Triển khai thực hiện chính sách thuế nhập khẩu hàng hóa tại cục hải quan thành phố hà nội

8836 LV ThS DHKTQD ; MOW* / v ’’ sSfilii;:;- r JaWv s»*# ■subw.; >tfW:,W Wu; ‘z W*( ;IM ,W ■' ;U«V _ ■ HI | •Z w W, z W ? * X3’- AW-' ( rdss \ fj3SWi ?WT< ■ w' ;Z W r i ‘■■■' •-■ > - • w ywito •' - TRUING DAI HOC KINH TE QUOC DAN —'zs.GQl^'— DAI HOC K TT THONG TIN THU VIEN PHONG IAj AN AN • TV LIEL NGUYEN THI MAI LINH TRlEN KHAITHUC HIEN CHINH SACH THUE • • NHAP KHAU HANG HOA TAI CUC HAI QUAN THANH PHO HA NOI CHUYEN NGANH: QUAN TRI KINH DOANH QUOC TE LUAN VAN THAC SY KINH DOANH VA QUAN LY NGUOI IHONG DAN KHOA HOC PGS.TS Nguyen Thi Huong WO HA NOI - 2013 LOH CAM DOAN N Toi cam doan rang, luan van Thac sy quan tri kinh doanh chuyen nganh ' • r r r r x Quan tri kinh doanh quoc te thuoc Vien Thuong mai va Kinh te quoc te vdi de tai “Trien khai thuc hien chinh sach thue nhap khau hang hoa tai Cue Hai r ‘ quan Thanh Ha Noi” la cong trinh nghien cuu cua rieng toi r a •w Nhung so lieu su dung dupe chi ro nguon trich dan danh muc tai lieu tham khao Ket qua nghien cuu luan van la trung thuc va chua rr r dupe cong bo bat ky cong trinh nghien cuu nao tu trudc den Tac gia luan van Nguyen Thi Mai Linh LOI CAM 0N Toi xin dupe bay to long biet on sau sac doi voi PGS.TS Nguyen Thi Huong, ngubi da nhiet tinh chi bao va hudng dan toi suot qua trinh hoc tap va thuc hien Luan van Ngoai ra, toi cung xin gui lbi cam on den cac thay cd giao vien Thuong mai va Kinh te quoc te da tao dieu kien thuan lpi nhat de toi hoan luan van thac sy cua minh Toi cung xin cam on cac thay co giao hoi dong da chia se va dong gop nhung y kien thiet thuc de luan van tung buoc dupe hoan thien hon r Toi cung xin gui loi cam on den ban lanh dao va cac anh chi Cue r Hai quan Thanh Ha Noi da nhiet tinh cung cap thong tin de toi hoan r i dupe ban luan van Tran Tac gia luan van Nguyen Thi Mai Linh MUC LUC • • LCH CAM DOAN LOI CAM ON MUC LUC DANH MUC CAC TlT VIET TAT DANH MUC BANG, HINH, PHU LUC TOM TAT LUAN VAN MO DAU CHlTONG CO SO LY LUAN VE TRIEN KHAI THUC HIEN CHINH SACH THUE NHAP KHAU HANG HOA VA TAM QUAN TRONG CUA VIEC TRIEN KHAI THUC HIEN CHINH SACH THUE NHAP KHAU HANG HOA CUA NGANH HAI QUAN 1.1 Chinh sach thue nhap khau 1.1.1 Khai niem va ban chat cua chinh sach thue nhap khau 1.1.2 Chuc nang cua chinh sach thue nhap khau 1.1.3 Noi dung cua chinh sach thue nhap khau 10 1.2 Trien khai thyc hien chinh sach thue nhap khau hang hoa 15 1.2.1 Cap nhat cac quy dinh moi ve thue nhap khau hang hoa 15 1.2.2 Tuyen truyen, tu van ho trq ngudi nop thue nhap khau tuan thu quy dinh phap luat thue 15 1.2.3 Dir toan thue nhap khau ky ke hoach 15 1.2.4 Td chuc thu thue nhap khau hang hoa 16 1.2.5 Kiem tra, tra thue nhap khau 20 1.2.6 Tong ket, danh gia cong tac trien khai thue hien chinh sach thue nhap khau hang hoa 21 1.3 Cac nhan to anh huong den trien khai thyc hien chinh sach thue nhap r khau hang hoa cua Cue Hai quan cac tinh Thanh Pho true thuoc Trung u-oug 21 1.3.1 Cac nhan to