t
* KHOA HOC XA H O I *
VAN D E T R A C H N H I E M H I N H SU" K H I DOANH N G H I E P THlTC H I E N H A N H VI T R O N T H U E ,
T R O N D O N G BAO H I E M CHO NGU-dl LAO D O N G
CAO THI OANH"Ton, tdt: Vi dgng ca vg lgi, nhiiu doanh nghifp i nddc ta hiin nay titn each di trin dong thui tron dong bio hiim cho ngiM lao ddng. Nhitng hinh vi niy »lm phgm trgt td guin ly kinh ti, gdy tmthu cho ngdn .dci „M nadc, giy MH hgi din guyin ldi cua ngudi lao dgng. Trong khi phdp lugt htrthBif Vilt Nor, child , „ , dinh phdp nhin li chi thi cua tgi phgm cung chtta guy dlnh trin dong too hlim cho ngudi lao d^ng Id tgi pkgm thi viec x* iy cdc hdnh vi ndy dm nhiiu vUdng mic, iH cdp
™ » CB «> nghiin c ^ vi cdc hdnh vi trin thui, tron dong iao hiim cho ngudi lao ding cia doanh nghiip dudi^ gdc df phdp luit va thgc tiln, bdi Mt di miit mdt sHiin nghi hodn thiin phdp lugt ninh SU nham xily trilt di cic hanh vi nay.
TU hhdw Trdh thui, trin dong bio hiim, doanh nghiip, phdp nhdn.
Abstract: For benefits, many corporations m VUtnam try to evade ta. and insurance for employee,. Tl^ec behaviours violate economic management order, causing budget loss for the state and .lolau the rights of employees. Wrile Vietnamese criminal lain has no, stated clearly the subject tif crime as well as considered insurance evasion as a crime, it becomes more difficult to deal witk these bekavuiurs. By studying to and insurance evasion behaviours from a legal and practical perspective. Ike autkor provided some suggestions forfuHher compUtion of criminal laws
Keywords: Tax evasion; Insurance evasion; Corporation; Legal subject.
Ngdy nkdn bdi: 10/7/2014; Ngdy duyet ddng bii: lB/812014
d„» T " *f .*"•":''••'^•° '•'°'' »V kti doi vai cao ca nhto thuc hi^n htoh vi id
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^2Z7S1 Z ? '"^If^.^'L^'^' ^ ^ ^y «on. M u 161 hose Dilu 1 3 Nam hi,n htoh, h4i^ vi trdn thue tiy BO luat Htoh su v4 quy dinh tai Dieu 20 ttog truong hop c6 the^ bi xi IJ. htoh .u vi B6 luM Htoh su vl d L nh!m ^ a l i
SU). Tuy nhito do chua co quy dinh vl NhOng nguM ddng ph,m duoc x4c dl^
cflng vto 14 truy cflu trach nhiem hinh su "TST™;»,.n ,, ,
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NHiN KO; KHOA ngc Xii NOl I I
VAN DE T R A C H N H I E M HINH STJ*...
doanh n ^ S p tron thue, mac d u ldi ich thu dUdc tLf hanh vi nay tiiudc ve ca doanh nghidp nhitng chi nhQng ngifdi tham gia thuc hien hanh vi tr6n t h u ^ vdi cac t u each tren trong dong pham m6i phai chiu trach nhiem hinh sii.
H&nh .vi tron thue cua doanh nghiep c6 the bi truy ciiu trach nhi§m hinh sU theo quy dinh v^ toi tron thue, neu t h u doan tron thue k h 6 i ^ hen quan den hanh vi buon ban trai phep hang hoa, tien te qua bien gi6i quoc gia. Trong tnfdng hdp dung c^c t h u doan b£ft hdp phdp de tron thue khi dUa h&ng h6a, tien te qua bi€n gidi qu& gia nhSm muc dich buon b a n thi h&nh vi d6 c6 t h i bi xii ly ve toi buon l|iu.
