5"<!5N&4=:

;
#$%$ !
-Z *'G?Z(N14N4N!a"5"Z
* *";F)*, $.-!t +$$3nqoTo+-A2p
TYonoT'2D"'!Z *"4Z *' *
"9.,Z *B"e *" 
$a6G3@DcU,Z *B"ed;
+<" *""1<"&"'E3Z *
q
4E
"1$65!D64D5'& E3Z
*;2,Z *?65)zE3Z *
B"B:<Z *6*.47>
<E3b>B"B:<Z *O=N5*N`
N1*<" *"N;F=N5*"1]6MZ *5]#
3\4N3;2,Z *)z$65!D9"
'E3B"B:<Z *b=9]#

$O2'$Q&E]*a2'$=u5oF5
c=65S.d42'$Q&E,16$u5
oF5c="#d4B15]9" c
=9" d'3@S *"c *"d
"1^]$656"5"<! *?;
.N7>9B"B:<Z
*4 *""1=N& Z *6].=
*"',Z **a&6*5*.N5**a
N5*\6*N3]"!5& '3I
AF] *"b
A-$e6G3@D' *"454"8. b
A+4! *b
A/!=65S.4=9" b3"#
56$"#%?"3"#9,!"5=
"#b#N# *"b"5"$ *
" *4!8["1?"5"$b
AQU4]4$e4,$43uB: 4&*a:
59""5"543,$<"*a3Z *'
'3@S4']*a=35<"b
AQU4]4$e6P4,$43uB: 4&*a
:59""5"5'. )*"5"<' *"b
A+Z *;
F6Z ** *"45]35<"*a
. )*',!'?]35<"?7Z59"E
4
H)5!>-!qT-!qnW<X*"Y
5
m*1-!{W<X*"Y
Y
"GG*<" *";F69" *"9<"O

<"4'945*&'=N$5?*1<
5;
&)* !"
Q9"B *"N"5":.95" G*B15*.
O=4)*?*a&3=^*.cU=N$9"Bd9"
B&=cU=9"BdN`57*N&314
,!4(G9D9""5"3=9"B4EB :3E
.'5=N$9"B;F'G9"B=9)*-!TY4
W<X*";Z *45=N$9"BB :E
.;2=9"B9@5,!9D9""5"4$65!
5*19*549"E*&5(G315'5
=N$9"B;
&+( !"
5"<" *"N"5":.95" G*B15*.
O=4)*?&*a&3=^*.cU=N$35"<"d35"
s
<"*&=5cU=<35"<"dN`57*N&
314,!4(G9D9""5"3=<35"<"4EB
:3E.'=N$35"<";F'G35"<"=9)*
-!TYq4W<X*";Z *4=<35"<"9
@5,!9D9""5"4$65!5*19
*549"E*&5(G315'=N$35"<";
&&',-. !"
2?!69"7 *"'GG79,$
*>69"7;
F'G7=65S.4="#cU=
97d="#4=65S.cU=
7  d  9      )*  -!  TYn  W<  X*  "   +$  $
ToTo+-A2p T5TT;+$$L,$
7> *"3=65S.;Z

w$17 *"&,!''3@S *";
F]4 *"=8*1%5!E.)*,$'
{
"5"<*a *"."5"<4ONVN& *""117;
F)*m*1T-!Y{W<X*"4 *"176*569"
3I
AmP.*.&%6*-!==?,
$.b
AF)*,$'' *" *"b'B1
]9" =9" b'Q&E]4'3@S=
=65S.b'-.&E==
"#b
A2==8'39]7)*,$'W<
X*"6*.355]Gb
AR$EuB:<Z *;
8OI#'=$
25,$!17 *"=e.*3@"5"Z7B :
E.' *"4,6U8N1*,!9'S'7
?],4aN,!9''9*& *"B
:E.;/B!,6UB6*17 *"1,S
*19S9"E *"%*6B :E.;
25*199"E?791,N`51"5"I *"
*55*19#'5(G9"Eb
27*(G*59(G9"E*'75)*[
<S5N]?],;F)*m*1-!TY{4W<X*" *
"e917N1*1*55*19(G31
5;
/#452, !"
O<&'&'!F$(=
m?:1747174 *""1=,

(OR$(=8F'SC!3Q?(
F69" *"N$EB:<Z *4 *
""1176*.35547>N$EuB:<
Z *;.,Z *=<9
E317 *"O *"?*%917,
Z **5] *"6*3Z *;F6*6
9"4. )*"5"<45]=65S
.4'3@S==65S.&]45
]Q&E,16$="#45]9" =
9" ]$65!5*195(G315
*5;
7.Phá sản doanh nghiệp
W<X*"Y,$"531 *"9
)*,$'"5"<!"531;F)*?4"531 *"
')*5,$'W<p5319w&=,TY5s
n;
II. CÁC LOẠI HÌNH DOANH NGHIỆP
1. Doanh nghiệp tư nhân
62(%4 !"7
X*" *" *&5'$65
N`*N&31'O!U*.&' *"
s
;
X*"?Sa7"5"ZN13I
 *" *&5'3@S;f~5
e9,!Z<"& *"*a&& *5
7*a]9" '&=9" 46>69"5
]9" 8.?[<5;25'3@S *"
*a& *57*a5]9" ?,!<"4
<"=65S.&]4=65S.

