Hoàn thiện cơ chế thu bảo hiểm xã hội đối với người lao động tại các doanh nghiệp thuộc thành phần kinh tế tư nhân ở việt nam (lấy ví dụ trên địa bàn tỉnh nghệ an)

LOI CAM DOAN Toi xin cam doan toan bo bai luan van la cong trinh nghien ctru doc lap cua rieng toi, cac so lieu, trich dan dupe neu luan van co nguon goc ro rang Ket qua cua luan van la trung thuc va chua duoc cong bo bat ky cong trinh nghien cuu nao Nghe An, ngdy thdng Hoc vien Le Truong Giang nam2011 MUC LUC DANH MUC CHU VIET TAT DANH MUC BANG BIEU, SO DO TOM TAT LUAN VAN PHAN MO DAU CHUONG 1: CO SO LY LUAN VA KINH NGHIEM THlTC TIEN VE HOAN THIEN CO CHE THU BAO HIEM XA HOl • • DOI VOI \(,l()I LAO DONG TAI CAC DOANH NGHIEP THUOC • • • • THANH PHAN KINH TE TU NHAN O VIET NAM Nhung van de co’ ban ve bao hiem xa hoi, doanh nghiep thuoc phan kinh te tu nhan va co1 che thu bao hiem xa hoi doi vdi ngudi lao dong tai cac doanh nghiep thuoc phan phan kinh te tu nhan d Viet Nam 1.1.1 Khai niem, ban chat, noi dung va vai tro cua bao hiem xa hoi 1.1.2 Thanh phan kinh te tu nhan va doanh nghiep thuoc phan kinh te tu nhan d Viet Nam 11 1.1.3 Co che thu bao hiem xa hoi va dac diem cua thu bao hiem xa hoi doi vdi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan d Viet Nam 17 1.2 Sir can thiet, noi dung va nhung nhan to anh hudng den hoan thien co che thu bao hiem xa hoi doi vdi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan d Viet Nam 21 1.2.1 Su can thiet phai hoan thien co che thu bao hiem xa hoi doi vdi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan d Viet Nam .21 1.2.2 Noi dung hoan thien co che thu bao hiem xa hoi doi vdi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan d Viet Nam 24 1.2.3 Nhung nhan to anh hudng den hoan thien co che thu bao hiem xa hoi doi vdi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan d Viet Nam 29 1.3 Kinh nghiem quoc te va nude ve hoan thien co che thu bao hiem xa hoi doi vdi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan .32 1.3.1 Kinh nghiem cua mot so nude tren the gidi 32 1.3.2 Kinh nghiem cua mot so dia phuong nude 38 1.3.3 Mot so bai hoc cho dia phuong Nghe An 40 1.1 r 9 r A > r t r CHU*ONG 2: THUC TRANG CO CHE THU BAO HIEM XA HOI • • • DOI VOI NGUOI LAO DONG TAI • • CAC DOANH NGHIEP • THUOC • THANH PHAN KINH TE TU NHAN TREN DIA BAN TINH NGHE AN 42 Khai quat ve tinh hinh hoat dong cua cac doanh nghiep thuoc phan kinh te tu’ nhan tren dia ban tinh Nghe An 42 2.1.1 Ve so lupng va quy mo doanh nghiep 42 2.1.2 Nganh nghe kinh doanh 43 2.1.3 Thu hut lao dong va co cau lao dong phan theo trinh dao tao 44 2.2 Hien trang co che thu bao hiem xa hoi doi vdi ngubi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan tren dia ban tinh Nghe An 45 2.2.1 Hien trang van dung nhung quy dinh hien hanh ve thu bao hiem xa hoi 45 2.2.2 Hien trang each thuc thu bao hiem xa hoi doi vdi ngubi lao dong tai cac doanh nghiep thuoc phan kinh te ter nhan tren dia ban tinh Nghe An 47 2.2.3 Hien trang tham gia bao hiem xa hoi cua ngubi lao dong va cac doanh nghiep thuoc phan kinh te tu nhan tai tinh Nghe An 50 2.2.4 Hien trang cong tac thanh, kiem tra va xu ly cac vi pham thu nop bao hiem xa hoi 58 2.2.5 Hien trang co che phoi hop giua cac co quan huu quan thu bao hiem xa hoi doi vdi ngubi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan 64 2.1 2.2.6 Hien trang cong tac to chuc thu nop bao hiem xa hoi 69 2.3 Danh gia chung ve thuc trang co che thu bao hiem xa hoi doi vdi ngubi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan tren dia ban tinh Nghe An 77 2.3.1 Thanh tuu 77 x r 2.3.2 Han che va nguyen nhan cua nhung han che 80 CHUONG 3: DINH HUONG HOAN THIEN CO CHE THU BAO HIEM • • XA HOI DOI VOI NGUOI LAO DONG TAI CAC DOANH NGHIEP THANH PHAN KINH TE TU NHAN O VIET • THUOC • • NAM VA CAC GIAI PHAP AP DUNG TREN DIA BAN TINH NGHE AN 87 3.1 Dinh hudng hoan thien hoan thien co che thu bao hiem xa hoi doi vdi ngubi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan b Viet Nam noi chung 87 x r 3.1.1 Nhung can cu cho viec de xuat phuong hudng hoan thien hoan thien co che thu bao hiem xa hoi doi vdi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan d Viet Nam 87 3.1.2 Phuong hudng hoan thien co che thu bao hiem xa hoi doi vdi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan d Viet Nam .91 3.2 Giai phap hoan thien co che thu bao hiem xa hoi doi vdi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan tren dia ban tinh Nghe An 94 3.2.1 Can cu de xuat giai phap hoan thien co che thu bao hiem xa hoi doi vdi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan tren dia ban tinh Nghe An 94 3.2.2 Mot so giai phap co ban nham hoan thien co che thu bao hiem xa hoi doi vdi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tu nhan tren dia ban tinh Nghe An 98 KET LUAN 118 DANH MUC TAI LIEU THAM KHAO DANH MUC CHIT VIET TAT Viet tat Nguyen van ASXH An sinh xa hoi ASEAN Hiep hoi cac quoc gia Dong Nam A BH Bao hiem BHXH Bao hiem xa hoi BHTN Bao hiem that nghiep BHYT Bao hiem y te BHYT BB Bao hiem y te bat buoc BHYTTN Bao hiem y te tu nguyen CNTT Cong nghe thong tin CNXH Chu nghTa xa hoi DN Doanh nghiep DNNN Doanh nghiep nha nude DN FDI Doanh nghiep co von dau tu nuoc ngoai HDLD Hop dong lao dong HDND Hoi dong nhan dan KT-XH Kinh te - Xa hoi KTTN Kinh te tu nhan KTTT Kinh te thi trubng LD Lao dong LDTBXH LLSX Lao dong Thuong binh va Xa hoi NLD Ngubi lao dong NSDLD Ngubi su dung lao dong NSNN Ngan sach nha nude QLNN Quan ly nha nude SXKD San xuat kinh doanh TNCN Thu nhap ca nhan TNDN Thu nhap doanh nghiep UBND Uy ban nhan dan WTO To chuc thuong mai the gidi Luc lupng san xuat DANH MUC BANG BIEU, BIEU DO, SO DO I BANG BIEU Bang 2.1 Tong so DN duoc lap den cac nam 2006 - 2010 43 Bang 2.2 Co cau DN phan theo nganh kinh te (%) 44 Bang 2.3 Tinh hinh tham gia BHXH cua cac DN thuoc phan KTTN til’ nam 2006 den het thang nam 2011 53 Bang 2.4 Tinh hinh tham gia BHXH cua NLD cac DN thuoc phan KTTN tir nam 2006 den het thang nam 2011 55 Bang 2.5 Tong quy tien luong lam can cu tinh dong BHXH cua cac DN thuoc phan KTTN tir nam 2006 den het thang nam 2011 57 Bang 2.6 Tong thu BHXH cua cac DN tir nam 2006 den het thang nam 2011 70 Bang 2.7 Tong no BHXH cua cac DN til’ nam 2006 den het thang nam 2011 71 Bang 3.1 Du bao ve lao dong cac doanh nghiep thuoc phan kinh te tu nhan tham gia bao hiem xa hoi den nam 2020 98 II BIEU DO Bieu 2.1 Ty le no BHXH cua cac DN tir nam 2006 den het thang nam 2011 so vdi so phai dong BHXH 73 Bieu 2.2 Ty le so DN no BHXH so vdi tong so DN til' nam 2006 den het thang nam 2011 74 Bieu 2.3 No BHXH binh quan cua mot LD cac DN tir nam 2006 den het thang nam 2011 76 Bieu 2.4 Tong hop lai suat cham nop quy BHXH va lai suat cho vay cua ngan hang thuong mai 82 III SO DO So dd 1.1 So quy trinh thu no dong BHXH tap trung 34 So 2.1 Quy trinh luan chuyen chung tir thu BHXH 50 So 3.1 Quy trinh thu no dong BHXH 113 TRUONG DAI HOC KINH TE QUOC DAN - r^»Q8 O - LE TRUONG GIANG HOAN THIEN CO CHE THU BAO HIEM XA HOI DOI vOl NGlTOI LAO DONG ■ ■ ■ TAI CAC DOANH NGHIEP THUOC THANH PHAN KINH TE TUNHAN VIET NAM (LAY VI DU TREN DIA BAN TINH NGHE AN) CHUYEN NGANH: KINH Tfi' CHINH TRI TOM TAT LUAN VAN THAC SY HA NOI - 2011 i TOM TAT LUAN VAN • ASXH la he thong cac chinh sach va giai phap nham vira bao ve muc song toi thieu cua ngubi dan trubc nhung rui ro va tac dong bat thuong ve kinh te, xa hoi va moi trubng; vua gop phan khong ngung nang cao dbi song vat chat va tinh than cho nhan dan Trong he thong cac chinh sach ASXH, BHXH dupe coi la nen tang co ban, la tru cot cua he thong Nhung nam cubi the ky XX, dau the ky XXI cac quoc gia tren the gibi da va dang nhan thuc cang sau sac hon vai tro cua chinh sach BHXH dbi vbi sir phat trien ben vung cua minh Tang trubng kinh te di dbi vbi viec bao ve moi trubng va dam bao cong bang, tien bo xa hoi nham phat trien toan dien ngubi dang la muc tieu cua tat ca cac quoc gia tren the gibi Bbi vay, chinh sach BHXH da trb dong lire cho sir phat trien KT-XH cua moi quoc gia Trong nhung nam qua, viec xay dung, ban hanh va to chuc thuc thi cac chinh sach BHXH da dat dupe nhung ket qua het sue quan trong, nhat la sau Quoc hoi ban hanh Luat BHXH Tuy vay, van nhieu van de dat xay dung chinh sach, phap luat va to chuc thuc hien Van de dupe de cap nhieu nhat va co tinh cap thiet ca xay dung cac co che chinh sach va to chuc thuc hien cac giai phap thu BHXH nhat la cac DN thuoc phan KTTN de dam bao muc tieu can dbi quy BHXH xu hubng gia hoa dan sb, dam bao quyen dupe tham gia BHXH cua moi NLD va quyen dupe hubng thu cac che BHXH da thuc hien nghia vu nop BHXH Day thuc sir la van de