GOP Y CHO CAC QUY DINH TAX CHlTONG CAC TQI XAM PHAM TRAT Ty" QUAN LY KINH TE
TRONG Dir THAO BO LUAT HINH SU" (SU^A D P l )
Nguyin Van Thuyet Tom tat: Bdi viet phan tich, ddnh gid cdc quy 3}nh tgi Chucmg XVIII cdc tqi xdm phgm trdt tu qudn ly kinh ti cua Du thdo Bo ludt Hinh su (sua ddi), trSn ca s& do dua ra gop y nhdm hodn thien.Abstract: This article analyses and evaluates provisions in Chapter XVIII on crimes regarding the violation of economic management order under the draft of the Penal Code (amended). On that basis, it makes proposals to improve such provisions.
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hucmg XVIII Du thao Bg luat Hinh su (BLHS) (sira doi) quy djnh ve cac tgi x3m pham tr$t tu quan ly kinh t^gom 41 di6u (tvr DiSu 190 den Dieu 23.0) v6i 06 noi dung sira doi, bo sung ca bin, do li: (i) B6 sung chu thi la phdp nh5n phii chiu trach nhiem hinh su d6i voi mpt s6 t$i pham; (ii) B5 sung hinh phat ti^n 14 hinh phat chlnh d5i vod mot s6 t§i pham; (iii) Tach m6t s6 toi pham ghep thanh nhiing t$i danh d6c lgp d6i voi mot so tpi xam phgm;
(iv) Phi hinh su hoa doi voi mOt s6 tpi pham; (v) Hinh su hoa m6t so hanh vi phgm tpi trong ITnh vuc bao hiSm, gom kinh doanh bao hiSm, bao hijm xa hpi va bao hiim y ti; va (vi) Cu thi h6a mpt s5 tinh tiit djnh tinh, dinh lugng lam can cu dinh tpi ho^c dinh khung hinh phat'.
Theo chiing t6i, phfin lon cac nOi dung dugc dua ra tai Chuang c4c tpi xam pham trjt t\r quan li vi kinh ti trong D\f thao diu d t o bio tinh kha thi va co the thyc hi?n dupc ngay sau khi Bp lu jt dugc ban hinh vi c6 hieu Ivc. Tuy nhien, bSn canh do cung cdn nhiing ngi dung cin phii c6 s\i can nhic
* HQC vi^n Cinh sit nh9n dSn.
' Ban thuydt minh chi ti^t vh V\f thao I S(i (siia d40 thing 04/2015, Ir. 43.
} lu^l Hinh
cin than vi giii trinh ro ring thSm, cu thi:
Mpt Id, ve vi^c bo sung chU the Id phdp nhan phdi chju trdch nhi$m hinh slf Si vii mft s6 lfi xam phgm trft lir qudn Iy kinh li
Du thio BLHS (sita dii) quy djnh phip nhan se phii ch;u trich nhi$m hinh sir dii voi mpt s6 tgi pham thuOc nh6m cic t0i xim ph?m trit t\f quin ly kinh ti, cu thi la:
T6i buon liu (Diiu 190); Tgi trin thui (Diiu 204); Tgi ci y c6ng bg thong tin sai ISch hoac che giiu th6ng tin trong hoat d^ng chlhig khoin (Diiu 213); Tpi sit d\mg th6ng tin npi bp di mua bin chumg khoin (Diiu 214); Tgi thao tiing gii th) truang chiing khoin (Diiu 215); Tpi trin dong bio hiim xa hgi, bio hiim y ti, bao hiem that nghiap cho nguoi lao dgng (Diiu 220).
Co -thi thiy rang, de dau tranh co hi|u qui vdi hinh vi vi pham phip luit nghiSm trgng cua phip nhan, die bift la xim phgm trit tu quin ly kinh te, khic phyc nhihig bit cap ciia hp thong phip luit hipn hanh; tao ca sa phip ly trong hpp tic qu6c ti vi dau tranh ph6ng, chong t6i pham, nhat la doi v6i cac tpi pham co to chiic xuyen quic gia, thi vi0c quy dinh trach nhiSm hinh s\i ciia phap nhan li can thiet.
