{"id":1272,"date":"2024-09-30T02:33:04","date_gmt":"2024-09-30T02:33:04","guid":{"rendered":"https:\/\/economy.theblock101.com\/?p=1272"},"modified":"2024-09-30T02:33:04","modified_gmt":"2024-09-30T02:33:04","slug":"cong-ty-ma-la-gi","status":"publish","type":"post","link":"https:\/\/economy.theblock101.com\/?p=1272","title":{"rendered":"C\u00f4ng ty ma l\u00e0 g\u00ec? Ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 \u0111\u1eb7c \u0111i\u1ec3m, c\u00e1ch nh\u1eadn bi\u1ebft v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn n\u1ec1n kinh t\u1ebf"},"content":{"rendered":"\n<p>C\u00f4ng ty ma l\u00e0 thu\u1eadt ng\u1eef m\u00f4 t\u1ea3 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u1edbi m\u1ee5c \u0111\u00edch che \u0111\u1eady c\u00e1c ho\u1ea1t \u0111\u1ed9ng phi ph\u00e1p nh\u01b0 tr\u1ed1n thu\u1ebf, r\u1eeda ti\u1ec1n, v\u00e0 gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Kh\u00e1i ni\u1ec7m c\u00f4ng ty ma l\u00e0 g\u00ec?<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"940\" height=\"705\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/image-9.png\" alt=\"\" class=\"wp-image-1274\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/image-9.png 940w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/image-9-300x225.png 300w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/image-9-768x576.png 768w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><figcaption class=\"wp-element-caption\"><em>Shell Company<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>C\u00f4ng ty ma (hay Shell Company trong ti\u1ebfng Anh) l\u00e0 m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p nh\u01b0ng kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf. Nh\u1eefng c\u00f4ng ty n\u00e0y th\u01b0\u1eddng kh\u00f4ng c\u00f3 nh\u00e2n vi\u00ean, kh\u00f4ng c\u00f3 v\u0103n ph\u00f2ng th\u1ef1c s\u1ef1, v\u00e0 kh\u00f4ng t\u1ea1o ra s\u1ea3n ph\u1ea9m hay d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3. Thay v\u00e0o \u0111\u00f3, m\u1ee5c ti\u00eau c\u1ee7a c\u00e1c c\u00f4ng ty ma l\u00e0 th\u1ef1c hi\u1ec7n nh\u1eefng giao d\u1ecbch t\u00e0i ch\u00ednh nh\u1eb1m che gi\u1ea5u ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n, tr\u1ed1n thu\u1ebf, ho\u1eb7c r\u1eeda ti\u1ec1n.<\/p>\n\n\n\n<p><strong>L\u1ecbch s\u1eed v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ty ma<\/strong>:<\/p>\n\n\n\n<p>Kh\u00e1i ni\u1ec7m c\u00f4ng ty ma xu\u1ea5t hi\u1ec7n t\u1eeb th\u1ebf k\u1ef7 19, khi c\u00e1c doanh nghi\u1ec7p t\u00ecm c\u00e1ch tr\u1ed1n tr\u00e1nh c\u00e1c quy \u0111\u1ecbnh thu\u1ebf ho\u1eb7c ph\u00e1p lu\u1eadt t\u1ea1i m\u1ed9t s\u1ed1 qu\u1ed1c gia. Qua th\u1eddi gian, v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u, c\u00f4ng ty ma ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn h\u01a1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1ea1i nh\u1eefng qu\u1ed1c gia c\u00f3 ch\u00ednh s\u00e1ch thu\u1ebf \u01b0u \u0111\u00e3i ho\u1eb7c h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u1ecfng l\u1ebbo.<\/p>\n\n\n\n<p>Trong th\u1ebf k\u1ef7 21, vi\u1ec7c l\u1eadp c\u00e1c c\u00f4ng ty ma tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n nh\u1edd v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a internet v\u00e0 s\u1ef1 to\u00e0n c\u1ea7u h\u00f3a. Nhi\u1ec1u qu\u1ed1c gia, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c &#8220;thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf&#8221; nh\u01b0 Cayman, Panama, v\u00e0 qu\u1ea7n \u0111\u1ea3o Virgin, cho ph\u00e9p vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p v\u1edbi th\u1ee7 t\u1ee5c \u0111\u01a1n gi\u1ea3n v\u00e0 