{"id":5150,"date":"2015-07-31T04:20:12","date_gmt":"2015-07-31T04:20:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5150"},"modified":"2015-08-01T07:52:13","modified_gmt":"2015-08-01T07:52:13","slug":"quan-ly-thu-chi-bao-hiem-xa-hoi-viet-nam","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5150","title":{"rendered":"Qu\u1ea3n l\u00fd thu chi B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i Vi\u1ec7t Nam"},"content":{"rendered":"

L\u1edcI N\u00d3I\u00a0\u0110\u1ea6U<\/span><\/strong><\/p>\n

Sau khi C\u00e1ch m\u1ea1ng th\u00e1ng T\u00e1m n\u0103m 1945 th\u00e0nh c\u00f4ng, Nh\u00e0 n\u01b0\u1edbc ta \u0111\u00e3 s\u1edbm quan t\u00e2m t\u1edbi ch\u00ednh s\u00e1ch BHXH, vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch BHXH \u0111\u01b0\u1ee3c tri\u1ec3n khai kh\u00e1 s\u1edbm. Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 BHXH \u0111\u01b0\u1ee3c l\u1ea7n l\u01b0\u1ee3t ban h\u00e0nh nh\u01b0: S\u1eafc l\u1ec7nh s\u1ed1 54\/SL ng\u00e0y 3\/11\/1945 c\u1ee7a Ch\u1ee7 t\u1ecbch ch\u00ednh ph\u1ee7 l\u00e2m th\u1eddi quy \u0111\u1ecbnh nh\u1eefng c\u0103n c\u1ee9, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00f4ng ch\u1ee9c nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed; S\u1eafc l\u1ec7nh s\u1ed1 105\/SL ng\u00e0y 14\/06\/1946 c\u1ee7a Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc Vi\u1ec7t Nam d\u00e2n ch\u1ee7 c\u1ed9ng ho\u00e0 \u1ea5n \u0111\u1ecbnh vi\u1ec7c c\u1ea5p h\u01b0u b\u1ed5ng cho c\u00f4ng ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc; S\u1eafc l\u1ec7nh s\u1ed1 76\/SL ng\u00e0y 20\/05\/1950 c\u1ee7a Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc Vi\u1ec7t Nam d\u00e2n ch\u1ee7 c\u1ed9ng ho\u00e0 trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, ch\u0103m s\u00f3c y t\u1ebf, tai n\u1ea1n lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc; S\u1eafc l\u1ec7nh s\u1ed1 29\/SL ng\u00e0y 13\/03\/1947 v\u00e0 S\u1eafc l\u1ec7nh 77\/SL ng\u00e0y 22\/05\/1950 quy \u0111\u1ecbnh c\u00e1c ch\u1ebf \u0111\u1ed9 tr\u1ee3 c\u1ea5p \u1ed1m \u0111au, thai s\u1ea3n, tai n\u1ea1n lao \u0111\u1ed9ng, h\u01b0u tr\u00ed, t\u1eed tu\u1ea5t \u0111\u1ed1i v\u1edbi c\u00f4ng nh\u00e2n. \u0110\u1ed1i t\u01b0\u1ee3ng BHXH l\u00fac n\u00e0y ch\u1ec9 bao g\u1ed3m hai \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00f4ng nh\u00e2n v\u00e0 vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc, ch\u00ednh s\u00e1ch BHXH bao g\u1ed3m c\u00e1c ch\u1ebf \u0111\u1ed9: thai s\u1ea3n, \u1ed1m \u0111au, tai n\u1ea1n lao \u0111\u1ed9ng, h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t.<\/span><\/p>\n

