Bao Cao Tot Nghiep (2) Ngành bảo Hiểm tại tỉnh Điện Biên

LI M U
Mi con ngi t khi sinh ra, ln ln, hnh thnh nhn cch v trng thnh, c s lao ng v c tham gia lao ng to thu nhp, l mt qu trnh hot ng khng ngng v cc mi quan h gia con ngi vi cng ng c hnh thnh v pht trin ngy cng phc tp, a dng l ny sinh cc vn x hi cn c quan tm gii quyt. i vi nc ta trn con ng qu i ln ch ngha x hi, qua tng thi k vi tnh hnh thc tin, ng ta ra tng chin lc kinh t x hi c th, ng thi th hin r quan im v s thng nht gia chnh sch kinh t vi chnh sch x hi: Nhm pht huy mi kh nng ca con ngi v ly vic phc v con ngi lm mc ch cao nht ca mi hot ng. c bit t khi c nh sng ca Ngh quyt i hi VI ( 1986) ca ng, t nc ta chuyn sang nn kinh t th trng c qun l ca nh nc theo nh hng x hi ch ngha i hi Xy dng v t chc thc hin mt cch thit thc c hiu qu cc chnh sch x hi cng tr nn cn thit trong c chnh sch Bo him x hi. Cng vi cc b phn khc, bo him x hi l chnh sch ln ca ng v Nh nc nhm chm lo v n nh i sng cho ngi lao ng, n nh chnh tr, trt t an ton, an sinh x hi, thc y s nghip xy dng t nc, bo v T quc. Nhn thc ro vai tro cua BHXH nn sau khi Nha nc a nhanh chong ban hanh cac vn ban tao tin thanh lp h thng BHXH va n nm 1995 h thng nganh BHXH a chinh thc ra i. Sau o n nm 2007 Nha nc a ap dung b lut BHXH thng nht vic thc hin BHXH trong ca nc. Hin nay, Nha nc ta ang c gng thc hin muc tiu n nm 2010 trin khai BHXH cho toan dn. Trong cac khu cua BHXH thi cng tac thu la mt khu quan trong, am bao s cn i cua quy BHXH. Va quy BHXH c cn i va n inh lu dai thi lam tt cng tac thu la mt trong nhng giai phap mang tinh c ban nht. Thu BHXH y khng phai la thu cho nganh BHXH ma la thu bao v quyn li cho ngi lao ng. La mt sinh vin cua trng ai hoc Lao ng X hi trong qua trinh hoc tp tai trng a c linh hi cac kin thc c ban v BHXH cung nh nhn thc c tm quan trong cua BHXH noi chung va cua cng tac thu BHXH noi ring. Tuy nhin, trong qua trinh thc tp tai c quan BHXH TP
Hong Th Thanh Huyn 3BH2 1
in Bin Ph- Tnh in Bin, em thy con mt s vn tn tai xung quanh cng tac thu BHXH. Xut phat t nhng ly do trn em a la chon tai Thc trng cng tc thu Bo him x hi bt buc ti BHXH TP in Bin Ph- Tnh in Bin giai on 2006-2010 lam tai nghin cu trong chuyn thc tp. Kt cu cua chuyn gm 2phn: Phn 1: Nhng vn chung v tnh hnh thc hin BHXH ti BHXH TP in Bin Ph- Tnh in Bin. Phn 2: Chuyn : Thc trng cng tc thu BHXH ti BHXH TP In Bin Ph- Tnh in Bin giai on 2007-2010 kt cu chuyn gm 3 chng Chng I: C s l lun chung v BHXH v cng tc thu BHXH. Chng II: Thc trng cng tac thu BHXH bt buc tai BHXH TP in Bin Ph- Tnh in Bin giai on 2006-2010. Chng III: Mt s giai phap nhm hoan thin cng tac thu BHXH tai BHXH TP in Bin Ph- Tnh in Bin Trong qua trinh nghin cu, mc du a co nhiu c gng nhng chuyn khng th tranh khoi nhng thiu sot, kinh mong nhn c s gop y cua thy c va cac ban. Em xin chn thanh cam n. Em xin chn thnh cm n Ging vin Phm c Trng tn tnh hng dn, ch bo em trong sut qu trnh lm v hon thin bo co ny. Ngoi ra, em chn thnh cm n ton th cn b BHXH TP in Bin Ph nhit tnh gip , to iu kin thun li cho em trong sut qu trnh thc tp ti n v. Sinh vin thc hin Hong Th Thanh Huyn
Hong Th Thanh Huyn 3BH2
PHN I: KHI QUT C IM TNH HNH CHUNG CA BO HIM X HI THNH PH IN BIN PH - TNH IN BIN
CHNG I. KHI QUT C IM TNH HNH CHUNG CA

BHXH TP IN BIN PH - TNH IN BIN. 1.1. Lch s hnh thnh v pht trin ca BHXH TP in Bin Ph TP in Bin Ph l thnh ph tnh l ca tnh in Bin mi c thnh lp theo quyt nh 110/2003 ngy 26/9/2003 ca Chnh ph v vic thnh lp TP in Bin Ph, iu chnh a gii hnh chnh m rng v thnh lp cc phng thuc thnh ph in Bin Ph. TP in Bin Ph c din tch 60,0905 km, gm 7 phng v 2 x. Cc phng l: Mng Thanh, Tn Thanh, Him Lam, Thanh Bnh, Nam Thanh, Thanh Trng, Noong Bua, x Thanh Minh v x T Lng. TP in Bin Ph c s dn khong 43.000 ngi (cui nm 2004). C dn sng y khng ch c ngi Kinh (ngi Vit) m cn c mt s ng l ngi Thi, ngi HMng, ngi Si La. Cc dn tc thiu s chim 1/3 dn s ca thnh ph. TP in Bin Ph c xem l mt thnh ph nm bin gii v ch cch bin gii vi Lo khong 35 km. TP in Bin Ph cch H Ni 474 km theo ng 279 n Tun Gio chuyn sang ng 6. BHXH tnh in Bin (BHXH tnh Lai Chu c) c thnh lp theo Quyt nh s 89/Q-BHXH ngy 02/8/1995 ca Bo him x hi Vit Nam, i vo hot ng t 01/9/1995. Thc hin Ngh quyt s 22/2003/QH11 ngy 26/11/2003 ca Quc Hi v vic chia v iu chnh a gii mt s tnh, trong chia tch tnh Lai chu thnh hai tnh in Bin v Lai chu, ngy 07/01/2004 Bo him x hi Vit Nam ban hnh Quyt nh s 21/QBHXH-TCCB v vic thnh lp BHXH tnh in Bin. BHXH TP in Bin Ph c thnh lp theo quyt nh s 90 /QTCCB ngy 10/08/1995 ca Tng Gim c BHXH Vit Nam v vic thnh lp BHXH th x in Bin Ph nay l BHXH TP in Bin Ph. BHXH TP in Bin Ph c t cch php nhn, c con du v c ti khon ring. BHXH TP in Bin Ph c tr s t ti ng Hong Vn Thi, phng Mng Thanh, TP in Bin Ph, Tnh in Bin. T lc mi thnh lp BHXH TP in Bin Ph gp khng t kh khn v c nhn lc cng nh c s vt cht. Nhng n nay, nhn li mt chng ng sau 16 nm hnh thnh v pht trin cng vi s n lc, c gng ca cc cn b, cng nhn vin chc trong n v v s quan tm gip ca
cc ngnh a phng BHXH TP in Bin Ph tng bc pht trin v lun hon thnh tt nhim v m BHXH tnh in Bin giao cho. 1.2. Chc nng, nhim v v h thng t chc b my ca BHXH TP in Bin Ph. a) Chc nng - BHXH TP in Bin Ph l c quan trc thuc BHXH Tnh in Bin c chc nng t chc, thc hin ch , chnh sch BHXH, BHYT trn a bn TP in Bin Ph theo s phn cng ca BHXH Tnh in Bin, qun l qu BHXH, BHYT theo qui nh ca BHXH Tnh in Bin v quy nh ca php lut. - BHXH TP in Bin Ph chu s qun l trc tip, ton din ca gim c BHXH Tnh in Bin v chu s qun l hnh chnh nh nc ca U ban nhn dn TP in Bin Ph. b) Nhim v - BHXH TP in Bin Ph c nhim v xy dng trnh gim c BHXH Tnh in Bin k hoch pht trin BHXH TP di hn, ngn hn v chng trnh cng tc trong nm, t chc thc hin k hoch, chng trnh sau khi c ph duyt. Chu s lnh o ton din mi mt hot ng ca Gim c BHXH Tnh in Bin, chu s qun l hnh chnh nh nc v hot ng ca cc t chc chnh tr ti a phng. - T chc thc hin cng tc thng tin, tuyn truyn, ph bin cc ch , chnh sch, php lut v bo him x hi, bo him y t; t chc khai thc, ng k, qun l cc i tng tham gia v hng ch BHXH, BHYT theo phn cp. - T chc cp s bo him x hi, th bo him y t cho nhng ngi tham gia bo him theo phn cp. - T chc thu cc khon ng BHXH, BHYT i vi cc t chc v c nhn theo phn cp. - Hng dn v t chc tip nhn h s, gii quyt cc ch BHXH, BHYT theo phn cp. - T chc chi tr cc ch BHXH, BHYT theo phn cp; t chi vic ng hoc chi tr cc ch BHXH, BHYT khng ng quy nh. - Qun l v s dng cc ngun kinh ph v ti sn theo phn cp.
- T chc k hp ng vi cc c s khm, cha bnh c iu kin, tiu chun chuyn mn, k thut theo phn cp; gim st thc, hin hp ng v gim st vic cung cp dch v khm, cha bnh, bo v quyn li ngi c th bo him y t v chng lm dng qu BHYT. - T chc k hp ng vi t chc, c nhn lm i l do y ban nhn dn x, phng, th trn gii thiu v bo lnh thc hin ch , chnh sch BHXH, BHYT x, phng, th trn theo ch o, hng dn ca BHXH Tnh in Bin. - Kim tra, gii quyt cc kin ngh, khiu ni, t co v vic thc hin ch , chnh sch BHXH,BHYT i vi cc t chc, c nhn tham gia bo him, c s khm cha bnh bo him y t theo quy nh ca php lut. - T chc thc hin chng trnh, k hoch ci cch hnh chnh theo ch o, hng dn ca BHXH Tnh in Bin; t chc b phn tip nhn, tr kt qu gii quyt ch BHXH, BHYT theo c ch ''mt ca'' ti c quan BHXH TP in Bin Ph. - T chc qun l, lu tr h s cc i tng tham gia v hng cc ch BHXH, BHYT theo quy nh. - T chc hng dn nghip v BHXH, BHYT cho cc t chc v c nhn tham gia bo him. - Ch tr, phi hp vi cc c quan nh nc, cc t chc chnh tr - x hi huyn, vi cc t chc, c nhn tham gia BHXH, BHYT gii quyt cc vn c lin quan n vic thc hin cc ch BHXH, BHYT theo quy nh ca php lut. - xut, kin ngh vi c quan nh nc c thm quyn thanh tra, kim tra cc t chc v c nhn trong vic thc hin BHXH, BHYT. - Cung cp y v kp thi thng tin v vic ng, quyn c hng cc ch bo him, th tc thc hin BHXH, BHYT khi t chc, c nhn tham gia bo him hoc t chc cng on yu cu. Cung cp y v kp thi ti liu, thng tin lin quan theo yu cu ca c quan nh nc c thm quyn. - Qun l v s dng cng chc, vin chc, ti chnh, ti sn ca BHXH TP in Bin Ph. - Thc hin ch thng tin, thng k, bo co theo quy nh.
c) H thng t chc b my ca BHXH TP in Bin Ph. - B my hot ng ca BHXH TP in Bin Ph gm c 5 b phn chnh l: + B phn thu: Ti BHXH TP in Bin Ph, ph trch b phn thu l Ph gim c. Thu BHXH l mt nhim v quan trng v l trng tm ca ngnh. Hng thng, hng qu, cn b thu s cn c vo danh sch ca n v c s thng qua i din c quan. Hng tun, cn b thu thng xuyn xung c s lm nhim v i chiu, xc nhn s thu BHXH bao gm kim tra tin lng, tin cng ng BHXH. Ngoi ra, b phn thu cn c nhim v m rng thu BHXH i vi doanh nghip ngoi quc doanh. y, vic lun thu np BHXH kp thi to iu kin cho BHXH cp trn gii quyt nhanh chng cng vic chi tr cc ch BHXH i vi ngi lao ng. Do c im ca TP in Bin Ph c nhiu phng, nhiu n v sn xut kinh doanh nn mi cn b thu c giao qun l mt s khi n v nht nh d dng trong vic i chiu nh: duyt t khai, cp s BHXH hoc thanh ton cc ch m au, thai sn + B phn chi: Ph trch b phn chi BHXH l gim c. Nhim v chnh ca b phn chi l chi tr cc ch BHXH. Nhim v ca b phn chi c th nh sau: - T chc chi tr cc ch BHXH theo phn cp qun l. - i chiu chng t ngh m, ngh thai sn thc hin chi tr tr cp m au thai sn cho cc i tng ang ng BHXH. - T chc kim tra, xt duyt quyt ton chi tr BHXH qu, nm trn a bn qun. - Phi hp vi chnh quyn a phng, cc ban i din chi tr, qun l i tng bin ng trong a bn, lp danh sch chi tr lng hu v tr cp BHXH theo quy nh ca php lut. - Kim tra, gim st vic chi tr lng hu v tr cp cho cc loi i tng, m bo chi tr tn tay, ng k, s v ngn chn nhng thiu st trong cng vic. - Cui thng phi kha s v lm bo co kt qu thu, chi trong tng thng. - Hng thng, qu, nm phi bo co tng hp quyt ton gi ln c
quan cp trn theo ng quy nh ca Nh nc. + B phn ch chnh sch: Ph trch b phn l ng ch ph gim c. Nhim v chnh ca cn b cng nhn vin chc b phn ny l gii thch, hng dn, gii quyt mi vn v chnh sch BHXH ban hnh trong Lut BHXH cho cc i tng tham gia BHXH. C th b phn ny gii quyt cc nhim v nh sau: - Gii p nhng thc mc v th tc lm cc ch chnh sch. - Gii quyt kp thi mi vn v ch BHXH cho i tng hu tr hoc mt sc lao ng trn a bn qun l. - Thng k, lu tr ti liu h s theo yu cu nghip v, m bo khi cn c th ly d dng. - xut nhng kin vi lnh o khc phc nhng lch lc trong qu trnh gii quyt h s, ti liu mt cch khoa hc. + B phn gim nh y t: Nhim v ca b phn gim nh chi l thng trc ti bnh vin gim nh vic khm cha bnh ni ngoi tr ca i tng hng BHYT. - Gip lnh o c quan v cng i kim tra thng xuyn, t xut vic khm cha bnh ti cc c s khm cha bnh trong thnh ph theo phn cp ca BHXH tnh. - Lp bo co, biu mu gi BHXH tnh theo quy nh v khm cha bnh. - Nhn chng t, th tc tng hp v khm cha bnh tri tuyn thanh ton vi BHXH tnh. - Kim tra chng t gim nh chi khm cha bnh, thanh ton vi bnh vin hng thng, qu, nm. + B phn Mt ca hay b phn Tip nhn Qun l h s: Do ng ch ph gim c ph trch. Nhim v chnh ca b phn l tip nhn h s v BHXH, sau chuyn cho cc phng chc nng c nhim v gii quyt, tr li h s c gii quyt cho ngi lao ngng thi gii quyt thc mc v chnh sch BHXH, c trch nhim lu tr h s BHXH. C 5 b phn thu, chi, chnh sch v gim nh chi v mt ca u t di s lnh o ca gim c. Tt c cc giy t mun c du xc nhn ca BHXH TP u phi thng qua gim c hoc ph gim c c quan xt duyt, k tn sau mi ng du.
Hnh 1: S b my t chc BHXH TP in Bin Ph
1.3. i ng cn b v cng nhn vin chc ca BHXH TP in Bin Ph. BHXH TP in Bin Ph do gim c qun l, iu hnh. Gip gim c c 02 ph gim c. Gim c v cc ph gim c BHXH TP in Bin Gim c Ph do gim c BHXH Tnh in Bin b nhim, min nhim, cch chc, iu ng, thuyn chuyn, khen thng v k lut theo quy trnh b nhim v phn cp qun l cn b. BHXH TP in Bin Ph khng c c cu t chc trc thuc. Gim c BHXH TP in Bin Ph quy nh nhim v c th cho tng cng chc, Ph gim c Ph gim c vin chc. Bin ch BHXH TP in Bin Ph tnh n ngy 31/12/2010 gm 18 ngi trong : - Ban lnh o c 3 ng ch: 01 gim c, 02 ph gim c. Trong :
Hong Th Thanh Huyn 3BH2 B B B phn phn phn gim 9 B phn B phn
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+ ng ch Nguyn Th Mnh - Gim c ph trch chung n v, chu trch nhim trc gim c BHXH Tnh in Bin, Thnh y, y ban nhn dn TP in Bin Ph, t chc thc hin mi nhim v ca n v trn a bn Thnh ph theo chc nng, nhim v c qui nh ti Quyt nh 4857/Q-BHXH ngy 21/10/2008 ca Tng gim c BHXH Vit Nam. Trc tip ph trch cng tc k ton - Cng tc tuyn truyn - Cng tc cn b Cng tc ci cch th tc hnh chnh. + ng ch H Quc Khnh - Ph gim c gip gim c iu hnh mi hot ng ca c quan khi gim c i vng v c gim c y quyn. Chu trch nhim trc gim c v nhng nhim v c phn cng. Trc tip ph trch: Cng tc qun l ch chnh sch - Cng tc b phn mt ca - Cng tc gim nh y t v trc tip theo di, thanh ton ngn hn khi doanh nghip nh nc, doanh nghip t nhn, gii quyt cng tc n th khiu ni ca cng dn theo thm quyn. + ng ch Cao Vn Long - Ph gim c gip gim c iu hnh mi hot ng ca c quan khi gim c i vng v c gim c y quyn. Chu trch nhim trc gim c v nhng nhim v c phn cng. Trc tip ph trch: Cng tc thu BHXH, BHYT, BH tht nghip bt buc, t nguyn; Cng tc cp s BHXH, th BHYT. - Nghip v gm c 05 b phn: b phn thu ( gm 5 ngi), b phn chi ( gm 3 ngi), b phn ch chnh sch ( gm 2 ngi), b phn gim nh y t ( gm 2 ngi) v b phn mt ca ( gm 3 ngi). - Tng s cn b cng chc trong c quan l 18 ngi trong nam l 4 ngi chim 22%. - S cn b c trnh i hc l 10 ngi chim 56%, v 5 ngi c trnh cao ng chim 28%, 3 ngi c trnh trung cp chim 16%. 1.4. C s vt cht k thut ca n v. BHXH TP in Bin Ph c tr s ring t ti ng Hong Vn Thi- phng Mng Thanh- TP in Bin Ph- Tnh in Bin vi 1 ta nh kin c v khang trang gm 5 tng v h thng cu thang my, thm vo c h thng iu ha. Mi cn b cng chc, vin chc y u c trang b bn gh lm vic v 1 my vi tnh ring, mi phng lm vic t nht c 1 my in phc v cng tc. iu to mi trng lm vic thun li, gp phn thnh cng trong vic thc hin chc nng, nhim v c giao.
1.5. Thun li v kh khn ca BHXH TP in Bin Ph. 1.5.1. Nhng thun li c bn. - Trong qu trnh thc hin nhim v c giao BHXH TP in Bin Ph lun nhn c s quan tm ch o trc tip ca ban lnh o Tnh y, UBND Tnh in Bin v ban lnh o Tnh y, UBND TP in Bin Ph; bn cnh l s phi hp, gip ca cp y, chnh quyn cc cp, cc ngnh, cc c quan, n v, cc t chc on th trn a bn thnh ph thc hin tt ch d BHXH, BHYT trn a bn. Cng vi l s ch o thng xuyn ca BHXH Vit Nam v BHXH Tnh in Bin. - Vic ng dng CNTT i vi vic thc hin c ch mt ca trong hot ng BHXH v ng dng cc phn mm trong hot ng BHXH c thc hin t nm 2008 gii quyt nhanh chng, kp thi chnh sch, ch , quyn li ca ngi tham gia BHXH, BHYT to c lng tin ca ngi dn. ng thi cn b nghip v chuyn tm vo khu x l h s, gii quyt ch theo phong cch chuyn mn ho cao, tc phong lm vic tch cc. - Chnh sch BHXH, BHYT c tuyn truyn su rng v tng bc i vo cuc sng ca ngi dn, ngi lao ng v cc n v s dng lao ng. - Cn b nhn vin ca BHXH TP in Bin Ph nhit tnh, c trch nhim vi cng vic, trnh chuyn mn vng vng. 1.5.2. Nhng kh khn vng mc. Trong qu trnh hot ng BHXH TP in Bin Ph cn gp phi rt nhiu kh khn vng mc. C th nh: - TP in Bin Ph c iu kin kinh t cn chm pht trin, i sng ca phn ng b phn ngi dn cn gp nhiu kh khn chnh v vy hot ng tuyn truyn cc chnh sch BHXH, BHYT trn a bn thnh ph cn gp nhiu kh khn. Nhn thc v BHXH, BHYT ca mt b phn n v s dng lao ng, ngi lao ng v nhn dn vn cn hn ch lm nh hng n vic m rng i tng tham gia v kin ton h s cp s th, gii quyt ch BHXH, BHYT cho ngi lao ng. - Lut BHXH c hiu lc thi hnh t ngy 01/01/2007, Lut BH Tht nghip c hiu lc thi hnh t 01/01/2009 nhng qu trnh ban hnh Ngh nh, thng t hng dn cn chm nn trong qu trnh trin khai gp nhiu kh khn vng mc.
- Vic ng dng CNTT i vi vic thc hin c ch Mt ca trong hot ng BHXH v ng dng cc phn mm trong hot ng BHXH cn mi nn cc cn b BHXH TP cn gp khng t kh khn trong khi thc hin. - Vic khai thc m rng i tng tham gia BHXH bt buc trong cc DNNQD cn gp nhiu kh khn do quy m c cc doanh nghip nh, hot ng sn xut kinh doanh khng n nh, ng thi thc tham gai BHXH, BHYT ca n v s dng lao ng v ngi lao ng cn hn ch - i vi cng tc thu, nhiu n v cn n ng tin ng BHXH, BHYT. - Trong cng tc chi tr lng hu, tr cp BHXH vn cn mt s vng mc do cc vn bn hng dn gii quyt ch BHXH vn cha kp thi c b sung, c bit l phn chuyn tip ch cha c qui nh r rng hoc cha c hng dn nh hng n vic trin khai thc hin gii quyt ch . - Cng tc gim nh BHYT l mt nghip v ht sc phc tp. Cc cn b ph trch cng tc ny tuy c rt nhiu c gng song li gp tr ngi t nhng yu t khch quan nh vic tng hp bo co s liu ca c s khm cha bnh cn chm, vn cn xy ra hin tng lm dng qu BHYT. 1.5.3 nh hng ca BHXH TP in Bin Ph. Trong giai on 5 nm ti ti ( 2011 - 2015) BHXH TP in Bin Ph tp trung trin khai thc hin c hiu qu cc nhim v trng tm sau: - Tip tc y mnh cng tc tuyn truyn v thc hin Lut BHXH, Lut BHYT; BHXH, BHYT bt buc, BHXH v BHYT t nguyn, BH tht nghip. - T chc n c v i chiu thu ng, thu tin BHXH, BHYT. Mc tiu ca BHXH TP in Bin Ph n nm 2015 tng thu BHXH, BHYT, BH tht nghip t 140.000.000.000 ng (140 t ng). Thu BHYT t nguyn t 21.200.000.000 ng (21.2 t ng), thu BHXH t nguyn t 16.000.000.000 ng (16 t ng). - y mnh khai thc m rng i tng tham gia BHXH, BHYT trn a bn. c bit tp trung vo vic m rng i tng tham gia BHXH bt buc trong khi doanh nghip ngoi quc doanh, m rng i tng tham gai BHXH t nguyn v BHYT t nguyn. Mc tiu phn u n nm 2015 ca BHXH TP in Bin Ph l:
+ S ngi tham gia BHXH l 12.000 ngi. + S ngi tham gia BHYT l 28.210 ngi. + S ngi tham gia BH tht nghip l 9.000 ngi. + S ngi tham gia BHXH t nguyn l 350 ngi. + S ngi tham gia BHYT t nguyn 7.200 ngi. D kim n nm 2015 dn s ca thnh ph in Bin vo khong 50.000 ngi do Thnh ph ang m rng din tch. S ngi tham gia BHXH chim khong 35% dn s. - T chc thc hin v gii quyt kp thi, ng v y cc ch chnh sch BHXH, BHYT cho cc i tng th hng do BHXH TP qun l. - Nng cao hiu qu cng tc kim tra v gii quyt n th khiu ni t co ca cng dn, thc hin tt qui ch dn ch trong hot ng ca c quan, on kt ni b, kin ton b my, b tr sp xp i ng cn b cng chc theo ng chc danh chuyn mn m bo ph hp vi nng lc, p ng tt yu cu nhim v c giao.
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CHNG II. TNH HNH THC HIN BHXH TI BHXH TP IN BIN PH- TNH IN BIN. 2.1. Cng tc tuyn truyn thng tin ph bin chnh sch php lut v BHXH. T nm 2007 n nm 2010 BHXH TP in Bin Ph tp trung vo cng tc tuyn truyn vic trin khai thc hin Lut BHXH v BHXH bt buc, BHYT t nguyn. Di s ch o ca BHXH tnh in Bin cc cn b BHXH TP in Bin Ph tham gia 15 Hi ngh tp hun chuyn mn nghip v v 25 Hi ngh tuyn truyn ch chnh sch BHXH. ng thi BHXH TP in Bin Ph phi hp vi cc Bo, i pht thanh truyn hnh ca thnh ph thc hin 18 phng s, chng trnh, 6 chuyn trang, 27 chuyn v nhiu tin bi tuyn truyn v ch chnh sch BHXH. Trong tranh th tn dng ngun knh thng tin, tuyn truyn quan trng mang tnh chnh thng ca ngnh BHXH l Tp ch BHXH v Bo BHXH. Cng tc tuyn truyn c tc ng tch cc ti mi tng lp dn c, c bit l ngi s dng lao ng v ngi lao ng hiu r li ch, quyn v trch nhim ca mnh trong vic tham gia BHXH. 2.2. Tnh hnh tham gia BHXH. S i tng do BHXH TP in Bin Ph qun l ln, trong c cc doanh nghip va v nh ch yu l mi c thnh lp, kinh doanh v lnh vc thng mi v xy dng. S ngi tham gia BHXH chim khong 26.8% dn s ca thnh ph. Cc i tng do BHXH TP ang qun l bao gm: - Nhm i tng tham gia BHXH, BHYT, BH tht nghip l 257 n v vi tng s 11.545 ngi tham gia. Trong : + Nhm i tng tham gia BHXH bt buc: Nm 2010 c 219 n v vi 4.711 ngi tham gia. + Nhm i tng tham gia BHYT: nm 2007 l 194 n v vi 9.124 ngi tham gia n nm 2010 c 319 n v vi 11.291 ngi tham gia. + Nhm i tng tham gia BH tht nghip: y l mt loi hnh bo him mi c trin khai t nm 2009. S ngi tham gia tnh n nm 2010 l 3.670 ngi.
- Nhm i tng tham gia BHXH t nguyn: S ngi tham gia BHXH t nguyn nm 2010 l 54 ngi so vi k hoch ra t 104% . - Nhm i tng tham gia BHYT t nguyn: S ngi tham gia BHYT t nguyn nm 2010 l 2.693 so vi k hoch ra ch t 44.8%. 2.3. Cng tc cp s BHXH. Trong giai on t nm 2007 -2010, BHXH TP in Bin Ph m bo cp s kp thi, ng i tng. Tng s s BHXH cp ti tay ngi lao ng l 4.711 s, khng xy ra tnh trng cp s mun cho ngi lao ng. Ch tnh ring trong nm 2010 s s BHXH cp mi cho ngi lao ng l 427, s t ri cp trong nm 2010 l 3.343 t. 2.4. Tnh hnh thu, np BHXH. * Trong giai on t nm 2007 -2010 BHXH thnh ph in Bin Ph thc hin thu BHXH, BHYT trn a bn t kt qu nh sau: * S thu nm 2006 cha np v BHXH Tnh: 0 ng. - iu chnh s thu nm trc (s n nm 2006): 8.366.850 ng. Trong : + S thu tha nm trc: 18.713.804 ng. + S thu thiu nm trc: 27.080.654 ng. - Tng s thu trong giai on 2007 - 2010 l 120.688.360.597 ng. Trong : + Thu BHXH, BHYT bt buc: 112.227.658.987 ng. + Thu BHXH Tht nghip: 3.393.712.318 ng. + Thu BHXH t nguyn: 245.238.000 ng. + Thu BHYT t nguyn: 4.663.457.094 ng + Thu li pht np chm: 158.294.208 ng. * Chi tit s thu BHXH, BHYT, BH tht nghip nm 2010 l: - S ngi tham gia: + BHYT: 11.338 ngi. + BH tht nghip: 3.670 ngi. + BHXH: 4.711 ngi. - Qu lng ng: + BHYT: 150.408.371.989 ng. + BH tht nghip: 90.340.807.101 ng. + BHXH: 118.296.031.989 ng.
- Tng s phi thu v li trong k: 36.080.581.863 ng. + Tng thu BHYT, BH tht nghip, BHXH: 36.037.249.665 ng. Trong thu BHYT: 7.540.807.907 ng, thu BH tht nghip: 1.848.737.854 ng; thu BHXH: 26.647.703.904 ng. + Li chm ng: 43.332.198 ng. - S thu k trc chuyn sang: + S thu tha: 63.043.198 ng. + S thu thiu: 24.123.126 ng. - S thu v li trong k: 35.715.404.044 ng. + S thu: 35.672.936.578 ng. Trong : Thu BHYT: 7.146.716.728 ng, Thu BH Tht nghip: 1.848.737.854 ng, Thu BHXH: 26.677.481.996 ng. + thu li chm ng: 42.467.466 ng. - S thu chuyn k sau: + S thu tha: 126.650.595 ng. + S thu thiu : 452.908.342 ng. * Chi tit thu BHXH nm 2010. - S lao ng:4.711 - Tng qu lng: 118.296.031.989 ng - S phi thu: 26.647.703.904 ng - S thu: 26.677.481.996 ng.
16
Bng 1: Chi tit thu BHXH nm 2010. Loi hnh S lao ng (ngi) 441 8 477 43 3.304 273 11 154 Tng qu lng (ng) 9.760.463.400 125.450.000 7.837.450.231 1.518.245.440 87.772.465.668 8.294.750.510 120.820.000 2.916.386.740 S phi thu (ng) 2.175.393.602 30.679.000 1.865.381.544 338.045.774 19.616.884.291 1.930.744.863 33.253.200 657.321.630
S thu (ng) 2.188.557.247 30.679.000 1.885.543.661 339.102.767 19.614.883.550 1.926.718.300 33.180.250
DNNN TP DN c vn u t nc ngoi DNNQD Khi ng, on th TP Khi HCSN TP Khi HCSN trung ng Khi hp tc x Khi x, phng
658.867.221
(Ngun: BHXH TP in Bin Ph) * Chi tit thu BHYT nm 2010. - S lao ng: 11.291 ngi - Tng qu lng: 150.408.371.989 ng - S phi thu: 7.540.807.907 ng. - S thu: 7.146.816.728 ng.
17
Bng 2: Chi tit thu BHYT nm 2010