1.1. Tgi tron thu^
TQi trSh thue dUdc quy dinh t a i chUdng XVI ve cac toi xam pham trit tu quan Ijr kinh te vdi cac d^u hi^u phap 1^ nhu sau:
- Vi khdch the cua tii pham: H&nh vi tr6n thu^ xfim phsim difn chinh sach quan li thu ngp thuS' cua Nh& nildc, gay thifit h ^ den ngfin sfich qu6c gia.
- Ve hanh vi khdch quan cua tgi phgm:
H&nh vi trfin thu^ lfi hfinh vi dung bfi't k^
thu doauQ nfio trfii phap lufit nhftm khong npp B6 tien thu^ m& doanh nghi$p phai nop theo quy dinh cua phap lu^t, Hanh vi trfin thue cua doanh nghi$p c6 t h i lfi trfi'n tofin bo hofic trfin mfit philn sfi' t h u ^ phai nfip. Yi^ trfin thue cfi t h i dUdc thUc hifin vdi bfit k^ loai thue n&o, vdi mot hay nhieu loai thufi'theo quy dinh cua phfip lufit hifin hfinh. Vi du: thue thu nhfip doanh nghi$p, thue tfii nguyfin, thue chuyen nhUdng bift dfing san, thufi'nfing nghifip v.v...
Hfinh vi trfi'n thufi khac ve tinh chfi't vdi hSnh vi chfim nfip thue. Trong khi hfinh vi trfi'n thufi dfin miic dfi nhlit dinh bi quy dinh lfi tfii pham thi hfinh vi chfim nfip B NHAN LVC KHOA HOC XAHOl
thue' cua doanh nghifip khong bi coi lfi tfii pham. Dfi khftng dinh rfing doanh nghifip thuc hien hfinh vi tr&i thufi' t h i phai chiing minh du^c doanh nghifip cfi t h u doan t h ^ hien vific tim each de khfing phai nop so' tien thue' dfi. T h u doan trfi'n thufi cua doanh nghifip cfi t h i lfi gia mao gifi'y td, lam gia sS sach, khfing kfi khai cac giao dich chiu thue^..
Hanh vi trfin thue' bi coi 1& tfii pham ne'u sfi' tien trfi'n thue' tii 100 tri$u dfing trfi len hoftc dudi 100 trifiu dfing m& trUdc dfi ngUdi pham tfii da bi xxt phat hfinh ehinh vfi h&nh vi tron thue' hofic da bi ke't an, chUa dUdc xofi a n tich vfi mot trong cac toi quy dinh t^i eae Dieu 153, 154, 155, 156, 157, 158, 159, 160, 161, 164, 193, 194, 195, 196, 230, 232, 233, 236 vfi 238 BLHS m& con vi pham.
- Vi?' l§i cua chu thi: Khi thi^e hifin hfinh vi trfi'n thufi', I6i cua ehu t h i phai lfi co y true ti^p tutc 1& ehu t h i nhfin thiie dUdc tinh nguy hiim, tinh t r a i phap lufit cua hfinh vi trfi'n thufi' nhifng vfin thuc hi$n,
VI hinh phat: D i l u 161 Bfi lufit Hinh si?
quy dinh 3 khung hinh p h ^ t sau dfiy:
Khung hinh phtit cd ban, ngUcfi pham toi CO t h i bi phat tien tii mfit dfi'n nfim I ^ sfi' t i l n trfin thufi" ho^c bi phat cai t^o khfing giam giU dfi'n 2 nfim.
Khung hinh phat tfing n$ng thii nhfit, ngudi pham toi c6 t h i bi phcit tien tii mfit 1 ^ d i n nftm I l n so" t i l n trfi'n t h u l ho§c phat tii tvt 6 t h a n g dfi'n 3 nfim nfi'u tron thue tii 300 tri$u d i n dudi 600 tri$u dfing hofic tfii pham v l tfii trfi'n thufi'.
