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TRUONG HOC KINH TE QUOC DAN ■ -BosaOoaaa PHAM TUAN CU'ONG HOAN THIEN CONG TAC KIEM TRA Vt DONG ♦ BAO HIEM XA HOT CUA BAO HIEM XA HOI VlfiT NAM S I as DOI VOl CAC DOANH NGH’FJ’ NGOAI QUOC DOANH TREN BIA BAN HA NO! LUAN VAN THAC SY KINH DOANH VA QUAN LY I HA N6l, NAM 2012 TRUONG DAI HOC KINH TE QUOC DAN DAI HOC KTQD TT THONG TIN TH If VIEN PHONG LUAN AN-TVLIEU Pham Tuan Cirong HOAN THIEN CONG TAC KIEM TRA VE DONG BAO HIEM XA HOI CUA BAO HIEM XA HOI VIET NAM DOI VCH CAC DOANH NGHIEP NGOAI QUOC DOANH TREN DIA BAN HA NOI Chuyen nganh: Quan tri kinh doanh Thuong mai LUAN VAN THAC SY KINH DOANH VA QUAN LY NGUOI HlTONG DAN KHOA HOC: GS.TS HOANG DUC THAN Ha Noi, 2012 LOI CAM DOAN Luan van “Hoan thien cong tac kiem tra ve dong bao hiem xa hoi cua Bao hiem xa hoi Viet Nam doi vdi cac doanh nghiep ngoai quoc doanh tren dia ban Ha Noi” cua toi dirge thirc hien diroi sir htrdng dan khoa hoc cua GS.TS Hoang Dire Than Toi xin cam doan sd lieu luan van la trung thirc Ket qua nghien ciru luan van chira dirge cong bo tai bat ky cong trinh nghien ciru nao khac Ha Noi, 07 thang 01 nam 2013 CAO HOC VIEN Pham Tuan Cubng LOI CAM ON De hoan luan van thac sy, ben canh sir cd gang, no lire cua ban than co sir chi bao, hudng dan nhiet tinh cua cac thay, co cung nhu str dong vien ling ho cua gia dinh va ban be suot thbi gian hoc tap nghien ciru va thirc hien luan van thac sy Trude het toi xin chan cam on toan the cac Thay Cd Vien Dao tao Sau dai hoc, Vien Thuong mai va Kinh te quoc te va cac thay cd khac cua Truong Dai hoc Kinh te quoc dan da tan tinh chi bao truyen dat nhirng kien thirc quy bau va tao dieu kien cho toi suot thbi gian hoc tap nghien ciru \a thirc hien luan van tai Truong Xin bay to long biet on sau sac den Giao su, Tien sy Hoang Due han ngubi da day cong danh rat nhieu thbi gian va tarn huyet de hudng dan toi thirc hien nghien cuu va hoan luan van Xin gui lbi cam on den gia dinh ban be va dong nghiep nhirng ngubi da khong ngung tao dieu kien va ung ho toi suot thbi gian hoc lap nghien cuu Mac du da co nhieu co gang, nhirng kha nang ban than va thoi gian nghien cuu co han nen luan van khong tranh khoi nhirng thieu sot rat mong nhan duoc nhung y kien dong gop cua cac thay, co va cac ban Hci Noi, 07 thang 01 nam 2013 CAO HOC VIEN Pham Tuan Cirong MUC LUC • • LOI CAM DOAN LOI CAM ON MUC LUC DANH MUC CHU VIET TAT DANH MUC BANG, HiNH TOM TAT LUAN VAN LOI MO’ DAU CHlTONG 1: NHlTNG VAN DE CO BAN VE CONG TAC KIEM I RA DONG BAO HIEM XA HOI CUA CO QUAN BAO HIEM XA HOI DOI VOI ('AC DON VI SU* DUNG LAO DONG 1.1 Nhirng quy dinh ve dong bao hiem xa hoi cua don vi sir dung lao dong va vai tro cua cong tac kiem tra 1.1.1 Ban chat va vai tro cua bao hiem xa hoi 1.1.2 Nhirng quy dinh cua Nha nude ve dong bao hiem xa hoi 12 1.2 Ly luan chung ve cong tac kiem tra dong bao hiem xa hoi ciia co quan bao hiem xa hoi doi vdi don vi sir dung lao dong 14 1.2.1 Sir can thiet va vai tro cong tac kiem tra dong bao hiem xa hoi II 1.2.2 Nguyen tac kiem tra dong bao hiem xa hoi doi voi don \ i sir dung lao dong 16 1.2.3 Quy trinh cong tac kiem tra dong bao hiem xa hoi doi vdi don vi su dung lao dong 17 1.2.4 Noi dung kiem tra dong bao hiem xa hoi doi vdi don \i sir dung lao dong 20 1.2.5 Phuong phap kiem tra dong bao hiem xa hoi doi vdi don \ i sir dung lao dong 22 1.3 Nghien ciru kinh nghiem ve kiem tra dong bao hiem xa hoi eua mot so nude tren the gioi 23 1.3.1 Kinh nghiem 23 1.3.2 Bai hoc rut cho Bao hiem xa hoi Viet Nam 29 CHtfONG 2:THVC TRANG CONG TAC KIEM TRA DONG BAO HIEM XA HOI CUA BAO HIEM XA HOI VIET NAM DOI VOl CAC DOANH NGHIEP NGOAI QUOC DOANH TREN DIA BAN HA NOI 3I 2.1 Thur trang dong bao hiem xa hoi eua cac doanh nghiep ngoai quoc doanh tren dia ban Ha Noi 2.1.1 Tinh hinh hoat dong cua cac doanh nghiep ngoai quoc doanh tren dia ban Ha Noi 31 2.1.2 Phan tlch thuc trang dong bao hiem xa hoi cua cac doanh nghiep ngoai quoc doanh tren dia ban Ha Noi 33 2.2 Phan tich thirc trang cong tac kiem tra dong bao hiem xa hoi