Quản lý sau thông quan hàng hoá xuất nhập khẩu ở cục hải quan thành phố hà nội

TRUONG DAI HOC KINH TE QUOC DAN w, — UL« M I iL J_ it! ~«— i, PHAM THI NGOC ANH QUAN LY SAU THONG QUAN HANG HOA XUAT NHAP KHAU CUC HAI QUAN THANH PHO HA NOI ♦ LUAN VAN THAC SY KINH IE * • Ha Noi, Num 2009 Myc lvc Trang PHU BIA LUAN VAN MUC LUC DANH MUC CHU VIET TAT DANH MUC BANG DANH MUC CAC HINH TOM TAT LUAN VAN LCH MO DAU CHU'ONG 1: NHUNG VAN DE CHUNG VE QUAN LY SAU THONG QUAN 1.1 khAi quAt ve quAn ly sau thong quan 1.1.1 Khai niem 1.1.2 Str hinh va vai tro cua quan ly sau thong quan 1.1.3 Muc tieu va doi tuong cua quan ly sau thong quan 1.1.4 Cac tieu chuan quan ly sau thong quan 11 1.1.5 Co so phap ly cua quan ly sau thong quan 13 1.1.6 Quyen va nghTa vu 15 1.1.7 Cocautochuc 19 1.2 KIEM TRA PHUC TAP HO SO 20 1.2.1 Nguyen tic phuc tap ho so 20 1.2.2 Phuong phap kiem tra 20 1.2.3 Quy trinh phuc tap ho so hai quan 21 1.3 THU THAP, PHAN TICH VA QUAN LY THONG TIN 23 1.4 QUY TRJNH KIEM TRA SAU THONG QUAN 26 1.5 KINH NGHIEM QUAN LY SAU THONG QUAN CUA MOT SO NUQC VA BAl HOC DOI VC1I VIET NAM 35 1.5.1 Kinh nghiem cua mot so nude 35 1.5.2 Bai hoc doi vdi hoat dong QLSTQ tai Ha Noi 41 1.6 KINH NGHIEM QUAN LY SAU THONG QUAN CUA CAC CUC HAl QUAN TiNH, THANH PIlQ KHAC 43 1.6.1 Kinh nghiem quan ly sau thong quan cua Cue hai quan TP Ho Chi Minh 43 1.6.2 Kinh nghiem quan ly sau thong quan cua Cue hai quan Quang Ninh .44 1.6.3 Bai hoc doi vdi hoat dong QLSTQ tai Cue Hai quan TP Ha Noi 46 CHU'ONG 2: THUC TRANG HOAT DONG QUANLY SAU THONG QUAN DOI Vdi hAng ho a xu At nhAp khAu cue hAi quan thAnh hA noi 48 2.1 TONG QUAN VE HOAT DONG QUAN LY SAU THONG QUAN TAI CUC HAl QUAN TP HANQI 48 2.1.1 Gidi thieu ve Cue hai quan TP Ha Noi 48 2.1.2 He thong to chuc bo may quan ly sau thong quan cua Cue Hai quan TP Ha Noi 55 2.2 HE THONG CHINH SACH VA CAC QUY DINH CUA PHAP LUAT VE qu An ly sau thong quan 57 2.2.1 Giai doan trudc co Luat Hai quan 57 2.2.2 Giai doan tu co Luat Hai quan 2001-2004 58 2.2.3 Giai doan tu Luat Hai quan sua doi den 60 2.3 THUC TRANG QUAN LY SAU THONG QUAN TAI CLJC HAl QUAN TP HA NOI 65 2.3.1 Quy trinh quan ly sau thong quan tai Cue Hai quan Ha Noi 65 2.3.2 Ket qua hoat dong quan ly sau thong quan tai Cue HQHN 71 2.4 DANH GIA HOAT DONG QUAN LY SAU THONG QUAN TAI CUC HAI QUAN TP HA NOI 84 2.4.1 Nhung ket qua dat dune 84 2.4.2 Han ch£ .’ .89 2.4.3 Nguyen nhan 90 CHUONG 3: PHUONG HU'QnG VA GlAl PHAP NHAM HOAn THIEN HOAT DONG QUAN LY SAU THONG QUAN CUC HAI QUAN TP HA NOI 94 3.1 PHUONG HU’QNG HOAN THIEN HOAT DONG QUAN LY SAU THONG QUAN CUC HAI QUAN TP HA NOI 94 3.1.1 Nhung yeu cau phai hoan thien hoat dong quan ly sau thong quan a Cue Hai quan TP Ha Noi 94 3.1.2 Phuong hudng hoan thien hoat dong quan ly sau thong quan cua Cue Hai quan TP Ha Noi 95 3.2 GIAI PHAP HOAN THIEN CONG TAC QUAN LY SAU THONG QUAN 97 3.2.1 Ra soat hoan thien he thong phap luat ve quan ly sau thong quan 97 3.2.2 Hoan thien cong tac to chuc can bo quan ly sau thong quan 98 3.2.3 Xay dung he thong thu thap thong tin hieu qua phuc vu cho cong tac quan ly sau thong quan 99 3.2.4 Ung dung ky thuat quan ly rui ro phuc vu cho hoat dong quan ly sau thong quan 100 3.2.5 Tang curing su phoi hop, trao doi thong tin ve cong tac quan ly sau thong quan giua cac cor quan hai quan cac cap va cac cac cor quan quan ly khac 102 3.2.6 Nang cao trinh nghiep vu can bo quan ly sau thong quan 104 3.2.7 Nang cao nhan thuc ve quan ly sau thong quan 106 3.2.8 Nang cao hieu qua quan ly sau thong quan bang viec thuc hien tot cong tac phuc tap ho sor 107 3.2.9 Trien khai co hieu qua quy trinh QLSTQ doi vrii cac doanh nghiep tham gia thu tuc Hai quan dien tu 108 3.3 KIEN NGHI 