het sue quan Vbi tu each la mot can bo dang lam viec linh vuc BHXH cua tinh Nghe An, de gop phan xay dung mot co che thu BHXH hop ly, hieu qua, dac biet dbi vbi NLD cac DN thuoc phan KTTN, tac gia chon van de “Hoan thien co’ che thu bao hiem xa hoi dbi voi ngubi lao dong tai cac doanh nghiep thuoc phan kinh te tu- nhan b Viet Nam (Lay vi du tren dia ban tinh Nghe Any lam de tai luan van thac sy kinh te Tren co sb nghien cuu mot each khoa hoc ve co che thu BHXH, luan van hubng den nhung muc dich cu the sau day: ii Mot la, lam ro sir can thiet, noi dung va cac nhan to anh hudng den hoan thien co che thu BHXH doi vdi NLD tai cac DN thuoc phan KTTN Hai la, phan tich thuc trang co che thu BHXH doi vdi NLD tai cac DN thuoc phan KTTN tren ca mat: Thanh tuu, ton tai va nguyen nhan cua nhung tuu, tdn tai (lay vi du tren dia ban tinh Nghe An) Ba la, luan van de xuat phuong hudng hoan thien co che thu BHXH doi vdi NLD tai cac DN thuoc phan KTTN d Viet Nam va cac giai phap ap dung tren dia ban tinh Nghe An Luan van sir dung phuong phap luan bien cua khoa hoc kinh te la phuong phap vat bien chung va vat lich su cua chu nghia Mac-Le nin va tu voi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tir nhan o’ Viet Nam (Lay vi du tren dia ban tinh Nghe An) Luan van da dat duoc ket qua va nhung dong gop khoa hoc co ban nhu sau: CHLONG I: CO SO LY LUAN VA KINH NGHIEM THUC TIEN VE HOAN THIEN CO CHE THU BAO HIEM XA HOI DOI VOI NGLOI LAO DONG TAI • • CAC DOANH NGHIEP • THUOC • THANH PHAN KINH TE TU NHAN O VIET NAM r > a •? r •? 1.1 Nhung van de co’ ban ve bao hiem xa hoi va co’ che thu bao hiem xa hoi doi voi ngudi lao dong tai cac doanh nghiep thuoc phan kinh te tir nhan o’ Viet Nam Trude het luan van da phan tich nhung van de co ban ve BHXH, DN thuoc phan KTTN va co che thu BHXH Luan van da phan tich khai niem BHXH tir giac phap luat, dudi giac tai chinh va theo tu dien Bach khoa Viet Nam Luat BHXH Viet Nam nam 2006 (cd hieu lire tir 01/01/2007): BHXH la sic dam bao thay the hoac bit dap mot phan thu nhap cua NLD ho bi giam hoac mat thu nhap dm dau, thai san, tai nan LD, benh nghe nghiep, that nghiep, het tuoi LD hoac chet, tren ccr sd dong vao quy BHXH 110 Ung dung CNTT quan ly BHXH se dam bao tinh chinh xac, nhanh chong, thuan tien nhat la viec quan ly ddi tuong dong va hudng BHXH, la giai phap cong cu xu ly thdng tin dac luc gop phan tang cuong cai each hanh chinh cong tac quan ly va trien khai cac hoat dong BHXH: thay doi tac phong lam viec, phuong thtre to chuc cong viec tir hanh chinh sang phuc vu theo hudng mot cua, loai bo cac giay to, bieu mau, thu tuc khong can thiet, don gian hoa cac budc cong viec quy trinh quan ly thu BHXH; ddng thdi ung dung CNTT se gop phan cong khai va minh bach quyen loi va nghia vu cua doi tupng tham gia BHXH, dam bao cong bang, tao dieu kien thuan lpi cho cac don vi sir dung LD va NLD tham gia BHXH ddng thdi giup nang cao nhan thuc va tao lap mdi quan he gan bo, tin cay cua ngudi tham gia BHXH vdi he thdng BHXH, tao dieu kien NLD, to chuc cong doan, cac co quan bao chi giam sat viec thuc hien chinh sach thu BHXH cua NSDLD va co quan BHXH Ung dung CNTT dam bao cung cap thdng tin mot each kip thdi, day du tinh hinh thuc hien va chap hanh quy dinh quan ly cua BHXH cac cap va tung dia ban he thdng quan ly, la ngudn thdng tin nhanh nhat cho phep lanh dao cac cap dieu hanh, dieu chinh cac quyet dinh quan ly Vi vay, to chuc BHXH can trien cac cac giai phap day manh ung dung CNTT: - Trade het, can cd su thdng nhat ve nhan thuc, nang cao nhan thuc ve vai trd CNTT quan ly, hien dai hoa cong nghe BHXH Thdng nhat nhan thuc ve muc tieu, ve yeu cau va each thuc trien khai CNTT toan he thdng BHXH Viet Nam Su thdng nhat ve nhan thuc khong chi can bo CNTT ma toan bo can bo cong chuc BHXH, trudc het va quan nhat la dpi ngu can bo lanh dao cac cap Tir nhan there thdng nhat chuyen hoa chien lupc hanh dong va quyet tam thuc hien chien lupc hanh dong, phai cd lo trinh thuc hien cu the, cd giai phap va luc lupng cho tung cong viec - Tlw hai, phai chu dong chuan bi luc lupng va chuan bi dpi ngu can bo CNTT trang bi tin hoc co ban cho tat ca can bo cong chuc BHXH Doi ngu can bo CNTT phai lam chu cong nghe truy nhap, xu ly du lieu, truyen tai thdng tin, quan tri du lieu, quan tri mang, phan tich he thdng va