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TRlfdW DAI HOC KKJVH TE QUOC DAA fy> ffl TRAN TUAN ANH _ DA/ HOC KTQD TT THONG TIN THU VIEN PHONG LUAN AN-TV LIEU DOI M(h BO MAY TO CHlfc QUAN LY CUA HAI QUAN VIET NAM TRONG DIEU KIEN HOI NHAP KINH TE QUOC TE Chuyen ngantr Kinh te Chmh tri LUAN VAN THAC SI KINH TE ■ ■ Ngi/di hitdng dan khoa hoc: PGS.TS TRAN BINH TRONG ■ hA?5 HA XAi - 2010 MUC LUC Myc Lye DANH Myc CHU VIET TAT DANH MyC BANG, SO DO, BIEU DO TOM TAT LUAN VAN LOfl MCI DAU CHLONG 1: CO SO LY LUAN VA THyC TIEN CUA VI$C DOI MOI BQ MAY TO CHUC QUAN LY CUA HAI QUAN VlfT NAM TRONG DIEU KI£N HQI NHAP KINH TE QUOC TE 1.1 Mot so van de cua Hai quan Viet Nam dieu kien hoi nhap kinh te quoc te 1.1.1 Nhung quan niem ve Hai quan 1.1.2 Dac diem cua Hai quan Viet Nam 1.1.3 Vai tro cua Hai quan Viet Nam dieu kien hoi nhap kinh te quoc te 10 Z X XX • a z 1.2 Nhung van de chung ve doi moi bo may to chuc quan ly cua Hai quan Viet Nam 11 1.2.1 Bo may to chuc quan ly cua Hai quan 11 1.2.1.1 Cac bo phan cauthanh va moi quan he tac dong giua chung 11 1.2.1.2 Nhiem vu, vai tro cua timg bo phan bo may quan ly Hai quan 11 1.2.2 Su can thiet phai doi moi bo may to chuc quan ly cua Hai quan Viet Nam dieu kien hoi nhap kinh te qudc te 17 1.2.3 Noi dung va cac nhan to anh huerng den doi mdi bo may to \ r r r chuc quan ly Hai quan dieu kien hoi nhap kinh te quoc te 19 •» 1.2.3.1 Noi dung doi moi bQ may to chuc quan ly Hai quan - chuyen sang mo hinh Hai quan vung 19 1.2.3.2 Cac nhan to anh huong den doi moi bo may to chuc quan ly Hai quan vung 22 r 1.3.2 Bai hoc kinh nghiem doi vdi Hai quan Viet Nam 41 CHUUNG 2: THQC TRANG BQ MAY TO CHLfC QUAN LY CUA HAI QUAN VIET NAM 42 2.1 Qua trinh hinh va phat trien cua Hai quan Viet Nam 42 2.2 Tinh hinh hoat dong bo may to chuc quan ly cua Hai quan Viet Nam 45 ■? r 2.2.1 He thong bo may to chuc quan ly cua Hai quan Viet Nam truoc thod ky doi mod, giai doan (1954-1986) 45 2.2.2 He thong bo may to chirc quan ly cua Hai quan Viet Nam sau thai ky doi mod va hpi nhap kinh te quoc te (1987- nay) 49 2.3 Danh gia hien trang bo may to chirc quan ly cua Hai quan tinh, lien tinh, tir lap Hai quan Viet Nam cho den 57 2.3.1 Uu diem va han che cua bo may to chuc quan ly hai quan tinh, lien tinh, va nhirng van de dat 59 f \ ■» 2.3.2 Nhung van de dat va cac phuong an doi mod bo may to chuc quan ly cua Hai quan Viet Nam thoi ky hoi nhap kinh te quoc te 62 (HUONG 3: PHUONG HUONG VA GIAI PHAP DOI MOI BQ MAY TO CHUC QUAN LY HAI QUAN VIET NAM TRONG DIEU KI$N HQI NHAP KINH TE QU6C TE 83 A A A 3.1 Phuong huong doi moi bo may to chirc quan ly Hai quan Vung o’ Viet Nam 83 3.1.1 Xay dung va hoan thien bo may to chuc quan ly Hai quan Vung 83 3.1.2 Mo hinh bo may to chuc quan ly Hai quan Vung hien dai 85 3.1.3 Xay dung va hoan thien Hai quan Vung dat tong the cai each to chuc bo may nganh Hai quan 86 3.2 Mot so giai phap co* ban de xay dung va hoan thien bo may to chirc quan ly Hai quan Vung ir Viet Nam 87 3.2,1 Giai phap vT mo 87 3.2.1.1 Nang cao nhan thuc tarn quan trong viec xay dung hoan thien bo may to chuc quan ly Hai quan Vung 87 3.2.1.2 Xac dinh