109 3.3.1 Hoan thien he thong van ban phap quy ve cong tac QLSTQ 109 3.3.2 Bo sung nhan luc QLSTQ 110 3.3.3 Chinh sach doi voi nhan lire QLSTQ 110 3.3.4 Tang curing cong tac tuyen truyen ve QLSTQ 112 KET LUAN 113 TAI LIEU THAM KHAO 115 PHU LUC 118 DANH MIC II VIET TAT chlt STT VIET TAT ASEAN TIENG ANH NGHIa day du TIENG VIET Association of Southeast Asian Nations Asia-Pacific Economic Cooperation Bill of Lading Certificate of Origin Customs Intelligent System Japan International Cooperation Agency General Agreement on Tariffs and Trade Hiep hoi cac Quoc gia Dong Nam A Dien dan Kinh te Chau A Thai Binh Duong Van tai dudng bien Giay chung nhan xuat xu co so dur lieu tinh bao Hai quan Van phong hop tac qudc te Nhat Ban APEC B/L C/0 CIS JICA GATT 10 11 12 GTGT HQHN QLSTQ QLRR NACCS 13 14 NK PEAS 15 16 17 TCHQ TP TTHQDT Nhap khau He thong ho trp kiem tra sau thong quan Tong cue Hai quan Thanh Thu tuc hai quan dien tu 18 19 XK XNK Xuat khau Xuat nhap khau 20 WCO World Customs Organization To chuc hai quan the giai 21 WTO World Trade Organization Nippon Automatic Cargo Clearance System Post Entry Examination Assistant System Hiep dinh chung ve thue suat va thuong mai Gia tri gia tang Hai quan Thanh Ha Noi Quan ly sau thong quan Quan ly rui ro He thong thong quan tu dong To chuc thuong mai the gidi DANH MUC BANG STT Ten bang Trang Bang 2.1 Bang tong hop kim ngach XNK cua Cue Hai quan TP Ha Noi 50 Bang 2.2 Bang tOng hop ket qua kiem tra sau thong 55 quan (tu nam 2006 den nam 2008) Bang 2.3 Tong hop ket qua phuc tap ho so(tu nam 2006 den nam 2008) 71 Bang 2.4 Bang tong hop ket qua quan ly sau thong > z z quan ve ma so hang hoa (tu nam 2006 den nam 2008) 75 Bang 2.5 Bang tong hop ket qua quan ly sau thong Z 78 quan ve tri gia tinh thue (tu nam 2006 den nam 2008) Bang 2.6 Bang tong hop ket qua quan ly sau thong quan hang gia cong va san xuat xuat khau (tu nam 2006 den nam 2008) 80 Bang tong hop ket qua quan ly sau thong 83 , Bang 2.7 Z Z quan ve mot so mat cong tac khac (tu nam 2006 den nam 2008) Bang 2.8 Tong hop trinh cua can bo cong chuc lam cong tac quan ly sau thong quan 88 DANH MUC CAC HINH TEN HINH STT TRANG 1.1 Sa to chuc cua hai quan Nhat Ban 36 1.2 Sa thu thap thong tin va danh gia rui ro 37 1.3 Sa he thong ca sa du lieu cua hai quan Nhat 38 Ban 1.4 Sa kiem tra ben thu co lien quan den hoat dong thuong mai quoc te 40 TRUONG DAI HQC KINH TE QUOC DAN - PHAM THI NGOC ANH QUAN LY SAU THONG QUAN HANG HOA XUAT NHAP X _ •> X A - KHAU O CUC HAI QUAN THANH PHO HA NOI r r Chuyen nganh: Kinh te doi ngoai TOM TAT LUAN VAN THAC SY Ha Noi, Nam 2009 LOH MO DAU Tinh cap thiet cua de tai Trong diSu kien Viet Nam tra thanh vien cua WTO, nganh hai quan A A dang dung trudc yeu cau phai thong quan nhanh hang hoa Doi hoi nham giup doanh nghiep giam chi phi, thdi gian, nhan luc va nhat la nang cao kha nang canh tranh cua doanh nghiep Viet Nam tren thi trudng, ca d va ngoai nude Trong do, nhiem vu chong gian lan thuong mai va thu ngan sach cua nganh Hai quan cung duoc dat cang cao Ngoai ra, qua trinh thuong mai quoc te phat sinh nhieu thong tin, chung tu co nhung chung tu phat sinh sau thong quan De giai quyet cac mau thuan tren, nganh Hai quan phai ap dung cac ky thuat nghiep vu tien tien, su dung phuong phap kiem tra xac suat, diem tren co so phan tich, tong hop cac yeu to co lien quan den giao dich, chu chuyen hang hoa thuong mai, chinh la nghiep vu quan ly sau thong quan Quan ly sau thong quan la loai nghiep vu tien tien dua tren co so khoa hoc ve quan ly rui ro da duoc hai quan hau het cac nude vien cua WCO va WTO ap dung doi vdi hoat dong quan ly hai quan ve hang hoa xuat nhap khau Cung vdi su phat trien