bao cao tot nghiep(2) ngành bảo hiểm tại tỉnh Điện biên

7/29/2019 Bao Cao Tot Nghiep(2) Ngnh bo Him ti tnh in Bin

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LI M U

Mi con ngi t khi sinh ra, ln ln, hnh thnh nhn cch v trngthnh, 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 ngc 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 vs thng nht gia chnh sch kinh t vi chnh sch x hi: Nhm pht huymi kh nng ca con ngi v ly vic phc v con ngi lm mc ch caonht 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 qunl ca nh nc theo nh hng x hi ch ngha i hi Xy dng v tchc thc hin mt cch thit thc c hiu qu cc chnh sch x hi cngtr 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 nhmchm lo v n nh i sng cho ngi lao ng, n nh chnh tr, trt t anton, an sinh x hi, thc y s nghip xy dng t nc, bo v T quc.

Nhn thc r vai tr ca BHXH nn sau khi Nh nc nhanh chng

ban hnh cc vn bn to tin thnh l p h thng BHXH v n nm 1995h thng ngnh BHXH chnh thc ra i. Sau n nm 2007 Nh nc p dng b lut BHXH thng nht vic thc hin BHXH trong c nc.Hin nay, Nh nc ta ang c gng thc hin mc tiu n nm 2010 trinkhai BHXH cho ton dn.

Trong cc khu ca BHXH th cng tc thu l mt khu quan trng,m bo s cn i ca qu BHXH. V qu BHXH c cn i v nnh lu di th lm tt cng tc thu l mt trong nhng gii php mang tnh

c bn nht. Thu BHXH y khng phi l thu cho ngnh BHXH m l thu bo v quyn li cho ngi lao ng.

L mt sinh vin ca trng i hc Lao ng X hi trong qu trnhhc t p ti trng c lnh hi cc kin thc c bn v BHXH cng nhnhn thc c tm quan trng ca BHXH ni chung v ca cng tc thuBHXH ni ring. Tuy nhin, trong qu trnh thc t p ti c quan BHXH TP

Hong Th Thanh Huyn 3BH2 1


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in Bin Ph- Tnh in Bin, em thy cn mt s vn tn ti xungquanh cng tc thu BHXH.

Xut pht t nhng l do trn em la chn ti Thc trng cngtc thu Bo him x hi bt buc ti BHXH TP in Bin Ph- Tnh in

Bin giai on 2006-2010 lm ti nghin cu trong chuyn thc t p.Kt cu ca chuyn gm 2phn:

Phn 1: Nhng vn chung v tnh hnh thc hin BHXH ti BHXHTP in Bin Ph- Tnh in Bin.

Phn 2: Chuyn : Thc trng cng tc thu BHXH ti BHXH TPIn Bin Ph- Tnh in Bin giai on 2007-2010 kt cu chuyn gm3 chng

Chng I: C s l lun chung v BHXH v cng tc thu BHXH.

Chng II: Thc trng cng tc thu BHXH bt buc ti BHXH TP inBin Ph- Tnh in Bin giai on 2006-2010.

Chng III: Mt s gii php nhm hon thin cng tc thu BHXH tiBHXH TP in Bin Ph- Tnh in Bin

Trong qu trnh nghin cu, mc d c nhiu c gng nhng chuyn khng th trnh khi nhng thiu st, knh mong nhn c s gp cathy c v cc bn. Em xin chn thnh cm 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 tpti n v.

Sinh vin thc hin

Hong Th Thanh Huyn



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PHN I: KHI QUT C IM TNH HNH CHUNGCA BO HIM X HI THNH PH IN BIN

PH- TNH IN BIN



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CHNG I. KHI QUT C IM TNH HNH CHUNG CABHXH 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 cthnh lp theo quyt nh 110/2003 ngy 26/9/2003 ca Chnh ph v victhnh lp TP in Bin Ph, iu chnh a gii hnh chnh m rng vthnh lp cc phng thuc thnh ph in Bin Ph. TP in Bin Ph cdin 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 43.000ngi (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. Ccdn tc thiu s chim 1/3 dn s ca thnh ph. TP in Bin Ph c xeml 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 Giochuyn sang ng 6.

BHXH tnh in Bin (BHXH tnh Lai Chu c) c thnh lp theoQuyt 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, ngy07/01/2004 Bo him x hi Vit Nam ban hnh Quyt nh s 21/Q-BHXH-TCCB v vic thnh lp BHXH tnh in Bin.

BHXH TP in Bin Ph c thnh lp theo quyt nh s 90 /Q-TCCB ngy 10/08/1995 ca Tng Gim c BHXH Vit Nam v vic thnhlp BHXH th x in Bin Ph nay l BHXH TP in Bin Ph. BHXH TPin 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 MngThanh, TP in Bin Ph, Tnh in Bin.

T lc mi thnh lp BHXH TP in Bin Ph gp khng t khkhn v c nhn lc cng nh c s vt cht. Nhng n nay, nhn li mtchng ng sau 16 nm hnh thnh v pht trin cng vi s n lc, c gngca cc cn b, cng nhn vin chc trong n v v s quan tm gip ca



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cc ngnh a phng BHXH TP in Bin Ph tng bc pht trin vlun 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 trna 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 quynh ca php lut.

- BHXH TP in Bin Ph chu s qun l trc tip, ton din cagim 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 cBHXH Tnh in Bin k hoch pht trin BHXH TP di hn, ngn hn vchng trnh cng tc trong nm, t chc thc hin k hoch, chng trnhsau khi c ph duyt. Chu s lnh o ton din mi mt hot ng caGim c BHXH Tnh in Bin, chu s qun l hnh chnh nh nc vhot 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 vicng 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.



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- 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 ngv gim st vic cung cp dch v khm, cha bnh, bo v quyn li ngic 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 nhndn x, phng, th trn gii thiu v bo lnh thc hin ch , chnh schBHXH, BHYT x, phng, th trn theo ch o, hng dn ca BHXHTnh in Bin.

- Kim tra, gii quyt cc kin ngh, khiu ni, t co v vic thc hinch , chnh sch BHXH,BHYT i vi cc t chc, c nhn tham gia bohim, 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 ktqu gii quyt ch BHXH, BHYT theo c ch ''mt ca'' ti c quanBHXH TP in Bin Ph.

- T chc qun l, lu tr h s cc i tng tham gia v hng ccch BHXH, BHYT theo quy nh.

- T chc hng dn nghip v BHXH, BHYT cho cc t chc v cnhn 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 quytcc vn c lin quan n vic thc hin cc ch BHXH, BHYT theo quynh 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 chng cc ch bo him, th tc thc hin BHXH, BHYT khi t chc, cnhn 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 cthm quyn.

- Qun l v s dng cng chc, vin chc, ti chnh, ti sn ca BHXHTP in Bin Ph.

- Thc hin ch thng tin, thng k, bo co theo quy nh.



