THÔNG TIN TÀI LIỆU
BO VA DAO TAO • GIAO DUC • • TRUONG DAI HOC KINH TE QUOC DAN kkk DAI HOC KTQD TT THONG TIN TH If VIEN PHONG LUANAN-TGLIEU TRAN VAN DUNG HO AN THIEN CO CHE THU BAO HIEM XA HOI • • BAT BUOC TREN BIA BAN TINH NAM DINH • • • Chuyen nganh: KINH TE CHINH TRI LU AN VAN THAC SY KINH TE • ' • Ngud’i huo’ng dan khoa hoc: PGS.TS TO DU C HANH Ha Noi, 2011 MUC LUC • • DANH MUC CAC CHU VIET TAT DANH MUC CAC BANG BIEU, BIEU DO VA SO DO TOM TAT LU AN VAN MO DAU Chirong 1: CO SO LY LU AN VA IHIJC TIEN VE HOAN THIEN CO CHE THU BAO HIEM XA HOI BAT BUOC 1.1 NHUNG VAN DE CO BAN VE BAO HIEM XA HOI VA BAO HIEM XA HOI BAT BUOC 1.1.1 Lich sur dai, quan niem ve BHXH va BHXH bat buoc 1.1.1.1 Tinh tat yeu khach quan sir dai cua Bao hiem xa hoi bat buoc 1.1.1.2 Quan niem ve bao hiem xa hoi va bao hiem xa hoi bat buoc 1.1.2 Dac diem va nguyen tac cua bao hiem xa hoi bat buoc 1.1.2.1 Dac diem cua BHXH bat buoc 1.1.2.2 Nguyen tac cua BHXH bat buoc 10 1.1.3 Vai tro cua BHXH bat buoc 11 1.1.3.1 Vai tru cua BHXH bat buoc doi vai nguai lao dong va gia danh cua ho 11 1.1.3.2 Vai tro cua BHXH bat buoc doi vai xa hoi 11 1.1.3.3 Vai trd BHXH bat buoc doi vdi nen kinh te thi trirang 12 1.2 CAC YEU TO CAU THANH, NHAN TO ANH HUONG VA SU CAN THIET HOAN THIEN CO CHE THU BHXH BAT BUOC 13 1.2.1 Thu BHXH va ca ch6 thu BHXH bat buoc 13 1.2.2 Nhung yeu to cau co che thu BHXH bat buoc 14 1.2.2.1 Xay dung he thong cac van ban phap luat dieu chinh ca che thu BHXH bat buoc 14 1.2.2.2 To chuc thirc hien thu BHXH bat buoc 15 1.2.2.3 Quan ly thu BHXH bat buoc 18 1.2.2.4 Kiem tra, tra, kiem soat thu BHXH bat buoc 21 1.2.3 Nhung nhan to anh huang den ca che thu BHXH bat buoc 21 1.2.3.1 He thong the che, chinh sach ve thu BHXH bat buoc qua timg thai ky 21 1.2.3.2 Trinh phat trien kinh te - xa hoi cua dia phuang 22 1.2.3.3 Nang lire to chuc, quan Iy, dieu hanh, thuc hien cong tac thu BHXH bat buoc .23 1.2.3.4 Trinh nhan thuc va y thuc trach nhiem cua ngudi tham gia BHXH bat buoc .23 1.2.3.5 Muc do, hieu qua don doc kiem tra giam sat va che thirong phat doi vdi doi ngu thuc hien va doi tuong tham gia BHXH bat buoc 24 1.2.4 Su can thiet phai hoan thien cor che thu BHXH bat buoc 25 1.2.4.1 Xuat phat tir yeu cau phat trien ben vung dieu kien kinh te thi trudng 25 1.2.4.2 Do yeu cau nang cao vai tro quan ly cua Nha nude thuc hien chinh sach an sinh xa hoi .25 1.2.4.3 Do cor che thu BHXH bat buoc hien hanh nhieu bat cap, chua phu hop vdi thuc te 26 1.3 KINH NGHIEM CUA MOT SO TINH, THANH PHO VE HOAN THIEN CO CHE THU BHXH BAT BUOC VA BAI HOC RUT RA CHO BHXH TINH NAM DINH 27 1.3.1 Kinh nghiem cua mot so tinh, 27 1.3.1.1 Kinh nghiem cua BHXH tinh Gia Lai 27 1.3.1.2 Kinh nghiem cua BHXH tinh Vinh Phuc 28 1.3.1.3 Kinh nghiem cua BHXH Thanh Ha Noi 29 1.3.2 Bai hoc rut cho BHXH tinh Nam Dinh 30 Chiroug 2: THUG TRANG CO CHE THU BAO HIEM XA HOI 32 BAT BUOC TREN BIA BAN TINH NAM DINH 32 2.1 DAC DIEM TU' NHIEN, KINH TE XA HOI CUA NAM DINH VA SU* HINH THANH, PHAT TRIEN CUA BAO HIEM XA HOI NAM DINH 32 2.1.1 Dac diem tu nhidn, kinh te, xa hoicua Nam Dinh cu anh hudng tdi co che thu BHXH bat buoc 32 2.1.1.1 Dieu kientunhien 32 2.1.1.2 Dac diem kinh te - xahoi 32 2.1.2 Qua trinh hinh thanh, phat trien cua BHXH Nam Dinh 34 2.1.2.1 Lich su ddi va phot trien 34 2.1.2.2 To chuc bo may 35 2.1.2.3 Chuc nang va nhiem vu cua BHXH Nam Dinh 37 22 THLJC TRANG CO CHE THU BAO HIEM XA HOI BAT BUOC CUA BAO HIEM XA HOI NAM DINH .37 2.2.1 Cac van ban luat quy dinh ve thu BHXH bat buoc dune ap dung d tinh Nam Dinh 37 2.2.2 Ve to chuc thuc hien thu BHXH bat buoc 40 2.2.2.1 Doi tugng tham gia BHXH bat buoc thuoc pham vi quan ly cua BHXH tinh Nam Dinh 40 2.2.2.2Xac dinh can cur, phuong thurc va mure dong BHXH bat buoc 43 2.2.3 Ve quan ly thu BHXH bat buoc 50 Ket qua thuc hien thu BHXH bat buoc cua BHXH tinh Nam Dinh 52 2.2.4 Ve kiem tra, kiem soat thu BHXH bat buoc 57 2.3 DANH GIA THUG TRANG CO CHE THU BHXH BAT BUOC BHXH NAM DINH 58 2.3.1 Nhung mat da dat duoc 58 2.3.2 Nhung mat han che 59 2.3.3 Nguyen nhan cua nhung han che 62 Chirong 3: DINH HUONG VA GIAI PHAP NHAM HOAN THIEN CO CHE THU BAO HIEM XA HOI TREN BIA BAN TINH NAM DINH 65 3.1 DINH HtrONG HOAN THIEN CO CHE THU BHXH BAT BUOC TREN DIA BAN TINH NAM DINH DEN NAM 2015 VA TAM NHIN 2020 65 3.1.1 Phuong hudng phat trien kinh te - xa hoi tinh Nam Dinh giai doan 20112020 va tarn nhin den nam 2025 65 3.1.2 Dinh hudng hoan thien co che thu BHXH bat buoc tren dia ban tinh Nam Dinh 69 3.1.3 Yeu cau cua viec hoan thien co che thu BHXH bat buoc tren dia ban tinh Nam Dinh 71 3.2 GIAI PHAP NHAM HOAN THIEN CO CHE THU BHXH TREN DIA BAN TINH NAM DINH 73 3.2.1 Hoan thien he thong luat phap, chinh sach ve co che thu BHXH 73 3.2.2 Xay dung quy che thu