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211£ LV Tl.fi DHKTQD TRUONG DAI HOC KINH TE QUOC DAN DAI HOC KTQD * TRUNG TAM THONG TIN THUVIEN HOAN THIEN CO CAU TO CHlfC CUA CUC HAI QUAN THANH PHO HA NOI TRONG QUA TRINH HIEN DAI HOA NGANH HAI QUAN VA HOI NHAP QUOC TE CHUYEN NGANH: KINH TE VA QUAN LY CONG CONG LUAN VAN THAC SY KINH TE NGU’dl HUONG DAN KHOA HOC: PGS-TS DOAN THI THU HA DAI HOCKJOD TRUNG TAWriJ TRQNG TIN THU VIEN HA NOI, 2006 MUC LUC • • Trang - Danh muc cac chw viet tat - Danh muc cac hinh ve, bang, bieu r - Tom tat Luan van M0 DAU Tinh cap thiet cua de tai Muc cuu • tieu nghien CT r Pham vi va doi twang nghien cuu Tinh hinh nghien ci'ru Phuong phap nghien cuu Chuang I: CO SO LY LUAN VE HOAN THIEN CO CAU TO CHUC HAI QUAN DIA PHUONG 1.1- r rt Ca cau to chile hai quan dia phirang moi quan he vo’i co’ cau to chic nganh 1.1.1 - Ca cau to chic nganh Hai quan 4 1.1.1.1 - Chirc nang, nhiemvu cua nganh Hai quan 1.1.1.2- cau to chCcc agaah Hai qana a- Hai quan trung ugng b- Hai quan dia phuvng r f 1.1.2 - Ca cau to chic cua Hai quan dia phirang 1.1.2.1- Khai aimm 1.2.2- hac thuoc tinh ca baa cun to chcc Hai quna din phcaag a - hhuyea moa hoa coag uimc b - Phaa chin to chcc thaah cac bo phaa c - Moi quna hm quyea haa troag to chcc d - hap qaaa ly, tam qaaa ly cun Hai quna din phcaag e - Phan bd quyen han giira cac cap quan ly a Hai quan dia phirang •> r g - Phoi hap cac bo phan cua to chirc a Hai quan dia phirang \ r r ■> 1.1.2.3 - Yeu cau doi vdi ca cau to chirc cua Hai quan dia phirang r r 10 •> 1.1.3 - Mot so mohinn cacau to chhrc Co phan cua Hai quan dia 10 phuang 1.1.3.1- Mo hinh to chic bophan theo chic nang 10 1.1.3.2- Mo hinh to chic bophan theo dia dir 15 1.1.3.3 - Mo hinh to chic bophan theo qua trinh 18 r •» 1.2 - Hoan thien co’ cau to chirc Hai quan dia phiro’ng: r r 1.2.1 - Tinh hatyeu cua hoan Chien car cau to chiCc Hai quan dial 19 phrang hriraayea aaa hien dqi hod nganh va hoi nhap qaoh he 19 1.2.1.1 - Nhimg thay doi tu moi trirang ben ngodi 19 1.2.1.2- Nhimg thay doi tu moi trirdng ben 21 r •> r r 1.2.2- Nguyen haa hoan thien aa ata ho ahCca Hai qianaa dan phirang 22 r 1.2.2.1 - Nguyen tac xac dinh theo chic nang r \ r 22 r 1.2.2.2- Nguyen tac giao quyen theo ket qua mong muon 22 1.2.2.3- Nguyen tac bac thang 23 \ r 1.2.2.4- Nguyen tac tuang ximggiira quyen han vd trach nhiem 23 1.2.2.5- Nguyen tac ve tinh tuyet doi trach nhiem 23 r r r 1.2.2.6- Ngayen taa thong nhat menh lenh 23 2.2.7- Nguyen taa qayen hqn theo aap baa 24 1.2.2.8- Nguyen tac quan tri sir thay doi 24 1.2.2.9- Ngayen taa aan bang 24 r r r o 1.2.3- Cdayea to anh huong len aa aUa to ahCca Hdi qaan dan phirang 24 1.2.3.1- Chien luac 24 1.2.3.2- ^wi mo cua Hai quan dia phuong va mice phuc tap hoat dong cua no 25 1.2.3.3- Cong ngOn 25 1.2.3.4- Thai cua lanh dao cap cao va nang luc cua doi ngu nhan vien 26 1.2.3.5- Moi trudng 26 1.2.4- Qudtrinh hoOn thien cc cdu tochfrc Hai quan dia phuong 22 1.2.4.1- Tien hanh danh gia co cau to chuc cua Hai quan dia 27 phuong theo cac noi dung 1.2.4.2- Dinh hudng hoan thien co cau to chuc Hai quan dia 28 phuong r r r •> r 28 va ke hoach trien khai Chuang II - PHAN TICH THtfC TRANG CO CAU TO CHUC CUA CUC HAI QUAN THANH PHO HA NOI 30 2.1- Nggnn Hai quan Viet Nam va cc to cCh’c cca