Công ty cổ phần là gì? Ưu và nhược điểm của công ty cổ phần?
Công ty cổ phần là gì? Đặc điểm của công ty cổ phần ra sao? Ưu nhược điểm của công ty cổ phần như thế nào? Kế toán Hải Dương sẽ giải đáp cho bạn trong bài viết này
Nội dung chính
- Công ty cổ phần là gì?
- Đặc điểm của công ty cổ phần
+ Về người đại diện theo pháp luật của công ty cổ phần
+ Về vốn điều lệ công ty cổ phần
+ Các loại cổ phần
+ Về cổ đông công ty cổ phần
+ Khả năng huy động vốn
+ Cơ cấu tổ chức quản lý công ty cổ phần
+ Chế độ chịu trách nhiệm tài sản - Ưu và nhược điểm của công ty cổ phần
+ Ưu điểm của công ty cổ phần
+ Nhược điểm của công ty cổ phần - Có nên thành lập công ty cổ phần không?
- Một số câu hỏi thường gặp về công ty cổ phần
CÔNG TY CỔ PHẦN LÀ GÌ?
Theo Khoản 1 Điều 111 Luật Doanh nghiệp 2020, công ty cổ phần là loại hình doanh nghiệp, trong đó:
- Vốn điều lệ được chia thành nhiều phần bằng nhau gọi là cổ phần;
- Cổ đông có thể là tổ chức, cá nhân; số lượng cổ đông tối thiểu là 03 và không hạn chế số lượng tối đa;
- Cổ đông chỉ chịu trách nhiệm về các khoản nợ và nghĩa vụ tài sản khác của doanh nghiệp trong phạm vi số vốn đã góp vào doanh nghiệp;
- Cổ đông có quyền tự do chuyển nhượng cổ phần của mình cho người khác, trừ trường hợp chuyển nhượng cổ phần phổ thông của cổ đông sáng lập cho người không phải là cổ đông sáng lập nếu được sự chấp thuận của Đại hội đồng cổ đông trong thời hạn 3 năm đầu;
- Có tư cách pháp nhân kể từ ngày được cấp Giấy chứng nhận đăng ký doanh nghiệp.
- Công ty cổ phần có quyền phát hành cổ phần, trái phiếu và các loại chứng khoán khác của công ty.
ĐẶC ĐIỂM CỦA CÔNG TY CỔ PHẦN
Bên cạnh việc sở hữu những đặc điểm chung của loại hình doanh nghiệp khác như: được công nhận là một tổ chức kinh tế; có tư cách pháp nhân; có tài sản, trụ sở giao dịch ổn định, được đăng ký kinh doanh theo quy định của pháp luật nhằm thực hiện hoạt động kinh doanh. Thì công ty cổ phần cũng có nhiều đặc điểm riêng để phân biệt với các loại hình doanh nghiệp khác. Cụ thể như sau:
Về người đại diện theo pháp luật của công ty cổ phần
Người đại diện theo pháp luật của công ty cổ phần phải là cá nhân, từ đủ 18 tuổi trở lên, có đầy đủ năng lực, hành vi dân sự và không thuộc đối tượng bị cấm quản lý và thành lập doanh nghiệp.
Công ty cổ phần có thể có một hoặc nhiều người đại diện theo pháp luật.
Doanh nghiệp phải đảm bảo luôn có ít nhất một người đại diện theo pháp luật cư trú tại Việt Nam.
Nếu công ty cổ phần có 1 người đại diện theo pháp luật thì Chủ tịch Hội đồng quản trị hoặc Giám đốc hoặc Tổng giám đốc là người đại diện theo pháp luật của công ty. Trường hợp Điều lệ chưa có quy định thì Chủ tịch Hội đồng quản trị là người đại diện theo pháp luật của công ty.
Trường hợp công ty có nhiều hơn một người đại diện theo pháp luật thì Chủ tịch Hội đồng quản trị và Giám đốc hoặc Tổng giám đốc đương nhiên là người đại diện theo pháp luật của công ty.
Về vốn điều lệ công ty cổ phần
Vốn điều lệ công ty cổ phần là tổng mệnh giá cổ phần đã bán hoặc được đăng ký mua khi thành lập công ty cổ phần. Vốn điều lệ được chia thành nhiều phần bằng nhau gọi là cổ phần.