cac tieu chi de xay dung mo hinh bo may to chuc quan ly Hai quan Vung dap ung yeu cau cua hai quan hien dai, phu hop vdi dieu kien phat trien kinh te xa hoi va hoi nhap kinh te quoc te 87 3.2.1.3 Hoan thien cac he thong van ban phap quy 92 3.2.1.4 Tang cudng tra, kiem tra bo may to chuc quan ly 93 3.2.2 Giai phap vi mo 93 3.2.2.1 Xay dung co so vat chat ky thuat, hien dai hoa phuong tien va trang thiet bi lam viec 93 3.2.2.2 Dao tao nguon nhan luc 94 3.2.2.3 Phan cong chuc nang, phoi hop hoat dong nang cao hieu qua cua Hai quan 109 3.2.3 Bude dau danh gia hieu qua cua cac giai phap tren 111 3.2.3.1 Hieu qua ve kinh te 111 3.2.3.2 Hieu qua ve xa hoi 111 KET LUAN 112 DANH MVC TAI I.I$U THAM KHAO 114 DANH MyC CAC CHU* VIET TAT WTO : To chuc Thuong mai the gidi WCO : To chuc Hai quan the gidi WB : Ngan hang The gidi VND : Viet Nam dong XNK : Xuat nhap khau XNC : Xuat nhap canh NK : Nhap khau XK : Xuat khau CNTT & TK : Cong nghe thong tin va thong ke XHCN : Xa hoi chu nghTa CEPT-AFTA : Khu vuc thuong mai tu ASEAN MFN : U’u dai toi hue quoc GATT r : Hiep dinh tri gia thue quan HDBT : Hoi dong Bo trudng HNKTQT : Hoi nhap kinh te quoc te AHTN : Danh muc bieu thue ASEAN TTCP : Thu tudng Chinh phu ND : Nghi dinh CP : Chinh phu DANH MVC BANG, SO D6, BIEU DO r r Bang 2.1: Quy mo va phan bo cac Cue Hai quan tinh, theo cac r * mien Bac, Trung, Nam 68 f r r Bang 2.2: So thue thu duoc va so to khai da xu ly tai cac Cue Hai quan tinh, nam 2008 69 Bang 2.3: Cue Hai quan tinh, xep theo so thue thu dugc va theo so to khai nam 2008 71 Bang 2.4:16 Cue Hai quan Vung 76 So 1.1: Bo may to chuc Hai quan vung 21 So 2.1 :He thong bo may to chuc Hai quan Viet Nam 51 So 2.2: He thong bo may to chuc Hai quan Viet Nam 53 s So 2.3: Mo hinh bo may to chuc cua Hai quan Viet Nam theo Phuong an 67 So d6 2.4: Mo hinh bo may to chuc cua Hai quan Viet Nam theo Phuong an 81 TRVdW DAI HOC KIAII TE QUOC DAA \ cau cong viec de phat huy hieu qua cua phuang tien ky thuat Xay dung cac quy dinh ve dinh muc, ve quan ly va su dung nguon kinh phi dao tao, boi dudng can bo, cong chuc phu hap vdi dieu kien thuc te hien nay; ap dung nhung chinh sach dai ngo hap ly lam dQng ca thuc day can bo, cong chuc di hoc de nang cao trinh Nghien cuu xay dung ke hoach boi * "I ■> dudng ve ky nang nghe nghiep cho cong chuc thua hanh nhu: ky nang kiem 107 tra giam sat may bay, tau thuyen, to; ky nang ve thucmg pham hoc doi voi r r hang hoa dac biet nhu: thuoc tan dugc, hoa chat, vai sgi, may moc ky nang kiem hoa; tuan tra kiem soat Co ke hoach dao tao boi dudng, chinh sach de hinh doi ngu chuyen gia dau nganh ve cac linh vuc nghiep vu cua nganh theo muc tieu de Viec dao tao chuyen gia co the dudi cac hinh thuc cho phu hop, hieu qua, co the gui di dao tao b nudc ngoai Tap trung dao tao, boi dudng cho doi can bo, cong chuc khoa hoc ky thuat thuoc cac ITnh vuc giang day, nghien cuu khoa hoc, phan tich phan loai hang hoa Phai dao tao duoc doi ngu chuyen gia Hai quan tren cac linh vuc cong tac quan cua nganh nhu: chuyen gia nghien cuu hoach dinh chinh sach; chuyen gia ve cong nghe; chuyen gia ve kiem tra giam sat va thu