{"id":8259,"date":"2022-02-15T08:47:21","date_gmt":"2022-02-15T08:47:21","guid":{"rendered":"http:\/\/demo.moodbiz.vn\/?p=8259"},"modified":"2024-04-12T03:31:43","modified_gmt":"2024-04-12T03:31:43","slug":"nhung-dieu-can-biet-ve-quy-variable-capital-company-vcc","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/nhung-dieu-can-biet-ve-quy-variable-capital-company-vcc\/","title":{"rendered":"NH\u1eeeNG \u0110I\u1ec0U C\u1ea6N BI\u1ebeT V\u1ec0 QU\u1ef8 \u201cVARIABLE CAPITAL COMPANY\u201d (VCC)"},"content":{"rendered":"<p><strong>VCC l\u00e0 g\u00ec?<\/strong><\/p>\r\n\r\n\r\n\r\n<p>Variable Capital Company (VCC) l\u00e0 m\u1ed9t c\u1ea5u tr\u00fac doanh nghi\u1ec7p m\u1edbi v\u00e0 d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t v\u00e0o \u0110\u1ec1 \u00e1n \u0110\u1ea7u t\u01b0 t\u1eadp th\u1ec3 (CIS) trong t\u01b0\u01a1ng lai. Hi\u1ec7n t\u1ea1i, nh\u1eefng lo\u1ea1i h\u00ecnh t\u1ed5 ch\u1ee9c doanh nghi\u1ec7p trong CIS bao g\u1ed3m c\u00f4ng ty, doanh nghi\u1ec7p h\u1ee3p danh v\u00e0 c\u00e1c qu\u1ef9 \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0. VCC c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u1ea3 chi\u1ebfn l\u01b0\u1ee3c qu\u1ef9 t\u01b0\u01a1ng h\u1ed7 v\u00e0 qu\u1ef9 truy\u1ec1n th\u1ed1ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c qu\u1ef9 m\u1edf v\u00e0 qu\u1ef9 \u0111\u00f3ng. V\u1edbi c\u1ea5u tr\u00fac doanh nghi\u1ec7p linh ho\u1ea1t v\u1ec1 v\u1ed1n, c\u1ed5 phi\u1ebfu cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o VCC v\u00e0 c\u1ed5 phi\u1ebfu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mua l\u1ea1i b\u1edfi c\u00e1c c\u1ed5 \u0111\u00f4ng. M\u1eb7c d\u00f9 Lu\u1eadt Doanh nghi\u1ec7p t\u1ea1i Singapore (The Company Act) v\u1eabn c\u00f3 m\u1ed9t s\u1ed1 h\u1ea1n ch\u1ebf v\u1ec1 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi vi\u1ec7c gi\u1ea3m v\u1ed1n v\u00e0 ph\u00e2n ph\u1ed1i c\u1ed5 t\u1ee9c \u0111\u1ed1i v\u1edbi m\u00f4 h\u00ecnh c\u1ee7a VCC nh\u01b0ng \u0111i\u1ec1u n\u00e0y kh\u00f4ng m\u1ea5y \u1ea3nh h\u01b0\u1edfng t\u1edbi nh\u1eefng \u01b0u \u0111i\u1ec3m c\u1ee7a VCC v\u1edbi c\u1ea5u tr\u00fac doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ed9c quy\u1ec1n cho ng\u00e0nh qu\u1ea3n l\u00fd Qu\u1ef9 s\u1ebd c\u1ee7ng c\u1ed1 v\u1ecb th\u1ebf c\u1ee7a Singapore v\u1edbi t\u01b0 c\u00e1ch l\u00e0 trung t\u00e2m qu\u1ea3n l\u00fd Qu\u1ef9 trong khu v\u1ef1c.<\/p>\r\n\r\n\r\n\r\n<p><strong>B\u00e0i vi\u1ebft li\u00ean quan:<\/strong> <strong>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec khi \u0111\u1ea7u t\u01b0 t\u1ea1i Singapore?