Khung hinh ph^it tfing nfing thii hai, ngUcfi phsim tfii cfi t h i bi phait t£i tH 2 nfim den 7 nfim n l u troh thufi' ttf 600 trifiu dfing trd lfin ho^c trong trudng h^p dflc bifit nghifim trong khae.
stfi-2n«
CAO Tffl OANH
^i
Theo Thong t u lien tich si 10/2013/
TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC ng4y 26 t h t o g 6 nam 2013 hudng d t o ap dung mat sff dieu cua Bo luat Htoh sU ve cac tai phfm trong Hnh vuc thuC tM chinh - k l toto va chUng k h o t o , pham tai tron thue trong truang hop d i e biet nghiem trong khac qui dinh tai K h o t o 3 Dilu 161 cua Bo lu&t Hinh su dU(?c h i i u 14 trudng h0p tuy sa' t i l n trtfn thue c6 gia tri tiJ 300 t r i t o ding d & dudi 600 trifu ding, nhUng nguoi pham ttfi dong thdi thuc hien m8t trong cac h4nh vi l i t o quan khac m4 chua d i n mUc bi truy cliu trach nhi§m hinh sU v l mat tai phsim dpc IJip, nhu: dua hoi 18;
Chang ngucli thi h4nh cang vu; gay thuang tich cho nguai thi hanh cang vu; huy hoai t4i san cila cO quan q u t o ly thue, c6ng chflc q u t o If thue v4 cac co quan n h i nuSc khac c6 t r i c h nhi$m trong vifc thuc h i t o q u t o IJ thue. Trucmg hpp cac h4nh vi n4y o6 du y l u to c t o t h i n h t8i phfm khac thi ngo4i tai tron t h u l , ngudi phfm tei cin hi truy Cliu trach nhifm hinh su v l cac tai' pham tuong iing.
Htoh phft bo sung n l u htoh phat chinh khang phai 14 hlnh phat t i l n thi ngufii pham tOi cfi t h i bi p h f t t i l n tU met I l n d i n ba Iln stf t i l n tra'n t h u l .
Quy dinh v l ohe t4i t r t o cho thtfy, xutft phat ta tfah ch4't kinh te cua lofi h4nh vi trtfn t h u l , hinh phft t i l n dupc quy dinh 14 htoh p h f t chmh d ca 3 khung htoh phft cua Dilu lu^t, hinh p h f t t i l n cung dupc sii dijng 14 hinh phat bo' sung cua t6i n4y. Thuc t i l n xit x i lofi tei n i y c t o g cho thiy, muc dich quan trong cua viSc xil ly 14 nhlim thu h l i sff t i l n t h u l bi t r a i . Do da, trong nhQng trudng hop cac ca n h t o trffn thutf cua doanh nghitfp t u giac ntfp sff t i l n thutf da trtfn thi v i ^ truy cflu sDi-au
trach nhiem h i n h sU v i ap dimg hinh p h f t t u dupc ap dung d mflc k h a h a n chtf, n h i l u trudng hpp khBng bi truy cliu trach nhiem hinh sfl, hi p h a t t i l n hoic cho hudng to treo.
•Vi du; Trong k h o t o g thdi gian til t h t o g 7 nam 2007 dtfn htft nam 2010, ctfng ty Phu Thai (do Thanh l i m Chu tich Htfi dong Q u t o tri, H u y i n l i m Ktf t o t o trudng;
tfl n g i y 6.7.2007 dtfn t h t o g 2.2008, X u t o l i m ktf toto trudng tfl n g i y 1.4.2008 dtfn htft n i m 2010) da b t o v4t tu, phu U6u san xutft bia cho 86 cBng ty, co sd s t o xutft bia trong v4 ngoii tinh B i c Ninh, nhung kheng xutft haa dBn gia tri gia t4ng v i CSng ty Phu Thai da titfn h i n h % hai h«
thtfng stf sach ktf toto. Trong dd, cd mat h^
thtfng s6' sich p h t o toh viec b t o h t o g cd haa dan v4 viae b t o h t o g khong cd hda don v i mat hS thtfng stf sach p h t o i n h stf lito de bao cio t h u l . NhQng trudng hpp b t o h t o g kheng xutft hda don, cang ty chi bien n h i n mua h t o g , cam k i t thanh t o t o v4 philu xutft kho cl chfl ky cua k h i c h litog. Nhitag c h t o g tfl n i y dupc Huyin, X u t o C4P n h i t v i o stf bao cao theo dai n^i ba. Ktft qua dilu t r a cho thtfy tong sff lupng t i l n h t o g khang xufft hda don l i 48.978.488.233 ding. Theo b t o k i t luftn giam dinh cua Cue thutf Bic Ninh n g i y 30.11.2011, c a n g ty Phu Thai tfl khi t h i n h 14p dtfn htft n i m 2010 da trffn thutf GTGT v i TNDN l i 11.690.653.301 ding.