nngnhi Hai quan 30 2.1.1- NganO Hai qunn Vint Nnm hrong dieu king Ooi nOap quoc he 30 2.1.1.1- Hai quan Viet Nam vdi xu hudng toan cau hoa, hoi nhap r r r 30 kinh te quoc te r r r 2.1.1.2- Cac cam ket quoc te phai thuc hien r * 31 \ r 2.1.1.3- Su phat trien cua thuong mai quOc te ca ve noi dung va 31 hinh thuc r * r 2.1.1.4- Su xuat hien cac nguv co lien quan truc tiep den an ninh quoc gia nhu •» 32 x r •> 2.1.2- Tong qunn ve co cau ho cOuc nganO Hai qunn Vinh Nnm 32 •> r \ ■> 2.1.2.1 - Tdng quan ve ca cau td chdc nganh Hai quan 32 2.1.2.2- Phan tich danh gia thirc trqng hoat dong cua nganh Hdi 35 quan 35 aJ Khuon kho phap ly Z b/ He thong va Old trinh hai quan 36 c/ To chdc va Quan ly 39 2.2- Thye trang cc ecu to chu*c cca Cue Hai quan Ha Noi 42 2.2.1- Chdc nang, nhiem vu, quyen han cua Cue Hai quan Ha Noi 22 2.2.1.1- Chdc nang,nhiem vu cua Cuc Hai quan Ha Noi 22 r > 2.2.1.2- Quyen han cua Cuc Hai quan Ha Noi 22 2.2.2- Phan tich cff cau to chdc cua Cue Hai quan phd Ha Noi 44 r •> r 2.2.2.1 - Ca cau to chdc cua Cuc Hai quan Ha Noi 22 2.2.2.2- Chdc nang;, nhiem vu cua cac dan vi thuoc Cuc Hai quan 26 phd Ha Noi r ft r 2.2.r2.'3- Phan tich ca cau to chdc anh hudng den mot so mat cong 50 tac nghiep vu hai quan cua Cuc Hai quan Ha Noi a - Tinh chuyen mon hoa cong viec theo chdc nang nhiem vu tai f 50 Cuc Hai quan Ha Noi b - Viec phan chia to chdc cua Cuc Hai quan Ha noi 51 cac bo phan X Z ■> c - Moi quan he quyen han to chdc cua Cuc Hai quan 56 Ha Noi d - Cap quan ly, tam quan ly cua Cuc Hai quan phd Ha Noi z x ■> > 58 r e - Van de phan bo quyen han gida cac cap quan ly tai Cuc Hai quan Pho Ha Noi 59 g - Sir phoi hop giira cac Phong, Ban, Chi cue cua Cue Hai quan 61 Ha Noi ■\ r r •> 2.3- Nhu cau hoan thien co’ cau to chirc cua Cue Hai quan Ha Noi 64 A f 2.3.1- Nhiing nhu cau thay doi tic moi trircrng ben ngoai 64 2.3.2- Nhiing nhu cau thay doi tie moi trircrng ben 65 Chu’o’ng III - KIEN NGHI HOAN THIEN CO CAU TO CHlfC CUA CUC HAI QUAN THANH PHO HA NOI 68 3.1- Quan diem hoan thien co’ cau to chirc cua Cue Hai quan Ha Noi 68 r •> •> 3.1.1 - Hoan thien cor cau to chircphu hop vdi sir thay doi cua chirc nang nhiem vu 68 3.1.2 - Hoan thien cor cau to chirc p/tii hop vori the che 72 3.1.3- Hoan thien cor cau to chirc dap irng doi hoi cua hoi nhap quoc te 72 3.2- Kien nghi hoan thien co’ cau to chirc cua Cue Hai quan Ha Noi giai doan nam 2006 den nam 2010 73 3.2.1- Hop nhom mot each hop ly cac bo phan to chirc theo chirc nang tham miru 73 3.2.2- Hop nhom cac bo phan theo dia dir 76 3.2.3- Nang cao vai tro cua cac Doi co ng tac 78 3.2.4- Dinh hiring doi moi cor cau to chirc Cue Hai quan Hd Noi theo Luat Hai quan 79 82 Hai quan Ha Noi 3.3.1- Cac dieu kien ve the che 82 3.3.2- Dieu kien ve nhan lire 82 3.3.3- Dieukien vV trang bi may moc, thiet bi ccng tac r ■> r •> 3.4- Kien nghi nham hoan thien co’ cau to chnc Cue Hai quan Ha Noi 84 85 3.4.1- Kieg gghi vai Bo Tai chigh 85 3.4.2- Kieg gghi vai Tdgg cuc Hai qung 85 KET LUAN - Danh muc • tai lieu • tham khao - Phu luc so - Phu luc so - Phu luc so 86 DANH MUC CAC CHC VIET TAT ASEAN Hiep hoi cac quoc gia Dong Nam A APEC Dien dan kinh te cac quoc gia khu vuc Chau A- Thai B'rnh Duong c/o Chung nhan xuat xu CEPT Hieu dinh ve Chuong trinh thue quan uu dai co hieu luc chung