Góp vốn là việc góp tài sản để tạo thành vốn điều lệ của công ty, bao gồm góp vốn để thành lập công ty hoặc góp thêm vốn điều lệ của công ty đã được thành lập. Luật Doanh nghiệp đã quy định cụ thể về các loại tài sản góp vốn, cụ thể gồm có: Tài sản góp vốn là Đồng Việt Nam, ngoại tệ tự do chuyển đổi, vàng, quyền sử dụng đất, quyền sở hữu trí tuệ, công nghệ, bí quyết kỹ thuật, tài sản khác có thể định giá được bằng Đồng Việt Nam. Cùng với đó, Chỉ cá nhân, tổ chức là chủ sở hữu hợp pháp hoặc có quyền sử dụng hợp pháp đối với tài sản nêu trên mới có quyền sử dụng tài sản đó để góp vốn theo quy định của pháp luật. Như vậy, quyền sử dụng đất cũng là một trong những đối tượng được sử dụng để góp vốn.
Điều kiện để doanh nghiệp góp vốn hoặc nhận góp vốn bằng quyền sử dụng đất
Theo khoản 1, Điều 188 Luật Đất đai 2013 thì đất mang đi góp vốn đầu tư kinh doanh phải có những điều kiện sau;
- Phải có Giấy chứng nhận quyền sử dụng đất chính chủ của người góp vốn;
- Đất đang trong tình trạng không có tranh chấp;
- Quyền sử dụng đất của người góp vốn trong tình trạng không bị kê biên để đảm bảo thi hành án.
- Còn thời hạn sử dụng đất.
Điều kiện bên nhận góp vốn bằng quyền sử dụng đất
Doanh nghiệp, hộ gia đình, cá nhân được nhận góp vốn bằng quyền sử dụng đất nhằm tiến hành các hoạt động đầu tư sản xuất, kinh doanh phải đáp ứng các điều kiện theo quy định tại Điều 193 Luật Đất đai 2013 như sau:
- Nếu đất góp vốn là đất nông nghiệp thì phải có văn bản chấp thuận của cơ quan nhà nước có thẩm quyền đối với dự án sử dụng đất nông nghiệp.
- Mục đích sử dụng đối với diện tích đất nhận nhận góp vốn phải phù hợp với quy hoạch, kế hoạch sử dụng đất đã được cơ quan nhà nước có thẩm quyền phê duyệt;
- Đối với đất chuyên trồng lúa nước mà được chuyển sang đất phi nông nghiệp thì phải nộp một khoản tiền để Nhà nước bổ sung diện tích đất chuyên trồng lúa nước bị mất hoặc tăng hiệu quả sử dụng đất trồng lúa theo quy định của Chính phủ.
Thủ tục góp vốn bằng quyền sử dụng đất
Bước 1: Định giá tài sản góp vốn bằng quyền sử dụng đất
Việc định giá tài sản góp vốn là bước rất quan trọng, ảnh hưởng rất lớn đến quyền lợi của cả công ty và người góp vốn. Việc định giá tài sản có thể thông qua các thành viên góp vốn của công ty định giá theo nguyên tắc đồng ý hoặc bỏ phiếu. Nếu không trực tiếp định giá thì có thể thuê tổ chức chuyên định giá tài sản để góp vốn doanh nghiệp. Nhưng việc định giá này cũng cần phải được trên 50% số thành viên góp vốn, cổ đông sáng lập nhất trí.
Nếu tài sản góp vốn được định giá cao hơn so với giá trị thực tế của tài sản đó tại thời điểm góp vốn thì các thành viên, cổ đông sáng lập cùng liên đới góp thêm bằng số chênh lệch giữa giá trị được định giá và giá trị thực tế của tài sản góp vốn tại thời điểm kết thúc định giá; đồng thời liên đới chịu trách nhiệm đối với thiệt hại do cố ý định giá tài sản góp vốn cao hơn giá trị thực tế.