Các loại cổ phần
Theo quy định tại Điều 114 Luật Doanh nghiệp 2020, công ty cổ phần có hai loại cổ phần chính là cổ phần phổ thông và cổ phần ưu đãi.
Trong cổ phần ưu đãi lại được phần thành: Cổ phần ưu đãi cổ tức; cổ phần ưu đãi hoàn lại; cổ phần ưu đãi biểu quyết; cổ phần ưu đãi khác theo quy định tại Điều lệ công ty và pháp luật về chứng khoán
Cá nhân, tổ chức sở hữu cổ phần thì được gọi là cổ đông. Mỗi cổ phần của cùng một loại đều tạo cho người sở hữu cổ phần đó các quyền, nghĩa vụ và lợi ích ngang nhau.
Về cổ đông công ty cổ phần
Luật Doanh nghiệp 2020 quy định công ty cổ phần chỉ giới hạn số lượng cổ đông tối thiểu là 3 (điều kiện quyết định để thành lập công ty) nhưng không giới hạn số lượng cổ đông tối đa của công ty cổ phần. Vì thế, công ty cổ phần có thể gia tăng số lượng cổ đông góp vốn theo nhu cầu của doanh nghiệp.
- Có 3 loại cổ đông :
- Cổ đông sáng lập: là cổ đông sở hữu ít nhất một cổ phần phổ thông và ký tên trong danh sách cổ đông sáng lập công ty cổ phần;
- Cổ đông phổ thông: là người sở hữu cổ phần phổ thông;
- Cổ đông ưu đãi: là người sở hữu cổ phần ưu đãi.
Khả năng huy động vốn
So sánh với các loại hình doanh nghiệp khác, thì có thể nói công ty cổ phần là loại hình doanh nghiệp có khả năng huy động vốn công ty cao và linh hoạt nhất. Bởi, công ty cổ phần không bị không giới hạn số lượng cổ đông góp vốn và được phát hành cổ phần các loại, phát hành trái phiếu, trái phiếu chuyển đổi và các loại trái phiếu khác để huy động vốn. Hơn nữa thủ tục chuyển nhượng cổ phần trong công ty cổ phần cũng rất dễ dàng, các cổ đông có quyền tự do chuyển nhượng cổ phần của mình theo quy định của Luật này.
Các hình thức huy động vốn của công ty cổ phần là: chào bán cổ phần cho cổ đông hiện hữu; chào bán cổ phần riêng lẻ; chào bán cổ phần ra công chúng (theo Khoản 2 Điều 123 Luật Doanh nghiệp 2020)
Cơ cấu tổ chức quản lý công ty cổ phần
Công ty cổ phần thường hoạt động theo một trong hai mô hình sau đây:
- Đại hội đồng cổ đông, Hội đồng quản trị, Ban kiểm soát và Giám đốc hoặc Tổng giám đốc. Trường hợp công ty cổ phần có dưới 11 cổ đông và các cổ đông là tổ chức sở hữu dưới 50{8ce2139b0b0845f40b75df1fd6b7d4c87ef3ed6cdef6e3584b2dcf2382f05e44} tổng số cổ phần của công ty thì không bắt buộc phải có Ban kiểm soát;
- Đại hội đồng cổ đông, Hội đồng quản trị và Giám đốc hoặc Tổng giám đốc. Trường hợp này ít nhất 20{8ce2139b0b0845f40b75df1fd6b7d4c87ef3ed6cdef6e3584b2dcf2382f05e44} số thành viên Hội đồng quản trị phải là thành viên độc lập và có Ủy ban kiểm toán trực thuộc Hội đồng quản trị. Các thành viên độc lập thực hiện chức năng giám sát và tổ chức thực hiện kiểm soát đối với việc quản lý điều hành công ty.
Chế độ chịu trách nhiệm tài sản
Chế độ trách nhiệm tài sản của cổ đông công ty cổ phần là chế độ trách nhiệm hữu hạn và tách biệt giữa tài sản công ty và tài sản cá nhân của cổ đông góp vốn. Tức là:
- Công ty sẽ chịu trách nhiệm bằng toàn bộ tài sản công ty đối với các khoản nợ và nghĩa vụ tài sản khác. Còn,
- Cổ đông chỉ chịu trách nhiệm trong phạm vi số vốn góp vào công ty đối với các khoản nợ và nghĩa vụ tài sản khác mà không ảnh hưởng tới tài sản cá nhân.