chung cua hoat dong quan ly sau thong quan tren ca nude, hoat dong quan ly sau thong quan tai Cue Hai quan Thanh Ha Noi da hinh va trien khai duoc nam Sau nam hoat dong, cong tac quan ly sau thong quan doi vdi hang hoa xuat nhap khau tai Cue Hai quan Thanh Ha Noi dap ung cang tot hon cac yeu cau cua hoi nhap kinh te quoc te va nhiem vu chong that thu cho ngan sach nha nude cung cac nhiem vu khac Tuy nhien, cong tac quan ly sau thong quan cua Cue HQHN gap phai nhung kho khan, thach thuc tren nhieu phuong dien nhu khung phap ly, t6 chuc bo may va nang luc cua can bo cung nhu nhung van de co lien quan khac Tren co sd nhan thuc tarn quan cua hoat dong quan ly sau thong quan va xuat phat tu nhung doi hoi thuc tien phai nang cao hieu qua hoat dong quan ly sau thong quan tai Cue hai quan TP Ha Noi, de tai: ” Quan ly sau thong quan hang hoa xuat nhap d Cue Hai quan Thanh Ha Noi” duoc chon de nghien cuu ii CHVONG1 NHUNG VAN DE CHUNG VE QUAN LY SAU THONG QUAN 1.1 KHAI QU AT VE QUAN LYSAU THONG QUAN 1.1.1 Khai niem Co nhieu each xay dung khai niem ve QLATQ va moi each xay dung khai niem thuong can cu vao mot goc nhat dinh Quan ly sau thong quan theo phuong thuc thong thuong duoc goi la kiem fra sau thong quan QLATQ la hoat dong kiem fra cua co quan hai quan thong qua viec kiem tra cac chung tu hai quan, chung tfr thuong mai, chung tfr k£ toan, ngan hang va cac du lieu lien quan nham tham dinh viec tuan thu phap luat frong qua uinh thong quan 1.1.2 Su hinh va vai tro cua quan ly sau thong quan 1.1.2.1 Qua trinh hinh Au hinh nghiep vu QLATQ bat dau tfr nhung nam 60 cua the ky XX Den nam 1999 sua doi, bo sung Cong uoc Kyoto thi nghiep vu QLATQ moi duoc WCO chinh thuc neu va dua vao chuong frinh hoat dong tai ph£n Phu Luc tong quat, Chuong VI, quy dinh ve hoat dong kiem toan sau thong quan va kiem tra he thong so sach cua doanh nghiep 1.1.2.2 Vai tro cua quan ly sau thong quan - Phat hien va phong ngua gian lan mot cach toan dien hon; - Dam bao tinh tuan thu phap luat ve hai quan - Tao thuan loi cho thuong mai quoc te - Bao dam ngan chan tinh trang that thu thue, giam chi phi quan ly ve hai quan - Tao quyen quan ly toan dien hon frong cac linh vuc cip phep, han ngach, pha gia 1.1.3 Muc tieu vv doi t u’onn cua qqan ly s au thonn qqaa 1.1.3.1 Muc tieu 108 ho sa, giup cho doanh nghiep theo doi dugc qua trinh luan chuyen ho so khai bao Hai quan cua minh qua cac buac xu ly tai cac khau nghiep vu, thong qua man hinh dien tu - Tap trung phan loai cac doi tuong quan ly nhu: + Tap trung danh gia, phan loai muc tuan thu phap luat doanh nghiep, danh gia, phan loai tinh hinh, mat hang xuat khau, mat hang nhap khau co rui ro cao + Tap trung kiem tra tri gia, dinh muc hang gia cong va san xuat - xuat khdu, ma so hang hoa, cac uu dai ve thue va xuat xu, xay dung chuong trinh hop tac khu vuc doanh nghiep - Tong hop, chuan hoa lai ma so cac mat hang thuong nhap khau cua tung loai doanh nghiep de phuc vu QLSTQ 3.2.9 Trien khai co hieu qua quy trinh QLSTQ doi voi cac doanh nghiep tham gia thu tuc Hai quan dien tir Viec trien khai thi diem thu tuc Hai quan dien tu thai gian qua da nhan dugc su quan tarn cua nhieu doanh nghiep, giam su tiep xuc giua doanh nghiep voi co quan Hai quan, giam phien ha, tieu cue Dong thai nang cao y thuc tuan thu phap luat cua doanh nghiep, khang dinh TTHQDT la yeu cau bat buoc boi canh Viet Nam la vien cua WTO Nganh Hai quan xac dinh TTHQDT se la quy trinh thu tuc chu yeu ap dung tuomg lai vdi muc tieu chung la ddn 2010 dua hoat dong quan ly sau thdng quan dat chuyen nghiep, chuyen sau, hoat dong co hieu qua, dam bao de nganh Hai quan cd the chuyen han phuong thuc kiem tra Hai quan tu tien