CNTT Cong nghe thong tin GATT Hiep dinh xac dinh tri gia HQHN Cuc Hai quan Ha Noi KYOTO Cong uoc Quoc te ve don gian hoa va hai hoa hoa thu tuc hai quan TCHQ Tong cuc Hai quan TRIPS Hiep dinh ve bao ve quyen so huu tri tue VAT Thue gia tri gia tang WB Ngan hang The gioi wco To chuc Hai quan the gioi WTO To chuc thuong mai the gioi WTO/GATT Hiep dinh tri gia 78 Nhin vao Hinh 3.2 mo hinh to chuc theo de xuat duoc dua theo chuc nang nhiem vu, ket hop voi dia du va loai hinh Chi cuc Moi nhom se mot Pho Cuc truong phu trach theo su phan cong nhiem vu cua Cuc trudng, Cuc trudng la ngudi chiu trach nhien chung trudc Tong cuc trudng Nhom 7: la Phong, Doi co van phong tai Tru sd Cuc Hai quan ' o e X Ha Noi vdi chuc nang tham muu la chinh cho Lanh dao cuc ve cac mang X *> nghiep vu cu the va mang nhieu chuc nang quan ly hai quan theo cac qui trinh nghiep vu cua Nganh Hai quan X _ Nhom 2: la Phong, Ban, Trung tam mang nhieu chuc nang quan ly hanh chinh va co the ho tro, phoi hop tot viec quan ly, tiep nhan cac r trang thiet bi hien dai hoa cua nganh Hai quan X *> Nhom 3: Gom Chi cuc Hai quan cua khau co cac loai hinh quan ly hai r quan giong Nhom 4: Gom Chi cuc Hai quan ngoai cua khau co dac diem chung la chi lam thu tuc hai quan cho hang hoa chuyen cua khau, chuyen tiep den cac dia diem kiem tra tap trung va co cac loai hinh quan ly hai quan chuyen sau nhu: Hang dau tu mien thue, hang gia cong, hang nhap de san xuat xuat khau, hang cua doanh nghiep che xuat 3.2.3- Nang cao vai tro cua cac Doi cong tac Thuc hien cac qui trinh thu tuc hai quan hien thi vai tro cua cap Doi khong duoc the hien ro rang mot so qui trinh thu tuc hai quan, cac Chi cuc thudng dua vao cap Doi tham muu vdi cac muc khac qui trinh thu tuc khong qui dinh cu the Thuc te hoat dong cua mot Chi cuc co x x rat nhieu nghiep vu khac tao neu cac nhom lam viec theo cac day x x » x x chuyen rieng, ma cap Chi cuc khong the chi dao dieu hanh mot cach truc tiep, chi la cac Doi cong tac Do vay, Tong cuc Hai quan can sdm co van ban xac dinh ro chuc nang cua cap Doi nganh Hai quan bdi vi luc luong cap 19 Doi hien thuong la cac can bo tre co kha nang tiep nhan tot duoc qua trinh hien dai hoa cua nganh Hai quan va la luc luong thuong xuyen huong dan cac vuong mac cho doanh nghiep va cong chuc tai tat ca cac khau cua qui trinh thu tuc hai quan Thuc te tu trien khai Luat Hai quan nam 2005 den z z nay, cap Doi thuong phai tham muu voi Lanh dao Chi cuc khoi luong cong viec cang tang ma cap Chi cuc khong the kiem soat duoc > •> z Tong cuc Hai quan can som qui dinh ro nhiem vu cua cap Doi cac Z •» A Z Qui trinh thu tuc hai quan de nang cao vai tro cua cap Doi can tiep tuc phat trien cap Doi nhu boi duong, dao tao va qui hoach phat trien thuong xuyen theo cac dinh huong cua nganh Hai quan thoi gian toi U’u tien can bo Z ■» A tre co nang luc, pham chat, dap ung duoc yeu cau hien dai hoa cong tac hai quan ddi m()‘i cor cau to chii'c Cue Hai quan 3.2.4- Dinh Ha Noi theo Luat Hai quan Theo Luat Hai quan thi Tong cuc Hai quan Viet Nam duoc chia ba z z z •> cap, Cap cao nhat la Tong cuc Hai quan, sau la Cuc Hai quan tinh/thanh z z z z pho, cap cuoi cung la Chi cuc Hai quan Co cau thuong duoc ap dung cac co quan quan ly Nha nuoc va cac to chuc quan su Bo Tai chinh, Tong