Loi hnh S lao ng (ngi) 441 8 477 43 3.304 273 11 154 20 209 378 34 Tng qu lng ( ng) 9.760.463.400 125.450.000 7.837.450.231 1.158.245.440 87.722.465.668 8.924.750.510 120.820.000 2.916.386.740 166.850.000 1.736.010.000 2.849.990.000 281.440.000 S phi thu (ng) 445.215.811 6.725.250. 386.525.351 69.293.209 4.024.615.889 391.125.500 6.687.900 133.475.639 7.783.400 71.844.380 137.018.365 13.461.427 88.728 5.733 43 25.693.080.000 1.779.822.000 2.759.400 S thu (ng) 445.215.811 6.725.250 386.525.351 4.485.034.598 4.024.615.889 391.125.500 6.687.900 133.475.639 7.595.300 100.704.193 134.093.365 13.349.800 88.728 1.363.073.760 -
DNNN DN c vn u t nc ngoi DNNQD ng, on th TP Khi HCSNTP Khi HCSN trung ng Khi HTX Khi x, phng i biu HND Lu hc sinh Ngi c cng Cn b x i tng thu 3% HS-SV Ngi tht nghip Ngi lao ng hng tr cp tht nghip Ngi ngho Ngi cao tui
43 163
1.384.970.000 18
2.759.400 12.500.508 52.315.150
12.418.383 52.178.650
(Ngun: BHXH TP in Bin Ph)

* Chi tit thu BH tht nghip nm 2010. - S lao ng: 3.670 ngi. - Tng qu lng: 90.340.807.101 ng. - S phi thu: 1.848.737.854 ng. - S thu: 1.848.737.854 ng. Bng 3: Chi tit thu BH tht nghip nm 2010 S lao ng (ng) 441 284 42 2.903 Tng qu lng (ng) 9.760.463.400 4.480.787.831 531.981.100 75.566.216.970 S phi thu (ng) 196.889.542 91.761.385 21.864.764 1.538.330.891 - 88.728 S thu (ng) 196.889.542 91.761.385 21.864.764 1.538.330.891 -88.728
Loi hnh DNNN DNN QD HCSN trung ng HCSN TP Phng, x i tng 3%
(Ngun: BHXH TP in Bin Ph) 2.5. Cng tc xt duyt h s gii quyt chnh sch, ch i vi ngi lao ng. Nm 2008 BHXH TP in Bin Ph bt u thc hin ci cch hnh chnh theo c ch Mt ca. Trong qu trnh thc hin, c s ch o ca BHXH tnh in Bin cng vi tnh hnh thc tin ca Thnh ph, BHXH TP bc u xy dng qui trnh ci cch hnh chnh cho ph hp vi iu kin hon cnh ca mnh, va lm va tip tc tng kt rt kinh nghim tng bc hon thin. Ti c quan BHXH TP in Bin Ph thnh lp B phn Tip nhn v Qun l h s. Trong qu trnh qun l v x l h s cn b nghip v khng cn phi bn tm n khu tip n khch v nhn h s t chuyn tm vo khu x l h s, gii quyt ch theo phong cch chuyn mn ho
cao, tc phong lm vic tch cc, kt qu gii quyt nhanh chng, bn giao h s x l cho giao dch mt ca ng hn, to c nim tin i vi i tng th hng ch BHXH, BHYT v n v s dng lao ng. Ngi n giao dch, gii quyt ch chnh sch ti b phn Tip nhn v Qun l h s khng phi i li nhiu ln, khng mt thi gian tm cc phng nghip v (va mt thi gian, va mt m quan, trt t trong cng s). Tt c h s u c tr kt qu ng hn (i vi cc trng hp lm th tc di chuyn ch , di chuyn s BHXH, gii thiu gim nh y khoa, cp v sa th BHYT di 10 th u c gii quyt ngay trong bui lm vic). i vi nhng h s gii quyt ngay trong ngy, cn b phng giao dch Mt ca trc tip lin h vi cc b phn c lin quan thm nh, trnh lnh o duyt v tr kt qu. i vi h s c hn ngy, h s c t chc giao nhn vo cui ngy ti b phn Mt ca, c lp phiu giao nhn v m s theo di, cc b phn nghip v cn ca chc nng, thi gian lu x l , xc nhn cc ni dung lin quan, d tho quyt nh gii quyt hoc ph duyt h s trnh lnh o k tr kt qu v b phn Mt ca. Thi gian gii quyt cc ch BHXH c rt ngn: ch hu tr, TNL - BNN, 1 ln, t tut hn tr kt qu trong 10 ngy (trc y 30 ngy), c nhng h s hu tr, t tut, mt ln, sau khi bn giao cho phng nghip v 2 - 3 ngy c kt qu tr cho b phn Tip nhn - Qun l h s. 2.6. Cng tc chi tr cc ch BHXH cho ngi lao ng. Trn c s qui nh ca chnh sch, php lut Nh nc v cc vn bn hng dn ch o ca Ngnh, BHXH TP ch ng trin khai v hng dn cc n v s dng lao ng, ngi lao ng tham gia BHXH v thc hin cc ch BHXH cho ngi lao ng. Qu trnh thc hin xt duyt v chi tr cc ch BHXH cho ngi tham gia v ngi th hng u m bo ng quy nh, ng chnh sch ch v kp thi. Cng chi tr lun m bo ng i tng, s lng, kp thi. * Trong giai don 2007- 2010 BHXH TP in Bin Ph tin hnh xt duyt, thanh ton, chi tr cho cc i tng s tin 438.023.775.285 ng. Trong : - Chi BHXH do Ngn sch m bo l: 251.962.520.921 ng.
- Chi BHXH do Qu BHXH m bo l: 178.077.668.299 ng. + Chi ch tr cp m au: 1.888.478.436 ng. + Chi ch tr cp thai sn: 4.019.903.164 ng. + Chi ch tai nn lao ng, bnh ngh nghip: 1.459.367.787 ng. + Chi ch hu tr: 161.521.769.356 ng. + Chi ch t tut: 7.099.857.992 ng. + Chi ch tr cp ngh dng sc, phc hi sc khe: 620.587.125 ng. + Chi l ph chi: 417.605.439 ng. - Chi BHYT l: 7.587.258.897 ng. - Chi BHYT T nguyn l: 466.377.098 ng. Ring chi BHYT v BHYT t nguyn c p dng cho i tng c th BHYT n khm v cha bnh trn a bn thuc Trung tm y t Thnh ph in Bin Ph qun l. * Chi tit chi ch bo him x hi trong nm 2010. - Chi BHXH do ngn sch m bo: 88.824.585.732 ng. - Chi BHXH do Qu BHXH m bo: 56.810.776.735 ng. Trong : + Chi ch h tr cp m au - thai sn : 1.934.481.600 ng + Chi ch tr cp TNL, BNN: 447.467.787 ng. + Chi ch hu tr, t tut: 54.428.827.348 ng. - Chi BHYT t nguyn: 137.811.152 ng. 2.7. Cng tc qun l lu tr h s v BHXH. BHXH TP in Bin Ph cp nht thng tin, d kiu ngi tham gia BHXH phc v cho cng tc nghip v qun l thng qua h thng phn mm ca ngnh. BHXH TP in Bin Ph xy dng h thng m n v tham gia BHXH p dng trn a bn thnh ph theo hng dn ca BHXH Tnh in Bin v BHXH Vit Nam. M s ny c p dng thng nht trn h s, giy t, s sch....BHXH TP in Bin Ph khng nhng lu tr trn my tnh m cn lu tr vo cc ti ng h s v qun l, lu tr theo tng nm ca tng n v v giao cho b phn Mt ca chu trch nhim qun l.
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2.8. Cng tc gii quyt khiu ni t co v BHXH. Mc d cc cn b cng chc ca BHXH TP in Bin Ph c gng rt nhiu nhng do phm vi qun l rng cng vi s phc tp ca ngnh nn khng trnh khi nhng thiu st. Trong giai on 2007 - 2010 BHXH TP in Bin Ph nhn c 15 n khiu ni t cc i tng, khng c trng hp no gi n t co v khng c trng hp no gi n khiu ni ln 2; ng thi BHXH TP in Bin Ph cng tip nhn 145 trng hp gii quyt thc mc. ng trc nhng tnh hung BHXH TP in Bin Ph nhanh chng kim tra v kp thi gii quyt nhng n th khiu ni v thc mc ca cc i tng, m bo quyn li cho ngi tham gia BHXH.
22
CHNG III. NHN XT V KIN NGH