ciia Bao hiem xa hoi Viet Nam doi voi doanh nghiep ngoai quoc doanh tren dia ban Ha Noi 40 2.2.1 Thuc trang to chuc bo may va thuc hien quy trinh kiem tra dong bao hiem xa hoi cua Bao hiem xa hoi Viet Nam 40 2.2.2 Thuc trang thuc hien noi dung cong tac kiem tra dong bao hiem xa hoi doi vdi cac doanh nghiep ngoai quoc doanh tren dia ban Ha Noi 47 2.2.3 Thuc trang xu ly cac vi pham ve dong bao hiem xa hoi doi vdi cac doanh nghiep ngoai quoc doanh tren dia ban Ha Noi 51 2.3 Danh gia thirc trang cong thc kiem tra ve dong bao hiem xa hoi cua Bao hiem xa hoi Vieh Nam doi vdi cCc doagh gghiep ggoai quoc doagh hreg dia bag Ha Noi 55 2.3.1 Nhung ket qua dat duoc cong tac kiem tra ve dong hao hiem xa hoi cua Bao hiem xa hoi Viet Nam 55 2.3 Nhung han che va nguyen nhan 57 CHUONG 3: PHUONG HUONG VA GIAI PHAP HOAN THIEN CONG TAC KIEM TRA VE DONG BAO HIEM XA HOI CUA BAO HIEM XA HOI VIET NAM DOI VOI CAC DOANH NGHIEP NGOAI QUOC DOANH TREN DI A BAN HA NOI 63 3.1 Ph wrong hudgg honh dogg caa BOo hiem xa hoi Vieh Nam deg gam 2020 63 3.1.1 Dinh hudng phat trien hoat dong Bao hiem xa hoi d Viet Nam dCn nam 2020 .63 3.1 Phuong hudng hoan thien cong tac kiem tra dong Bao hiem xa hoi doi vdi cac doanh nghiep ngoai quoc doanh tren dia ban Ha Noi 65 3.2 GiOi phCp hoag hhieg cngg hCc kiem hra ve ddgg bOo hiem xa hoi caa BOo hiem xa hoi Vieh Nam doi vdi cCc doagh gghiep ggoai quoc doagh hreg dia bag Ha Noi .66 3.2.1 Giai phap hoan thien co che hoat dong kiem tra dong hao lucm xa hoi 66 3.2.2 Giai phap tang cudng chat luong can bo lam cong tac kiem tra dOng bao hiem xa hoi 71 2.3 Giai phap tang cudng nghiep vu kiem tra dOng bao hiem xa hoi 7-1 3.2.4 Tang cudng phoi hop kiem tra dOng bao hiem xa hoi cua cac co quan bao hiem xa hoi 83 3.2.5 Giai phap sau kiem tra dOng bao hiem xa hoi 84 3.2.6 Giai phap dam bao co so vat chat there hien cong tac kiem tra dong bao hiem xa hoi 85 2.7 Hoan thien each quy dinhngOigh vu cuh Bao hikm xa hoi Viet Nam ve ongg tch kiem tao aa quin ly thu nop bon hiem xa hoi 86 3.3 Kien nghi dehoan thien cong tac kiem tra dong bao hiem xa hoi 87 3.3.1 Kien gghi aoi Nha nuoo ae hnan thing opo aan bon phpp lual 87 3.3.2 Kien nghi aoi Uy bon nhan dan Ha Noi 86 3.3.3 Kien nghi aoi oco dnonh nghinp ngnai quoo dnonh taen Oio ban Ha Noi 90 KET LUAN 61 DANH MUC CHU' VIET TAT Tieng Viet Vint day du Stt Chu vint tat ASXH An sinh xa hoi BHTN Bao hiem that nghiep BHXH Bao hiem xa hoi BHYT Bao hiem y te NLD Ngudi lao dong NQD Ngoai quoc doanh SDLE) Su dung lao dong Tieng Anh stt Chuvint tat CPF Central Provident Fund Quy phong xa 1'rung uong EPF Employees Provident Fund Quy tin thac cho ngudi lao dong ILO International Labour Organization To chuc Lao dong Quoc te Vint day du tieng Anh socso Social Security Organization Nghia tinng Viet To chuc an sinh xa hoi Tienn Dire stt Chu vint tat Vint day du tinng Due Nghia tinng Viet DVR Deutsche Rentenversicherung Co quan bao hiem huu tri Lien bang Duc DANH MHC BANG, HiNH stt So bang Ten bang Bang Trang So doanh nghiep ngoai quoc doanh dang ky hoat dong tren dia ban Ha Noi 32 Bang So thu nop bao hiem xa hoi ca nuoc va Ha loi 34 Bang SO doanh nghiep ngoai quoc doanh tren dia ban Ha Noi tham gia bao hiem xa hoi 36 Bang So no bao hiem xa hoi cua cac doanh nghiep ngoai quoc doanh tren dia ban Ha Noi 39 Bang Can bo kiem tra cua Bao hiem xa hoi Viet Nam 41 Bang Ke hoach kiem tra cua Bao hiem xa hoi Viet Nam 45 Tong hop so lieu cac doanh nghiep ngoai quoc doanh tren Bang dia ban Ha Noi duoc tra, kiem tra ve noi dung dong 48 bao hiem xa hoi So doanh nghiep ngoai quoc doanh tren dia ban Ha noi vi Bang pham dong bao hiem xa hoi phat hien qua cac cuoc kiem 49 tra cua BHXH Viet Nam Bang Tong hop ket qua xu ly sau kiem tra dong bao hicm xa hoi doi voi cac doanh nghiep ngoai quoc doanh tren dia ban Ha Noi Stt So hinh Ten hinh Trang Hinh So quy trinh phat hien va xu ly vi pham dong bao hiem xa hoi o Singapore 25 Hinh So co cau to chuc Ban cuong che cua Quy tin thac cho ngubi lao dong Malaysia 27 Hinh So to chuc bo may kiem tra he