Doanh nghiệp xã hội theo pháp luật Việt Nam

phap luM od Xitih tl Sd 2 (299)-2017

DOANH NGHIEP XA HOI

THEO PHAP LUAT VIET NAM

• Lt NHAT BAO *

Tdm tdt: Doanh nghiep xa hgi Id mgt thugt ngi phdp ly mdi xudt hien a Viet Nam vd trong thdi gian gdn ddy

thi doanh nghiep xa hgi dang nhgn dugc sic quan idm cua cdc nhd hogch dinh chinh sdch, cung nhu cdc nhd

nghien euu khoa hgc phdp ly. Hi?n nay, dia vi phdp ly cua doanh nghiep xd hgi dugc quy dinh tgi Dieu 10 Lugt

Doanh nghiep ndm 2014 vd Nghi dinh so 96/2015/ND-CP, nhin chung hdnh lang phdp l;p ve doanh nghiep xa hgi

d nude ta con rdt sa khai vd cdn dugc tiep tyc hodn thi?n. Bdi viel cua idc gid cung cdp mgt so vdn de ly lugn ve

doanh nghiep xa hgi iheo phdp lugl Vi^t Nam de gdp phdn md td rd net bdn chdt cua doanh nghi?p xd hgi nhdm

xdy dtfng cdc chinh sdch dieu chinh phit hgp vd ndng cao nhdn thuc chung ve doanh nghiep xa hgi

Abstract: Social enterprises is a new legal term in Vietnam and they are drawing considerable attention from

the policy makers and legal researchers. Currently, the legal status of social enterprises is defined in Article 10

of the Law on Enterprises in 2014 and Decree No. 96/2015/ND-CP, the legal framework of social enterprises in

Viet Nam is still very nascent and requires further improvement. This article provides some theoretical issues of

social enterprises under Vietnam law to help illustrating the nature of social enterprises to tailored policy and

raises public awareness of social enterprises.

L

ugt Doanh nghipp nam 2014 khdng dua

ra djnh nghTa ve doanh nghipp xa hpi

(DNXH) nhung ed cae tieu ehi de xde

djnh DNXH tgi Dieu 10. Tir quy djnh nay, ehung

ta cd thi hilu, DNXH Id doanh nghipp duge thdnh

Igp theo Lugt Doanh nghipp, vdi mye dieh hogt

dgng nhdm gidi quyet vdn de xa hdi, mdi trudng vi

Igi ieh cgng ddng, trong dd sii dyng it nhdt 51%

tdng Igi nhugn hdng ndm de tdi dau tu nhdm thye

hipn mye tieu x3 hgi, mdi trudng.

I. Doanh nghiep x9 hgi Id doanh nghipp

dugc ddng ky thdnh lip theo quy djnh ciia Luat

Doanh nghipp ndm 2014

Theo dilm a khoan 1 Dilu 10 Lugt Doanh

nghipp ndm 2014, thi DNXH cd tieu chi dau tien la

doanh nghipp dugc ddng ky thdnh l$p theo quy

djnh eiia Lugt ndy. Nhu vdy, Lugt Doanh nghipp

nam 2014 khdng coi DNXH Id mgt logi hinh

doanh nghipp ddc thu rieng md eiing gidng nhu

doanh nghipp thdng thudng, DNXH van td chire

vd hogt dpng theo mpt trong cdc logi hinh doanh

nghifp: Cdng ty ed phdn, cdng ty trdch nhi$m hiiu

hgn, edng ty hpp danh vd doanh nghipp tu nban^.

Vi eung Id mpt doanh nghiep nen de thdnh lap

DNXH, doanh nhdn xd hpi (ngudi bd vdn dl thdnh

Igp DNXH dugc tde gid sii dyng thudt ngii "doanh

nhan xd hgi") phdi thyc hipn cdc thii tyc phdp ly

thdng thudng de thdnh Igp mpt doanh nghiep trong

sd cdc logi hinh doanh nghipp dd dugc Lugt Doanh

nghifp ndm 2014 thilt kl. Tidu chi ndy thi hipn

mpt trong nhihig ddc dilm ea bdn eua DNXH,

tuong ty doanh nghipp thdng thudng, dd Id ed hogt

* Dgi hgc Lugt TP. Hd Chi Minh Ddn chCi & Phdp lu$t I