TAP CHi CONG THtffllNG
QUAN LY THU BAO HIEM XA HOI d TINH DAK NONG - THlTC TRANG
VA NHlfNG KHUYEN NGHI
• N G U Y I N VAN D A T - N G U Y I N THE VINH
TOM TAT:
Chinh sacb bao hiem xa hpi \k mdt bong nhffng chinh sdch xa hdi quan trpng nhat trong be thd'ng an sinh xa hdi cua mdi qud'c gia. Bao hiem xa hdi (BHXH) gop phan dn dinh xa hdi, dam bao cudc sd'ng, thu'c bien cdng bang va thiic day tang tnldng Idnh td'. Tuy nbien, cdng tac quan ly tbu BHXH la mdt trong nhiing nhiem vu quan trpng va khd khan cua nganh BHXH. Mac dia cbinh sacb BHXH cung nhif cdng tac quSn ly thu thtfdng xuyen duTpc doi mdi, bo sung cho phu hdp vdi thtfc tien nhuftg no v3n con ton tai nhieu bat cap. Muc dich cua nghidn cu'u nay de kbac phuc nhiing ban che' neu tren, nham md rdng va tang tru'dng nguon thu BHXH, pbat trien ben viJng quy BHXH, trdn ccf sd dd de xua't nhiJng khuye'n nghi thid't thifc, hieu qud trong thdi gian tdi tren dia ban tinh Dak Ndng.
Tiif khoa: Bao hiem xa bdi, quSn ly thu bao hiim xa bdi, tinb Dak Ndng.
1. Dat vS'n d l
Chinh sacb BHXH d ntfdc ta ra ddi ttf ra't sdm, danh da'u stf doi mdi cua chinh sach BHXH bang Ngbi dinb sd' 12/CP ngay 26/01/1995 cua Cbinb phu ve viec ban banh dieu le BHXH va Nghi dinb sd' 19/CP ngay 16/02/1995 ve viec thanh lap Bao biem xa hgi Viet Nam. Stf quan tam ciia Ddng va Nha ntfdc ta ve cbinb sach BHXH cdn dtfdc the bien manh me hdn ntfa kbi Nghi quyet sd' 28- NQ/TW ngay 23/5/2018 ve cai each cbinb sacb BHXH ra ddi. Cd the nhan thay rang day la mot cdng cudc cai each he't stfc cd y nghTa trong tinh binh pbat trien kinh te' bdi nhap ben viJng va trong bd'i canh cupe each mang cdng nghiep 4,0 dang didn ra nhanh chdng, manh me.
Thtfc tidn nhtfng nam qua cho tha'y, chinh sach BHXH va viec quan ly, td chtfc thtfc hien cac cbinb sacb nay da dat dtfpc nhtfng thanh ttfu dang
ke. Theo BHXH tinh Dak Ndng, tinh dd'n nam 2019, tong so' ngtfdi tham gia BHXH khoang 36.288 ngtfdi (trong dd: BHXH bat budc la 32,064 ngtfdi, BHXH ttf nguyen la 4.224 ngtfdi).
Cdng tac quan ly tbu BHXH la mdt trong nbtfng nhiem vu quan trpng va khd khan cua nganh BHXH. De cdng tac thu BHXH dat hiSu qua cao ddi hdi pbai cd chinh sach phu hdp, quy trinb quan ly thu chat che, hdp ly, khoa hpc. Thifc te trong qua trinh td chtfc trien khai thu BHXH thtfdng xuyen dtfpc doi mdi, bd'sung cho phii hdp vdi thtfc tien nhtfng van cdn tdn tai nhieu bat cap.