<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>B\u1ed1i c\u1ea3nh ra \u0111\u1eddi Variable Capital Company (VCC)<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u00dd t\u01b0\u1edfng v\u1ec1 c\u1ea5u tr\u00fac qu\u1ef9 linh ho\u1ea1t l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a ra v\u00e0o n\u0103m 2016 t\u1ea1i h\u1ed9i ngh\u1ecb th\u01b0\u1eddng ni\u00ean c\u1ee7a Hi\u1ec7p h\u1ed9i qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 Singapore. Cu\u1ed1i th\u00e1ng 3 n\u0103m 2017, C\u01a1 quan ti\u1ec1n t\u1ec7 Singapore \u0111\u00e3 t\u1ed5 ch\u1ee9c m\u1ed9t cu\u1ed9c kh\u1ea3o s\u00e1t \u0111\u1ec3 thu th\u1eadp \u00fd ki\u1ebfn v\u1ec1 c\u00e1c kh\u00eda c\u1ea1nh kh\u00e1c nhau \u0111\u1ed1i v\u1edbi c\u1ea5u tr\u00fac doanh nghi\u1ec7p m\u1edbi \u201cVariable Capital Company\u201d. N\u0103m 2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 trong B\u00e1o c\u00e1o Ng\u00e2n s\u00e1ch Singapore r\u1eb1ng VCC s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t c\u00f4ng ty v\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n duy nh\u1ea5t v\u00ec m\u1ee5c \u0111\u00edch thu\u1ebf. V\u00e0o ng\u00e0y 10\/09\/2018, m\u1ed9t d\u1ef1 th\u1ea3o lu\u1eadt cho VCC \u0111\u01b0\u1ee3c tr\u00ecnh ra tr\u01b0\u1edbc qu\u1ed1c h\u1ed9i, sau \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng qua v\u00e0o ng\u00e0y 01\/10\/2018. \u0110\u1ea1o lu\u1eadt VCC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2019. Khung ph\u00e1p l\u00fd VCC k\u1ebft h\u1ee3p m\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 \u0111\u1ea7u t\u01b0 v\u1ed1n linh ho\u1ea1t\/v\u1ed1n m\u1edf \u0111\u00e3 t\u1ed3n t\u1ea1i \u1edf c\u00e1c khu v\u1ef1c ph\u00e1p l\u00fd nh\u01b0 Luxembourg, Ireland, Anh v\u00e0 M\u1ef9.<\/p>\r\n\r\n\r\n\r\n<p>T\u00ean g\u1ecdi ban \u0111\u1ea7u l\u00e0 Open-End Investment Company (OEIC), sau \u0111\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ed5i th\u00e0nh Singapore Variable Capital Company (S-VACC), v\u00e0 cu\u1ed1i c\u00f9ng c\u00e1i t\u00ean Variable Capital Company (VCC) \u0111\u01b0\u1ee3c ch\u00ednh th\u1ee9c s\u1eed d\u1ee5ng.<\/p>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p><strong>C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a Variable Capital Company (VCC)<\/strong><\/p>\r\n\r\n\r\n\r\n<p>C\u1ea5u tr\u00fac m\u1edbi \u0111\u00e3 thu h\u00fat r\u1ea5t nhi\u1ec1u s\u1ef1 quan t\u00e2m trong ng\u00e0nh qu\u1ea3n l\u00fd qu\u1ef9 v\u00ec nh\u1eefng t\u00ednh n\u0103ng &amp; \u0111\u1eb7c \u0111i\u1ec3m \u0111\u1ed9c \u0111\u00e1o s\u1ebd mang t\u1edbi s\u1ef1 linh ho\u1ea1t trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd qu\u1ef9 \u1edf Singapore. H\u00e3y c\u00f9ng \u0111i\u1ec3m qua nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a VCC:<\/p>\r\n\r\n\r\n\r\n<ul><li>VCC \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi \u0110\u1ea1o lu\u1eadt Variable Capital Companies (\u0110\u1ea1o lu\u1eadt). C\u01a1 quan th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd l\u00e0 C\u01a1 quan Qu\u1ea3n l\u00fd Doanh nghi\u1ec7p v\u00e0 K\u1ebf to\u00e1n (ACRA); C\u01a1 quan Ti\u1ec1n t\u1ec7 Singapore (MAS) s\u1ebd gi\u00e1m s\u00e1t vi\u1ec7c ch\u1ed1ng r\u1eeda ti\u1ec1n v\u00e0 ch\u1ed1ng l\u1ea1i c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i tr\u1ee3 cho kh\u1ee7ng b\u1ed1. \u0110\u1ea1o lu\u1eadt Ch\u1ee9ng kho\u00e1n &amp; H\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai s\u1ebd \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c ch\u00e0o b\u00e1n c\u1ed5 phi\u1ebfu t\u1ea1i VCC v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c kh\u00eda c\u1ea1nh kh\u00e1c li\u00ean quan \u0111\u1ebfn VCC v\u1edbi t\u01b0 c\u00e1ch l\u00e0 m\u1ed9t qu\u1ef9.