cuc Hai quan cung ap dung mo hinh co cau hinh thap nhu tren, mot moi truong on dinh da hoat dong co hieu qua va co the du bao duoc Co cau hinh thap co nhieu cap quan tri voi phuong thuc quan ly “tren - duoi” va cac menh lenh hanh chinh va kiem soat gat gao viec thuc hien menh lenh Co cau hinh thap nhu hien duoc to chuc dua tren co so chuyen mon hoa lao dong theo chuc nang, voi su phan chia to chuc cac bo phan mang tinh doc lap cao giua cac cong viec va don vi Tuy nhien, thuc te can cu vao chuc nang, nhiem vu, quyen han tai cac Cuc Hai quan tinh/thanh da lap cac Doi cong tac tai Chi cuc Hai quan Thuc te cho thay cap Doi nganh Hai quan da phat huv rat tot 80 cong tac quan ly, dieu hanh cong viec hang tai cac Chi cuc Hai quan Mo hinh ma hoc vien de xuat la co cau hinh chop, day la co cau ma rat nhieu cac co quan hai quan hien dai ap dung Hinh 3.3- De xuat co cau to chuc hinh chop Voi mo hinh doc deu nhu tren chung ta thay cac cap quan ly van the hien ro, nhien mot so luong cac Phong tham muu va Chi cuc Hai quan giam di, nhung cang xuong duoi tuc la cap Doi lai tang len Mo hinh tap trung moi nguon luc tai cap Doi Mo hinh chop nhu tren cho thay mot phan cac don vi trung gian se giam di lam cho thong tin, menh lenh tu cap Cuc se nhanh chong duoc chuyen xuong cap Chi cuc, Doi de thuc hien va nguoc lai cac X •» r * x thong tin phan hoi tro lai cung kip thoi de co ke hoach lanh dao chi dao Dieu cung phu hop voi cach tiep can, de xuat cua Du an hien dai hoa Hai quan Viet Nam cua Tong cuc Hai quan ve tai co cau to chuc, la: De xuat o day la ve nguyen tac, viec hop ly hoa cac van phong vung can dua tren co so dong cua tung buoc cac Cuc Hai quan co qui mo nho (M3) bang cach sat nhap chung vao Cuc Hai quan co qui mo lon (Ml) va Cuc Hai quan co qui mo trung binh (M2) va sau dong cua cac Cuc Hai quan hoac chuyen Chi cuc Hai quan neu no thuc su co nang luc cua mot Chi 81 cue Cac chi cuc truc thuoc Cuc Hai quan vung loai M3 se duoc chuyen sang cho Cuc Hai quan Ml hoac M2 M3 duoc sat nhap vao hoac phan bo lai cho cac Cuc Hai quan vung loai Ml hoac M2 o gan Muc tieu tong the la so luong Cuc Hai quan vung it di nhung qui mo lon hon, chiu trach nhiem ve so luong Chi cuc lon hon rat nhieu Tuy nhien, phai thua nhan rang co the can r phan loai lai cac Cuc Hai quan qua trinh nay, tuc la mot so Cuc Hai •> z quan loai M2 hien tai co the tro Ml va mot so Cuc Hai quan M3 tro z z M2, cach phan loai hien tai la dua vao so thue thu duoc phai can nhac rang khoi luong cong viec moi la nhan to chinh Nhu vay, ' A z khong phai tat ca Cuc Hai quan vung Ml hien nav deu la lua chon nhat xet ve quy mo cua mang luoi tuong lai Co su lua chon duoc dua nhu sau: + Truong hop 1- Sat nhap vao Cuc Hai quan vung Ml hien tai; + Truong hop 2- Sat nhap vao 10 Cuc Hai quan vung; + Truong hop 3- Sat nhap vao 12 Cuc Hai quan vung; + Truong hop 4- Sat nhap vao 13 Cuc Hai quan vung; va + Truong hop 5- Sat nhap vao 14 Cuc Hai quan vung Ly ban dau cho viec can nhac giua va 14 Cuc Hai quan vung la da co Cuc Hai quan Ml duoc Tong cuc Hai quan phan loai de lam ro qui che ma chu yeu la dua vao muc thu thue Ro rang la dong cua Ml se the hien tai co cau lon Co su bat thuong o cho nhieu Cuc Hai quan vung chiu trach Z TA A nhiem ve giao dich lon, chang han nhu dau va