{"id":9435,"date":"2015-08-17T08:34:41","date_gmt":"2015-08-17T08:34:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9435"},"modified":"2015-08-22T09:22:40","modified_gmt":"2015-08-22T09:22:40","slug":"tran-lan-doanh-nghiep-tron-dong-bao-hiem-xa-hoi-bao-hiem-y-te-la-do-dau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9435","title":{"rendered":"Tr\u00e0n lan doanh nghi\u1ec7p tr\u1ed1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf l\u00e0 do \u0111\u00e2u?"},"content":{"rendered":"

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\"Tr\u00e0n<\/span><\/h2>\n

Vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c BHXH \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nghi\u00eam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. B\u00ean c\u1ea1nh \u0111\u00f3 s\u1ed1 l\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t tr\u00ean s\u1ed1 l\u01b0\u1ee3ng vi ph\u1ea1m th\u1ea5p n\u00ean ch\u01b0a \u0111\u1ee7 s\u1ee9c r\u0103n \u0111e. K\u1ebf to\u00e1n Centax<\/strong><\/a> xin chia s\u1ebb v\u1edbi b\u1ea1n k\u1ebft qu\u1ea3 c\u1ee7a thanh tra Ch\u00ednh Ph\u1ee7 v\u1ec1 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf t\u1ea1i m\u1ed9t s\u1ed1 DN trong n\u0103m 2013, 2014 v\u1eeba qua.<\/span><\/p>\n

Cu\u1ed9c thanh tra \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh t\u1eeb ng\u00e0y 1\/1\/2013 \u0111\u1ebfn ng\u00e0y 31\/7\/2014, t\u1ea1i 70 DN tr\u00ean \u0111\u1ecba b\u00e0n 12 t\u1ec9nh, g\u1ed3m H\u00e0 N\u1ed9i, H\u1ea3i Ph\u00f2ng, \u0110\u00e0 N\u1eb5ng, TP.H\u1ed3 Ch\u00ed Minh, C\u1ea7n Th\u01a1, B\u1eafc Ninh, Qu\u1ea3ng Ninh, Thanh H\u00f3a, Ngh\u1ec7 An, \u0110\u1eafk L\u1eafk, \u0110\u1ed3ng Nai, B\u00ecnh D\u01b0\u01a1ng.<\/span><\/p>\n

\u0110o\u00e0n thanh tra \u0111\u00e3 ti\u1ebfn h\u00e0nh thanh tra tr\u1ef1c ti\u1ebfp t\u1ea1i 68\/70 DN tr\u00ean \u0111\u1ecba b\u00e0n 12 t\u1ec9nh, ri\u00eang 2 DN \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng n\u00ean kh\u00f4ng ti\u1ebfn h\u00e0nh thanh tra tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

R\u1ea5t nhi\u1ec1u c\u00e1c sai ph\u1ea1m c\u1ee7a DN v\u1ec1 th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt BHXH, BHYT \u0111\u00e3 \u0111\u01b0\u1ee3c Thanh tra Ch\u00ednh ph\u1ee7 ch\u1ec9 ra, nh\u01b0 \u0111\u00f3ng BHXH, BHYT th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u00f3ng \u0111\u1ee7 s\u1ed1 ng\u01b0\u1eddi thu\u1ed9c di\u1ec7n tham gia, hay chi\u1ebfm d\u1ee5ng ti\u1ec1n BHXH, BHYT c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

Sai ph\u1ea1m tr\u00e0n lan<\/strong><\/span><\/p>\n

Qua thanh tra cho th\u1ea5y, t\u1ea5t c\u1ea3 68 DN \u0111\u1ec1u ch\u1eadm \u0111\u00f3ng BHXH, BHYT v\u1edbi th\u1eddi gian ch\u1eadm \u0111\u00f3ng k\u00e9o d\u00e0i t\u1eeb 4 th\u00e1ng \u0111\u1ebfn 67 th\u00e1ng (trung b\u00ecnh 26 th\u00e1ng). T\u1ed5ng s\u1ed1 n\u1ee3 BHXH, BHYT (k\u1ec3 c\u1ea3 l\u00e3i ch\u1eadm \u0111\u00f3ng) c\u1ee7a 68 doanh nghi\u1ec7p \u0111\u1ebfn 31\/7\/2014 l\u00e0 h\u01a1n 359,413 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