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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. Hngthng, hng qu, cn b thu s cn c vo danh sch ca n v c s thngqua i din c quan. Hng tun, cn b thu thng xuyn xung c s lmnhim 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 thuBHXH i vi doanh nghip ngoi quc doanh. y, vic lun thu npBHXH 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 vnht nh d dng trong vic i chiu nh: duyt t khai, cp s BHXHhoc thanh ton cc ch m au, thai sn

+ B phn chi: Ph trch b phn chi BHXH l gim c. Nhim vchnh ca b phn chi l chi tr cc ch BHXH. Nhim v ca b phn chic 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 cpBHXH theo quy nh ca php lut.

- Kim tra, gim st vic chi tr lng hu v tr cp cho cc loi itng, m bo chi tr tn tay, ng k, s v ngn chn nhng thiu sttrong cng vic.

- Cui thng phi kha s v lm bo co kt qu thu, chi trong tngthng.

- Hng thng, qu, nm phi bo co tng hp quyt ton gi ln c



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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 giithch, 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 giiquyt 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 cai tng hng BHYT.

- Gip lnh o c quan v cng i kim tra thng xuyn, t xutvic khm cha bnh ti cc c s khm cha bnh trong thnh ph theo phncp 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 hs 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 thcmc 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 tdi s lnh o ca gim c. Tt c cc giy t mun c du xc nhn caBHXH TP u phi thng qua gim c hoc ph gim c c quan xt duyt,k tn sau mi ng du.



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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 BinPh 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,vin chc.

Bin ch BHXH TP in Bin Ph tnh n ngy 31/12/2010 gm 18ngi trong :

- Ban lnh o c 3 ng ch: 01 gim c, 02 ph gim c. Trong :

Hong Th Thanh Huyn 3BH2

Gim c

Ph gim c Ph gim c

Bphn Bphn

B

phngim

Bphn

Bphn

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+ ng ch Nguyn Th Mnh - Gim c ph trch chung n v, chutrch nhim trc gim c BHXH Tnh in Bin, Thnh y, y ban nhndn 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. Trctip 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 hnhmi 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. Trctip ph trch: Cng tc qun l ch chnh sch - Cng tc b phn mtca - 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 thkhiu ni ca cng dn theo thm quyn.

+ ng ch Cao Vn Long - Ph gim c gip gim c iu hnh mihot ng ca c quan khi gim c i vng v c gim c y quyn. Chutrch 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 gimnh 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 l4 ngi chim 22%.

- S cn b c trnh i hc l 10 ngi chim 56%, v 5 ngi ctrnh 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 tanh 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 ctrang b bn gh lm vic v 1 my vi tnh ring, mi phng lm vic t nhtc 1 my in phc v cng tc. iu to mi trng lm vic thunli, gp phn thnh cng trong vic thc hin chc nng, nhim v c giao.

Hong Th Thanh Huyn 3BH2

y t

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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 BinPh 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, ccngnh, 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 othng xuyn ca BHXH Vit Nam v BHXH Tnh in Bin.

- Vic ng dng CNTT i vi vic thc hin c ch mt ca tronghot ng BHXH v ng dng cc phn mm trong hot ng BHXH cthc 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 bci vo cuc sng ca ngi dn, ngi lao ng v cc n v s dng laong.

- Cn b nhn vin ca BHXH TP in Bin Ph nhit tnh, c trchnhim 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 hotng tuyn truyn cc chnh sch BHXH, BHYT trn a bn thnh ph cngp nhiu kh khn. Nhn thc v BHXH, BHYT ca mt b phn n v sdng 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 quytch BHXH, BHYT cho ngi lao ng.

- Lut BHXH c hiu lc thi hnh t ngy 01/01/2007, Lut BH Thtnghip c hiu lc thi hnh t 01/01/2009 nhng qu trnh ban hnh Nghnh, thng t hng dn cn chm nn trong qu trnh trin khai gp nhiukh khn vng mc.



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- Vic ng dng CNTT i vi vic thc hin c ch Mt ca tronghot ng BHXH v ng dng cc phn mm trong hot ng BHXH cn minn 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, hotng 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 svng mc do cc vn bn hng dn gii quyt ch BHXH vn cha kpthi 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 giiquyt ch .

- Cng tc gim nh BHYT l mt nghip v ht sc phc tp. Cc cnb ph trch cng tc ny tuy c rt nhiu c gng song li gp tr ngi tnhng yu t khch quan nh vic tng hp bo co s liu ca c s khmcha 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 thtnghip.

- 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 BHYTt 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 btbuc trong khi doanh nghip ngoi quc doanh, m rng i tng tham gaiBHXH t nguyn v BHYT t nguyn. Mc tiu phn u n nm 2015 caBHXH TP in Bin Ph l:



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+ 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 giaBHXH 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 qunl.

- 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 cquan, on kt ni b, kin ton b my, b tr sp xp i ng cn b cngchc theo ng chc danh chuyn mn m bo ph hp vi nng lc, png tt yu cu nhim v c giao.



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CHNG II. TNH HNH THC HIN BHXH TI BHXHTP 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 btbuc, BHYT t nguyn.

Di s ch o ca BHXH tnh in Bin cc cn b BHXH TP inBin Ph tham gia 15 Hi ngh tp hun chuyn mn nghip v v 25 Hingh tuyn truyn ch chnh sch BHXH. ng thi BHXH TP in BinPh 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 bituyn truyn v ch chnh sch BHXH. Trong tranh th tn dngngun knh thng tin, tuyn truyn quan trng mang tnh chnh thng cangnh 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, quynv 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 ccdoanh nghip va v nh ch yu l mi c thnh lp, kinh doanh v lnhvc 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 nv vi tng s 11.545 ngi tham gia. Trong :

+ Nhm i tng tham gia BHXH bt buc: Nm 2010 c 219 nv vi 4.711 ngi tham gia.

+ Nhm i tng tham gia BHYT: nm 2007 l 194 n v vi 9.124ngi 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 bohim mi c trin khai t nm 2009. S ngi tham gia tnh n nm 2010l 3.670 ngi.



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- Nhm i tng tham gia BHXH t nguyn: S ngi tham giaBHXH 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 giaBHYT 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 ngilao ng l 4.711 s, khng xy ra tnh trng cp s mun cho ngi laong. Ch tnh ring trong nm 2010 s s BHXH cp mi cho ngi lao ngl 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.



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- 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: 1.848.737.854ng; 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.



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Bng 1: Chi tit thu BHXH nm 2010.

Loi hnh

S laong(ngi)

Tng qulng(ng)

S phithu(ng)

S thu(ng)

DNNN TP 441 9.760.463.400 2.175.393.602 2.188.557.247

DN c vnu t ncngoi

8 125.450.000 30.679.000 30.679.000

DNNQD 477 7.837.450.231 1.865.381.544 1.885.543.661

Khi ng,on th TP

43 1.518.245.440 338.045.774 339.102.767

Khi HCSNTP

3.304 87.772.465.668 19.616.884.291 19.614.883.550

Khi HCSN

trung ng273 8.294.750.510 1.930.744.863 1.926.718.300

Khi hp tcx

11 120.820.000 33.253.20033.180.250

Khi x,phng 154 2.916.386.740 657.321.630 658.867.221

(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.