BHXH bat buoc phu hop vdi tung loai doi tuong tham gia BHXH 74 3.2.3 Nang cao chat luong nguon nhan luc cua BHXH tinh Nam Dinh 76 3.2.4 Cai each thu tuc hanh chinh giai quyet che Bao hiem xa hoi bat buoc 79 3.2.5 Ung dung cong nghe hien dai quan ly thu BHXH bat buoc 81 3.2.6 Day manh thong tin, tuyen truyen ve BHXH bat buoc 84 3.2.7 Nang cao hieu qua viec phoi ket hop cua cac co quan quan ly Nha nude 86 3.2.8 Tang cudng tra, kiem tra; nang cao hieu qua hoat dong tra, kiem tra va xu ly vi pham phap luat BHXH bat buoc 87 3.3 MOT SO KIEN NGHI THUC HIEN GIAI PHAP .88 3.3.1 Kien nghi vdi Nha nude, Quoc hoi va Chinh phu 88 3.3.2 Kien nghi vdi cap uy, chinh quyen dia phuong 90 KET LU AN 92 DANH MUC TAI LIEU THAM KHAO DANH MUC CAC CHU'VIET TAT BHXH Bao hiem xa hoi BHXHVN Bao hiem xa hoi Viet Nam BHYT Bao hiem y te BHTN Bao hiem tu nguyen 5.BQL Ban quan ly DNTU Doanh nghiep trung uong DNNQD Doanh nghiep ngoai quoc doanh DNFDI Doanh nghiep von dau tu nuoc ngoai DN Doanh nghiep 10 LDTBXH Lao dong thuong binh xa hoi ll.KCN Khu cong nghiep 12 KHTC Ke hoach tai chinh 13 HTX Hop tac xa 14 HDND Hoi dong nhan dan 15 HCSN Hanh chinh su nghiep 16 QLHS Quan ly ho so 17 NSNN Ngan sach nha nuoc 18.NLH Nguoi lao dong 19 NHCT Ngan hang cong thuong 20 SDLD Su dung lao dong 21 TCHC To chuc hanh chinh 22 THPT Trung hoc thong 23 TNLH Tai nan lao dong 24.TNHH Trach nhiem huu han 25 TBH Thu bao hiem 26 ILO o chuc lao dong quoc te DANH MUC BANG BIEU, BIEU DO, SO DO BANG Bang 2.1: So don vi va so lao dong tham gia BHXH bat buoc nam 2010 41 Bang 2.2 : Lai suat cham dong BHXH bat buoc 47 Bang 2.3 So tien ng dong BHXH bat buoc cua cac don vi 49 Bang 2.4: Ket qua thu BHXH thoi gian 2000-2010 53 Bang 2.5: Tinh hinh quan ly thu BHXH, BHYT bat buoc (2000 - 2010) 54 Bang 2.6 Tinh hinh thu theo khoi, loai hinh 56 BIEU DO Bieu 2.1: Don vi su dung lao dong theo nguon du lieu 2010 41 Bieu 2.2 Dien bien lai suat cham dong tai BHXH Nam Dinh 49 SO DO So 1.1: Quy trinh thu 20 So 2.1: Vi tri BHXH Nam Dinh he thong to chuc quan ly BHXH 35 So 2.2: To chuc bo may BHXH tinh Nam Dinh 35 BO VA DAO TAO • GIAO DUC • • TRUONG DAI HOC KINH TE QUOC DAN TRAN VAN DUNG HOAN THIEN CO CHE THU BAO HlEM XA HOI • • BAT BUOC TREN DIA BAN TiNH NAM DINH • • • Chuyen nganh: KINH TE CHINH TRI TOM TAT LU AN VAN THAC SY KINH TE • • Ha Noi, 2011 i MO DAU Bao hiem xa hoi bat buoc la loai hinh bao hiem xa hoi ma nguoi su dung lao dong phai tham gia Tren thuc te trien khai thuc hien chinh sach BHXH, BHYT ben canh nhung thuan lpi thi hoat dong BHXH bat buoc d Viet Nam nhieu han che, nhat la linh vuc thu BHXH, tu anh hudng den viec thuc hien che do, chinh sach BHXH cho nguoi lao dong noi chung va viec thuc hien quan ly thu BHXH noi rieng Cac doanh nghiep ngoai quoc danh, to hop tac, nguoi buon ban nhd tron tranh khong tham gia BHXH cho nguoi lao dong hoac co tinh tim moi each tron dong BHXH; no dong BHXH thbi gian dai; tham chi co nhung don vi su dung lao dong lam dung quy BHXH, lam dung tien dong BHXH cua nguoi lao dong de lam von san xuat kinh doanh Mot nhung nguyen nhan co ban la chung ta chua xay dung dupe mot co che thu dong bo va hieu qua Vdi tu each la mot can bo dang lam viec lihh vuc BHXH cua tinh Nam Dinh, de gop phan xay dung mot co che thu BHXH hop ly, hieu qua tac gia chon van lam de tai luan van thac sy kinh te Luan van su dung cac phuong phap nghien cuu cua khoa hoc kinh te chinh tri la phuong phap vat bien chung, vat lich su; phuong phap triru tupng hoa khoa hoc; phuong phap ket hop logic va lich su, phan tich va tong hop; phuong phap r r ■> \ r so sanh, thong ke, khai quat he thong hoa de nghien cuu ve hoan thien co che thu BHXH bat buoc tren dia ban tinh Nam Dinh Luan van da dat dupe ket qua va nhung dong gop khoa hoc co ban nhu sau: Thu- nhat la, luan van da khai quat hoa co so ly luan va thuc tien ve hoan thien co che thu BHXH bat buoc Trude het luan van da phan tich nhung van de co ban ve BHXH, BHXH bat budc, khai niem BHXH bat buoc va co che thu BHXH bat buoc Theo quy dinh tai dieu luat BHXH Viet Nam thi “BHXH la su dam bao thay r r y ? the hoac bit dap mot phan thu nhap cua nguai lao dong ho bi giam hoac mat thu nhap gay bdi dm dau, thai san, tai nan lao dong, benh nghe nghiep, that nghiep, het tuoi lao dong hoac chet, tren ca sd dong gop vao quy BHXH” Bao hiem va BHXH da hinh rat sdm lich sir phat trien cua xa hoi loai ngudi va da dirge nhieu nha khoa hoc de cap, nghien cuu mot each sau sac dirdi nhieu goc va khia canh khac Bao hiem xa hoi da xuat hien va phat trien cung vdi qua trinh phat trien kinh te- xa hoi cua nhan loai Hau het cac nude tren the gidi da thuc hien chinh sach BHXH va coi no la mot nhung chinh sach xa hoi quan nhat he thong chinh sach bao dam