b\u1ea3o m\u1eadt th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n<p><strong>\u00a0C\u00e1c thu\u1eadt ng\u1eef li\u00ean quan \u0111\u1ebfn c\u00f4ng ty ma<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Shell Company: L\u00e0 m\u1ed9t thu\u1eadt ng\u1eef ph\u1ed5 bi\u1ebfn \u0111\u1ec3 ch\u1ec9 nh\u1eefng c\u00f4ng ty kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf nh\u01b0ng v\u1eabn t\u1ed3n t\u1ea1i tr\u00ean danh ngh\u0129a h\u1ee3p ph\u00e1p \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li>Offshore Company: L\u00e0 c\u00f4ng ty \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1ea1i m\u1ed9t qu\u1ed1c gia kh\u00e1c (th\u01b0\u1eddng l\u00e0 c\u00e1c thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf), n\u01a1i c\u00f3 m\u1ee9c thu\u1ebf th\u1ea5p ho\u1eb7c ch\u00ednh s\u00e1ch thu\u1ebf \u01b0u \u0111\u00e3i. C\u00f4ng ty n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 tr\u1ed1n thu\u1ebf ho\u1eb7c r\u1eeda ti\u1ec1n.<\/li>\n\n\n\n<li>Front Company: C\u00f4ng ty \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi danh ngh\u0129a h\u1ee3p ph\u00e1p nh\u01b0ng th\u1ef1c ch\u1ea5t l\u00e0 b\u00ecnh phong cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng phi ph\u00e1p nh\u01b0 bu\u00f4n b\u00e1n ma t\u00fay, v\u0169 kh\u00ed hay bu\u00f4n ng\u01b0\u1eddi.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">2. \u0110\u1eb7c \u0111i\u1ec3m nh\u1eadn di\u1ec7n c\u1ee7a c\u00f4ng ty ma<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"728\" height=\"400\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/financial-technologies-concept-and-making-money-picture-id1285818383.jpg\" alt=\"\" class=\"wp-image-1275\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/financial-technologies-concept-and-making-money-picture-id1285818383.jpg 728w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/financial-technologies-concept-and-making-money-picture-id1285818383-300x165.jpg 300w\" sizes=\"auto, (max-width: 728px) 100vw, 728px\" \/><figcaption class=\"wp-element-caption\"><em>\u0110\u1eb7c \u0111i\u1ec3m nh\u1eadn di\u1ec7n<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>D\u00f9 c\u00e1c c\u00f4ng ty ma c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i h\u1ee3p ph\u00e1p, nh\u01b0ng ch\u00fang th\u01b0\u1eddng th\u1ec3 hi\u1ec7n m\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m nh\u1eadn di\u1ec7n r\u00f5 r\u00e0ng. Vi\u1ec7c nh\u1eadn bi\u1ebft s\u1edbm c\u00e1c d\u1ea5u hi\u1ec7u n\u00e0y gi\u00fap ng\u01b0\u1eddi ti\u00eau d\u00f9ng, <a href=\"https:\/\/theblock101.com\/crypto-la-gi\" title=\"\">nh\u00e0 \u0111\u1ea7u t\u01b0 <\/a>v\u00e0 c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ec3 c\u1ea3nh gi\u00e1c v\u00e0 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2.1. Kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf.<\/h3>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng d\u1ea5u hi\u1ec7u ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a m\u1ed9t c\u00f4ng ty ma l\u00e0 kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf. Nh\u1eefng c\u00f4ng ty n\u00e0y kh\u00f4ng s\u1ea3n xu\u1ea5t b\u1ea5t k\u1ef3 s\u1ea3n ph\u1ea9m n\u00e0o, kh\u00f4ng cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng c\u00f3 kh\u00e1ch h\u00e0ng, v\u00e0 kh\u00f4ng c\u00f3 d\u00f2ng doanh thu \u1ed5n \u0111\u1ecbnh.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd d\u01b0\u1edbi danh ngh\u0129a c\u00f4ng ty t\u01b0 v\u1ea5n nh\u01b0ng kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng th\u1ef1c t\u1ebf v\u1edbi b\u1ea5t k\u1ef3 kh\u00e1ch h\u00e0ng n\u00e0o, kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 chi ti\u1ebft v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh hay b\u00e1o c\u00e1o doanh thu.