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NHA Nu'dc VA PHAP LUATSd 9/2015 Tuy nhidn, frong Chuong nay cung nhu xuydn sudt Dy thdo BLHS (sfia ddi) cdn chua thdng nhat ttong vide sfi dyng thudt ngfi^ "pliap nhdn", "phdp nhan Id td chfic kinh tl" (Dilu 2, Dilu 6); "phdp nhan la cac td chfic kinh tl" (Didu 8, 30, 31, 75, 76, 77, 79, 80, 81, 82, 83, 84, 85, 86, 87). Theo chung tdi, cin cd sy ddng nhit vdi quy dinh cfia Bd lugt Dan sy, theo dd sfi dung cyra tfi: "phdp nhdn Id td chfic kinh tl" ma khdng cd tfi "cac".
Hon niia, ttong Dy thao BLHS (sfia dli) khdng ndi rd cd phdi tdt cd cdc dgng cua phdp nhan la td chfic kinh td ddu phdi chiu trach nhidm hinh sy hay khdng? Mdt vin dl cin chu y dd Id, theo tinh thin ciia Dy thao Bp Iudt Ddn sy (sfia ddi) (Didu 90) thi phdp nhdn bao gdm 02 loai co bdn la phap nhan thucmg mgi va phap nhdn phi thuong ragi^ (Bp lugt Dan sy ndra 2005 quy dinh cd 5 Iogi phap nhdn tai Dilu 100). Nhu vdy, quy dinh phdp nhan la td chfic kinh td cd cdn phu hpp? Qua ttinh sfia ddi BLHS phdi bdm sdt sy sfia ddi, bd sung cfia nhfing nganh lugt cd lidn quan, vi vgy, thidt nghT cdc CO quan cd thim quydn cdn chu y xem xet van de nay rapt each can thdn.
Hai Id, vi vipc bS sung hlnh phgt tiin Id hlnh phgt chinh doi v&i mpt sS tpi xdm phgm trgt ttr qudn Iy kinh te
Vdi chfi truong rad rdng ap dyng hinh phgt tidn dupc ndu tai Nghi quylt so 49- NQ/TW ngdy 02/06/2005 cfia Bd Chinh tii ve Chidn lupc cdi each tu phdp ddn ndm 2020, Dy tiido BLHS (sfia ddi) da bd sung hinh phgt tidn Id hinh phgt chinh ddi vdi hiu het cac tdi phgm xdra pham ttgt ty quan I^
kinh td, trfi 08 tdi danh khdng quy dinh.
^ Bdo cio tham djnh dvr iai B$ luat Hlnh sy (siia d6i) thing 02/2015, tr. 10.
^ D\r thao BQ lu^t Dan sy (stia d6i),khoin 1 Dieu 90.
Tuy nhidn, cdn xem xet lgi quy dinh khodng each kha rdng gifia mfic phat tidn, thap nhat va cao nhat ttong ciing mpt khung hinh phgt Ngoai ra, hinh phgt bd sung dli vdi phdp nhan can dupc quy dinh thdnh mdt khoan dpc lap nhu hinh phgt bd sung ddi vdi ngudi pham tdi, ma khdng quy dinh tgi mpt dilm ttong mpt khodn, dd ddn ddn vide hidu khdng dung, khdng thdng nhit trong qud trinh dp dyng.
