HOÀN THIỆN CƠ CHẾ THU BẢO HIỂM XÃ HỘI ĐỐI VỚI CÁC DOANH NGHIỆP Ở VIỆT NAM (LẤY VÍ DỤ Ở TỈNH NAM ĐỊNH)

MỤC LỤC
DANH MỤC BẢNG BIỂU, SƠ ĐỒ
TÓM TẮT LUẬN VĂN
DANH MỤC BẢNG BIỂU, SƠ ĐỒ
I.BẢNG

 !"#$%&'($)*
III.SƠ ĐỒ
+,-+./012&'($   3"""
4565"55"56

TÓM TẮT LUẬN VĂN
%7.089/:2;<=7
%0!/"5:/">!/"(80="?
%@:0A2;<%;BCD-E8
28=(%'%;F2";+!/"%
 G:H2'%;;<.-I;
/&"%:="@J:=&'($
FAK" "9/
 !=0#=98:5L;;B;= 9M
=9M702;<
N"9/!8=7!F/!/! >>%0L??
G O/L/ !%0%+
PDJD!"#1@.AQ" G +
8/ !?R '.0OQ?&'
($=:F//%F@!/!SJ;</ !/!!Q
Q 9 !
TQ##1DJ%9/+8
/ !?R 'G"#+?//G"LL&
'($:F F@.AUD+A !=
A/$"V1J= Q2 !=2

=&";B!;+;% QM/:U
9 !"<W/$/H
;?8 / !=@H
;?8:08$X;K
2/ !
Những đóng góp của luận văn:
Hệ thống hoá những lý luận cơ bản về bảo hiểm xã hội, thu bảo hiểm xã
hội và hoàn thiện cơ chế thu bảo hiểm xã hội đối với doanh nghiệp ở Việt Nam
Y%G08XEK!!7D!2
;<9Z$X.D!==L

= A !=. !=8X8="#+?F
%:[
K%L>%;<%
;<\Q!]^(A_PD`
08XEK!!7D!;<
9Z$X.D!.9J
X. %8%!H!%!H!LD!
@@;<F!!79OO
;<J/.HJ./H%
J.KFBO@;<
;<\Q=@;<
%!D2082 =>D0O
2F "."VWaAH%=Z;<"AF
:0AR%;BL=!F"/ 
Z;<%>Z=99Zb"
cO2MKXO$Q2
FdA98e%0%!/">O$Q%O.
F2I%0%
9!HO@1J2082=@X

";+%"b2=A98$
";<fgHO"/ 2 !==
H;?%G78!% +8
/ !=DJ9/:/;B@9/ A+8
=X2/ !?R 
'PDJI!HO///H;?8+8
/ !F%-O/2(%'%;=
c>>98=-M/M0#"0AAO/
='JG2/+::U'%;ACF
9h$G78!% +8/
 !?R ' 0%<8!5

Để có cơ sở thực tiễn cho việc phân tích, luận văn đã khảo sát kinh
nghiệm thực tiễn về cơ chế thu bảo hiểm xã hội ở Trung Quốc và tình hình thu
bảo hiểm xã hội khu vực doanh nghiệp ở tỉnh Thái Bình là tỉnh giáp ranh với
tỉnh Nam Định rút ra một số kinh nghiệm sau:
c1.=i FF!%:[:0$#H=%
b@;<% !
c1=G  !H.!LG2+:
?$!;+%%=!EB!
c1=%D!X9 %=K!8!L!DSQO
"=9"=M:/">!=j=
2=9$!<
c1;=J;</2Q%O%1QM
M%:U/kG
PDJ!HO "L+8/
 !?&'($:/X
ed/:/>>!/"982&'($%
;?2FM/
ec>>DQ/JO/A

 !
el0">1 !
ec>> !Lmmnem,m
e(//G"L+8/ !?
&'($
Luận văn nhấn mạnh những thành tựu đạt được như sau:
cG / !F!!7LG
>h@/%!7985;<2";+=O/2
(%'%;cL;BD1jA2;<
=;<\Q9M&9G'%;%/%!7
989/T!D% "/ !$
;B<!79Mo/O/5L