thong bao hiem xa hoi Viet Nam 44 Hinh So to chuc hoat dong kiem tra theo phuong an 68 Hinh So to chuc hoat dong kiem tra theo phuong an 70 53 -81- Trong do: + TSD: Tong sd tien doanh nghiep da dong + Ct: Tri gia cua moi chung tir chuyen tien nop BHXH (ca tien mat va chuyen khoan) + n: La so lan chuyen nop cua don vi nam quyet toan + Tbhvt: So tien tinh dong BHYT cho nguoi lao dong - So thang no1 binh quan: La chi tieu danh gia mire thuc hien dong BHXH cua doanh nghiep r i=l 12 Trong do: NCi 3: No ton dong edn goi la no xau, phai ap dung bien phap thu hdi no dong - Tinh lai cham ddng: L: Tien lai cham ddng bang tong tien lai tinh tren sd tien phai ddng BHXH BHTN cua tung thang, tinh theo cong thuc sau: Trong do: m : sd thang truy thu -82- Lj: tien lai cham dong tinh tren so tien phai dong thang i theo nguyen tac tinh lai gop, theo cong thuc sau: Li = Spd; x [(1 +k)ni -1 ] = Spdi x [FVF(k, n;) - 1] + Spd; : so tien phai dong BHXH, BHTN thang i + k (%>/thdng): Lai suat truy thu, tinh bang lai sual cham dong theo hudng dan tai Khoan Dieu 56 tai thbi diem tinh tien trip thu + nj : So thang chua dong khoan tien Spd, phai tinh lai (so Ian nhap lai), tinh theo cong thuc sau: ni = T0-Ti Trong do: To: thang tinh tien truy thu (theo duong lich) Tp thang phat sinh so tien phai dong Spdi (tinh theo duong lich) FVF(k, nj): Thira so gia tri tuong lai b muc lai xuat k% voi n; ky han tinh lai * Van dung linh hoat cac phuong phap kiem tra Trong thuc hien tien hanh kiem tra, doan kiem tra va can bo kiem tra phai co su van dung linh hoat cac phuong phap kiem tra de khai thac hieu qua cac tieu thuc 3.2.3.3 Nghiep vu thu thap chung cu kiem tra dong bao hiem \a hoi - Khi don vi cung cap ho so tai lieu co lien quan den noi dung, kiem tra cac vien doan kiem tra chu y kiem tra thirc trang tai lieu, chat luong ho so tai lieu co dam bao dung yeu cau va quy dinh phap luat hay khong? Neu co dau hieu sai lech ho so, chat luong ho so khong dam bao de xem xet can bao cao vdi trudng doan kiem tra de xir ly; - Khi tiep nhan ho so neu thay can thiet co the phai lap bien ban giao nhan cu the dong thdi khan truong nghien cuu, khai thac ho so, tai lieu Trong qua trinh xem xet neu phat hien van de nghi van co sai pham tuyel ddi khong dupe tu \ phat ngon, ma phai ghi nhan chup day du chung tu nguyen trang lay chu ky xac nhan cua ngudi cung cap tai lieu Tuyet ddi cac vien doan kiem tra khong dupe tir y gach bo, cat rdi, tay xoa hoac danh dau vao hd so tai lieu cua don -83- vi Khi muon tai lieu chung tu de khai thac hoac thu giu tai lieu cua don vi phai lam dung trinh tu thu tuc giao nhan (lap bien ban giao nhan cu the, ghi ro tinh trang tai lieu, so luong va chat luong tai lieu, hai ben ky xac nhan day du) Truong hop can chup tai lieu, yeu cau can bo quan ly tai lieu ho so cua don vi cung doan thuc hien de quan ly ho so tai lieu cua minh (luu y can than, tranh that lac chung tu tai lieu hien co cua don vi) Dong thoi viec chup chung tu tai lieu cung phai lam cac thu tuc phap ly can thiet de xac dinh nguon goc cua tai lieu; - Trong qua trinh kiem tra can bo kiem tra khdng duoc de hu hong that lac ho so tai lieu va khdng duoc tiet lo cac thdna tin tai lieu cua don vi ngoai ncu can thiet phai niem phong tai lieu hoac kiem ke kho quy thi chi niem phong va kiem ke nhung kho quy va tai lieu lien quan truc tiep den noi dung kiem tra, sau khan truong xem xet ket luan khdng de anh hudng toi hoat dong binh thuong cua co quan don vi duoc kiem tra; - Khi can kiem tra xac minh thuc te de xac dinh, cung co, bo sung cho ket qua kiem tra ho so tai lieu thi moi ket qua xac minh lam viec voi nguoi lao dong, chu doanh nghiep, nguoi dai dien doanh nghiep hoac nhung nguoi khac co lien quan deu phai lap bien ban xac minh Luu y chi lam viec de xac minh thdng tin tai tru sd doanh nghiep, tru sd co quan bao hiem xa hoi hoac nha rieng cua nguoi can lam viec xac minh 3.2.4 Tang cadng phoi hap kiem tra dong bao hiem xa hoi cua cue ca quan bao hiem xa hoi - Can co su phoi hop thuong xuyen, chat che giua