Muc dich cua nghien cu'u nay nham kbac phuc nhtfng ban che' neu tren, ddng tbdi md rdng va tang trtfdng ngudn tbu BHXH, phat trien ben vtfng quy BHXH, tren cd sd do de xua't nhffng khuye'n nghi tbie't thtfc. hieu qua trong thdi gian tdi tren dia ban tinh DSk Ndng,
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TAlCHJNH-NGAN HANG-BAO HIEM
2. Ctf sd ly thuyd't
Bao hiem xa bdi la stf bao dam thay the hoac hij dap mdt phIn thu nhap cua ngtfdi lao ddng kbi ho bi giam hoac ma't tbu nhap do d'm dau, thai san, tai nan lao ddng, benh nghe nghiep, hd't tudi lao dpng hoac chet, tren cd sd ddng vao quy bao biem xa hdi (Luat BHXH 2016).
Bao hiem xa hdi bat budc la loai binb bao hiem xa bdi do Nba ntfdc to chdc ma ngtfdi lao dpng va ngtfdi sil dung lao ddng phai tham gia (Luat BHXH, 2016).
Thu BHXH bat bupc la "viec Nha ntfdc diing quyen Itfc cua mtnb bat budc cac dd'i ttfdng phai ddng BHXH tbeo miJc phi quy dinb hoac cho phep mdt so' dd'i ttfdng ttf nguyen tham gia, Itfa chon mtfc ddng va phtfdng thdc ddng phu hdp vdi thu nhap cua mmh. Tren cd sd dd, binh thanh nen mdt quy tien te tap trung nham muc dicb dam bao cho cac boat ddng BHXH"
(Hoang Manh Cff, Nguydn Tbi Thu Htfdng, 2011).
Thu BHXH ddng vai trd quan trpng trong viec binb thanh nen quy BHXH, di^u dd cdn dtfdc tbd hien cu the nhtf: Thff nhat, thu BHXH la nhan td cd tinh quye't dinh de'n stf tdn tai va phat trien cua quy BHXH. Thtf hai, thu BHXH vffa la ldi icb, vffa la trach nhiem, nghTa vu cua ngtfdi tham gia ddng gdp, ngtfdi thu nhSm dam bao an sinb xa bdi (ASXH) Hoang Manh Ctf, Nguyen Tbi Thu Htfdng, 2011).
Nguyen tSc tbu BHXH: Mdt la, thu dtfa tren cac van ban phap luat, Hai la, thu diing dd'i ttfdng, thu du sd' Itfdng va dam bao dung thdi gian quy dinh; Ba la, bao dam quyen ldi ngtfdi tham gia BHXH; Bo'n la, bao dam hoat ddng tbu BHXH dn dinh, ben vffng, hieu qua (Nguyen Van Dinb, 2008).
Quan ly tbu BHXH la qua trinb tac ddng ciia cac cd quan BHXH dd'i vdi mpi to chtfc, ca nban cd lien quan de'n thu BHXH tbeo mdt quy trinh tff xac dinh dd'i ttfdng thu, mtfc thu, phtfdng thtfc thu, lap ke hoach thu de'n td chffc thtfc hien ke'hoach va kiem tra danh gia viec thtfc hien tbu nham dat dtfdc muc tieu tbu dung, thu dti, thu kip thdi tien thu BHXH ciia dd'i ttfdng tham gia BHXH vao Quy BHXH (Nguyen Van Dinh, 2008).
Muc tieu cua quan ly tbu BHXH: Mdt la, md rpng dien bao phu cua bao hiem xa hdi; Hai la, dam bao ben vffng quy bao hiem xa hpi; Ba la, gia tang mtfc dp hai long ciia dd'i ttfdng tham gia bao biem xa bpi (Nguydn Van Dinb, 2008).
Tieu chi danh gia quan Iy thu BHXH: Mpt la, nhdm tieu chi danh gia ket qua thu: Ty le lao ddng tham gia BHXH; Ty le hoan thanh ke hoach tbu BHXH trong ky. Hai la, nhdm tieu chi danh gia quy trinb tbu bao hiem xa hdi: Sd' Itfdng ho sd giam trong ky; Sd tieu cbi tren td khai, bieu mlu giam Erong ky; Tbdi gian giao dich BHXH; Minh bach thdng Em ddng BHXH va trach nhiem giai trinh (Hoang Manh Ctf, Nguyen Thi Thu Htfdng, 2011).