B t o to hinh su so thft'm sff 64/HSST n g i y 26.9.2012 cua Tda to n h i n tinh Bac Ninh xic dinh cac bi cio pham t8i theo Khoto 3 Dilu 61 B6 luftt Hinh su. Htoh phat dupc tuyen doi vdi cac bi cio l i : Thanh 36 t h t o g tu cho hudng to treo, thdi gian t h i thich 60 t h t o g tinh tfl n g i y tuydn i n so t h i m ; H u y i n 30 t h t o g tii cho hudng i n
NHlN LUC KHOAHOC XAHtl Q
VAN DE T R A C H NHIEM HINH SU...
treo, thdi gian thtl t h i c h 60 t h t o g ke tfl ngiy tuyen to so t h ^ , X u t o 24 t h t o g t u cho hudng to treo, thdi gian thil thach 48 t h i n g tinh tfl n g i y t u y t o to SO tham.
1.2. Tdi buon lmi
Trudng hpp doanh nghiep d t o g t h u doan d l trtfn thue khi xutft n h i p khtfu h t o g hda, t i l n te qua b i t o gidi thi bi xfl ly ve tei buon l i u .
Trong trudng hpp n i y , h i n h vi pham toi cung 14 h i n h vi thuc hien vdi loi ctf y v i phai thda m t o dtfu hidu ctfu t h i n h cua toi buen Ifu l i : h t o g hda, t i l n "Vidt Nam, ngofi td, kim khi quy, da quy phai cd gia tri tfl 100 tridu ddng trd l t o hoic dudi mot t r i m trifu ding nhflng da hi xfl phft h i n h chinh v l h i n h vi quy dinh tai Dilu n4y ho^o tai mdt trong cic dilu 154, 156, 166, 157, 158,159,160 v4 161 cua Bd l u i t n i y hoic da bi k i t to ve mdt trong cic tdi n i y , chua dupc xoi to tich m i cdn vi pham. De trtfn thue btog con dudng budn Iftu, doanh nghidp phai thiJc hidn cic thu dofn bfft hpp phap nhSm dua dflpc h t o g hda, tiln
*4 vio 'Vi^t Nam de b t o lfi nhung lfi khdng phai nop thutf hoic nop stf tiln thft'p htfn stf tiln thutf phai ndp. Cac thu dpan thudng dupc sfl dung l i tim each d l mot lupng h i n g hda, t i l n td nhfft dinh dupc dua qua bien gidi trffn dupc su kilm soit cua CO quan cd thtfm quyen. 'Vide trdn tranh n i y cd t h i l i trtfn h o t o toin su kiem soit, cung cd the 14 gitfu diem h t o g hda, tiln tf dudi lofi h t o g xufft, nh4p khic phai chiu sff t i l n thutf thffp hon.
Ddi vdi lofi htfnh vi trtfn thue n4y cua doanh nghidp, chtf t i i dupc ap dung d l xfl ly dupc quy dinh tfi Dilu 153 Bd lu$t Hinh su. Theo dd, phfm tpi thupc Khoto 1 (h4ng hoa, tien t$ cd gii tri dudi 300 trifu dong) thi hi phft t i l n tfl mudi tridu ddng B NHAN IVC KHOA HOC XA Hii
d t o mdt t r i m tridu ding h o i c p h f t tu tfl sau t h t o g d i n ba nim; pham tdi thudc khoan 2 thi bj phat tfl tfl ba nftm dtfn bay n i m dffl vdi cic trudng hpp: Cd ttf chflc; cd t i n h chfft chuyen nghiSp; tai pham nguy h i i m ; vftt phfm phap cd gia tri tfl ba trim trieu dong dd'n dudi nftm tram t r i t o ding;
t h u lpi btft chinh ldn; lpi dung chie'n tranh, thidn tai, dich bdnh h o i c h o t o ctoh dftc bidt khd k h i n khac; ldi dung danh nghia CO quan, to chflc; pham tdi nhilu Iln; giy hftu qua nghidm trpng. Phfm tdi thudc K h o t o 3 thi hi p h f t t u tfl bay n i m dlii mfldi 14m n a m ddi vdi cac trUdng hpp: Vit pham p h i p cd gia tri tfl nam t r i m tridu dong de'n dudi mot ty dong; thu ldi bfft chinh rft't ldn; gay hftu qua rfft nghiem trpng. P h f m tdi thudc K h o t o 4 thi bi phat t u tfl mudi hai n i m dtfn hai mfldi nim hoftc tfl chung t h i n ddi vdi trudng hpp:
V i t phfm p h i p cd g i i tri tfl mdt ty ding trd ldn; t h u ldi bfft chinh d i e bidt ldn; gfty h i u q u a d i c biet nghiem trpng.