 !;<J7:
/J%AFFk%;<% "9G%0
I%0Jl0AB%"/ A
@/#;<%+:C;;B
2%?"F!!7H G!/!D%KX:
Fe;?
d8:G 8 !F!!7
% L$%% +8O/A2/+
::U'%;=+:%!/!DF!!7@@$
O"$=!/"98e"#C$%'HD1%"/
 2/%=/.!" G O/
;<F%9G !F"#f:[
$%!/"
Những hạn chế, tồn tại cần khắc phục
c":/">G  !b
".AL7;B#1;"!/!/pc"+8$
";<=!72\Q&:H8BD=OJ8

BO2;<X%;=X%""/"/ %
A !b5q %0=;<!/!D=o"+0F
j+%JX:0ABO/2;<rs8:0AB
O/2;<?9G%0;;BG 702-Q
%!7;;BF%;?:0A
B5/8-hL=;s1?"#='($
 F_tuu"/ !;&Fv**+$J9U
1&F,v=,*w+$
-M/:U;=+:I;/=
%1J;KK;BL.9=A\Q
2/ !
R>;B !;;<
b".x78;<% "/9G%0;K;B
PDP=PD;;B"/ %:0AB%
>;B;?A(A%0;?8:0ABB!
!/!=O/2;<

Nguyên nhân hạn chế:
T%cC!O !
e-2\Q%;<D1;702AO
/';<\Q>a"/=%+";8
%!/!D=y"/"/ 2>";%"J;<%
+:%;
e-/2 !;G  9U98B!=
208&B! ;<AA;+=<% 
UzB!5<QX9M2 %#H09F9J"
 /$A;+%+?F
e-/ !;GG;B>h"#FOA
9 ;<
e-F8_mw !;HX!9F9J".%#Q=

%J{=DO1"#<G!/= !9MF"Q
?=O=0#%9;H= !Q;o#9ML
"/%!7989/A:U%O(F%0#H
98ZBZ9a%AJ%9MF/
e'A !F#;&F,/=BC%!F/
9#98/=9MF2:[=/ !Qj! xZ&1#
D "/L+$9/YJ]5i w=Z9M:HX
9M8A:0ABe08
e-&2"
 !b!79M;B:0AB
e'A2 !bH09F9J+:9
8% 
x%cC!O;<
eH;<">bL8=!7%;:%L
A=;;BZD!y$@981.$98!jM
";<=#J.=.;B9M=;<
0#0+% FMJ %=FD!7
%%0=Z;8A/8O/
I;:0AB2;<=D!:/AOE|"2
";L%F:5

e';<;LLX$1a!A %%D!
#9M/."b:0ABO/>
eRD!;+5q!=H;<9M"O
"9AFxZ&>.0/B";K%
9MkBOAH%
%cC!O/1A:0AB;<
e(/ !;F1(#"bL2
(?9G%0b!7%L8d2\Q9MG
 /85:0$2!/!D>z9MF+

:L 1" :0AB;<
%cCD%O/
ePD!/!A2;bA9z?=;2L=
X %.A%/8%\!L!LDA
;B!U-/:0$A"%!!L;"V"%=1!
!L:/.!#;FO;p8=A !.!D!!L
+%F
e-+8=O/=/8%%;=;!EB!
G8=D;B"9=bFG!H %8>h@/%
!798#I%;?8 ;2";+=O/2
(%'%;%G!98B!L2+:
:U'%;AM/&L;/!1;B0#7:U"
L L
e-8%\!L@!LO/2
;<\Qb$L8;2L=O!/!U;#=
FA2\Q>/a"/=9MG 
;<=H0;D!=BZ<%;&$
K?X!LA1.!
'J%G!B!2/+::U%;A
eT+::U%;AkG !;;<
0#:H8O/=>D0AJ?9G%0
;9/;B.0
eT+:08O/8X:08/2QH!
/ !b!A%=89$!<=7
/!QQ;D