Sau khi ho\u00e0 b\u00ecnh \u0111\u01b0\u1ee3c l\u1eadp l\u1ea1i \u1edf mi\u1ec1n B\u1eafc, thi h\u00e0nh Hi\u1ebfn ph\u00e1pn\u0103m 1959, H\u1ed9i \u0111\u1ed3ng Ch\u00ednh ph\u1ee7 ban h\u00e0nh \u0110i\u1ec1u l\u1ec7 t\u1ea1m th\u1eddi v\u1ec1 c\u00e1c ch\u1ebf \u0111\u1ed9 BHXH \u0111\u1ed1i v\u1edbi c\u00f4ng nh\u00e2n, vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc (k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 218\/CP ng\u00e0y 27\/12\/1961). Theo \u0110i\u1ec1u l\u1ec7 t\u1ea1m th\u1eddi, qu\u1ef9 BHXH \u0111\u01b0\u1ee3c ch\u00edh th\u1ee9uc th\u00e0nh l\u1eadp v\u00e0 thu\u1ed9c v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. C\u00e1c c\u01a1 quan, doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i n\u1ed9p m\u1ed9t t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m nh\u1ea5t \u0111\u1ecbnh so v\u1edbi t\u1ed5ng qu\u0129 l\u01b0\u01a1ng, c\u00f4ng nh\u00e2n vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ph\u1ea3i \u0111\u00f3ng g\u00f3p cho qu\u1ef9 BHXH. C\u00e1c ch\u1ebf \u0111\u1ed9 BHXH \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n g\u1ed3m: \u1ed1m \u0111au, thai s\u1ea3n, tai n\u1ea1n lao \u0111\u1ed9ng v\u00e0 b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, m\u1ea5t s\u1ee9c lao \u0111\u1ed9ng, h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t.<\/span>
\n Trong th\u1eddi k\u1ef3 t\u1eeb n\u0103m 1950 t\u1edbi n\u0103m 1995, c\u00f3 th\u1ec3 chia ra l\u00e0m ba giai \u0111o\u1ea1n sau:<\/span><\/p>\n

– Th\u1eddi k\u1ef3 1950 t\u1edbi n\u0103m 1962: t\u00ecnh h\u00ecnh kinh t\u1ebf, t\u00e0i ch\u00ednh giai \u0111o\u1ea1n n\u00e0y kh\u00f3 kh\u0103n n\u00ean qu\u1ef9 BHXH ch\u01b0a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp; v\u1ec1 ch\u1ebf \u0111\u1ed9 BHXH ch\u1ec9 m\u1edbi \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n hai ch\u1ebf \u0111\u1ed9 l\u00e0: h\u01b0u tr\u00ed v\u00e0 ngh\u1ec9 m\u1ea5t s\u1ee9c. M\u1ee9c h\u01b0\u1edfng c\u00f2n mang t\u00ednh b\u00ecnh qu\u00e2n v\u1edbi tinh th\u1ea7n ch\u1ee7 y\u1ebfu l\u00e0 “\u0111\u1ed3ng cam, c\u1ed9ng kh\u1ed5”, ch\u01b0a mang t\u00ednh ch\u1ea5t l\u00e2u d\u00e0i. C\u00e1c kho\u1ea3n chi v\u1ec1 h\u01b0u tr\u00ed v\u00e0 m\u1ea5t s\u1ee9c lao \u0111\u1ed9ng c\u00f2n l\u1eabn l\u1ed9n v\u1edbi ti\u1ec1n l\u01b0\u01a1ng n\u00ean c\u00f2n r\u1ea5t kh\u00f3 kh\u0103n trong c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n. To\u00e0n b\u1ed9 chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng BHXH \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ngu\u1ed3n chi Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng nh\u00e2n vi\u00ean ch\u1ee9c khi \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ee3 c\u1ea5p BHXH ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n, v\u1edbi m\u1ee9c h\u01b0\u1edfng b\u1eb1ng 1 n\u0103m c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c m\u1ed9t th\u00e1ng l\u01b0\u01a1ng, t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 6 th\u00e1ng l\u01b0\u01a1ng (theo \u0111i\u1ec1u 35 S\u1eafc l\u1ec7nh 77\/SL quy \u0111\u1ecbnh).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u lu\u1eadn v\u0103n k\u1ebf to\u00e1n \u0111\u1ec1 t\u00e0i: Qu\u1ea3n l\u00fd thu chi B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i Vi\u1ec7t Nam \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":5277,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[612],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5150"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5150"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5150\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5277"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5150"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}