Ba Id, vi vipc tdch mpt so tpi phgm ghep thdnh nhimg tpi danh ^c tpp d6i v&i mgt so tpi xdm phgm trpt ttf qudn If kinh ti
BLHS hidn hanh quy djnh m0t sd tpi pham ghdp thu^c Chuong cdc tdi xam phgm qudn ly kinh td. Vdi quy dinh ndy thi nhiing hanh vi cd tinh chat, mfic dp nguy hidm khdc nhau, nhung lgi dp dung chung chinh sach xfi Iy hinh sy. Dd ddm bdo vide phan hda ttach nhipm hmh sy, Dy thdo BLHS (sfia dli) dd tdch nhiing tdi phgm ghep thdnh nhidu tdi danh ddc lgp vdi chinh sdch xfi ly^ khdc nhau, dam bdo phu hpp vdi tinh chit, mfic dd nguy hidm cua hanh vi pham tdi. Cy the:
TOi sdn xuat, tang trfi, vgn chuyin, budn ban hdng cim quy dinh tgi Didu 155 BLHS hidn hdnh dupc tach thdnh 02 tdi danh ddc lap tgi Du thdo BLHS (sua ddi), dd la TOi sdn xuit, budn bdn hang cim (Didu 192) vd Tdl tdng tru, vgn chuyin hang cim (Didu 193); Tpi sdn xuit, budn bdn hdng gid la luong thyc, thyc phim, thudc chfia bdnh, thudc phdng bdnh quy dinh tgi Dilu 157 BLHS hidn hanh dupc tdch thdnh 02 tdi danh dpc lgp ttong Du thao BLHS (siia doi), dd la TOi sdn xuit, budn bdn hdng gia la luong thyc, thyc phim (Dilu 195) vd Tpi san xuit, budn ban hang gid la thuic phdng bpnh, thudc chfia b^nh (Dilu 196).
v l npi dung ndy, chfing tdi nhit tri vdi 62
GOP Y CHO CAC QUY BINH...
Dy thao vdi muc dich dam bdo chinh sdch Wnh sy phfi hpp vdi tinh chit mfic dO nguy hidm cho xd hpi cua hdnh vi; ddng thdi d mpt so tdi ciing da dupc sfia ddi ddm bao phu hpp vdi Lugt Doanh nghidp nara 2014 va Lu$t Diu tu 2014. Tuy nhidn , chung tdi cho ring "Tpi san xuit, budn bdn hdng gja Id thfic an dung dis chdn nudi, phdn bdn, thudc thu y, thudc bdo vp thyc vdt, gidng cay frdng, vat nudi" cua Dilu 197 Dy thdo BLHS (sfia ddi) ndn tach thdnh hai tpi phgra dOc lap hogc thay thd ten tOi danh theo hudng ngin gpn hon, frdnh mang tinh chit lidt kd.
Bon Id, vi vipc phi hinh su hda ddi v&i mpt so tpi phgm
Dy thao BLHS (sfia doi) dd phi hinh sy hda ddi vdi 04 tpi phgra dupc quy dinh tai BLHS hiOn hdnh, dd Id TOi kinh doanh frdi phep (Didu 159); TOi cd y ldm frdi quy dinh cua nha nudc vd qudn ly kinh td gay hdu qud nghidm ttpng (Dilu 165); Tpi bdo cdo sai ttong qudn \^ kinh tl (Didu 167); Tpi quang cao gian dli (Dilu 168) dd phfi hpp vdi sy phat triln kinh tl - xa hOi vd hpi nhdp quoc td.
Tuy nhidn, khi phi hinh sy hda doi vdi Tpi cd y Idra trai quy djnh cua nhd nudc ttong quan ly kinh tl gay hdu qud nghidra ttpng quy dinh tgi Dieu 165 BLHS hipn hanh dd cd nhfing quan dilm khac nhau ttong qud trinh sua doi, bd sung. Cd y kiln cho ring, ndn gifi quy dinh ndy bdi tiiyc tien chfing minh khdng cd an oan sai ttong xet xfi tpi phgm ndy; day ciing la phuong an de phdng ngfia nhfing tnrdng hpp gay thipt hgi nghidm ttpng cho nha nudc.