ben anh huong den trien khai thue hien chinh sach thue nhap khau hang hoa 22 1.3.2 Cac nhan td ben ngoai anh huong den trien khai thue hien chinh sach thue nhap khau hang hoa 24 CHlTONG THlTC TRANG TRIEN KHAI THUC HIEN CHINH SACH • • • • THUE NHAP KHAU HANG HOA TAI CUC HAI QUAN THANH PHO HA NOI GIAI DOAN 2008 - 2012 25 2.1 Gidi thieu khai quat ve chirc nang, nhieni vu trien khai thyc hien chinh sach thue nhap khau hang hoa cua Cue Hai quan TP Ha Noi 26 2.1.1 Lich sir hinh va phat trien cua Cue Hai quan Thanh Ha Noi 26 2.1.2 Chuc nang, nhiem vu cua Cue Hai quan Thanh Ha Noi 27 2.1.3 Co so phap ly cua viec trien khai thuc hien chinh sach thue nhap khau hang hoa doi voi nganh hai quan 28 2.2 Phan tich cac nhan to giai doan 2008 - 2012 co anh hirong den viec trien khai thyc hien chinh sach thue nhap khau hang hoa cua Cue Hai quan Thanh Pho Ha Noi 30 2.2.1 Cac nhan td ben Cue Hai quan Thanh Pho Ha Noi giai doan 2008 - 2012 31 2.2.2 Cac nhan to ben ngoai Cue Hai quan Thanh Pho HaNoi giai doan 2008-2012 39 2.3 Thye trang trien khai thyc hien chinh sach thue nhap khau hang hoa tai Cue Hai quan Thanh Ha Noi giai doan 2008 - 2012 41 2.3.1 Cap nhat cac quy dinh mdi ve thue nhap khau hang hoa giai doan 2008 2012 41 2.3.2 Tuyen truyen, tu van, ho trq nguoi nop thue nhap khau tuan thu quy dinh phap luat thue 42 2.3.3 Du toan thue nhap khau ky ke hoach 45 2.3.4 To chuc thu thue nhap khau hang hoa 46 2.3.5 Kiem tra, tra thue nhap khau 51 2.3.6 Tong ket danh gia tinh hinh trien khai thuc hien chinh sach thue nhap khau 58 2.4 Danh gia thyc trang trien khai thyc hien chinh sach thue nhap khau hang hoa tai Cue Hai quan Thanh Ha Noi giai doan 2008 - 2012 59 2.4.1 Nhung uu diem cong tac trien khai thuc hien chinh sach thue nhap khau hang hoa tai Cue Hai quan TP Ha Noi giai doan 2008 - 2012 59 2.4.2 Nhung ton tai cong tac trien khai thuc hien chinh sach thue nhap khau hang hoa tai Cue Hai quan TP Ha Noi giai doan 2008 - 2012 60 2.4.3 Nguyen nhan cua cac ton tai cong tac trien khai thuc hien chinh sach thue nhap khau hang hoa tai Cue Hai quan TP Ha Noi giai doan 2008 - 2012 63 CHLONG QUAN DIEM, DINH HLONG VA GIAI PHAP NHAM HOAN THIEN TRIEN KHAI THUC HIEN CHINH SACH THUE NHAP KHAU HANG HOA TAI CUC HAI QUAN THANH PHO HA NOI DEN NAM 202066 3.1 Quan diem ve trien khai thyc hien chinh sach thue nhap khau hang hoa tai Cue Hai quan Thanh Ha Noi den nam 2020 •? 66 r •> 3.2 Dinh hirdng trien khai thyc hien chinh sach thue nhap khau hang hoa tai Cue Hai quan Thanh Ha Noi den nam 2020 70 3.3 Mot so giai phap tang cirdug trien khai thyc hien chinh sach thue nhap khau hang hoa tai Cue Hai quan Thanh Ha Noi den nam 2020 73 3.3.1 Xay dung cong thong tin dien tu hien dai de phat huy hieu qua cong tac cap nhat cac quy dinh mdi ve thue nhap khau hang hoa 73 3.3.2 Tang ctrong cong tac tuyen truyen, huong dan phap luat va ho trq ngudi khai hai quan viec ke khai thue, nop thue 74 3.3.3 Tang ctrong hoat dong tra, kiem tra dinh ky viec chap hanh chinh sach