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2.2. Kh\u00f4ng c\u00f3 v\u0103n ph\u00f2ng th\u1ef1c t\u1ebf.<\/h3>\n\n\n\n<p>C\u00f4ng ty ma th\u01b0\u1eddng kh\u00f4ng c\u00f3 v\u0103n ph\u00f2ng th\u1ef1c t\u1ebf. Thay v\u00e0o \u0111\u00f3, \u0111\u1ecba ch\u1ec9 \u0111\u01b0\u1ee3c cung c\u1ea5p ch\u1ec9 l\u00e0 \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd tr\u00ean gi\u1ea5y t\u1edd ho\u1eb7c m\u1ed9t \u0111\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng \u1ea3o, n\u01a1i kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 nh\u00e2n vi\u00ean ho\u1eb7c c\u01a1 s\u1edf kinh doanh n\u00e0o. C\u00e1c c\u00f4ng ty n\u00e0y th\u01b0\u1eddng thu\u00ea \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd t\u1eeb nh\u1eefng \u0111\u01a1n v\u1ecb chuy\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 n\u00e0y, nh\u1eb1m t\u1ea1o ra v\u1ecf b\u1ecdc h\u1ee3p ph\u00e1p cho c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty ma c\u00f3 th\u1ec3 c\u00f3 \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd t\u1ea1i m\u1ed9t qu\u1ed1c gia kh\u00e1c nh\u01b0 Panama ho\u1eb7c Cayman, nh\u01b0ng kh\u00f4ng th\u1ef1c s\u1ef1 c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u00f3. Ch\u1ec9 c\u00f3 m\u1ed9t \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd tr\u00ean gi\u1ea5y t\u1edd m\u00e0 kh\u00f4ng c\u00f3 v\u0103n ph\u00f2ng hay nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2.3. C\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh kh\u00f4ng r\u00f5 r\u00e0ng.<\/h3>\n\n\n\n<p>C\u00e1c c\u00f4ng ty ma th\u01b0\u1eddng c\u00f3 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh kh\u00f4ng minh b\u1ea1ch, bao g\u1ed3m vi\u1ec7c chuy\u1ec3n ti\u1ec1n \u0111\u1ebfn v\u00e0 \u0111i m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do r\u00f5 r\u00e0ng, ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch v\u1edbi nh\u1eefng b\u00ean kh\u00f4ng c\u00f3 danh t\u00ednh x\u00e1c \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng d\u1ea5u hi\u1ec7u ch\u00ednh c\u1ee7a vi\u1ec7c r\u1eeda ti\u1ec1n ho\u1eb7c tr\u1ed1n thu\u1ebf.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty ma c\u00f3 th\u1ec3 nh\u1eadn h\u00e0ng tri\u1ec7u \u0111\u00f4 la t\u1eeb m\u1ed9t doanh nghi\u1ec7p kh\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i, sau \u0111\u00f3 chuy\u1ec3n s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u1ebfn m\u1ed9t c\u00f4ng ty th\u1ee9 ba m\u00e0 kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 d\u1ecbch v\u1ee5 ho\u1eb7c h\u00e0ng h\u00f3a n\u00e0o \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2.4. Thi\u1ebfu c\u00e1c b\u00e1o c\u00e1o thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch.<\/h3>\n\n\n\n<p>C\u00f4ng ty ma th\u01b0\u1eddng kh\u00f4ng c\u00f3 b\u00e1o c\u00e1o thu\u1ebf ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 minh b\u1ea1ch. C\u00e1c b\u00e1o c\u00e1o c\u1ee7a h\u1ecd c\u00f3 th\u1ec3 thi\u1ebfu th\u00f4ng tin chi ti\u1ebft, ho\u1eb7c kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh. Th\u1eadm ch\u00ed, m\u1ed9t s\u1ed1 c\u00f4ng ty ma kh\u00f4ng n\u1ed9p thu\u1ebf ho\u1eb7c ch\u1ec9 n\u1ed9p m\u1ed9t ph\u1ea7n nh\u1ecf, d\u1ef1a tr\u00ean c\u00e1c b\u00e1o c\u00e1o thu nh\u1eadp gian l\u1eadn.