Trong t\u1ed5ng s\u1ed1 70 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c thanh tra t\u1ea1i 12 t\u1ec9nh, c\u00f3 63 DN trong n\u01b0\u1edbc, 7 DN c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i; ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u1ee7 y\u1ebfu thu\u1ed9c c\u00e1c nh\u00f3m ng\u00e0nh, ngh\u1ec1: s\u1ea3n xu\u1ea5t v\u00e0 ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, s\u1ea3n xu\u1ea5t xi m\u0103ng, gia c\u00f4ng c\u01a1 kh\u00ed, x\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng v\u00e0 c\u00f4ng tr\u00ecnh d\u00e2n d\u1ee5ng, may m\u1eb7c, th\u1ee7y s\u1ea3n, n\u00f4ng nghi\u1ec7p.<\/span><\/p>\n

T\u1ed5ng s\u1ed1 n\u1ee3 BHXH, BHYT (k\u1ec3 c\u1ea3 l\u00e3i ch\u1eadm \u0111\u00f3ng) c\u1ee7a 70 DN \u0111\u1ebfn 31\/7\/2014 l\u00e0 h\u01a1n 373,161 t\u1ef7 \u0111\u1ed3ng, s\u1ed1 th\u00e1ng n\u1ee3 trung b\u00ecnh l\u00e0 26 th\u00e1ng.<\/span><\/p>\n

T\u00ednh \u0111\u1ebfn ng\u00e0y 15\/1\/2015, c\u00e1c DN \u0111\u00e3 n\u1ed9p s\u1ed1 ti\u1ec1n n\u1ee3 BHXH, BHTN, BHYT v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a BHXH \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c h\u01a1n 104,529 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ea1t 29,08% t\u1ed5ng s\u1ed1 n\u1ee3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 31\/7\/2014. Trong \u0111\u00f3, 9 DN \u0111\u00e3 n\u1ed9p 100% s\u1ed1 ti\u1ec1n n\u1ee3, 48 DN \u0111\u00e3 n\u1ed9p m\u1ed9t ph\u1ea7n, 11 DN ch\u01b0a n\u1ed9p.<\/span><\/p>\n

C\u00f3 5 DN \u0111\u00f3ng BHXH, BHYT v\u1edbi m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a 326 lao \u0111\u1ed9ng th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh. S\u1ed1 ti\u1ec1n truy \u0111\u00f3ng BHXH, BHTN, BHYT 5 DN ph\u1ea3i n\u1ed9p cho c\u01a1 quan BHXH \u0111\u1ecba ph\u01b0\u01a1ng l\u00e0 193,4 tri\u1ec7u \u0111\u1ed3ng. T\u00ednh \u0111\u1ebfn 15\/1\/2015, c\u00f3 2 DN \u0111\u00e3 n\u1ed9p s\u1ed1 ti\u1ec1n l\u00e0 65,4 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ea1t 33,8%<\/span><\/p>\n

C\u0169ng qua thanh tra cho th\u1ea5y, c\u00f3 24 DN \u0111\u00e3 tr\u00edch t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u00f3ng BHXH, BHYT nh\u01b0ng ch\u01b0a \u0111\u00f3ng h\u1ebft cho c\u01a1 quan BHXH s\u1ed1 ti\u1ec1n l\u00e0 h\u01a1n 32,624 t\u1ef7 \u0111\u1ed3ng, chi\u1ebfm d\u1ee5ng s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c (\u0111\u1ec3 mua nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng…).<\/span><\/p>\n

\u0110\u1ebfn ng\u00e0y 15\/1\/2015 c\u00f3 21\/24 DN \u0111\u00e3 n\u1ed9p v\u1ec1 c\u01a1 quan BHXH s\u1ed1 ti\u1ec1n l\u00e0 h\u01a1n 18,559 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ea1t 56,88%, trong \u0111\u00f3 c\u00f3 12 DN \u0111\u00e3 n\u1ed9p h\u1ebft, 9 DN \u0111\u00e3 n\u1ed9p m\u1ed9t ph\u1ea7n, 3 DN ch\u01b0a n\u1ed9p.<\/span><\/p>\n