<\/li><\/ul>\r\n\r\n\r\n\r\n<ul><li>VCC c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u1ea3 qu\u1ef9 truy\u1ec1n th\u00f4ng v\u00e0 qu\u1ef9 thay th\u1ebf, v\u00e0 c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1ecf l\u1ebb ho\u1eb7c cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1ecb h\u1ea1n ch\u1ebf.<\/li><\/ul>\r\n\r\n\r\n\r\n<ul><li>VCC \u0111\u01b0\u1ee3c xem&nbsp; nh\u01b0 l\u00e0 m\u1ed9t qu\u1ef9 \u0111\u1ed9c l\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c b\u1ea3o tr\u1ee3 v\u1edbi nhi\u1ec1u qu\u1ef9 ph\u1ee5 c\u00f3 th\u1ec3 c\u00f3 nh\u1eefng m\u1ee5c ti\u00eau \u0111\u1ea7u t\u01b0 kh\u00e1c nhau, c\u0169ng nh\u01b0 l\u00e0 nh\u1eefng nh\u00e0 \u0111\u1ea7u t\u01b0, t\u00e0i s\u1ea3n v\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c nhau.<\/li><\/ul>\r\n\r\n\r\n\r\n<ul><li>C\u1ed5 phi\u1ebfu c\u00f3 th\u1ec3 mua l\u1ea1i m\u00e0 kh\u00f4ng c\u1ea7n s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a c\u1ed5 \u0111\u00f4ng, v\u00e0 c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb v\u1ed1n, mang \u0111\u1ebfn t\u00ednh linh ho\u1ea1t cao h\u01a1n so v\u1edbi c\u00e1c c\u00f4ng ty.<\/li><\/ul>\r\n\r\n\r\n\r\n<ul><li>VCC ph\u1ea3i ch\u1ec9 \u0111\u1ecbnh m\u1ed9t c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 (FMC) \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1eb7c \u0111\u0103ng k\u00fd b\u1edfi MAS, ho\u1eb7c l\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb t\u1ea1i Singapore; \u0111i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng c\u0169ng nh\u01b0 ng\u0103n ng\u1eeba vi\u1ec7c s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch sai ph\u00e1p lu\u1eadt.<\/li><\/ul>\r\n\r\n\r\n\r\n<ul><li>B\u1eb1ng ch\u1ee9ng v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ee9ng minh th\u00f4ng qua v\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd t\u1ea1i Singapore, m\u1ed9t th\u01b0 k\u00fd v\u00e0 ki\u1ec3m so\u00e1t vi\u00ean c\u1ee7a c\u00f4ng ty c\u00f3 qu\u1ed1c t\u1ecbch Singapore, v\u00e0 c\u00f3 th\u00eam \u00edt nh\u1ea5t m\u1ed9t gi\u00e1m \u0111\u1ed1c th\u01b0\u1eddng tr\u00fa.<\/li><\/ul>\r\n\r\n\r\n\r\n<ul><li>Ph\u1ea3i duy tr\u00ec m\u1ed9t danh s\u00e1ch c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 cung c\u1ea5p th\u00f4ng tin cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 th\u1ef1c thi ph\u00e1p lu\u1eadt khi c\u00f3 y\u00eau c\u1ea7u.<\/li><\/ul>\r\n\r\n\r\n\r\n<ul><li>VCC \u0111\u01b0\u1ee3c cung c\u1ea5p cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1ecb h\u1ea1n ch\u1ebf (nh\u01b0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn) c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c qu\u1ed1c t\u1ebf c\u00f4ng nh\u1eadn nh\u01b0 US GAAP, ASC Standard, ho\u1eb7c IFRS.