thue xuat khau, thue nhap khau 76 3.3.4 Xay dimg doi ngu can bo, cong chuc hai quan dap ung yeu cau trien khai thue hien chinh sach thue nhap khau dieu kien mdi 77 3.3.5 Xay dung co so vat chat hien dai, ung dung cong nghe thong tin moi hoat dong trien khai thue hien chinh sach thue nhap khau 79 3.3.6 Hoan thien he thong co so du lieu ve tri gia tinh thue 80 3.3.7 Thay doi quan diem, tu cu ve viec thu thue, de thue trd mot dich vu nha nude cung cap cho ngudi dan 80 3.4 Mot so kien nghi nham tang cudng trien khai thyc hien chinh sach thue nhap khau hang hoa tai Cue Hai quan Thanh Ha Noi den nam 2020 82 3.4.1 Kien nghi vdi Chinh Phu 82 3.4.2 Kien nghi vdi Bo Tai Chinh va Tong cue Hai quan 84 KET LUAN 85 DANH MUC TAI LIEU THAM KHAO • • 87 Phu luc 89 DANH MUC CAC TU VIET TAT I - Danh muc cac tir Tieng Anh viet tat r STT Nghia tieng Anh Tir viet tat Nghia tieng Viet Association of Southeast Hiep hoi cac Quoc gia Dong Asian Nations Nam A Asia-Pacific Economic Dien dan Hop tac Kinh te Cooperation chau A - Thai Binh Duong Value added tax Thue gia tri gia tang ASEAN APEC VAT WTO The World Trade To chuc Thuong mai The gidi Organization II- Danh muc cac tir Tieng Viet viet tat STT Tir viet tat Giai thich CNTT Cong nghe thong tin CP Co phan DN Doanh nghiep DTNT Doi tupng nop thue KTTT Kiem tra thu thue NSNN Ngan sach Nha nude TP Thanh XNK Xuat nhap khau DANH MUC BANG, HINH, PHU LUC I - BANG Bang 2.1: Cd sd phap ly cua viec trien khai thue hien chinh sach thue nhap khau hang hoa doi vdi nganh hai quan 29 Bang 2.2 Thue trang trinh hoc van can bo cong chuc Hai quan TP Ha Noi 31 Bang 2.3: Quy mo va co cau can bo Cue Hai quan TP Ha Noi 33 Bang 2.4 So luong can bo quy hoach giai doan 2008 - 2012 .34 Bang 2.5: Thong ke co cau gidi tinh, tudi giai doan 2008 - 2012 35 Bang 2.6: May moc, thiet bi duoc trang bi tai Cue Hai quan TP Ha Noi giai doan 2008 - 2012 38 Bang 2.7: Bang thong ke so luot tung hinh thue tuyen truyen, bien Chinh sach thue nam 2008-2012 43 Bang 2.8: Bang doi chieu so thu thue nhap khau tai Cue Hai quan TP Ha Noi so vdi ke hoach qua cac nam 2008 - 2012 45 Bang 2.9: Cac bo phan quan ly khai thue nhap khau tai Cue Hai quan Ha Noi giai doan 2008 -2012 47 Bang 2.10: Danh sach doanh nghiep cd tich viec nop thue nam 2012.50 Bang 2.11: Ket qua xu ly vi pham tai Cue Hai quan TP Ha Noi cac nam 2008 - 2012 52 Bang 2.12: So thue dieu chinh tang qua tham van cua Cue hai quan TP Ha Noi 55 Bang 2.13: So td khai chap nhan va bac bo tri gia khai bao sau tham van 56 II - HINH Hinh 2.1: So lirat ma lap tap huan va dao tao can bo cua Cue Hai quan Thanh Pho Ha Noi giai doan 2008 - 2012 32 Hinh 2.2 Co cau gidi tinh Cue Hai quan TP Ha noi 36 Hinh 2.3: So luang can bo bi dua vi khong du tieu chuan tai Cue Hai quan TP Ha Noi giai doan 2008 - 2012 37 Hinh 2.4: So lan tra loi thu dien tu ve chinh sach thue nhap khau giai doan 2008 - 2012 cua Cue Hai quan TP Ha Noi 44 Hinh 2.5: So luang ho sa chuyen sang luc luang kiem tra sau thong quan duac