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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

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=

: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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


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

 :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

(//;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

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.

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%
u
;<"%:/">
'F/9/=9% =;<
;B8j8
-/G9 %/Y"2"]2;<F#:
"G8!8D!2Z;=L= A !=
=. %=%08=8r@G9 %"2"%0%;<
$X.D!xZ7!F9D!9/E%
$(H0%X";".+2
';<;B:0A;?"B.!>!F
kQF';<2\QFkQF
;<%>#;GFF!2/#
%>%:[l[
E"/"B.!9F/7!/A
-/L;BG "9M9!/!D=
/8ID$%'%;/L

,,,*R"b2
R"b;<zF!!7"Bj!
@;<X!!"2"=.L=F9K!Q@9F
9JS/LZ@D!08=@A9 L
DBj!Z=0#H"M/=LZA
%;+=CFF!!7:"Z% JJ.I;
7{G>G!/"2 !=+:Z%F"#%
%F
R"bc";8=7!9h$"S=

=@%@=;<;?"B.!%;<;;B;?"B
.!(H0;BZ%!H!L5A-b!H!L5A
Z%G A8@;<FD!%;<FD!.!=
@;<%%;<’(H0%Q#:"Z"/O
/98e?7kM
R"b2A98$";<d0
+8$";<=>G!H7@/!""+#"V" (
<L"G.>hAD!@/%A9/"
';"2"0""9ML"C=8"+%@
;<F%989F9J>2Z"?#7E=j
:sF!!7$<Z%>Z
,m
(/ !=9@;<9M0X!"2"
>;B0+:"'<D0>>%
O2/ !;B$+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 %=;\

%"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"/
,

Trích đoạn Phương thức, đối tượng, mức thu bảo hiểm xã hộ Quy trình tổ chức thu bảo hiểm xã hội đối với doanh nghiệp Thanh tra, kiểm soát thu bảo hiểm xã hội đối với doanh nghiệp Chính sách của Đảng và Nhà nước Năng lực của các cơ quan quản lý Nhà nước về Bảo hiểm xã hộ

---