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty ma c\u00f3 th\u1ec3 n\u1ed9p m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ec9 v\u1edbi c\u00e1c kho\u1ea3n chi ti\u00eau nh\u1ecf nh\u01b0ng l\u1ea1i th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch l\u1edbn, \u0111i\u1ec1u n\u00e0y cho th\u1ea5y s\u1ef1 thi\u1ebfu minh b\u1ea1ch v\u00e0 d\u1ea5u hi\u1ec7u c\u1ee7a vi\u1ec7c che gi\u1ea5u t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">3. M\u1ee5c \u0111\u00edch v\u00e0 c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty ma<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"500\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/rua-tien.jpg\" alt=\"\" class=\"wp-image-1277\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/rua-tien.jpg 1000w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/rua-tien-300x150.jpg 300w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/rua-tien-768x384.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><figcaption class=\"wp-element-caption\"><em>R\u1eeda ti\u1ec1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>C\u00e1c c\u00f4ng ty ma kh\u00f4ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u1edbi m\u1ee5c \u0111\u00edch ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng. Thay v\u00e0o \u0111\u00f3, ch\u00fang c\u00f3 m\u1ed9t s\u1ed1 m\u1ee5c \u0111\u00edch ch\u00ednh nh\u01b0 r\u1eeda ti\u1ec1n, tr\u1ed1n thu\u1ebf ho\u1eb7c che gi\u1ea5u t\u00e0i s\u1ea3n. C\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ch\u00fang c\u0169ng r\u1ea5t ph\u1ee9c t\u1ea1p v\u00e0 th\u01b0\u1eddng bao g\u1ed3m nhi\u1ec1u qu\u1ed1c gia kh\u00e1c nhau \u0111\u1ec3 che gi\u1ea5u danh t\u00ednh th\u1ef1c s\u1ef1 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3.1. Tr\u1ed1n thu\u1ebf<\/h3>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng m\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a c\u00f4ng ty ma l\u00e0 tr\u1ed1n thu\u1ebf. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty t\u1ea1i thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf, n\u01a1i c\u00f3 m\u1ee9c thu\u1ebf th\u1ea5p ho\u1eb7c mi\u1ec5n thu\u1ebf ho\u00e0n to\u00e0n. C\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n gi\u00e0u c\u00f3 th\u01b0\u1eddng s\u1eed d\u1ee5ng c\u00f4ng ty ma \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i qu\u1ed1c gia m\u00e0 h\u1ecd ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u00ed d\u1ee5: Nhi\u1ec1u t\u1eadp \u0111o\u00e0n qu\u1ed1c t\u1ebf \u0111\u00e3 b\u1ecb ch\u1ec9 tr\u00edch v\u00ec vi\u1ec7c th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty ma t\u1ea1i Ireland, Luxembourg, ho\u1eb7c Bermuda \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf cao v\u1ec1 c\u00e1c khu v\u1ef1c c\u00f3 thu\u1ebf th\u1ea5p ho\u1eb7c mi\u1ec5n thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3.2. R\u1eeda ti\u1ec1n<\/h3>\n\n\n\n<p>R\u1eeda ti\u1ec1n l\u00e0 m\u1ed9t trong nh\u1eefng ho\u1ea1t \u0111\u1ed9ng ph\u1ed5 bi\u1ebfn nh\u1ea5t li\u00ean quan \u0111\u1ebfn c\u00f4ng ty ma. C\u00e1c b\u0103ng \u0111\u1ea3ng t\u1ed9i ph\u1ea1m v\u00e0 c\u00e1 nh\u00e2n c\u00f3 ngu\u1ed3n thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng phi ph\u00e1p (bu\u00f4n b\u00e1n ma t\u00fay, v\u0169 kh\u00ed, c\u1edd b\u1ea1c, v.v.) th\u01b0\u1eddng s\u1eed d\u1ee5ng c\u00f4ng ty ma \u0111\u1ec3 h\u1ee3p ph\u00e1p h\u00f3a c\u00e1c kho\u1ea3n ti\u1ec1n n\u00e0y. Ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng phi ph\u00e1p \u0111\u01b0\u1ee3c chuy\u1ec3n qua nhi\u1ec1u t\u00e0i kho\u1ea3n v\u00e0 doanh nghi\u1ec7p ma tr\u01b0\u1edbc khi quay tr\u1edf l\u1ea1i v\u1edbi d\u1ea1ng h\u1ee3p ph\u00e1p.