thue; giao vien gioi (ke ca giao vien tai Trung tarn dao tao boi dudng cong chuc Hai quan va giao vien kiem chuc tai cac don vi • r Vu, Cue thuoc Tong cue va tai cac Cue Hai quan tinh, lien tinh, pho); ' f r chuyen gia ve tra hai quan; chuyen gia ve dau tranh chong buon lau; ' £ * * chuyen gia ve may moc thiet bi kiem tra Hai quan; chuyen gia ve may moc thiet bi va cong cu phuc vu cong tac dieu tra chong buon lau; chuyen gia ve t f r r r ky thuat hoi nhap quoc te va dam phan quoc te \ f r Can cd che chinh sach phu hop, turong xung vdi tinh chat dac thu cua cong viec hai quan Thong qua thuc hien thi diem chinh sach khoan bien che, khoan kinh phi hoat dong can bo tri kinh phi dau tu cho ngudi mot each phu hop, dung dan, dam bao muc thu nhap phu hop vdi mat bang chung cua xa hoi, tao dieu kien cho thuc hien liem chinh hai quan va nang cao nang luc thuc hien nhiem vu Cd che dai ngo ddi vdi nhung chuyen gia gidi cac linh vuc hai quan; danh bien che tang hang nam va che chinh sach uu dai nhu (tien luong, nha d ) de thu hut, tuyen dung nhung ngudi thuc tai da duoc dao tao d nudc cung nhu nudc ngoai vao nganh hai quan 108 r r Xay dung lai quy che quan ly can bo, hoan thien he thdng quan ly can bo T- fl X va chuan hda cac khau cua cong tac quan ly can bo bao gom tuyen dung, dao X, X tao lai, boi dudng, su dung, danh gia nhan xet can bo, dieu dong, luan chuyen, bo nhiem, bo nhiem lai can bo, cong chuc Quy dinh ro quyen va trach nhiem cua tung ca nhan, tung don vi tung khau cong tac Thuc hien nghiem che tra, kiem tra, khen thuong, ky luat va van de liem chinh hai quan , cu the: Xay dung he thdng cac quy dinh ve che cong tac va cac quy che cong tac ddi vdi tung cap, tung don vi, tung khau cong tac, tung loai cong chuc (tir cong chuc lanh dao den cong chuc thua hanh) Trong do: the hien ro viec ca the hda trach nhiem ddi vdi tung cap, tung ngudi, tung khau cong tac; _ F X ■? jr phan cap sau va cu the ca quyen han va trach nhiem ddi vdi co sd; dac biet tap r r x r trung xay dung ddi mdi cac che do, cac quy che ve cong tac can bo nhat la che quan ly can bo _ * f Tang cuong cong tac tra, kiem tra, xay dung quy che ve tra, kiem tra chuyen mon nghiep vu va noi bo luc lugng vdi su ca the hda trach nhiem cua tung vi tri lanh dao cac cap, cac co quan nghiep vu Nganh doi vdi cong tac tra, kiem tra, lay kiem tra thuong xuyen de phdng ngua F f la chu yeu; tang curing luc lugng tra chuyen nghiep vdi mot he thdng fl r F x chat che tu Tong cue den Chi cue, thuc hien su chi dao theo he thong doc ve noi dung va nghiep vu co su phoi hgp vdi co sd dam bao sue manh cho viec thuc hien nhiem vu tra, kiem tra ma dac biet tap trung cho kiem tra noi bo va dam bao Hem chinh hai quan f Xay dung che khen thuong phu hgp vdi dac trung hoat dong cua Nganh bao gom ca su dong vien va tinh than vat chat dung muc tao don bay thuc su thuc hien nhiem vu Co co che khen thuong kip thoi, dung ngudi, dung viec, cong bang Quy dinh cu the ve muc thuong vat chat tuong xung vdi tich, cong lao va su hy sinh tung truong hgp Cd che f f khuyen khich, uu dai chinh sach can bo doi vdi nhung ngurii co tich ldn nhu