<\/li><\/ul>\r\n\r\n\r\n\r\n\r\n\r\n<p><strong>Nh\u1eefng \u01b0u \u0111i\u1ec3m c\u1ee7a Variable Capital Company (VCC)<\/strong><\/p>\r\n\r\n\r\n\r\n<p>Kh\u00f4ng c\u1ea7n ph\u1ea3i ki\u1ec3m tra kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty \u0111\u1ec3 ph\u00e1t h\u00e0nh v\u00e0 mua l\u1ea1i c\u1ed5 phi\u1ebfu, \u0111i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ef1 lu\u00e2n chuy\u1ec3n v\u1ed1n li\u1ec1n m\u1ea1ch. C\u00e1c c\u1ed5 \u0111\u00f4ng c\u00f3 quy\u1ec1n t\u1ef1 do v\u00e0 linh ho\u1ea1t h\u01a1n khi gia nh\u1eadp v\u00e0 r\u00fat kh\u1ecfi qu\u1ef9 th\u00f4ng qua vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 mua l\u1ea1i c\u1ed5 phi\u1ebfu d\u1ec5 d\u00e0ng. S\u1ef1 l\u01b0u \u0111\u1ed9ng v\u00e0 linh ho\u1ea1t \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 cho c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0.<\/p>\r\n\r\n\r\n\r\n<p>Th\u00f4ng th\u01b0\u1eddng, khi c\u00e1c qu\u1ef9 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a b\u1eb1ng c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 ho\u00e0n l\u1ea1i, c\u00e1c c\u00f4ng c\u1ee5 \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111i\u1ec1u n\u00e0y t\u1ea1o ra v\u1ea5n \u0111\u1ec1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra kh\u1ea3 n\u0103ng thanh to\u00e1n tr\u01b0\u1edbc khi gi\u1ea3m v\u1ed1n ho\u1eb7c mua l\u1ea1i. V\u00ec c\u00e1c VCC \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra kh\u1ea3 n\u0103ng thanh to\u00e1n, n\u00ean h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c \u0111\u1eb7t ra b\u1edfi y\u00eau c\u1ea7u ph\u00e2n lo\u1ea1i khi b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c x\u00f3a b\u1ecf.<\/p>\r\n\r\n\r\n\r\n<p>Kh\u00f4ng gi\u1ed1ng nh\u01b0 nh\u1eefng c\u00f4ng ty \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p (the Company Act) m\u00e0 y\u00eau c\u1ea7u c\u1ed5 t\u1ee9c ch\u1ec9 \u0111\u01b0\u1ee3c chia t\u1eeb l\u1ee3i nhu\u1eadn, VCC c\u00f3 th\u1ec3 ph\u00e2n ph\u1ed1i c\u1ed5 t\u1ee9c t\u1eeb ch\u00ednh ngu\u1ed3n v\u1ed1n. M\u1eb7c d\u00f9 VCC \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u duy tr\u00ec \u0111\u0103ng k\u00fd cho c\u00e1c c\u1ed5 \u0111\u00f4ng, h\u1ecd kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f4ng khai danh s\u00e1ch c\u1ed5 \u0111\u00f4ng \u0111\u0103ng k\u00fd.<\/p>\r\n\r\n\r\n\r\n<p>VCC \u0111\u01b0\u1ee3c ph\u00e9p tr\u1edf th\u00e0nh qu\u1ef9 b\u1ea3o tr\u1ee3 v\u1edbi m\u1ed9t s\u1ed1 qu\u1ef9 ph\u1ee5 c\u00f3 c\u00e1c m\u1ee5c ti\u00eau \u0111\u1ea7u t\u01b0, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c nhau. H\u01a1n n\u1eefa, c\u00e1c qu\u1ef9 ph\u1ee5 c\u00f3 th\u1ec3 c\u00f3 c\u00f9ng h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ng\u01b0\u1eddi qu\u1ea3n l\u00fd qu\u1ef9, ng\u01b0\u1eddi gi\u00e1m s\u00e1t, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c ch\u1ee9c n\u0103ng qu\u1ea3n tr\u1ecb c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t th\u00e0nh vi\u1ec7c chia s\u1ebb c\u00e1c nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, v\u00e0 c\u00e1c ch\u1ee9c n\u0103ng n\u00e0y s\u1ebd m\u1edf \u0111\u01b0\u1eddng cho l\u1ee3i th\u1ebf v\u1ec1 quy m\u00f4 v\u00e0 chi ph\u00ed.