,Z *4,;F6*.*]4' *
"_"1$656"5"<5'3@S
*";w!65''3@S]*.&
 *' *"9,$6*9"E*];
8OT(=)
2' *"?,!N5 *"'O*5;
mN5 *"4' *""1=N5*N`N1*,
Z *;F=N5*"1]6M]46G3@' *"b]4$e
'b39*5' *"b]4$e439
.*5*>'9b9"E*&59"E5%Z
*5:1,59"E?;
N5 *"4' *"_"1$65
!5*19(G315 *"46>6
9"4N5'9' *"?*1<5;+
*""1Z *.)*,$'"5"<;
2. Công ty hợp danh
#62(%49 
-56]4=9" 9"5"<<&
*.Oa6'=46*??DB]c!5
d^*.&.c)*(6&d &
%c& d^]$65=.!U*19'
=;
T
F)*W<X*"Y4,!=9" @
?&375576!!=9" ;F)*?
=9" 9$(&*.O *"4Sa7
"5"ZN13I
Ap1?DB]'3@S'=^
* &]cU]9" db+*5]9" 4
?7?]?"b

S(G:7N1*,!9'=S
],;25,!(G']9" 9,$6*W<
*"-!=;F]7N1*9D'=4"5"<,
$&3.,!']9" I=9'
*"*a]9" '=5c6>69"9
3B6D'5]9" 8.db=9,! 5
*a 5 *^! *'=
?b=9,!7&"#*a*N&"#?"'O.
TT
=*5=93B"<'5]9" 8
.;
F6*,56O*.&4=9" ?,!"<]]
9" *a]?";/"<]]"19Q&E
]B"<;F]9" 9"<*="1^
]$65N`*N&31'O5*19(
G315'=c6>?*1<5dF5]='
]9" B :6*569"3I
AF]*aN$85]N%4BD4N$.*a
B 3b
AF6P[=*aN$6>[=56
9"5 *-!=,$;m6P[=*aN$6>
[=6*.7>B :5]4]
9" _"1]$65!5*19'=%"53
6ZB :5];
8O<@.
2=9" ?7?]?";F]?"?7
:4*a5;F]?"e$65!5*19'=
6*".3%?"*=;W]'=4
]?"@&6531&]'=
;2D!Z *N1 _]?"?5"5"Z

$6BD36N&'"5"<;/!N145]?,![
<!,1Z4!=;F)*,$'W<X*"4B
:,1Z=9"  *5]9" [<6*!
=;/:,1Z=9" "1'5,$!&3
B!N13I
AFB15]9" !?,!! *'=
9" ;25]9" ?,!. )*"5"<:!
*.& *`'=;F6*!*.&
*'=4]9" "=15: ,1
Z73*5=;
AF6*=9" 4Q&E],,$*B
'=N*EB15];Q&E]N#&]9"
'$E]5*a5c!=
=?,$5db
A/U"&E] *2'$&E]6
<"*a)*]#']9" ;F69"'$&E
]=6<"U")*]#']9" O]??
,!6<"U"&E;2&U"'Q&E]"19*3
N]N1'=;Q&]?,!,$B15=
*'=;+!==,$O,$SB!
,6U"19DBqon3]9" B"<c)m*1q
-!TqYW<X*"d;28,$SB!5=,6U
Oe#DBoq3]9" B"<;FyG7 *-!
=,$;mU"1*41*<!5B!'=~
]9" ?&"N7,*a?3N7,5,$.-!
=;w!N7,']?"N$.c)-7
m*1T-!TnW<X*"db
AF6*,56O*.&'=45]9" ?,!.
)*"5"<5*.& *'=;fU
.]9" 6*= *

AFD *79"#?"Ip#?"'5]
97 O:";25" *="5&*.
?;+?"?7 *79)*,$'"5"<4
6>S69"N$"5"<.b
AF6*,56O*.&4="#?,!"5:*5
5*.7&;-!71&'=
"#b
A2="# *"?5"5"7>9B"
B:<Z *4$65!5*19'=
N`31'=c65S.d;
)#':-;(%3<2
m?&"5"Z!31'="#?"#4
"&3*.&']L'=],;
2"#"#[B!'=
l
97 
O:";f5~"#53"#96]
";
2"#'="#?7E. *.I2"#"=
"#%;2="#NVN&"1?"#"=;+3@S
"#"=U="=;2=?7?"#%;+
3@S"#%U=%;2"#%E5*.3I
A2"#%N7,IW"#?3"N7,!3*
"#"=;"N7,'&"#%N7, *-!
=,$;
2e?:92D"'',!=35<"9,!V
S"#%N7,;‚%N7,'=35<"e?
6*q47>=9B"B:<Z *;
Tn
.?4"#%N7,'=35<"7"#