kiem sang hau kiem va dap ung yeu cau cai each, phat trien, hien dai hoa nganh Hai quan Cue hai quan TP Ha Noi cung dang trien khai de thuc hien thu tuc thdng quan dien tu nam 2010 Theo do, cdng tac QLSTQ da ban hanh "Quy trinh QLSTQ ddi vai cac doanh nghiep tham gia thu tuc Hai quan dien tu" kem theo Quyet dinh sd 1699/QD - TCHQ 25/9/2007 Ngoai cac giai phap neu tren thi trien khai cd hieu qua quy trinh cung gop phan khong nhd viec nang cao hieu qua hoat dong QLSTQ Dd thuc hien 109 tot quy trinh QLSTQ doi vdi cac doanh nghiep tham gia thu tuc Hai quan dien tu can cac giai phap cu the nhu: - Trien khai ung dung cong nghe thong tin hoat dong Hai quan phai duoc tien hanh dong bo, tuong thich quy trinh thu tuc Hai quan dien tu QLSTQ, gan bo chat che voi qua trinh cai each va hien dai hoa cua Nganh - Cong tac dao tao boi duong kien thuc ve cong nghe tin hoc cho cac can bo cong chuc can chu trong, mot so luong Ion can bo da duoc dao tao tren cac day chuyen nghiep vu de quan ly va van hanh cac he thong tin hoc dam bao nam vung duoc he thong, su dung thao cac chuong trinh nghiep vu cong viec quy trinh QLSTQ - Dam bao cho he thong thong tin quan ly phuc vu chi dao, dieu hanh, trao doi thong tin thong suot, kip thdi tu Tong cue den cac Cue Hai quan tinh, Thanh va cac Chi cue Hai quan tren pham vi toan quoc./ 3.3 KIEN NGHI 3.3.1 Hoan thien he thong van ban phap quy ve cong tac QLSTQ Nganh Hai quan can xay dung Quy che phoi hop cu the doi vdi cac don vi chuc nang thuoc nganh hai quan viec cung cap thong tin va ho tro cong tac quan ly sau thong quan Ngoai cung can thuc hien tong ket cong tac thuc hien quydt dinh 1081/QD - BTC 06/04/2004 cua Bo Tai chinh quy dinh ve quy che phoi hop giua nganh Thue, Hai quan va Kho bac de thuc hien nhiem vu thu ngan sach Vi hien su phoi hop dang d the thong tin tinh, tuc la can yeu cau van de gi ve doanh nghiep cac don vi lam cong van yeu cau cung cap thdng tin Do vay, he thong thong tin nganh can duoc noi mang de duoc khai thac, tra cuu thdng tin thuong xuyen thi moi dap ung duoc yeu cau hien dai hoa hien Kien nghi Qudc hoi va Chinh phu xem xet sua ddi cac luat lien quan den linh vuc hai quan cho phu hop vdi xu the hoi nhap kinh td qudc te (luat thuong mai, luat dau tu, luat doanh nghiep, luat hinh su ) va cac van ban quy pham phap luat khac co lien quan den trach nhiem phoi hop cung cap thdng tin; ve xu ly cac trudng hop 110 truy thue tren 50 trieu (dieu 161 Bo luat Hinh str Viet Nam: Toi trdn thue) co nen hinh su hoa van de khong hay chi xu ly vi pham hanh chinh, vi neu khong co quy dinh cu the thi day la mot rao can anh huong true tiep den hoat dong Quan ly sau thong quan cua Hai quan Viet Nam; quy dinh cu the tham quyen xu ly cua Chi cue truong Kiem tra sau thong quan doi vdi cac doanh nghiep khong chap hanh ket luan ve quan ly sau thong quan De dam bao cho viec thuc thi quan ly sau thong quan co hieu qua, nhung ddi tuong sau phai bi xu phat theo Luat Hai quan hoac can ban hanh mot van ban co tinh phap quy nhu Nghi dinh Chinh phu hay Thong tu Bo Tai chinh quy dinh ve che tai xu phat cua Chi cue truong Kiem tra sau thong quan va tuong duong tro len ddi vdi cac truong hop, hanh vi vi pham sau: Quy dinh xu phat ddi vdi cac hanh vi khong tuan thu: Nhung doi tuong trdn tranh, tir choi hoac can tro quan ly sau thong quan; Ddi tuong khong luu tru va cung cap ho so qua trinh quan ly sau thong quan; Can bo Quan ly sau thong quan khong hoan nhiem vu, thuc hien sai chuc trach, tham quyen duqc giao; Can bo Quan ly sau thong quan khong giu bi mat thong tin ve ddi tuong kiem tra hoac ve phia co quan; Quy dinh ro thim quydn cua co quan Hai quan thu tuc tich thu tai san cua