Ngoii ra, ngudi p h a m tdi cdn cd t h i bi phft t i l n tfl ba tridu d i n g dd'n ba mud triSu ddng, tich thu mdt phtfn hoftc toin bd t i i s t o , ctfm dam nhidm chflc vu, cffm h i n h n g h l hoic l i m cdng vipc nhtft dinh tfl mdt n i m dtfa n i m n i m .
Nhu viy, h i n h vi trtfn t h u l khi hi xfl \i v l tdi budn Iftu thi che t i i dfldc quy dmh lai n t o g hdn rtft n h i l u so vdi h a n h vi trtfn thutf bi xfl ly theo Ditfu 161 ndu trSn. Sd fi cd eu ch6nh lfch d t o g k l v l htoh phft giQa hai tdi n i y l i do h i n h vi trffn t h u l trong trudng hdp n i y M n quan dd'n an umh doi ngof i ve ktoh ttf v i tdi budn l i u cdn bao h i m ca h i n h vi budn b t o t r i i ph«p h i n g cffm qua b i t o gidi.
D l cd CO sd tay cflu trich nhifm hinh sfl mtft cach d l y du dff, vdi doanh nghifp thuc
CAO THI OANH hidn h i n h vi trffn thutf, c h t o g tdi de xufft bo
sung quy dinh v l trach nhiem htah su ddi vdi p h i p n h t o v i o phtfn chung Bp luftt Hinh sfl; trong dd cd ndi dung: phap n h t o phai chiu trach nhidm hinh sfl trong trfldng hop dilu lufft cu the CO quy djnh. Dong thdi.
tfi cuffl cua dilu luftt v l tdi trtfn thutf v i tdi budn l i u c t o quy djnh v l trfldng hpp phap n h t o pham tpi n i y thi hi phft tiln tfl 6 l t o d a i 10 Itfn sff tiln trtfn thutf
2. V a n d l t r a c h n h i f m h i n h suf k h i d o a n h n g h i d p thtfc h i f n h a n h vi t r o n d d n g b a o hitfm c h o ngtfdi l a o d o n g
Vifc trffn ddng bao h i i m cho ngudi lao dfng cua doanh nghifp l i hien tupng k h i pho bitfn 3 Vift Nam trong nhflng n i m g t o J d i y . V4i n i m trd lfi diy, vta vio cd toh hudng cua suy thoai kinh t l . ttoh trfng doanh nghidp np dpng, trffn ddng bao hiim xa hdi, bao hiem y ttf n g i y c t o g gia t t o g nghifm trong, toh hudng true tidp d &
quyin lpi cua h t o g t r i m n g t o lao dfng.