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Bng 2: Chi tit thu BHYT nm 2010

Loi hnh S lao

ng

(ngi)

Tng qu

lng

( ng)

S phi thu

(ng)

S thu

(ng)DNNN 441 9.760.463.400 445.215.811 445.215.811

DN c vn u

t nc ngoi8 125.450.000 6.725.250. 6.725.250

DNNQD 477 7.837.450.231 386.525.351 386.525.351

ng, on th

TP43 1.158.245.440 69.293.209 4.485.034.598

Khi HCSNTP 3.304 87.722.465.668 4.024.615.889 4.024.615.889

Khi HCSN

trung ng273 8.924.750.510 391.125.500 391.125.500

Khi HTX 11 120.820.000 6.687.900 6.687.900

Khi x,

phng154 2.916.386.740 133.475.639 133.475.639

i biu HND 20 166.850.000 7.783.400 7.595.300

Lu hc sinh 209 1.736.010.000 71.844.380 100.704.193

Ngi c cng 378 2.849.990.000 137.018.365 134.093.365

Cn b x 34 281.440.000 13.461.427 13.349.800

i tng thu

3%88.728 88.728

HS-SV 5.733 25.693.080.000 1.779.822.000 1.363.073.760

Ngi tht

nghip43 - 2.759.400 -

Ngi lao nghng tr cp

tht nghip

43 - 2.759.400 -

Ngi ngho - - 12.500.508 12.418.383

Ngi cao tui 163 1.384.970.000 52.315.150 52.178.650

(Ngun: BHXH TP in Bin Ph)



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* 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

Loi hnhS laong(ng)

Tng qulng(ng)

S phi thu(ng)

S thu(ng)

DNNN 441 9.760.463.400 196.889.542 196.889.542

DNN QD 284 4.480.787.831 91.761.385 91.761.385HCSN trungng

42 531.981.10021.864.764

21.864.764

HCSN TP 2.903 75.566.216.970 1.538.330.891 1.538.330.891

Phng, x - - - -

i tng

3%

- - - 88.728 -88.728

(Ngun: BHXH TP in Bin Ph)2.5. Cng tc xt duyt h s gii quyt chnh sch, ch i vi ngi laong.

Nm 2008 BHXH TP in Bin Ph bt u thc hin ci cch hnhchnh theo c ch Mt ca. Trong qu trnh thc hin, c s ch o caBHXH 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 tngbc 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 vkhng cn phi bn tm n khu tip n khch v nhn h s t chuyntm vo khu x l h s, gii quyt ch theo phong cch chuyn mn ho



20/73

cao, tc phong lm vic tch cc, kt qu gii quyt nhanh chng, bn giao hs x l cho giao dch mt ca ng hn, to c nim tin i vi itng 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 tmcc phng nghip v (va mt thi gian, va mt m quan, trt t trong cngs).

Tt c h s u c tr kt qu ng hn (i vi cc trng hp lmth 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 lmvic). i vi nhng h s gii quyt ngay trong ngy, cn b phng giaodch 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 chcgiao nhn vo cui ngy ti b phn Mt ca, c lp phiu giao nhn vm s theo di, cc b phn nghip v cn ca chc nng, thi gian lu xl , xc nhn cc ni dung lin quan, d tho quyt nh gii quyt hoc phduyt 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 bnhng dn ch o ca Ngnh, BHXH TP ch ng trin khai v hngdn cc n v s dng lao ng, ngi lao ng tham gia BHXH v thchin cc ch BHXH cho ngi lao ng.

Qu trnh thc hin xt duyt v chi tr cc ch BHXH cho ngitham 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 hnhxt duyt, thanh ton, chi tr cho cc i tng s tin 438.023.775.285ng. Trong :

- Chi BHXH do Ngn sch m bo l: 251.962.520.921 ng.



21/73

- 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 Thnhph 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 giaBHXH phc v cho cng tc nghip v qun l thng qua h thng phnmm ca ngnh.

BHXH TP in Bin Ph xy dng h thng m n v tham giaBHXH p dng trn a bn thnh ph theo hng dn ca BHXH Tnh inBin 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 mytnh m cn lu tr vo cc ti ng h s v qun l, lu tr theo tng nmca tng n v v giao cho b phn Mt ca chu trch nhim qun l.



22/73

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 c15 n khiu ni t cc i tng, khng c trng hp no gi n t co vkhng c trng hp no gi n khiu ni ln 2; ng thi BHXH TP inBin Ph cng tip nhn 145 trng hp gii quyt thc mc. ng trcnhng tnh hung BHXH TP in Bin Ph nhanh chng kim tra vkp thi gii quyt nhng n th khiu ni v thc mc ca cc i tng,m bo quyn li cho ngi tham gia BHXH.



23/73

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 TPin Bin Ph bm st cc quy nh ca Nh nc, cc vn bn hng dnca ngnh v quy trnh, nghip v, ch chnh sch. Thc hin tt cng tctham mu, lp d ton v thc hin qun l thu v s dng qun l quBHXH. Kt qu thc hin ch tiu k hoch thu c giao hng nm cnhiu s c gng, BHXH TP in Bin Ph t v hon thnh ch tiu phithu 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 sti liu Cc b phn nghip v u thit lp y cc loi s sch theo ngqui nh ca ngnh.

- Cng tc t chc chi tr lng hu, thanh ton ch BHXH nh mau, thai sn, tai nn lao ng - bnh ngh nghip kp thi, t tut ng chnhsch, ng ch Nh nc ban hnh. Gii quyt kp thi, ng qui nh ccquyn li cho cc i tng th hng cc ch , chnh sch BHXH, BHYTtrn a bn.

- Phi hp tt vi ngnh Y t trn a bn gii quyt quyn li cho itng 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 tngmi 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:



24/73

+ Mt s h s bnh n cn vi phm v th tc hnh chnh. Trong giaion 2007- 2010 c 18/60 bnh n c kim tra cn sai phm v th tchnh chnh nh: thiu ch k ca bnh nhn trn vt t tiu hao, h s bnh nkhi 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 trnhtip nhn thuc cha thc hin y cc qui nh cam kt trong hp ngcung ng thuc nh thiu phiu bo l, hn dng, phiu kim nghim lthuc, nhp thuc khng thi hn s dng cn li thep qui nh, thanh tonsai 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 xcnh k hoch thu - chi.

- Trong qu trnh thc hin khai thc i tng np BHXH, BHYT, BHtht 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 doanhnghip mi thnh lp bt buc phi tham gia.

- Nhn thc v chnh sch BHXH, BHYT, BH tht nghip ca mt sn 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 thunhp ca ngi lao ng trn a bn cn hn ch dn ti ngi lao ng chatch cc, cha ch ng tham gia cc ch v BHXH.

- Khi c s thay i v c ch, chnh sch ca Nh nc, ngun kinhph cp b sung cho mt s n v s dng lao ng tham gia BHXH, BHYTcha 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 titnh 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



25/73

ng cu ngnh lp k hoch thu cho ph hp vi thc t tng nm nhmtrnh iu chnh k hoch c giao nhiu ln trong nm.

- y mnh hot ng thu BHXH trn c s thc hin mt cch c hiuqu 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 giaBHXH, BHYT trn a bn nhm c bin php c th tip tc m rng hnna i tng tham gia BHXH, BHYT c bit l khu vc doanh nghipngoi 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 khoch 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 ngidn hiu r hn v chnh sch BHXH t nguyn t tng s ngi thamgia BHXH. Hot ng tuyn truyn cn c nhiu hnh thc ph hp vi ngidn 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 truync nng cao hn.