xu ly III PHU • LUC • Phu luc 1: Chi tiet nhung thay doi cua bieu thue XNK 2012 89 Phu luc 2: Cac thay doi ve thue nhap khau hang hoa giai doan 2008 -2012 93 Phu luc 3: Danh muc thue suat thue xuat khau doi vdi mot so mat hang bieu thue xuat khau 97 Phu luc 4: Danh muc thue suat thue nhap khau uu dai doi vdi mot so mat hang bieu thue nhap khau uu dai 99 Phu luc 5: Mau ta khai nhap khau hang hoa 104 Phu luc 6: Mau thong tin quan ly thue tai Phong kiem tra sau thong quan - Cue Hai quan Ha Noi 106 Phu luc 7: Cong van an han thue cua Cue Hai quan TP Ha Noi cho Cong ty CP Quoc te Phong phu 107 Phu luc 8: Cong van thong bao ve viec tien chain nop thue doi vdi hang hoa nhap khau cua Cue Hai quan TP Ha Noi 108 Phu luc 9: Bao cao tinh hinh cong tac nam 2012 va phuang hudng nhiem vu nam 2013 109 cyc thahh PHO I* Phu luc T GIU VA XU‘ LY VI PHAM NAM 2012 (Kem ket cdng tac nam 2012 cua Cue Hai quan TP.Ha Npi) k£t quA bAt Gitr Ket qua So vu So vdi cung ky nAm trudc Buon ju, van chuyen trai phep hang hoa qua bien gidi Ma Vi pham hinh chinh Vi phym ve so huu tri tu?, hang giA Vi phym khAc 227 + 173 vy 902 0 -9 vu -+2 vy 1136 KET QUA XU’ LY VI PHAM So vu Tong cyng Xu ly hinh chinh 666 Phat canh cdo Phyt tien Tong so tien nyp ngan sach Xir ly hinh sy Hai quan quyet dinh khai to Chuyen ca quan khac de nghj khai to Loai tang vat So vy 0 TANG VAT VI PHAM CHU YtU So luyng Sung hai Ngoai t? Sung hai chira hoan chinh Nhap khau trai phep chat ma Simg te giao 99 khAu 81.700 USD, 12.900 SGD 50 by nong, 49 b$ hai, 22 bAng sung, 03 binh xjthai cay, 01 did cui dien, 02 hyp dyn 21 khuc - 01 vy 4-165 vy So tien 4.463.255.000 4.463.255.000 Trj gia tang vyt 0 Trj gia (VND) Phu ly vt H6 SO RUI RO, Hd SO DOANH NGHIEP ki£m tra thu’c t£ hAng hoa truyen tu van, ho tro ngudi nop thue, xay dung ke hoach thu thue, to chuc thu thue v.v den tong ket danh gia trien khai thuc hien chinh sach thue nhap •> Z Z khau hang hoa Luan van cung chi he thong cac nhan to ben va ben z z ngoai Cuc Hai quan Thanh co anh hudng den trien khai thuc hien chinh sach thue nhap khau va coi day nhu co sd luan cua de tai nghien cuu Bang he thong so lieu can thiet giai doan 2008-2012, luan van da Z ' - cho thay thuc trang trien khai thuc hien chinh sach thue nhap khau hang hoa tai Cuc Hai quan Thanh Ha Noi Tren co sd neu ro chuc nang, nhiem vu thuc hien chinh sach thu thue nhap khau hang hoa cua Cuc Hai quan TP Ha Noi, va / Z /A he thong cac nhan to co anh hudng den trien khai thuc hien chinh sach thu thue, e Z luan van da di sau phan tich toan bo noi dung chu yeu quy trinh trien Z khai thuc hien chinh sach thue nhap khau hang hoa Toi hoan toan dong tinh, nhat tri vdi tac gia luan van ve cong uu diem va dac biet la ton tai han che cung nhung nguyen nhan khach quan, chu f AZ quan cua nhung ton tai han che duoc luan van khai quat tu trang 59 den 65 Day co the coi la co sd thuc tien cho nhung giai phap kien nghi d chuong Tu quan diem va dinh hudng ve trien khai thuc hien chinh sach thue