ngudi khai hai quan va chuyen tien mat de toan khoan thue khong dung ky han 3.3.2 Bo sung nhan luc QLSTQ De co the kiem soat duqc tinh hinh, chong that thu ngan sach, manh dan ap dung cac bien phap cai each thu tuc hai quan, luc luong quan ly sau thong quan cua Cue hai quan TP Ha Noi can khoang 60-70 can bo, cong chuc, tuc la khoang 10% bien che toan Cue Nguon can bo tang them chu yeu duqc didu chuydn tir khau thong quan sang va mot ty le nho duqc tuyen dung hang nam 3.3.3 Chinh sach doi vdi nhan luc QLSTQ De can bo lam cong tac QLSTQ yen tam cong tac, nen nghien euu de de nghi mot sd che chinh sach cho can bo quan ly sau thong quan nhu sau: * Xay dung che phu cap nghiep vu phu hop Ill Ngoai luong can mot khoan phu cap cho can bo quan ly sau thong quan Van de d day la chu truong chu khong phai la nguon tai chinh Hien tai, nganh hai quan dang thuc hien che khoan kinh phi nen Cue Hai quan TP Ha Noi co nguon chi hop phap cho viec ma khong can phai de nghi Nha nude bo sung ngan sach Thuc te thi mot so don vi da ap dung che phu cap cho can bo quan ly sau thong quan nhu Cue Hai quan TP Ho Chi Minh * Che khen thuemg, (rich thuemg thoa dang Trong dieu kien can bo quan ly sau thong quan chua that man ma, yen tarn voi cong viec, can thuc hien kip thai viec khen thuong cho can bo quan ly sau thong quan cd tich Ngoai hinh thuc khen thuong dinh ky, ddi vai luc luong hai quan can tang cudng hinh thuc khen thuong theo tich vu viec, co tich la khen thuong Mat khac, can cai tien cdng tac thi dua khen thuong, nhat la thu tuc xet duyet, de viec khen thuong dugc kip thai De Chi cue Kiem tra sau thdng quan cd kinh phi phuc vu hoat dong nghiep vu nhu kinh phi mua tin, trang trai chi phi kiem tra, chi thuong phoi hop kiem tra va dong vien them ve vat chat doi vdi cac ca nhan cd tich, de nghi cd che trich lai cho Chi cue Kiem tra sau thdng quan mot ty le nhat dinh tu nguon truy thu * Che luan chuyen can bo: Do dac thu cdng viec de hinh nen mdi quan he kha gan gui, sinh ne nang lam mat su vo tu khach quan giai quyet cdng viec cua doanh nghie, nganh Hai quan cd chu truong luan chuyen can bo dinh ky hoac theo yeu cau cdng viec Chu truong rat phu hop vdi trudng hop cac can bo hai quan lam thu tuc thdng quan hang hoa, hanh khach va phuong tien van tai d cua khau Nhung cd nhieu bat cap neu ap dung che luan chuyen doi vdi can bo quan ly sau thdng quan Mot mat, vi can bo quan ly sau thdng quan khong thuong xuyen tiep xue vdi doanh nghiep, kho phat sinh loai quan he tren Mat khac, can bo quan ly sau thdng quan ddi hoi chuyen mon sau, chuyen mon dd chi cd the cd dugc dugc dao tao ky, thuc hanh nhieu Neu cu luan chuyen thuong xuyen thi khong the cd dugc doi 112 ngu quan ly sau thong quan chuyen sau, chuyen nghiep Va tat yeu sinh tu tuong cho doi luan chuyen neu tren Vi vay, can co che luan chuyen rieng cho can bo quan ly sau thong quan theo huang chi luan chuyen noi bo luc luong 3.3.4 Tang cudng cong tac tuyen truyen ve QLSTQ Cue Hai quan TP Ha Noi phai chu dong xay dung ke hoach tuyen truyen tong the ca nam, trien khai cu the theo timg thang, quy, theo timg chuyen d£ Cong tac tuyen truyen cung duac to chuc duai nhieu hinh thuc khac nhu thuc hien phong su truyen hinh, chup anh; thuong xuyen cap nhat thong tin v£ hoat dong Quan ly sau thong quan tren trang website cua Cue Hai quan TP Ha Noi; phat hanh to roi v£ Luat quan ly thue nham tuyen truyen cho khong chi cac ca nhan, to chuc, doanh nghiep, ma ban than cac cong chuc cua nganh cung hieu duac ro hon de co su phan phoi mot each tot nhat giua Hai quan va doanh nghiep Xay dung mot so co so du lieu tong hop cua luat phap theo timg chu dS co lien quan den Hai quan, doanh