an sinh xa hoi BHXH bat buoc cd vai tro dac biet quan doi vdi tung ngudi lao dong, gia dinh ngudi lao dong, doi vdi su phat trien nen kinh te thi trudng dinh hudng XHCN va doi vdi phat trien xa hoi BHXH bao gom BHXH tu nguyen va BHXH bat buoc BHXH bat buoc la loai hinh BHXH ma ngudi lao dong va ngudi su dung lao dong bat buoc phai tham gia Co che thu BHXH bat buoc la tong the cac moi quan he huu co giua cac bien phap, hinh thuc, phuong phap thu BHXH bat buoc nham thu dung, thu du, thu kip thdi BHXH cua cac doi tugng bat buoc phai tham gia Luan van chi ro cac yeu to cau co che thu BHXH bat buoc gom: xay dung he thong cac van ban phap luat ve thu BHXH bat buoc; to chuc thuc hien va quan ly thu BHXH bat buoc; kiem tra, tra, kiem soat tu BHXH bat buoc BHXH bat buoc phu thuoc vao nhieu yeu to, la: he thong the che, chinh sach thu BHXH bat buoc; trinh phat trien kinh te- xa hoi cua dia phuong; nang luc to chuc, quan ly dieu hanh thuc hien thu BHXH bat buoc; y thuc, thai do, trinh nhan thuc cua Pt p doi tugng tham gia va cac to chuc su dung lao dong tham gia BHXH bat buoc Luan van chi ro sir can thiet hoan thien co che thu BHXH bat buoc, la do: xuat phat tir yeu cau phat trien ben vtrng dieu kien kinh te thi trudng; yeu cau nang cao vai tro quan ly nha nude thuc hien chinh sach an sinh xa hoi va co che thu BHXH bat buoc hien hanh nhieu bat cap, chua phu hgp vdi thuc te Luan van phan tich kinh nghiem hoan thien co che thu BHXH bat buoc cua tinh Gia Lai, tinh Vinh Phuc va Ha Noi Tir do, luan van rut bai hgc kinh nghiem cho hoan thien co che thu BHXH cua tinh Nam Dinh, gom: Tranh thu sir lanh dao cua cac cap uy Dang, chinh quyen va BHXH Viet Nam; tang cudng cong tac thong tin tuyen truyen, nhat la nhung noi dung mdi cua luat cho cac Ban, phdng nghiep vu lien quan de giai quyet chinh sach che cho ngudi lao dong cd tham gia BHXH Trong thdi gian hon 10 nam vua qua ke tu he thong BHXH chinh thuc di vao hoat dong theo Nghi dinh 19/CP 16/02/1995 cua Chinh phu Cong tac quan r r \ ly BHXH noi chung va quan ly thu BHXH bat buoc noi rieng chu yeu van la bang phuong phap thu cong, do viec xu ly nghiep vu gap rat nhieu kho khan gay anh hudng den viec theo ddi, bao cao va giai quyet nhung vudng mac cong tac quan ly ddi tuong Trong viec ung dung cong nghe thong tin vao quan ly d BHXH tinh Nam Dinh chu yeu moi dung lai d muc thong ke so lieu va chua khai thac duqc nhung tinh nang cua may vi tinh de ap dung vao quan ly Do vay, BHXH tinh Nam Dinh ciin phai co doi ngu can bo, cong chuc vien chuc gioi ve tin hoc, phai thudng xuyen duqc tham du cac khoa huan luyen tin hoc, cac ldp tap huan ngan han va dai han Viec dua cong nghe tin hoc vao quan ly thu BHXH bat buoc, nham quan ly toan bo ngudi lao dong tham gia va dong BHXH bat buoc de dam bao quyen lqi hqp phap cua ho ve BHXH theo dung Luat Quan ly muc luong, phu cap va dieu kien lam viec cua tirng ngudi lao dong toan bo qua trinh tham gia va dong BHXH bat buoc de lam co sd de giai quyet cac che BHXH moi trudng hqp Cung cap sd lieu lam can cu de giai quyet cac che BHXH cung nhu cac van de khac lien quan den viec hoach dinh phat trien cua cu cau xa hoi co su tham gia cua ngudi lao dong Thuc hien nhiem vu quan ly quy BHXH bang viec quan ly sd tien thu, nop BHXH cua dun vi sir dung lao dong va ngudi lao dong trich nop Tom lai, viec nghien cuu dua cong nghe thong tin vao quan ly la dieu kien quan de BHXH tinh Nam Dinh noi rieng va nganh BHXH day manh cai each hanh chinh cac hoat dong cua nganh nhat la cong tac quan ly thu BHXH va giai quyet che chinh sach BHXH nham dam bao yeu cau, cang tang cua nganh tinh hinh mdi 84 3.2.6 Day manh thong tin, tuyen truyen ve BHXH bat buoc Theo sd lieu thdng kecua nganh Lao dong -Thuong binh va Xa hoi thi nudc ta hien co khoang tren 85% ngudi lao dong dang lam viec chua duoc "lam quen" vdi chinh sach BHXH bat buoc Do do, viec tuyen truyen, bidn de ngudi lao dong tham gia BHXH la hdt sue ciin thidt Tuyen truyen cho moi ngudi lao dong lam viec moi phdn kinh te nhan thuc dupe day du muc tieu, y nghia va tam quan cua chinh sach BHXH ddi vdi ddi sdng cua ngudi lao dong va yeu cdu an sinh xa hoi Tuyen truyen, van dong ddn tung ngudi lao dong, chu su dung lao dong, cac co quan quan ly Nha nudc va cac can bo, vien chuc he thong BHXH nhan thuc dung ve vi tri, vai tro va tam quan cua chinh sach BHXH cua Dang va Nha nudc De dat duoc muc dich tren, thdi gian qua viec tuyen truyen chu yeu duoc thong qua phuong tien thong tin dai chung nhu truyen hinh, phat d trung uong va dia phuong (tang thdi luong phat sdng, to chuc cac chuyen trang, chuyen de) Cac bao, tap chi BHXH (tang so trang, so luong bai viet hoac md rieng chuyen muc ve BHXH, BHYT hang tuan, hang ky) nham tao