uu tien sap xep, bo nhiem, nang luong, dao tao 109 Tang cudng ky luat, ky cuong hanh chinh va dam bao liem chinh hai quan Hoan chinh cac quy dinh ve ky luat, ky cuomg noi bo vai mot he thdng quy dinh chat che, dinh rd tinh chat sai pham doi vdi tung nhom hanh vi cung hinh thuc xu ly tuong xurng \ * r dinh hieu qua va chat luong cong tac hai quan Vi vay, yeu cau dat doi vdi cac cap lanh dao va cac don vi nganh la phai luon coi viec xay r r r dung, cung cd, sap xep td chuc bo may mot each gon nhe, hop ly, khoa hoc dam bao tinh tap trung, thdng nhat chi huy, dieu hanh hoat dong hai r quan, thuc hien tot chuc nang, nhiem vu cua tung don vi noi rieng, toan nganh noi chung Thuc tien lich su Hai quan cho thay, thdi diem nao, giai doan nao viec xay dung va thuc hien bo may td chuc quan ly cua nganh Hai quan duoc hop ly, khoa hoc, dam bao duoc tinh tap trung thdng nhat cao, tinh dac thu td chuc va hoat dong cua nganh Hai quan duoc chu y dung muc, thi nganh Hai quan phat huy duoc sue manh tong hop, hoat dong hai quan co hieu qua cao va nguoc lai Viec xay dung, hoan thien mo hinh bo may td chuc quan ly mdi - Hai quan Vung dua tren quan diem nao? Bat dau tu dau? Vdi cac giai phap nhu the nao rat can duoc nghien cuu mot each cu the Nhung noi dung trinh bay tai chuang chua dat den muc chuan muc nhung phan nao da dap ung cac yeu cau muc dich de la dua duoc cac quan diem xay dung va hoan thien bo may td chuc quan ly Hai quan Vung; dua cac Nhom giai phap xay dung va hoan thien bo may td chuc quan ly Hai quan Vung 3.2.2.3 Phan cong chirc nang, phoi hap hoat dong nang cao hieu qua cua 110 hoat dong cua nganh hai quan Trong nhung nam qua, trudc xu the md cua, phat trien kinh te, cac loai hinh XNK, dau tu, du lich phat trien da dang, kim ngach XNK tang nhanh; yeu cau tang thu ngan sach cho nha nude hang nam » * ■* -> \ t deu tang cao; yeu cau day manh ve chong buon lau va gian lan thuong mai thoang cho hoat dong XNK nhung van dam bao quan ly chat che Do do, nganh Hai quan phai thuong xuyen cai each ddi mdi, cai to lai bo may to chuc, to chuc lai luc luong cho phu hop dap ung duoc vdi cac yeu cau mdi Trong thoi gian vua qua, nhat la tu Luat Hai quan duoc thong qua va co hieu luc (nam 2002), bo may to chuc quan ly cua nganh Hai quan da co nhieu thay ddi bo sung nhu: Thanh lap luc luong kiem tra sau thong quan tu trung uong den dia phuong de chuyen dan hinh thuc kiem tra tu “tien kidm sang hau kiem”; kien toan Trung tarn cong nghe thong tin lap Cue Cong nghe thong tin va thong ke Hai quan; Thanh lap cac Phong tri gia tinh thue tai mot sd Cue hai quan dia phuong de thuc hien quan ly cong tac gia hoat dong XNK; Thanh lap cac phong chuyen trach ve cong tac tham muu thu thap xu ly thong tin nghiep vu Hai quan va quan ly rui ro tai cac Cue hai quan dia phuong; Thanh lap cac don vi chuyen trach thuc hien cong tac phong chong ma tir trung uong ddn dia phuong Dac biet, tu nam 2005 den yeu cau cai each, hien dai hoa cua Nganh, Tong cue Hai quan da lap Ban cai each hien dai hoa Hai quan Chi cue hai quan dien tu tai Cue hai quan Ho Chi Minh va Hai Phong, tuong lai se nhan rong hinh