than nen co so thu lon nhung khoi luong cong viec lai thap xet ve so luong to khai duoc xu ly Tom Z T ' lai neu Du an tren duoc trien khai thi qui mo cua Cuc Hai quan Ha T T -w Z AZ Z T Noi co the thay doi dan den anh huong nhieu den co cau to chuc 82 quan Ha Noi 3.3.1- Cac dieu kien ve the che r t •> De cung cap mot khuon kho phap ly minh bach giup cho cac hoat dong nghiep vu, hoat dong xuat nhap khau cua cong dong doanh nghiep, Nganh Hai quan can phai tham muu cho Nha nude ban hanh dupe mot Luat r r r r \ Hai quan hien dai phu hop vdi nhung thong le quoc te tot nhat bao gom ca A •» Z viec nop va xu ly ho so dien tu, tu khai bao, tu tinh thue va kiem soat tuan thu Luat Hai quan se phai tuan thu hoan toan cac qui dinh cua WTO va Cong udc Kyoto sua doi Nam va uy tin tren trudng quoc te Xem xet va phoi hop tot cac Nghi dinh cua Chinh phu mot co cau luat phap thong nhat, on dinh phuc vu tot cong tac quan ly Nha nude ve hai quan Thuc day hop ly hoa, don gian hoa, minh bach hoa moi trubng phap ly Xay dung co so du lieu ve luat phap cho khach hang truy cap qua mang co nhu cau a r •» r > De xuat, xay dung tham quyen thuc thi cao cua Hai quan tren toan quoc A ■» Av nham ho tro chuc nang hau kiem 3.3.2- Dieu kien ve nhan lire t r a Uu tien hang dau giai doan hien cua nganh Hai quan la tien hanh danh gia chi tiet ve nguon nhan luc hien trang Cuoc danh gia khong •» AZ chi ve so luong can bo ma ca trinh chuyen mon, kinh nghiem, tuoi va nang luc Song song vdi viec la viec chuan bi mot ke hoach nhan luc AZ A A Z A nham thiet lap cac yeu cau ve so luong can bo du tinh va ve trinh can bo Z Z A Z Z den nam 2010, co xem xet den de xuat hoan thien co cau, viec ap 83 dung theo tung giai doan cong nghe thong tin va cac qui trinh thu tuc moi nhu quan ly rui ro va kiem tra sau thong quan Trong nhung nam toi cac Cue Hai quan can tuyen dung cac chuyen gia, nhat la cac linh vuc: Cong nghe thong tin, chuyen gia phan tich, lap trinh vien, chuyen gia ve tai chinh ke toan Cac linh vuc bao gom ca cac •> r ky nang moi ma hien Tong cue Hai quan chua co hoac thieu Do do, can phai thu hut duoc chuyen mon ve cho nganh Hai quan thong qua chien dich tuyen dung co muc dich Tren co scr cu cau to chuc da duoc hoan thien, co the tien hanh sua doi chuc nang nhiem vu cua mot so Cue Hai quan, cung nhu thuc hien vi tinh hoa A va phan tich nhu cau viec lam Viec se giup xac dinh cac ban mo ta cong viec, xac dinh nang luc can thiet cho moi vi tri cung vdi cac tieu chuan ve thuc hien cong viec Tuong ung vdi viec la nhu cau phan bac moi vi tri vdi mot muc luong thoa thuan va cap bac than nien Viec se tao cac xem xet viec danh gia cong viec va chi tra theo ket qua cong viec Viec chi tra theo ket qua cong viec, duoc thuc hien cung vdi viec danh gia thuc hien cong tac, nen bao gom ca hinh thuc khen thudng vat chat va cac loi ich khac Can phai cai thien each tien hanh cong viec bang each tao mot doi ngu can bo “da nang” cd nhieu kha nang khac nhau, thay vi chia nhd cong viec nhieu linh vuc chuyen mon nhu hien Nhan su lam cong tac nghiep vu can phai cd kha nang thuc hien nhieu nhiem vu khac hon so vdi hien tai la phai thong qua rat nhieu khau ky thuat Dua vao cac ke hoach cua Tong cue Hai quan, Cue Hai quan phd Ha Noi can xay dung ke hoach sap xep lai mang