nghiep cong bo cong khai de cac doanh nghiep, to chuc, ca nhan duac nam thong tin day du ve khuon kho phap ly ma ho phai tuan thu 113 KET LUAN Cung vai muc tieu phat trien chung cua toan Nganh Hai quan, Cue hai quan TP Ha Noi cung de muc tieu: Cai each, hien dai hoa, xay dung luc luong thuc hien tot cac muc tieu chung cua nganh, gan vai cac muc tieu phat trien kinh te viing Thu do, thiet thuc ky niem 1000 nam Thang Long - Ha Noi, gop phan phuc vu co hieu qua nhu cau hoat dong xuat khau, nhap khau, dau tu, du lich, phat trien tren dia ban Hai quan Ha Noi quan ly De thuc hien tot muc tieu tren cua toan Cue, luc luong QLSTQ cua Cue hai quan TP Ha Noi da khong ngung vuon len de thuc hien tot nhiem vu chong that thu thue XNK cho nha nuoc Trong dieu kien mai, la chuyen dan phuang thuc quan ly cua nganh Hai quan tu tien kiem sang hau kiem, luc luong QLSTQ cang can phai no luc han nua de dap ung duqc yeu cau cua cong viec Luan van “Quan ly sau thong quan hang hoa xuat nhap khau or Cue Hai quan TP Ha Noi” voi noi dung chinh duuc trinh bay ba chuong: - Chuong da giai quyet duqc cac van de cu ban mang tinh ly luan chung ve QLSTQ nhu cac khai niem ve QLSTQ, qua trinh hinh nghiep vu QLSTQ, vai tro va doi tuong cua QLSTQ hay cac cu su phap ly cua nghiep vu QLSTQ Ben canh do, luan van cung de cap den co cau to chuc cua co quan QLSTQ theo thong le quoc te va cua Hai quan Viet Nam Luan van cung da trinh bay ve cac van de lien quan den hoat dong kiem tra phuc tap ho so, mot khau cua hoat dong QLSTQ nhu nguyen tac phuc tap ho su, phuong phap kiem tra, quy trinh phuc tap ho su Van de thu thap, phan tich va quan ly thong tin mot tieu chuan de thuc hien QLSTQ mot each co hieu qua cung duqc phan tich luan van Quy trinh nghiep kiem tra sau thong quan theo quyet dinh 1383/QD-TCHQ 14/07/2009 cua Tong cue Hai quan cung duqc trinh bay cu the Tu nhung van de mang tinh ly luan tren, luan van da trinh bay mot so kinh nghiem thuc ti6n tir hoat dong Quan ly sau thong quan cua mot so nuoc tren the giui tir rut bai hoc cho hoat dong QLSTQ cua Viet Nam Phan ly luan la cu so cho viec danh gia, phan tich thuc trang va cac 114 giai phap kien nghi nang cao hieu qua hoat dong Quan ly sau thong quan cua Cue Hai quan TP Ha Noi duoc neu Chuong II va Chuong III tiep theo Chuong di sau vao phan tich thuc trang hoat dong QLSTQ doi voi hang hoa XNK d Cue Hai quan TP Ha Noi Luan van da giai thieu khai quat Cue Hai quan TP Ha Noi ve chuc nang, nhiem vu, to chuc bo may, ket qua cu the da dat dugc , dong thai gidi thieu ve he thdng to chuc bo may QLSTQ cua Cue He thdng chinh sach va cac quy dinh cua phap luat ve QLSTQ da dugc trinh bay khai quat vdi viec chia lam giai doan Qua dd lam ro dugc he thdng chinh sach va phap luat ve QLSTQ cang hoan thien va phu hgp vdi tinh hinh thuc td hoat dong QLSTQ Tu nhung van de khai quat tren, luan van da trinh bay ve thuc trang cdng tac QLSTQ tai Cue Hai quan TP Ha Noi theo tung mang cdng tac cua nghiep vu QLSTQ Tu dd danh gia hieu qua cdng tac QLSTQ Luan van da lam ro nhung cdng cua hoat dong QLSTQ tai Cue Hai quan TP Ha Noi nhu cdng tac chuyen mon dat hieu qua hon, md hinh hoat dong phu hgp hon, cdng tac phdi kdt hgp budc dau da dugc thuc hien tot ; cung nhu cac han che nhu nguyen tac quan ly rui ro chua dugc ap dung triet de, trinh cua can bo lam cdng tac QLSTQ chua dap ung dugc yeu cau cdng tac ;va chi nhung yeu td tac dong ca ve khach quan lan chu quan Chuang da dua phuong huong va giai phap hoan thien hoat dong QLSTQ d Cue Hai quan TP Ha Noi Luan van da neu nhung yeu cau can phai hoan thien hoat dong QLSTQ va phuong huong hoan thien hoat dong QLSTQ Tu dd, luan van da dua cac giai phap cu the