quan hon la phai biet phat trien Ill va thudng xuyen nang cap, hoan thien cac phan mem ung dung quan ly BHXH Cac can bo lanh dao va can bo nghiep vu BHXH phai duoc trang bi kien thuc CNTT de co du nang luc truy nhap, khai thac va phan tich thong tin phuc vu yeu cau quan ly Quan hon la tu hieu biet ve CNTT se giup can bo thay doi toan bo cung cach quan ly va phuong phap thuc thi cong viec - Thu ba, lien quan den tang ky thuat, cong nghe phan cung, he quan tri, he dieu hanh, truyen thong la nhung linh vuc ky thuat cong nghe cao He thong CNTT BHXH phai dam bao tinh thong nhat va kha nang giao tiep, chia se tai nguyen, phai thoa man yeu cau cua he thong mo, co cong nghe hien dai, de tuong thich va nang cap, de su dung, dong thdi phai dap ung tinh an toan va bao mat cao can tao lap cac khuon kho phap ly va qui dinh chuan ve thu nhap thong tin, ma hoa thong tin, su dung, truyen dan va bao mat thong tin - Thu tu, lien quan tdi cac phan mem ung dung, den tieu thuc, chi tieu quan ly va quy trinh nghiep vu: can phai duoc nghien cuu mot cach tong the de dam bao su nhat quan ve cau truc va ma nham tao dieu kien ung dung CNTT vao quan ly toan he thong Ky thuat, cong nghe phan cung, phan mem, truyen thong quan va phuc tap nhung kho khan chinh viec dua CNTT vao quan ly lai chinh linh vuc quan ly: la viec xac dinh day du cac yeu cau quan ly, viec chuan hoa cac tieu thuc, chi tieu quan ly va quy trinh quan ly can phan tich mot cach he thong toan bo qui trinh quan ly nghiep vu va bo may quan ly BHXH, yeu cau chuan hoa ve quy trinh va thong tin la can thiet va quan De he thong CNTT hoat dong on dinh co hieu qua mot he thong quan ly tap trung, thong nhat nhu BHXH Viet Nam, yeu cau va quy dinh co tinh bat buoc la cac chuong trinh ung dung phai duoc su dung thong nhat toan he thong BHXH Viet Nam Thu nam, co so du lieu va quan ly co so du lieu Co so du lieu can dam bao cap nhat day du, kip thdi va duoc quan ly tap trung Dac biet, can sdm hoan chinh co so du lieu cua ngudi tham gia BHXH de phuc vu tot cho cong tac quan ly thu BHXH, tu giup cho viec giai quyet cac che BHXH duoc kip thdi, thuan loi va 112 la ca so de thuc hien cong khai dong gop, huong thu cua NLD, cung nhu' tinh trang xu ly ho sa tham gia hoac thu huong BHXH Ca quan BHXH can dau tu trang thiet bi, nhan luc de quan ly tot ca sa du lieu dam bao an toan, de khai thac su dung Nhan thuc duoc vai tro quan cua CNTT tien trinh hien dai hoa cong tac quan ly BHXH he thong BHXH Viet Nam se tung buoc thuc hien duoc muc tieu xay dung he thong thong tin quan ly BHXH thong nhat tu Trung uang den dia phuang, ho tro tot cong tac chi dao, dieu hanh va de xuat hoan thien chinh sach, che BHXH; tao lap ca sa du lieu quoc gia ve BHXH, cung cap so lieu kip thai, day du, chinh xac cho cong tac thong ke va phan tich du bao, dong thai ma rong cac dich vu dien tu, cai cach thu tuc hanh chinh huong toi doi tuong va phuc vu tot cho doi tuong tham gia BHXH Giai phap thu- sau: Thiet ke chuang trinh quan ly nq dong BHXH Nhu da trinh bay o chuang II, no dong BHXH cua cac DN thuoc phan KTTN dang cang tram trong, mang tinh bien Do vay, ben canh viec hoan thien chinh sach phap luat ve BHXH, ban than ca quan BHXH cung can xay dung chuang trinh quan ly no dong BHXH Kinh nghiem cua cong tac quan ly no dong BHXH tai Han Quoc va thuc te hoat dong thu BHXH thai gian, tac gia de xuat giai phap thiet ke chuang trinh quan ly no dong BHXH nhu sau: Thu nhat, tien hanh phan cap toan bo viec quan ly thu BHXH cua cac DN thuoc phan KTTN cho BHXH huyen, pho, thi xa de truc tiep theo doi, don doc thu hoi no dong theo dia ban hanh chinh Thu hai, xay dung ca so du lieu thu BHXH cua cac DN thuoc phan KTTN tap trung tai BHXH tinh, tren ca so Chuang trinh quan ly thu va cap so BHXH, the BHYT (SMS 5.0) Thu ba, hinh bo phan quan ly no BHXH tai phOng Thu BHXH tinh Thu tu, thiet lap quy trinh quan ly va thu hoi no dong BHXH Quy trinh duoc mo hinh hoa theo sa 3.1 113 So' 3.1 Quy trinh thu no’ dong BHXH Buoc 1: Theo doi no BHXH cua cac DN thuoc phan KTTN Buoc 2: Phan tich no dong BHXH Buoc 3: Khdi kien DN va cuong che thu hoi no dong BHXH Giai phap thu- bay: Doi mdi va nang cao chat lupng cong tac kiem tra, phoi hop lien nganh cong tac tra Thuc te thdi gian qua cho thay ro hieu qua cua cong tac kiem tra, phoi hop lien