3.1. Nhn xt. 3.1.1. Mt lm c. - Trong qu trnh thc hin chc nng, nhim v c giao, BHXH TP in Bin Ph bm st cc quy nh ca Nh nc, cc vn bn hng dn ca ngnh v quy trnh, nghip v, ch chnh sch. Thc hin tt cng tc tham mu, lp d ton v thc hin qun l thu v s dng qun l qu BHXH. Kt qu thc hin ch tiu k hoch thu c giao hng nm c nhiu s c gng, BHXH TP in Bin Ph t v hon thnh ch tiu phi thu trong nm. - Cng tc cp s BHXH, th BHYT chnh xc, kp thi. - Chp hnh tt qui trnh nghip v trong qun l. Lun chuyn h s ti liu Cc b phn nghip v u thit lp y cc loi s sch theo ng qui nh ca ngnh. - Cng tc t chc chi tr lng hu, thanh ton ch BHXH nh m au, thai sn, tai nn lao ng - bnh ngh nghip kp thi, t tut ng chnh sch, ng ch Nh nc ban hnh. Gii quyt kp thi, ng qui nh cc quyn li cho cc i tng th hng cc ch , chnh sch BHXH, BHYT trn a bn. - Phi hp tt vi ngnh Y t trn a bn gii quyt quyn li cho i tng c th BHYT trn a bn khi i khm cha bnh. 3.1.2. Mt tn ti, hn ch. - Cng tc qun l thu BHXH , BHYT + Trong qu trnh lp d ton thu cha st, do vy cc nm u phi nhiu ln iu chnh k hoch. + Cng tc phi hp vi cc n v lin quan r sot, kim tra vic chp hnh v BHXH i vi cc doanh nghip, c bit l doanh nghip mi thnh lp trn a bn cha lm c nhiu, dn ti vic khai thc i tng mi cn hn ch, nhiu doanh nghip s dng lao ng cha tham gia y theo qui nh. + Tnh trng np chm tuy khng ln song cn xy ra tt c cc nm. - Cng tc khm cha bnh:
+ Mt s h s bnh n cn vi phm v th tc hnh chnh. Trong giai on 2007- 2010 c 18/60 bnh n c kim tra cn sai phm v th tc hnh chnh nh: thiu ch k ca bnh nhn trn vt t tiu hao, h s bnh n khi giao nhn khng c ch k ca ngi giao hoc ngi nhn. + Cng tc tip nhn thuc ca c s khm cha bnh trong qu trnh tip nhn thuc cha thc hin y cc qui nh cam kt trong hp ng cung ng thuc nh thiu phiu bo l, hn dng, phiu kim nghim l thuc, nhp thuc khng thi hn s dng cn li thep qui nh, thanh ton sai n gi mt mt hng vi s tin l 2.394.000 ng. 3.1.3. Nguyn nhn dn ti cc tn ti. - Trong nhng nm qua cc vn bn chnh sch lin quan v BHXH, BHYT, BH tht nghip, v tin lng v thu nhp lun lun thay i do tc ng nh hng dn nghip v hot ng ca nghnh, nht l vic xc nh k hoch thu - chi. - Trong qu trnh thc hin khai thc i tng np BHXH, BHYT, BH tht nghip cha phi hp thng xuyn vi cc ngnh chc nng ca thnh ph v ca tnh nm bt kp thi cc thng tin v cc i tng l doanh nghip mi thnh lp bt buc phi tham gia. - Nhn thc v chnh sch BHXH, BHYT, BH tht nghip ca mt s n v s dng lao ng v ngi lao ng trong doanh nghip cn hn ch v vy vic thc hin cha c nghim tc. - Cng tc tuyn truyn v cc ch chnh sch lin quan n BHXH, BHYT, BH tht nghip cha nhiu v cha su rng, mt khc trnh v thu nhp ca ngi lao ng trn a bn cn hn ch dn ti ngi lao ng cha tch cc, cha ch ng tham gia cc ch v BHXH. - Khi c s thay i v c ch, chnh sch ca Nh nc, ngun kinh ph cp b sung cho mt s n v s dng lao ng tham gia BHXH, BHYT cha c kp thi, mt s doanh nghip hot ng trong lnh vc xy dng kinh ph hot ng ph thuc vo ngun vn thnah ton cng trnh dn ti tnh trng chm np. 3.2. Kin ngh. * i vi BHXH TP in Bin Ph. - BHXH TP in Bin Ph trong qu trnh xy dng k hoch thu cn nm bt thm cc d bo bin ng chnh sch, ch c lin quan n hot
ng cu ngnh lp k hoch thu cho ph hp vi thc t tng nm nhm trnh iu chnh k hoch c giao nhiu ln trong nm. - y mnh hot ng thu BHXH trn c s thc hin mt cch c hiu qu s phi hp cht ch cc c quan qun l nh c quan Thu, S k hoch u t. nm y s lng n v v ngi lao ng phi tham gia BHXH, BHYT trn a bn nhm c bin php c th tip tc m rng hn na i tng tham gia BHXH, BHYT c bit l khu vc doanh nghip ngoi quc doanh - Cn y mnh hn na vic tuyn truyn ph bin chnh sch BHXH, BHYT trn bo i truyn hnh ca Thnh ph v ca Tnh. Xy dng k hoch gia cc c quan, t chc, cc phng x trn a bn thnh ph, BHXH Tnh in Bin v BHXH TP in Bin Ph trong hot ng thng tin, tuyn truyn chnh sch BHXH c bit l BHXH t nguyn mi ngi dn hiu r hn v chnh sch BHXH t nguyn t tng s ngi tham gia BHXH. Hot ng tuyn truyn cn c nhiu hnh thc ph hp vi ngi dn hn nh i vi ng bo dn tc cn thng qua cc trng bn hay cn b tuyn truyn nn l ngi bit ting dn tc t hiu qu tuyn truyn c nng cao hn. - Tng cng cng tc phi hp vi cc ngnh chc nng ca Thnh ph v ca Tnh trong vic nm bt cc thng tin v tnh hnh bin ng i tng tham gia BHXH, BHYT qun l tt hn i tng tham gia BHXH, BHYT v phc v tt hn cho cng tc thu. - Nng cao hiu qu cng tc kim tra v gii quyt n th khiu ni t co ca cng dn, thc hin tt qui ch dn ch trong hot ng ca c quan, on kt ni b kin ton b my, b tr, sp xp i ng cn b cng chc m bo ph hp vi nng lc trnh , p ng tt yu cu nhim v c giao. - Tip tc y mnh thc hin ci cch hnh chnh, chuyn i tc phong lm vic t hnh chnh sang phc v. Thc hin tt m hnh mt ca lin thng trong vic gii quyt quyn li cho ngi th hng cc ch BHXH, BHYT. * i vi Trung tm Y t Thnh ph. - C trch nhim thu hi s tin thanh ton sai n thuc 2.394.000 ng np vo Ngn sch Nh nc.
- Tng cng u t c s vt cht v trang thit b y t cho cc c s khm cha bnh p ng nhu cu khm cha bnh ca ngi dn. - Thc hin y cc th tc hnh chnh v h s khm cha bnh v cc ni dung cam kt trong hp ng cung ng thuc. * Kin ngh vi y ban Nhn dn Tnh in Bin. - Ch o cc ngnh chc nng nh: S Lao ng - Thng binh v X hi, S K hoch u t v cc c quan lin quan khc cng phi hp vi c quan BHXH trong cng tc kim tra, gim st vic thc hin chnh sch BHXH, BHYT trn a bn thnh ph c bit l m bo quyn li cho ngi lao ng trong cc doanh nghip. - Vic u thu cung ng thuc cho cc c s y t cng lp cn c thnh phn ca ngnh BHXH tham gia kim sot gi thuc v hin nay lng thuc tiu dng trong cc c s y t cng lp ch yu c thanh ton t ngun Qu BHYT do BHXH chi tr.
26
PHN HAI: CNG TC THU BO HIM X HI BT BUC TI BO HIM X HI TP IN BIN PH TNH IN BIN GIAI ON 2007-2010. THC TRNG V GII PHP.
27
CHNG I: C S L LUN CHUNG V BHXH V CNG TC THU BHXH