cac co quan co lien quan de tien hanh tra, kiem tra ve viec thuc hien chinh sach BHXH noi chung va dong BHXH noi rieng: + BHXH Viet Nam BHXH Ha Noi can chu dona phdi hop voi cac co quan co lien quan (nganh Lao dong - Thuong binh va Xa hoi Lien doan Lao dong ) de xay dung ke hoach tra, kiem tra hang nam doi voi cac doanh nghiep ngoai quoc doanh tren dia ban Ke hoach phai can cu vao tong the ke hoach tra, kiem tra tai dia phuong va duoc cap co tham quven phe duyet nham tranh -84- viec tra, kiem tra mot doanh nghiep nhieu lan nam; dong thdi phai thong bao ke hoach cho doanh nghiep biet tu dau nam (tru nhung cuoc tra, kiem tra mang tinh dot xuat duoc cap co tham quyen quyet dinh) Co phan cong theo doi viec xu ly sau kiem tra doi vdi cac cuoc tra kiem tra lien nganh + Thudng xuyen so ket, tong ket rut kinh nghiem ve quan he phoi hop tra, kiem tra de qua xay dung ke hoach tiep theo va de nhung giai phap dem lai hieu qua thiet thuc; - Xay dung quy che phoi hop kiem tra giua cac bo phan noi bo to chuc BHXH de phat huy suc manh tong hop cua don vi viec phoi hop kiem tra dong BHXH: + Tai BHXH Viet Nam: De tranh tinh trang nhieu nam khong co cuoc kiem tra nao cua Trung uong truc tiep kiem tra cac doanh nghiep ngoai quoc doanh, can xay dung ke hoach kiem tra thong nhat nam cua BHXH Viet Nam tren co sd ke hoach kiem tra cua BHXH Ha Noi bao cao Can cu vao nhiem vu tam diem cua nganh va thuc te tren dia ban Ha Noi, phoi hop Ban Thu xay dung ke hoach kiem tra viec thuc hien phap luat dong BHXH tren dia ban Ha Noi + Tai BHXH Ha Noi: Thuc hien quy trinh tuong tu Phong Kiem tra co trach nhiem chu tri, phoi hop vdi phong Thu tham muu xay dung, tong hop ke hoach kiem tra de Giam doc phe duvet va gui BHXH Viet Nam bao cao trudc 15/11 hang nam Ngoai ra, Ban Kiem tra cua BHXH Viet Nam cung thudng xuyen phoi hop vdi BHXH Ha Noi de xay dung va to chuc thuc hien cac cuoc kiem tra dong BHXH doi vdi cac doanh nghiep tren dia ban Ha Noi 3.2.5 Giai phap sau kiem tra dong bao hiem xa hoi - Trong ket luan, quyet dinh xu ly sau kiem tra, ngoai viec phan cone cho ca nhan, don vi cu the to chuc thuc hien quyet dinh, can phan cong trach nhiem cho trudng doan kiem tra viec don doc, theo doi va bao cao ket qua theo dinh ky vdi -85- ngudi co tham quyen quyet dinh xu ly de co bien phap giai quyet dut diem doi vdi nhung trudng hop day dua keo dai; - Xay dung co che kiem soat viec thuc hien ket luan sau kiem tra cua cu quan BHXH doi vdi cac doanh nghiep ngoai quoc doanh tren dia ban Ha Noi nhu xay dung quy dinh ve viec tai kiem tra; dong thdi lap bo phan chuyen trach cua Ban Kiem tra, BHXH Viet Nam de thuc hien theo doi, don doc viec chap hanh cac ket luan, kien nghi sau kiem tra cua co quan BHXH doi vdi cac doanh nghiep Thudng xuyen to chuc cac doan don doc thuc hien xu ly sau kiem tra doi vdi cac doanh nghiep da duoc kiem tra va co ket luan kiem tra yeu cau thuc hien; - Ngoai cac bien phap xu ly sau kiem tra co the ap dung hien co, xay dung bo sung them bien phap de nghi co quan nudc co tham quyen rut giay phep kinh doanh doi vdi doanh nghiep khong chap hanh ket luan sau kiem tra ve done Bl 1X11 cua BHXH Viet Nam; - Can co quan he phoi hop mat thiet giua to chuc BHXH vdi cac co quan co tham quyen de xu phat hanh chinh hoac ap dung bien phap nham khac phuc hau qua viec khong dong tien BHXH doi vdi cac don vi su dung lao dong BHXH Viet Nam, BHXH cac tinh chu dong phoi hop cung vdi cac co quan co tham quyen xu ly vi pham xay dung va ky cac van ban lien tich vdi ngan hang kho bac nha nudc va cac to chuc tin dung khac de co the trich tien tu tai khoan tien gui cua ngudi su dung lao dong ve quy BHXH ngudi su dung lao dong khong dong hoac cham dong tien BHXH cho ngudi lao dong theo quy dinh - Can thiet co co che nham khuyen khich cac to chuc co lien quan viec tra, kiem tra dong BHXH va to chuc thuc hien xu ly sau kiem tra de dat duoc hieu qua cao nhat r 3.2.6 Giai phap dam bao co' oo vat chat thac hien cong tac kiem tra dong boo haem xa hoi De dap ung yeu cau cong tac kiem tra, la