nganh cong tac tra doi voi cac DN no BHXH Tuy nhien, mot thuc te la so luong tra LD it, nhiem vu cua tra LD nhieu linh 114 vuc nhu an toan LD, phong chong chay no, vi the hoat dong kiem tra, tra cua co quan BHXH va co quan QLNN chua thudng xuyen, chu yeu trien khai vao nhung thang cuoi nam de don doc thu hoi no dong BHXH Chat luong cac cuoc kiem tra, tra chua cao, chua xac dinh trach nhiem cua tung to chuc, ca nhan va chua xac dinh chinh xac cac nguyen nhan dan den tinh trang no dong BHXH, so no dong BHXH tuong ung vdi tung nguyen nhan Hoat dong kiem tra noi bo he thdng thu BHXH chua nhieu Cdng tac theo ddi va xu ly sau kiem tra, tra thieu quyet liet, hieu qua chua cao De phat huy hieu qua cua cdng tac tra, kiem tra, thdi gian tdi can tap trung nang cao chat luong cdng tac kiem tra, phoi hop lien nganh cdng tac tra Thu nhat, xay dung co che phoi hop kiem tra nganh BHXH va tra LD theo hudng: Can cu vao bien ban lam viec cua Doan kiem tra BHXH vdi DN va de nghi cua co quan BHXH Thanh tra LD thdng bao DN lich lam viec, td chuc buoi lam viec giua Thanh tra LD, doan kiem tra cua BHXH, DN xac nhan ket qua lam viec cua doan kiem tra BHXH Can cu vao Bien ban lam viec thira nhan hanh vi vi pham phap luat ve BHXH cua DN, Thanh tra LD se Quyet dinh xu phat hanh chinh ddi vdi DN 77/1? hai, tren co cd cac thdng tin ve tinh hinh no dong BHXH tir Chuong trinh quan ly no dong BHXH phong Thu BHXH tinh cung cap, phong Kiem tra phai chu dong tham muu Giam doc ban hanh quyet dinh va tien hanh kiem tra no dong BHXH cua DN bang sd phai dong BHXH tir thang den dudi thang Do do, hoat dong kiem tra viec chap hanh quy dinh phap luat ve dong BHXH can duoc trien khai thudng xuyen, lien tuc Thu ba, ben canh viec td chuc kiem tra viec chap hanh quy dinh cua phap luat ve dong BHXH, co quan BHXH can tang cuong kiem tra noi bo, nham xac dinh chinh xac sd lieu ve tinh hinh no dong BHXH cua timg DN ma co quan BHXH dang quan ly; tinh hinh thu hoi no dong BHXH de han che cac hanh vi loi dung, tham nhung noi bo nganh; kiem tra viec chap hanh cac quy dinh nghiep vu 115 nham dam bao viec thuc hien co che thu BHXH ddi vdi NLD tai cac DN thuoc phan KTTN mot each nghiem tuc, nghiem ngat Thu tu, can tap trung nang cao chat luong can bo kiem tra, co du pham chat dao due, trinh chuyen mon va ky nang de xac dinh chinh xac cac hanh vi vi pham ve BHXH cua DN, muc vi pham, nguyen nhan dan tdi cac vi pham de kien nghi cac bien phap xu ly thu hoi no dong BHXH phu hop vdi thuc te cua tung DN Gidi phap thu tarn: Xay dung ca che tai chinh khuyen khich md rong ddi tirang tham gia BHXH va giam na BHXH Song song vdi viec thuc hien cac giai phap nang cao chat luong can bo he thdng thu BHXH, de khuyen khich can bo nganh BHXH thuc hien nhiem thu quan ly va thu ddng BHXH, can thiet phai cd co che tai chinh hop ly Tu thuc tien cua viec trien khai thuc hien Quyet dinh sd 15/QD-BHXH 15/3/2006 cua Giam doc BHXH tinh Nghe An ve viec ban hanh Co che tai chinh khuyen khich md rong ddi tuong tham gia BHXH khu vuc ngoai quoc doanh, tac gia kien nghi ap dung mot sd chinh sach tai chinh khuyen khich md rong doi tuong tham gia BHXH va giam no BHXH - Thu nhat, che tien luong: tren co sd quy dinh ve quan ly tai chinh ddi vdi BHXH Viet Nam, co quan BHXH can can cu ket qua thuc hien nhiem vu cua tung bo phan tung can bo de thuc hien chi tra tien luong De viec danh gia dung thuc te, co quan BHXH can xay dung cac chi tieu cu the phu hop vdi dac diem cua tung dia ban quan ly giao cho tung can bo theo vi tri chuc danh, nhiem vu: phat trien doi tuong tham gia BHXH, giam no BHXH, - 77zz? hai, che tien thudng: tren co sd du toan hang nam ve chi phi thudng xuyen dac thu, can bo tri khoan kinh phi de thuc hien khen thudng ddi vdi cac to chuc, ca nhan co cdng lao viec md rong ddi tuong tham gia BHXH va giam no BHXH, dac biet la giam no BHXH Muc tien thudng duoc xay dung theo ty le vdi sd thu hoi no dong BHXH va tinh chat khoan no 3.2.2.3 Nhom cac giai phap hoan thien co che thu BHXH cua NSDLD ddi vdi NLD va dam bao quyen giam sat khoan ddng gop cua NLD Theo quy dinh cua Luat BHXH nam 2006, NLD dupe quyen yeu cau NSDLD, co quan BHXH cung cap thong tin day du va kip thdi thdng tin ve viec 116 dong, quyen duoc hudng che do, thu tuc thuc hien BHXH Tuy nhien, thuc te hien dang thieu co che de