1.1.Khi qut chung v Bo him x hi ti Vit Nam. 1.1.1. Khi nim v Bo him x hi. Cuc sng ca con ngi l mt qu trnh tn ti, pht trin. Trong qu trnh sn xut, kinh doanh cng nh trong i sng x hi khng phi lc no con ngi cng gp thun li, m bo thu nhp v y iu kin sng. Tri li cn gp rt nhiu kh khn, bt li mang tnh ngu nhin hay ch quan lm gim hay mt thu nhp hay cc iu kin sng khc nh tai nn lao ng, m au, mt ngi nui dng, tui gi, b suy gim kh nng lao ngTrong nhng trng hp h khng c thu nhp, h c th khng c c kh nng t phc v chnh bn thn mnh nhng cc nhu cu trong cuc sng vn phi p ng. Thm ch, cc chi ph hng ngy cn gia tng hn v phn dch v y t, chm sc bn thn, bi dng sc khe, nui con nh, tm vic miV vy m bo i sng ca ngi lao ng v gia nh h, m bo an ton x hi, b p mt phn thu nhp cho ngi lao ng v gia nh h khi h gp phi bin c, ri ro lm gim hoc mt i kh nng lao ng, mt vic lm c nhiu gii php c a ra. Bc u ch l s cu mang, m bc ln nhau trong nhng cng ng nh l trn c s gia nh, h tc, a phng hoc tn gio; hoc cng c th l s gip ca cc c nhn t chc c kh nng. Sau ny khi kinh t pht trin hn, con ngi s dng nhng bin php ch ng, tch cc hn l bin php d phng nh dnh dm, tit kim, song i vi nhng ri ro ln nh tai nn, dch bnh, tht nghip th hnh thc ny li km hiu qu. Vi vic qui nh trch nhim ca ngi s dng lao ng kt hp vi d phng c nhn v tng tr cng ng ngi lao ng, c s t chc, qun l ca Nh nc l bin php hiu qu khc phc hu qu ca cc ri ro trong cuc sng, c x hi la chn v ngy cng pht trin rng ri. chnh l hnh thc BHXH. * Theo ILO. Trn bnh din quc t, khi nim chung ca ILO v An sinh x hi ( trong Cng c 102,1952) cng c s dng trong lnh vc BHXH. Theo BHXH c th hiu khi qut l s bo v ca x hi i vi cc thnh vin ca mnh thng qua cc bin php cng cng, nhm chng li cc kh khn v
kinh t, x hi do b ngng hoc b gim thu nhp, gy ra bi m au,thai sn, tai nn lao ng, tht nghip, thng tt, tui gi v cht; ng thi m bo cc chm sc y t v tr cp cho cc gia nh ng con. Khi s dng khi nim ny trong lnh vc BHXH cn lu nhng vn sau: + Cc trng hp bo him c cc nc la chn thng l mt trong s cc vn c nu trn khng phi tt c. + i tng c bo v bi h thng BHXH thng l nhng ngi lao ng v thn nhn ca h, khng phi l tt c cc thnh vin ca x hi ni chung. + Bin php cng cng c s dng trong BHXH thng thng l bin php lp qu chuyn dng, t s ng gp ca ngi lao ng v ngi s dng lao ng, hu nh khng bao hm s chu cp t ngn sch nh nc hoc t cc qu x hi. * BHXH theo ngha rng. Cc ri ro c BHXH quan tm lun l nhng ri ro lin quan n thu nhp trong lao ng hoc cc chi ph phi trang tri t thu nhp . Nh vy nu cn c vo mc ch x hi ca bo him th BHXH l hnh thc bo him thu nhp v cung cp cc dch v vic lm, chm sc y t thit yu cho ngi lao ng v mt s thnh vin gia nh h trong cc trng hp m au, thai sn, tai nn ngh nghip, tn tt, hu tr, t tut, tht nghip trn c s ng qu ca ngi tham gia, gp phn m bo n nh i sng cho h v an ton x hi. Khi nim ny nhm xc nh tnh x hi, tnh phi li nhun ca hnh thc BHXH. 1.1.2. Vai tr ca BHXH trong i sng kinh t, x hi. * i vi ngi lao ng: Mc ch ch yu ca BHXH l m bo thay th hoc m bo mt phn thu nhp cho ngi lao ng v gia nh h khi h gp kh khn trong cuc sng lm gim hoc mt thu nhp, V vy, BHXH c vai tr to ln i vi ngi lao ng. Trc ht, l iu kin cho ngi lao ng c cng ng tng tr khi m au, tai nn ng thi BHXH cng l c hi mi ngi thc hin trch nhim tng tr cho nhng kh khn ca nhng thnh vin khc.
T cc ri ro trong lao ng sn xut v trong i sng ca ngi lao ng c khng ch, khc phc hu qu mc cn thit. Tham gia BHXH cn gip cho ngi lao ng nng cao hiu qu trong chi dng c nhn, gip h tit kim nhng khon nh u n c ngun d phng cn thit chi dng khi ht tui lao ng, mt sc lao ng. khng chi l s h tr v vt cht m cn l ngun ng vin v tinh thn to ln i vi mi c nhn khi khng may gp ri ro, lm cho h n nh v tm l * i vi t chc s dng lao ng. BHXH gip cho cc t chc s dng lao ng n nh hot ng sn xut kinh doanh thng qua vic phn phi cc chi ph cho ngi lao ng mt cch hp l. Nu khng c BHXH, cc t chc s dng lao ng tr tin bo him cng vi tin lng hng thng ngi lao ng t lo th ngun tin ny c th b s dng vo nhng mc ch khc. n khi khng may ngi lao ng gp rui ro nh m au, tai nn lao ng, tui gikhng c ngun thu nhp.. i sng ca h b nh hng th s nh hng n quan h lao ng v cht lng lao ng. Qua vic phn phi chi ph cho ngi lao ng hp l, BHXH gp phn lm cho lc lng lao ng trong mi n v n nh, sn xut kinh doanh c lin tc, hiu qu, cc bn ca quan h lao ng c gn b vi nhau hn. BHXH to iu kin ngi s dng lao ng c trch nhim vi ngi lao ng. Nu khng t chc BHXH th nhiu khi v nhng khon li trc mt m ngi s dng lao ng khng thc hin y quyn li cho ngi lao ng. BHXH lm cho quan h lao ng c tnh nhn vn su sc. BHXH cn gip cho n v s dng lao ng n nh ngun chi ngay c khi ri ro ln xy ra th cng khng lm vo tnh trng n nn hay ph sn. * i vi x hi: To ra c ch chia s ri ro, nng cao tnh cng ng x hi, cng c truyn thng on kt gn b gia cc thnh vin trong x hi. Thng qua BHXH, nhng ri ro trong i sng ca ngi lao ng c dn tri theo nhiu chiu, to ra kh nng gii quyt an ton nht vi chi ph thp nht. BHXH cn l c s pht trin cc b phn an sinh x hi khc. Nh nc thng cn c vo mc bao ph ca chnh sch BHXH xc nh nhng i tng cn gp kh khn, cn cng ng chia s nhng cha c tham gia BHXH thit k nhng mng li ca An sinh x hi khc nh cu
tr x hi, tr cp x hiTrn c s BHXH l cn c nh gi trnh qun l ri ro ca tng quc gia v mc an sinh x hi t c trong mi nc. BHXH cn phn nh trnh pht trin kinh t, x hi ca mi quc gia, nng cao trnh vn ha ca cng ng. Hot ng BHXH cng gp phn vo vic huy ng vn u t, lm cho th trng ti chnh phong ph v kinh t x hi pht trin. 1.1.3. Chc nng ca BHXH. * BHXH bo m b p hoc thay th mt phn thu nhp cho ngi lao ng. y l chc nng c bn ca BHXH c xc nh trn c s i tng ca BHXH l thu nhp ca ngi lao ng. Khi mc thu nhp c bo him ca ngi lao ng trong qu trnh lao ng b gim hay b mt v m au, thai sn, tai nn ngh nghip, tht nghip, tui gis l cn c ngi lao ng hng BHXH. Php lut BHXH thng qui nh nu ngi lao ng thc hin y ngha v ng gp th h c quyn c nhn tr cp khi ri ro trong phm vi bo him pht sinh, lm gim hoc mt thu nhp ca h. *BHXH phn phi li thu nhp gia nhng ngi lao ng. Trn c s i tng ca BHXH l thu nhp ca ngi lao ng m BHXH xc nh chc nng phn phi li thu nhp gia h. thc hin hnh thc bo him ny, ngi lao ng v ngi s dng lao ng phi ng mt t l nh trong tng quan vi thu nhp ca ngi lao ng vo mt qu chung. V nguyn tc, ngun ny m bo thu nhp cho mi ngi tham gia bo him, nu h gp ri ro, phi ngh vic. Song, thc t, ch mt s t ngi lao ng gp ri ro thc s c qu chi tr. Thng qua , BHXH thc hin chc nng phn phi li thu nhp gia nhng ngi may mn, t gp ri ro cho nhng ngi khng may b ri ro trong cuc sng. c th l s phn phi thu nhp gia nhng ngi khe mnh cho nhng ngi b m au, tai nn; c th l s phn phi gia thi k tr trung khe mnh cho thi k gi yu trong cuc i ca mi ngi. * BHXH gp phn kch thch nng cao nng sut lao ng c nhn v nng sut lao ng x hi. Khi khe mnh tham gia lao ng sn xut, ngi lao ng c ngi ch tr tin lng hoc tin cng. Khi b m au, thai sn, tai nn lao ng,
tui gi hoc khng may b cht c BHXH tr cp thay th ngun thu nhp b gim hoc b mt, nh cuc sng ca bn thn ngi lao ng v gia nh h lun c m bo n nh. Qua BHXH gip ngi lao ng lun yn tm, gn b tn tnh vi cng vic, vi ni lm vic, tch cc lao ng sn xut, nng cao nng sut lao ng v hiu qu kinh t; ng thi nhng chi ph ca ngi s dng lao ng cho nhng ri ro trong s dng lao ng cng c n nh, c th d liu hch ton c t gip nh u t yn tm sn xut, khng b ph sn khi c ri ro xy ra. * BHXH gp phn thu ht lao ng, hnh thnh v pht trin th trng lao ng, gn b cc li ch ngi lao ng, ngi s dng lao ng v li ch x hi. Thc t, y khng phi l mc ch chnh ca BHXH nhng trong qu trnh tn ti, BHXH gp phn thu ht lao ng trong phm vi m n bao ph. Ngi lao ng thng c nhu cu c lm vic trong phm vi thc hin BHXH bt buc i sng c n nh. Qua c th thu ht cc lao ng tt trong x hi vo khu vc thuc phm vi no him. Trong phm vi c BHXH, ngi lao ng c th dch chuyn quan h lao ng t ni d tha lao ng n ni ang thiu lao ng, t n v ny n n v khcv chnh l yu t to nn th trng lao ng. Trong thc t tn ti, BHXH cn thc hin chc nng iu ha mu thun v tin lng, tin cng, thi gian lao ng gia ch v th lm cho cc bn c trch nhim vi nhau hn. T hai bn gn b li ch vi nhau, hp tc, pht trin cng c li. i vi Nh nc v x hi, chi ph cho BHXH l cch thc phi chi tr t nht nhng li hiu qu nht v c th gii quyt c kh khn v i sng cho ngi lao ng v gia nh h, gp phn lm cho sn xut n nh, kinh t, chnh tr v x hi c pht trin v an ton hn. 1.1.4. Cc ch BHXH: Cc ch BHXH l cc trng hp c bo him do Nh nc qui nh cho ngi hng bo him, theo cc mc hng v thi gian hng khc nhau, khi c iu kin bo him pht sinh. Cng nh vic xc nh i tng tham gia, vic xc nh cc ch BHXH cng ty thuc vo nhu cu tham gia bo him v trnh qun l ri ro ca tng nc. Ti Vit Nam, ch BHXH c qui dnh ti iu 4 Lut BHXH 2007
- BHXH bt buc gm 5 ch : m au, thai sn, tai nn lao ngbnh ngh nghip, hu tr, t tut. - BHXH t nguyn bao gm cc ch : Hu tr, t tut. - bo him tht nghip bao gm cc ch sau: Tr cp tht nghip, h tr hc ngh, h tr tm vic lm. 1.2. Khi qut chung v cng tc thu Bo him x hi. 1.2.1. Khi nim v thu BHXH. Thu BHXH l vic Nh nc dng quyn lc ca mnh bt buc cc i tng tham gia phi ng BHXH theo mc ph qui nh hoc cho php nhng i tng t nguyn tham gia c la chn mc ng v phng thc ng ph hp vi thu nhp ca mnh. Trn c s hnh thnh mt qu tin t tp trung nhm m bo cho vic chi tr cc ch BHXH v hot ng ca t chc s nghip BHXH. 1.2.2. Vai tr ca cng tc thu BHXH. Qu BHXH hin ang c thc hin nhm t mc tiu l mt cng qu c lp vi ngn sch nh nc, nhm m bo v ti chnh chi tr cc ch BHXH cho ngi lao ng. V th cng tc thu BHXH ngy cng tr thnh khu quan trng v quyt nh n s tn ti v pht trin ca vic thc hin chnh sch BHXH. - Cng tc thu BHXH l mt hot ng thng xuyn v a dng ca ngnh BHXH nhm m bo ngun qu ti chnh BHXH t c tp trung thng nht.Thu ng gp BHXH l hot ng ca cc c quan BHXH t Trung ng n a phng cng vi s phi hp ca cc ban ngnh chc nng trn c s quy nh ca php lut v thc hin chnh sch BHXH nhm to ra ngun ti chnh tp trung t vic ng gp ca cc bn tham gia BHXH. ng thi trnh c tnh trng n ng BHXH t cc c quan n v, t ngi tham gia BHXH. Qua , m bo s cng bng trong vic thc hin v trin khai chnh sch BHXH ni chung v gia nhng ngi tham gia BHXH ni ring. - Thu BHXH c vai tr nh mt iu kin cn v trong qu trnh to lp cng thc hin chnh sch BHXH, chnh sch c din ra thun li. Bi y l u vo, l ngun hnh thnh c bn nht trong qu trnh to lp qu BHXH. ng thi y cng l khu bt buc i vi ngi tham gia BHXH thc hin ngha v ca mnh, do vy thu BHXH i hi chnh xc
cao, thc hin thng xuyn lin tc, ko di trong nhiu nm, v c s bin ng v mc ng cng nh s ngi tham gia. - Cng tc thu BHXH va m bo cho qu BHXH c tp trung v mt mi va ng vai tr nh mt cng c thanh kim tra s lng ngi tham gia BHXH bin i tng khi lao ng c quan, tng n v a phng hoc trn ton quc. Bi cng tc thu i hi c t chc tp trung thng nht c s rng buc cht ch t trn xung di. Hn na, hot ng thu BHXH lin quan n quyn v ngha v ca c mt i ngi,c tnh k tha cho nn cng tc thu BHXH c vai tr ht sc quan trng v rt cn thit trong vic thc hin chnh sch BHXH. Bi y l khu u tin gip cho chnh sch BHXH thc hin c cc chc nng cng nh bn cht ca mnh. - Hot ng ca cng tc thu BHXH hin ti nh hng trc tip n cng tc chi v qu trnh thc hin chnh sch BHXH trong tng lai. Do BHXH cng nh cc loi hnh bo him khc u da trn c s nguyn tc c ng c hng BHXH t ra yu cu quy nh i vi cng tc thu np BHXH. Nu khng thu c BHXH th qu BHXH khng c ngun chi tr cho cc ch BHXH cho ngi lao ng. Vy hot ng thu BHXH nh hng trc tip n cng tc chi v qu trnh thc hin chnh sch BHXH. Do , thc hin cng tc thu BHXH ng mt vai tr quyt nh, then cht trong qu trnh m bo n nh cho cuc sng ca ngi lao ng cng nh cc n v doanh nghip c hot ng bnh thng. 1.2.3. Nguyn tc thu BHXH. Cn c vo php lut v cc vn bn di lut th nguyn tc thu BHXH phi m bo ng i tng, ng mc thu, ng thi phi m bo cng bng gia cc n v tham gia BHXH. Mun vy cn phi qun trit nhng vn sau y: - Mc ng BHXH ca cc c quan doanh nghip cn da trn qu lng ca n v, qu lng ny bao gm ton b lng cng v cc khon ph cp vo lng, ng thi qu ny phi chi tr cho tt c cc i tng tham gia ng gp BHXH. - Quyt ton thu BHXH thng vo cui nm nhng trong nm s ngi tham gia v s n v tham gia BHXH lun bin ng, v vy khi quyt ton phi cn c vo s liu thc t pht sinh ch khng tnh vo mc bnh qun.
- Thu BHXH phi mang tnh trc tip, hn ch ti a hin tng khon thu hng hoa hng. - V nguyn tc, c quan BHXH phi quyt ton tng thng, tng qu, tng nm nhng n cui nm quyt ton, tt c cc s thu phi khp vi nhau v phi thc s cn i gia ngui lao ng, ngui s dng lao ng, loi hnh doanh nghip, loi hnh thu. Ngoi vic thu ng ca ngi lao ng v ngi s dng lao ng, BHXH cn phi lp k hoch v lp d ton trc phn ngn sch Nh nc cp b vo u thng, u qu, u nm, sau mi c quyt ton. Phn li trong hot ng u t qu BHXH nhn ri, v nguyn tc phi c b p vo qu BHXH bo ton v tng trng ngun qu, phn trch ra chi cho cc mc ch khc nh chi cho khen thng, chi qun l v nhng khon chi khc theo quy nh ca php lut. Cc khon ti tr ca cc t chc, qu t thin, c bit l cc khon n ca ngi tham gia phi c hch ton ring, cc khon n i c phi tnh ti li sut. 1.2.4. Ni dung cng tc thu BHXH 1.2.4.1 i tng thu BHXH a) Ngi lao ng tham gia BHXH Ngi lao ng tham gia BHXH tu theo loi hnh BHXH do Chnh ph quy nh p dng trong tng thi k. * Ngi lao ng tham gia hnh thc BHXH bt buc: Theo quy nh ti iu 2-Ngh nh s 152/2006/N-CP ngy 22/12/2006 v Thng t s 03/2007/ TT-BLTBXH ngy 30/01/2007, i tng tham gia BHXH bt buc c quy nh nh sau: Ngi L tham gia BHXH bt buc l cng dn Vit Nam, bao gm: + Cn b, cng chc, vin chc theo quy nh ca php lut v cn b, cng chc; + Ngi lm vic theo HL c thi hn t 3 thng tr ln v HL khng xc nh thi hn theo quy nh ca php lut v L; + Ngi L, x vin, k c cn b qun l lm vic v hng tin cng theo HL t 3 thng tr ln trong HTX, Lin hip HTX thnh lp, hot ng theo Lut HTX; + Cng nhn quc phng, cng nhn cng an lm vic trong cc doanh nghip thuc LLVT;
+ NL theo quy nh ni trn c c i hc, thc tp, cng tc trong v ngoi nc m vn hng tin lng hoc tin cng trong nc; + NL tham gia BHXH bt buc m cha nhn BHXH 1 ln trc khi i lm vic c thi hn nc ngoi theo quy nh ca php lut v NL Vit Nam i lm vic nc ngoi theo hp ng. Bao gm: Hp ng vi t chc s nghip, doanh nghip c php hot ng dch v a ngi L i lm vic nc ngoi, doanh nghip a L i lm vic nc ngoi di hnh thc thc tp, nng cao tay ngh v doanh nghip u t ra nc ngoi c a ngi L i lm vic nc ngoi; Hp ng vi doanh nghip Vit Nam trng thu, nhn thu cng trnh nc ngoi; Hp ng c nhn. * i vi qun nhn, cng an nhn dn v ngi lm cng tc c yu hng lng nh i vi qun nhn, cng an nhn dn, c quy nh ti Ngh nh s 68/2007/N-CP ngy 19/4/2007 nh sau: + Ngi lao ng thuc din hng lng, bao gm: S quan, qun nhn chuyn nghip qun i nhn dn; S quan, h s quan nghip v v s quan, h s quan chuyn mn k thut Cng an nhn dn; Ngi lm cng tc c yu hng lng nh i vi qun nhn, cng an nhn dn; + Ngi lao ng thuc din hng tr cp, bao gm: H s quan, binh s qun i nhn dn; H s quan, chin s Cng an nhn dn. * Ngi lao ng tham gia hnh thc BHXH t nguyn: l nhng cng dn Vit Nam, trong tui lao ng khng thuc i tng p dng BHXH bt buc. b) Ngi s dng lao ng tham gia BHXH bt buc, bao gm: + Doanh nghip thnh lp, hot ng theo Lut doanh nghip; + Cc Cng ty Nh nc thnh lp theo Lut doanh nghip Nh nc ang trong thi gian chuyn i thnh Cng ty Trch nhim hu hn hoc Cng ty C phn theo Lut doanh nghip; + C quan nh nc, n v s nghip ca Nh nc;
+ T chc chnh tr, t chc chnh tr XH, t chc chnh tr XH ngh nghip, t chc XH ngh nghip, t chc XH khc; + T chc, n v hot ng theo quy nh ca php lut; + C s ngoi cng lp hot ng trong cc lnh vc: gio dc - o to; y t; vn ho; Th dc th thao; khoa hc v cng ngh; mi trng; x hi; dn s, gia nh, bo v chm sc tr em v cc ngnh s nghip khc; + Hp tc x, Lin hip HTX thnh lp, hot ng theo Lut HTX; + H kinh doanh c th, t hp tc, t chc khc v c nhn c thu mn, s dng v tr cng cho ngi L theo quy nh ca php lut L; + C quan, t chc, c nhn nc ngoi, t chc quc t hot ng trn lnh th Vit Nam c s dng L l ngi Vit Nam, tr trng hp iu c quc t m nc Cng ha x hi ch ngha VIt Nam k kt hoc tham gia c quy nh khc. * Ngi s dng lao ng tham gia BHXH bt buc i vi qun nhn, cng an nhn dn, ngi lm cng tc c yu, bao gm: Cc c quan, n v thuc B Quc phng, B Cng an, Ban C yu Chnh ph; C quan, t chc khc s dng ngi lm cng tc c yu; Doanh nghip thuc B Quc phng, B Cng an v Ban C yu Chnh ph. 1.2.4.2. Phng thc thu BHXH Hin nay, cng tc thu ng gp BHXH bao gm 2 phng php thu np BHXH sau: * Phng php thu trc tip y l phng thc thng c p dng i vi ngi lao ng lm vic t do t nguyn tham gia BHXH v nhng ngi lao ng khng c ch s dng lao ng. Phng php ny do cn b v b phn chuyn trch ca c quan BHXH trc tip thu ng gp BHXH t ngi tham gia BHXH. Ngi lao ng tham gia ng BHXH s cam kt ng gp BHXH bng nhiu hnh thc khc nhau nh tin mt, sc hay chuyn khon ngn hng. Do thanh ton bng tin mt rt d xy ra hin tng trc li bo him. Nn nu thanh ton bng tin mt th c quan BHXH cn phi m bo sao cho th tc thanh ton trnh c hin tng gian ln ni b v lm dng qu, ng lo gia nhn vin thu np BHXH vi ngi tham gia BHXH ng gp.
Phng php thu gin tip * Phng php thu gin tip: Phng php ny c p dng rt ph bin, thng qua h thng cc i l thu BHXH. i l ca c quan BHXH gm c: ch s dng lao ng, bu in, ngn hng, cc c quan t chc, on th qun chng trong huyn, x phng(gi chung l n v thu). Theo iu 37 Ngh nh s 12/CP ngy 26/1/1995 quy nh hng thng ngi s dng lao ng c trch nhim ng BHXH theo quy nh ti khon 2 iu 36 ca Ngh nh 12/CP ngy 26/1/1995 v trch tin lng ca tng s ngi lao ng theo quy nh ti khon 2 iu 36 ca Ngh nh ny ng cng mt lc vo qu BHXH. Tin lng thng cn c ng BHXH gm c lng theo ngch bc, chc v hp ng v cc khon ph cp. 1.2.4.3 Quy trnh thu - np BHXH a) Phn cp qun l thu trong h thng BHXH Vit Nam. * BHXH Vit Nam Ch o, hng dn v kim tra tnh hnh thc hin cng tc qun l thu, cp s BHXH, th BHYT trong ton ngnh bao gm c BHXH B Quc phng, B Cng an v Ban C yu Chnh ph. Xc nh mc li sut bnh qun trong nm ca hot ng u t qu BHXH v thng bo cho BHXH tnh. * BHXH tnh - Cn c tnh hnh thc t ca a phng phn cp qun l thu BHXH, BHYT cho ph hp vi chc nng, nhim v. - Xy dng qun l c s d liu lin quan n ngi lao ng tham gia BHXH, BHYT trn a bn tnh. - Xy dng k hoch v hng dn, kim tr tnh hnh thc hin cng tc thu v cp s BHXH, th BHYT theo phn cp qun l v quyt ton s tin thu BHXH, BHYT i vi BHXH Huyn theo nh k qu, 6 thng, nm v lp bin bn thm nh s liu thu BHXH, BHYT bt buc ( mu s 12 TBH). * BHXH huyn T chc, hng dn thc hin thu BHXH, BHYT; cp s BHXH, th BHYT i vi ngi s dng lao ng v ngi lao ng theo phn cp qun l. * BHXH B quc phng, B cng an, Ban c yu Chnh ph.
Trc tip thu BHXH, cp s BHXH i vi ngi lao ng do B Quc phng, B Cng an, v Ban C yu Chnh ph qun l; xy dng k khoch thu v bo co quyt ton thu BHXH, cp s BHXH hng nm vi c quan BHXH Vit Nam. b) Lp v giao k hoch thu hng nm. * BHXH huyn. Cn c tnh hnh thc hin nm trc v kh nng m rng ngi lao ng tham gia BHXH, BHYT trn a bn, lp 2 bn k hoch thu BHXH, B HYT bt buc nm sau (mu 13 - TBH), gi 01 bn n BHXH Tnh trc ngy 05 11 hng nm. * BHXH tnh. - Lp 02 bn d ton thu BHXH, BHYT i vi ngi s dng lao ng do Tnh qun l, ng thi tng hp ton Tnh, lp 02 bn k hoch thu BHXH, BHYT bt buc nm sau (mu 13 TBH), gi BHXH Vit Nam 01 bn trc ngy 15 11 hng nm. - Cn c d ton thu ca BHXH Vit Nam, tin hnh phn b d ton thu BHXH, BHYT cho cc n v trc thuc BHXH Tnh v BHXH huyn trc ngy 20 01 hng nm. * BHXH B quc phng, B cng an, Ban c yu Chnh ph. Lp k hoch thu BHXH gi BHXH Vit Nam trc ngy 15 11 hng nm. *BHXH Vit Nam. Cn c tnh hnh thc hin k hoach nm trc v kh nng pht trin lao ng nm sau ca cc a phng, tng hp, lp v giao d ton thu BHXH, BHYT cho BHXH Tnh v BHXH B Quc phng, B Cng an, Ban C yu Chnh ph trc ngy 10 01 hng nm. c) Qun l tin thu. BHXH Tnh v BHXH Huyn khng c s dng tin thu BHXH, BHYT vo bt c mc ch g (trng hp c bit phi c Tng Gim c BHXH Vit Nam chp thun bng vn bn). Hng qu BHXH Tnh ( phng k hoch Ti chnh) v BHXH Huyn c trch nhim quyt ton s tin 2% n v c gi li, xc nh s tin chnh lch tha, thiu; ng thi gi thng bo quyt ton cho phng thu hoc
b phn thu thc hin vic thu kp thi s tin ngi s dng lao ng cha chi ht vo thng u ca qu sau. BHXH Vit Nam thm nh s thu BHXH, BHYT nh k 06 thng hoc hng nm i vi BHXH Tnh, BHXH thuc B Quc phng, B Cng an, Ban C yu Chnh ph. d) Thng tin bo co thu. BHXH Tnh, Huyn: M s chi tit thu BHXH, BHYT bt buc (mu s 07 TBH ); thc hin ghi s BHXH theo hng dn s dng biu mu. BHXH Tnh, Huyn: Thc hin ch bo co tnh hnh thu BHXH, BHYT bt buc (mu s 09, 10, 11 - TBH); nh k thng, qu, nm nh sau: + BHXH Huyn: Bo co thng trc ngy 22 hng thng, bo co qu trc ngy 20 thng u ca qu sau. + BHXH Tnh: Bo co thng trc ngy 25 hng thng, bo co qu trc ngy cui thng ca thng u qu sau. BHXH B Quc phng, B Cng an, Ban C yu Chnh ph: thc hin thu BHXH 06 thng u nm trc ngy 30 07 v bo co nm trc ngy 15 02 nm sau. e) Qun l h s ti liu thu. BHXH Tnh, Huyn: Cp nht thng tin, d liu ca ngi thm gia BHXH, BHYT phc v kp thi cho cng tc nghip v v qun l. BHXH Tnh: Xy dng h thng m s n v tham gia BHXH, p dng trong a bn Tnh theo hng dn ca BHXH VIt Nam. M s tham gia BHXH cp cho n v ng k tham gia BHXH c s dng thng nht trn h s, giy t, s sch v bo co nghip v. BHXH cc cp: T chc phn loi, lu tr v bo qun h s, ti liu thu BHXH, BHYT m bo khoa hc thun tin khai thc, s dng. Thc hin ng dng cng ngh thng tin qun l ngi tham gia BHXH, BHYT, cp s BHXH, th BHYT cho ngi tham gia BHXH, BHYT bt buc. 1.2.5. Cc yu t nh hng n cng tc thu BHXH. - Chnh sch tin lng: Gia chnh sch tin lng v chnh sch BHXH ni chung v cng tc thu BHXH ni ring c mi quan h rt cht ch vi nhau, chnh sch tin lng l tin v c s cho vic thc hin chnh sch BHXH, iu ny cng c bit ng vi trng hp ca Vit Nam, bi v c s tnh ton mc ng v hng BHXH ca chng ta hin nay l ph
thuc vo tin lng ti thiu do Nh nc quy nh. Nh vy, khi Nh nc nng lng ti thiu ln iu cng ng ngha vi vic mc ng BHXH cng tng ln v ng nhin s thu BHXH cng tng ln. - Lc lng lao ng: Ngi lao ng l i tng tham gia BHXH, h l nhng ngi trong tui lao ng, l nhng ngi trc tip to ra ca ci cho x hi. Nh vy nu mt quc gia c dn s "gi" tc l s ngi trong tui lao ng chim t l thp trong tng dn s s dn n vic mt cn i qu BHXH bi v s ngi tham gia ng gp vo qu ngy cng t trong khi s ngi hng cc ch BHXH c bit l ch hu tr ngy cng tng. - Tc tng trng ca nn kinh t v thu nhp bnh qun u ngi. Tc tng trng kinh t ca mt quc gia phn nh kh nng tit kim, tiu dng v u t ca Nh nc, v th nu mt quc gia c tc tng trng kinh t cao v n nh th chc chn i sng ca ngi dn s cao dn ln, tnh hnh sn xut kinh doanh ca cc doanh nghip gp nhiu thun li v th cc ch doanh nghip cng sn sng tham gia BHXH cho ngi lao ng, t lm gim tnh trng trn trnh trch nhim tham gia BHXH cho ngi lao ng ca cc ch doanh nghip.
41
CHNG II: THC TRNG CNG TC THU BHXH BT BUC TI BHXH TP IN BIN PH - TNH IN BIN GIAI ON 2007-2010.
2.1. Tnh hnh tham gia BHXH bt buc ti BHXH TP in Bin Ph giai on 2007-2010. BHXH l chnh sch an sinh x hi c ng, Nh nc ta c bit quan tm l mt tr ct v an sinh x hi cho ngi lao ng.Vic tham gia BHXH l ngha v v quyn li ca cc n v s dng lao ng nhm thc hin quyn li cho ngi lao ng theo qui nh ca B lut Lao ng. S lng i tng tham gia BHXH l nhn t c bn quyt nh s tin thu BHXH thc t. T vic qun l i tng tham gia BHXH l mt vn quan trng ca nghip v thu BHXH. y l c s hnh thnh ngun thu cng l th hin vai tr ca BHXH trong vic bo v quyn li cho ngi lao ng. Trong 5 nm t 2006 -2010, s n v, s ngi lao ng tham gia ng BHXH bt buc ti BHXH TP in Bin Ph lin tc tng ln, nm sau cao hn nm trc. C th nh sau: a) S n v v s lao ng tham gia BHXH bt buc giai on 2007-2010. Bng 4: S n v v s lao ng tham gia BHXH bt buc giai on 2007-2010. S n v Nm S n v tham gia 172 181 198 219 S n v thuc din tham gia 174 187 201 226 S ngi (ngi) S ngi tham gia 4.304 4.489 4.591 4.711 S ngi thuc din tham gia 4.320 4.510 4.624 4.736
2007 2008 2009 2010
(Ngun: BHXH TP in Bin Ph) + Nhn xt: Qua bng s liu trn ta c th thy trong giai on 2007 -2010, s n v v s ngi tham gia BHXH bt buc u tng:
+ S n v tham gia BHXH bt buc ti BHXH TP in Bin Ph tng t 172 n v ( nm 2007) ln 219 n v ( nm 2010), tng 47 n v ( tng ng vi tng 1.27 ln). + S ngi tham gia BHXH bt buc tng t 4.304 ngi (nm 2007) ln 4.711 ngi (nm 2010), tng 407 ngi ( tng ng vi tng 1.09 ln). Trong s ngi tham gia BHXH bt buc tng nhanh nht l nm 2008 tng 185 ngi. C c nhng kt qu trn l do: S n lc ht mnh ca cn b, cng chc vin chc BHXH TP in Bin Ph trong cng tc qun l cng nh gii quyt ch cho cc i tng tham gia BHXH. Song song vi vic gii quyt ng ch chnh sch BHXH bt buc cho ngi lao ng nhanh chng, kp thi thun tin, chnh xc, BHXH TP in Bin Ph tng cng nhiu hnh thc tuyn truyn vn ng thng qua cc phng tin thng tin i chng nh Bo, i pht thanh truyn hnh trung ng, tnh v a phng tng thm i tng tham gia ng BHXH bt buc i vi n v s dng lao ng v ngi lao ng thuc din phi tham gia BHXH bt buc nhng cha tham gia. Bng hnh thc ny ch s dng lao ng v ngi lao ng thc c trch nhim v quyn li khi tham gia BHXH bt buc. Di s ch o ca BHXH tnh in Bin trong giai on 2006-2010, cc cn b BHXH TP in Bin Ph tham gia 15 Hi ngh tp hun chuyn mn nghip v v 25 Hi ngh tuyn truyn ch chnh sch BHXH. ng thi BHXH TP in Bin Ph phi hp vi cc Bo, i pht thanh truyn hnh ca thnh ph thc hin 18 phng s, chng trnh, 6 chuyn trang, 27 chuyn v nhiu tin bi tuyn truyn v ch chnh sch BHXH. Bn cnh , cn b ca BHXH TP in Bin Ph cn trc tip xung cc n v s dng lao ng, c bit l cc khu vc Doanh nghip ngoi quc doanh tuyn truyn vn ng ch s dng lao ng v ngi lao ng h hiu bit v nhn thc ng n v quyn li v trch nhim ca h trong vic tham gia BHXH bt buc. ng thi phi hp vi cc ngnh lin quan trong vic thc hin cng tc BHXH nn xy dng nn mt uy tn nht nh khin ngi lao ng tin tng hn vo chnh sch BHXH t tham gia vo BHXH.
Tuy nhin, cn nhiu n v v ngi lao ng thuc din tham gia BHXH bt buc nhng cha tham gia. C th; + Nm 2007 c 2 n v v 17 lao ng cha tham gia BHXH bt buc. + Nm 2008 c 6 n v v 21 lao ng cha tham gia BHXH bt buc. + Nm 2009 c 3 n v v 33 lao ng cha tham gia BHXH bt buc. + Nm 2010 c 7 n v v 25 lao ng cha tham gia BHXH bt buc. S lng n v v s ngi thuc din tham gia BHXH bt buc nhng cha tham gia tuy chim t l nh trong tng s n v v s lng ngi tham gia nhng phn nh thc chp hnh Lut BHXH ca mt s ng b phn ngui s dng lao ng v ngi lao ng cn cha cao. iu nh hng trc tip n quyn li ca ngi lao ng v sau. b) C cu s ngi tham gia BHXH bt buc tnh n nm 2010. Nh phn tch trn ta c th thy s n v v s ngi tham gia BHXH bt buc trong cc nm u tng, nm sau cao hn nm trc. Tuy nhin, s n v v s ngi tham gia BHXH bt buc gia cc loi hnh v cc thnh phn kinh t c s khc nhau. C th tnh ring trong nm 2010 c cu s ngi v s n v tham gia BHXH bt buc nh sau:
Bng 5: C cu s n v tham gia BHXH bt buc giai on 2007-2010.