\*a1;
2"?79N`!/+4*. *744
56$,!3\ GB456$,!3@S6D4=4ND,ƒ<45
3154,$.-!="19*5'&#;
R].5,$G7!"#"6*="#4&
3,$!31&D??(6B,6U;
m<"4="1?!;/!'= *
6*&3!B$=9B""5"$c]
g
==
i
"
l
 *6*
k

l
]
l
"
g
"
h
,
h
"
i
*
g
=

E=;F6*69"4= $79"#=
?,!N7,!795"#?;.q45
."#"='=35<"!N%N[;
2"#9*%79P'*3Z
=5=!IF]4$e<79439"#>
*.4Z"#;m7>7?4<79"#6@
='=;
2=N7,"1,$!:.=*a
,!4(G'=,$.-!=4?,!]#=
."#'O;2="1."#6*69"6*
.t47><9]#;
2="#?,!.=,5qx3"#"=%
N54&"#*a*N&"#%:%N5;
2=e9,!*5"#.*=3
*53"#9.4=_1N1**5'5
*195(G315;25"#9.9*"#
N56*3"#9,!*N5'=;*53
"#.456$31'=c6*3*5d1
Tx4O="1=N5*!?*B1'9N6*.TY4
7>*53"#.;
F6*,56O*.&4="#?,!"565")*
,$'"5"<75":#* *;2=?7"5
65"465"75*.65"5)*,$'"5"
<-!=;Q&E,16$=,$*.65"456$
65"7"5;
/*5:*5='="#e9
= *?%4%*(G&"5(GD
5)*,$'"5"<613:%$4=_
*5'5*195(G315."161;
Ts

BTx3"#"=?,!y,!N U"
-.&E=;/\4B :*a. )*',!
"19=N5*N`N1=6*.3B;2="1?
65\N5*!. )*,y,!,Z
*6*.7><9=N5*;;-.&
E==]eE.6*U"6
,$6]3@N7,.&U"*aBZ'5=?,!
N7,N`N1;
-.&E=?,!)z,$SB!'4
,6UB'="#IW*."#3"#9,!
*N5bN#4N%4„]Q&E,16$4]R
73*5c?d4,$3\4N3!=4,$:.4
17=45,!4GG7'-.&E=9,$
6*W<X*"-!=;-.&E=U"]
*aNBbDB~U"&#;-$7U"-.&E="1
@6]%/+;
T{
-.&E="1U"]6*.N547>
PD;F)*!$'Q&E,16$4,Z *
?7.4=,535547>PD;
Q&E,16$6<"U"NB-.&E=6*5
69"3I
AQ&E,16$zB#O9D'=b
A]Q&E,16$8.D3])*,$'
"5"<b
AF)*]#'=*a?=,$.*1-!{t
'W<X*"b
AF)*]#'R73*5b
A2569"5)*,$'"5"<-!=;
2'$Q&E,16$'U&U"-.&E=;F'G

u5cF5d *&E,16$N?7]
&E,16$*a="1]&E,16$;u5cF
5d. )*"5"<'=-!==,
$2'$&E,16$'=?5;u5cF5d
="#=9Eu5cF5d' *
"5;
u5cF5d"1!= *`'
=)*P,$'"5"<4-!=49"E*&Z
=,$'Q&E,16$;+!65,$
.*=Ou5cF5d"1$656
"5"<"1NE.*=;
25,!GG7'u5cF5d9,$
6*W<X*"-!=;
(OT+4
2="#?6]TT=*a?=:3@S6]Yx
3"#'="1?R73*5;
-.&E=N#R73*5;R73*5?>N
]-!==?,$5b€'R73*5=
,5b]R73*5?79N#.3€=.
;25]R73*5N#&6*3UF6@N7
3*5;R73*5"1?&\3]6P@/+"1
?DB&]*5]*a7*5];
R73*5535Q&E,16$4u5cF5d
6*,1Z!=b$656-.&E=
6*5G9*bm76D9"Z49""5"4D6
:&v6U6*,1Z4!*.& *46*:=
5*54]<"N5*5*D;w!G'R73*5
9,$.-!TqW<X*";
 -71N1*D&<"45,6**.&4]R73*5
"1?]v!3I