thdi gian cho ngudi nghe, nhin, doc cu den ngay, gid la quan tam theo ddi Mat khac phan anh va phe binh tinh trang mot sd chu doanh nghiep loi dung ke ho chinh sach, co che quan ly BHXH de tron dong BHXH bat buoc cho ngudi lao dong, thieu trach nhiem cham lo loi ich chinh dang, hop phap cua ngudi lao dong dang lam viec cho doanh nghiep, cho su giau co cua chinh doanh nghiep Ben canh viec bieu duong nhung nhan to va dien hinh mdi viec tham gia BHXH bat buoc va thuc hien tot cac quy dinh cua phap luat thi thoi gian tdi co quan BHXH, cac nha bao, cac co quan thong tin, bao chi can tang cudng hon nua viec phe binh, nhac nhd cac doanh nghiep khac phuc tinh trang chay y, tron dong BHXH bat buoc cho ngudi lao dong, hoac dung tien dong BHXH chuyen sang lam viec khac vi muc tieu loi nhuan cua doanh nghiep To chuc thi tim hieu chinh sach, che ve BHXH bang nhieu hinh thuc khac nhau, vdi nhung bien phap cu the va theo mot pham vi hoac linh vuc nhat dinh Vi du, nhu: 85 + BHXH tinh Nam Dinh phoi hop vdi dai truyen hinh cua tinh dua cac ch trinh ve BHXH de BHXH thuc su co y nghia sat thuc vdi dan hon Dang ky vdi Dai truyen hinh tinh md rieng thang mot chuyen muc ve BHXH, hang tuan > e e e r r cung co chuyen muc ve BHXH tong hop nhung tin nhu: Giai quyet che chinh sach, tinh hinh no dong Xay dung va gioi thieu website cua BHXH tinh Nam Dinh: bhxhnamdinh.com.vn tdi nhan dan + Phoi hop vdi cac co quan chuc nang nhu Sd lao dong thuong binh va xa hoi tinh Nam Dinh, Lien doan lao dong tinh Nam Dinh, Ban Quan ly cac KCN, UBND tinh Nam Dinh to chuc thi dua, tuyen truyen, cac to chuc doan the d dia phuong to chuc cac cuoc thi tuyen truyen vien gioi nganh, thi tim hieu BHXH; hoac to chuc cac dot thi viet bai, thi viet tho ca ve BHXH + Can bo chuyen quan tai van phong BHXH tinh Nam Dinh cung nhu tai BHXH cac huyen khong chi tich cue don doc thu nop ma cdn la ngudi tuyen truyen cac che chinh sach ve BHXH den tung don vi su dung lao dong va ngudi lao dong; Bam sat don vi su dung lao dong de hudng dan nghiep vu thu - nop BHXH dung ky, giam no ton dong + In an to roi, sach, bao chi va BHXH tinh Nam Dinh phai cd tu sach, cd phong luu tu lieu, sach, bao chi lien quan den nghiep vu, khuyen khich tat ca cac don vi su dung lao dong cd tu sach hoac phong doc giup ngudi lao dong hieu biet ve chinh sach BHXH bat buoc - Day manh cong tac tuyen truyen, giai thich, bien phap luat BHXH dudi moi hinh thuc: tren phuong tien thong tin dai chung nhu bao, dai phat thanh, truyen hinh hoac tren pano, ap phich co dong, de moi ngudi dan nam vung duoc cac van ban phap luat BHXH hien hanh, nham tirng buoc hinh thanh-y thtre phap luat de song theo phap luat - Md rong dan chu cong khai hoat dong cua cac co quan nha nudc nham thu hut dong dao quan chung nhan dan tham gia xay dung phap luat, thuc hien phap luat va giam sat kiem tra viec thuc hien phap luat theo nguyen tac: "Dan biet, 86 dan ban, dan lam, dan kiem tra" Day la bien phap nham nang cao y thuc phap luat cua nhan dan, cua xa hoi - Tang cuong dau tranh voi nhung hanh vi vi pham phap luat BHXH co quan thuc thi phap luat BHXH nham bao ve trat tu phap luat, bao ve quyen, tu va lqi fch hop phap cUa cong dan 3.2.7 Nangcao hieu qua ti*onviec phoi ket hcqpcua ca.c co quan quan ly Nha nurdc Doi voi cac nganh tinh Nam Dinh nhu Lien doan lao dong, So lao dong thuong binh va xa hoi, So ke hoach dau tu, Ban Quan ly cac KCN, Nam Dinh Thanh tra, Uy ban nhan dan tinh Nam Dinh, Uy ban nhan dan cac huyen, thanh, thi phai phoi hop voi co quan BHXH vao cuoc de xu ly nhung don vi vi pham phap luat ve dong BHXH Tao su thong nhat quan diem phai thuc hien chinh sach BHXH doi voi nguoi lao dong khu vuc kinh te tu nhan tren dia ban tinh, pho, huyen, thi Dac biet viec dau tien la phai co su thong nhat thong suot tu cap uy va chinh quyen dia phuong Thong nhat co che phoi hop tung nganh, tung cap moi linh vuc lien quan den nguoi lao dong va BHXH o cac don vi Uy ban nhan dan tinh dinh ky hang thang nghe bao cao cUa cac nganh ve tinh hinh su dung lao dong, dong BHXH de co huong chi dao xu ly kip thoi nhung don vi chay y khong dong BHXH cho nguoi lao dong Uy ban nhan tinh la co quan quan ly Nha nuoc ve BHXH tai dia phuong phai yeu cau ngan hang, kho bac, noi don vi mo tai khoan phai trich tu tai khoan cUa don vi de nop BHXH tinh Nam Dinh ma khong can su chap thuan cUa don vi theo dung quy dinh cUa Nha nuoc (Theo Nghi dinh 135/2007/ND-CP 16/8/2007 cUa Chinh PhU) Dua cong tac chi dao, to chuc thuc hien BHXH bat buoc vao chi tieu thi dua hang nam cUa cac nganh, cac cap va cac don vi hoac la mot nhung tieu chuan binh xet Chi bo, Dang bo "trong sach, vung manh" hang nam Tao dieu kien cho kinh te hop tac, kinh te tu nhan phat trien theo dung