Loi hnh
2007 S T n v l (n v) (%) 9 5.2
2008 S T n v l (n v) (%) 9 5
2009 S n v (n v) 9 T l (%) 4.5
2010 S n T v l (n v) (%) 9 4.1
DNNN DN c vn u t nc ngoi DNNQD Khi HCSNng, on th Khi HTX Khi x phng Tng
0.5
0.5
48
27.9
56
31
70
35.4
83
37.8
103
59.9
104
57.6
106
53.5
114
52.1
3 9 172
1.7 5.3 100
3 9 181
1.7 4.7 100
3 9 198
1.5 4.6 100
3 9 219
1.4 4.1 100
(Ngun: BHXH TP in Bin Ph) - S n v tham gia BHXH bt buc ti BHHX TP in Bin Ph ch yu tp trung + Khi HCSN- ng on th (bao gm: Khi HCSN Thnh ph, HCSN Trung ng v khi ng, on th): S n v tham gia BHXH bt buc tng t 103 n v(2007) ln 114 n v( 2010), tng 11 n v; chim 59.9% (2007), 57.6% (2008), 53.5%(2009) v 52.1% (2010). + Khi DNNQD s n v tham gia BHXH bt buc tng t 48 n v (2007) ln 83 n v (2010); chim 27.9%(2007), 31%(2008), 35.4%(2009) v 37.8% (2010). Bng 6: C cu s ngi tham gia BHXH bt buc giai on 2007-2010.
Loi hnh
2007 2008 2009 2010 S S S S T l T l T l T l ngi ngi ngi ngi (%) (%) (%) (%) (ngi) (ngi) (ngi) (ngi) 398 9.2 401 8.9 408 8.9 411 8.7
DNNN DN c vn u t nc ngoi DNNQD Khi HCSNng, on th Khi HTX Khi x phng Tng
0.2
0.2
297
6.9
386
8.6
436
9.2
477
10.1
3.471
80.6
3.553
79.1
3.586
78.1
3.620
76.8
11 127 4.304
0.3 3.0 100
11 138 4.489
0.2 3.2 100
11 142 4.591
0.2 3.4 100
11 154 4.711
0.2 4.0 100
(Ngun:BHXH TP in Bin Ph) Qua bng s liu trn ta c th thy: - S ngi tham gia BHXH bt buc ti BHHX TP in Bin Ph ch yu cng tp trung + Khi HCSN- ng on th (bao gm: Khi HCSN Thnh ph, HCSN Trung ng v khi ng, on th). S ngi tham gia BHXH bt buc tng t 3471ngi(2007) ln 3602 ngi (2010), tng 131 ngi, chim 80.6%(2007), 79.1%(2008), 78.1%(2009) v 76.8%(2010).
- Nguyn nhn chnh xut pht t nhng c im kinh t x hi ca TP in Bin Ph: + Th nht y l mt thnh ph min ni, iu kin giao thng i li cn gp nhiu kh khn gia cc huyn trong a bn Tnh in Bin v gia tnh in Bin vi cc a phng khc trong c nc, tuy nhng nm gn y h thng giao thng c u t nng cp khin vic i li c thun tin hn (nu nh nm 2005 i t TP in Bin Ph v H Ni mt 15 ting th hin nay thi gian i li c rt ngn xung cn 10 ting) nhng do a hnh nhiu i ni, i li mt nhiu thi gian nn TP in Bin khng pht trin ngnh cng nghip, khng c cc khu cng nghip ln do nc ngoi u t. Trn a bn tnh in Bin ch c 03 Doanh nghip c vn u t nc ngoi. BHXH tnh chuyn giao cho c quan BHXH TP in Bin Ph qun l 01 Doanh nghip c vn u t nc ngoi. + Th hai: Trong nh hng quy hoch pht trin th n nm 2030 v tm nhn n 2050, thnh ph in Bin Ph v ang pht trin m rng v pha ng, nhm hnh thnh chui th mi hin i, bin vng t lch s ny thnh trung tm kinh t tng hp c tc tng trng v trnh pht trin cao hn na. Vic pht trin cc khu th mi da trn c s khai thc m rng cc qu t trng v di t ven cc i thoi, thung lng v qu t bn sn a ang b hoang ha hin nay,ton b trung tm hnh chnh hin nay ca thnh ph t ti phng Him Lam s di chuyn vo khu vc Noong Bua dnh ch xy dng khu thng mi mi v cc im dch v du lch. Do xut pht t yu cu trn nn trn a bn tnh c bit tp trung khu vc thnh ph cc Doanh nghip ngoi quc doanh hot ng trn lnh vc xy dng v thng mi trong my nm gn y pht trin mnh v s lng. + ng thi do qua trnh chia tch, thnh lp thm cc n v khu vc HCSN- ng, on th trn a bn TP in Bin Ph. 2.2. Tnh hnh thu BHXH bt buc ti BHXH TP in Bin Ph giai on 2007-2010. Thu BHXH l mt nhim v quan trng quyt nh s tn ti v pht trin ca cng tc BHXH. Do , hng nm, khi nhn c k hoch giao thu BHXH bt buc ca BHXH Tnh in Bin, BHXH TP in Bin Ph
sm trin khai thc hin thu BHXH bt buc, kp tin hon thnh k hoch cp trn giao ph. Vic thc hin thu BHXH bt buc da trn c s s lao ng v qu tin lng ca cc n v c quan s dng lao ng trn a bn TP c phn cp qun l. Bn cnh , hng thng cc cn b thu BHXH ch ng hng dn cc ch thu np BHXH bt buc v cng cc n v i chiu tng gim, ng thi gn vic thu np BHXH bt buc vi vic thanh ton cc ch BHXH bt buc. Trong giai on 2007 - 2010, cng tc thu BHXH bt buc ti BHXH TP in Bin Ph t c nhng kt qu nht nh: 2.2.1.Tng s thu BHXH bt buc giai on 2007 - 2010. Bng 7: Tng thu BHXH bt buc giai on 2007 - 2010. S lao ng (ngi) 4.304 4.489 4.591 4.711 Lng tng thu tuyt i (ng) 4.942.572.880 3.835.753.950 4.487.570.520 Tc tng thu (ln) 1.37 1.21 1.20 T l hon thnh k hoch(%) 97 98 96 99 -
Nm
Tng thu ( ng) 13.411.584.640 18.354.157.528 22.189.911.477 26.677.481.996 81.033.135.641
2007 2008 2009 2010 Tng
( Ngun: BHXH TP in Bin Ph) Trong giai on 2007 - 2010 tng thu BHXH bt buc t 81.033.135.641 ng, bnh qun mi nm thu BHXH t 20.258.283.914 ng. S thu nm sau cao hn nm trc. Nm 2007 s thu BHXH t 13.411.584.640 ng n nm 2010 s thu BHXH t 26.677.481.996 ng, tng 13.265.897.356 ng ( tng 1.93 ln). + Nm 2007 l nm Lut BHXH c hiu lc thi hnh, ng thi vi s pht trin kinh t x hi trn a bn TP in Bin Ph nn do s n v v s lng lao ng thuc din tham gia BHXH bt buc cng tng ln t s thu BHXH bt buc qua cc nm cng khng ngng tng ln.
+ Nm 2007 s thu BHXH bt buc t 13.411.584.640 ng, n nm 2008 s thu BHXH bt buc l 18.354.157.528 ng, tng 4.942.572.880 ng ( tng ng vi tng 1.37 ln), y cng l nm tc tng thu BHXH bt buc t t l cao nht trong giai on 2007-2010. + Trong nhng nm sau s thu BHXH bt buc vn tng u nhng tc tng thu gim hn so vi nm 2008. C th nm 2009 s thu BHXH bt buc l 22.189.911.477 ng, tng 1.21 ln so vi nm 2008; nm 2010 s thu BHXH bt buc t 26.677.481.996 ng, tng 1.20 ln so vi nm 2009. Tuy nhin do nhng bin ng v tnh hnh lao ng tham gia BHXH, cng nh do bin ng kinh t x hi ca t nc, nhng bin ng v tin lng ti thiu nn BHXH TP in Bin Ph cha hon thnh c ch tiu giao thu BHXH trong c BHXH bt buc ca BHXH tnh in Bin. 2.2.2. C cu s thu BHXH trong cc n v tham gia BHXH. Xt v c cu thu BHXH bt buc theo tng ngnh, khi c quan, c nhng c th sau: * Khi Doanh nghip Nh nc. Bng 8: Tng thu BHXH bt buc khi Doanh nghip Nh nc giai on 2007 - 2010. S lao ng S Lng tng lao ng tuyt i (ngi) (ngi) 372 409 430 441 37 21 11 S thu S thu Lng tng (ng) tuyt i (ng) 1.034.862.35 1 1.318.596.42 283.734.074 5 1.720.950.77 402.354.353 8 2.188.557.24 467.606.469 7 6.262.966.80 1 (Ngun: BHXH TP in Bin Ph)
Nm
2007 2008 2009 2010 Tng
49
Trong giai on 2007 - 2010 s lao ng tham gia BHXH bt buc tng t 372 ngi ln 441 ngi, tng 69 ngi. Tng thu BHXH bt buc t 6.262.966.801ng. Trong qu trnh trin khai thc hin thu BHXH bt buc i vi khi DN Nh nc c nhiu bin ng, nhng nhn chung s thu BHXH bt buc lun tng qua cc nm, s thu nm sau cao hn nm trc, tuy nhin lng tng khng ng u: + Nm 2008 s thu BHXH bt buc t 1.318.596.425 ng, tng 283.734.074 ng so vi nm 2007 ( tng ng vi tng 1.27 ln). + c bit trong nm 2010, s thu bin ng tng nhanh mt cch ng k. S thu BHXH bt buc t 2.188.557.247 ng, tng 467.606.469 ng so vi nm 2009 ( tng ng vi tng 1.27 ln). + n nm 2009 s thu BHXH bt buc t 1.720.950.778 ng, tng ng vi tng 402.354.353 ng so vi nm 2008 ( tng ng vi tng 1.31 ln). + c bit trong nm 2010, s thu bin ng tng nhanh mt cch ng k. S thu BHXH bt buc t 2.188.557.247 ng, tng 467.606.469 ng so vi nm 2009 ( tng ng vi tng 1.27 ln). * Khi doanh nghip ngoi quc doanh Trong nhng nm qua ng v Nh nc ta c nhiu chnh sch khuyn khch pht trin kinh t khu vc ngoi quc doanh, ng thi cng sa i b sung cc chnh sch, ch v BHXH cho ph hp vi tnh hnh kinh t - x hi ca t nc nhm ngy cng c nhiu ngi lao ng c tham gia vo ch BHXH. c bit t 01/01/1995, s phn bit gia nhng ngi trong bin chu Nh nc v nhng ngi ngoi bin ch b xa b. c bit l nm 2007 Lut BHXH c hiu lc thi hnh m ra c hi c tham gia BHXH cho nhng ngi lao ng lm vic trong cc doanh nghip ngoi quc doanh. Thi gian qua, trn a bn TP in Bin Ph s lng doanh nghip mi c thnh lp v i vo hot ng tng nhanh ch yu trong lnh vc xy dng v thng mi t lc lng lao ng ngoi quc doanh ngy cng tng cao. S lao ng v s thu tng dn qua cc nm.
50
Bng 9: Tng thu BHXH bt buc khi Doanh nghip ngoi quc doanh giai on 2007-2010. S lao ng Nm S lao ng (ngi) 381 Lng tng tuyt i(ngi) S thu (ng) S thu Lng tng tuyt i (ng)
1.087.350.71 5 1.283.555.93 2008 405 24 196.205.215 0 1.468.521.12 2009 422 17 184.965.196 6 1.885.543.66 2010 477 55 417.022.535 1 5.724.971.43 Tng 2 (Ngun: BHXH TP in Bin Ph) Nhn xt: Trong giai on 2007 - 2010 nhn chung s lao ng v s thu BHXH qua cc nm u tng. C th nh sau: + S lao ng tham gia BHXH bt buc nm 2007 l 381 ngi tng ln 477 ngi nm 2010, tng 69 ngi ( tng ng tng 1.67 ln ). + S thu BHXH bt buc tng theo mi nm, tng thu BHXH bt buc trong giai on 2007 - 2010 t 5.724.971.432 ng. Nm 2007 s thu BHXH bt buc t 1.087.350.715 ng n nm 2010 thu t 1.885.543.661 ng, tng 798.306.620 ng ( tng ng vi tng 1.73 ln). + Nm 2008, s thu BHXH bt buc t 1.283.555.930 ng, tng 196.205.215 ng so vi nm 2007, tng ng vi tng 1.18 ln. + Nm 2009, s thu BHXH bt buc t 1.468.521.126 ng, tng 184.965.196 ng so vi nm 2008, tng ng vi tng 1.14 ln. + Nm 2010, s thu BHXH bt buc t 1.885.543.661 ng, tng 417.022.535 ng so vi nm 2009, tng ng vi tng 1.28 ln. y l nm s thu BHHX bt buc tng nhanh nht trong giai on 2007 2010. 2007
* Khi Hnh chnh s nghip ng, on th. Bng 10: Tng thu BHXH bt buc khi Hnh chnh s nghip- ng, on th giai on 2007-2010. S lao ng Nm S lao ng (ngi) 3.442 3.517 3.567 3.620 Lng tng tuyt i(ngi) 75 50 53 S thu (ng) 10.761.178.550 15.182.196.746 18.363.411.169 21.880.654.617 66.187.441.082 S thu Lng tng tuyt i (ng) 4.421.018.190 3.181.214.420 3.517.234.450 -
2007 2008 2009 2010 Tng
( Ngun: BHXH TP in Bin Ph) Khi Hnh chnh s nghip - ng, on th bao gm Khi Hnh chnh s nghip TP, Khi Hnh chnh s nghip Trung ng v Khi ng -on th TP. y l khu vc c s lng ngi tham gia BHXH bt buc chim t trng ln nht trong c cu s ngi tham gia BHXH bt buc; ng thi y cng l khu vc c tng s thu BHXH bt buc ln nht, tng i n nh v ng u gia cc nm. C th nh sau: - S ngi tham gia BHXH bt buc tng t 3.442 ngi nm 2007 ln 3.620 ngi nm 2010, tng 178 ngi ( tng ng tng 1.05 ln). - S thu BHXH bt buc tng t 10.761.178.550 ng nm 2007 ln 21.880.654.617 ng nm 2010, tng 11.119.476.067 ng , tng ng vi tng 2.03 ln. Tng thu BHXH bt buc trong giai on 2007 - 2010 t 66.187.441.082 ng.
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- Nm 2008, s lao ng tham gia BHXH bt buc l 3.517 ngi tng 75 ngi so vi nm 2007. S thu BHXH bt buc t 15.182.196.746 ng, tng 4.421.018.190 ng so vi nm 2007, tng ng vi tng 1.41 ln - Nm 2009, s lao ng tham gia BHXH bt buc l 3.567, tng 50 ngi so vi nm 2008. S thu BHXH bt buc t 18.363.411.169 ng, tng 3.181.214.420 ng so vi nm 2008, tng ng vi tng 1.21 ln - Nm 2010, s lao ng tham gia BHXH bt buc l 3.620, tng 53 ngi so vi nm 2009. S thu BHXH bt buc t 21.880.654.617 ng, tng 3.517.234.450 ng so vi nm 2009, tng ng vi tng 1.19 ln. * Khi phng, x. Bng 11: Tng thu BHXH bt buc khi phng, x giai on 2007-2010. S lao ng Nm S lao ng (ngi) 134 147 153 154 Lng tng tuyt i (ngi) 13 6 1 S thu (ng) 501.668.537 541.668.537 582.909.045 658.867.221 S thu Lng tng tuyt i (ng) 50.111.423 77.880.225 60.318.459
2007 2008 2009 2010 Tng
2.285.113.34 0 ( Ngun: BHXH TP in Bin Ph) TP in Bin Ph c din tch 60,0905 km, gm 7 phng v 2 x. Cc phng l: Mng Thanh, Tn Thanh, Him Lam, Thanh Bnh, Nam Thanh, Thanh Trng, Noong Bua, x Thanh Minh v x T Lng. y l khu vc c s thu tng i n nh v ng u. - S ngi tham gia BHXH bt buc tng t 134 ngi nm 2007 ln 154 ngi nm 2010, tng 20 ngi (tng ng tng 1.15 ln). - S thu BHXH bt buc tng t 501.668.537 ng nm 2007 ln 658.867.221 ng nm 2010, tng 157.198.684 ng , tng ng vi tng
1.31 ln. Tng thu BHXH bt buc trong giai on 2007 - 2010 t 2.285.113.340 ng.
* Khi Doanh nghip c vn u t nc ngoi. Nh phn tch trn, do xut pht t nhng yu cu, c im ring v kinh t x hi nn trn a bn Tnh in Bin s lng doanh nghip c vn u t nc ngoi l rt t. BHXH Tnh in Bin giao cho BHXH TP in Bin Ph qun l 01 Doanh nghip c vn u t nc ngoi t nm 2009 vi 08 lao ng v n nm 2010 tng ln l 11 lao ng. Tng thu BHXH bt buc chim s lng nh nm 2009 l 22.842.194 ng, n nm 2010 l 30.679.000 ng. 2.2.3. nh gi chung v cng tc thu BHXH bt buc ti BHXH TP in Bin Ph giai on 2007 - 2010. 2.2.3.1. Nhng im t c trong cng tc thu BHXH. a) Nhng im t c trong cng tc thu BHXH. Th nht: S lng n v v s ngi tham gia BHXH bt buc khng ngng tng ln qua cc nm.Tnh n cui nm 2010 c 219 n v vi tng s ngi ng BHXH bt buc l 4.711 ngi, tng 47 n v vi 407 ngi tham gia BHXH bt buc so vi nm 2007. Vic Lut BHXH ra i v c hiu lc chnh thc thi hnh t ngy 01/01/2007, i tng tham gia BHXH ngy cng c m rng ti tt c mi lao ng thuc mi thnh phn kinh t, c bit l ngi lao ng thuc khu vc ngoi quc doanh. Trong giai on 2007-2010 c 477 lao ng lm vic trong khu vc doanh nghip ngoi quc doanh tham gia BHXH bt buc (Nm 2007 mi ch c 381 ngi n nm 2010 l 477 ngi, tng 96 ngi). Tham gia BHXH bt buc quyn li ca ngi lao ng trong khu vc Doanh nghip ngoi quc doanh c m bo nh quyn c tr cp, quyn c Nh nc v x hi chm lo khi m au thai sn, tai nn lao ng khin ngi lao ng phn khi hn, to iu kin cho h t do di chuyn vic lm trong v ngoi bin ch Nh nc. Th hai, ngun thu BHXH bt buc tng ln nhanh chng qua cc nm. Nm 2007 s thu BHXH bt buc l 13.411.584.640 ng n nm 2010 tng thu BHXH bt buc l 26.677.481.996 ng, Trong giai on 2007 - 2010
tng thu BHXH bt buc t 81.033.135.641 ng, qu BHXH c hnh thnh tp trung v tng bc c lp vi Ngn sch Nh nc. Th ba, cc bc trin khai trong qu trnh thu c chuyn mn ha, gim bt cc th tc rm r, m bo vic chuyn tin thu mt cch nhanh chng v c hiu qu nht. Cc bc t ra trong qu trnh thu BHXH cng tng i ton din, m bo vic thc hin thu v i chiu s thu BHXH cho tng n v s dng lao ng. Bn cnh , i ng cn b BHXH TP in Bin Ph ni chung v b phn cn b lm cng tc thu BHXH ni ring tng bc c rn luyn v trng thnh hn v phm cht chnh tr, am hiu v chnh sch lin quan n ch BHXH, trnh chuyn mn nghip v c nng cao v tch ly c kinh nghim qun l nht nh. Nh vy trong cng tc thu BHXH bt buc ti c quan BHXH TP in Bin Ph t khi thnh lp n nay t c nhng thnh cng ng k, nhng u im tht xng ng vi cng lao ca tp th cn b, cng chc ca c quan BHXH TP in Bin Ph. b) Nguyn nhn t c nhng kt qu trong vic thu BHXH bt buc ti BHXH TP in Bin Ph giai on 2007-2010. Nhn chung, cng tc thu BHXH bt buc ca BHXH TP in Bin Ph t c kt qu kh kh quan. S thu BHXH bt buc lun tng qua cc nguyn nhn ch yu sau: Th nht: S chp hnh ng qui nh ca php lut c bit l Lut BHXH ca cc c quan, n v s dng lao ng, ca ngi lao ng trn a bn thnh ph lm cho s n v v s ngi tham gia BHXH bt buc khng ngng tng ln qua cc nm. Th hai: Do s lng n v v s lao ng tham gia BHXH tng ln qua cc nm, c bit l s tng ln khu vc Doanh nghip Ngoi quc doanh, khu vc Hnh chnh s nghip nh phn tch trn. ng thi do s chia tch, thnh lp n v mi trong khu vc hnh chnh s nghip, nng lng nh k trong cc n v thuc din tham gia BHXH bt buc trn a bn thnh ph. Ch tnh ring nm 2010: Trong khu vc hnh chnh s nghip thnh ph c 08 n v thnh lp mi nh: Trng Mm non Hoa M v Trung tm Vin thng Thnh ph in Bin Ph (c tch ra t Bu in TP in