nhap khau hang hoa cua Cuc Hai quan TP Ha Noi den 2020, luan van da dua duoc nhieu giai phap thiet thuc nham tang cudng hon nua cong tac trien khai thuc Z ' hien chinh sach thue nhap khau hang hoa tai Cuc Hai quan giai doan den 2020 Nhung giai phap tu xay dung cong thong tin dien tu hien dai, tang cudng tuyen truyen, hudng dan phap luan vdi ngudi nop thue, xay dung doi ngu can bo hai quan, co sd vat chat phuc vu thu thue v.v vua co co sd ly luan va thuc tien II Ve hinh thii’c cua ban luan van Z Z A Z A Luan van duoc ket cau theo kieu truyen thon g, bao gom chuong; chuong trinh bay co sd ly luan ve trien khai thuc hien chinh sach thue nhap khau hang hoa va tam quan cua viec trien khai thuc hien chinh sach thue nhap khau hang hoa cua nganh Hai quan tu trang den trang 24; chuong trinh bay thuc trang trien khai thuc hien chinh sach thue nhap khau hang hoa tai Cuc Hai quan TP Ha Noi giai doan 2008 - 2010 tu trang 25 den 65; chuong trinh A •> bay quan diem, dinh hudng va giai phap nham hoan thien trien khai thuc hien chinh sach thue nhap khau hang hoa tai Cue Hai quan TP Ha Noi den nam 2020 r r •> r \ tu trang 66 den trang 86 Nhin chung ket cau luan van nhu vay da co the truyen A A tai duoc nhung noi dung can nghien cuu cua de tai Sd lieu dupe thdng ke kha day du, cd he thdng va co nguon trich dan ro rang Cac phuong phap nghien cuu su dung de tai la phu hop va dap ung dupe yeu cau dat cua de tai luan van Cach hanh van de hieu, hinh ve, bieu bang trinh bay ro rang, co nguon trich dan day du III Ve trao doi vdi tac gia luan van - Trong chuong can dam net hon nua chinh sach thue nhap khau hang hda, dac diem cua chinh sach thay cho noi ve thue nhap khau - Phan tich sau hon nua cac noi dung cua trien khai thuc hien chinh sach r A thue nhap khau hang hda vi day la noi dung chinh cua de tai - Trang 24, muc 1.3.2 sua lai la nhung nhan td ben ngoai anh hudng tdi cdng tac trien khai thuc hien chinh sach thue nhap khau hang hda Trong sd x r r r nhung nhan td ben ngoai can phai dac biet neu ro nhan td, khoi luong hang hda / t r a r xuat nhap khau hang nam, dac biet khoi luong nhap khau co cau hang hda nhap khau vdi muc thue khac - Chuong co the dua them bai hpc kinh nghiem ve trien khai thuc hien r r r chinh sach thue cua mot sd Cue Hai quan cua nhung phd ldn ca nude - Trang 33 bieu 2.3 sua lai la quy md va co cau can bo Cue Hai quan TP Ha Noi - Trang 40 nen thay muc su phat trien san xuat xa hoi (muc viet so sai) a r r t r bang viec khoi luong nhap khau qua Hai quan Ha Noi co lien quan den thue - Trang 45 bang 2.8, dong cuoi cung sua lai la thuc hien so vdi du toan - Trang 52 bang 2.11 thdng nhat each dung dau cham, phay sau sd - Trang 59 chu y each dien giai - Chuong phan phuong hudng can co su du bao khdi luong nhap khau hang hda qua Cue Hai quan TP Ha Noi - Trang 76 muc 3.3.3 nen tap trung tra kiem tra vai chinh sach thue nhap khau A rw A - Trang 86 bo lai cam on vai giao vien hudng dan, dua len phan dau luan van - Cac tac