thuc den tat ca cac cua * r khau tren toan quoc thuc hien viec khai bao va thong quan hang hoa cua Hai quan hien dai Ill • Ve doi ngu can bo lam cong tac to chuc nganh Hai quan duoc he thong tir cap trung ucmg den dia phucmg (Vu To chuc can bo la co quan tham muu giup lanh dao Tong cue thuc hien cong tac to chuc can bo toan nganh; cac Phdng to chuc can bo la dom vi tham muu cho lanh dao cac Cue hai quan dia phuong va Cue chuyen mon ve cong tac to chuc pham vi Cue theo phan cap quan ly can bo tai Quyet dinh 2981/QD/BTC 15/9/2004 cua Bo trudng Bo Tai chinh) Doi ngu can bo lam edng tac can bo nganh Hai quan duoc lua chon la nhung ngudi edng tam, trung thuc, sang, co kinh nghiem thuc tien nganh va luon chu nang cao pham chat, trinh kien thuc, nang luc lam cong tac can bo Hien nay, nganh Hai quan dang nghien cuu trien khai chien luge quan ly can bo, quan ly nguon nhan luc theo phuong thuc mdi, hien dai thich ung vdi £ chien luge cai each hien dai hda chung cua nganh Vi vay, can bo lam cong tac td chuc can bo thudng xuyen duoc dao tao, boi dudng bo sung kien thuc va cac linh vuc chuyen mon khac phuc vu cho tien trinh thuc hien chien luge tren 3.2.3 Budc dau danh gia hieu qua cua cac giai phap tren 3.2.3.1 Hieu qua ve kinh te r Tao thdng thoang cho doanh nghiep XNK, rut ngan dugc thdi gian lam thu tuc cho hang hda xuat nhap khau va tiet kiem kinh phi cho cac doanh nghiep, dong thdi tinh gian dugc nguon luc nganh Hai quan Vung dem lai lgi ich kinh te khong chi cho cong dong doanh r nghiep ma cho ca quoc gia, xa hoi 3.2.3.2 Hieu qua ve xa hoi Tao cho doanh nghiep cd niem tin vao chinh sach cai each thu tuc hanh f chinh cua Nha nude noi chung va ddi vdi nganh Hai quan noi rieng Dap ung "4 yeu cau cai each va hien dai hda cua nganh 112 KET LUAN if r » Thuc tien hon 20 nam dat nude doi mdi va hoi nhap cho thay, nhd cai each manh me thu tuc hanh chinh trong’linh vuc hai quan, dong thdi tung budc hien dai hoa trang bi, phuang tien, ca sd vat chat, Hai quan Viet Nam da vugt qua nhung kho khan, thach thuc sue ep cua luu luong hang hoa xuat nhap khau, hanh khach va phuang tien van tai xuat nhap canh cang tang len nhanh chong, hoan tot nhiem vu va gop phan thuc day hoi nhap kinh \ f t r te, phat trien nen kinh te dat nude Viec doi mdi to chuc nang cao hieu qua hoat dong la yeu cau mang tinh thuong xuyen, lien tuc Trong noi dung doi mdi co viec xay dung va hoan thien to chuc Hai quan Vung Nhung viec xay dung va hoan thien to chuc Hai quan Vung tren ca sd ly luan va thuc tien nhu the nao la thuc tien xay dung va hoan thien to chuc Hai quan Vung d Viet Nam hien 3, O noi dung nay, Luan van da lam sang to cac noi dung: khai niem, dac diem cua to chuc Hai quan Vung; yeu cau khach quan lap Hai quan f ’ Vung d Viet Nam; Td chuc Hai quan Vung cua mot sd nude phat trien tren the gidi A 2- Trinh bay tom luge ve su hinh td chuc Hai quan Vung va thuc trang td chuc Hai quan Vung d Viet Nam hien nay, gom: khai quat ve lich su hinh va phat trien cua td chuc Hai quan Viet Nam tu 1945 den nay; nhung uu diem, ton tai va nguyen nhan cua mo hinh bo may td chuc quan ly Hai quan tinh, lien