cong tac thudng xuyen phai di lai va co tinh dac thu, viec trang bi co sd vat chat cho can bo kiem tra dam bao thuc hien nhiem vu la rat can thiet De dap ung yeu cau cong tac bo phan kiem tra can -86- dugc trang bi it nhat 01 oto 12 cho de phuc vu cac doan di cong tac xuong co sd Dong thdi mdi can bo kiem tra can duoc trang bi 01 may ghi am moi doan kiem tra can duoc trang bi 02 may ghi hinh va 02 may tinh xach tay de khai thac xir l\ dir lieu cac phan mem quan ly BHXH va thao tac qua trinh ihu thap lai lieu, chung cu Ngoai co the thiet ke ddng phuc rieng cho luc luong can bd lam kiem cac don vi sir dung lao dong 3.2.7 Hoan thien cac quy dinh nghiep vu cua Bao hiem xa hoi Viet Nam ve cong tac kiem tra va quan ly thu nop bao hiem xa hoi - Ddi voi cdng tac quan ly thu nop can hoan thien quy trinh nghiep de doanh nghiep thuan tien de dang thuc hien dang ky tham gia va ddng BHXH co the xay dung quy trinh dang ky tham gia va ddng BHXH true tuyen qua cdng thong tin dien tu cua BHXH phd Ha Noi de doanh nghiep khdng phai di lai nhirng van kip thdi dang ky tham gia va ddng BHXH; - Xay dung quy trinh nghiep vu quan ly thu BHXH hudng toi mdi ca nhan co mot tai khoan BHXH rieng de ngudi lao dong de dang kiem tra thong tin va thudng xuyen tu tra cuu nam duoc tinh hinh tham gia BHXH cua ban than; hang thang gui thong tin rieng ve ddng BHXH cua doanh nghiep den tirng ngudi lao dong de ngudi lao dong biet duoc nghTa vu thuc hien BHXH cua doanh nghiep ddi vdi minh; - Xay dung co sd du lieu ve BHXH tap trung tren toan qudc lie thong hoa duoc sd doanh nghiep tham gia, sd doanh nghiep chua tham gia Bll.XI I lao dong cung nhu thong tin lao dong, doanh nghiep tham gia BHXH de thuan lien tra cuu, phuc vu cdng tac quan ly va cdng tac kiem tra ddng BHXH; - Phoi hop vdi cac co quan chuc nang de xay dung co sd du’ lieu lien thong ve thong tin doanh nghiep va noi rieng, don vi sir dung lao dong noi chung tren dia ban phd Ha Noi va xay dung phan mem khai thac co sd du lieu de ung dung quan ly bao hiem xa hoi va kiem tra ddng bao hiem xa hoi Trong co sd dir lieu luon cap nhat tinh hinh doanh nghiep ve mot sd noi dung: Sd dang ky hoat dong kinh doanh mdi, sd dang hoat dong kinh doanh, sd ngirng hoat dong kinh -87- doanh, so pha san, so giai the, so sat nhap, so dang thirc hien nghia vu dong thue hang thang, so da dang ky kinh doanh nhirng khong hoat dong Kem theo so lieu cua doanh nghiep la so lieu ve lao dong theo tirng doanh nghiep vdi cac tieu chi quan ly nhir: So dang ky tham gia BHXH so dang ddng BHXH so chua duoc ddng BHXH, so da ddng va duoc cap so BHXH, sd ngirng ddng BHX11 sd chuyen ddng BHXH sang tinh khac sd lao dong da duoc ddng BHXH tinh khac chuyen den sd nghi huu sd da hudng cac che BHXH ngan han sd ngudi tham gia BHX11 giam (do chot sd BHXH khdng tham gia ddng, de nghi tam dung tham gia hoac chet ) duoc; - Ddi vdi quy trinh nghiep vu kiem tra, thirc hien nhieu phuong thirc to chirc kiem tra linh hoat: to chirc doan den tan noi hoac cd the kiem tra tren sd sach chung tir tai co quan BHXH, kiem tra tren dir lieu ddng BHXH cua doanh nghiep qua cong thong tin dien tir duoc tich hop phan mem quan ly cua Bl 1XH I la Ndi hdi 3.3.1 Kien nghi voi Nha nuffc ve hoan thien cac van ban phap luat 3.3.1.1 Hoan thien van ban phap luat ve chinh sach bao hiem xa hoi Tren co sd cac bo, nganh lien quan tong ket danh gia viec to chirc thirc hien BHXH theo Luat BHXH nam 2006, den dang tien hanh nghien ciru cac mat dat duoc cung nhu nhung diem han che, chua phu hop de de Chinh phu trinh Qudc hoi xem xet sua ddi, bo sung nham thirc hien tot hon chinh sach BHXH De Luat BHXH sau duoc stra ddi bo sung dupe trien khai hieu qua va di vao thuc tien va tao hanh lang phap ly de hoan thien cong tac kiem tra xin kien nghi nhu sau: - Thir nhat, cac noi dung xem xet sua ddi bd sung de nghi bd sung them mot dieu luat quy dinh ve viec giao cho co quan BHXH dupe thuc hien chirc nang xir phat vi pham hanh chinh ve linh virc BHXH doi voi cac don vi sir dung lao dong; - Thir hai, cung voi