Nban to'anh htfdng de'n quan ly thu BHXH bao gdm: Nhan td thudc ve mdi trtfdng kinh te vTmd: Mdt la, dieu kien kinh t e - x a hdi; Hai la, mdi trtfdng phap ly ve bao biem xa bdi, Ba la, dan sd' - Itfc Itfdng lao ddng; Bd'n la, trinb dd nhan tbffc, y tbffc trach nhiem ciia ngtfdi tbam gia BHXH; Nam la, tinh trang tai cbinh cua do'i ttfdng tbam gia BHXH.
Nhan to' thudc ve cac chii the tham gia he thd'ng BHXH: Mdt la, hoat ddng tuyen truyen, phd bie'n cbinh sacb, phap luat thu BHXH; Hai la, trinh dd, nang life dpi ngu canbd quan ly thu BHXH; Ba la, tfng dung cdng nghe thdng Ein;
Bd'n la, cdng tac thanh tra, kiem tra, giam sat (Nguydn Van Dinb, 2008).
3. Phu'dng phap nghidn cu'u
Thu thap thdng tin: Ttf cac ngudn dtf lieu nhtf: Cac bao cao thtfdng nien cua BHXH tmh Da'k Ndng, cac Sd, Ban, Nganh cua tinh: Sd Ke hoach va Dau Itf, Sd Tai chinh, Sd Cdng Thtfdng, Ngoai ra, tbu thap thdng tin qua cac cudc phdng va'n, phdng v£n sau va thao luan nhdm dd'i ttfdng tham gia BHXH, cac nha khoa bpc nghien cffu ve BHXH.
Xff ly va phan tich thdng tin; Ta't ca nhffng so' lieu tbu thap trong qua trinh nghien cu'u dtfdc nhap va xii ly bang phan mem Microsoft Office Excel. Sff dung phtfdng phap thdng ke so sanh, danh gia dd'i chie'u cac chi tieu nghien ctfu.
Tham khao y kie'n tff nhffng ngffdi cd chuyen mdn sau trong cdng tac quan ly nba ntfdc ve BHXH.
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TAPCHlCONCIHIfllNG
Bang 1. Ty le lao dong tham gia BHXH d Dak Nong theo khoi ddn vj
STT
1
2
3
4
5
6
Chi tieu
HCSN, Dang, doan the
DN nha na6c
Doanh nghiep NQD
DN CO von BTNN
Khac
long cong
Nam 2017
20,604
4,728
4,161
0,49
1,405
30,947 100,0%
96,0%
76,0%
84,0%
85,0%
94,4%
Nam 2018
20,434
5,131
4,732
0,63
1,478
31,838 100,0%
96,3%
76,5%
84,5%
86,0%
94,4%
Nam 2019
20,557
5,187
4,798
0,64
1,458
32,064 100,0%
97,6%
77.0%
86,0%
86,4%
94,7%
4. ThUc trang quan ly thu BHXH d Dak Ndng
4.1. Thifc trqng qudn ly dd'i tUdng tham gia BHXH
Hien nay, chii trtfdng md rdng didn bao phu BHXH dang dtfdc trien kbai manh me, dieu kien tbam gia BHXH bat budc ngay cang dtfdc ddn gian hda va de ap dung cho cac tang Idp lao ddng. Qua Bang 1 ta tha'y, tdng s6' Itfdng ngtfdi tbam gia BHXH ngay cang tang la do dieu kien
Nguon: Bdo hiem xd hoi tinh Dak Nong
tbam gia BHXH ngay cang dtfdc ndi long. Ttf ngay 1/1/2018, NLD cd HDLD tff 1 thang trd I6n, NLD la lao ddng ntfdc ngoai lam viec tai Vi^t Nam phai tham gia BHXH.