Qua thanh tra cho th\u1ea5y, trong t\u1ed5ng s\u1ed1 68 DN \u0111\u01b0\u1ee3c thanh tra c\u00f3 21 DN \u0111\u00f3ng kh\u00f4ng \u0111\u1ee7 s\u1ed1 ng\u01b0\u1eddi (2.063 ng\u01b0\u1eddi) thu\u1ed9c di\u1ec7n tham gia BHXH, BHYT, d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c tr\u1ed1n \u0111\u00f3ng, \u0111\u00f3ng thi\u1ebfu th\u1eddi gian c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng… S\u1ed1 ti\u1ec1n truy \u0111\u00f3ng BHXH, BHYT, BHTN c\u00e1c DN ph\u1ea3i n\u1ed9p cho c\u01a1 quan BHXH \u0111\u1ecba ph\u01b0\u01a1ng l\u00e0 h\u01a1n 16,581 t\u1ef7 \u0111\u1ed3ng. \u0110\u1ebfn ng\u00e0y 15\/1\/2015 c\u00f3 18\/21 DN \u0111\u00e3 n\u1ed9p h\u1ebft s\u1ed1 ti\u1ec1n truy thu cho c\u01a1 quan BHXH l\u00e0 1,15 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ea1t 6,9%.<\/span><\/p>\n

C\u00f3 251 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a 12 DN kh\u00f4ng c\u00f3 t\u00ean trong b\u1ea3ng l\u01b0\u01a1ng (kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i DN) nh\u01b0ng c\u00f3 t\u00ean trong danh s\u00e1ch tham gia \u0111\u00f3ng BHXH, BHTN, BHYT. \u0110\u00e2y l\u00e0 vi\u1ec7c DN \u0111\u00f3ng kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH, BHYT theo quy \u0111\u1ecbnh. Trong qu\u00e1 tr\u00ecnh thanh tra, \u0110o\u00e0n thanh tra \u0111\u00e3 y\u00eau c\u1ea7u DN ng\u1eebng \u0111\u00f3ng BHXH, BHTN, BHYT cho 251 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n b\u00e1o gi\u1ea3m v\u1edbi c\u01a1 quan BHXH \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

\u201cGi\u01a1 cao \u0111\u00e1nh kh\u1ebd\u201d n\u00ean kh\u00f4ng \u0111\u1ee7 s\u1ee9c r\u0103n \u0111e<\/strong><\/span><\/p>\n

\u0110\u00e1ng ch\u00fa \u00fd, trong 68 DN thanh tra tr\u1ef1c ti\u1ebfp, c\u00f3 32 DN \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan BHXH, thanh tra S\u1edf Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i, \u0110o\u00e0n ki\u1ec3m tra li\u00ean ng\u00e0nh ti\u1ebfn h\u00e0nh ki\u1ec3m tra, thanh tra v\u1ec1 BHXH, BHYT. Tuy nhi\u00ean, vi\u1ec7c th\u1ef1c hi\u1ec7n theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan BHXH, c\u01a1 quan thanh tra, \u0110o\u00e0n ki\u1ec3m tra li\u00ean ng\u00e0nh t\u1ea1i c\u00e1c bi\u00ean b\u1ea3n ki\u1ec3m tra, thanh tra c\u1ee7a DN c\u00f2n r\u1ea5t h\u1ea1n ch\u1ebf, h\u1ea7u nh\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

M\u1ed9t nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng n\u00e0y l\u00e0 do vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c BHXH \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nghi\u00eam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. S\u1ed1 l\u01b0\u1ee3ng DN vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb x\u1eed ph\u1ea1t th\u1ea5p n\u00ean ch\u01b0a \u0111\u1ee7 s\u1ee9c r\u0103n \u0111e, d\u1eabn \u0111\u1ebfn vi\u1ec7c nhi\u1ec1u DN tr\u1ed1n tr\u00e1nh, c\u1ed1 t\u00ecnh ch\u00e2y \u1ef3 ho\u1eb7c ch\u1ea5p nh\u1eadn n\u1ed9p ph\u1ea1t cho h\u00e0nh vi ch\u1eadm \u0111\u00f3ng BHXH.<\/span><\/p>\n

\u0110i\u1ec3n h\u00ecnh nh\u01b0 trong t\u1ed5ng s\u1ed1 68 DN \u0111\u01b0\u1ee3c thanh tra tr\u00ean \u0111\u1ecba b\u00e0n 12 t\u1ec9nh, m\u1edbi c\u00f3 6 DN \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c BHXH (h\u00e0nh vi ch\u1eadm \u0111\u00f3ng BHXH), v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 236 tri\u1ec7u \u0111\u1ed3ng. T\u1ef7 l\u1ec7 c\u00e1c DN \u0111\u01b0\u1ee3c thanh tra b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0 v\u1eady l\u00e0 r\u1ea5t nh\u1ecf (\u0111\u1ea1t 8,8%).<\/span><\/p>\n

Vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c BHXH c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n c\u00f2n r\u1ea5t h\u1ea1n ch\u1ebf n\u00ean vi\u1ec7c th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh (bu\u1ed9c tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ec3 n\u1ed9p ti\u1ec1n BHXH) h\u1ea7u nh\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

Trong khi \u0111\u00f3, c\u00f4ng t\u00e1c kh\u1edfi ki\u1ec7n DN n\u1ee3 \u0111\u1ecdng ti\u1ec1n BHXH, BHYT c\u00f2n k\u00e9o d\u00e0i, ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nghi\u00eam theo quy \u0111\u1ecbnh. Hi\u1ec7n m\u1edbi c\u00f3 18 DN trong t\u1ed5ng s\u1ed1 68 DN \u0111\u01b0\u1ee3c thanh tra b\u1ecb c\u01a1 quan BHXH kh\u1edfi ki\u1ec7n, g\u1ed3m 10 DN t\u1ea1i TP.HCM; 2 DN t\u1ea1i \u0110\u1ed3ng Nai; 3 DN t\u1ea1i Thanh H\u00f3a; 1 DN t\u1ea1i \u0110\u0103k L\u0103k; v\u00e0 2 DN t\u1ea1i H\u00e0 N\u1ed9i.<\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 DN \u201cch\u00e2y \u1ef3\u201d<\/strong><\/span><\/p>\n

Trong k\u1ebft lu\u1eadn thanh tra, ngo\u00e0i c\u00e1c y\u00eau c\u1ea7u v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng li\u00ean quan, Thanh tra Ch\u00ednh ph\u1ee7 \u0111\u00e3 y\u00eau c\u1ea7u c\u00e1c DN n\u1ed9p ngay s\u1ed1 ti\u1ec1n h\u01a1n 15,431 t\u1ef7 \u0111\u1ed3ng truy \u0111\u00f3ng BHXH, BHTN, BHYT (k\u1ec3 c\u1ea3 ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng) t\u00ednh \u0111\u1ebfn 31\/7\/2014, do DN \u0111\u00f3ng kh\u00f4ng \u0111\u1ee7 s\u1ed1 ng\u01b0\u1eddi thu\u1ed9c di\u1ec7n tham gia BHXH, BHYT cho c\u01a1 quan BHXH \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi n\u1ed9p ngay s\u1ed1 ti\u1ec1n 127,9 tri\u1ec7u \u0111\u1ed3ng truy \u0111\u00f3ng BHXH, BHTN, BHYT (k\u1ec3 c\u1ea3 ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng) t\u00ednh \u0111\u1ebfn 31\/7\/2014, do DN \u0111\u00f3ng BHXH, BHYT v\u1edbi m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh.<\/span><\/p>\n

N\u1ed9p ti\u1ec1n ch\u1eadm \u0111\u00f3ng BHXH, BHTN, BHYT c\u00f2n n\u1ee3 (k\u1ec3 c\u1ea3 ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng) t\u00ednh \u0111\u1ebfn 31\/7\/2014 cho c\u01a1 quan BHXH \u0111\u1ecba ph\u01b0\u01a1ng s\u1ed1 ti\u1ec1n l\u00e0 h\u01a1n 254,883 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng DN kh\u00f4ng th\u1ef1c hi\u1ec7n, ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang ki\u1ebfn ngh\u1ecb c\u1ee7a Thanh tra Ch\u00ednh ph\u1ee7, l\u1ed9 tr\u00ecnh n\u1ed9p ti\u1ec1n BHXH, BHYT th\u00ec t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, x\u1eed l\u00fd k\u1ef7 lu\u1eadt ho\u1eb7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1; n\u1ebfu g\u00e2y thi\u1ec7t h\u1ea1i th\u00ec ph\u1ea3i b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Theo ngu\u1ed3n tin t\u1eeb: thoibotaichinhvietnam.vn<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c<\/span><\/p>\n

T\u1eeb n\u0103m 2015:\u00a0Ph\u1ed1i h\u1ee3p th\u00f4ng tin gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

  Vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c BHXH \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nghi\u00eam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. B\u00ean c\u1ea1nh \u0111\u00f3 s\u1ed1 l\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t tr\u00ean s\u1ed1 l\u01b0\u1ee3ng vi ph\u1ea1m th\u1ea5p n\u00ean..<\/p>\n","protected":false},"author":7,"featured_media":10108,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1131,1132],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9435"}],"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=9435"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9435\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10108"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9435"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}