<\/p>\r\n\r\n\r\n\r\n<p>Khu\u00f4n kh\u1ed5 VCC cho ph\u00e9p t\u00e1i ph\u00e2n ph\u1ed1i doanh nghi\u1ec7p (t\u00e1i \u0111\u1ecbnh c\u01b0) b\u00ean trong, do \u0111\u00f3 c\u00e1c qu\u1ef9 \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac nh\u01b0 c\u00e1c VCC \u1edf c\u00e1c khu v\u1ef1c ph\u00e1p l\u00fd kh\u00e1c c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n t\u00e1i ph\u00e2n ph\u1ed1i doanh nghi\u1ec7p (t\u00e1i \u0111\u1ecbnh c\u01b0) t\u1ea1i Singapore, gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng Ch\u00e2u \u00c1 m\u00e0 kh\u00f4ng m\u1ea5t \u0111i s\u1ef1 b\u1ea3n s\u1eafc v\u00e0 di s\u1ea3n c\u1ee7a h\u1ecd.<\/p>\r\n\r\n\r\n\r\n<p>H\u01a1n n\u1eefa, c\u00e1c VCC s\u1ebd \u0111\u01b0\u1ee3c nh\u1eefng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf d\u00e0nh cho c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 hi\u1ec7n t\u1ea1i \u0111\u1eb7t tr\u1ee5 s\u1edf t\u1ea1i Singapore. T\u00f9y thu\u1ed9c v\u00e0o c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nhau, \u0110\u1ec1 \u00e1n khuy\u1ebfn kh\u00edch khu v\u1ef1c T\u00e0i ch\u00ednh s\u1ebd m\u1edf r\u1ed9ng cho c\u00e1c c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 v\u00e0 mi\u1ec5n gi\u1ea3m GST cho c\u00e1c qu\u1ef9 c\u0169ng s\u1ebd \u00e1p d\u1ee5ng v\u00e0o VCC.<\/p>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p><strong>Nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u1ed1i v\u1edbi Variable Capital Company t\u1ea1i Singapore<\/strong><\/p>\r\n\r\n\r\n\r\n<p>C\u00e1c qu\u1ef9 ph\u1ee5 theo c\u1ea5u tr\u00fac qu\u1ef9 b\u1ea3o tr\u1ee3 kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n. \u0110\u1ec3 gi\u1ea3i quy\u1ebft r\u1ee7i ro ti\u1ec1m \u1ea9n, v\u00ed d\u1ee5 nh\u01b0 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00e1c qu\u1ef9 ph\u1ee5 b\u1ecb l\u1eabn l\u1ed9n v\u00e0o nhau ho\u1eb7c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a qu\u1ef9 ph\u1ee5 kh\u00e1c, \u0110\u1ea1o lu\u1eadt VCC y\u00eau c\u1ea7u t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a m\u1ed7i qu\u1ef9 ph\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c t\u00e1ch bi\u1ec7t. M\u1ed7i qu\u1ef9 ph\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp ri\u00eang bi\u1ec7t \u0111\u1ec3 duy tr\u00ec s\u1ef1 ph\u00e2n bi\u1ec7t v\u00e0 vi\u1ec7c ch\u1ea5m d\u1ee9t m\u1ed9t qu\u1ef9 ph\u1ee5 kh\u00f4ng d\u1eabn t\u1edbi vi\u1ec7c \u0111\u00f3ng c\u1eeda VCC. V\u00ec c\u00e1c qu\u1ef9 ph\u1ee5 thi\u1ebfu t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, VCC c\u00f3 th\u1ec3 kh\u1edfi ki\u1ec7n ho\u1eb7c b\u1ecb ki\u1ec7n li\u00ean quan \u0111\u1ebfn qu\u1ef9 ph\u1ee5. M\u1ed9t qu\u1ef9 ph\u1ee5 c\u1ee7a VCC c\u00f3 th\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o m\u1ed9t qu\u1ef9 ph\u1ee5 kh\u00e1c c\u1ee7a VCC.