ePG;B"9"bo#OF@B9"
.%\U#9K !>y"/9MG 
#/8=O/;<
e-M/0#"0AbXO>1=%O=;8

8;B+?%;<=;//+?=//;<=
 O=0#"0ADb= :.!
Trên cơ sở những căn cứ xác định phương hướng hoàn thiện cơ chế thu
Bảo hiểm xã hội đối với các doanh nghiệp, luận văn đã nêu những định hướng
và giải pháp nhằm hoàn thiện cơ chế thu bảo hiểm xã hội đối với các doanh
nghiệp trong thời gian tới.
Định hướng hoàn thiện cơ chế thu bảo hiểm xã hội đối với các doanh
nghiệp là:
-O/A;</%!7
98?{<9}={LM;B(%'%;:H=L
$!EB!A9 98!/"2.;-O/
?";B;<% "/9G98
D!=98;H=98/=2=98;;H=/
9/;B'$:08~W2(&"VYcG /O
/%Z%#=
/%!798]
cHJm,m%9tm" ;<="FF)u=v" ;<
?=J7,," Jmmmfi M !
b9)mwc")J=>:H{J9,=)" ;<rG
98Fj%L# %9t" ;
F %?%$%9"#,_" ;<c
F %Jm,,G/z%"#)m" ;<c"F9G98
B!/=98;H%9G208A&G;B"
9G%0';D0=8Jm,,;B9G
%'%;z;BJ#/9=z8i"Z"

•&'($=J1%Q#=$!;!/"98
2%.;=%0m_€n€mmuc2;-O!2!#0 l0L
!/"98e&'($8JmmTQ#208%


8Jmm&'($z!D!"L%0$+.9
8E=!/"L/kM !%2M !fcD!"
j7;";%;%S ?"/9M
 !=!/"HG"&';D0=;B/ !
%;<"&zJ#/9=X".A!y0L%
 :0"> !L&
Những giải pháp cơ bản nhằm hoàn thiện cơ chế thu bảo hiểm xã hội đối
với các doanh nghiệp
-O/AM;BA&5CL
!/"2.;=>D0=G 
 !7!F">O1S9/" 
 ;;.%
 !%:=B!/=9/
Thứ nhất là,•$!/".9%HD!
2;<
Thứ hai là, 'H :M/0#"0A!/!D=O/

Thứ ba là, g98B!/%F#:%%Pe
c;+%W=?98L7;=:U/9M !
.!M9$!<// !"#$%;B.!!a!f
// !;B.!!a!bLc"#+?F+
:KK>>.!!a!7;f<=$"
9G/=.0!a!L9'S;%;B:U
 "F
Thứ tư là, cJ;<G!B!@/!D"+:
"9"/// !F
Thứ năm là, ‚QM M%M/:U

Thứ sáu là, (y0LM//2Q%O


KẾT LUẬN
/ !%G8!%?"2
"9G'%;O.080C+898
%!7+898A%!7G>h(H0%
:/">%0D1bo!F<%S@ 
%8GE@D=LZ;<.0;BBO=
F;BA=CO;p82!/!D%OG/=G0 2
Z;<G !z%G !2{;<={%%
%
R.AG / !9Mb%
|=;G8.098:LL;B;;=0
A.A=LA.D!7!;B:080c0#=
"?%F:52.Z;<=/+$98
%;<"/ !/A
8!5jD$>9M!%.A+EG{
G2/.!/%X %+:R '=j
0Z"< "9G O/
;<zX/;BA%:q!dM@&F!
!7:0AB;<%b2=jy0O/
!/"A98%/A%!75$;%(%'%
;GZ
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ƒ„~…†r‡-Rˆ(ˆ†c‰†
TRƯỜNG ĐẠI HỌC KINH TẾ QUỐC DÂN
ŠŠŠŠŠ
PHẠM THÀNH TRUNG