ludi Chi cue phu hop vdi thuc te ve khoi luong cong viec, sd thu thue va dac biet la viec lap Chi cue Hai quan dien tu cung vdi cac qui trinh thu tuc quan ly hai quan moi 84 Cuc Hai quan Ha Noi can phan cong lai nhiem vu cua cac Pho cuc truong phu trach cac phong tham muu cua Cuc co chuc nang tuong dong, co the ho tro lan theo qui trinh thu tuc Ve bo tri can bo, cong chuc, Cuc Hai quan Ha Noi can giam so luong cong chuc tai cac Phong chuc nang cua Cuc de tap trung cho cac Chi 5 •> F cuc, dong thbi dieu chuyen cong chuc tai cac Chi cuc can cu vao khoi luong cong viec va nhu cau tuong lai Cuc Hai quan Ha Noi can co khao sat thuc trang trinh can bo toan Cuc, de tu xay dung ke hoach dao tao tap trung va dao tao tai cho nham nang cao nang luc thuc te cho can bo, cong chuc dap ung duoc su thay doi cua nganh Hai quan Cong tac luan chuyen phai duoc thuc hien dung qui che, dung thbi gian, dam bao ket hop duoc kinh nghiem cua cac can bo lau nam vdi su nhiet tinh, nang luc duoc dao tao co ban cua can bo tre 3.3.3- Dieu kien ve trang bi may moc, timet bi cong tac De dat duoc cac muc tieu chien luoc ve viec xay dung mot co quan Hai r r quan hieu qua, minh bach, hien dai cung cap cac dich vu co chat luong cho hoat dong xuat nhap khau cua cong dong doanh nghiep va xa hoi thi ngoai cac ve nhan luc, to chuc thi trang thiet bi, may moc hien dai cung dong vai tro ■» ' A quan Tong cuc Hai quan can phai xay dung mot he thong may tinh toan quoc hieu qua va dam bao ca Hai quan va khach hanh deu co duoc loi ich toi da tu cac nguon luc cong nghe thong tin Dong thbi Hai quan cung can xay dung cac qui trinh thu tuc, khuon kho phap ly, dac biet la cong nhan chu ky dien tu, gan vdi viec ap dung cong nghe thong tin hien dai r \ Trong cac loai may moc thiet bi ma nganh hai quan can trang bi thi 111 ' may soi la thiet bi khong the thieu Nhung may soi bao gom cac loai khac tu may soi hanh ly o cac say bay va cua khau dubng bo den cac yeu cau doi vdi loai may soi xe tai, xe container 85 Ngoai nganh Hai quan cung can phai xem xet dau tu cac he thong giam sat camera tai tat ca cac cua khau dudng bo, dudng khong hoac cang bien, cac trang thiet bi phuc vu cong tac phan tich phan loai hang hoa, may ngui mui phat hien ma va cac dung cu ho tro hoat dong nghiep vu khac Ha Noi 3.4.1- Kien nghi vdi Bo Tai chinh - Bo Tai chinh can tham muu vdi Nha nude, Chinh phu xay dung mot Luat Hai quan hien dai dap ung duoc cong tac quan ly nha nude ve hai quan bao gom ca cap Doi Phoi hop vdi cac Bo, Nganh ban hanh cac van ban hudng dan thong nhat quan ly, thong thoang, tao thuan lqi cho su phat trien kinh te > x r r - Bo Tai chinh can de xuat vdi Chinh phu lap mot he thong cac cang bien, cang hang khong, cua khau dudng bo, dudng song, dia diem thong quan noi dia phu hop vdi nhu cau phat trien kinh te xa hoi r 3.4.2- Kien nghi vdi Tong cue Hai quan r _ •» r r r - Kien nghi Tong cue Hai quan xay dung ke hoach tai co cau tai cap Cue, Chi cue va Doi, vdi viec sat nhap cac Cue Hai quan nhd vao Cue Hai quan vung, lap cac Chi cue Hai quan mdi tai cac khu cong nghiep, khu che xuat, cac cang container mdi, cua khau hang khong mdi phuc vu chuong trinh phat trien du lich - Can tang cudng nang luc cua cu quan Tong cue de thuc hien cac chuc nang tap trung hoa - Can giam