viec sua doi, bd sung Luat BHXH, can bd sung, stra ddi cung can sira ddi, bd sung mot sd luat va cac van ban quy pham phap luat khac ve -88- tra va cac chinh sach ve lao dong, tien luong de he thong cac van ban phap luat duoc dong bo, phu hop vdi va phu hop thuc te ; - Thu ba, sau Qudc hoi da thong qua va ban hanh Luat BHXH sira ddi bd sung va cac luat khac, de nghi Chinh phu cac co quan bo nganh lien quan va BHXH Viet Nam kip thbi trien khai chi dao hudng dan thuc hien tranh tinh trang luat da co hieu lire thi hanh song cac nganh cac cap, cac don vi su dung lao dong van chua the thirc hien phai cho doi cac van ban hudng dan dudi luat 3.3.1.2 Hoan thien he thong cac van ban quy dinh dudi luat ve cong tac tra, kiem tra - Can cu vao Luat tra duoc ban hanh nam 2010 de nghi Tong Thanh tra Chinh phu co van ban hudng dan cu the phan rd chuc nang va tham quyen cua tra cac bo quan ly nha nudc ve linh vuc BHXH va BHYT vdi chuc nang kiem tra cua BHXLI Viet Nam viec tra kiem tra thuc hien cac che chinh sach ve BHXH noi chung va dong BHXH noi rieng Cu the cac bo nganh quan l\ nha nudc kiem tra giam sat viec to chirc thuc hien cac che chinh sach ve Bl IXI I dbi vdi ngubi lao dong va thuc hien quan ly quy BHXH cua BHXH Viet Nam Giao cho BHXH Viet Nam khong chi co chirc nang kiem tra viec thirc hien dong BHXH ma co tham quyen xu ly mot sb noi dung ma chu sir dung lao dong va dbi tuong tham gia, thu hudng BHXH co tinh vi pham hoac doi tuong da thua nhan nhung van de vi pham cua minh ve dong BHXH r r 3.3.1.3 Hoan thien co che phdi hop va chi dao thirc hien cong tac kiem tra dong bao hiem xa hoi - Thuc hien Chi thi sb 15/CT/TW 26/5/1997 cua Ban Chap hanh Trung uong Dang Cong san Viet Nam ve viec tang cuong sir chi dao cua cap u\ chinh quyen dia phuong cac cap viec chi dao cac don vi str dung lao dong thirc hien tot chinh sach BHXH BHYT va Nghi quyet sb 21-NQ/TW ve tang cuong sir lanh dao cua Dang dbi vdi cong tac BHXH, BHYT giai doan 2012-2020, dua viec phoi hop chi dao va thirc hien chinh sach BHXH vao tro mot cac chi tieu thi dua danh gia chat lupng co sb Dang cua cac co quan quan ly va don vi sir dung lao -89- dong Chi dao cac nganh huu quan d dia phuong phoi voi co quan BHXH to chuc kiem tra viec chap hanh cac quy dinh, thuc hien chinh sach BHXH cua cac chu su dung lao dong dac biet la cac doanh nghiep, cac to chuc kinh te tren dia ban cua dia phuong; - Xay dung co che phoi hop tra, kiem tra viec chap hanh cac che BHXH giua co quan BHXH voi cac nganh huu quan tai dia phuong kip thdi xu IV nghiem nhung sai pham cua cac to chuc, ca nhan ma co quan Bl 1X11 de nghi theo tham quyen quy dinh cua phap luat; - De nghi Doan dai bieu Quoc hoi va cac vi Dai bieu Quoc hoi tang cudng giam sat viec thuc hien phap luat ve BHXH d dia phuong; - De nghi Tong Lien doan Lao dong Viet Nam tang cudng cac bien phap de nang cao hieu qua hoat dong cua cdng doan cac cap, bao ve quyen loi cua ngudi lao dong noi chung va quyen duoc tham gia BHXH noi rieng; - Dua cac quy dinh ve BHXH vao chuong trinh dao tao cac trudng Dai hoc, Cao dang va cac trudng trung hoc day nghe de hoc sinh, sinh vien tim hien, tiep can voi chinh sach BHXH de lam viec du vao bat ky linh \ uc lao dong nao Nha nuoc hay ngoai quoc doanh thi ngudi lao dong deu nhan thuc duoc trach nhiem, nghia vu va quyen loi ve BHXH cua ban than minh 3.3.2 Kien nghi vcri Uy ban nhan dan Ha Noi - Chi dao su phoi ket hop dong bo giua cac co quan quan ly nha nuoc voi co quan BHXH tren dia ban, tang cudng cdng tac kiem tra, giam sat thuc hien ve chinh sach BHXH; - Dua cdng tac chi dao, to chuc thuc hien BHXH vao chi tieu thi dua hang nam cua cac nganh, cac cap va cac don vi - To chuc tuyen truyen, bien, giao duc chinh sach BHXH cac co quan nha nuoc, cac to chuc doan the cac don vi su dung lao dong va ngudi lao dong; Tao dieu kien cho kinh te hop tac, kinh te tu nhan phat trien theo dong duong loi chinh sach cua Dang, phap luat cua Nha nuoc, de cac don vi co dieu kien tham gia BHXH cho ngudi lao dong -90- r r 3.3.3 Kien nghivnn