NLD tiep can mot each de dang cac thong tin lien quan den quyen loi va nghia vu cua minh ve BHXH Do vay, thdi gian tdi, hoat dong cua co quan BHXH can hudng tdi la tao cac dieu kien thuan loi de NLD duoc cung cap, xac nhan thdng tin va su dung thdng tin de yeu cau NSDLD thuc hien trach nhiem, nghia vu cua minh; Ddng thdi thdng qua nhung thdng tin NLD cung cap, co quan BHXH tien hanh dieu tra, xac minh cac hanh vi vi pham phap luat cua NSDLD ve ddng BHXH Thu- nhat, sdm trien khai su dung The BHXH dien tu (giao cho NLD) de co the tu kiem tra cac thdng tin ve tien luong, so tien ddng BHXH, thdi gian ddng BHXH Thic hai, ngoai viec xay dung duong day nong va cong khai so dien thoai duong day nong tiep nhan cac y kien phan hoi ve thuc hien trach nhiem phap ly cua co quan BHXH, NSDLD; co quan BHXH phoi hop vdi DN vien thdng xay dung He thdng tong dai dien thoai tu dong tra loi cac van de NLD, NSDLD quan tam, nhu: chinh sach, che va cac quy dinh ve tham gia, ddng va hudng cac che BHXH; cac quyen va nghia vu cua NLD, NSDLD; ket qua ddng BHXH, so no BHXH cua tung DN; ket qua giai quyet cac che BHXH cho NLD, Thu- ba, xay dung cong thdng tin dien tu cua he thdng BHXH va trien khai cac dich vu tien ich, nhu: dang ky tham gia BHXH qua mang; tinh trang xu ly ho so dang ky tham gia, thuc hien nghia vu cua cac DN; ket qua ddng, no dong BHXH cua tung DN; kiem tra thdng tin ve dang ky tham gia BHXH cua DN cho NLD, 3.2.2.4 Nhom cac giai phap phat huy vai trd phan bien xa hoi cua to chu’c cong doan va co quan bao chi r rw r r r Trong co che thi trudng, su canh tranh luon dien quyet liet, ma yeu to quan nhat la cho dung vung cua DN long khach hang Do vay, uy tin ddng vai trd quyet dinh tdi su bai cuoc chien de khang dinh su ton tai va sue manh cua DN Giu vung va nang cao uy tin cua DN khong bao gid thua trudc song gid cua bien ca thuong trudng, dac biet dieu kien hien nay, cac DN Viet Nam dang tren duong hoi nhap kinh te quoc te Do vay, to chuc thuc hien chinh sach thu BHXH, co quan BHXH can coi va phat huy vai tro phan bien xa hoi cua to chuc cong doan va co quan bao chi 117 nham tac dong toi uy tin cua DN, tao ap luc doi vdi cac chu DN phai dieu chinh hanh vi cua minh theo hudng chap hanh tot phap luat ve BHXH nudc ta, bao chi la phuong tien thong tin dai chung thiet yeu doi vdi ddi song xa hoi, la co quan ngon luan cua Dang, co quan Nha nudc, cac to chuc xa hoi va la dien dan cua nhan dan Bdi vay, de phat huy vai tro phan bien xa hoi cua bao chi, co quan BHXH can: - Thu nhat, can chu dong cung cap thong tin cho cac co quan bao chi thong qua hop bao, gap mat cac nha bao ve tinh hinh thuc hien chinh sach BHXH, dac biet la cac van de dang ky tham gia va thuc hien nghia vu nop BHXH, danh sach cac DN no BHXH - Thu hai, phoi hop vdi cac co quan bao chi de hinh doi ngu nha bao chuyen viet ve linh vuc BHXH, xay dung chuyen trang BHXH tren Dai Phat va Truyen hinh, Bao dia phuong, Bao chuyen nganh - Thu ba, cong khai ten, so no cua cac DN tren cac phuong tien thong tin dai chung - Thu tu, cung cap thdng tin de nha bao dieu tra, viet cac phong su chuyen de ve thu BHXH, nhat la len an cac hanh vi vi pham phap luat cua DN, nhu: tron dong BHXH cho NLD, no BHXH anh hudng den quyen loi cua NLD, chiem dung tien dong BHXH cua NLD Ben canh trien khai cac giai phap de phat huy vai tro phan bien xa hoi cua bao chi, co quan BHXH can phat huy vai tro phan bien cua to chuc cong doan - tu cach bao ve quyen loi hop phap cho NLD: - Thu nhat, can chu dong cung cap thong tin cho to chuc cong doan ve tinh hinh thuc hien chinh sach BHXH, dac biet la cac van de dang ky tham gia va thuc hien nghia vu nop BHXH, danh sach cac DN no BHXH - Thu hai, phoi hop vdi to chuc cong doan de dau tranh doi quyen loi hop phap cho NLD - Thu ba, cung cap thong tin va phoi hop, co vu to chuc cong doan khdi kien DN no BHXH theo dung quy dinh cua phap luat 118 KET LUAN Dang va Nha nude ta da khang dinh BHXH la tru cot cua he thong ASXH Trong xu the hoi nhap va chuyen doi co cau kinh te, viec thuc hien muc tieu tang nhanh dien bao phu BHXH va tien tdi BHXH cho moi NLD, dam bao quyen loi cho moi NLD gap cac rui ro dang cang trd nen het suc quan Cung vdi nhung chuyen dich manh me co cau kinh te, co co cau phan kinh te, KTTN dang co vai tro quan trong viec dong gop vao tong