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u00ed d\u1ee5: M\u1ed9t t\u1ed5 ch\u1ee9c t\u1ed9i ph\u1ea1m c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1ed9t c\u00f4ng ty ma \u0111\u1ec3 mua t\u00e0i s\u1ea3n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n h\u1ee3p ph\u00e1p, t\u1eeb \u0111\u00f3 h\u1ee3p ph\u00e1p h\u00f3a s\u1ed1 ti\u1ec1n m\u00e0 h\u1ecd \u0111\u00e3 ki\u1ebfm \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u1ea5t h\u1ee3p ph\u00e1p.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3.3. Che gi\u1ea5u t\u00e0i s\u1ea3n<\/h3>\n\n\n\n<p>Ngo\u00e0i m\u1ee5c \u0111\u00edch r\u1eeda ti\u1ec1n v\u00e0 tr\u1ed1n thu\u1ebf, c\u00e1c c\u00f4ng ty ma c\u00f2n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 che gi\u1ea5u t\u00e0i s\u1ea3n. \u0110\u00e2y l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 m\u00e0 c\u00e1 nh\u00e2n gi\u00e0u c\u00f3 ho\u1eb7c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u00e1nh ph\u1ea3i chia s\u1ebb t\u00e0i s\u1ea3n trong c\u00e1c v\u1ee5 ki\u1ec7n t\u1ee5ng, ph\u00e1 s\u1ea3n ho\u1eb7c ly h\u00f4n. B\u1eb1ng c\u00e1ch chuy\u1ec3n t\u00e0i s\u1ea3n v\u00e0o t\u00ean c\u1ee7a c\u00e1c c\u00f4ng ty ma, h\u1ecd c\u00f3 th\u1ec3 che gi\u1ea5u ho\u1eb7c b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n kh\u1ecfi c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u00ed d\u1ee5: M\u1ed9t doanh nh\u00e2n c\u00f3 th\u1ec3 th\u00e0nh l\u1eadp m\u1ed9t c\u00f4ng ty ma \u0111\u1ec3 \u0111\u1ee9ng t\u00ean s\u1edf h\u1eefu m\u1ed9t ng\u00f4i nh\u00e0 xa hoa ho\u1eb7c m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 l\u1edbn, nh\u1eb1m tr\u00e1nh b\u1ecb ph\u00e1t hi\u1ec7n ho\u1eb7c \u0111\u00f2i h\u1ecfi chia t\u00e0i s\u1ea3n trong m\u1ed9t v\u1ee5 ly h\u00f4n.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">4. T\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty ma \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"435\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/shell-1024x435.jpg\" alt=\"\" class=\"wp-image-1278\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/shell-1024x435.jpg 1024w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/shell-300x127.jpg 300w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/shell-768x326.jpg 768w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/shell.jpg 1220w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00f4ng ty ma<\/em> g\u00e2y m<em>\u1ea5t ngu\u1ed3n thu thu\u1ebf c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>C\u00e1c c\u00f4ng ty ma kh\u00f4ng ch\u1ec9 g\u00e2y ra nh\u1eefng h\u1eadu qu\u1ea3 ti\u00eau c\u1ef1c cho n\u1ec1n kinh t\u1ebf c\u1ee7a c\u00e1c qu\u1ed1c gia m\u00e0 ch\u00fang ho\u1ea1t \u0111\u1ed9ng, m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn to\u00e0n c\u1ea7u h\u00f3a kinh t\u1ebf, qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ea5t ngu\u1ed3n thu thu\u1ebf c\u1ee7a nh\u00e0 n\u01b0\u1edbc:<\/li>\n<\/ul>\n\n\n\n<p>Khi c\u00e1c c\u00f4ng ty v\u00e0 c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng c\u00f4ng ty ma \u0111\u1ec3 tr\u1ed1n thu\u1ebf, nh\u00e0 n\u01b0\u1edbc s\u1ebd m\u1ea5t \u0111i ngu\u1ed3n thu ng\u00e2n s\u00e1ch quan tr\u1ecdng. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c ch\u00ednh s\u00e1ch c\u00f4ng c\u1ed9ng, bao g\u1ed3m gi\u00e1o d\u1ee5c, y t\u1ebf v\u00e0 h\u1ea1 t\u1ea7ng. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 m\u1ed9t ph\u1ea7n l\u1edbn c\u1ee7a ngu\u1ed3n thu ch\u00ednh ph\u1ee7 t\u1ea1i nhi\u1ec1u qu\u1ed1c gia, v\u00e0 vi\u1ec7c tr\u1ed1n thu\u1ebf th\u00f4ng qua c\u00f4ng ty ma khi\u1ebfn ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ecb th\u1ea5t tho\u00e1t \u0111\u00e1ng k\u1ec3.