Bin Ph; i vi khu vc Doanh nghip ngoi quc doanh c 13 doanh nghip mi c thnh lp ch yu hot ng v lnh vc xy dng v thng mi nh: Cng ty trch nhim hu hn Duy Linh ( hot ng v lnh vc bun bn gia dng nh tivi, my git), Cng ty t vn thit k Linh Phng (hot ng v lnh vc xy dng). Th ba: Nh nc iu chnh mc tin lng ti thiu p dng cho ngi lao ng. C th nh sau : + Nm 2007, mc lng c bn l 450.000ng/thng. + Nm 2008, Chnh ph ban hnh ba Ngh nh 166, 167 v 168/2007/N-CP, ngy 16/11/2007 v mc lng ti thiu chung cho ngi lao ng. T 1-1-2008, ngi lao ng thuc khi c quan nh nc, lc lng v trang, t chc chnh tr, t chc chnh tr - x hi s c hng mc lng ti thiu l 540.000 ng/thng (tng 20% so vi mc lng ti thiu l 450.000 ng), lm i tng tham gia tng, s thu BHXH tng, t mc hon thnh k hoch 97 %. + Nm 2009, Chnh ph ban hnh Ngh nh s 94/2006/N- CP quy nh tng tin lng ti thiu ln 650.000 ng/thng, lm nh hng n vic thu BHXH cng nh tng qu BHXH. + Nm 2010, Chnh ph ban hnh Ngh nh 28/2010/N-CP theo t ngy 1/5/2010, mc lng ti thiu chung p dng cho ngi hng lng t ngn sch s c iu chnh t 650.000 ln 730.000 ng/thng. Vic qui nh mc lng ti thiu lm cho tin lng, tin cng ng BHXH bt buc ca ngi lao ng tng ln t s thu BHXH cng tng ln qua cc nm. 2.2.3.2. Tn ti v kh khn cn c gii quyt. a) Tn ti v kh khn * Bn cnh nhng kt qu thu ng khch l BHXH TP in Bin Ph t c cn tn ti mt s vn kh khn. c bit l tnh hnh n tin ng BHXH ca cc c quan n v trn a bn TP. Qua 5 nm tnh hnh n ng BHXH cc khi c th qua s liu bng sau:
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Bng 12: Tnh hnh n ng BHXH bt buc giai on 2007-2010 Loi hnh DNNN DN c vn TNN DNNQD Khi HCSN -ng, on Khi HTX Khi x, phuhng Tng 2007 30.785.404 152.623.587 30.256.418 1.025.219 6.541.269 221.321.897 2008 36.258.169 170.264.589 42.568.402 1.524.666 5.187.125 255.802.951 2009 45.482.159 1.500.000 175.264.98 5 40.215.891 2.456.215 8.795.296 2010 44.825.438 1.984.003 180.016.823 49.556.129 3.130.624 9.190.993
279.714.54 288.704.010 6 (Ngun: BHXH TP in Bin Ph) Nhn chung, hng nm, tuy s thu BHXH bt buc vn tng nhng s d n BHXH vn cn nhiu, tp trung ch yu khi Doanh nghip ngoi quc doanh,khi DNNN v Khi Hnh chnh s nghip - ng, on th, y cng l nhng khi c s n v v s lao ng tham gia BHXH nhiu trong tng s n v v s lao ng tham gia BHXH trn a bn TP in Bin Ph. + Xt khi DNNN, t nm 2007 n nm 2010, s d n BHXH u tng, nm 2006 l 30.785.404 ng n nm 2010 l 44.825.438 ng, tng 14.040.034 ng (tng ng vi tng 1.46 ln). + Vi khi Doanh nghip ngoi quc doanh, nhn chung, s n BHXH tng dn qua cc nm. Nm 2007 s d n BHXH l 152.623.587 ng n nm 2010 l 180.016.823 ng, tng 27.393.236 ng. c bit l nm 2008 s d n BHXH bt buc tng nhanh, tng 22.641.398 ng so vi nm
2007. + Khi Hnh chnh s nghip- ng, on th: s d n BHXH bin ng qua cc nm. S d n BHXH bt buc nm 2010 l 49.556.129 ng, tng 19.299.711 ng so vi nm 2007. Nhng nhn chung, s thu BHXH bt buc chim t l kh cao, vic n ng khi ny ch tp trung mt vi n v nh Bnh vin a khoa Tnh in Bin, Trng Cao ng kinh t K thut in Bin, Chi cc th y thnh ph, Trng Mm non 20-10.... Phn ln cc n v khi hnh chnh s nghip lun chp hnh tt quy nh np BHXH ng k hn, c n v cn np d s tin BHXH bt buc gim gnh nng cho k np sau. * Bn cnh vic n ng tin ng BHXH, cng tc thu BHXH bt buc ti BHXH TP in Bin Ph cn tn ti mt s hn ch sau: - S lao ng thuc din tham gia BHXH bt buc nhng cha tham gia cn chim s lng ln, c bit l trong khu vc Doanh nghip ngoi quc doanh. Thc t trn a bn tnh in Bin v c bit l trn a bn TP in Bin Ph cho thy s lng lao ng lm vic ti cc doanh nghip ngoi quc doanh ch yu theo hnh thc tha thun bng ming m khng k hp ng, c bit l lao ng lm vic trong lnh vc xy dng nh thi gian lm vic di, mc nguy him cao nhng h khng c tham gia BHXH, thm ch nhiu lao ng cn khng bit n BHXH. Thc t cho thy, s lao ng trong khu vc Doanh nghip ngoi quc doanh c tham gia BHXH bt buc ch yu l nhng lao ng chu trch nhim chnh v cng vic ca doanh nghip nh cn b k thut, k ton, th kho m s lng lao ng ny ch chim mt t l nh. - S lao ng thi gian qua tng nhanh hn nhiu nhng cho n nay vn cha c bin php hu hiu qun l ton b s lao ng tham gia BHXH bt buc theo quy nh ca php lut, c bit l i vi cc lao ng thuc khu vc ngoi quc doanh, khu vc t nhn v cc khu vc khc. - Mc tin lng lm cn c ng BHXH ca ngi lao ng nhiu doanh nghip cha ng vi mc lng thc t m h nhn c. Mc lng ng BHXH bt buc ca ngi lao ng thng l mc lng c ghi trong hp ng lao ng thp hn rt nhiu so vi mc lng thc t m h nhn c. iu ny nh hng rt ln i vi s tin thu BHXH bt buc c bit l vic m bo quyn li cho ngi lao ng sau ny.
b) Nguyn nhn ca nhng tn ti trong cng tc thu BHXH bt buc ti BHXH TP in Bin Ph giai on 2007 - 2010. * V tnh hnh n ng BHXH bt buc: + i vi khi DNNN: nguyn nhn chnh ca vic n ng ny l do phn ln cc n v khi ny c c s vt cht k thut phc v cho sn xut kinh doanh rt lc hu; t chc hot ng cha theo kp c ch th trng. Ngoi ra cn do tnh trng qun l km ca cc doanh nghip trong nn kinh t th trng mi khi c bin ng nh l ri vo tnh trng lm n cm chng khng c li. y l vn cn c quan tm gii quyt bi nu thu ng, , kp thi th s l khon tin khng nh ng gp vo s qu nhn ri hin nay thc hin cc hot ng u t tng trng hng nm. Tuy nhin hin nay vn cha c mt ch ti no mnh c th cng ch thu BHXH cc n v thuc khi ny. + i vi DNNQD: S n v khi Doanh nghip ngoi quc doanh theo xu hng ngy cng nhiu, s thu BHXH ngy mt tng nhng bn cnh vn cn mt s n v vn c tnh n ng BHXH. V nguyn nhn ch quan l do BHXH huyn Ph xuyn cha u t ng mc cho cng tc tuyn truyn chnh sch BHXH, ngha v v quyn li ca ngi tham gia BHXH i vi ngi lao ng thuc khu vc ny. * V s lng lao ng c tham gia BHXH bt buc cn cha ng vi thc t, nguyn nhn chnh l do: - i vi ch doanh nghip nht l ch s dng lao ng cc doanh nghip ngoi quc doanh nhn thc cha y v trch nhim trong vic thc hin ng BHXH cho ngi lao ng theo lut nh. Hin nay, hu ht ch s dng lao ng vi phng chm sn xut kinh doanh ch thch ng ch khng lu di, do vy vic n trnh trn ng BHXH, n ng BHXH vn thng xuyn xy ra. Li dng k h lut php v s km hiu bit ca ngi lao ng, ch s dng lao ng trn ng, khng ng BHXH cho ngi lao ng s dng vo mc ch khc: u t cho sn xut, gim gi thnh sn phm, tng sc cnh tranh trn th trng v mang li nhiu li nhun hn. Bn cnh nhng doanh nghip c tnh khng ng BHXH th c nhiu doanh nghip mun ng BHXH cho ngi lao ng nhng do gp phi
kh khn trong qu trnh sn xut kinh doanh, do th trng bin ng, cnh tranh vi cc i th khc, do ngun vn kinh doanh hn hp, tnh hnh ti chnh thng khng n nh nn khng ng BHXH lin tc cho ngi lao ng. Ngoi ra cn do cc c s kinh t khu vc t nhn hot ng ch yu vi quy m nh, kh nng ti chnh c hn, s dng t lao ng v s lng lao ng thng xuyn bin ng lin tc, c bit l nhn thc ca ngi lao ng v BHXH cn rt hn ch dn n tnh trng trn ng BHXH ca ch s dng lao ng. Mt khc mt s doanh nghip ch k hp ng lao ng tng trng vi mt s t lao ng c trnh lm cng tc qun l, cn phn ln lao ng ph thng khng c trnh h k hp ng lao ng ngn hn, ma v lch lut, thm ch khng cn k kt vn bn hp ng lao ng , khi tin hnh khai bo vi c quan BHXH th ch s dng lao ng khai gim s lao ng trn ng BHXH. - i vi ngi lao ng th hiu bit m h v BHXH, cn nhm ln gia BHXH vi loi hnh bo him khc, do h cha c thc t gic tham gia BHXH. Do thu nhp thp so vi nhu cu ca cuc sng nht l i vi lao ng lm vic trong cc DNNQD ch yu l lao ng ngoi tnh nn ngoi nhu cu chi tiu sinh hot bn thn cn c ngha v, trch nhim gip gia nh v vy bn thn h khng mun ng lng eo hp ca mnh b chia s ng BHXH cho d h bit nh th l cn thit. H ch thy ci li trc mt m khng nhn thy li ch lu di. Ngoi ra, do sc p trong vic lm, do tm l s mt vic hoc b ct bt tin lng nn khng dm u tranh i hi ch s dng lao ng ng BHXH cho mnh. - i vi Nh nc, vic ban hnh cc vn bn, ngh nh, quy nh, thng t thng chng cho v thiu ng b, c th trong Lut lao ng v iu l BHXH quy nh doanh nghip ngoi quc doanh c s dng 10 lao ng tr ln v c hp ng lao ng di hn t 03 thng tr ln th ch doanh nghip phi c trch nhim v ngha v trch np BHXH cho ngi lao ng. Chnh quy nh ny to ra k h cho mt s ch doanh nghip thc hin hnh vi ln trnh ngha v ng BHXH. c bit, iu l BHXH quy nh cch xc nh thi gian tham gia BHXH lm cn c tnh cc ch l 12 thng tnh 01 nm khng tnh thng l, trong khi Lut lao ng quy nh ngi lao ng lm vic trn 03
thng phi tham gia BHXH bt buc. Chnh im ny lm cho ngi s dng lao ng vin l do cho l lao ng bin ng nn khng tham gia BHXH v nu tham gia BHXH th ngi lao ng lm vic di 01 nm ngh vic cng khng c hng g. Ngoi ra, vic ban hnh cc ch ti x pht vi phm Lut lao ng v BHXH cha hp l. Chnh ph ban hnh Ngh nh s 86/2010/N-CP ngy 13/8/2010 quy nh v cc hnh vi vi phm hnh chnh, hnh thc x pht, mc x pht, thm quyn, th tc x pht v bin php khc phc hu qu i vi hnh vi vi phm php lut v bo him x hi. Theo : Hnh thc x pht: Ty theo tnh cht, mc vi phm m t chc, c nhn vi phm c th b x pht theo hnh thc cnh co hoc pht tin. Mc pht tin ti a trong x pht vi phm hnh chnh trong lnh vc bo him x hi l 30.000.000 ng. Ngoi ra, t chc, cc nhn vi phm cn c th b p dng hnh thc x pht b sung nh: tch thu tang vt, phng tin c s dng vi phm php lut bo him x hi. Mc np pht qu thp nn khng c tnh rn e v cha em li hiu qu cao. - Cha c s phi hp gia cc c quan Thu, S K hoch u t, S Lao ng- Thng binh v X hitrn a bn TP vi c quan BHXH TP in Bin Ph trong vic cung cp thng tin lin quan n mc lng ca ngi lao ng, s lng lao ng trong mi doanh nghip.
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CHNG III: MT S GII PHP, KHUYN NGH NHM NNG CAO HIU QU CNG TC QUN L THU BHXH TI C QUAN BHXH TP IN BIN PH TNH IN BIN.
3.1. Gii php nng cao hiu qu cng tc thu BHXH ti BHXH TP in Bin Ph. 3.1.1. Phi hp vi cc ban ngnh chc nng c lin quan trn a bn thnh ph in Bin Ph v tnh in Bin qun l s n v v s lao ng tham gia BHXH. Cn c s phi hp gia cc c quan nh: S Lao ng TB&XH, Phng Lao ng - Thng binh - X hi, Y t, KH & u t, S Ti chnh, Lin on lao ng, Kho bc, Hi Nng dn tnh... nm bt tnh hnh lao ng, vic lm, thu nhp ca cc n v s dng lao ng trn a bn Thnh ph m rng cc i tng tham gia v th hng cc chnh sch BHXH, BHYT, BHTN. Theo phng thc qun l hin nay, c quan BHXH mun nm c i tng tham gia BHXH trn a bn, phi thng qua cc c quan: K hoch u t, Lao ng - Thng binh - X hi, Thu xin s liu, sau c quan BHXH c cn b xung n v tuyn truyn v hng dn cho ngi s dng lao ng nm c chnh sch, ch v th tc tham gia h thc hin. Hin ti chc nng, nhim v c th ca tng ngnh c qui nh nh sau: C quan K hoch u t t chc thc hin ng k kinh doanh cho cc i tng nn nm c s liu v cc on v, c nhn ng k hot ng sn xut kinh doanh trn a bn.C quan Lao ng thng binh x hi, thc hin t chc h thng thng tin v t trng lao ng, t chc qun l v s dng ngun lao ng, ra cc bin php to v ra cc bin php to vic lm, gii thiu vic lm, thu nhp v cung cp c s d liu v lao ng. C quan thu hng dn ng k v thc hin thu thu i vi cc n v, t chc v c nhn thc hin hot ng sn xut kinh doanh thuc i tng np thu. C quan BHXH, t chc thu cc khon ng gp BHXH ca c quan, n v, t
chc, c nhn theo qui nh ca php lut, nn ch nm c s n v, s lao ng ang ki tham gia BHXH. T vic phn nh chc nng, nhim v nh trn, nu mun nm s lao ng c y nhng lnh vc khc nhau a vo qun l, phi mt rt nhiu thi gian v phi b nhiu cng sc mi c th thc hin c. Bi v, phng thc qun l ca chng ta rt phn tn, thiu tp trung, s phi hp ca cc c quan nh nc cha c ng b. Mt khc, cc c quan hin nay mi ch qun l phn ngn, ngha l ch khi xy ra s vic th mi vo cuc iu tra, kho st a vo qun l, m khng a ra nhng nh ch, tiu chun ngay t u thc hin. Do vy nm c i tng lao ng tham gia BHXH trong cc vn bn ca Nh nc nn c qui nh v chc nng, nhim v ca cc c quan ny cn c iu khon qui nh v cng tc phi hp l: Khi c quan qun l nh nc cp php cho cc n v s dng lao ng ng k kinh doanh, yu cu h phi thc hin cam kt ng BHXH cho ngi lao ng. ng thi thng bo kp thi cho c quan BHXH cng cp bit c qun l v m bo quyn li cho ngi lao ng theo qui nh ca php lut. Trong qu trnh hot ng, tin cng ca tng ngi lao ng c quan BHXH phi nm c. Nu doanh nghip khng ng hoc ng khng cho ngi lao ng khi quyt ton cc cng trnh, th S ti chnh quyt ton phn tin khng ng BHXH, khi c cc hnh vi trn trnh khng ng BHXH cho ngi lao ng, th cc c quan c thm quyn, kho bc nh nc, cc t chc tn dng s chuyn tin t ti khon ca n v sang ti khon ca BHXH. Cc ngnh, chc nng trn a bn thnh ph cn tng cng hn na cng tc phi hp t chc thc hin Lut BHXH, BHYT, cn xy dng quy ch phi hp cht ch hn, trong phn nh r trch nhim ca mi ngnh trong vic t chc thc hin Lut BHXH, Lut BHYT nh trc mt ngnh Lao ng- Thng binh- X hi cn khn trng r sot vic x l sau thanh, kim tra i vi cc doanh nghip vi phm php lut v BHXH, BHYT, hu kim v bo co y ban nhn dn TP kt qu x l, trnh tnh trng bung lng gim st x l sau kim tra, dn n tnh trng cc n v vi phm php lut BHXH, BHYT, lm nh hng n quyn li ca ngi lao ng; ch ng hn trong vic r sot v lp danh sch ngi ngho c cp th BHYT, m bo quyn li cho i tng. S K hoch v u t cn nm st
hn din bin v hot ng ca cc doanh nghip trn a bn TP, phi hp cung cp thng tin c quan BHXH c c s khai thc, m rng i tng tham gia BHXH bt buc. Cc s, ngnh cn c s phi hp cht ch t cng tc tuyn truyn n trin khai, gii quyt nhng kh khn, vng mc trong thc hin Lut BHXH, BHYT. V pha c quan BHXH TP in Bin Ph cng cn c s ch ng hn na trong cng tc phi hp vi cc s, ngnh trn a bn, tham mu c hiu qu cho y ban nhn dn TP trong ch o thc hin Lut BHXH. 3.1.2. Duy tr v thc hin tt cng tc ci cch hnh chnh theo c ch "Mt ca". cng tc ci cch hnh chnh thc s tr thnh ng lc nhm nng cao hiu lc, hiu qu ngoi vic ra cc vn bn hng dn thc hin, tng cng cng tc tuyn truyn v ch BHXH, BHYT bng nhiu hnh thc, kp thi gii quyt nhng vng mc, loi b khu trung gian, th tc rm r khng cn thit, xy dng quy trnh, quy nh thi gian gii quyt cc ch , ra quy ch phi hp gia cc phng chc nng v b phn Tip nhn - qun l h s ti BHXH thnh ph. ng dng phn mm "Tip nhn - Qun l h s" v cc phn mm nghip v gip cho vic gii quyt ch chnh sch BHXH, BHYT c thun tin, d dng. ng thi, trong nhng nm ti BHXH TP cn phi tip tc i mi phng php v phong cch phc v i tng, s dng c hiu qu cc phn mm nghip v; T vn gii thch cc quy trnh, quy nh th tc v cc nghip v, gim thiu cc giy t khng cn thit v thi gian giao dch vi cc t chc, c nhn. To mi iu kin thun li cho mi i tng tham gia v th hng cc ch chnh sch BHXH, BHYT, BHTN trn a bn thnh ph. Trong nhng nm ti vic ci cch v tinh thn lm vic, thi phc v nhn dn i vi cn b, cng chc phi c ch trng hng u. C th : tip tc qun trit su sc n cn b cng chc trong ton ngnh hiu r bn ni dung c bn ca cng cuc ci cch hnh chnh m Chnh ph ra bao gm: ci cch th ch, ci cch b my v ch cng v, xy dng i ng cng chc v ci cch ti chnh cng th ci cch con ngi - cn b, cng chc - c xem l yu t quyt nh i vi s thnh, bi ca cng cuc ci cch hnh chnh; chuyn i tc phong lm vic t hnh chnh sang tc phong phc v. Mi cn b, cng chc c biu hin thi v phong cch cha ng