Bước 2: Ký hợp đồng góp vốn bằng quyền sử dụng đất
Sau khi đã định giá xong tài sản góp vốn là quyền sử dụng đất thì hai bên thỏa thuận các điều khoản và lập một hợp đồng góp vốn. Hợp đồng này sẽ phải mang tới Văn phòng công chứng thì mới công nhận là hợp pháp.
Bước 3: Nộp hồ sơ đăng ký góp vốn bằng quyền sử dụng đất
Khi đã chuẩn bị đầy đủ các loại giấy tờ trên, bạn cần đến Văn phòng đăng ký đất đai hoặc Chi nhánh văn phòng đăng ký đất đai thuộc UBND quận, huyện, thị xã, thành phố trực thuộc tỉnh. Văn phòng đăng ký đất đai có trách nhiệm kiểm tra hồ sơ, gửi thông tin địa chính đến cơ quan thuế để xác định và thông báo thu nghĩa vụ tài chính đối với trường hợp phải thực hiện nghĩa vụ tài chính theo quy định; xác nhận nội dung biến động vào Giấy chứng nhận đã cấp theo quy định của Bộ Tài nguyên và Môi trường
Bước 4: Nhận kết quả
Văn phòng đăng ký đất đai có trách nhiệm trả giấy chứng nhận quyền sử dụng đất cho người chủ sử dụng đất trong thời hạn 15 ngày làm việc kể từ ngày nhận đủ hồ sơ. Lệ phí khi thực hiện thủ tục góp vốn bằng quyền sử dụng đất tùy thuộc vào từng địa phương quy định.
Những lưu ý khi thực hiện góp vốn bằng quyền sử dụng đất
Đất là tài sản có giá trị lớn và luôn có sự thay đổi và biến động theo thời gian, sự thay đổi biến động đó không ai có thể lường trước được cũng như không thể định lượng được trong tương lai. Do đó khi góp vốn bằng quyền sử dụng đất thường dẫn đến tranh chấp, phá sản thậm chí khởi kiện ra tòa. Nếu như hai bên (bên góp vốn, bên nhận góp vốn) không có những điều khoản cụ thể trong hợp đồng.
Để tránh rủi ro trong việc góp vốn bằng quyền sử dụng đất cần lưu ý những vấn đề sau:
Thứ nhất, tài sản góp vốn bằng quyền sử dụng đất phải có Giấy chứng nhận quyền sử dụng đất chính chủ người góp vốn.
Thứ hai, khi làm hợp đồng góp vốn các bên phải xác định rõ thời gian góp vốn.
Thứ ba, quyền sử dụng đất đó do Nhà nước giao hoặc cho thuê (thuê trong bao lâu) cũng cần được làm rõ ra trong hợp đồng.
Và thứ tư, quyền sử dụng đất đó có gắn với quyền sở hữu nhà ở và tài sản khác gắn liền với đất không. Các bên cần phải xem xét rất kỹ tất cả vấn đề này trước khi quyết định góp và nhận góp vốn để lường trước hết tất cả những rủi ro có thể xảy đến.
Ngoài những điều kiện cần phải có theo quy định của pháp luật như đã phân tích ở trên đối với việc góp vốn bằng quyền sử dụng đất, người nhận góp vốn bằng quyền sử dụng đất cũng phải đưa ra điều kiện đủ và phải được thể hiện cụ thể trong hợp đồng đó là; Quyền sử dụng đất dùng để góp vốn có giá trị là bao nhiêu (giá trị đó phải được tính cụ thể theo từng năm hay trong suốt thời gian góp vốn); thời gian góp vốn; mục đích góp vốn; cách thức phân chia lợi nhuận; cách thức giải quyết khi xảy ra tranh chấp.
Trên đây là bài viết về “Một số vấn đề về lưu ý khi góp vốn bằng quyền sủ dụng đất” của Công ty Luật TNHH Apra. Quý khách hàng còn thắc mắc về các vấn đề nêu trên và cần được giải đáp, vui lòng liên hệ số hotline để được tư vấn và hỗ trợ.
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