- Tng cng cng tc phi hp vi cc ngnh chc nng ca Thnhph 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 tco 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 chcm bo ph hp vi nng lc trnh , p ng tt yu cu nhim v cgiao.

- 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 calin 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.



26/73

- Tng cng u t c s vt cht v trang thit b y t cho cc c skhm 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 vcc 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 cquan BHXH trong cng tc kim tra, gim st vic thc hin chnh schBHXH, BHYT trn a bn thnh ph c bit l m bo quyn li chongi lao ng trong cc doanh nghip.

- Vic u thu cung ng thuc cho cc c s y t cng lp cn c thnhphn 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 tngun Qu BHYT do BHXH chi tr.



27/73

PHN HAI: CNG TC THU BO HIM X HI BTBUC TI BO HIM X HI TP IN BIN PH

TNH IN BIN GIAI ON 2007-2010.THC TRNG V GII PHP.



28/73

CHNG I: C S L LUN CHUNG V BHXH VCNG 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 nocon 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 chquan lm gim hay mt thu nhp hay cc iu kin sng khc nh tai nn laong, m au, mt ngi nui dng, tui gi, b suy gim kh nng laongTrong 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 cucsng 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, tmvic 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 gianh h khi h gp phi bin c, ri ro lm gim hoc mt i kh nng laong, mt vic lm c nhiu gii php c a ra. Bc u ch l s cumang, 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 nhnt chc c kh nng. Sau ny khi kinh t pht trin hn, con ngi s dngnhng bin php ch ng, tch cc hn l bin php d phng nh dnhdm, tit kim, song i vi nhng ri ro ln nh tai nn, dch bnh, thtnghip th hnh thc ny li km hiu qu. Vi vic qui nh trch nhim cangi s dng lao ng kt hp vi d phng c nhn v tng tr cng ngngi 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 vinca mnh thng qua cc bin php cng cng, nhm chng li cc kh khn v



29/73

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 bocc 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 hini chung.

+ Bin php cng cng c s dng trong BHXH thng thng lbin 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 nchoc 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 vynu cn c vo mc ch x hi ca bo him th BHXH l hnh thc bohim thu nhp v cung cp cc dch v vic lm, chm sc y t thit yu chongi 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 sng qu ca ngi tham gia, gp phn m bo n nh i sng cho h van ton x hi. Khi nim ny nhm xc nh tnh x hi, tnh phi li nhunca 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 ivi ngi lao ng.

Trc ht, l iu kin cho ngi lao ng c cng ng tngtr khi m au, tai nn ng thi BHXH cng l c hi mi ngi thchin trch nhim tng tr cho nhng kh khn ca nhng thnh vin khc.



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T cc ri ro trong lao ng sn xut v trong i sng ca ngi lao ngc khng ch, khc phc hu qu mc cn thit.

Tham gia BHXH cn gip cho ngi lao ng nng cao hiu qu trongchi 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. khngchi l s h tr v vt cht m cn l ngun ng vin v tinh thn to ln ivi 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 mtcch hp l. Nu khng c BHXH, cc t chc s dng lao ng tr tin bohim 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 ngilao ng gp rui ro nh m au, tai nn lao ng, tui gikhng c ngunthu nhp.. i sng ca h b nh hng th s nh hng n quan h laong v cht lng lao ng. Qua vic phn phi chi ph cho ngi lao nghp l, BHXH gp phn lm cho lc lng lao ng trong mi n v nnh, sn xut kinh doanh c lin tc, hiu qu, cc bn ca quan h laong 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 litrc mt m ngi s dng lao ng khng thc hin y quyn li chongi 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 ngayc 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 theonhiu 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. Nhnc thng cn c vo mc bao ph ca chnh sch BHXH xc nhnhng i tng cn gp kh khn, cn cng ng chia s nhng cha ctham gia BHXH thit k nhng mng li ca An sinh x hi khc nh cu



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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 trongmi 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 gpphn vo vic huy ng vn u t, lm cho th trng ti chnh phong ph vkinh t x hi pht trin.1.1.3. Chc nng ca BHXH.

* BHXH bo m b p hoc thay th mt phn thu nhp chongi lao ng.

y l chc nng c bn ca BHXH c xc nh trn c s i tngca 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 laong 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 riro 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 mtt l nh trong tng quan vi thu nhp ca ngi lao ng vo mt quchung. V nguyn tc, ngun ny m bo thu nhp cho mi ngi thamgia bo him, nu h gp ri ro, phi ngh vic. Song, thc t, ch mt s tngi 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 gpri 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 giyu trong cuc i ca mi ngi.

* BHXH gp phn kch thch nng cao nng sut lao ng c nhnv nng sut lao ng x hi.

Khi khe mnh tham gia lao ng sn xut, ngi lao ng c ngich tr tin lng hoc tin cng. Khi b m au, thai sn, tai nn lao ng,



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tui gi hoc khng may b cht c BHXH tr cp thay th ngun thu nhpb gim hoc b mt, nh cuc sng ca bn thn ngi lao ng v gianh h lun c m bo n nh. Qua BHXH gip ngi lao ng lunyn 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 chiph ca ngi s dng lao ng cho nhng ri ro trong s dng lao ng cngc n nh, c th d liu hch ton c t gip nh u t yn tm snxut, khng b ph sn khi c ri ro xy ra.

* BHXH gp phn thu ht lao ng, hnh thnh v pht trin thtrng lao ng, gn b cc li ch ngi lao ng, ngi s dng lao ngv 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 baoph. Ngi lao ng thng c nhu cu c lm vic trong phm vi thchin BHXH bt buc i sng c n nh. Qua c th thu ht cc laong tt trong x hi vo khu vc thuc phm vi no him. Trong phm vic BHXH, ngi lao ng c th dch chuyn quan h lao ng t ni dtha 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 ccbn c trch nhim vi nhau hn. T hai bn gn b li ch vi nhau, hptc, pht trin cng c li. i vi Nh nc v x hi, chi ph cho BHXHl cch thc phi chi tr t nht nhng li hiu qu nht v c th gii quytc kh khn v i sng cho ngi lao ng v gia nh h, gp phn lmcho sn xut n nh, kinh t, chnh tr v x hi c pht trin v an tonhn.1.1.4. Cc ch BHXH:

Cc ch BHXH l cc trng hp c bo him do Nh nc quinh cho ngi hng bo him, theo cc mc hng v thi gian hng khcnhau, khi c iu kin bo him pht sinh. Cng nh vic xc nh itng tham gia, vic xc nh cc ch BHXH cng ty thuc vo nhu cutham 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



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- BHXH bt buc gm 5 ch : m au, thai sn, tai nn lao ng-bnh 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 itng tham gia phi ng BHXH theo mc ph qui nh hoc cho php nhngi 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 tptrung 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 cngqu c lp vi ngn sch nh nc, nhm m bo v ti chnh chi tr ccch BHXH cho ngi lao ng. V th cng tc thu BHXH ngy cng trthnh khu quan trng v quyt nh n s tn ti v pht trin ca vic thchin 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 trungthng nht.Thu ng gp BHXH l hot ng ca cc c quan BHXH tTrung ng n a phng cng vi s phi hp ca cc ban ngnh chcnng trn c s quy nh ca php lut v thc hin chnh sch BHXH nhmto ra ngun ti chnh tp trung t vic ng gp ca cc bn tham giaBHXH. ng thi trnh c tnh trng n ngBHXH t cc c quan nv, t ngi tham gia BHXH. Qua , m bo s cng bng trong vic thchin 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 lpqu BHXH. ng thi y cng l khu bt buc i vi ngi tham giaBHXH thc hin ngha v ca mnh, do vy thu BHXH i hi chnh xc



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cao, thc hin thng xuyn lin tc, ko di trong nhiu nm, v c s binng v mc ng cng nh s ngi tham gia.