Bdn cgnh dd, theo y kien cua nliidu chuydn gia cung nhu ttong thyc tien cdng tdc diu ttanh phdng, chong tpi phgm cho thiy, tpi phgm nay dupc coi nhu "cdi tfii" dd xu 1^ tit cd nhiing trudng hpp co quan tl
tung khdng thl hoac khdng raudn xfi Iy ngudi pham tdi vl nhihig tpi phara khac.
Vide quy dinh tpi phgm nay thd hidn su "bit Iuc", ydu kem ciia cdc co quan tien hanh td tung trong chiing minh hdnh vi cu thd cfia ngudi pham tpi.
Qua. trinh dp dung phap luat cho thay, vide piii hinh su hda hanh vi nay Id can thidt dd ddm bdo tinh khdch quan frong qud trinh giai quylt vy dn hinh sy, nhimg bdn cgnh dd BLHS can quy dinh rd vl hdnh vi cd y ldm trai quy dinh cu thd gi? d linh vyc ndo? ttong quan ly kmh tl dl cd thl xfi I;^ hinh sy mdt cdch chinh xdc, phu hpp vdi tinh chat va mfic dp nguy hidm cho xa hdi cfia hdnh vi pham tdi. Mac dfi, Dy thdo da dua ra raOt so dang hdnh vi cd y lam frdi d linh vyc chfing khodn, bdo hilm, ngdn hdng, nhung theo chfing tdi ddy se la van dd vd cung khd khdn ttong qua trinh dp dyng phap Iugt, de bd Ipt rapt sd dgng hanh vi Iam trai quy dinh d lmh vyc khac. Vi vgy, can thidt phdi ed sy nghidn cuu ky nham dy lieu day dfi cac hdnh vi ttong qudn li kinh td dd khdng bd Ipt tpi pham, ddc bidt Id ttong giai dogn hiOn nay khi ddt nudc dang frong thdi ky hpi nhgp.
Ndm Id, vi vi^c hlnh su hda mgt s6 hdnh viphgm tgi
Dy thdo BLHS (sfia ddi) da quy dinh la tpi phgm (tpi phgm hda) ddi vdi 08 logi hdnh vi vi phgm nghidra frpng frong cdc ITnh vuc kinh te: Vi phara quy dinh vl sfi dyng dien (Didu 201); ldm gid tdi lieu frong hd so chdo bdn, nidra yet chung khodn (Dilu 216); tryc lpi frong kinh doanh bao hidm (Didu 217); gian lan bdo hilm xa hdi (Didu 218); gian lan bdo hilm y tl (Dilu 219);
frdn ddng bdo hidm xd hpi, bdo hilm y tl, bdo hidm that nghidp cho ngudi lao dpng
^idu 220); vi phgm quy dinh vd hogt ddng ban diu gid tdi san (Dilu 222). Dac bidt, Dy 63
NHA NVdC vA PHAPLUATSd 9/2015 thdo da bd sung mdt tpi danh lidn quan ddn cgnh franh (Dilu 221) nhdra trung tri nhiing hanh vi cd y Idm trdi quy dinh cua Nhd nudc vd cgnh tranh, bdo ddra sy binh ddng, ldnh mgnh ttong hogt dpng sdn xuat, kinh doanh, gdp phin bao dam cho kinh td thi trudng phdt tridn dn dinh.
Day la nhfing npi dung phfi hpp vdi thyc tidn cdng tac diu frong phdng, chdng tOi phgra ttong cdc ITnh vyc kinh td. Mac du, cac ludt chuyen ngdnh nhu Luat Chraig khodn, Ludt Bdo hidm xd hpi, Ludt Bdo hilm y td da xdc dinh cdc hdnh vi vi phgm phdp lugt vd cdc cdc ITnh vyc ttdn va quy dinh chl tdi xfi li hdnh chinh vdi nhung hdnh vi vi phgm. Tuy nhidn, tmh trgng vi pham phdp ludt d nhiing ITnh vyc nay ttong nhiing nam gan ddy cd chieu hudng gia tdng, dnh hudng khdng nhd ddn quydn lpi cua nhd nudc, to chfic vd ddc bidt la ngudi lao ddng. Vide hinh sy hda mdt sd hanh vi nhu trong Dy thdo Id can thidt.