san pham quoc dan tao cong an viec lam, nhung cung dang phat sinh nhieu van de thuc hien cac quy dinh cua phap luat ve LD, ve ASXH noi chung, BHXH noi rieng, nhat la dieu kien he thong phap luat chua nghiem minh, tao dieu kien cho cac DN choi bo hoac thuc hien khong day du trach nhiem xa hoi cua minh Tong hop nhung ly luan chung ve BHXH va co che thu BHXH noi chung, co che thu BHXH doi vdi NLD tai cac DN thuoc phan KTTN noi rieng; danh gia thuc trang cua co che thu BHXH doi vdi NLD tai DN thuoc phan KTTN, nham hoan thien co che thu doi vdi NLD cac DN mang nhieu y nghia thuc tien Nhan thuc tam quan cua van de nghien cuu, tac gia da dau tu nghien cuu cac tai lieu khoa hoc, khao sat tinh hinh thuc te tai tinh Nghe An, va can cu vao cac chu truong, cac chi tieu, nhiem vu chien luoc phat trien KT - XH 10 nam 2011 — 2020 de de xuat cac giai phap hoan thien co che thu BHXH doi vdi NLD tai cac DN thuoc phan KTTN Trong mot thdi gian nhat dinh, luan van mdi chi tap trung vao nhung van de co ban nhat, dang nhieu vudng mac thuc tien hoat dong thu BHXH doi vdi NLD tai cac DN thuoc phan KTTN Hon nua, co che thu BHXH lien quan den nhieu chinh sach KT - XH khac Do can co cac cong trinh nghien cuu khac ve van de va cac van de co lien quan 119 Mac du tac gia da het sue co gang va duoc sir giup nhiet tinh, day tarn huyet cua cac Giao su, Tien sy Trudng Dai hoc Kinh te Quoc dan, dac biet la Pho Giao su - Tien sy Dao Thi Phuong Lien, nhung thdi gian va kha nang han che nen khong tranh khdi nhung thieu sot Rat mong sir ddng gop cua cac nha khoa hoc va moi ngudi quan tarn den van de Xin tran cam on DANH MUC TAI LIEU THAM KHAO • • Bai giang cua ILO (1994): Nguyen tac tai chinh va ca che tai chinh BHXH tai chuang trinh tap huan nghiep vu cua dir an VIE/94/MO1/NET; BHXH Viet Nam (2007), Quyet dinh sd 902/QD-BHXH 26/6/2007 ban hanh quy dinh ve quan ly thu BHXH bat buoc BHXH Viet Nam (2011), Bao cao so 659/BC-BHXH 28/02/2011 giam sat tinh hinh quan ly va sir dung quy BHXH nam 2009 va 2010', BHXH Viet Nam (2011), guyet dinh so 514/QD-BHXH 26/6/2011 ban hanh Chuang trinh thuc hien Chien lucre phat trien KT - XH giai doan 2011 - 2020; BHXH Viet Nam (2008), Cong van so 1464/BHXH-BT 23/5/2008 huang dan thu BHXH; BHXH Viet Nam (2008), Cong van sd 3434/BHXH-KT 13/10/2008 huang dan khai kien dan vi sir dung LD vi pham phap luat ve ddng BHXH; BHXH Viet Nam (2009), Cong van so 4663/BHXH-CST 10/12/2009 ciia BHXH Viet Nam ve viec thdng bao mau the BHYT mai va gidi quyet mot sd vwang mac cap sd, the quy dinh viec xac nhan thai gian dong BHXH, BHTN tren sd BHXH de gidi quyet cac che BHXH va BHTN; BHXH tinh Nghe An (2006), Quyet dinh sd 15/QD-BHXH 15/3/2006 ban hanh Ca che tdi chinh khuyen khich ma rong ddi twang tham gia BHXH khu vuc ngoai quoc doanh; BHXH tinh Nghe An, Bao cao quyet toan nam 2006, 2007, 2008, 2009, 2010 va quy I, II nam 2011; 10 Bo luat LD; 11 Bo luat To tung dan su; 12 Bo LDTBXH (1998), Thdng tu sd 06/1998/TT-BLDTBXH 15/4/1998 cua huang dan ve khai trinh viec sir dung LD DN bat dau hoat dong va bao cao viec cham dirt sir dung LD DN chain dirt LD; 13 Bd LDTBXH (2003), Thdng tu sd 13/2003/TT-BLDTBXH 30/5/2003 Hudng dan thuc hien mot sd dieu cua Nghi dinh sd 114/2002/ND-CP 31/12/2002 cua Chinh phu ve tien lucrng doi vdi NLD lam viec DN hoat dong theo Luat DN', 14 Bo LDTBXH (2007), Thdng tu sd 03/2007/TT-BLDTBXH 30/01/2007 hudng dan thuc hien mot sd dieu cua Nghi dinh sd 152/2006/ND-CP 22/12/2006 cua Chinh phu hudng dan mot sd dieu cua Luat BHXH ve BHXH bat buoc; 15 Bo LDTBXH - Bo Tai chinh - Ngan hang Nha nude (2007), Thdng tu lien tich sd 03/2007/TTLT-BLDTBXH-BTC-NHNN hudng dan thu tuc buoc trich tien tic tdi khoan tien gui cua NSDLD de nop tien BHXH chua dong, chain dong va tien laiphat sinh', 16 Cac Mac - Ph.Ang ghen, Tuyen tap, Tap IV, Ha Noi (1983), NXB Su that (Tr 476) 17 Chinh phu (2002), Nghi dinh sd 114/2002/ND-CP 31/12/2002 cua Chinh phu hudng dan mot sd dieu cua Bo luat LD ve tien luorng; 18 Chinh phu (2006), Nghi dinh so 152/2006/ND-CP 22/12/2006 cua Chinh phu hudng dan mot sd dieu cua Luat BHXH ve BHXH bat buoc, 19 Chinh phu (2007), Nghi dinh sd 135/2007/ND-CP 16/8/2007 quy dinh xuphat vi pham hanh chinh linh vuc BHXH', 20 Chinh phu (2007), Nghi dinh sd 167/2007/ND-CP 16 thdng 11 nam 2007 dp dung tic 01/01/2008 quy