- Cng tc thu BHXH va m bo cho qu BHXH c tp trung vmt 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 aphng hoc trn ton quc. Bi cng tc thu i hi c t chc tp trungthng nht c s rng buc cht ch t trn xung di. Hn na, hot ngthu BHXH lin quan n quyn v ngha v ca c mt i ngi,c tnh ktha cho nn cng tc thu BHXH c vai tr ht sc quan trng v rt cn thittrong vic thc hin chnh sch BHXH. Bi y l khu u tin gip chochnh 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. DoBHXH cng nh cc loi hnh bo him khc u da trn c s nguyn tcc ng c hng BHXH t ra yu cu quy nh i vi cng tc thu npBHXH. Nu khng thu c BHXH th qu BHXH khng c ngun chi trcho cc ch BHXH cho ngi lao ng. Vy hot ng thu BHXH nhhng 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 trongqu 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 tcthu BHXH.

Cn c vo php lut v cc vn bn di lut th nguyn tc thuBHXH phi m bo ng i tng, ng mc thu, ng thi phi m bocng bng gia cc n v tham gia BHXH. Mun vy cn phi qun tritnhng vn sau y:

- Mc ng BHXH ca cc c quan doanh nghip cn da trn qulng 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 tngtham gia ng gp BHXH.

- Quyt ton thu BHXH thng vo cui nm nhng trong nm sngi tham gia v s n v tham gia BHXH lun bin ng, v vy khi quytton phi cn c vo s liu thc t pht sinh ch khng tnh vo mc bnhqun.



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- Thu BHXH phi mang tnh trc tip, hn ch ti a hin tng khonthu 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 hnhdoanh 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 nccp 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 tcphi c b p vo qu BHXH bo ton v tng trng ngun qu, phntrch 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 cct chc, qu t thin, c bit l cc khon n ca ngi tham gia phi chch ton ring, cc khon n i c phi tnh ti li sut.1.2.4. Ni dung cng tc thu BHXH1.2.4.1 i tng thu BHXHa) Ngi lao ng tham gia BHXH

Ngi lao ng tham gia BHXH tu theo loi hnh BHXH do Chnhph 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, itng 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, hotng theo Lut HTX;

+ Cng nhn quc phng, cng nhn cng an lm vic trong cc doanhnghip thuc LLVT;



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+ NL theo quy nh ni trn c c i hc, thc tp, cng tc trongv ngoi nc m vn hng tin lng hoc tin cng trong nc;

+ NL tham gia BHXH bt buc m cha nhn BHXH 1 ln trckhi 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 lmvic nc ngoi di hnh thc thc tp, nng cao tay ngh v doanh nghipu 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 yuhng 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 dngBHXH 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 hocCng ty C phn theo Lut doanh nghip;

+ C quan nh nc, n v s nghip ca Nh nc;



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+ T chc chnh tr, t chc chnh tr XH, t chc chnh tr XH nghnghip, 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; xhi; 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 m-

n, 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 BHXHHin nay, cng tc thu ng gp BHXH bao gm 2 phng php thu

np BHXH sau:* Phng php thu trc tipy 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 chs dng lao ng. Phng php ny do cn b v b phn chuyn trch ca cquan BHXH trc tip thu ng gp BHXH t ngi tham gia BHXH.

Ngi lao ng tham gia ng BHXH s cam kt ng gp BHXHbng nhiu hnh thc khc nhau nh tin mt, sc hay chuyn khon ngnhng. 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 saocho 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.



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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 thngngi s dng lao ng c trch nhim ng BHXH theo quy nh ti khon 2iu 36 ca Ngh nh 12/CP ngy 26/1/1995 v trch tin lng ca tng sngi lao ng theo quy nh ti khon 2 iu 36 ca Ngh nh ny ngcng mt lc vo qu BHXH. Tin lng thng cn c ng BHXH gm clng theo ngch bc, chc v hp ng v cc khon ph cp.

1.2.4.3 Quy trnh thu - np BHXHa) Phn cp qun l thu trong h thng BHXH Vit Nam.

* BHXH Vit NamCh o, hng dn v kim tra tnh hnh thc hin cng tc qun l thu, cps 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 trongnm 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 thuBHXH, BHYT cho ph hp vi chc nng, nhim v.

- Xy dng qun l c s d liu lin quan n ngi lao ng tham giaBHXH, BHYT trn a bn tnh.

- Xy dng k hoch v hng dn, kim tr tnh hnh thc hin cng tcthu v cp s BHXH, th BHYT theo phn cp qun l v quyt ton s tinthu BHXH, BHYT i vi BHXH Huyn theo nh k qu, 6 thng, nm vlp 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 BHYTi 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.



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Trc tip thu BHXH, cp s BHXH i vi ngi lao ng do B Qucphng, B Cng an, v Ban C yu Chnh ph qun l; xy dng k khochthu v bo co quyt ton thu BHXH, cp s BHXH hng nm vi c quanBHXH 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, BHYT bt buc nm sau (mu 13 - TBH), gi 01 bn n BHXH Tnh trcngy 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 thuBHXH, 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 huyntrc 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 thuBHXH, BHYT cho BHXH Tnh v BHXH B Quc phng, B Cng an, BanC 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 cBHXH Vit Nam chp thun bng vn bn).

Hng qu BHXH Tnh ( phng k hoch Ti chnh) v BHXH Huync trch nhim quyt ton s tin 2% n v c gi li, xc nh s tinchnh lch tha, thiu; ng thi gi thng bo quyt ton cho phng thu hoc



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b phn thu thc hin vic thu kp thi s tin ngi s dng lao ng chachi ht vo thng u ca qu sau.

BHXH Vit Nam thm nh s thu BHXH, BHYT nh k 06 thnghoc 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 (mus 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 qutrc ngy 20 thng u ca qu sau.

+ BHXH Tnh: Bo co thng trc ngy 25 hng thng, bo co qutrc ngy cui thng ca thng u qu sau.

BHXH B Quc phng, B Cng an, Ban C yu Chnh ph: thc hinthu BHXH 06 thng u nm trc ngy 30 07 v bo co nm trc ngy15 02 nm sau.e) Qun l h s ti liu thu.