Ciing tbeo sd' Heu thd'ng ke ve tinb hlnh tham gia BHXH cho tbS'y, ty le sd' lao ddng tham gia BHXH so vdi Itfc Itfdng lao ddng ludn cd xu htfdng tang qua cac nam, dieu nay cho tha'y NLD phan nao y thtfc dtfdc trach nhiem cua minb trong viec ddng BHXH.
Bang 2. Tinh hinh Ihu BHXH d Dak Nong Mi ndm 2017-2019
Ban vi: Ty dong STT
1 2 3 4 6 6
Chi tieu HCSN, Dang, doan the Doanh nghiep nha nudc Doanh nghiep NQD
DN CO vdn DTNN Khac long cdng
Nam 2017 66,720 73,316 41,157 700 7,848
389,742
Nam 2018 285,373 66,913 70,330 763 8,954 422,334
Nam 2019 293.935 68,296 84.396 786 17.492 464,906 Ngudn: Bdo hiem xd hoi tinh Ddk Ndng
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I A I GHiKH-NGAN HANG-BAO HIEM
Bang 3. Tinh llinti no dong BHXH d Ddk Nong tCt ndm 2017-2019
Dcfn VI tinh: Ty dSng
sn
1 2 3 4 5 6
Chi tieu HCSN, Bang, Doan the Doanh nghiep nha nudc Doanh nghiep NQD
DN CO von DTNN Khac
"long cong
Nam 2017 5,135 12,712 8,648 0 1,192 27,687
Nam 2018 4,669 14,316
9,228 10 822 28.945
Nam 2019 4.572 14.812 9,521 0 84 28,989
Nguon: Bdo hiem xd hoi linh Dak Nong
4.2. ThUc trang qudn ly td chiic thu BHXH 4.2.1. Kel qua thu BHXH
Trong giai doan 2017-2019, sd thu BHXH tat ca cac khd'i ddu cd xu htfdng tang the hien d Bang 2. Nguyen nhan cd ban dan de'n so' thu cua cac khd'i tang la do:
- Sd' Itfdng doanh nghiep tang len, so' doanh nghiep ngoai qud'c doanh tham gia BHXH tang, sd NLD tham gia BHXH bat budc tang tff 30,947 ngifdi len 32.064 ngtfdi.
- Ty le ddng gdp tang, hai ye'u td cd ban lam tang nen tien Itfdng ddng BHXH, tff do. tang sd thu BHXH ia do nang Itfdng thtfdng xuyen va tang Itfdng do dieu cbinb mffc Itfdng cd sd.
4.2.2. Thuc trang na dong BHXH Tbeo bao cao ciia BHXH Da'k Ndng, tinh trang nd ddng BHXH dang didn ra d hau he't cac dia phtfdng va sd nd BHXH hien nay bat budc phai tinb lai la 24.843 trieu ddng, chie'm 2,47%
so vdi sd phai thu, chii ye'u tap trung d khu vu'c DN. Day la mpt trong nhtfng van de nbtfc nhdi nha't ctia cdng tac thu BHXH.
Ttf Bang 3 tmb hinh nd ddng BHXH ve cd ban sd tuyet dd'i nd nam sau ludn cao hdn nam trtfdc tSp trung chu ye'u vao nhdm doanh nghiep nha nifdc (DNNN) (ttf 12,712 len de'n 14,812 ty dong), do mpt sd DNNN lam an kem bieu qua dang Irong giai doan sap xe'p lai hoac giai the, Doanh
nghiep ngoai qud'c doanh (ttf 8,648 den 9,521 ty ddng), day la loai hinb doanh nghiep khd kiem soat, chie'm dung vd'n ttf cac khoan tbu bao hiem ciia NLD de dau ttf vao muc dich khac; Kbdng bdp tac vdi cd quan BHXH de giai quye't che dp cho NLD, tham cbi khdng ke't ndi thdng tin vdi ai quan BHXH; Ddng BHXH vdi mtfc Itfdng tha'p hdn mffc Itfdng thtfc tii cho NLD. ky HDLD ngan han hoac thue ngoai de giam chi phi BHXH; Xay dtfng thang Itfdng, bang Itfdng thanh nhieu bac, tach tien Itfdng thanh nbieu khoan phu cap. trd cap de trd'n ddng BHXH.