quy mo cua mang ludi cac Cue Hai quan pho/Chi cue de giam su trung lap, quan lieu va tiet kiem chi tieu 86 - Can phat trien mot chien lupc de han che yeu cau tang them cac van phong Chi cue r r x x •> - Ngay ben co cau cap Chi cue cung can dupe dieu chinh de phan anh nhung thay doi thuc te vdi cac cong nghe va thu tuc mdi KET LUAN r Dua vao nhung kien thuc ma hoc vien da dupe hoc tai Trudng dai hoc r r r r Kinh te Quoc dan thdi qua dung la co sd ly luan va ket hop vdi thuc te cong tac lau nam tai nganh Hai quan de nhan thuc dupe nhung bat cap dang ton tai co cau to chuc d mot Cue Hai quan dia phuong va cua Tong cue Hai quan •> r r Sue ep thay doi doi vdi nganh Hai quan giai doan hien la rat f •> ldn, mot hoan canh vua phai tao thuan loi cho hoat xuat nhap khau cua cac doanh nghiep, xa hoi nhung van phai dam bao cong tac quan ly hai quan phai chat che mot dieu kien phap ly chua day du, chong cheo, trang x r r x z den cac van de ton tai he thong cua nganh Hai quan nhu: Qui trinh thu tuc hai quan, co cau to chuc, co sd vat chat Vdi nhung kien thuc dupe hoc tai nha trudng, tham khao mot so tai lieu r r han che va chua dupe tiep can so sanh tu cac co quan Hai quan hien dai, _ z hoc vien dupe su hudng dan nhiet tinh, ti mi cua Phd Giao su - Tien si Doan Thi Thu Ha - Khoa Khoa hoc quan ly, Trudng dai hoc Kinh te Quoc dan da z z •» z dua mot so mo hinh co cau to chuc cho cap Cue Hai quan tinh/vung tuong lai Hoc vien xin chan cam on cac Thay giao, cac Cd giao da tham gia giang day, hudng dan va quan ly lop Kinh te Quan ly cong - Khoa 12 va dac biet la Phd Giao su - Tien si Doan Thi Thu Ha da giup hoc vien hoan Luan van DANH MUC TAI LIEU THAM KHAO • e Tieng Viet Bo Tai chinh (2006), Bao cao chan doan du an ky thuat chuan bi dir an hien dai hoa hai quan Viet Nam, Ha Noi Bo Tai chinh (2005), Bao cao nghien cun kha thi die an Hien dai hoa hai r ? quan vay von Ngan hang The gidi, Ha Noi khau, Nxb Tai chinh, Ha Noi Bo Tai chinh (2005), Die an Hien dai hoa Hai quan, Phuong an quan ly thuong mai va cua khau, ke hoach chien luoc thuc thi va phong ngiea chinh sach quan ly rui ro, Ha Noi Bo Tai chinh (2004), Quyet dinh 810/QD-BTC 16/03/2006 ve ke •> hoach cai each, phat trien va hien dai hoa nganh Hai quan giai doan 2004 - 2006 Bo Tai chinh (2006), Quyet dinh 33/2006/QD-BTC 6/6/2006 quy A * Bo Tai chinh (2004), Tai lieu thi nang ngach tie Kiem tra vien hai quan len Kiem tra vien chinh Hai quan, tap 2, Ha Noi Bo Tai chinh (2005), Thong tu 112/2005/TT-BTC 415/12/2005 huong dan thi hanh Nghi dinh 154/2005/ND-CP 15/12/2005 10 Bo Tai chinh (2005), Thong tu 113/2005/TT-BTC 15/12/2005 *** _ r ? ’ huong dan thi hanh Thue xuat khau, Thue nhap khau 11 Chi cue Hai quan VTnh Phuc (Cue Hai quan TP Ha Noi), Bao cao so ket cong tdc thang dau nam 2006, VTnh Phuc 12 Chinh phu (2001), Nghi dinh 101/2001/ND-CP 31/12/2001 quy r dinh chi tiet thi hanh mot so dien cua Luat Hai quan ve thu tuc hai quan, che r \ r a kiem tra, giam sat hai quan 13 Chinh phu (2005), Nghi dinh 149/2005/ND-CP 8/12/2005 quy r r r i r •> dinh chi tiet thi hanh Luat thue xuat khau, thue nhap khau 14 Chinh phu (2005), Nghi dinh 154/2005/ND-CP 15/12/2005 quy r r \ a dinh chi tiet mot so dieu cua Luat Hai quan ve thu tuc hai quan, kiem tra, giam sat hai quan 15 Cue Hai