nhu: soat va hoan thien he thdng phap luat ve QLSTQ; hoan thien cdng tac td chuc can bo QLSTQ, xay dung he thong thu thap thdng tin hieu qua phuc vu cho cdng tac QLSTQ; ung dung ky thuat quan ly rui ro phuc vu cho hoat dong QLSTQ Tu cac giai phap tren, luan van da dua cac kien nghi cu the ve hoan thien he thdng van ban phap quy ve cdng tac QLSTQ; bd sung them nguon nhan luc cho cdng tac QLSTQ; ve chinh sach ddi vdi can bo QLSTQ hay ve viec tang cudng cdng tac tuyen truyen ve QLSTQ 115 TAI LIEU THAM KHAO Thien An (2008), “Mot so van de ly luan ve rui ro va ho so quan ly rui ro hoat dong nghiep vu hai quan”, Nghien cuu hai quan, (11/2008), tr 22 -23 Vu Ngoc Anh (2008), “Nhung van de dat cho cong tac kiem soat hai quan, chong buon lau, gian lan thuong mai de dap ung nhu cau hoi nhap kinh td qudc td”, Nghien cuu Hai quan, (4/2008), tr.10 Ban doanh nghiep vtra va nho (2008), Cai each thu tuc xuat nhap khau, huang dan cho ddi tuong thuc thi, Ngan hang The gidi, Ha Noi Huynh Thanh Binh (2009), “Mot vai suy nghi ve nguon nhan luc nganh hai quan”, Nghien cuu Hai quan, (5/2009), tr Hoang Viet Cudng (2006), Hoan thien kiem tra sau thdng quan d nude ta giai doan hien nay, Luan van thac sy kinh te, Tdng cue Hai quan, Ha Noi Chi cue Kiem tra sau thdng quan - Cue Hai quan TP Ha Noi (2006), Bao cao ket qua cong tac kiem tra sau thdng quan nam 2006 va phuong hudng nhiem vu nam 2007, Ha Noi Chi cue Kiem tra sau thdng quan - Cue Hai quan TP Ha Noi (2007), Bao cao ket qua cong tac kiem tra sau thdng quan nam 2007 vaphuong hudng nhiem vu nam 2008, Ha Noi Chi cue Kiem tra sau thdng quan - Cue Hai quan TP Ha Noi (2008), Bao cao r ’ ket qua cong tac kiem tra sau thdng quan nam 2008 va phuong hudng nhiem vu nam 2009, Ha Noi Cue Hai quan TP Ha Noi (2007), Bao cao tdng ket cong tac nam 2007, Ha Noi 10 Cue Hai quan TP Ha Noi (2008), Bao cao tdng ket cong tac nam 2008, Ha Noi 11 Lam Giang (2008), “Hien dai hoa HQ Ha Noi - Phan dau 90% td khai hang hoa XNK thuc hien thdng quan dien tu”, Nghien cuu Hai quan (5/2008), trang - 116 12 Mai The Huyen (2006), Ca sa ly luan thuc tien, noi dung va tac nghiep cu the nghiep vu kiem tra sau thong quan nganh Hai quan, De tai nghien cuu khoa hoc cap nganh, Tong cuc Hai quan, Ha Noi 13 Pham Ngoc Huu (2008), “Mot so thu doan gian lan qua trinh XK san pham gia cong - xuat SXXK”, Nghien cuu hai quan, (4/2008), tr 14 Pham Ngoc Hou (2008), “Nhan biet va kiem tra van don hang XK”, Nghien cuu hai quan (7/2008), tr 7-8 15 Pham Thanh Hien (2008), “Nhan biet dinh muc nguyen lieu loai hinh gia cong san xuat xuat khau”, Nghien cuu hai quan, (9/2008), fr 19 16 Le Thi Hang Ngan (2009), “Sau hai nam gia nhap WTO: thoi co dan xen hieu ung”, Nghien cuu hai quan, (5/2009), tr 20 17 Anh Phuong (2008), “Gia cong, SXXK hang det may, da giay va tang cudng su quan ly hang gia cong cua Hai quan”, Nghien cuu Hai quan (4/2008), tr 19-21 18 Nguyen Viet Tudng (2007), “Kiem tra sau thong quan nhung van de can ban”, (7/2007), fr 13 - 14 19 Nguyen Viet Tudng (2007), “Van dung phuong phap kiem toan de kiem tra sau thong quan hang ton kho tai doanh nghiep”, Nghien cuu hai quan, (9/2007), tr 17 20 Dinh Ngoc Thanh (2007), “Cong tac kiem tra gia tinh thue: van nhieu vuong mac”, Tap chi Nghien cuu hai quan, (7/2007), tr 15 21 To chuc Hai quan The gioi (2003), Cong udc KYOTO sua doi 2003, Ha Noi 22 Tong cuc Hai quan (2007), De an tang cudng cong tac Kiem tra sau thong quan,, Ha Noi 23 Website: http//www.customs.gov.vn 24 Website: http//www.mof.gov.vn 25 Website: http://www.wcoomd.org 26 Website: http://www.haiquan.hochiminhcity.gov.vn 27 Website: http://www.dncustoms.gov.vn 28 Website: http://www.taichinhdientu.vn/ 