)*"5"<'=4=4]Q&E,16$*au5
*aF5?],"1NE."534*61*=
5*199>9"E4* $?;
4. Công ty trách nhiệm hữu hạn (TNHH)
'9C**380D8
OT$C*?
F)*-!qrW<X*"4=65S.]
6@]?Sa7N13I
AF]=?7:45b39]=9
,5;2="1<"Z]3Z
*;F]$65!5*19(G315' *
"6*".3?"* *"c65S.d;
A/79?"N$.3*="#;p#
?"']e979)*,$'"5"<c25!nq4
nnnYW<X*"d;
A2=?5"5"7>9B"uB:<Z
 *;2=$65!5*195(G315
N`31'=c65S.d;
A2==9,!"5"#;F]4=F+QQ
]6@]9&6]$6:*5471*N5
:*56=PN`5O::*5="1"#;
8O1,*?#
V
4
W

2=65S.*.O==9"5
"6$6;m<"=45]"1?"*
=56$?".?"G7;F]"1?"#'
P.%;m?"'56$"#?"4]9=B"

TT]4=?7<"R73*57"^9"]#,16$
*";
AH,S@
Q&E]:?,!,$*B'=N*
EB15]=;+]:O"1e$. 
'O*Q&E];F]?76"*a',!N`
N1*]5 U"Q&E];
Q&E]=]eE.6*
U"6,$6]3@N7,.&U"*aBZ'5
]N`N1;
Q&E]E5]4,,$*B'
=;F]:e$. )*y,!Q&E
];-!=,$G7$€U"Q&E]4D
B~"1U"&#;
Q&E]?796<"U"NB:*)*]#'
2'$Q&E]*a']c*a?]d3@S6]
Yx!'=c*ay5[ *!=,$d;F'
G6<"U"&E]4!47:U"6,$
'&E]9)*,$.5!>-!Y-!
YnW<X*";
T
/5,,$*B'=4Q&E]?
,!)z,$SB!'4,6UB'=I
p"567=b41!4B:,1Z=
4:.417=;;;25,!GG7'&E]
9,$6*< *"!=cH)-!n{W<X*
"d;
A1FH,S@
Q&E]N#&]2'$;2'$Q&E
]?7]u5cF5d=;2'$Q&E]?

?,!N7,;F]?],6*59"E4* $=
?,!N7,;
F69"S9"E4* $6]9**a
93B"<'Q&E]ON$*9"E4*
$=N$\Z)*,$'"5"<;+. )*"5"<'
=4]?],?],']?"1NE

."534*61*=5*199>
9"E4* $?;
#'9C**;38
OT$C*?
F6*,56O"5674"5"<=%?S,!=
?><=O=F+QQ&];F„ *@
5 *"4 *"'5:D6$4D6$A%&4
*]
h
"Tx=
g

l

g
*
l
 *=
h

g
4=
i

4
W

25,$!
l
3
i
&D'=65S.T
]9,$G73I
Ap15N31''3@S=31'=;-'
3@S=58"15N5]31'5O
5]316]$2'$=u5cF5d
=b
A2'3@S=e9,!6PN`579&
"#*a*N&3!*:*a55b
Am=96P9<==*5'5*195
(G315;
OX'$F,8,
q
YI!<ZHH+,@*63
2'3@S=N&*a&3. )*y,!
=,5Y75,!(G'O)*,$
'"5"<;2'3@S=?,!. )*y,!NB
:P*;
AF69"?DB9N. )*y,!O
B:'=EIQ&E]bu5*aF5
m73*5];Q&E]EB1S. )*y,!;
AF69"&9N. )*y,!OB
:'=EI2'$=bu5*aF5m73*5
];

*9"5 *"/+4*a *" * *
"] *9"5#*6]3@9"E] *;
X*"] *8N*E1 *"Tx*%
<"./+] *5 *"/+43@5SN4
n
5* G*.*4]:*U@6*5":5! *2D
"'/+,$;
X*"] *?5a73I
AF6* *"] *=?3'#*
N]*a5N]/+b
A-7<" *"] *5N]/+3•?"&"#
"5"$4"#8. *5#*?";F)*W<#*
./+4,$!' *"] *45#
*="11N1*y?"DBN`qx"5"$'=]
*4&369",$.m*1-!Tn+$$noo+-A2p
qTo{oy?7B"= x"5"$'
*"] *b
AX*"] *9<")*O:=F+QQ;F)*
?4
…25N]] *45]' *"] *$65
6*"."#?"*"5"$c!db
…X*"] *=9"5"7&
"GG**.& *;
AX*"] *:?5"5")*"5"<
/+4$656* *6*".!'] *
c"5"$d;
Nd2&"5"Z!
F)*,$'W<-#*./+Tttsc3\
dO&"5"Z!' *"] *9,$3I
A/"5"$' *"] *:"1?7<"