Qua Bang 4 ebo tha'y, ne'u xet ve sd' tuyet dd'l tbi nd BHXH nam sau cao bdn nam trtfdc do so pbai thu ciia nam sau cao bdn, trong dd cbii yeu la nd gd'i dau. Bdi do da phan cac DN sau khi quye't toan tien Itfdng thang mdi ddng BHXH nen thtfdng ddng vao dau cua thang sau
Tuy nhien. ne'u xet ve ty trpng nd so vdi tdng sdphai thu va ty trong nd tdn dong trong tong sd nd tbi nam sau giam so vdi nam trtfdc. Ty le nd ddng BHXH cd xu htfdng ngay cang giam, nam 2017. ty Id nd ddng chie'm 6,63% sd pbai thu, con sd nay giam xudng cdn 6,06% nam 2019, Dac biet. qua sd lieu Bang 4, ty Id nd BHXH so vdi tdng sd pbai thu ciia nam ttf 2017-2019 tha'p bdn nbieu so vdi cac nam trtfdc do. Qua dd cho thay cdng tac quan ly thu da cd nhieu cai lien so vdi trffdc day
IAP GHl CONG IHIfdNG
Bang i. Ty le nd d o n g BHXH d Ddk Nong t a n d m 2017-2019
Nam
2017
2018
2019
So phai Ihu BHXH (ty dong) (PI)
417,429
451,279
494,894
So nd dong BHXH (tyd6ng)(N)
27,687
28,946
29,989
Ty l§ nd dong BHXH (%) = (N)/(PT)
6,63
6,41
6,06
Ngudn: Bdo hiSm xd hpi linh Dak Nong
4.3. Cdc ye'u to dnh hiidng tdi cong tdc thu BHXH trong thdi gian qua
Ve dd'i ttfdng tbam gia BHXH: Mdt sd' ddn vi sff dung lao ddng (SDLD) cd bieu hien lach luat de trd'n ddng BHXH bang each giao kdt hdp ddng lao ddng vdi NLD tbdi ban dtfdi I thang. Hau hdt NLD chtfa thtfdng xuyen quan tam de'n viec ddng BHXH cua minh. Viec tham gia BHXH cdn han che' do tbu nhap ciia ngtfdi dan cdn tha'p, vide phat trien dd'i ttfdng tbam gia BHXH cung rat khd khan.
Ve quan ly can cff dam bao ddng BHXH:
Quan iy tdng quy tien Itfdng ciia cac ddn vi cdn gap kha nbieu vtfdng mac. Cd che', chinh sach ban banh chtfa cd sff ddng bd, cdn ba't cap, cbtfa pbii hdp vdi yeu cau thtfc td
Cdng tiic tuyen truyen, phd bie'n chinh sach phap luat BHXH: Viec giai dap tha'c mac ve BHXH cho cac dd'i ttfdng cbtfa dtfdc thtfdng xuyen, chtfa xay dtfng dtfdc mang Itfdi tuyen truyen sau rdng den ttfng cd sd, tffng cd quan, ddn vi ve BHXH mdt each ddng bd.
Cdng tiic ddn dd'c, quan ly nd: Tinb trang cham ddng, trd'n ddng BHXH xay ra d hau he't cac dia phtfdng. Thie'u nhan stf dSn de'n cdng tac quan ly tbu, ddn dd'c thu nd, thanh tra kiem tra va tuyen truyen hieu qua chtfa cao. Che tai xff phat cdn chtfa du manh, chffa dii sffc ran de.
Ve cdng tac thanh Era, kiem tra BHXH: Ngay cang dtfdc nang cao, tuy nhien cdng tac xff ly vi pham vIn cdn nhieu ban che', cac che tai xff phat
cac DN vi pham BHXH con thie'u va cbtfa du manh de budc DN phai tuan thii.