HOÀN THIỆN CƠ CHẾ THU BẢO HIỂM XÃ HỘI
ĐỐI VỚI CÁC DOANH NGHIỆP Ở VIỆT NAM
(LẤY VÍ DỤ Ở TỈNH NAM ĐỊNH)

-0#%d8O"$
LUẬN VĂN THẠC SĨ KINH TẾ
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PHẦN MỞ ĐẦU
1. Tính cấp thiết của đề tài
%7.089/:2;<=7
%0!/"5:/">!/""?%
@:0A2;<%;BCD'%0m*€v€,t)=1
:8^~P†`9UM;„+5+^-M;,m`AY
;<]9h$O.08!"9/8
;<%>Z
•;=. C<g/!c"8
"%@J%>=9J98FL&F!D
;B;?8=F%MH#1
(A%09MMS@@;<= A
.D!=9M!EB!R>D0=%0/vJ,tt_-O!2%
'$$*_€-gA ?";B/%!7
989/"FF !=/.;2
R '
cC9%;0A98C.!A98$";<
>X;FA0C;D!#./kG>
0FX%.9y(<HH%0%.=.%0
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"B%AAF#&F/% "/
+:= !'%;;B
/702=b!7;<% "/ !%

%;>9M;B2 !FXS/
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 !%0%!/"="?%!D/9"%G
;B%%H:"ZF!!7"G !
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(%%;F2";+=;<=O/9089O=L
ZA9 /%!798F%/ !%:
;7"998:".9:fc0#=
":/">G A089a-/+$ !
;FG8"V"%AxZ; 
%:;0AB%kQ2;<\Q%;<rD0Z
;G/= G  !b
;!8=A#98:b".L84.A !
 K;L>">=""/k
Q=:0AB2;<9M;B
-I;/&"%:="@J:=
&'($FAK" "9
/ !=0#=98:5L;;B;=
 9M=9M702
;<N"9/!8=7!F/!/! >>
%0L??G O/L/ !%0
%+f'D1;B.A%0=5ZA%YHOÀN THIỆN CƠ
CHẾ THU BẢO HIỂM XÃ HỘI ĐỐI VỚI CÁC DOANH NGHIỆP Ở VIỆT
NAM (LẤY VÍ DỤ Ở TỈNH NAM ĐỊNH`]
2. Tổng quan tình hình nghiên cứu
cC%0%D!%80F".AA%
#1AkG;(A%YT!/!S%

 :UC/ !%:"#$
%0 (LcC]2#gLc$x#!lU98d_)c";<
(LZ98:H!/A.A"/
 !%:f(A%YcG"L:Ue2
R ']2c8[gL(>c%egF ";?R #19
ZR '!/AG"L:[=
;?/8LR 'f(A%YcG"LM/:
UL%!x-OT%@.A7% ]
2-\H({ld/egF/c%!x-O
T!/AM/%:ULc%!x
-OTf(A%Y-+?9Z% :0">:U
]2c8[r;+WHc" e ";?R #19Z

R ';"/!/!% :0">:U
LR '-/A%A;<D!"A+
8=!/!F=/L>"#
!L%:XEA-80=;FA%%D!"
#1A+89 !?R 'R>
D0=DJ%0D!"#1@.AQ" G +
8/ !?R '.0OQ?&'
($=:F//%F@!/!SJ;</ !/!!Q
Q 9 !
3. Mục tiêu và nội dung nghiên cứu
ŠTQ##1
d/+8/ !?R '
G"#+?//G"LL&'($:F F@
.AUD+A !=A/$"V1
J= Q2 !=2 =&";B
!;+;% QM/:U9
 !"<(<!HO=//;BG"L

