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Quyền bình đẳng giữa các doanh nghiệp là vấn đề đang được đặt ra khi rà soát Luật Doanh nghiệp - Ảnh: Việt Tuấn.
Theo quy định tại Điều 3.3 Luật Doanh nghiệp 2005 thì: “Trường hợp điều ước quốc tế mà Cộng hoà Xã hội chủ nghĩa Việt Nam là thành viên có quy định khác với quy định của luật này thì áp dụng theo quy định của điều ước quốc tế”.
Sau đó, vào năm 2006, Quốc hội Việt Nam đã ban hành Nghị quyết 71/2006/NQ-QH11 để phê chuẩn việc Việt Nam gia nhập Tổ chức Thương mại Thế giới (WTO), trong đó quy định rằng công ty trách nhiệm hữu hạn, công ty cổ phần được quyền quy định trong điều lệ công ty về tỉ lệ đa số phiếu cần thiết để thông qua các quyết định của hội đồng thành viên, đại hội đồng cổ đông là 51%.
Tuy nhiên, Luật Doanh nghiệp 2005 lại quy định tỷ lệ tối thiểu cần có để thông qua quyết định của hội đồng thành viên, đại hội đồng cổ đông là 65% và điều này mâu thuẫn với cam kết WTO của Việt Nam.
Hiện có nhiều ý kiến cho rằng việc áp dụng tỷ lệ 51% theo Nghị quyết 71 chỉ giới hạn trong các doanh nghiệp liên doanh, còn các doanh nghiệp 100% vốn trong nước và 100% vốn nước ngoài đều không có quyền áp dụng.
Những người này lý giải rằng cam kết WTO là sự thoả hiệp giữa Việt Nam với các bên đàm phán, trong đó, Luật Doanh nghiệp 2005 đã nhượng bộ các nhà đầu tư nước ngoài khi cho phép các bên liên doanh được quyền thoả thuận tỷ lệ tối thiểu 51% thay vì 65% như quy định của Luật Doanh nghiệp 2005.
Do đó, chỉ có các doanh nghiệp liên doanh mới có quyền hưởng sự nhượng bộ này, các doanh nghiệp khác vẫn phải tuân thủ quy định của Luật Doanh nghiệp 2005.
Tuy nhiên, lý giải này không thuyết phục vì nếu chỉ có doanh nghiệp liên doanh có quyền áp dụng Nghị quyết 71 thì nhiều nguyên tắc cơ bản của WTO và pháp luật Việt Nam bị vi phạm, chẳng hạn như nguyên tắc bình đẳng giữa các chủ thể kinh doanh trong pháp luật Việt Nam, nguyên tắc không phân biệt đối xử trong WTO, nguyên tắc quyền tự do thoả thuận của Luật Doanh nghiệp 2005.
Theo nguyên tắc bình đẳng giữa các doanh nghiệp thì mọi doanh nghiệp đều bình đẳng trước pháp luật và không doanh nghiệp nào bị phân biệt đối xử hoặc được ưu tiên vì bất cứ lý do gì, trừ trường hợp vì lợi ích công cộng.
Theo Điều 4.20 Luật Doanh nghiệp 2005 về quốc tịch doanh nghiệp thì doanh nghiệp liên doanh, doanh nghiệp 100% vốn trong nước và doanh nghiệp 100% vốn nước ngoài đều là doanh nghiệp Việt Nam vì đều được thành lập, đăng ký kinh doanh theo pháp luật Việt Nam. Vì vậy, áp dụng nguyên tắc bình đẳng giữa các doanh nghiệp, khi doanh nghiệp liên doanh có quyền áp dụng Nghị quyết 71 và báo cáo của Ban công tác gia nhập WTO thì không có lý do gì để hạn chế các doanh nghiệp khác được quyền áp dụng.
Đối với vấn đề biểu quyết tại hội đồng thành viên và đại hội đồng cổ đông, Luật Doanh nghiệp 2005 lại quy định tỷ lệ tối thiểu mà các chủ sở hữu có quyền thoả thuận trong điều lệ là 65% hoặc 75% tuỳ trường hợp. Quy định này có mục đích ban đầu là bảo vệ cổ đông nhỏ trước cổ đông lớn là Nhà nước nhằm giảm thiểu sự can thiệp của cơ quan hành chính vào hoạt động của doanh nghiệp.