gia da tong quan de tai nghien cuu dua vao danh muc tai lieu tham khao IV Ket luan chung A A Luan van ve de tai: “Trien khai thuc hien chinh sach thue nhap khau hang hda tai Cue Hdi quan Thdnh phd Hd Ndi” la mot cong trinh khoa hoc A doc lap, cd noi dung phong phu, dap ung duac cac yeu cau cua mot luan van r ~ A thac sy kinh te, cao hoc vien Nguyen Thi Mai Linh xung dang nhan bang thac sy Hd Noi, ngdy thdng 01 nam 2014 Ngiroi nhan xet PGS.TS Nguyen Van Tuan BQ GIAO DUC VA DAO TAO CONG HOA XA HOI CHU NGHIA VIET NAM TRUONG DAI HOC KINH TE QUOC DAN Hoi Dong cham luan van thac si Doc lap - Tu do- Hanh phuc _ Hd Noi, 25 > Kinh giii: thdng 12 nd 2013 r Hoi dong cham luan van thac sy Truong Dai hoc kinh te Quoc dan Y KIEN PHAN BIEN LUAN VAN THAC SY KINH TE • • TEN DE TAI; Trien khai thuc hien Chinh Sach thue nhap khau r hang hda tai cue Hai quan phd Ha Noi; THUQC CHUYEN NGANH: Quan tri kinh doanh quoc te; MA SO: TEN HOC VIEN NGU'Ol NHAN XET: Nguen Thi Mai Linh PGS.TS QUACH I)U( PHAP Nguyen Vu Trirong vu Chinh sach thue Bo Tai chinh CHUC TRACH TRONG HQl DQNG: Phan bien NOI XET • DUNG NHAN • Sau doc xong toan van 83 trang cua ban luan van cua hoc vien cao hoc Nguyen Thi Mai Linh, vdi de tai “trien khai thyc hien chinh sach thue nhap khau hang hoa tai Cue Hai quan Thanh phd Ha Noi”, tdi xin cd y kien nhan xet nhu sau: tinh cap thiet, thdi su, y nghia khoa hoc va thue tien cua de tai 1Ve luan van: Ban hanh dugc chinh sach thue da kho, viec to chuc thuc hien, dua chinh sach thue vao thuc te cuoc song cdn kho hon nhieu va mdi la muc tieu cua viec ban hanh chinh sach thue Thuc trang viec trien khai thuc hien chinh sach thue noi chung, thue nhap khau hang hoa noi rieng, ben canh nhung ket qua dat dugc, hien dang co nhieu ton tai Hien tugng gian lan nhap khau hang hoa ma khong bi phat hien dang hoa, gia ca va tron thue, „ A dien kha bien, ca doi voi hang AZ co nhieu vu gian lan kha nghiem trgng, _bao gomZ ca nhung mat hang quoc• z cam nhu ma tuy, nga voi, dong vat hoang da Trong boi canh do, viec lua chgn chu de lam de tai nghien cuu luan van la het suc can thiet va co tinh thdi su cao r r \ r r i r •> r r r r Viec nghien cuu cong de tai se gop phan cung cap them mot so luan cu khoa hgc va giai phap huu ich giup cho viec trien khai thuc hien chinh sach thue nhap khau hang hoa tai Cuc Hai quan Ha Noi dat ket qua cao hon Do viec nghien cuu de tai luan van la co y nghia ca ve khoa hgc va thuc tien het suc sau sac r 2- Ve su- phu hgp giira ten de ta i vdi noi dung vU gi ira noi dung voi chuyen nganh nghien cuu -Nhin chung, noi dung chuong cua de tai da bam sat dugc chu de nghien cuu dat la trien khai thuc hien chinh sach thue nhap khau hang hoa tai Cuc Hai Quan Ha Noi Ban luan van da di tu nhung van de ly luan ve thuc hien chinh sach thue nhap khau hang hoa, nhu khai niem thue nhap khau, trien khai thuc hien chinh sach thue nhap khau, cac nhan to anh hudng, kinh nghiem trien khai thuc hien chinh sach thue nhap khau d mot so nudc, tren