9 !"#$%&'($"@J:f
@9F9J;K":/">G 
/ !W/$/H;?8 
/ !=@H;?8:08$X;
K2/ !
Š'#1
'#1:0">=//G"L
/ !"#$%&'($=CF;" 
/!/!SH:UL/
 !
4. Đối tượng và phạm vi nghiên cứu
Š(;B#1
(L;B@Q#"#=DJD!"#1/.A
98/ !^-M0"/ @L=-M0
!7=r !;H`fcG"L"9%G 
_
9 !2+:&'($f!HO
@08/8 X;K
;<
ŠgL#1
/ !"#$%&'($<
CJmmn^C%0PDF G%`8J
m,m
5. Phương pháp nghiên cứu
RDQ!;+!/!D0D 1%0D$\0#
:/">#1C FUD=!HOG"LL
c/DQ@!;+!/!#1>
29Z=9Z98;//H;?8M
/9 !CFA./!/!:UL
/ !

(//;BG"L:U9 !
L$%&'($=A%\Q98B!L!HO9#
!HO$O%$;Bx!;+!/!!HO%0z{"BOG
" %/o/D$X"j"/98D2.A
#1
' !QQ#1//% 1.!;B
D!C///;BM2R '=
&'($=#/9#&'($%/+:=1F
#:
6. Những đóng góp của luận văn
'#1%"V+?UD%GN2 % +8
9 !S/!10#7:U2%
&'($
gHO//.0;B+8
 !;?;8%8Q#$;<
2'%;
'#1/!/!S% :U
/ !"<
*
7. Kết cấu của luận văn
d8.2DJ_;+
-;+,'@.AUD%9 GNA+8
/ !
-;+c>>G +8
 !?'($
-;+_g;+;%!/!% +8
/ !?&'($
)
CHƯƠNG 1
NHỮNG VẤN ĐỀ LÝ LUẬN VÀ KINH NGHIỆM THỰC

TIỄN VỀ CƠ CHẾ THU BẢO HIỂM XÃ HỘI
ĐỐI VỚI CÁC DOANH NGHIỆP
1.1. Một số vấn đề chung về bảo hiểm xã hội và trách nhiệm của
doanh nghiệp đối với bảo hiểm xã hội
1.1.1. Quan niệm chung về bo him x hi
,,,,d/ =1J=!HL
Y%G08XEK!!7D!2
;<9Z$X.D!==L
= A !=. !=8X8="#+?F
%:[
K%L>%;<%
;<\Q!]^(A_PD`l[
>%G"#+?FF!%:['%
;1G =9M>QOBD%/;BF"/
 5:0$2PD
c0#=E0CF8!D50#MF/9/
A;
T%CF!/!D%8!/!$
;<=\QAFF!2;<=;<\Q
%;BG%"B=2'%;=S"B.!D.;<;B
%>Z"";<B!$X.D!=c'P(==
85:0$2!/!D^;`X8
x%C/%O%/1|"2"A%
O@@;<5:0$2!/!D
%C/:UkM%O/
S<D.;<9Z9M0X!!/
Y"2"]=SF!!7%
v
,,,-1J2
F@1J208H0

08XEK!!7D!;<
9Z$X.D!.9J
X. %G08XEK!%0KKz0">0
E=.9Jz8.Z;<98
5/A9 :0$2-b. %%.
9JIz;B;?"B.!1;?!Q
%/A9 78=<%<L;B;?!j:0
$(H0%1J+.2=F:08$ Q=
O.%+81L2
8%!H!%!H!LD!@@
;<9M&F;<
%@;<\Q-/#A!FF!
%:[l[%0E"B.!;<
9Z$X.D!;B@;<%0;<8i
"Zo"@;<FF!';D0=5:0D
MEO=G !H!LD!5AZ%
AgH!L@@;<FD!%.!=@
@;<9|L% @;<08!& 
cG 1J%0Fk%F!!7G 
MS
F!!79OO;<J/
.HJ./H%J.d9|
L.=;<;B2\Q"
;+XAMd==L=X9A%F
"B.!08D!$.R>82Z%
>ZM;B$%F{GrF=;<M
0#H=KFD>M =+% cCF=Z".OG
.=HJ.% :98-1J%0
 ;by0989OO;<HJ.
/H%9a5%J.