BHXH Tnh, Huyn: Cp nht thng tin, d liu ca ngi thm giaBHXH, 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, pdng trong a bn Tnh theo hng dn ca BHXH VIt Nam. M s thamgia BHXH cp cho n v ng k tham gia BHXH c s dng thngnht 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 liuthu BHXH, BHYT m bo khoa hc thun tin khai thc, s dng. Thchin 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 chvi nhau, chnh sch tin lng l tin v c s cho vic thc hin chnhsch BHXH, iu ny cng c bit ng vi trng hp ca Vit Nam, bi vc s tnh ton mc ng v hng BHXH ca chng ta hin nay l ph



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thuc vo tin lng ti thiu do Nh nc quy nh. Nh vy, khi Nh ncnng lng ti thiu ln iu cng ng ngha vi vic mc ng BHXHcng 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 cicho 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 iqu BHXH bi v s ngi tham gia ng gp vo qu ngy cng t trong khis 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, tiudng 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 thcc 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 laong ca cc ch doanh nghip.



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CHNG II: THC TRNG CNG TC THU BHXHBT 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 Phgiai on 2007-2010.

BHXH l chnh sch an sinh x hi c ng, Nh nc ta c bitquan tm l mt tr ct v an sinh x hi cho ngi lao ng.Vic tham giaBHXH l ngha v v quyn li ca cc n v s dng lao ng nhm thchin 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 stin 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 ngunthu cng l th hin vai tr ca BHXH trong vic bo v quyn li cho ngilao ng. Trong 5 nm t 2006 -2010, s n v, s ngi lao ng tham giang BHXH bt buc ti BHXH TP in Bin Ph lin tc tng ln, nm saucao 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.

Nm

S n v S ngi (ngi)

S n vtham gia

S n vthuc dintham gia

S ngitham gia

S ngithuc dintham gia

2007 172 174 4.304 4.320

2008 181 187 4.489 4.5102009 198 201 4.591 4.624

2010 219 226 4.711 4.736

(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:Hong Th Thanh Huyn 3BH2 42


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+ 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 1.09ln). Trong s ngi tham gia BHXH bt buc tng nhanh nht l nm2008 tng 185 ngi.

C c nhng kt qu trn l do: S n lc ht mnh ca cn b, cngchc vin chc BHXH TP in Bin Ph trong cng tc qun l cng nhgii quyt ch cho cc i tng tham gia BHXH.

Song song vi vic gii quyt ng ch chnh sch BHXH bt buccho 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 thngqua 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 ngBHXH bt buc i vi n v s dng lao ng v ngi lao ng thucdin phi tham gia BHXH bt buc nhng cha tham gia. Bng hnh thc nych s dng lao ng v ngi lao ng thc c trch nhim v quynli khi tham gia BHXH bt buc. Di s ch o ca BHXH tnh in Bintrong 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 vicc 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 vch chnh sch BHXH.

Bn cnh , cn b ca BHXH TP in Bin Ph cn trc tip xungcc n v s dng lao ng, c bit l cc khu vc Doanh nghip ngoi qucdoanh 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 trongvic tham gia BHXH bt buc. ng thi phi hp vi cc ngnh lin quantrong vic thc hin cng tc BHXH nn xy dng nn mt uy tn nhtnh khin ngi lao ng tin tng hn vo chnh sch BHXH t thamgia vo BHXH.



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Tuy nhin, cn nhiu n v v ngi lao ng thuc din tham giaBHXH 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 lngngi tham gia nhng phn nh thc chp hnh Lut BHXH ca mt sng 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 giaBHXH bt buc trong cc nm u tng, nm sau cao hn nm trc. Tuynhin, s n v v s ngi tham gia BHXH bt buc gia cc loi hnh vcc thnh phn kinh t c s khc nhau. C th tnh ring trong nm 2010 ccu 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.



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Loi hnh

2007 2008 2009 2010S

n v(n v)

Tl

(%)

Sn v

(n v)

Tl

(%)

Sn v(n v)

Tl

(%)

S nv

(n v)

Tl

(%)

DNNN 9 5.2 9 5 9 4.5 9 4.1

DN c vnu tnc ngoi

0 0 0 0 1 0.5 1 0.5

DNNQD 48 27.9 56 31 70 35.4 83 37.8

KhiHCSN-ng, onth

103 59.9 104 57.6 106 53.5 114 52.1

Khi HTX 3 1.7 3 1.7 3 1.5 3 1.4

Khi x

phng9 5.3 9 4.7 9 4.6 9 4.1

Tng 172 100 181 100 198 100 219 100

(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 btbuc tng t 103 n v(2007) ln 114 n v( 2010), tng 11 n v; chim59.9% (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) v37.8% (2010).Bng 6: C cu s ngi tham gia BHXH bt buc giai on 2007-2010.Hong Th Thanh Huyn 3BH2 45


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Loi hnh

2007 2008 2009 2010S

ngi

(ngi)

T l

(%)

Sngi

(ngi)

T l

(%)

Sngi

(ngi)

T l

(%)

Sngi

(ngi)

T l

(%)

DNNN 398 9.2 401 8.9 408 8.9 411 8.7

DN cvn u tncngoi

0 0 0 0 8 0.2 8 0.2

DNNQD 297 6.9 386 8.6 436 9.2 477 10.1

KhiHCSN-ng,on th

3.471 80.6 3.553 79.1 3.586 78.1 3.620 76.8

Khi HTX 11 0.3 11 0.2 11 0.2 11 0.2

Khi xphng

127 3.0 138 3.2 142 3.4 154 4.0

Tng 4.304 100 4.489 100 4.591 100 4.711 100

(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 chyu 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 btbuc tng t 3471ngi(2007) ln 3602 ngi (2010), tng 131 ngi, chim80.6%(2007), 79.1%(2008), 78.1%(2009) v 76.8%(2010).



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- Nguyn nhn chnh xut pht t nhng c im kinh t x hi ca TPin Bin Ph:

+ Th nht y l mt thnh ph min ni, iu kin giao thng i licn 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 gny h thng giao thng c u t nng cp khin vic i li c thuntin hn (nu nh nm 2005 i t TP in Bin Ph v H Ni mt 15 tingth hin nay thi gian i li c rt ngn xung cn 10 ting) nhng doa 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 ncngoi u t. Trn a bn tnh in Bin ch c 03 Doanh nghip c vn ut 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 mrng v pha ng, nhm hnh thnh chui th mi hin i, bin vng tlch 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 khaithc m rng cc qu t trng v di t ven cc i thoi, thung lng v qut 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 vcNoong Bua dnh ch xy dng khu thng mi mi v cc im dch vdu 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 lnhvc xy dng v thng mi trong my nm gn y pht trin mnh v slng.

+ ng thi do qua trnh chia tch, thnh lp thm cc n v khu vcHCSN- ng, on th trn a bn TP in Bin Ph.