co sd van dung vao viec nhan xet, danh gia thuc trang viec trien khai thuc hien chinh sach thue nhap khau d Cuc Hai quan Ha Noi, chi dugc nhung diem ton tai va lam ro nhung nguyen nhan cua nhung ton tai ay; tu tac gia de xuat cac giai phap khac phuc Noi dung nhu vay la phu hgp vdi ten cua de tai nhu tac gia da lua chgn -Trien khai thuc hien chinh sach thue nhap khau gom nhung cong tac nghiep vu cu the dien hang va luon gan lien vdi hoat dong kinh te doi ngoai, vay noi dung de tai la phu hgp vdi chuyen nganh quan tri kinh doanh quoc te a z 3- Ve su khong trung lap vdi cac cong trinh, luan van, luan an da nghien cdu va cong bo A / A De tai nghien chu cu the ve vieevj trien F khai thuc hien chinh sach thue nhap khau hang hoa tai Cuc Hai quan Ha Noi mot khoang thdi gian xac dinh tu 2008 den 2012 Theo toi duoc biet thi de tai khong trung lap vdi nhung de tai, luan van, luan an da nghien chu va cong bo thdi gian gan day noi dung va ket qua nghien chu da dat duoc Ve 4- Noi dung cua de tai la nghien chu ve thuc te trien khai thuc hien chinh sach thue nhap khau hang hoa tai Cuc hai quan Ha Noi doi chieu vdi muc tieu -yeu cau nghien chu da de d phan md dau cua ban luan van, viec nghien chu de tai da dat duoc mot so ket qua quan sau: / / / A r / -Thh nhat la ban luan van da suu tam tong hop, he thong hoa duoc mot so van de co ban co tinh ly luan ve thue nhap khau va trien khai thuc hien chinh sach thue nhap khau, lam co sd cho viec so sanh doi chieu,nhan xet ve thuc trang viec trien khai thuc hien chinh sach thue nhap khau d Cuc Hai Quan TP Ha Noi \ r \ t r •> -Thh hai la da nhan xet, danh gia ve thuc trang trie khai thuc hien chinh sach thue nhap khau hang A / hoa tai cuc Hai quan Ha Noi, tac gia da chi diem hanA che can duoc khac phuc Sau diem han nchees la: chua co bao cao chuyen de chuyen sau ve tinh hinh trien khai thuc hien chinh sach thue nhap khau hang hoa; cong tac quan ly thue nhap khau trien khai chua dong deu va chua tot; viec trien khai thuc hien chinh sach thue nhap khau chua dat duoc muc tieu de ra; he thong van ban chinh sach thue nhap khau chua duoc on dinh;cong tac tuyen truyen chinh sach thue chua thuc su co tac dong tich cuc den y thhc cua ngudi nop thue; cach thhc tuyen truyen, ho tro ngudi nop thue chua da dang, chua phong phu Ve co ban,' toi dong tinh vdi nhung nhan xet Ben canh tac gia cung da lam ro them mot so nguyen nhan chu quan nhu so luong can bo theo doi thue , no dong mong, he thong co sd du lieu ngheo nan va lai chua duoc cap nhat thudng xuyen; viec tuyen truyen mang tinh hinh thuc la mot nhung nguyen nhan quan lam cho viec trien khai thuc hien chinh sach thue nhap khau hang hoa d Cuc Hai Quan Ha noi co nhung han che 7 r F Z A r < r r r f r A r -Thh ba la sau neu len dinh hudng thdi gian tdi ve viec trien khai thuc hi?n chinh sach thue nhap khau d Cuc Hai quan Ha Noi, tac gia de xuat nhom giai phap khac phuc nhung han che da neu Noi dung chinh cua nhom giai phap la: +Ra soat, danh gia nang