duong loi chinh sach cUa Dang, phap luat cUa Nha nuoc, de cac don vi co dieu kien tham gia BHXH cho nguoi lao dong n '■j e>7 So Ke hoach - Dau tu tinh Nam Dinh, Ban Quan ly cac KCN Nam Dinh cap giay phep kinh doanh yeu cau don vi phai dang ky viec su dung lao dong, viec dong BHXH de nguoi lao dong yen tam cong tac, phai co cam ket cu the Neu don vi khong chap hanh thi xu phat theo quy dinh cua Nha nudc (Nghi dinh 135/2007/ND- CP 16/8/2007 cua Chinh Phu) Trudng hop nghiem phai truy to trudc phap luat hoac rut giay phep kinh doanh BHXH tinh Nam Dinh can phoi hop vdi Toa an tinh,Vien kiem sat, Cong an de khoi kien toa doi vdi don vi khong chap hanh dong dung, du, kip thdi BHXH cho ngudi lao dong theo quy dinh cua phap luat 3,2.8 Tang circrng tra, kiem tra; nang cao hieu qua hoat dong tra, kiem tra va xir ly vi pham phap luat BHXH bat buoc Tang cudng cong tac tra, kiem tra lien nganh: tra lao dong, tra tai chinh va kiem tra cua co quan BHXH, kiem tra cua to chuc cong doan Lien doan lao dong tinh Nam Dinh phai tham muu vdi uy ban nhan dan tinh Nam Dinh chi dao lap cac to chuc cong doan tai cac don vi su dung lao dong de don doc, nhac nhd don vi phai khai bao so lao dong va dong BHXH bat buoc day du theo luat dinh Viec to chuc phoi hop tra, kiem tra lien nganh se tranh dupe hien tuong chong cheo, trung lap thuong xay tra, kiem tra; mat khac se tap trung 7 X dupe viec tra, kiem tra vao nhung don vi diem co dau hieu vi pham phap luat BHXH Va van de quan nua la ket luan cua tra, kiem tra co hieu luc thuc hien sau tra, kiem tra, khong can "cho" y kien cua co quan nha nudc co tham quyen mdi thuc hien, vi d day co quan nha nudc co tham quyen true tiep tham gia doan tra, kiem tra Neu phat hien vi pham Luat BHXH thi kien quyet phai xu ly nghiem minh theo dung quy dinh cua phap luat Khi co tranh chap quan he BHXH co quan BHXH cung can giai quyet theo phap luat Dac biet BHXH tinh Nam Dinh la co quan tham muu lmh vuc BHXH nen can phai nang dong hon viec xay dung ke hoach cung vdi Sd lao dongThuong binh va Xa hoi, Thanh tra tinh, Lien doan lao dong tinh tien hanh kiem tra 88 cac doanh nghiep ngoai quoc doanh de kien nghi, dinh huong cho cac doanh nghiep tham gia BHXH Bao hiem xa hoi tinh Nam Dinh phai thuong xuyen thong bao cho So Ke hoach - DSu tu, Ban Quan ly cac KCN Nam Dinh, Uy ban Nhan dan Tinh, nhung doanh nghiep duoc cap giay phep hoat dong thoi gian dai nhung khong tham gia BHXH de UBND tinh co phuong an xu ly theo quy dinh cua phap luat 3.3 MOT • SO KIEN NGHI• THU • ’C HIEN • GIAIPHAP 3.3.1 Kien nghi vdi Nha nirdc, Quoc hoi va Chinh phu r \ i > f He thong van ban chi dao duoi Luat can phai cu the hoa hon, dong bo hon de tao dieu kien day du, thuan tien cho cong tac quan ly thu BHXH Dong thoi, ban hanh cac chinh sach v£ kinh te, tai chinh, thue hoac cac van ban dieu chinh cac quan he ve kinh te nhu phap lenh ve hop dong kinh te, Luat doanh nghiep, Luat dau tu nuoc ngoai can co cac dieu khoan quy dinh ve trach nhiem va nghia vu thuc hien BHXH Day la chinh sach rat lon, nhay cam, co anh huong lau dai no se dap ung duoc doi hoi cua xa hoi va qua chung ta se duc rut kinh nghiem de sua doi, bo sung va hoan thien o van ban co hieu luc phap ly cao Den nay, Nha nuoc chua co chinh sach khuyen khich xu phat nghiem khac nhung doanh nghiep thuc hien khong tot hoac co tinh vi pham nhung quy dinh BHXH Vi vay Nha nuoc can som co chinh sach phu hop de tranh tinh trang xau lay lan Hien nay, co the ap dung mot so bien phap dien hinh doi voi don vi su dung lao dong cu the nhu sau: + Dinh ky, trudc thay doi giay phep kinh doanh, cac co quan quan ly Nha nuoc co quyen nhan xet viec chap hanh cac nghia vu theo phap luat cua doanh nghiep nhu: Nop thue, nop BHXH Tuy theo muc chap hanh va co thoi han cap giay phep hoat dong tiep + Tien hanh hinh su hoa nhung hanh vi chiem doat va tron dong BHXH de bao dam quyen loi cho nguoi lao dong + Tien hanh tinh lai theo hinh thuc luy tien doi voi cac don vi cham nop theo thoi gian cham dong duoi thang, tu thang den duoi thang, tu thang den duoi 12 thang, tu 12 den duoi 24 thang, tu 24 thang tro len 89 + Ban hanh van ban quy dinh nganh BHXH duac tiep can so lieu tai chinh ke toan ve chi phi nhan cong chi phi san xuat kinh doanh cua don vi su dung lao dong de tranh tinh trang dan vi tron tranh va gian lan viec dong BHXH cho ngudi lao dong + Phat trien cac hiep hoi nganh nghe vdi mot so hoat dong bo tra cho san xu£t kinh doanh cua cac doanh nghiep, qua trao doi dan dan thuyet phuc cac doanh nghiep thay ro lai ich tham gia BHXH cho ngudi lao dong + Doi vdi cac doanh nghiep co nhieu nam thuc hien tot nghia vu nen cap gi£y chung nhan co gia tri theo tung cap Giay chung nhan co the coi la tieu chu^n de tao