Vd ky thugt Igp phap, cac didu ludt mdi nay van di theo ldi cu, dd la tidp tuc quy dinh gay hgu qua nghidm ttpng Id tinh tidt cd y nghTa djnh tpi (Didu 201, 216) ma khdng giai thich ro rang. Vide quy dinh nay se lam cho vide dp dyng phdp lugt ttd ndn khd khan.
Hon nfia, khodn 1 Dilu 220 Dy thao BLHS (sfia ddi) vd TOi ttdn ddng bao hilm xa hdi, bao hidm y td, bao hidm thit nghidp cho ngudi Iao dOng quy dinh:
1. Ngu&i ndo cd nghia vu ddng bdo hiim xd hgi, bdo hiim y ti, bdo hiim thdt nghiip cho ngu&i lao dgng md khong ddng hogc khong ddng ddy dd sd nguoi hogc sd tiin phdi dong theo quy dinh tie 6 thdng tr&
len, dd bi xic phgt hdnh chinh vi hdnh vi ndy md cdn vi phgm. thuge mgt trong cdc tnrong hgp duoi ddy thl bf phgt tiin tie 02
din 03 ldn so tiin tron dong bdo hiim hogc bi phgt cdi tgo khdng giam giic din 02 ndm:
a) Tron ddng bdo hiim tie v&i sd tiin tie 100.000.000 ddng din du&i 300.000.000 ddng.
b) Tron dong bdo hiem eho tu 20 ngu&i din du&i 50 ngudi lao dgng.
Quy djnh 06 thang ttd ldn d day Id 06 thang lidn tyc hay 06 thang trong phgm vi bao nhidu nam, hay raidn Id dii 06 thdng ttong cd thdi gian ngudi lao dOng Idra vi^c?
cin quy dinh ro dd vide dp dung dupc thong nhat, ddra bao khach quan, cdng bdng.
Ngoai ra, chung tdi cho ring, khdng cdn quy djnh sd lupng ngudi nhilu nhu tgi dilm b, khodn 1 Dilu 220. Theo dd , cd thl quy dinh: "Trdn ddng bdo hiim cho tir 10 ngu&i den du&i 50 ngu&i lao dgng". Nhu vgy, chi cin tli thilu 10 ngudi la dfi didu kifn dd truy Cliu ttdeh nhidm hinh sy dli vdi ngudi ttdn ddng bdo hidm xa hOi, bdo hiem y te, bdo hiIra thit nghidp cho ngudi lao dOng.
Sdu Id, vi mgt sd tinh tiet dfah tfnh, dfnh lirgng ldm cdn c^ dink tpi hogc dinb khung hlnh phgt
Cdc diu hidu dinh tinh, dinh lupng trong Chuong cac tdi xdm pham ttdt ty qudn
\f kinh tl cua Dy tiiao BLHS (sfia dli) dd dupc cy thl hda nhu dau hidu thu lpi bit ehinh ldn, thu lpi bit chinh rit ldn, thu lpi bit chinh ddc biet Idn (ddi vdi tit cd cdc dilu lugt cd quy dinh diu hiOu ndy), hode diu hipu gay hgu qud nghidm ttpng, gdy hdu qud rit nghidm ttpng, gay hdu qua ddc bi$t nghidm ttpng (cdc Dilu 194, 197, tfi Didu 201 din Dilu 215...). Dgc bipt, ylu to ciu thanh co bdn cfia hiu hdt cac tpi phgra thuOc Chuong nay da dupc cy thd hda, nhu doi vdi cdc tOi mdi dupe bd sung vdo Chuong
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