Hifn tupng tren x u i t phftt tfl n h i l u nguyfn n h t o ; nhung trong dd cd nguyto n h t o litfn quan dtfn quy djnh cua p h i p l u i t hifn h i n h . B6 luft Hinh su kheng cd dilu luftt nfto quy dinh rifng ve h t o h vi trd'n ddng bao hitfm cho ngudi lao ddng cua doanh nghifp. Trong khi dd, khi danh gift v l tinh chtft cua h i n h vi n4y, nhilu ngudi cho rfeg, dfty 14 h4nh vi c h i m ddng bao hiim v i do dd khdng t h i xfl ly v l htoh su. Theo quy djnh mdi nhtft 14 Nghi dinh 95/2013n«)-CP n g i y 22 t h t o g 8 n i m 2013 cua Thu tudng Chinh p h i v l x i phat vi pham h i n h chinh trong Unh vvIc lao dpng, bao hiim x i hfi v i dua ngudi lao dfng Vift Nam di l i m vifc d nudc ngoii tfl n g i y 10-10-2013, h i n h vi vi pham quy djnh v l ddng bao hiim xa hdi b i t budc b i o hiim thfft nghifp cua d o a n h n g h i f p s<i-au
citag chl hi p h f t cao nhtft l i 150 trifu dong. Mflc p h f t n i y v t o thffp d l cd t h i r t o de doanh nghifp cd y djnh thflc hifn loai h i n h vi ndi t r t o . Citag cd quan diem cho rang h o t o toto cd thtf x i ly dupc h i n h vi ndi tren, vi day thuc chtft l i h i n h vi chitfm doat sff tien bao h i i m ctfn phai ddng. Tuy nhien, quan dilm n i y khdng dupc the hifn trong thUc t i l n x i ly lofi h i n h vi troVi ddng bao h i i m cho ngfldi lao ddng cna doanh nghidp.
Theo quan dilm cua chitag tdi. h i n h vi trd'n ddng bao h i i m cho ngudi lao ddng cua doanh nghifp l i lofi h i n h vi nguy h i i m cho xa hdi, can bj x i ly nghiem khtfe b ^ g chtf t i i p h i p ly h t a h Sfl. D l khtfe phuc nhflng vudng mtfc hifn nay, ctfn sdm btf sung tdi danh "trffn ddng bao hiim cho ngudi lao ddng" vdi chtf t i i c h i ytfu l i p h f t t i l n v4 phft tfl d l x i Ijr ca ca n h i n v i doanh nghifp thuc hifn lofi h i n h vi n i y . Cffu t h i n h tdi phfm c i a tdi trtfn ddng bao h i i m phai bao h i m dupc cic trudng hop c i n M n hoic doanh ngtifp trffn ddng bao hllm cho ngfldi lao ddng m4 nguy hiim d t o g k l cho xa hdi vdi cic khung hinh phft dupc p h t o hda theo sff tien bao h i i m m i ca n h t o , doanh nghidp co ttah khdng ddng theo quy djnh cua phftp luft. Xdt v l tinh chfft, hftnh vi n4y cung tUdng t u nhu h i n h vi trffn thue; vi viy, c h l t i i cd the dUdc quy djnh tUOng tU nhfl d tdi trtfn thutf lufn nay. Tuy nhitfn, c t o g vdi bo sung quy djnh n i y , Luftt Hinh su Vift Nam citag c t o btf sung quy djnh v l t r i c h nhifm hinh sfl cua p h i p n h t o d l cd t h i x i ly cic doanh^nghifp thuc hifn h t o h vi trffn ddng bao hiem cho ngudi lao ddng vdi t u cich l i chu t h i cua tpi n i y .
Chung toi de xutft phuong to x i y dUng quy djnh v l tpi trffn ddng bao hiim cho MIlN IVC KHOA HQC XiHOl Q
V X N DE T R A C H NHIEM HINH SU...
ngfldi lao ddng n h u sau:
Diiu,.. Toi tron dong bdo hiem eho ngnbi Itta dpng
1. NgUcfi nao co tinh k/idng dong bdo hiem c/io ngildi lao dong sau khi dd nhan dudc t/iong bdo bang vdn bdn cua ca quan bdo hiim vii so tien tii nam muai triiu ddng din dudi mot trdm ndm miltji trieu dang hogc dd bi xi phat hanh chinh vi /tdnh vi ndy /lodc dd bi kit dn vi toi ndy hodc vi mot trong cdc tdi quy dinh tgi cdc diiu 1B3, 154, 15B, 1S6, 157, 158, 1S9, 160, lei. 164, 193, 194, 195, 196. 230, 232, 233, 236 vd 238 cua Bd lugt ndy, chua dugc xod dn tich md cbn vi phgm, thi bi phgt tiin tU ba Ida din ndm ldn si tiin trin ddng bdo hiim.
