Về các tội phạm trong lĩnh vực bảo hiểm xã hội

NGHIEN CL/U - TRAO DOI

vi cAc TOI PHAM TDONG iflra vijc BAO I A AA HOI

1. Bao Wim xd hfi (BHXH) Id try eft

quan trpng trong ehinh sdeh an sinh xd hfi

eiia mdi quic gia dl ddm bdo cho sy phdt

triin kinh tl-xd hfi ben vung.^'^ Mft m$t,

BHXH Id ITnh vyc edn thiit khdng thi thiiu

trong ddi song xd hpi nhung mdt khdc, chinh

trong ITnh vyc ndy eung ndy sinh cdc hdnh vi

vi phgm eung nhu tfi pham d cdc miie df

khdc nhau xdm phgm sy hogt dfng binh

thudng eiia BHXH, edn trd vife thyc hifn

cac muc tidu xd hfi ciia hogt dfng ndy. De

ddm bdo cho BHXH phdt tridn vd phdt huy

hifu qud y nghTa kinh td-xd hfi ddi hdi phdi

cd hf thdng quy phgm phdp lugt hodn ehinh X

vd phil hgp didu chinh cdc hogt dfng BHXH, X 9 9 9

trong dd bao gdm ed hf thdng thdng nhdt cde 9 9 9 7

chd tdi tu thdp ddn cao ed thd duge dp dyng

eho ede hdnh vi trdi phdp ludt BHXH. Theo

dd, vife tfi phgm hod mft so hdnh vi vi

phgm phdp lugt BHXH Id edn tWet. Kdt qud

eua qua trinh ndy la sy hinh thdnh nhdm tfi

phgm vl BHXH.

2. Hogt dfng BHXH Id qud frinh thu, ehi

vd qudn li quy tdi chinh duge hinh thdnh tir

nguon ddng gdp ciia nhQng ngudi tham gia

BHXH ndn nhiing hdnh vi bj coi Id tfi phgm

trong ITnh vyc BHXH eiing khdng ndm ngodi

qud trinh thu, ehi vd qudn li hogt dgng

BHXH dd. Theo 3 bf phdn hgp thdnh cd thi

ehia cdc tfi phgm trong ITnh vyc BHXH theo

ba nhdm hdnh vi nhu sau:

ThS. NGUYiN THI ANH THO*

Thie nhdt, nhdm hdnh vi vi phgm nghTa

vy ddng BHXH;

- Thur hai, nhdm hdnh vi vi phgm quyen

thy hudng BHXH;

- Thit: ba, nhdm hdnh vi vi phgm lien

quan din qudn li vd thyc Wfn hoat dfng BHXH.

Nhdm cdc hdnh vi vi phgm ngWa vy dong

BHXH bao gom:

+ Hdnh vi cua ngudi siir dung lao dpng

khdng tham gia BHXH cho ngudi lao dfng

vd do vdy khdng ddng BHXH cho ngudi lao

dpng. Do khdng tham gia, khdng ddng BHXH

eho ngudi lao dgng ndn cd thd chu su dung * X

lao dfng ciing khdng khdu trir tidn ddng

BHXH eiia ngudi lao dgng (tir tidn luomg

ciia ngudi lao dfng thudc difn tham gia

BHXH bdt huge) dk nop vdo quy BHXH.

Hdnh vi ndy thudng dugc ggi Id hdnh vi tron

ddng BHXH cho ngudi lao dgng;

+ Hdnh vi cua ngudri su dung lao dpng

tuy tham gia BHXH cho ngudri lao dfng

nhung khdng phdi tham gia cho tdt cd ma

chi tham gia cho mft bg phdn. Trong trudng

hgp ndy, ehu su dyng lao ddng khdng tham

gia vd do vgy khdng ddng BHXH cho mft

7

bf ph§n ngrdi lao dfng vd hg ciing cd thS

khdng khdu trir tiin ddng BHXH ciia

nhflng ngudri lao dfng ndy dl nfp vdo qu^

BHXH. Hdnh vi ndy cung cd thi dugc gpi

* NghiSn Cliu sinh Tnrdng D^i hpc Lu^t Hd Nfi ^\i

50 TAP CHf LUAT HOC s6 1/2012