117 29 Website: htttp://www.hanoicustoms.gov.vn Tai lieu tieng Anh 30 ASEAN PCA Manual (2004) 31 WCO (2000), Guidelines to the general Annex of the Kyoto Convention (Revised) 118 PHV LUC PHU LUC 1: He thong cac van ban quy pham phap luat cd lien quan den Quan ly sau thdng quan Luat Hai quan so 29/QH/QH10 cua Qudc hoi Luat sua ddi, bo sung mot sd dieu Luat Hai quan so 42/2005/QH11 cua Qudc Hoi Luat Quan ly thue sd 78/2006/QH11 29/11/2006 cua Qudc hoi Nghi dinh 154/2005/ND-CP 15/12/2005 cua Chinh phu Nghi dinh 102/2001/ND-CP 31/12/2001 cua Chinh phu quy dinh chi tiet ve kiem tra sau thdng quan ddi voi hang hoa XK, NK Thdng tu 114/2005/TT-BTC 15/12/2005 cua Bo Tai chinh hudng dan ve kiem tra sau thdng quan ddi voi hang hoa xuat khau, nhap khdu Thdng tu lien tich 01/2006/TTLT-BTC-NHNN 04/01/2006 cua Bo Tai chinh va Ngan hang Nha nude ve viec hudng dan trao doi, cung cap thdng tin giua co quan thue vdi ngan hang va td chuc tin dung Thdng tu 116/2008/TT-BTC 04/12/2008 cua Bo Tai chinh hudng dan thu tuc hai quan ddi vdi hang hoa gia cong vdi thuong nhan nude ngoai Thdng tu 79/2009/TT-BTC 20/04/2009 cua Bo Tai chinh hudng dan ve thu tuc hai quan; kiem tra, giam sat hai quan; thue XK, thue NK va quan ly thue ddi vdi hang hoa XK, NK 10 Quyet dinh 621/QD-TCHQ 29/03/2006 cua Tdng cue trudng Tdng cue Hai quan ban hanh Quy trinh phuc tap hd sor hai quan va quy trinh kiem tra sau thdng quan ddi vdi hang hoa xuat khau, nhap khau 11 Quyet dinh 1383/QD-TCHQ 14/07/2009 cua Tdng cue Hai quan ve viec ban hanh Quy trinh nghiep vu kiem tra sau thdng quan, tra thue doi vdi hang hoa XK, NK 119 12 Quyet dinh 33/2006/QD-BTC 06/06/2006 cua Bo truong Bo tai chinh ve chuc nang, nhiem vu, quyen han, co cau to chuc cua Cuc kiem tra sau thong quan thuoc Tong cuc Hai quan 13 Quyet dinh 56/2007/QD-BTC cua Bo Tai chinh ve viec sua doi, bo sung Quyet dinh so 33/2006/QD-BTC 06/6/2006 cua Bo truong Bo Tai chinh quy dinh chuc nang, nhiem vu, quyen han va co cau to chuc cua Cuc Kiem tra sau thong quan thuoc Tong cuc Hai quan 14 Quyet dinh 34/2006/QD-BTC 06/06/2006 cua Bo truong Bo tai chinh ve viec lap Chi cuc kiem tra sau thong quan thuoc Cuc hai quan tinh, lien tinh, TP 15 Quyet dinh 1092/QD-TCHQ 26/06/2006 cua Tong cuc truong Tong cuc Hai quan ve quy dinh chuc nang, nhiem vu, quyen han, co cau to chuc va moi quan he cua Chi cuc kiem Ua sau thong quan truc thuoc Cuc hai quan tinh, lien tinh, TP 16 Cong van so 039/KTSTQ-KHTH 07/04/2006 cua Cuc kiem tra sau thong quan huong dan Quy trinh phuc tap ho so hai quan, quy trinh kiem tra sau thong quan va che bao cao 17 Chi thi 800/CT-TCHQ 01/03/2006 cua Tong cuc truong Tong cuc Hai quan ve viec tang cudng cong tac kiem tra sau thong quan doi voi hang hoa xuat khau, nhap khau 18 Quyet dinh 959/QD-HQHN-TCCB 05/07/2006 cua Cuc Hai quan TP Ha noi ve viec trien khai Chi cuc Kiem tra sau thong quan truc thuoc Cuc Hai quan TP Ha Noi 19 Quyet dinh 976/QD-HQHN-TCCB 31/07/2006 cua Cuc Hai quan TP Ha noi ve viec ban hanh Quy dinh chuc nang, nhiem vu, quyen han, co cau to chuc va moi quan he cong tac cua cac Doi cong tac thuoc Chi cuc Kiem tra sau thong quan thuoc Cuc Hai quan TP Ha Noi 120 20 QuySt dinh 1778/QD-HQHN-KTSTQ 09/08/2007 cua Cue Hai quan TP Ha noi ve viec ban hanh Quy che phoi hop cong tac ki£m tra sau thong quan va Thanh tra thue PHU LUC MO HINH TO CHUC CHI CUC KIEM TRA SAU THONG QUAN (Thurc hien theo Quyet dinh so 34/QD - BTC 06/6/2006) KSt thuc KTSTQ, cap nhat vao he thdng thong tin cua chi cue va Cue de danh gid DN tuan thu hay khong tuan thu PHI LVC QUY TRINH NGHIEP VV KIEM TRA SAU THONG QUAN VA KIEM TRA THUE (Theo quy&t dinh so 1383/QD - TCHQ 14/07/2009 cua Tdng cue Hai quan)