quan Ha Noi, Cue Hai quan Thanh Ho Chi Minh, Cue Hai quan Quang Tri, Cue Hai quan Quang Binh , Bao cao ket qua thuc hien Luat Hai quan sua ddi thang dau nam 2006 t r r 16 Cue Hai quan Ha Noi, Bao cao tong ket cong tac cac nam 2001, 2002, 2003, 2004, 2005 17 TS Doan Thi Thu Ha, TS Nguyen Thi Ngoc Huyen (chu bien) (2005), Giao trinh Khoa hoc quan ly, Nxb Khoa hoc Ky thuat Ha Noi, tap 18 TS Doan Thi Thu Ha, TS Nguyen Thi Ngoc Huyen (chu bien) (2005), Giao trinh Khoa hoc quan ly, Nxb Khoa hoc Ky thuat Ha Noi, tap 19 Hoi dong hop tac Hai quan The gioi (1999), Cong udc quoc te ve hai hoa va don gian hoa thu tuc Hai quan (Cong iroc Kyoto sua doi va bo sung), thang 6/1999 t •> a 20 Luat Hai quan da duoc sua doi bo sung nam 2005 (2005), dieu 1, Nxb Chinh tri Quoc gia, Ha Noi 21 Luat Ildi quan mot so nuoc (2003), Nxb Chinh tri Quoc gia, Ha Noi 22 Tong cue Hai quan (2006), Bao cao tinh hinh cong tac thang 6, chuong trinh cong tac thang 7/2006, Ha Noi A A 23 Tong cue Hai quan (2005), De an boi dudng can bo, cong chuc nganh Hai quan giai doan 2006- 2010, Ha Noi 24 Tong cue Hai quan (2005), Quy che dp dung quan ly rui ro quy trinh thu tuc hai quan doi vdi hang hoa xuat khau, nhap khau thuong mai (ban hanh kem theo Quyet dinh so 2148/QD-TCHQ 31/12/2005 cua Tong cue trudng Tong cuc Hai quan) 25 Tong cuc Hai quan (2003), Quyet dinh 56/2003/QD-TCUQ 16/04/2003 quy dinh ve ho so hai quan, quy trinh thu tuc hai quan doi voi hang r •> > t hoa xuat khau, nhap khau theo hop dong mua ban 26 Tong cuc Hai quan ((951), Quyet dinh 1551/QD-TCQQ 59/52/2005 ve viec ban hanh quy trinh thu tuc hai quan doi voi hang hoa xuat 9 khau, nhap khau thuong mai 27 Tong cuc Hai quan (2006), Quyet dinh 874/QQ-TTCQ 55/05/2006 ve viec ban hanh quy trinh thu tuc hai quan doi voi hang hoa xuat khau, nhap khau thuong mai 28 Tong cuc Hai quan (1952), Q^ct dyth 1522/QB-TCHQ nagiy 59/52/2005 ve viec cap the uu tien thu tuc Cai quan cho doanh nghiep 29 PGS.TS Doan Thi Hong Van (2005), Quan tri rui ro va khung hoang, Nxb Thong Ke, Ha Noi Tieng Anh 30.Organnization of Regioonl Customs (2006), http://www.custoins.go.jp/zeikan/z-kikou e.htm 31 Organization of Customs aon Tariff Customs anf Tariff Bureau.htm 12OO6), filc://E:\Organization of r a •» r a Phu luc 1- So* qui trinh r thu tuc * hai quan doi voi mot lo hang hoa xuat nhap khau theo hap dong mua ban Theo quvet dinh so 56/2003/QD-BTC 16/3/2003 cua Bo truong Bo Tai chinh BUdC BUGC - - CHU HANG Cong chuc dang ky ter khai hai quan Lanh dao Chi cue Kiem tra ho so hai quan 2.Kiem tra khai bao cua chu hang Quyet dinh hinh thuc, ty le kiem tra 2.Giai quyet vudng mac phat sinh Nhap du lieu vao may va dang ky to khai 3.Xac nhan da lam thu tuc hai quan > Cong chuc kiem tra thuc te hang hoa va tinh thue Thu thue, le phi r ■ ► Kiem tra thuc te hang hoa > Kiem tra tinh thue Ke toan thue va phuc tap ho so Nhap du lieu vao may Hang mien kiem tra, khong co thue x •> r r Phu luc 2- So' tong quat qui trinh thu tuc hai quan doi voi hang hoa xuat khau, nhap khau thuong mai Theo Quyet dinh so 1951/QD-TCHQ 19/12/2005 cua Tong cuc truong Tong cuc Hai quan (Mui ten co gach durt quang la ho so can hru cac buac sau) PHU LUC 3: SO DO TONG QUAT QUY TRINH THU TQC HAI QUAN DOI V
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