2.2. Tnh hnh thu BHXH bt buc ti BHXH TP in Bin Ph giaion 2007-2010.

Thu BHXH l mt nhim v quan trng quyt nh s tn ti v phttrin ca cng tc BHXH. Do , hng nm, khi nhn c k hoch giao thuBHXH bt buc ca BHXH Tnh in Bin, BHXH TP in Bin Ph



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sm trin khai thc hin thu BHXH bt buc, kp tin hon thnh k hochcp trn giao ph. Vic thc hin thu BHXH bt buc da trn c s s laong v qu tin lng ca cc n v c quan s dng lao ng trn a bnTP 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 nv i chiu tng gim, ng thi gn vic thu np BHXH bt buc vi victhanh ton cc ch BHXH bt buc. Trong giai on 2007 - 2010, cng tcthu BHXH bt buc ti BHXH TP in Bin Ph t c nhng kt qunht 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.

NmS laong

(ngi)

Tng thu( ng)

Lng tngthu tuyt i

(ng)

Tc tng thu

(ln)

T lhon

thnh khoch(%)

2007 4.304 13.411.584.640 - - 97

2008 4.489 18.354.157.528 4.942.572.880 1.37 98

2009 4.591 22.189.911.477 3.835.753.950 1.21 96

2010 4.711 26.677.481.996 4.487.570.520 1.20 99

Tng - 81.033.135.641 - -

( 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 20.258.283.914ng. S thu nm sau cao hn nm trc. Nm 2007 s thu BHXH t13.411.584.640 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 vs lng lao ng thuc din tham gia BHXH bt buc cng tng ln t sthu BHXH bt buc qua cc nm cng khng ngng tng ln.



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+ Nm 2007 s thu BHXH bt buc t 13.411.584.640 ng, n nm2008 s thu BHXH bt buc l 18.354.157.528 ng, tng 4.942.572.880ng ( 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 thuBHXH 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 tinlng ti thiu nn BHXH TP in Bin Ph cha hon thnh c ch tiugiao 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 giaion 2007 - 2010.

Nm

S lao ng S thu

Slao ng(ngi)

Lng tngtuyt i(ngi)

S thu(ng)

Lng tngtuyt i(ng)

2007 372 -1.034.862.35

1-

2008 409 371.318.596.42

5283.734.074

2009 430 21

1.720.950.77

8 402.354.353

2010 441 112.188.557.24

7467.606.469

Tng - -6.262.966.80

1-

(Ngun: BHXH TP in Bin Ph)



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Trong giai on 2007 - 2010 s lao ng tham gia BHXH bt buc tngt 372 ngi ln 441 ngi, tng 69 ngi. Tng thu BHXH bt buc t6.262.966.801ng. Trong qu trnh trin khai thc hin thu BHXH bt buci 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, tng283.734.074 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 ngk. S thu BHXH bt buc t 2.188.557.247 ng, tng 467.606.469 ng sovi 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 tng1.31 ln).

+ c bit trong nm 2010, s thu bin ng tng nhanh mt cch ngk. S thu BHXH bt buc t 2.188.557.247 ng, tng 467.606.469 ng sovi nm 2009 ( tng ng vi tng 1.27 ln).

* Khi doanh nghip ngoi quc doanhTrong 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 kinht - x hi ca t nc nhm ngy cng c nhiu ngi lao ng c thamgia vo ch BHXH. c bit t 01/01/1995, s phn bit gia nhng ngitrong 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 giaBHXH cho nhng ngi lao ng lm vic trong cc doanh nghip ngoiquc 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 vcxy dng v thng mi t lc lng lao ng ngoi quc doanh ngycng tng cao. S lao ng v s thu tng dn qua cc nm.



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Bng 9: Tng thu BHXH bt buc khi Doanh nghip ngoi quc doanhgiai on 2007-2010.

NmS lao ng S thu

Slao ng(ngi)

Lngtng tuyti(ngi)

S thu(ng)

Lngtng tuyti (ng)

2007 381 -1.087.350.71

5-

2008 405 241.283.555.93

0196.205.215

2009 422 17 1.468.521.126

184.965.196

2010 477 551.885.543.66

1417.022.535

Tng - -5.724.971.43

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 BHXHbt buc t1.087.350.715 ng n nm 2010 thu t 1.885.543.661ng, 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 lnm s thu BHHX bt buc tng nhanh nht trong giai on 2007 2010.



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* 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.

Nm

S lao ng S thu

Slao ng(ngi)

Lngtng tuyti(ngi)

S thu(ng)

Lngtng tuyti (ng)

2007 3.442 - 10.761.178.550 -

2008 3.517 75 15.182.196.746 4.421.018.190

2009 3.567 50 18.363.411.169 3.181.214.420

2010 3.620 53 21.880.654.617 3.517.234.450

Tng - 66.187.441.082 -

( Ngun: BHXH TP in Bin Ph)

Khi Hnh chnh s nghip - ng, on th bao gm Khi Hnhchnh 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 bucchim t trng ln nht trong c cu s ngi tham gia BHXH bt buc; ngthi y cng l khu vc c tng s thu BHXH bt buc ln nht, tng in 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 ln3.620 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 ln21.880.654.617 ng nm 2010, tng 11.119.476.067 ng , tng ng vitng 2.03 ln. Tng thu BHXH bt buc trong giai on 2007 - 2010 t66.187.441.082 ng.



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- Nm 2008, s lao ng tham gia BHXH bt buc l 3.517 ngi tng75 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, tng3.181.214.420 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 53ngi so vi nm 2009. S thu BHXH bt buc t 21.880.654.617 ng, tng3.517.234.450 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.

Nm

S lao ng S thu

S laong

(ngi)

Lngtng tuyti (ngi)

S thu(ng)

Lngtng tuyti (ng)

2007 134 - 501.668.537 -

2008 147 13 541.668.537 50.111.423

2009 153 6 582.909.045 77.880.2252010 154 1 658.867.221 60.318.459

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, NamThanh, Thanh Trng, Noong Bua, x Thanh Minh v x T Lng. y l khuvc c s thu tng i n nh v ng u.

- S ngi tham gia BHXH bt buc tng t 134 ngi nm 2007 ln154 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 ln658.867.221 ng nm 2010, tng 157.198.684 ng , tng ng vi tng



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1.31 ln. Tng thu BHXH bt buc trong giai on 2007 - 2010 t2.285.113.340 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 cvn u t nc ngoi l rt t. BHXH Tnh in Bin giao cho BHXH TPin Bin Ph qun l 01 Doanh nghip c vn u t nc ngoi t nm2009 vi 08 lao ng v n nm 2010 tng ln l 11 lao ng. Tng thuBHXH bt buc chim s lng nh nm 2009 l 22.842.194 ng, n nm2010 l 30.679.000 ng.

2.2.3. nh gi chung v cng tc thu BHXH bt buc ti BHXH TP inBin 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 khngngng tng ln qua cc nm.Tnh n cui nm 2010 c 219 n v vitng s ngi ng BHXH bt buc l 4.711 ngi, tng 47 n v vi 407ngi tham gia BHXH bt buc so vi nm 2007.

Vic Lut BHXH ra i v c hiu lc chnh thc thi hnh t ngy01/01/2007, i tng tham gia BHXH ngy cng c m rng ti tt c milao ng thuc mi thnh phn kinh t, c bit l ngi lao ng thuc khuvc ngoi quc doanh. Trong giai on 2007-2010 c 477 lao ng lmvic 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 Doanhnghip 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 khinngi lao ng phn khi hn, to iu kin cho h t do di chuyn vic lmtrong 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 tngthu BHXH bt buc l 26.677.481.996 ng, Trong giai on 2007 - 2010



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tng thu BHXH bt buc t 81.033.135.641 ng, qu BHXH c hnhthnh tp trung v tng bc c lp vi Ngn sch Nh nc.