dieu kien uu tien cho doanh nghiep nhu vay von, uu dai su dung nhieu lao dong nu, phong tang danh hieu thi dua cho tap the + Tien hanh thong ke, soat tinh hinh thuc hien Luat BHXH, sua doi bo sung Luat BHXH nham lam cho luat mot hoan thien va thuc su di vao cuoc song + Cac ca nhan, chu doanh nghiep chap hanh tot chu truang, chinh sach BHXH thi can tao ca che, dieu kien thuan lai cho nhung dan vi hoat dong san xuat kinh doanh nhu uu dai cho nhung dan vi viec vay von, tru sd lam viec, co che thudng phat, ho tra, dong vien ro rang, kip thdi va chinh xac, coi la mot chi tieu thi dua khen thudng,neu guang dien hinh tien tien thuc hien chinh sach BHXH de lam mo hinh nhan rong pham vi ca nudc - Chi dao cac Bo, nganh chuc nang de tang cudng cong tac quan ly Nha nudc Az ' ve BHXH d dia phuang, gan trach nhiem phoi hap vdi ca quan BHXH viec quan ly doi tuang tham gia BHXH tu lap doanh nghiep - Sua doi, cu the hoa nhung quy dinh ve cong tac tra, kiem tra viec thuc hien dong BHXH cho ngudi lao dong Mat khac, phai xay dung cac che tai xu ly cac dan vi vi pham quy dinh ve viec tham gia BHXH cho ngudi lao dong, dac biet doi vdi cac hanh vi chay y, tron tranh, lai dung, chiem dung quy BHXH; Tang cudng so luang, chat luang tra vien va to chuc tra, kiem tra, xu ly nghiem cac hanh vi vi pham viec thuc hien chinh sach BHXH - Chinh phu cho phep BHXH Viet Nam to chuc he thong tra de truc tiep thuc hien chuc nang kiem tra, xu ly vi pham che trich nop BHXH doi vdi cac dan 90 vi su dung lao dong Chi co nhu vay mdi dam bao sdm dua viec thuc hien che do, chinh sach BHXH d cac don vi thuoc khu vuc kinh te ngoai quoc doanh va co so ngoai cong lap vao ky cuong ne nep - Nghien cuu dieu chinh co che quan ly thu - chi quy BHXH, chi dao cac nganh chuc nang soat cac van ban hudng dan thi hanh phap luat ve BHXH, khac phuc sdm nhung bat cap, dong thdi xem xet tinh kha thi cua cac van ban phap quy ma Chinh phu va cac Bo da ban hanh - 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 cOng doan cac cap, bao ve quyen lpi cua ngudi lao dong noi chung va quyen dupc 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 hieu, tiep can vdi chinh sach BHXH de lam viec du vao bat ky linh vuc lao dong nao Nha nudc hay ngoai Nha nudc thi ngudi lao dong deu nhan thuc dupc trach nhiem, nghia vu va quyen lpi ve BHXH cua ban than minh 3.3.2 Kien nghi voi cap uy, chinh quyen dia phiroug - De nghi cac cap va cac nganh lien quan day manh cOng tac xay dung van ban quy pham phap luat ve BHXH tren co so nghien cuu, bo sung hoan thien cac van ban hudng dan thi hanh luat BHXH, van ban hudng dan cac quy dinh chuyen tiep ve quan ly quy BHXH, thu tuc giai quyet cac che BHXH va khieu nai to cao ve BHXH tao dieu kien ve co sd phap ly day du de co quan BHXH trien khai thuc hien - Cap uy, chinh quyen cac cap can chi dao cac co quan quan ly Nha nudc phoi ket hop dong bo vdi co quan BHXH viec tang cudng cOng tac kiem tra, giam sat viec thuc hien chinh sach BHXH - Cac co quan ban nganh chuc nang d dia phuong can phoi hop chat che viec quan ly, kiem tra, khao sat xac dinh day du so don vi, so lao dong thuoc dien tham gia BHXH bat buoc theo luat dinh; dong thdi co bien phap tich cuc xu ly ton dong vudng mac doi vdi nhung co quan, don vi khOng tham gia BHXH cho NLD; khOng dong; cham dong; np dong keo dai 91 - Doi mdi hinh thuc va noi dung thong tin tuyen truyen ve cac chinh sach, che BHXH den moi tang ldp nhan dan xa hoi, can tap trung vao cac doi tuong la ngudi lao dong cac HTX, ho kinh doanh ca the, tu nhan; phuang phap tuyen truyen phai de hieu, de nhd, sat ngudi lao dong, phu hop vdi tung loai ddi tuong - De nghi Tinh uy, HDND, UBND Tinh chi dao cac cap uy Dang, chinh quyen, doan the lap to chuc co sd Dang, Cong doan cac doanh nghiep, dac biet doanh nghiep co von dau tu nudc ngoai, doanh nghiep lien doanh - Dua cong tac chi dao, to chuc thuc hien BHXH vao chi tieu thi dua hang nam cua cac nganh, cac cap va cac don vi Tom lai, co che thu BHXH la khau cd y nghia quyet dinh ddi vdi toan bo hoat dong cua he thong BHXH Viet Nam Viec dua cac giai phap de hoan thien cong tac quan ly thu BHXH la yeu cau buc xuc Ket qua cua nd la dam bao cho tat ca cac ddi tuong thuoc dien tham gia BHXH duoc tham gia BHXH va tien tdi moi ngudi lao dong xa hoi deu duoc tham gia BHXH theo hinh thuc bat buoc hoac tu nguyen, dam bao chinh xac qua trinh va thdi gian tham gia BHXH cua tung ngudi lao dong, lam can cu de giai quyet cac che BHXH duoc cong bang, chinh xac theo nguyen tac "co dong, co hudng" va "dong nhieu hudng nhieu, dong it hudng it" Vdi viec thuc hien dong bo cac giai phap: Hoan thien quy trinh quan ly thu phu hop vdi tung loai doi tupng tham gia BHXH; Cai each thu tuc hanh chinh cong tac