n
KFBO@;<;<\Q
=@;<c"G8.=;<
%;<\QF@HsL=9/:A
A;+=AM=<cM:=@H
sFz;BA%%:08(X =%0A.0<F
%>FB%;B cCF%Z+
%KFBO;B('%;%=
%/1!O.%F :.;s:08;B9F
9JA<;<%>Z=F!!7%.
$=98=O"$%;B!/"%%+
,,,_(X";+2
FOs#=!/9MA5<
%9MCFO98=CFO=<
bFO$QcO98 "V.?{=:[
;B>%=%%J";?!FGFF!2/#
%!;B:UXz=\QjQOT1FF!2/#
!;BO/".QG"#/.!/ L2D!B!;<
l[208E"B.!
;<5/A9 2cG.=!7F
F!2{;<%9M/9=;:0ABD;B%".
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.%1%0%AL$Q=/!1L/
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"@9#:"Z=F/9Mo:/">!/"
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>;B0+:"'<D0>>%
O2/ !;B$+x 
$LAA!/"98$";<
d;<z!/07"/
 =KFD>2;<"/ !%
: $";<;B"?#%L+=$";<1
D5;OGF!!7H0G%F98L!/".
;BHG/!10#7!/"A98$";<
l[/#FF!;BOQD!"".
=!7:[%"{;B57;A98L"GJ";?=!
"98%LMJ %;<
CLG/%!798!/"
;X9/L"G>h@/7!H;M: 
!H!LD!F!!7%LF$";<
1.1.2. Trách nhiệm của doanh nghiệp đối với bo him x hi
,,,(X%"b2 !
c"bA;<F1=;F %=;\

Q8<9Jj129G'%;
%FL"92'%;5q!>G"@"H
H7;&;%#E=.@gFO/?;<
;<GL %=9OOZ;<;%.9
=?"/."#:0M%c5D !'%
;;Bl9/~W9}Z!1nM:%0m€m*€,tt)=D
 !@;Bl9FW=9}Z!1)M:%0,€mv€,ttt
r !%198F#"#=F%=F"Q?$$=
;BJ9U95:0$2!/!DSQOG /
L9d% G =X./
ML2:/">7;=C.8#Q!yX1
$Q"#$";<SQOB
c5>1?@%=R '%L>
 !
,,
T% !%;Yr !%;%198
'%;?@%A XF!7=F!!=;B
1;>1M0%;=M0!7=M0"/ @
L]^PDr !'%;,*€mm_€lx,,`
x% !%:r !;Hf-M
0!7f-M0"/ @Lf-M0"/ @L%
#f-M0"/ @LF%#"?#f-M0B!f
r !F7;;%fr !,mmw7;;%f
r !#fr !D!fr !%
RA !;Hr !;H% !/H
%2%G$"/ S%%2>AZL2
 !
R;/%2?@0.=%7;F%:0A:08$/
L92>BD;Bc0#=2
 !L%;<!$"2"".=$"/ /H

%"2"80""L9'k%9L9
!/{=2 !F"+%>"L9/9 =!/
N%rFH0%L> !70O"2"%7;
r !;H9M;B%!/!H
r !;HFX";%9MG!H !/!UA:0A=
:0AB%kQ@/H% !fR %D!=0
.1L981+%9M;?8kQ
/H22?@
RAM0"/ @L
WaAX.=M0"/ @LF@X";+
%!/!HD!=$$!/!U%0:08$8"/ 2
M0fc%#M09MA%;<%@;<:58f
RA %A={%#FF!A=O9/%K
!F!29%D!M0c"A M0!"V
7'89%D!M0%/%#;F!2!7>
M0$%M fg7F!9M ;>1!8%
".9F0;B"#%fc":/">L=M0"/
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