cdcdoanh nghiep ngoai quoc doanh tren diabdn Hc Noi - Quan tam thuc hien chinh sach phap luat ve BHXH de dam bao quyen loi cho ngudi lao dong, nang cao y thuc tu giac chap hanh viec dong BHXH theo dung quy dinh cua phap luat va quy trinh nghiep vu quy dinh ve thu nop BHXH cua BHXH Viet Nam; - Tang cudng hon nua viec phoi hop vdi co quan Bl 1X11 va chinh qu\ cn cac cap viec tuyen truyen chinh sach, phap luat BHXH den ngudi lao dong, coi day la trach nhiem, la viec lam thudng xuyen cua doanh nghiep; - Tao dieu kien cho to chuc cong doan d cac doanh nghiep hoat dong de phat huy vai tro cham soc, bao ve quyen loi cua ngudi lao dong, co quyen duoc tham gia va thu hudng cac che BHXH; - Y thuc cao hon nua viec chap hanh cong tac kiem tra cua co quan BHXH va cac co quan co tham quyen khac; hieu ro muc dich cua cong tac kiem tra khong chi nham phat hien sai pham ma giup doanh nghiep hieu ro nhung quy dinh cua phap luat BHXH, quy dinh cua co quan BHXH ve thuc hien chinh sach BHXH tu dieu chinh, uon an nhung ton tai, han che nuhiep \ u \e dong BHXH, giup viec thuc hien chinh sach BHXH cho ngudi lao dong cua doanh nghiep di vao ne nep va gop phan hoan thien, nang cao hieu qua hoat dong cua doanh nghiep -91- KET LUAN Bao hiem xa hoi la mot chinh sach xa hoi ldn cua Dang va Nha nudc da va dang gop phan quan dam bao cuoc song ve vat chat va tinh than cho ngudi lao dong, dong thdi gop phan on dinh nen san xuat xa hoi Cong tac kiem tra dong BHXH ddi vdi cac doanh nghiep ngoai qudc doanh la mot nhung cong tac quan gop phan thuc hien tot cac chinh sach BHXH va hoan thien co die quan ly v6 thu nop BHXH cua BHXH Viet Nam Ve ly luan luan van thac sy da lam rd khai niem ban chat va vai tro cua BHXH; lam ro cac quy dinh ve dong BHXH va su can thiet, vai tro cua cong tac kiem tra dong BHXH; lam rd cac van de ly luan ve kiem tra dong BHXH ddi vdi cac doanh nghiep ngoai qudc doanh, tir nguyen tac, noi dung, quy trinh va phuong phap thuc hien Dong thdi, luan van cung da nghien cuu kinh kiem ve kiem tra dong BHXH cua mot sd nudc tren the gidi nhu Cong hoa Lien bang Due, Singapore Malaysia de rut bai hoc cd the ap dung cho cong tac kiem tra dong BHXH d Viet Nam Ve thuc trang luan van thac sy da tong hop phan tich va danh gia duoc time trang dong BHXH cua cac doanh nghiep ngoai qudc doanh tren dia ban Ila Noi phan tich thuc trang cong tac kiem tra dong BHXH cua BIIXII Viet Nam ddi vdi nhung doanh nghiep ve cac noi dung: thuc trang to chuc bo may va thirc hien quy trinh kiem tra, thirc trang thuc hien noi dung kiem tra dong BHXH, thuc trang xu ly cac vi pham ve dong BHXH Qua phan tich thirc trang da danh gia nhung mat dat dupe, nhung tdn tai, han che cong tac kiem tra dong BHXH cua BHXH Viet Nam doi vdi cac doanh nghiep ngoai qudc doanh tren dia ban Ha Noi; dong thdi phan tich nguyen nhan dan den cac han che kiem tra dong BHXH ddi vdi cac doanh nghiep ngoai qudc doanh cua BHXH Viet Nam tren dia ban Ha Noi thdi gian qua, dac biet la giai doan tir nam 2007 d£n 2012 nham rut bai hoc kinh -92- nghiem va de xuat nhung giai phap thuc hien tot hon cong tac kiem tra dong BI 1X11 cua BHXH Viet Nam doi vdi cac doanh nghiep tren dia ban la Noi Ve kien nghi va de xuat giai phap, qua phan tich, danh gia thuc trang cong tac kiem tra dong BHXH cua BHXH Viet Nam doi vdi cac doanh nghiep tren dia ban Ha Noi va phuong hudng hoat dong cua BHXH Viet Nam den nam 2020 luan van thac sy da dua cac giai phap hoan thien cong tac kiem tra ve dong BHXH doi vdi cac doanh nghiep ngoai quoc doanh d Ha Noi, giai phap tap trung vao cac van de: can bo, co che hoat dong kiem tra dong BHXH nghiep vu kiem tra dong BHXH, xu ly sau kiem tra, viec phoi hop kiem tra dong BHXH giua cac co quan, cac quy dinh nghiep vu dong BHXH, co sd vat chat dam bao cong tac kiem tra Dong thdi da kien nghi vdi cac co quan nha nudc hoan thien co che chinh sach ve BHXH; phan dinh lam ro chuc nang va quyen han cua kiem tra BI 1X11 Viet Nam tao moi trudng phap ly cho hoat dong kiem tra cua co quan BI 1X11 noi chung va hoat