Th ba, cc bc trin khai trong qu trnh thu c chuyn mnha, 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 BHXHcng tng i ton din, m bo vic thc hin thu v i chiu s thuBHXH cho tng n v s dng lao ng.

Bn cnh , i ng cn b BHXH TP in Bin Ph ni chung v bphn cn b lm cng tc thu BHXH ni ring tng bc c rn luynv trng thnh hn v phm cht chnh tr, am hiu v chnh sch lin quann ch BHXH, trnh chuyn mn nghip v c nng cao v tch lyc kinh nghim qun l nht nh.

Nh vy trong cng tc thu BHXH bt buc ti c quan BHXH TPin Bin Ph t khi thnh lp n nay t c nhng thnh cng ngk, nhng u im tht xng ng vi cng lao ca tp th cn b, cngchc 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 abn thnh ph lm cho s n v v s ngi tham gia BHXH bt buckhng ngng tng ln qua cc nm.

Th hai: Do s lng n v v s lao ng tham gia BHXH tng lnqua cc nm, c bit l s tng ln khu vc Doanh nghip Ngoi qucdoanh, khu vc Hnh chnh s nghip nh phn tch trn.

ng thi do s chia tch, thnh lp n v mi trong khu vc hnhchnh s nghip, nng lng nh k trong cc n v thuc din tham giaBHXH bt buc trn a bn thnh ph.

Ch tnh ring nm 2010: Trong khu vc hnh chnh s nghip thnhph c 08 n v thnh lp mi nh: Trng Mm non Hoa M v Trungtm Vin thng Thnh ph in Bin Ph (c tch ra t Bu in TP in



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Bin Ph; i vi khu vc Doanh nghip ngoi quc doanh c 13 doanhnghip mi c thnh lp ch yu hot ng v lnh vc xy dng v thngmi 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 ngilao ng. T 1-1-2008, ngi lao ng thuc khi c quan nh nc, lclng 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 l450.000 ng), lm i tng tham gia tng, s thu BHXH tng, t mc honthnh k hoch 97 %.

+ Nm 2009, Chnh ph ban hnh Ngh nh s 94/2006/N- CP quynh tng tin lng ti thiu ln 650.000 ng/thng, lm nh hng n victhu BHXH cng nh tng qu BHXH.

+ Nm 2010, Chnh ph ban hnh Ngh nh 28/2010/N-CP theo tngy 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 tngln 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 nng 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 2007 2008 2009 2010

DNNN 30.785.404 36.258.169 45.482.159 44.825.438

DN c vnTNN

- - 1.500.000 1.984.003

DNNQD 152.623.587 170.264.589175.264.98

5

180.016.823

Khi HCSN-ng, on

30.256.418 42.568.402 40.215.891 49.556.129

Khi HTX 1.025.219 1.524.666 2.456.215 3.130.624

Khi x,phuhng

6.541.269 5.187.125 8.795.296 9.190.993

Tng 221.321.897 255.802.951279.714.54

6

288.704.010

(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 ngoiquc doanh,khi DNNN v Khi Hnh chnh s nghip - ng, on th, ycng l nhng khi c s n v v s lao ng tham gia BHXH nhiu trongtng 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, tng14.040.034 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 nnm 2010 l 180.016.823 ng, tng 27.393.236 ng. c bit l nm2008 s d n BHXH bt buc tng nhanh, tng 22.641.398 ng so vi nm



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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 nv nh Bnh vin a khoa Tnh in Bin, Trng Cao ng kinh t K thutin Bin, Chi cc th y thnh ph, Trng Mm non 20-10.... Phn ln ccn v khi hnh chnh s nghip lun chp hnh tt quy nh np BHXHng k hn, c n v cn np d s tin BHXH bt buc gim gnh nngcho k np sau.

* Bn cnh vic n ng tin ng BHXH, cng tc thu BHXH bt bucti 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 giacn chim s lng ln, c bit l trong khu vc Doanh nghip ngoi qucdoanh. Thc t trn a bn tnh in Bin v c bit l trn a bn TP inBin Ph cho thy s lng lao ng lm vic ti cc doanh nghip ngoiquc doanh ch yu theo hnh thc tha thun bng ming m khng k hpng, c bit l lao ng lm vic trong lnh vc xy dng nh thi gian lmvic di, mc nguy him cao nhng h khng c tham gia BHXH, thmch 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 btbuc ch yu l nhng lao ng chu trch nhim chnh v cng vic cadoanh nghip nh cn b k thut, k ton, th kho m s lng lao ngny ch chim mt t l nh.

- S lao ng thi gian qua tng nhanh hn nhiu nhng cho n nayvn cha c bin php hu hiu qun l ton b s lao ng tham giaBHXH bt buc theo quy nh ca php lut, c bit l i vi cc lao ngthuc 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 nhiudoanh nghip cha ng vi mc lng thc t m h nhn c. Mc lngng BHXH bt buc ca ngi lao ng thng l mc lng c ghi tronghp ng lao ng thp hn rt nhiu so vi mc lng thc t m h nhnc. iu ny nh hng rt ln i vi s tin thu BHXH bt buc c bitl vic m bo quyn li cho ngi lao ng sau ny.



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b) Nguyn nhn ca nhng tn ti trong cng tc thu BHXH bt buc tiBHXH 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 xutkinh 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 kinht th trng mi khi c bin ng nh l ri vo tnh trng lm n cm chngkhng 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 hinnay 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 doanhtheo 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 chquan l do BHXH huyn Ph xuyn cha u t ng mc cho cng tc tuyntruyn 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 victhc hin ng BHXH cho ngi lao ng theo lut nh. Hin nay, hu htch s dng lao ng vi phng chm sn xut kinh doanh ch thch ngch 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 cangi lao ng, ch s dng lao ng trn ng, khng ng BHXH chongi lao ng s dng vo mc ch khc: u t cho sn xut, gim githnh sn phm, tng sc cnh tranh trn th trng v mang li nhiu linhun hn. Bn cnh nhng doanh nghip c tnh khng ng BHXH th cnhiu doanh nghip mun ng BHXH cho ngi lao ng nhng do gp phi



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kh khn trong qu trnh sn xut kinh doanh, do th trng bin ng, cnhtranh vi cc i th khc, do ngun vn kinh doanh hn hp, tnh hnh tichnh thng khng n nh nn khng ng BHXH lin tc cho ngi laong.

Ngoi ra cn do cc c s kinh t khu vc t nhn hot ng ch yuvi quy m nh, kh nng ti chnh c hn, s dng t lao ng v s lnglao ng thng xuyn bin ng lin tc, c bit l nhn thc ca ngi laong v BHXH cn rt hn ch dn n tnh trng trn ng BHXH ca chs dng lao ng. Mt khc mt s doanh nghip ch k hp ng lao ngtng 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 ngnhn, ma v lch lut, thm ch khng cn k kt vn bn hp ng lao

ng , khi

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