Tuy nhiên, quy định này lại chưa tính đến trường hợp cổ đông nhỏ lợi dụng quyền phủ quyết của mình làm cho hoạt động của công ty đình trệ nhằm mưu cầu lợi ích riêng. Thậm chí có những công ty mà Nhà nước chỉ nắm 36% thậm chí 26% đã có quyền phủ quyết các vấn đề quan trọng gây khó khăn cho người điều hành.
Theo các tác giả của báo cáo, việc ấn định tỷ lệ biểu quyết ít nhất 65% và 75% như Luật Doanh nghiệp 2005 là không hợp lý, hạn chế quyền thỏa thuận của các chủ sở hữu. Các quốc gia trên thế giới hiện nay, thông lệ quốc tế và Luật Doanh nghiệp 1999 đều áp dụng tỷ lệ đa số tối thiểu 51% trong quản trị công ty.
Lấy lý do bảo vệ cổ đông thiểu số để nâng tỷ lệ biểu quyết lên quá cao như Luật Doanh nghiệp 2005 là không hợp lý, thậm chí nhiều trường hợp gây bế tắc trong hoạt động kinh doanh cho công ty. Trên thực tế có trường hợp một cổ đông sở hữu 15,5% hoàn toàn ngăn cản hoạt động của công ty vì điều lệ quy định quyết định của đại hội đồng cổ đông được thông qua nếu được 85% cổ phần có quyền biểu quyết chấp thuận.
Hiện nay nhiều công ty niêm yết thậm chí không triệu tập được do không đủ 65% số cổ phần đến dự họp.
Mục đích khi áp dụng tỷ lệ theo NQ 71/2006 là nhằm tránh việc sửa Luật Doanh nghiệp 2005 và cho phép các bên tự thỏa thuận. Do đó, đã là công ty thì được áp dụng tỷ lệ này. Nghị quyết 71 đã vận dụng những nguyên tắc bình đẳng nhưng tiếc thay, chúng ta chưa hiểu và chưa vận dụng được Nghị quyết này.
Các tác giả khuyến nghị rằng đã đến lúc Chính phủ cần sớm ban hành văn bản hướng dẫn áp dụng Nghị quyết 71/2006 (từ đầu năm 2008, đã có một dự thảo Nghị định hướng dẫn thi hành Nghị quyết 71).
“Đã đến lúc sự nhượng bộ của Luật Doanh nghiệp 2005 trước thông lệ quốc tế về nguyên tắc quản trị công ty trong quá trình đàm phán gia nhập WTO phải được tôn trọng, nhất là quyền thoả thuận của các chủ sở hữu về điều lệ. Nên sửa Luật Doanh nghiệp 2005 theo đúng tinh thần với Nghị quyết 71 áp dụng tỷ lệ 51% cho tất cả các doanh nghiệp. Và về lâu dài cần sửa Luật Doanh nghiệp theo đúng nguyên tắc của luật tư và thông lệ quốc tế”, báo cáo đưa ra khuyến nghị.
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- Tìm đâu ý tưởng kinh doanh? (19/08) - Nguồn: vneconomy.vn
- Khám phá đại bản doanh triệu đô ở khu Nam Sài Gòn (05/08) - Nguồn: vietnamnet.vn
- Bản tin tài chính kinh doanh chính thức lên sóng VTV1 (12/07) - Nguồn: vietnamnet.vn
- Chào bán cổ phần Công ty Đô thị Sài Đồng (12/07) - Nguồn: vietnamnet.vn
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- BĐS căn hộ quận 7 - nơi đất lành chim đậu (12/07) - Nguồn: vietnamnet.vn
- Tết sung túc hơn với ngôi nhà mới (12/07) - Nguồn: vietnamnet.vn
Tin cùng ngày
- Luật Doanh nghiệp làm khó doanh nghiệp? (20/08) - Nguồn: vneconomy.vn
Tin doanh nghiệp
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