dong kiem tra viec dong BHXH cua cac doanh nghiep ngoai qudc doanh noi rieng; kien nghi vdi Uy ban nhan dan Ha Noi co su chi dao dong bo giua cac co quan quan ly nha nudc tren dia ban viec tuyen truyen, kiem tra, giam sat viec dong BHXH cua cac doanh nghiep ngoai quoc doanh; kien nghi vdi cac doanh nghiep ngoai quoc doanh tren dia ban Ha Noi quan tam thuc hien chinh sach BHXH cho ngudi lao dong, nang cao y thuc tu giac chap hanh viec dong BHXH cho ngudi lao dong va y thuc chap hanh cong tac kiem tra cua co quan BHXH Vdi nhung de xuat cua de tai, hy vong se dap ung duoc yeu cau kien toan v a cung co cong tac kiem tra cua BHXH Viet Nam nham hoan thien, nang cao hieu qua cong tac kiem tra ve dong BHXH, gop phan nang cao hieu qua cong tac quan K cua nganh BHXH va thuc hien tot cac che do, chinh sach BHXH cho ngudi lao dong, dam bao an sinh xa hoi la tien de thuc day su nghiep phat trien kinh te cua dat nudc DANH MUC • TAI LIEU • THAM KHAO Ban chap hanh Trung uong Dang cong san Viet Nam (1997), Chi thi so 15/CT- TW ve tang cuong lanh dao thirc hien cac che bao hiem xa hoi Bao hiem xa hoi Ha Noi (2007 - 2011), Bao cao thu bao hiem xa hoi hang nam Bao hiem xa hoi Ha Noi, Bao cao thu thang nam 2012 Bao hiem xa hoi Viet Nam (2007 - 201 1), Bao cao quyet loan Ngan sach hang nam Bao hiem xa hoi Viet Nam (2011), Quyet dinh so 1111/QD-BHXH 25/10/2011 ve viec ban hanh quy dinh quan ly thu bao hiem xa hdi, bao hiem y te, quan ly so bao hiem xa hoi, the bao hiem y te Bao hiem xa hoi Viet Nam (2011), Quyet dinh so 1313/QD-BHXH 22/11/2011 ve viec ban hanh quy dinh cong tac kiem tra cua co quan bao hiem xa hoi Bao hiem xa hoi Viet Nam (2009), Ky yeu Hoi thao khoa hoc: Chien luoc phat trien BHXH Viet Nam den nam 2020 Bao Nhan dan va BHXH Viet Nam (2003) Ky yeu hoi thao, BHXH Viet Nam xuat ban Bo Chinh tri (2012), Nghi quyet so 21-NQ/TW ve tang cuong su lanh dao cua Dang doi vdi cong tac BHXH, BHYT giai doan 2012- 2020 10 Bo Lao dong Thuong binh va Xa hoi (1994), Bo Luat Lao dong nuoc Cong hoa xa hoi chu nghia Viet Nam, NXB Chinh tri quoc gia, Ha Noi 11 Bo Lao ddng Thuong binh va Xa hoi (2002), Bd Luat Lao dong nude Cong hoa xa hoi chu nghia Viet Nam (da duoc sua ddi bd sung) NXB Chinh tri qudc gia, Ha Noi 12 Bo Lao dong Thuong binh va Xa hoi (1995), Che Bao hiem xa hoi ddi vdi cdng nhan vien chuc Nha nudc, NXB Chinh tri qudc gia, Ha Noi 13 Bo Lao dong - Thuong binh va Xa hoi (1993), Mot sd cdng udc cua to chuc lao dong qudc te (ILO), NXB Lao dong, Ha Noi 14 Chinh phu (1995), Nghi dinh sd 12/CP 26/1/1995 ve viec ban hanh Dieu le Bao hiem xa hoi 15 Chinh phu (1995), Nghi dinh sd 19/CP ngav 26/2/1995 ve viec lap Bao hiem xa hoi Viet Nam 16 Chinh phu (1998), Nghi dinh so 61/1998/ND-CP 15/8/1998 v e cdng tac tra, kiem tra doi vdi cac doanh nghiep 17 Chinh phu (2003), Nghi dinh so 01/2003/ND-CP 9/01/2003 vd viec sua ddi, bd sung mot sd dieu cua Dieu le BHXH ban hanh kern theo Nghi dinh sd 12/CP 26/1/1995 18 Chinh phu (2008), Nghi dinh so 94/ND-CP 22/8/2008 quy dinh chuc nang, nhiem vu, quyen han va co cau to chuc cua Bao hiem hiem xa hoi Viet Nam 19 Chinh phu (2011), Nghi dinh so 116/ND-CP 14/12/201 sua doi, bd sung mot sd dieu cua Nghi dinh sb 94/ND-CP 22/8/2008 quy dinh chuc nang, nhiem vu, quyen han va co cau to chuc cua Bao hiem hiem xa hoi Viet Nam 20 Dang Dinh Dao, Hoang Due Than (2012), Giao trinh Kinh te Thuong mai, NXB Dai hoc Kinh te quoc dan, Ha Noi 21 Dang Cong san Viet Nam (2012), Van kien Dai hoi Dang Cong san Viet Nam lan thu XI cua Dang, NXB Chinh tri Quoc gia 22 Nguyen Van Dinh (2008), Giao trinh An sinh xa hoi, NXB Dai hoc Kinh te qudc dan, Ha Noi 23 Nguyen Van Dinh (2012), Giao trinh Bao hiem, NXB Dai hoc Kinh te qudc dan, Ha Noi 24 Qudc hoi nudc Cong hoa xa hoi chu nghia Viet Nam (2006), Luat bao hiem xa hoi sd 71 /2006/QH11 29 thang nam 2006 25 Tong cue Thong ke (2010), Doanh nghiep Viet Nam nam dau the ky 21, NXB Thong ke 26 Tong cue Thong ke (2012), Nien giam thong ke 2011, NXB Thong ke
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