giai quyet cac che BHXH; ung dung cong nghe tin hoc quan ly; Day manh cong tac thong tin, tuyen truyen; Tang cuong de cao vai tro, hieu qua viec phoi ket hop cua cac co quan quan ly Nha nudc; Tang cuong cong tac tra, kiem tra; nang cao hieu qua hoat dong tra, kiem tra va xu ly vi pham phap luat BHXH thi chac chan dem lai hieu qua rat cao cong tac quan ly thu BHXH d tinh Nam Dinh noi rieng cung nhu cong tac quan ly thu BHXH d Viet Nam noi chung Co nhu vay, cong tac quan ly thu BHXH mdi dat dupc muc tieu va yen cau dat nham thuc hien thang lpi cac Nghi quyet cua Dang, phap luat cua Nha nudc, dua chinh sach, phap luat cua Dang va Nha nudc vao cuoc song 92 KET LUAN 7 Bao hiem xa hoi da khang dinh duoc vi tri quan cua minh ddi song cua moi ngudi lao dong cung nhu chinh sach xa hoi cua cac quoc gia va thuc su la su tucmg tro cong dong, la ngudi khde giup ngudi yeu, ngudi tre giup ngudi gia, ngudi co thu nhap giup ngudi bi mat thu nhap, nham giam bdt nhung bat binh dang xa hoi, bao dam cuoc song vat chat va tinh than cua moi vien xa hoi va hudng tdi muc tieu cao nhat la vi cuoc song tot dep cua ca cong dong Qua hon 15 nam to chuc thuc hien cong tac quan ly thu BHXH, ben canh nhung tuu dat dupe, cung boc 16 mot so han che, can duqc tiep tuc nghien cuu ve mat ly luan cung nhu tong ket thuc tien de tim nhung giai phap hoan thien cong tac quan ly thu BHXH, nham dap ung yeu cau cua cong cuoc phat trien kinh te - xa hoi dat nudc Luan van da tap trung lam rd ba noi dung chinh: Tren co so ly luan chung ve BHXH noi chung, luan van da phan tich lam rd su can thiet cua BHXH, cac khai niem ve BHXH va BHXH bat buoc, ddi tuong, chuc nang, dac diem va vai trd cua BHXH bat buoc Nhung can cu phap ly lam co cd cho viec to chuc, thuc hien thu va quan ly thu BHXH thong qua cac van ban quy dinh cua Nha nudc va cua BHXH Viet Nam Qua dd la nhung co sd, tien de cho viec phan tich, danh gia va dua cac giai phap hoan thien co che thu BHXH Luan van da di sau phan tich, danh gia thuc trang co che thu BHXH tai tinh Nam Dinh giai doan tir nam 2005 - 2010 tren cac mat: - Can cu phap ly lam co co cho viec to chuc, thuc hien thu BHXH thdi gian qua thong qua cac van ban quy dinh cua Nha nudc va cua BHXH Viet Nam - Phan tich thuc trang cong tac thu BHXH tai tinh Nam Dinh hien thong qua viec phan tich thuc trang ve ddi tuong tham gia BHXH, tien luong la can cu dong BHXH, phuong thuc, muc dong BHXH va cong tac thu - nop BHXH; nhung 93 mat da dat dugc, nhung mat ton tai, tim dirge nhung nguyen nhan va bai hoc kinh nghiem Dua tren dua tren nhung mat edn ton tai, vudng mac viec phan tich, danh gia thuc trang cor che thu BHXH tai tinh Nam Dinh va cac bai hoc kinh nghiem ve cong tac quan ly thu BHXH d va ngoai nuoc, luan van da de xuat bay giai phap va kien nghi nham hoan thien co che thu BHXH d BHXH tinh Nam Dinh noi rieng va hoan thien cor che thu BHXH Viet Nam noi chung nham tung buoc dua chinh sach cua Dang, phap luat cua Nha nude thuc su di vao cuoc sdng Muc dich cua viec dua cac giai phap nham hoan thien co che thu BHXH tren dia ban tinh Nam Dinh la de moi doi tuong thuoc dien tham gia BHXH bat buoc phai tham gia BHXH bat buoc theo quy dinh va tranh trudng hop gian lan, tron tranh trach nhiem nop BHXH nham dan tung budc dua tat ca cac lao dong xa hoi dugc tham gia BHXH, dam bao cd quy tai chinh ldn manh, du kha nang cung cap tai chinh on dinh de chi tra cho cac che trg cap BHXH, gop phan dam bao on dinh cuoc sdng cho cac vien xa hoi, gop phan an toan xa hoi va giu vung on dinh chinh tri Hy vgng rang vdi nhung ket qua nghien cuu, luan van se gop phan hoan thien cor che thu BHXH tren dia ban tinh Nam Dinh de hoat dong cua BHXH tinh Nam Dinh cang cd hieu qua, thuc su la mot Iudi an toan xa hoi va la ngudi ban dong hanh cua ngudi lao dong, gop phan day nhanh su nghiep cong nghiep hoa, hien dai hoa dat nudc, lam cho dan giau, nudc manh, xa hoi cong bang, dan chu, van minh DANH MUC TAI LIEU THAM KHAO • • Bao hiem xa hoi Viet Nam (1999), Quyet dinh so 2902/1999/QD-BHXH y 23 thang 11 nam 1999 ve viec ban hanh quy dinh quan ly thu BHXH thuoc he thong Bao hiem xa hoi Viet Nam Bao hiem xa hoi Viet Nam (1999), Quyet dinh sd 2903/1999/QD-BHXH 24 thang 11 nam 1999 ve viec ban hanh quy dinh quan ly chi tra cac r r che BHXH thuoc he thong Bao hiem xa hoi Viet Nam Bao hiem xa hoi Nam Dinh (2005, 2006, 2007, 2008, 2009, 2010), Bao cao tong ket cong tac BHXH cac nam va phuong huomg nhiem vu nam tiep theo Bo Tai chinh - Tong Cong doan Viet Nam (1962), Thong tu lien bo so 17TT/LB thang nam 1962 huong dan each thuc tinh nop kinh phi cho quy BHXH Bo Tai chinh (1998), Thong tu so 85/1998/TT-BTC 25 thang nam 1998 huong dan quy che quan ly tdi chinh ddi voi Bao hiem xa hoi