mc, u phi c chn chnh kp thi. Cng vic hng ngy ca cn b cng chc BHXH TP c bit l B phn Tip nhn - Qun l h s" BHXH TP l phi tip xc vi a dng cc i tng giao dch ngi m c, ngi khe c, d tnh c, kh tnh cng nhiu v nht l nhng ngi c tui c thm nin cng tc v thnh tch cng hin khi cng vic gii quyt khng c theo mnh h sn sng t thi , pht ngn nhng li ni nng n. Mt s n v, c nhn cha nghin cu k cc vn bn hng dn ca BHXH nn h s cha y khi n giao dch h s khng c tip nhn cng d dng ni nng.Do , cn b cng chc ca phng phi bit cch km ch, khn kho tm phng php gii quyt hp l nht, phi u t thi gian nghin cu vn bn, nng cao nghip v chuyn mn, k nng tc nghip, k nng giao tip, ng x, c c tc phong phc v tt nht p ng yu cu ca cng vic. Thc hin s ch o ca Tng gim c BHXH Vit Nam ti Quyt nh s 125/Q-BHXH ngy 28/01/2011 v vic t chc lm vic vo sng th By hng tun, t ngy 1/3/2011 BHXH TP in Bin Ph thc hin lm vic vo sng th 7 hng tun. Ti B phn Tip nhn - Qun l h s BHXH TP b tr mt cn b thng trc t 7h n 11h t vn, hng dn, tip nhn h s ca cc t chc, c nhn c nhu cu t vn hay gii quyt cc ch chnh sch BHXH, BHYT, BHTN. Cc phng, b phn lin quan cng b tr cn b khi c yu cu tham gia gii quyt kp thi cho cc i tng. ng thi BHXH TP cng thng bo rng ri trn cc phng tin thng tin i chng v ch trng ny cc n v s dng lao ng v ngi lao ng bit v sp thi gian lm vic cho thun li. 3.1.3. Nng cao nhn thc ca ngi s dng lao ng v ngi lao ng v BHXH thng qua cng tc tuyn truyn ph bin php lut v BHXH. Cng tc tuyn truyn v BHXH l ht sc cn thit. l vic nng cao nhn thc x hi i vi BHXH, a ra nhng hnh thc tuyn truyn hiu qu hn v xy dng c i ng ng o cng tc vin. Nhng so vi yu cu nhim v chung ca nghnh cng tc thng tin tuyn truyn v BHXH cn nhiu hn ch tn ti cn khc phc l: s ng ngi lao ng, ch s dng lao ng cn cha hiu bit r rng v BHXH, thm vo cng tc thng tin tuyn truyn cha c quan tm mt cch ng mc, kinh ph tuyn truyn cn qu t i, hiu qu tuyn truyn thp.
Do , mi cn b chuyn thu phi thc s l mt tuyn truyn vin, thng xuyn i xung cc n v s dng lao ng trao i, gp g ch doanh nghip va ngi lao ng tuyn truyn v chnh sch, ch BHXH, tm hiu r c im ca doanh nghip, lng nghe tm t nguyn vng ca ngi lao ng t tm ra bin php tuyn truyn cho ph hp. Cng tc tuyn truyn cn tin hnh ng b v c s kt hp vi cc ban nghnh cc t chc x hi. c bit tng cng phi hp vi cc c quan thng tin i chng nh: i truyn hnh, bo ch tuyn truyn su rng hn v BHXH. Ni dung tuyn truyn cn ngn gn, d hiu, gy c s ch ca mi ngi. thc hin tuyn truyn rng ri n cc i tng, BHXH TP nn s dng a dng ha cc hnh thc tuyn truyn, m bo tnh ph hp vi nhn thc tng i tng. V tuyn truyn ming, BHXH TP nn xy dng i ng tuyn truyn vin BHXH lm nng ct thc hin thng xuyn hnh thc tuyn truyn ming ti ng o ngi lao ng c s. Phi hp vi Ban Tuyn Gio Thnh y cung cp ti liu, bi dng cho i ng Bo co vin cc cp kin thc c bn v chnh sch BHXH, BHYT hng ti mc tiu m bo an sinh x hi ca ng, Nh nc v Thnh ph. Thng qua cc hi ngh giao ban, cc lp tp hun ngn hn m ngnh BHXH t chc tp hun nghip v BHXH, BHYT cho nhng cng tc vin, nhng cn b lm cng tc BHXH ti cc doanh nghip. C th: i vi nhng i tng l ngi dn tc vic tuyn truyn BHXH nn thng qua nhng tuyn truyn vin l ngi bit ting dn tc, hoc thng qua trng bn, nhng ngi c uy tn vi ngi dn. i vi doanh nghip ngoi quc doanh trn a bn cc cn b BHXH cn n tn doanh nghip tuyn truyn v ch chnh sch BHXH, BHYT cho nhng lao ng lm vic trong doanh nghip, nn t chc kim tra v s lao ng c tham gia BHXH trong cc doanh nghip ng k kinh doanh trn a bn TP thng qua hnh thc ly kin trc tip ca cc lao ng. V tuyn truyn i chng, BHXH TP nn ch ng phi hp vi cc cc c quan bo ch thnh ph nh Bo in Bin Ph, i pht thanh v truyn hnh tnh in Bin thng xuyn ng nhng ni dung c bn nht ca chnh sch BHXH, BHYT; xy dng v pht sng cc chuyn , cc mc
gii p php lut v BHXH, BHYT. Nhng ni dung tuyn truyn nn c in li trn bng, a c s pht thng xuyn hng tun trn h thng pht thanh ca phng, x. Bn cnh , BHXH TP cng nn xy dng mng thng tin in t, to lp c cng thng tin ring, trang Websile ring, qua cc i tng c th tra cu, tm kim nhng thng tin v BHXH, BHYT hoc vo cc mc hi p, c quan BHXH TP s tr li thng qua cng thng tin in t. Ngoi ra BHXH TP nn tng cng phi hp trin khai cng tc c ng trc quan, xy dng cc tm bin pa-n, ap-phch c ln, ng ti cc ni dung, cc khu hiu v BHXH, BHYT t ti cc trc ng giao thng chnh, ti cc khu cng cng ng ngi; in v pht cc ti liu, t ri, trong ni dung v BHXH, BHYT truyn ti ti cc i tng... Trong thi gian ti, cng tc tuyn truyn cn c tng cng theo nhng nh hng tch cc v mnh m hng v c s hn na: Tip tc phi hp vi bo, i, t tin cng on duy tr cng tc tuyn truyn ch , chnh sch BHXH, BHYT v thng tin hot ng ca BHXH trong nhng thng cui nm; bin son b ti liu hi p v chnh sch BHXH, BHYT phi hp tuyn truyn trn cc trm truyn thanh x phng, th trn; tip tc cng c xy dng mng li cng tc vin vit tin, bi tuyn truyn v chnh sch BHXH, BHYT cng nh m cc t tuyn truyn ch , chnh sch BHXH, Lut BHXHTrong xc nh trng tm l tuyn truyn cho cc ch s dng lao ng v ngi lao ng hiu trch nhim v quyn li khi tham gia BHXH. 3.1.4. Tng cng cht lng i ng cn b lm cng tc thu BHXH. Trong nhng nm ti BHXH TP cn hon thin v i mi phng thc qun l, hot ng ca h thng s nghip cung cp dch v BHXH theo hng nng cao cht lng phc v v bo m cho s pht trin bn vng hot ng cung ng dch v BHXH. Mi cn b nhn vin ca BHXH TP cn tch cc hc hi, nghin cu nng cao hiu bit, nm chc nhng qui nh ca nh nc v ca ngnh bo him hc v cho cng vic ca mnh. Bn cnh , thi tc phong lm vic cn nhanh nhn, nhit tnh trong cng vic, i vi ngi dn n giao dch cn c thi phc v nhit tnh, chu o, gii thch cn k cc ch d chnh sch BHXH, cn to c s hi lng i vi mi ngi khi n giao dch ti c quan BHXH TP. Cn tng thm s lng cn b, nhn vin lm cng tc thu BHXH.
Hin ti ch c 5 ngi lm nhim v thu BHXH, BHYT, BH tht nghip ti c quan BHXH TP. Khi lng cng vic nhiu trong khi s lng ngi lm cng tc thu cn t gy rt nhiu kh khn cho cc cn b lm cng tc thu BHXH ca c quan BHXH TP. Chnh v vy, cn tng thm s lng ngi lm cng tc thu c nh vy mi t hiu qu lm vic tt hn. Ngi lm cng tc thu BHXH cn c o to mt cch chnh qui, c hiu bit v BHXH nh vy mi nhanh chng bt nhp c vi cng vic. 3.1.5. Gii php nhm khc phc tnh trng n ng qu bo him. Chng tht thu, n ng tin np BHXH l mt vn cn gii quyt dt im trong hot ng BHXH, bi l trn thc t tnh trng n ng tin np BHXH, trn trnh thc hin BHXH cho ngi lao ng ang din ra tng i ph bin cc doanh nghip. Hin nay, ang c nhiu n v sn xut nh v doanh nghip ngoi quc doanh, thm ch ngay c cc n v nh nc cng trn trnh ngha v ng BHXH cho ngi lao ng. Vn ny nh hng nghim trng n quyn li ca ngi lao ng (khng c gii quyt ch bi v n v s dng lao ng ang n ng tin ng BHXH). Tnh trng trc li BHXH ang din ra vi mc ngy cng tng nh: gi mo h s, khai khng tui i v nm cng tc hng BHXH, chm ct gim i tng hng ch khi ht thi gian hng; trn trnh ngha v ng BHXH hoc khai gim s lng lao ng v qu tin lng lm cn c ng BHXH Do , trnh tnh trng tht thu v n ng tin BHXH, ngoi nhng bin php ring nghip v thu BHXH cn cn thit phi c nhng bin php tng hp, s phi kt hp gia cc cp cc ngnh. Tuy nhin, trc ht trong cng tc thu cn phi c s qun l cht ch i tng thu, qun l cht ch tin lng v qu tin lng lm cn c ng v xc nh mc hng BHXH; cn thit phi c hnh thc x l nghim minh i vi nhng c quan, doanh nghip, n v s dng lao ng c tnh dy da n ng tin ng BHXH. C quan BHXH thnh ph in Bin Ph cn phi hp vi mt s c quan ban ngnh c chc nng nhm tng cng cng tc thng tin tuyn truyn rng ri hn na v quyn li v trch nhim ca cc bn tham gia BHXH, trc ht i vi cc n v s dng lao ng, c s nhn thc ng n khi tham gia BHXH ca c ch s dng lao ng v ngi lao ng,
c bt l khu vc Doanh nghip ngoi quc doanh. C quan BHXH thnh ph in Bin cn i mi cng tc thu BHXH trong c bit tng cng cng tc c thu ca c quan BHXH i vi cc n v tham gia ng BHXH ; Qun l cht ch v y cc n v thuc din i tng tham gia BHXH bt buc theo quy nh ca php lut. Thc hin y kp thi ch bo co v xut c cc gii php x l c hiu qu tnh trng trn ng, n ng BHXH. Cn c nhng bin php mnh cho nhng trng hp c tnh trn ng BHXH nhm m bo hiu qu ca cng tc thu BHXH. C quan BHXH TP in Bin cn c quan im mm do xong cng phi kin quyt i vi nhng doanh nghip n ng, chm np BHXH. 3.2.Mt s khuyn ngh nhm nng cao hiu qu cng tc thu BHXH. 3.2.1. i vi c quan BHXH Tnh in Bin. * Nn p dng vic thu np BHXH thng qua thu np thu t cc doanh nghip, n v s dng lao ng. Nh nc nn p dng v cho php cc c quan BHXH trong h thng BHXH Vit Nam phi hp vi cc ban thu thu ca Nh nc yu cu i vi cc doanh nghip kinh doanh trong v ngoi quc doanh ngoi vic ng k kinh doanh phi ng k m s thu, ng k s ngi lao ng v s ngi lao ng thay i th phi thng bo cho c quan BHXH bit, c quan BHXH s lp danh sch v s thu chi tit gi ban thu thu nh nc c trch nhim thu np. Hng thng, qu v cui nm cc doanh nghip ny phi np thu cho c quan thu Nh nc bao gm phi np c s tin ng qu BHXH cho ngi s dng lao ng v ngi lao ng th c quan thu mi chp nhn vic thu np ny. Bi nu trong trng hp cc c quan ny khng np thu cho Nh nc th s b coi l vi phm Php lut ca nh nc v lut kinh doanh. * Tng cng cc bin php ch ti x pht i vi cc trng hp vi phm ngha v thu np BHXH cho ngi lao ng. Thc t cho thy, ch khi b kim tra v ng trc nguy c b khi kin ra ta, nhiu ch s dng lao ng mi min cng thc hin ngha v ng BHXH cho ngi lao ng. Phn tch thc trng n BHXH, chim dng vn ca ngi lao ng din ra ph bin, nhiu chuyn gia v lao ng cho
rng chnh k h ca php lut, trong bin php ch ti x pht hnh vi trn ng, chm ng BHXH p dng mc thp, cng thm thc t li sut n BHXH thp hn li sut ngn hng l nguyn nhn dn n vi phm din ra ph bin. Thay v phi ng khon tin tham gia BHXH ln n hng trm triu ng/nm, nhiu doanh nghip chp nhn vi phm, chu x pht hnh chnh mc cao nht (theo quy nh c l 20 triu ng) v tr li sut n BHXH. Khi ch s dng lao ng c tnh chim dng tin ng BHXH th ngi lao ng khng c th hng tr cp thai sn, m au, tai nn lao ng, bnh ngh nghipiu ny nh hng nghim trng n chnh sch an sinh x hi cng nh s pht trin bn vng ca qu BHXH. T ngy 110-2010, mc x pht vi phm hnh chnh trong lnh vc BHXH c p dng theo quy nh mi ti Ngh nh s 86/2010/N-CP. Theo , mc pht tin ti a i vi hnh vi khng ng BHXH bt buc tng t 20 triu ln 30 triu ng. i vi hnh vi chm ng BHXH bt buc th mc pht tin bng 0,05% mc ng theo quy nh ca php lut BHXH cho mi ngy chm ng, nhng ti a khng qu 30 ngy. Nhiu kin cho rng, mc x pht hnh chnh mi ny tuy sa i theo hng tng cao nhng vn b xem l qu thp v khng sc rn e, ngn nga vi phm php lut BHXH tip din. Cn phi xem hnh vi chim dng s tin ng BHXH ca ngi lao ng ln n hng trm triu ng tr ln l hnh vi phm php nghim trng v phi x l hnh s. ng thi Nh nc phi tr trng n cc hnh thc x pht nghim minh hn i vi cc doanh nghip, cc Gim c doanh nghip c hnh vi c tnh trn ng BHXH; cn giao cho ngnh BHXH nhng bin php ch ti mnh nh pht tin vi mc li xut cao, c php kim tra s d trn ti khon ca cc doanh nghip, n v ti ngn hng v yu cu chuyn thng tin t ngn hng np s tin BHXH cho c quan BHXH. * C quan BHXH Tnh in Bin nn thit lp ng dy nng. c th nm bt c thng tin, nguyn vng v nhu cu t ngi tham gia BHXH th c quan BHXH nn thit lp ng dy nng (ng dy lin lc n c quan BHXH) cho c quan BHXH Vit Nam ni chung v cho mi c quan BHXH cc cp thnh ph, huyn, th v cc ban ngnh trong c quan BHXH ni ring nh ban thu BHXH, ban chi BHXH, ban gii quyt cc
ch t ngi lao ng, ngi s dng lao ng c th ch ng thng bo nhng thng tin cn thit cho c quan BHXH gp phn lm cho c quan BHXH nm bt kp thi v i tng tham gia v tnh hnh hot ng ca cc c s tham gia BHXH. V ngc li c c quan BHXH cng c th gii gii p c nhng yu cu thc mc t pha ngi tham gia BHXH lm cho h hiu r hn v bn cht ca BHXH v chnh sch BHXH m ng v Nh nc ta v ang tin hnh trin khai thc hin n mi ngi lao ng. 3.2.2.i vi c quan BHXH TP in Bin Ph. thc hin tt cng tc thu BHXH trn a bn TP in Bin Ph, BHXH TP in Bin Ph nn thc hin mt s bin php sau: Th nht: Kt hp vi cc c quan, ban, ngnh chc nng c lin quan nh Phng Lao ng , Kho bc , Chi cc thu Thnh ph vic kt hp ny rt quan trng trong cng tc thu BHXH, n to iu kin cho cng tc thu c d dng, trit , tn dng c s gip cc cp, cc ban, ngnh chc nng i vi cng tc BHXH; c bit cng c ngha hn i vi ngnh BHXH trong vic thng k nm bt y s lng n v s dng lao ng, s lng ngi lao ng trong khu vc kinh t ngoi quc doanh. V d nh i vi cc doanh nghip ngoi quc doanh cn phi phi hp cht ch vi c quan cp giy php thnh lp v hot ng ca doanh nghip, c quan qun l v thu thu a phng. Th hai: Hng nm c quan BHXH TP in Bin Ph c k hoch i thanh tra, kim tra cc c s sn xut kinh doanh, cc n v c s dng lao ng: c quan BHXH TP in Bin Ph hng nm cng cn phi c k hoch thanh tra, kim tra xem qu trnh ng k kinh doanh c hp l, xem xt i chiu danh sch lao ng thuc din tham gia BHXH bt buc c c ngi s dng lao ng ng k ng gp BHXH hay khng v s thay i s lng ngi lao ng tham gia BHXH cc c quan n v c s dng lao ng. V qua kho st thc t c quan BHXH TP in Bin Ph s c thm thng tin cng nh nhu cu ca ngi tham gia BHXH. T to nn s gn gi v lm cho ngi lao ng hiu thm v chnh sch BHXH m h ang xy dng cho tng lai. Th ba: Tng cng cng tc thng tin tuyn truyn, ph bin chnh sch BHXH. Cng tc thng tin tuyn truyn v ph bin chnh sch BHXH
n vi tng ngi lao ng v ngi s dng lao ng, n cc doanh nghip cng l mt iu rt cn thit i vi ngnh BHXH Vit Nam ni chung v BHXH cc cp ni ring bi mt trong nhng nguyn nhn dn n tnh trng s ngi tham gia BHXH cn t, s tin n ng ng BHXH nhiu l do s nhn thc, s hiu bit ca ngi lao ng v ch s dng lao ng cn hn ch. Chnh v th BHXH TP in Bin Ph cn y mnh cng tc thng tin tuyn truyn rng ri v BHXH n vi tng n v s dng lao ng, n tng doanh nghip v ti tng ngi trong ton x hi nhm gp phn hiu bit ca ngi dn v BHXH. Th t: V qun l s tin thu BHXH, h thng cc ti khon "chuyn thu" cn phi c qun l cht ch. y l cc gii php cn phi c s kim tra, kim sot cht ch trong cng tc thu BHXH. Ngun tin ca cc c s thu c phi np vo ti khon "chuyn thu" trong h thng Ngn hng Nh nc, yu cu cc c s phi thu v np ngay s tin thu BHXH cho ti khon ca c quan BHXH Vit Nam hnh thnh nn qu BHXH tp trung, khng c php s dng ngun thu ny cho bt c cng tc chi no khc. Do , cn phi c nhng ch khen thng kp thi cho nhng cn b cng nhn vin chc, cc n v s dng lao ng v cc c s thc hin tt. Bn cnh , phi c hnh thc k lut tht nghim khc i vi nhng cn b cng nhn vin chc vi phm nhng quy nh ca Nh nc, ca ngnh. Th nm: o to i ng cn b chuyn trch trong hot ng qun l thu BHXH, m bo cho cng tc thu BHXH c thc hin mt cch ng b, ng theo cc quy nh ca ngnh v php lut ni chung; c bit l phi o to c i ng cn b chuyn mn trong hot ng qun l thu BHXH p ng c nhng nhu cu thc t t ra.
72
KT LUN
BHXH ngy nay tr thnh mt phn khng th thiu i vi cuc sng ca NL,trc mt l n nh cuc sng cho bn thn v gia nh khi khng may NL gp ri ro hoc s kin bo him, cn v lu di l h c th t nui sng bn thn bng quyn hng tr cp BHXH ca mnh khi ht tui lao ng. Dn s ngy mt tng, lc lng lao ng cng theo tng ln, ng thi s pht trin ca BHXH lm tng din bao ph ca n khin cho ngun thu BHXH ngy cng di do. Tuy nhin, nhng ri ro tim n trong cuc sng v sn xut cng ngy cng nhiu, s chi tr BHXH cho cc trng hp ny s khng ngng tng lm cho qu BHXH c nguy c ri vo tnh trng mt cn i trong 20 hoc 30 nm na. V vy, cng tc thu BHXH vn l mt khu quan trng, trong iu kin kinh t - x hi nh hin nay li cng tr nn quan trng hn, i hi phi c quan tm, nghin cu v c nhng gii php ph hp hon thin n ngay t by gi. Hon thnh lun vn Thc trng cng tc thu BHXH bt buc ti BHXH TP in Bin Ph - Tnh in Bin giai on 2007-2010 em s khng trnh khi nhng vng mc v thiu st, knh mong nhn c s ng gp kin ca thy c v cc bn lun vn hon thnh tt hn. Em rt mong nhn c s gp ca cc thy, c gio chuyn thc tp ca em c hon thin hn. Cui cng, mt ln na, em xin chn thnh cm n s hng dn tn tnh ca Ging vin Nguyn c Trng v s nhit tnh gip , ch bo ca cc c, bc, anh, ch cn b ca BHXH TP in Bin Ph gip em trong sut thi gian thc tp em c th hon thnh chuyn ny Xin trn trng cm n ./.
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Bao Cao Tot Nghiep (2) Ngành bảo Hiểm tại tỉnh Điện Biên