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: Theo nghi\u00ean c\u1ee9u t\u1eeb T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD), c\u00e1c qu\u1ed1c gia th\u00e0nh vi\u00ean \u0111\u00e3 m\u1ea5t kho\u1ea3ng 240 t\u1ef7 USD thu nh\u1eadp thu\u1ebf m\u1ed7i n\u0103m do c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u00f4ng ty ma.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>G\u00e2y b\u1ea5t \u1ed5n t\u00e0i ch\u00ednh v\u00e0 l\u1eeba \u0111\u1ea3o \u0111\u1ea7u t\u01b0:<\/li>\n<\/ul>\n\n\n\n<p>C\u00f4ng ty ma c\u0169ng l\u00e0 c\u00f4ng c\u1ee5 m\u00e0 nhi\u1ec1u c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c v\u1ee5 l\u1eeba \u0111\u1ea3o t\u00e0i ch\u00ednh v\u00e0 r\u1eeda ti\u1ec1n. Nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u00f3 th\u1ec3 g\u00e2y b\u1ea5t \u1ed5n cho th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh, l\u00e0m gi\u1ea3m l\u00f2ng tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ch\u00fang \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u00e0 th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh n\u00f3i chung.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u0103ng c\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng t\u1ed9i ph\u1ea1m:<\/li>\n<\/ul>\n\n\n\n<p>C\u00e1c c\u00f4ng ty ma th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u0103ng \u0111\u1ea3ng t\u1ed9i ph\u1ea1m s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng phi ph\u00e1p, bao g\u1ed3m bu\u00f4n b\u00e1n ma t\u00fay, bu\u00f4n ng\u01b0\u1eddi, bu\u00f4n b\u00e1n v\u0169 kh\u00ed, v\u00e0 r\u1eeda ti\u1ec1n. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 g\u00e2y ra t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c l\u00ean n\u1ec1n kinh t\u1ebf m\u00e0 c\u00f2n t\u1ea1o ra nhi\u1ec1u v\u1ea5n \u0111\u1ec1 an ninh v\u00e0 b\u1ea5t \u1ed5n x\u00e3 h\u1ed9i.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: Nhi\u1ec1u t\u1ed5 ch\u1ee9c t\u1ed9i ph\u1ea1m qu\u1ed1c t\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng c\u00f4ng ty ma t\u1ea1i c\u00e1c khu v\u1ef1c thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf nh\u01b0 Panama v\u00e0 qu\u1ea7n \u0111\u1ea3o Virgin \u0111\u1ec3 che gi\u1ea5u l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ed9i ph\u1ea1m c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ea1o s\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng trong x\u00e3 h\u1ed9i:<\/li>\n<\/ul>\n\n\n\n<p>Vi\u1ec7c s\u1eed d\u1ee5ng c\u00f4ng ty ma \u0111\u1ec3 tr\u1ed1n thu\u1ebf v\u00e0 r\u1eeda ti\u1ec1n t\u1ea1o ra s\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng trong x\u00e3 h\u1ed9i. C\u00e1c doanh nghi\u1ec7p ch\u00e2n ch\u00ednh ph\u1ea3i tr\u1ea3 thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt trong khi c\u00e1c c\u00f4ng ty ma l\u1ea1i l\u00e1ch lu\u1eadt, tr\u1ed1n thu\u1ebf, g\u00e2y b\u1ea5t l\u1ee3i cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u00f4ng b\u1eb1ng c\u1ee7a x\u00e3 h\u1ed9i.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. C\u00e1ch nh\u1eadn bi\u1ebft v\u00e0 ph\u00f2ng tr\u00e1nh r\u1ee7i ro t\u1eeb c\u00f4ng ty ma<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/9f56dd26-0b9a-488c-a132-fd269972fbd3-1024x585.png\" alt=\"\" class=\"wp-image-1279\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/9f56dd26-0b9a-488c-a132-fd269972fbd3-1024x585.png 1024w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/9f56dd26-0b9a-488c-a132-fd269972fbd3-300x171.png 300w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/9f56dd26-0b9a-488c-a132-fd269972fbd3-768x439.png 768w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/9f56dd26-0b9a-488c-a132-fd269972fbd3-1536x878.png 