ƯU VÀ NHƯỢC ĐIỂM CỦA CÔNG TY CỔ PHẦN
Dựa trên những đặc điểm của công ty cổ phần, chúng ta có thể nhận thấy được rõ những ưu và nhược điểm của loại hình doanh nghiệp này như sau:
Ưu điểm của công ty cổ phần
- Chế độ chịu trách nhiệm hữu hạn nên mức độ chịu rủi ro của các cổ đông thấp;
- Khả năng huy động vốn rất cao và linh hoạt thông qua việc chào bán các loại cổ phần, phát hành cổ phiếu ra công chúng. Đây là ưu thế mà không loại hình công ty nào có được;
- Khả năng hoạt động của công ty cổ phần rất rộng, hầu hết các lĩnh vực, ngành nghề;
- Thủ tục chuyển nhượng cổ phần đơn giản, cộng thêm không giới hạn số lượng cổ đông là yếu tố thu hút nhiều cá nhân hoặc tổ chức dễ dàng tham gia góp vốn vào công ty cổ phần;
- Được quyền niêm yết, giao dịch cổ phần trên sàn giao dịch chứng khoán.
Nhược điểm của công ty cổ phần
- Cơ cấu tổ chức công ty phức tạp, nên Việc quản lý và điều hành công ty cổ phần cũng khó khăn hơn do số lượng cổ đông rất lớn, nhiều cổ đông có thể không quen biết nhau và có thể có sự phân hóa thành các nhóm cổ đông trong công ty đối kháng nhau về lợi ích;
- Đối với công ty cổ phần sẽ khó khăn hơn khi đưa ra một quyết định nào đó dù là về quản lý doanh nghiệp hay kinh doanh do phải thông qua Hội Đồng quản trị, Đại hội đồng cổ đông… Vậy nên rất dễ bỏ qua những cơ hội kinh doanh cho doanh nghiệp;
- Khả năng bảo mật trong kinh doanh và tài chính bị hạn chế do công ty phải công khai và báo cáo với các cổ đông ở các cuộc họp thường niên.
- Ngoài ra về thực tế thì giấy chứng nhận đăng ký doanh nghiệp của Công ty cổ phần sẽ không thể hiện rõ danh sách và thông tin của từng cổ đông sáng lập. Cho nên công ty phải lập sổ cổ đông để tự theo dõi tình hình cổ đông góp vốn của công ty.
- Bên cạnh đó, khi các cổ đông chuyển nhượng cổ phần phải có nghĩa vụ nộp tờ khai thuế thu nhập cá nhân và nộp thuế thu nhập cá nhân với thuế suất 0,1{8ce2139b0b0845f40b75df1fd6b7d4c87ef3ed6cdef6e3584b2dcf2382f05e44} trên giá chuyển nhượng cổ phần từng lần.
CÓ NÊN THÀNH LẬP CÔNG TY CỔ PHẦN KHÔNG?
Dựa trên những ưu và nhược điểm trên, Kế toán Hải Dương có thể cho bạn lời khuyên:
- Đối với công ty lớn có từ 3 thành viên là cá nhân, tổ chức góp vốn trở lên muốn kinh doanh những ngành nghề đòi hỏi vốn lớn và có định hướng phát triển đa ngành nghề thì nên ưu tiên lựa chọn thành lập công ty cổ phần. Tuy nhiên cần lưu ý, cơ cấu tổ chức và quản lý của loại hình này phức tạp và có yêu cầu cao hơn các loại hình công ty khác.
- Chi phí, thủ tục và thời gian thành lập công ty cổ phần cũng không quá phức tạp. Như tại Kế toán Hải Dương, chỉ mất 3-5 ngày làm việc khách hàng đã có thể nhận được Giấy phép kinh doanh và con dấu.
Trên đây là thông tin về công ty cổ phần, ưu và nhược điểm cũng như đặc điểm của loại hình công ty này. Nếu bạn đang phân vân, có thể đọc thêm thông tin về các loại hình doanh nghiệp khác, so sánh ưu nhược điểm của mỗi loại trước khi quyết định. Nếu cần tư vấn thêm thông tin pháp lý hay dịch vụ thành lập công ty cổ phần của Kế toán Hải Dương, bạn vui lòng gọi cho chúng tôi theo số 0983 098 295 – 0964 897 012 để được hỗ trợ.
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