dinh muc luong tdi thieu vung doi vdi NLD lam viec d cdng ty, DN, hop tac xa, to hop tac, trang trai, ho gia dinh, cd nhan va cac to chuc khac cua Viet Nam cd thue micdn LD', 21 Chinh phu (2008), Nghi dinh sd 110/2008/ND-CP 10 thdng 10 nam 2008 quy dinh muc lucrng tdi thieu vung doi vdi NLD lam viec d cdng ty, DN, hop tac xa, to hop tac, trang trai, ho gia dinh, cd nhan va cac to chuc khac cua Viet Nam cd thue mudn LD; 22 Chinh phu (2009), Nghi dinh sd 97/2009/ND-CP 30 thdng 10 nam 2009 quy dinh muc luong tdi thieu vung ddi vdi NLD lam viec a cdng ty, DN, hqp tac xa, td hop tac, trang trai, ho gia dinh, cd nhan va cac td chuc khac cua Viet Nam cd thue mudn LD; 23 Chinh phu (2010), Nghi dinh sd 43/2010/ND-CP cua Chinh phu ve dang ky kinh doanh; 24 Chinh phu (2010), Nghi dinh sd 86/2010/ND-CP 13 thdng nam 2010 quy dinh xuphat vi pham hanh chinh linh vuc BHXH; 25 Chinh phu (2010), Nghi dinh sd 108/2010/ND-CP 29 thdng 10 nam 2010 quy dinh muc luang tdi thieu vung doi vcri NLD lam viec d cdng ty, DN, hop tac xa, td hop tac, trang trai, ho gia dinh, cd nhan va cac td chuc khac cua Viet Nam cd thue mudn LD; 26 Chinh phu (2011), Bao cao sd 22/BC-CP 08/3/2011 Dinh hinh quan ly va su dung quy BHXH nam 2010; 27 Cue Thong ke Nghe An (2010), Nien giam thdng ke nam 2009, NXB Nghe An 28 Cue Thong ke Nghe An (2011), Nien giam thdng ke nam 2010, NXB Nghe An 29 GS.TS Mai Ngoc Cuong (chu bien)(2009), Xay dung va hoan thien he thdng chinh sach ve ASXH d Viet Nam, NXB Chinh tri Quoc gia 30 Dang Cong san Viet Nam (1987), Van kien Dai hoi dai bieu toan qudc Ian thu VI, NXB Sir that - Ha Noi; 31 Dang Cong san Viet Nam (1991), Van kien Dai hoi dai bieu toan qudc Ian thu VII, NXB Su that - ITa Noi; 32 Dang Cong san Viet Nam (2001), Van kien Dai hoi dai bieu toan qudc Ian thu IX, NXB Chinh tri Quoc gia - Ha Noi; 33 Dang Cong san Viet Nam (2006), Van kien Dai hoi dai bieu toan qudc Ian thu X, NXB Chinh tri Quoc gia - Ha Noi; 34 Dang Cong san Viet Nam (2011), Van kien Dai hoi dai bieu toan quoc lan thu XI, NXB Chinh tri Quoc gia - Su that - Ha Noi; 35 Pham Duy Dinh (2010), Nh'm lai 15 nam cong tac thu BHXH, (Tr 18-20, so 155 - Tap chi BHXH); 36 Le Thi Thanh Fla (2002), Cai each hoat ddng BHXH d mot so nude, (so Tap chi Nghien cuu lap phap); 37 Thu Hien (2010), Cong tac quan ly no’ dong BHXH tai Han Quoc, (Tr 33-34, sd 167-Tap chi BHXH); 38 Pham Trudng Giang (2011), Luan dn Tien sy Hoan thien ca che thu BHXH, 39 Lien Bo Tai chinh - Bo Ke hoach Dau tu - Bo Cong an (2008), Thdng tu lien tich so 05/2008/TTLT-BKH-BTC-BCA 29/7/2008; 40 Lien nganh Cue Thue tinh Nghe An va BHXH tinh tinh Nghe An (2009), Quy che sd 671/QCPHLN 9/7/2009 Phoi hap cong tac, cung cap thdng tin de nang cao hieu qua thuc hien Luat Thue TNCN, Luat Thue TNDN, Luat BHXH vd Luat BHYT; 41 Luat BHXH; 42 Nhat Tan (2011), Nhan dien kho khan, han che hoat dong cong doan tai DN, (Tr 6, So 723 29/9/2011 - Bao LD Nghe An) 43 PGS.TS Mac Van Tien (2010), Marketing xa hoi va nhung ung dung hoat dong BHXH, (Tr 38-40, sd 126 - Tap chi BHXH) 44 Dang Minh Tien, Phat trien KTTN-Xu the tat yeu nen KTTT a nude ta hien (Tap chi Triet hoc) 45 Thu tuong Chinh phu (2005); Quyet dinh sd 239/2005/QD-TTg 30/9/2005 phe duyet De dn phat trien phd Vinh, tinh Nghe An trd trung tam kinh te, van hod vung Bac Trumg Bo; 46 Thu tuong Chinh phu (2007), Quyet dinh sd 197/2007/QD-TTg 28/12/2007 phe duyet quy hoach tong the phat trien KT - XH tinh Nghe An den nam 2020; 47 Tran Quoc Toan (1998), Luan an Thac sy Cac giai phap tang cudng quan ly tai chinh BHXH tren dia ban tinh Nghe An; 48 To chuc LD quoc te (ILO) (1952), Cong udc 102 ve quy pham toi thieu ve an toan xa hoi Hoi nghi toan the cua To chuc LD quoc te; 49 Tu dien Bach khoa Viet Nam (2000), Nha xuat ban Thong ke 50 Trudng Dai hoc Kinh te Quoc dan (2002), Giao trinh kinh te chinh tri hoc, NXB Thdng ke; 51 Trudng Dai hoc Kinh te Quoc dan (2008), Giao trinh ASXH, NXB Dai hoc Kinh te Quoc dan; 52 Trudng Dai hoc Kinh te quoc dan (2008), Kinh te phat trien - Sach chuyen khao danh cho cao hoc kinh te, NXB LD Xa hoi; 53 Uy ban ve cac van de xa hoi Quoc hoi khoa XII (2011), Bao cao so 2893/BC-UBXH12 18/3/2011 Tham tra Bao cao cua Chinh phu ve tinh hinh quan ly va su dung quy BHXH nam 2010 ; 54 UBNN tinh Nghe An (2011), IDe an phattrten DN vira va aho ;