1536w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/9f56dd26-0b9a-488c-a132-fd269972fbd3.png 1792w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1ch nh\u1eadn bi\u1ebft <\/em><\/figcaption><\/figure><\/div>\n\n\n<p>\u0110\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn c\u00f4ng ty ma, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea7n c\u1ea3nh gi\u00e1c v\u00e0 c\u00f3 bi\u1ec7n ph\u00e1p ki\u1ec3m tra th\u00f4ng tin tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5.1. Ki\u1ec3m tra th\u00f4ng tin ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty.<\/h3>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 ki\u1ec3m tra k\u1ef9 th\u00f4ng tin ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty. C\u00e1c doanh nghi\u1ec7p h\u1ee3p ph\u00e1p ph\u1ea3i c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi s\u00e1ng l\u1eadp, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf r\u00f5 r\u00e0ng. N\u1ebfu c\u00f4ng ty kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c nh\u1eefng t\u00e0i li\u1ec7u c\u01a1 b\u1ea3n n\u00e0y, \u0111\u00e2y l\u00e0 d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o r\u1ee7i ro.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u00ed d\u1ee5: Khi ki\u1ec3m tra m\u1ed9t doanh nghi\u1ec7p m\u1edbi, b\u1ea1n n\u00ean y\u00eau c\u1ea7u b\u1ea3n sao gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, s\u1ed5 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5.2. Tham kh\u1ea3o \u00fd ki\u1ebfn t\u1eeb c\u00e1c chuy\u00ean gia.<\/h3>\n\n\n\n<p>Khi c\u00f3 nghi ng\u1edd v\u1ec1 m\u1ee9c \u0111\u1ed9 h\u1ee3p ph\u00e1p c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, h\u00e3y tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a chuy\u00ean gia t\u00e0i ch\u00ednh, ph\u00e1p l\u00fd ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 c\u00f3 nh\u1eefng \u0111\u00e1nh gi\u00e1 chuy\u00ean s\u00e2u v\u1ec1 r\u1ee7i ro.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u00ed d\u1ee5: M\u1ed9t chuy\u00ean gia t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 gi\u00fap b\u1ea1n ki\u1ec3m tra l\u1ecbch s\u1eed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t c\u00f4ng ty, ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n v\u00e0 x\u00e1c \u0111\u1ecbnh li\u1ec7u c\u00f4ng ty \u0111\u00f3 c\u00f3 \u0111ang tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng tr\u1ed1n thu\u1ebf hay r\u1eeda ti\u1ec1n hay kh\u00f4ng.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5.3. \u0110\u00e1nh gi\u00e1 k\u1ef9 l\u1ecbch s\u1eed giao d\u1ecbch v\u00e0 \u0111\u1ed1i t\u00e1c.<\/h3>\n\n\n\n<p>B\u1ea1n c\u0169ng n\u00ean \u0111\u00e1nh gi\u00e1 k\u1ef9 v\u1ec1 l\u1ecbch s\u1eed giao d\u1ecbch v\u00e0 \u0111\u1ed1i t\u00e1c c\u1ee7a c\u00f4ng ty. N\u1ebfu c\u00f4ng ty ch\u1ec9 c\u00f3 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh kh\u00f4ng r\u00f5 r\u00e0ng ho\u1eb7c l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c \u1ea9n danh, \u0111\u00e2y c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u c\u1ee7a c\u00f4ng ty ma. Vi\u1ec7c ki\u1ec3m tra v\u00e0 t\u00ecm hi\u1ec3u k\u1ef9 \u0111\u1ed1i t\u00e1c gi\u00fap b\u1ea1n gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u1edbi c\u00f4ng ty n\u00e0y.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5.4. T\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t t\u1eeb c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd.<\/h3>\n\n\n\n<p>C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea7n ph\u1ea3i t\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi ho\u1eb7c doanh nghi\u1ec7p kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c. H\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf c\u0169ng l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 theo d\u00f5i v\u00e0 ng\u0103n ch\u1eb7n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty ma tr\u00ean to\u00e0n c\u1ea7u.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p>C\u00f4ng ty ma l\u00e0 m\u1ed9t hi\u1ec7n t\u01b0\u1ee3ng ph\u1ee9c t\u1ea1p v\u00e0 ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf v\u00e0 x\u00e3 h\u1ed9i. M\u1eb7c d\u00f9 c\u00e1c c\u00f4ng ty ma c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i h\u1ee3p ph\u00e1p tr\u00ean gi\u1ea5y t\u1edd, nh\u01b0ng m\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a ch\u00fang th\u01b0\u1eddng l\u00e0 che gi\u1ea5u t\u00e0i s\u1ea3n, tr\u1ed1n thu\u1ebf ho\u1eb7c r\u1eeda ti\u1ec1n. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 g\u00e2y thi\u1ec7t h\u1ea1i cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n t\u1ea1o ra s\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng trong x\u00e3 h\u1ed9i, l\u00e0m gi\u1ea3m l\u00f2ng tin c\u1ee7a c\u00f4ng ch\u00fang \u0111\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p>Vi\u1ec7c nh\u1eadn bi\u1ebft v\u00e0 ph\u00f2ng tr\u00e1nh r\u1ee7i ro t\u1eeb c\u00e1c c\u00f4ng ty ma l\u00e0 \u0111i\u1ec1u v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd. Ki\u1ec3m tra k\u1ef9 th\u00f4ng tin, t\u00ecm hi\u1ec3u \u0111\u1ed1i t\u00e1c v\u00e0 tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia l\u00e0 nh\u1eefng c\u00e1ch hi\u1ec7u qu\u1ea3 \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 gi\u1ea3m thi\u1ec3u nguy c\u01a1 li\u00ean quan \u0111\u1ebfn c\u00f4ng ty ma.<\/p>\n\n\n\n<p><strong>\u0110\u1ecdc th\u00eam:&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/theblock101.com\/cpi-la-gi\">CPI l\u00e0 g\u00ec? S\u1ef1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u1ec9 s\u1ed1 CPI \u0111\u1ebfn n\u1ec1n kinh t\u1ebf v\u00e0 th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/theblock101.com\/5ire-la-gi\">5ire l\u00e0 g\u00ec? D\u1ef1 \u00e1n Layer 1 gi\u00fap t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf b\u1ec1n v\u1eefng to\u00e0n c\u1ea7u<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/theblock101.com\/dan-choi-crypto-can-lam-gi-neu-kinh-te-suy-thoai\">D\u00e2n ch\u01a1i crypto c\u1ea7n l\u00e0m g\u00ec n\u1ebfu kinh t\u1ebf suy tho\u00e1i?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng ty ma l\u00e0 thu\u1eadt ng\u1eef m\u00f4 t\u1ea3 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u1edbi m\u1ee5c \u0111\u00edch che \u0111\u1eady c\u00e1c ho\u1ea1t \u0111\u1ed9ng phi ph\u00e1p nh\u01b0 tr\u1ed1n thu\u1ebf, r\u1eeda ti\u1ec1n, v\u00e0 gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i.&nbsp; 1. Kh\u00e1i ni\u1ec7m c\u00f4ng ty ma l\u00e0 g\u00ec? C\u00f4ng ty ma (hay&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1279,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[46],"class_list":["post-1272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh","tag-cong-ty-ma"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/09\/9f56dd26-0b9a-488c-a132-fd269972fbd3.png","_links":{"self":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/1272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1272"}],"version-history":[{"count":3,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/1272\/revisions"}],"predecessor-version":[{"id":1432,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/1272\/revisions\/1432"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/media\/1279"}],"wp:attachment":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}