4.4. Nhffng khuye'n nghi nhdm tdng ciidng qudn ly thu BHXH cho tinh Dak Ndng trong thdi gian tdi
Hoan thien can cff ddng BHXH. Dd quan ly td't ngudn thu BHXH phai quan ly td't mffc ddng, phtfdng thtfc ddng, tien Itfdng, tien cdng lam can cff ddng BHXH do Nba ntfdc quy djnh dtfdc thd bidn trong Luat BHXH va cac van ban quy pham phap luat.
Quan ly td chffc tbu BHXH. Can tidp tuc nghien cffu, cai tien phtfdng phap quan ly thu vdi cac bien phap ddng bp, nham tbu dung, tbu dii va kip thdi tien ddng BHXH cua NLD, cac ddn vi SDLD theo dung phap luat, nha't la khu vtfe kinh te ngoai qud'c doanh.
Ben canh dd, pbai cd binh thffc ky luat that nghiem khSc dd'i vdi nhffng can bp, vien chffc, cac cd quan BHXH dja phffdng vi pham nhffng quy dinh ciia Nha ntfdc, ciia nganh. Cac cbinh sach ve thu BHXH, quy trinh thu, nop BHXH, Ehu tuc, gia'y td, bd sd de tham gia BHXH cung nhtf hd sd htfdng BHXH pbai dtfdc cdng bd'cdng khai cho ta't ca dd'i ttfdng nop, cd quan nop BHXH.
Thtfdng xuyen danh gia stf van hanh ciia cdcbe thu BHXH bien nay de' cd nhffng sff thay doi cho pbii hdp dam bao Einh cbaE che.
Tang ctfdng Ehanh tra thu BHXH. Tbeo Luat BHXH sffa ddi so 58/2014/QH13, hieu Itfc tff ngay 01/01/2016, nganh BHXH cd them chffc
262 So 4-Thang 3/2020
TAI CHJNH-NGAN HANG •BAO HIEM
nang thanh tra chuyen nganh ve ddng BHXH, BHXH Dak Ndng can tang cffdng bdn nffa trong xay dtfng kd' hoach tbanb tra, kiem tra hang nam. Thtfdng xuyen dao tao, bdi dtfdng ngudn nhan Itfc tbanb tra. Cd quan BHXH can khuye'n khich phat trien hinh tbffc tff giiim sat.
Ph^t trien dd'i tffdng tham gia BHXH. Can xay dffng va hffdng din cu tbd md binb BHXH da tang. Hoan thien cd che', cbinb sacb tren cd sd tao dieu kien cho ngffdi LD tham gia BHXH. Nghien cffu che' dd htfu tri tbeo htfdng giam dan so' nam ddng BHXH td'i thieu de dtfdc htfdng che dd btfu tri ttf 20 nam xudng 15 nam, htfdng tdi cdn 10 nam vdi mtfc htfdng dtfdc tinh toan pbu hdp nham tao dieu kien cho NLD cao tudi, cd so nam tbam gia BHXH tha'p
dtfdc tie'p can v^ thu hffdng quyen ldi BHXH.
5. Kd't luan
De cdng tac thu BHXH dat hieu qua cao ddi hdi phai cd cbinh sacb pbu hdp, quy tnnh quan ly thu chat che, bdp ly, khoa hpc. To chtfc trien khai, chinh sdch BHXH can thffdng xuyen dtfdc ddi mdi, bd sung cho phij hdp vdi thtfc tien. Vdi nghien ctfu nay, nhdm tac gia da di sau ngbidn ctfu va md ta dtfdc bffc tranh toan canh ve cdng tac quan ly thu BHXH tren dia ban tinh Dak Ndng, ciing nhtf cac ye'u to' anh htfdng ddn cdng tac quan ly thu BHXH.