luc, sap xep lai co cau nhan su nham nang cao chat luong nguon nhan luc cua Cuc Hai Quan Ha Noi z # +Xayz dung co so vat chat hien dai, u n g dung cong nghe thong tin va hoan \ r thien he thong co so du lieu ve thue +Hoan thien cong tac du toan, ke toan,thong ke thue, doi moi cong tac quan ly no thue +Doi moi phuong thuc tuyen truyen, hudng dan phap luat va ho tro ngudi khai hai quan viec ke khai thue, nop thue Cac giai phap de xuat tren la dung hudng va co ti'nh kha thi AZ AAA 5-Ve tinh hop ly ket cau luan van Toan van ban luan van co 83 trang, phan mo dau trang, phan ket luan trang, phan noi dung co 76 trang duoc ket cau gom chuong: X Z 7 -Chuong 1: Co so ly luan ve trien khai thuc hien chinh sach thue nhap khau hang hoa va tam quan cua viec thuc hien chinh sach thue nhap khau hang hoa cua nganh Hai quan, co 24 trang; -Chu’O’ng 2: Thuc trang trien khai thuc hien chinh sach thue nhap khau hang hoa tai Cuc Hai quan HA noi giai doan 2008 - 2012, co 35 trang; -Chuong 3: Quan diem, dinh hudng va giai phap nham hoan thien cong tac trien khai thuc hien chinh sach thue nhap khau hang hoa tai Cuc Hai quan Ha Noi den nam 2020, co 17 trang Ngoai co danh muc 18 tai lieu tham khao, phu luc kem theo ban luan van Ket cau luan van nhu vay la tuong doi hop ly va lo gic; r r r 6- Dong gop moi cua luan van, gia tri thu’c te cua ket qua nghien cu*u Dong gop mdi cua luan van va cung la gia tri thuc tien cua ket qua nghien cuu duoc the hien chu yeu o chuong va chuong cua ban luan van Chuong cua ban luan van da neu duoc mot so net co ban ve tinh hinh thuc te trien 'khai thuc hien chinh sach thue nhap khau hang hoa o Cuc Hai quan Ha noi, chi nhung diem han che va nguyen nhan dan den nhung han che viec trien khai thuc hien chinh sach thue nhap khau hang hoa o Cuc Hai quan Ha Noi Chuong cua ban luan van da de xuat duoc cac nhom giai phap nham khac phuc nhung han che o Cuc Hai quan Ha Noi trien khai thuc hien chinh sach thue nhap khau hang hoa Day la nhung noi dung cu the co gia tri thuc tien doi vdi Cuc Hai quan Ha Noi ma khong phai o mot don vi Hai quan nao khac Nhirng 7- han che, thieu sot a-Nhung diem han che -Ban luan van chua neu that ro ve muc tieu cua viec trien khai thirc hien chinh van -Nung diem han che( neu trang 62) la so sai, chua cu the, nham lan giua ton tai va nguyen nhan Nhung diem ve han che, nguyen nhan va giai phap de xuat la chua that gan ket vdi A A \ r b-Ve thieu sot: Mot so cau chu chua that chinh xac ( d cac trang 7, 8, 10, 22, 23 ); loi chinh ta nhieu Theo quy dinh thi ban luan van khong phai co phan tom tat KET LUAN: Tuy cdn cd mot so han che nhu da neu, nhung ve co ban luan van da dap ung duoc yeu cau cua mot ban luan van thac si kinh te Neu bao ve cong thi tac gia cua ban luan van xung dang duoc nhan hoc vi thac si kinh te Ngudi nhan xet Quach Due Phap YEU CAU CUA HQI DONG CHAM LUAN VAN THAC SI > •» •> > Ve nhung diem can sua chua, bo sung truac nop luan van chinh thuc cho VDTSDH pv A IlUZ V-SrkJ, fV) ,C .