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Bao Cao Tot Nghiep (2) Ngành bảo Hiểm tại tỉnh Điện Biên

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LI M U

Hong Th Thanh Huyn 3BH2

Hong Th Thanh Huyn 3BH2

CHNG I. KHI QUT C IM TNH HNH CHUNG CA

Hnh 1: S b my t chc BHXH TP in Bin Ph

Hong Th Thanh Huyn 3BH2

Hong Th Thanh Huyn 3BH2

S thu (ng) 2.188.557.247 30.679.000 1.885.543.661 339.102.767 19.614.883.550 1.926.718.300 33.180.250

Hong Th Thanh Huyn 3BH2

Bng 2: Chi tit thu BHYT nm 2010

2.759.400 12.500.508 52.315.150

(Ngun: BHXH TP in Bin Ph)

Loi hnh DNNN DNN QD HCSN trung ng HCSN TP Phng, x i tng 3%

Hong Th Thanh Huyn 3BH2

Hong Th Thanh Huyn 3BH2

CHNG III. NHN XT V KIN NGH

Hong Th Thanh Huyn 3BH2

Hong Th Thanh Huyn 3BH2

CHNG I: C S L LUN CHUNG V BHXH V CNG TC THU BHXH

Hong Th Thanh Huyn 3BH2

2007 2008 2009 2010

Bng 5: C cu s n v tham gia BHXH bt buc giai on 2007-2010.

2007 S T n v l (n v) (%) 9 5.2

2009 S n v (n v) 9 T l (%) 4.5

2010 S n T v l (n v) (%) 9 4.1

1.7 5.3 100

1.7 4.7 100

1.5 4.6 100

1.4 4.1 100

0.3 3.0 100

0.2 3.2 100

0.2 3.4 100

0.2 4.0 100

Tng thu ( ng) 13.411.584.640 18.354.157.528 22.189.911.477 26.677.481.996 81.033.135.641

2007 2008 2009 2010 Tng

2007 2008 2009 2010 Tng

Hong Th Thanh Huyn 3BH2

Hong Th Thanh Huyn 3BH2

2007 2008 2009 2010 Tng

Hong Th Thanh Huyn 3BH2

2007 2008 2009 2010 Tng

Hong Th Thanh Huyn 3BH2

Hong Th Thanh Huyn 3BH2

Hong Th Thanh Huyn 3BH2

Hong Th Thanh Huyn 3BH2

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