<\/p>\r\n\r\n\r\n\r\n<p>V\u00ec \u0110\u1ea1o lu\u1eadt cho ph\u00e9p t\u00e1i ph\u00e2n ph\u1ed1i doanh nghi\u1ec7p (t\u00e1i \u0111\u1ecbnh c\u01b0) \u0111\u1ed1i v\u1edbi c\u00e1c qu\u1ef9 c\u00f3 tr\u1ee5 s\u1edf n\u01b0\u1edbc ngo\u00e0i, nhi\u1ec1u qu\u1ef9 s\u1eed d\u1ee5ng c\u00e1c khu v\u1ef1c ph\u00e1p l\u00fd t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 \u0111\u1ecbnh h\u01b0\u1edbng \u0111\u1ea7u t\u01b0 th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n qu\u1ef9 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 VCC hi\u1ec7n c\u00f3 th\u1ec3 xem x\u00e9t vi\u1ec7c t\u00e1i \u0111\u1ecbnh c\u01b0 t\u1ea1i Singapore v\u00e0 c\u1ee7ng c\u1ed1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ed5ng h\u1ee3p v\u00e0 \u0111\u1ea7u t\u01b0 c\u1ee7a h\u1ecd. Nh\u1eefng qu\u1ef9 n\u01b0\u1edbc ngo\u00e0i v\u1edbi t\u01b0 c\u00e1ch l\u00e0 c\u00f4ng ty \u0111\u1ea7u ti\u00ean s\u1ebd ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i th\u00e0nh VCC tr\u01b0\u1edbc khi \u0111\u1eb7t tr\u1ee5 s\u1edf t\u1ea1i Singapore; hay n\u00f3i c\u00e1ch kh\u00e1c, h\u1ecd c\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u th\u00e0nh l\u1eadp m\u1ed9t VCC t\u1ea1i Singapore.<\/p>\r\n\r\n\r\n\r\n<p>M\u1eb7c d\u00f9 c\u1ed5 phi\u1ebfu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh v\u00e0 mua l\u1ea1i m\u00e0 kh\u00f4ng c\u1ea7n s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a c\u1ed5 \u0111\u00f4ng, ch\u00fang ch\u1ec9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh v\u00e0 mua l\u1ea1i trong ph\u1ea1m vi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng. \u0110i\u1ec1u n\u00e0y nh\u1eb1m b\u1ea3o v\u1ec7 c\u00e1c ch\u1ee7 n\u1ee3. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c qu\u1ef9 \u0111\u00f3ng \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft, \u0111i\u1ec1u n\u00e0y ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c y\u00eau c\u1ea7u ni\u00eam y\u1ebft c\u00f3 li\u00ean quan.<\/p>\r\n\r\n\r\n\r\n<p>C\u00e1c VCC cho nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1ecf l\u1ebb ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t 03 Gi\u00e1m \u0111\u1ed1c, trong \u0111\u00f3 c\u00f3 \u00edt nh\u1ea5t m\u1ed9t Gi\u00e1m \u0111\u1ed1c \u0111\u1ed9c l\u1eadp. B\u1ea3n c\u00e1o b\u1ea1ch c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p cho MAS tr\u01b0\u1edbc khi ch\u00e0o b\u00e1n c\u1ed5 phi\u1ebfu v\u00e0 MAS ph\u1ea3i th\u00f4ng qua VCC. VCC c\u1ea7n ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi gi\u00e1m s\u00e1t t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y th\u00e1c (trustee) \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn.<\/p>\r\n\r\n\r\n\r\n<p>Hi\u1ec7n t\u1ea1i, c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c VCC m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng qua t\u1eeb \u0110\u1ea1o lu\u1eadt C\u00f4ng ty. Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y s\u1ebd s\u1edbm \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u1edbi c\u00e1c \u0111i\u1ec1u kho\u1ea3n t\u1eeb D\u1ef1 lu\u1eadt v\u1ec1 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00f9ng v\u1edbi c\u00e1c s\u1eeda \u0111\u1ed5i ph\u00f9 h\u1ee3p d\u00e0nh ri\u00eang cho VCC.<\/p>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p><strong>K\u1ebft lu\u1eadn<\/strong><\/p>\r\n\r\n\r\n\r\n<p>VCC l\u00e0 m\u00f4 h\u00ecnh \u0111\u1ea7u t\u01b0 m\u1edbi cho doanh nghi\u1ec7p nh\u1eb1m xo\u00e1 b\u1ecf nh\u1eefng h\u1ea1n ch\u1ebf \u0111\u1ed1i v\u1edbi c\u1ea5u tr\u00fac hi\u1ec7n c\u00f3. V\u1edbi s\u1ef1 b\u1ed5 sung n\u00e0y, v\u1ecb tr\u00ed trung t\u00e2m qu\u1ea3n l\u00fd qu\u1ef9 c\u1ee7a Singapore \u0111\u01b0\u1ee3c d\u1ef1 \u0111o\u00e1n s\u1ebd tr\u1edf n\u00ean to\u00e0n di\u1ec7n v\u00e0 hi\u1ec7u qu\u1ea3 v\u1edbi kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ee9ng \u0111\u1ea7u th\u1ebf gi\u1edbi, khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1eefng m\u1ea1nh v\u00e0 thu\u1eadn l\u1ee3i v\u1ec1 thu\u1ebf. V\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a VCC, l\u0129nh v\u1ef1c n\u00e0y s\u1ebd ch\u1ee9ng ki\u1ebfn m\u1ed9t s\u1ef1 gia t\u0103ng ho\u1ea1t \u0111\u1ed9ng v\u1edbi nhi\u1ec1u c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n cho c\u00e1c nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0 ki\u1ec3m to\u00e1n vi\u00ean, chuy\u00ean gia thu\u1ebf, gi\u00e1m s\u00e1t vi\u00ean, qu\u1ea3n l\u00fd qu\u1ef9. Nh\u1eefng b\u01b0\u1edbc ti\u1ebfn m\u1edbi nh\u1ea5t c\u1ee7a Singapore v\u1ec1 qu\u1ea3n l\u00fd qu\u1ef9 l\u00e0 minh ch\u1ee9ng cho th\u1ea5y Singapore quy\u1ebft t\u00e2m \u0111i \u0111\u1ea7u trong cu\u1ed9c \u0111ua c\u1ee7ng c\u1ed1 danh ti\u1ebfng l\u00e0 trung t\u00e2m qu\u1ea3n l\u00fd qu\u1ef9 v\u00e0 t\u00e0i s\u1ea3n pro-business h\u00e0ng \u0111\u1ea7u khu v\u1ef1c.<\/p>\r\n\r\n\r\n\r\n<p class=\"has-text-align-right\"><strong>Ngu\u1ed3n t\u1ed5ng h\u1ee3p<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>VCC l\u00e0 g\u00ec? Variable Capital Company (VCC) l\u00e0 m\u1ed9t c\u1ea5u tr\u00fac doanh nghi\u1ec7p m\u1edbi v\u00e0 d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ec1 [&hellip;]<\/p>","protected":false},"author":2,"featured_media":12664,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[124,158,125,137],"tags":[144,142,149,183,184],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8259"}],"collection":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/comments?post=8259"}],"version-history":[{"count":1,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8259\/revisions"}],"predecessor-version":[{"id":12685,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8259\/revisions\/12685"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12664"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=8259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=8259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=8259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}