Viet Nam Bo Lao dong Thuong binh va Xa hoi (2007),Thong tu 03/2007/TTr y BLDTBXH 30/01/2007 huong dan mot sd dieu cua Nghi dinh 152/2006/ND-CP Bo Lao dong Thuong binh va Xa hoi (2008), Thong tu 19/2008/TT- LDTBXH 23/9/2008 sua doi mot sd dieu cua Thong tu 03/2007/TTBLDTBXH 30/01/2007 Chinh phu (1995), Nghi dinh sd 12-CP 26 thang nam 1995 ve viec ban hanh Dieu le BHXH Chinh phu (1995), Nghi dinh sd 19-CP 26 thang nam 1995 cua Thu tuong Chinh phu ve viec lap Bao hiem xa hoi Viet Nam 10 Chinh phu (1996), Nghi dinh so 38/CP 25 thang nam 1996 quy dinh xu phat hanh chinh ve hanh vi vi pham phap luat lao dong 11 Chinh phu (1998), Nghi dinh sd 91/1998/ND-CP 12 thang 11 nam 1998 ve viec sua doi, bd sung mot so dieu cua Dieu le BHXH ban hanh kem theo Nghi dinh sd 12/CP 26 thang nam 1995 cua Chinh phu 12 Chinh phu (1999), Nghi dinh so 52/1999/ND-CP thang nam r y y 1999 ve viec ban hanh quy che quan ly dau tu va xay dung Sinn so 73/1999/NN-CC 19 thhng nam L^.Chuih pph (19999, r yr 1999 cua Chinh phu ve chinh sach khuyen kich xa hoi hoa doi vdi hoat dong linh vuc giao duc, y te, van hoa, the thao 14 Chinh phu (1999), Nghi dinh sd 88/1999/ND-CP i thang nam 1999 ve viec ban hanh quy che dau thau 15 Chinh phu (2000), Nghi dinh sd 12/2000/ ND-CP thang nam r y r y y 2000 ve viec sua ddi, bd sung mot so dieu cua quy che quan ly dau tu va xay dung ban hanh kem theo Nghi dinh sd 52/1999/ND-CP 8/3/1999 cua Chinh phu 16 Chinh phu (2002), Quyet dinh 100/2002/ND-CP 16 thang 12 nam 2002 Quy dinh chuc nang, nhiem vu, quyen han va co cau td chuc cua Bao hiem xa hoi Viet Nam 17 Chinh phu (2007), Nghi dinh sd 68/2003/ND-CP 19 thang nam 2003 cua Chinh phu qui dinh chi tiet va hudng dan mot so dieu cua Luat ■> y •> r r bao hiem xa hoi ve bao hiem xa hoi bat buoc ddi vdi quan nhan, cong an nhan dan va ngudi lam cong tac co yeu hudng luong nhu doi vdi quan nhan, cong an nhan dan; 18 Chinh phu (2007), Nghi dinh 115/20033ND-CP 16/8/2003 Quy dinh ve xuphat vi pham hanh chinh linh vuc bao hiem xa hoi 19 Chinh phu (2006), Nghi dinh 152/2006/ND-CP 22 thang 12 nam 2006 huting dan mot so dieu cua Luat BHXH 20 Dang Cong san Viet Nam (2006), Van kien Dai hoi dai bieu toan qudc lan thuX, Nha xuat ban Chinh tri quoc gia, Ha Noi 21 Hoi dong Bo truong (1998), Quyet dinh so 40/HDBT 16 thang nam 1998 ve viec sua doi ty le tinh nop kinh phi BHXH Bo Lao dong Thuang binh va Xa hoi quan ly 22 Hoi dong Chinh phu (1962), Nghi dinh so 39/CP 23 thang nam 1962 quy dinh noi dung thu chi quy BHXH 23 Hoi ddnn Chinn pph (1999), Quyet 6inn so 62/CC 10 thang nam 1994 ve viec tinh nop mot phan quy BHXH giao cho Bo Noi vu quan ly 24 Lien bo Lao dong- Thuong binh va Xa hoi - Bo Tai chinh (1998), Thong tu lien bo so 11/TT-LB thang nmm 1998 huting dan thu nop BHXH Bo Lao dong- Thuang binh va Xa hoi quan ly 25 Lien bo Tai chinh - Lao dong-Thuong binh va Xa hoi (1989), Thong tu lien bo sd 22/TT-LB 16 thang nmm 1989 sua ddi phung phap nop BHXH nganh Lao dong-Thuang binh va Xa hoi 26 Lien bo Tai chinh - Lao dong- Thuong binh va Xa hoi (1994), Thong tu lien bo so 19 thang nmm 1994 huting dan tam thdi ve thu quy 15%) BHXH nganh Lao mdng-Thuang binh va Xa hoi quan ly 27 Lien bo Tai chinh - Lao dong-Thuong binh va Xa hoi (1990), Thong tu lien bo sd 29/TT-LB 25 thang nmm 1990 huting dan viec cap phat va quan ly cac khoan luang huu, tra cap thuang binh- xa hoi 28 Lien bo Tai chinh - Lao dong- Thuong binh va Xa hoi (1994), Thong tu lien bo so' 33/TT-LB 14 thang nmm 1994 J^uting dan bd sung Thong tu sd 19 TT/LB 7/3/1994 ve viec quan ly thu- chi quy BHXH nganh Lao dong- Thuang binh va Xa hoi quan ly 29 Luat kinh doanh Bao hiem (2001), Nha xuat ban Chinh tri quoc gia, Ha Noi 30 Luat Bao hiem xa hoi cua Quoc hoi nudc Cong hda xa hoi chu nghia Viet Nam so 71/2006/QH11 29 thang nam 2006 31 Quyet dinh 902/QD-BHXH 26/06/2007 ve viec ban hanh quy dinh quan ly thu BHXH, BHYT bat buoc 32 Quyet dinh 1333/QD-BHXH 21/02/2008 ve viec sura doi, bo sung mot so diem tai Quyet dinh 902/QD-BHXH 33 Thu tuong Chinh phu (1995), Quyet dinh so 606/TTg 29/6/1995 cua Thu tucmg Chinh phu ve viec ban hanh quy che to chuc va hoat dong cua BHXH Viet Nam 34 Thu tuong Chinh phu (2001), Quyet dinh sd 37/2001/QD-TTg 21 A A thang nam 2001 ve viec nghi duang sue, phuc hoi sue khoe cho ngudi lao dong tham gia BHXH 35 Tong Cong Doan Viet Nam (1962), Quyet dinh so 364 02/04/1962 ve nguyen tac quan ly va chi tiet ve noi dung thu, chi quy Bao hiem xa hoi Nha nuac 36 Tong Cong doan Viet Nam (1962), Quy dinh so 364/QD thang nam 1962 ve nguyen tac quan ly va chi tiet ve noi dung thu chi quy BHXH Nha nuac 37 Tic dien giai thich thuat ngu hanh chinh (2002) Nha xuat ban Lao dong
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