2. Phgm tgi vdi si tiin tron ddng bdo hiim tit mot trdm nam mUai triiu dong din dudi nam trdm triiu dong hogc tdi pham vi tdi ndy, lhi bi phgt tiin tit ba ldn din tdm ldn si tiin trdh ddng bdo hiem hogc bi phgt tu tit sdu thdng din ba ndm.
3. Phgm tdi vdi so tiin Iron ddng bdo hiim tu ndm trdm triiu dong trd ISn hogc trong truiing hap die biit nghiSm trong khde thi bi phgt tiin til nam ldn din mubi Un so tiin trin ddng bdo hiim hogc phgt td tit hai ndm din bdy ndm.
4. Phdp nhdn phgm tdi jidy thi bi phgt tiiri tu ndm ldn din mubi hai ldn sg tiin trin ddng bdo hiim.
Tudng tu nhu vdi kifo nghj bo sung mdt khoto vio cuffl dilu l u i t v l tfi tiffn thue v4 tfi budn l i u n t o trdn, kitfn nghi quy djnh khoto cudi v l tpi trd'n ddng bao hiim cho ngudi lao dfng d dilu luft n i y l i co sd p h i p If c i n v i d i d l x i \f doanh nghifp thuc hifn h i n h vi trffn ddng b i o hiim cho ngUdi lao dfng. Chtf t i i dupc quy dinh d khoto n4y ch! ftp dwng dffi vdi phftp n h t o D NHM LtK KHOA HOC XiHOl
thflc hifn hftnh vi tUdng flng cdn che tfti i p dung doi cft n h t o chju t r i c h nhifm trUc tiep v l hoat ddng n i y c i a doanh nghifp h a y ca n h t o thtfc hidn h i n h vi phfm tdi cu t h i t h i se bj truy cflu t r i c h nhifm hinh sfl theo quy djnh tfi cftc k h o t o trdn tudng flng c i a d i l u luftt nhfl trudng hpp ca n h t o pham tdi hidn nay. Dtfy l i mdt hfldng li^a chpn quy djnh n g t o gpn nhflng vftn dly du CO sd p h i p ly can t h i l t . Cach quy djnh niy k h i c vdi quy djnh k h a cu t h i cua Trung Qud'c hifn nay trong nhflng dieu l u i t phap n h t o dupc coi 14 chn t h i c i a tdi phfm.
Theo dd, thdng thudng sau quy djnh ve t r i c h nhifm h t a h su, cua p h i p n h t o pham tdi, dilu luftt cd quy djnh v l trach nhifm hinh sU c i a cft n h t o phu trftch tn^c titfp v4 nhflng c i n h t o chju t r i c h nhifm true t i l p khac v l h i n h vi dd.
TAI L1$V THAM KHAO 1. Bd luft Hinh su c i a nfldc Cdng hda x i hdi chu nghia Vift Nam nftm 1999.
2. Bf luft Hinh si^ cua Nfldc Cdng hda n h t o d t o Trung Hoa, Nxb. Tu phap. H i Ndi, 2007.
3. Nghi djnh 95/2013/ND-CP ngiy 22 t h i n g 8 n i m 2013 cua T h i tfldng Chinh p h i v l x i phft vi pham h i n h chinh trong Itah vuc lao dfng, bao h i i m x i hpi v i dUa ngfldi lao ddng Vift Nam di l i m vifc d nudc ngoii.
4. Thdng t u USn tich sff 10/2013/TTLT- BTP-BCA-TANDTC-VKSNDTC-BTC ngiy 26 t h i n g 06 n i m 2013 hudng d t o i p dung mdt sff dilu c i a Bf luftt Htah sfl v l cac tfi phfm trong lmh vflc thutf, tfti chinh - ktf t o i n vft chflng k h o t o .
5. B t o to Hinh su so thft'm stf 64/HSST ngtfy 26-9-2012 c i a Tda to n h t o tinh Bftc Nmh.
stfi-ait