Tren cd sd do, dtfa ra cac nhdm giai phap mang tinh kha tbi cao, nham hoan thien hdn nffa cdng tac quan ly thu BHXH d tinh Dak Ndng trong thdi gian tdi>
n 2017 vd phuang hudng nhiem vu ndm
n 2018 vd phuang hifdng nhiim vu ndm TAI LIgU THAM KHAO:
1. Bdo hiem xd hoi Ddk Ndng (2018), Bdo cdo ket qud cong tdc n 2018.
2. Bdo hiem xd hpi Ddk Nong (2019), Bdo cdo kS'l qud cong tdc n 2019.
3. Bdo hiem xd hpi Dak Nong (2020), Bdo cdo ke'l qud cong tdc ndm 2019 va phuang hudng nhiem vu ndm 2020.
4 Bao hiim xd hoi Viel Nam (2016). Quyet dinh ban hdnh quy dinh hoai dong thanh tra chuyen ngdnh ddng BHXH, BHTN, BHYT vd hoai dong kiem tra cua BHXH Viet Nam. sd 1518/QD-BHXH. Hd Ndi 5. Bdo hiem xd hpi Viel Nam (2017). Quyet dinh ban hdnh quy trinh giao dich dien id trong linh vUc BHXH, BHYT, BHTN, sd 838/QD-BHXH, Hd Noi.
6. Hodng Manh CU va Dodn Thi Thu Huang (2011), Bdo hiem xd hoi, Nhd xudt bdn Hoc vien Tdi chinh, Hd Npi.
7. Nguyen Vdn Dinh (2008), Gido trinh Bdo hiim. NXB Dgi hpc Kinh le'qudc ddn.
8. Nghi dinh sd 12/ND - CP ngdy 26/01/1995 ve viic ban hdnh dieu le bdo hiem xa hpi.
9. Nghi dinh so 19/NB - CP ngay 16/02/1995 ve viec thdnh lap Bdo hiem xd hpi Viei Nam iren ca sd thdng nhd'l cdc id chiic BHXH hien nay dTWvd dia phuang.
10. Nghi quyet s628/NQ-TW ngdy 23/5/2018 cua Ban chdp hdnh TWkhoa XII ve cdi cdch chinh sdch bdo hiemxd hpi.
11 Qudc hdi nudc Cong hoa xd hoi chu nghia Viel Nam (2015),^ Lugl so WO/2015/QHl3 ve viec quy dmh cdc loi ve hdnh vi true lai. trdn dong, na dong cdc loai bdo hiem xa hpi (BHXH), bdo hiim y te (BHYT).
ngdy 27/11/2015
TAP CHi CQNG THlftfNG
Ngay nhan bai: 11/2/2020
Ngay phan bi&n dtanh gia va su'a chii'a: 21/2/2020 Ngay cha'p nhan dang bai: 2/3/2020
Thong tin tdc gid:
1. TS. N G U Y I ; N VAN DAT
Khoa Kinh tg', Trtf(fng Dai hpc Tay Nguyen 2. NGUYEN THE VINH
Bao hiem xa hdi huy^n Krdng N6, tinh Dak Ndng
MANAGEMENT OF SOCIAL INSUIiANCE COLLECTTION AT DAK NONG PROVINCE: CURRENT SITUATION AND
RECOMMENDATIONS
• Ph.D NGUYEN VAN DAT Faculty of Economics, Toy Nguyen University
• NGUYEN THE VINH
Department of Social Insurance - Krong No District, Dak Nong Province ABSTRACT:
Social insurance policy is one of the most important social pobcies in the social security system of each country. Social msurance contributes to the social stability, livelihood assurance, social equity implementation and economic growth. However, the management of social insurance collection is one of the important and difficult tasks of the social insurance sector. Although the social insurance policy as well as the management of revenue are often amended and supplemented to keep up with the social growth, the social insurance policy still has many shortcomings. This study is to address the Hmitations of Vietnam's social insurance policy in order to help the social insurance revenue grow, developing the country's social insurance fund sustainably. Based on the study's results, the smdy proposes some practical recommendations to improve the effectiveness of social insurance pohcy of Dak Nong province in the coming time.
Keywords: Social insurance, management of social insurance collection. Dak Nong province
2 6 4 So 4 - T h a n g 3/2020