tinh va theo quy dinh hien hanh doi chieu vdi chuan muc va yeu cau quan ly hai quan hien dai 113 3- Luan chung dua cac quan diem va giai phap xay dung va hoan thien to chuc Hai quan Vung a Viet Nam hien nhu: quan diem ve viec xay HNKTQT, nhat la Viet Nam da gia nhap WTO, nganh Hai quan giai doan 2005-2010 va tarn nhin 2020 phai phat trien theo hudng hien dai hoa ve ky thuat - cong nghe, xay dung bo may to chuc quan ly cua Hai quan theo hudng hien dai sach, vung manh, phan dau dua Hai quan Viet Nam dat r trinh hai quan tien tien khu vuc Ban luan van duoc hoan vai su co gang cua ban than cung voi sur hudng dan nhiet tinh cua PGS TS Tran Binh Trong, su quan tarn chu dao cua cac thay, cd Khoa Ly luan Chinh tri - Truong Dai hoc Kinh te quoc dan; su quan tarn va tao dieu kien thuan loi cua dong nghiep, nen de tai da dat vdi cong tac cua nganh Hai quan, noi dung nghien cuu, phuong phap nghien cuu, pham vi nghien cuu, ddi tuong nghien cuu da tuan theo dung ke hoach, de cuong de duoc phe duyet 114 DANH MVC TAI LIEU THAM KHAO Chinh phu (1948) - "Sac lenh 218/SL cua Chinh phu an dinh tam thoi thue nhap noi ddi vdi hang hoa tu vung tam chiem mang vao vung tu do" Cong bao Ha Noi, (4) V.I Lenin (1969), Toan tap, tap 33, Nxb Tien bo, Matxcova Chinh phu (1979), Quyet dinh sd 80/CP 5/3 cua Thu tudng Chinh phu ve viec chuyen to chirc hai quan thuoc tinh, sang thuoc r chi dao true tiep cua Cue Hai quan Bo Ngoai thuong, Ha Noi Hoi dong Bo truong (1984), Nghi dinh 139/HDBT 20/10 quy dinh \ v nhiem vu, quyen han, to chuc Tong cue Hai quan, Ha Noi Ho Chi Minh (1985), Nha nude vdphap luat, Nxb Phap ly, Ha Noi Uy ban Thuong vu Quoc hoi (1990), Phap lenh Hai quan, Ha Noi Dang Cong san Viet Nam (1995), Van kien Hoi nghi lan thu Tam Ban Chap hdnh Trung ucmg Dang khoa VII, Nxb Chinh tri quoc gia, Ha Noi Trudng Dai hoc Luat Ha Noi (1996), Giao trinh ly luan ve Nha nude vd Phap luat, Nxb Giao due, Ha Noi Dang Cong san Viet Nam (1997), Van kien Hoi nghi lan thu Ba Ban chap hdnh Trung ucmg Dang khoa VIII, Nxb Chinh tri quoc gia, Ha Noi 10 Trudng Dai hoc Tong hop (1997), Giao trinh Ly luan chung Nha nude vdphap luat, Nxb Giao due, Ha Noi 11 Trudng Dai hoc Luat Ha Noi (1998), Giao trinh Luat Hdnh chinh, Nxb Cong an nhan dan, Ha Noi 12 Le Thanh Binh (1998), Chdng budn lau vd gian lan thuemg mai, Nxb Chinh tri quoc gia, Ha Noi 13 Nguyen Nhu Y (Chu bien) (1998), Dai tir dien tieng Viet, Nxb Van hoa Thong tin, Ha Noi 115 14 Dang Cong san Viet Nam (1999), Van kien Hoi nghi lan thu Bay Ban - r f chap hanh Trung uong Dang khoa VIII, Nxb Chinh tri quoc gia, Ha Noi 15 Le Van Tdi (2000), Buon lau va chong buon lau, Nxb Chinh tri quoc gia, Ha Noi 16 Dang Cong san Viet Nam (2001), Van kien Dai hoi dai bieu toan quoc lan thu IX., Nxb Chinh tri quoc gia, Ha Noi 17 Chinh phu (2001), Quyet dinh so 46/2001/QD-TTg 4/4 cua Thu * FT T tudng Chinh phu ve quan ly xuat khau, nhap khau thdi ky 2001- 2005, Ha Noi 18 Chinh phu (2001), Nghi dinh 101/2001/ND-CP 31/12 quy dinh chi tiet thi hanh mot so dieu cua Luat Hai quan ve thu tuc hai quan, * f che kiem tra, giam sat hai quan, Ha Noi 19 Nguyen Xuan Yem (2001), Buon lau thdi ma cua, Nxb Cong an nhan dan, Ha Noi 20 Nguyen Xuan Yem, Nguyen Hoa Binh (chu bien) (2001), Toi phqm kinh te thdi md cua, Nxb Cong an nhan dan, Ha Noi 21 Chinh phu (2001), Nghi dinh 102/2001/ND-CP 31/12 quy dinh khau, Ha Noi 22 Chinh phu (2002), Nghi dinh 107/2002/ND-CP 23/12 quy dinh phqm vi dia ban hoat dong hai quan, Ha Noi - - x I 23 Bo Tu phap (2002), Bao cao danh gid nhu cau phat trien phap luat toan dien cua Viet Nam tie 2001 den 2010 - Nhom - Khung phap luat, Ha Noi 24 Nguyen Phu Trong (2002), Dang Cong san Viet Nam tien trinh doi mdi dat nude, Nxb Chinh tri quoc gia, Ha Noi 116 25 Mai Hun Khue (2003), Ly luan quan ly nha nude, Nxb Giao due, Ha Noi z 26 Chinh phu (2003), Chien luqc phat trien he thong phap luat cua Viet r Nam den 2010, (Du thao 8/2003, Ta trinh Bo Chinh tri ve Du thao Chien luqc, cac Phu luc I, II dinh kem), Ha Noi 27 Bo Tai chinh (2003), Bao cao so 4804 ve tinh hinh doi ngu can bo, cong chuc hai quan va gidi phap xay dung luc luong Hai quan sach, vung manh, Ha Noi 28 Bo Tai chinh (2003), Bao cao tong kdt danh gid Luat Hai quan sau 20 thang thuc hien, 15-10, Ha Noi 29 Bo Tai chinh (2004), Tdi lieu boi duomg kien thuc va ky nang chuyen sau nganh Hai quan, Ha Noi 30 Bo Tai chinh (2004), Quyet dinh so 810 16/3 ve ke hoach cai each, phat trien va hien dai hoa nganh Hai quan giai doan 2004 - 2006, Ha Noi 31 Bo Tai chinh (2004), Ke hoach cai each phat trien va hien dai hoa Hai quan giai doan 2004 - 2006 (ban hanh kem theo Quyet dinh 810/QD- BTC, Ha Noi 32 Tong cue Hai quan (2004), Bao cao tong ket cong tac Hai quan nam 2004, Ha Npi 33 Tong cue Hai quan (2004), Chien luqc phat trien Hai quan den nam 2010, De tai khoa hoc cap Bo, ma so 01-N2004, Chu nhiem de tai: Truong Chi Trung, Ha Noi 34 Xay dung Hai quan luc luqng bien phong tren mat tran kinh te dang tin cay (2005), Nxb Tai chinh, Ha Noi 35 Tong cue Hai quan (2005), Bao cao tong ket cong tac Hai quan nam 2005, Ha Noi 117 36 Tong cue Hai quan (2005), Cac van ban, quy dinh ve trien khai thuc hien thi diem mo hinh thdng quan dien tu, Ha Noi 37 Tong cue Hai quan (2005), 60 nam Hai quan Viet Nam (1945 - 2005), Nxb Cong an nhan dan, Ha Noi 38 Dir an Ho trg ky thuat chuan bi cho Du an hien dai hda Hai quan Viet Nam (2005), Tong cue Hai quan, Ha Noi 39 Bao cao Khao sat nguon nhan luc (2005), Du an ho tro ky thuat chuan bi du an HDH hai quan, Tong cue Hai quan, Ha Noi 40 Bao cao danh gia tinh liem chinh (2005), Du an HDH Hai quan Ngan hang The giai, Tong cue Hai quan, Ha Noi 41 60 nam Hai quan Viet Nam (1945-2005) Tong cue hai quan - Bo Tai chinh Nxb Cong an nhan dan 42 Dang Cong san Viet Nam (2006), Van kien Dai hoi dai bieu toan quoc lan thuX, Nxb Chinh tri quoc gia, Ha Noi 43 Tong cue Hai quan (2006), Cac van ban Luat Hai quan vd Luat thue r ■? ■> ■» xuat khau, nhap khau sua ddi bo sung nam 2005, Ha Noi 44 Bo Tai chinh (2008) "Ke hoach cai each, phat trien vd hien dai hda nganh hai quan giai doan 2008 - 2010” (ban hdnh kem theo Quyet dinh 456/QD-BTC 14/3/2008), Ha Noi 45 Tong cue Hai quan (2009), Bao cao tong ket cong tac Hai quan nam 2009, Ha Noi 46 Hironori ASAKURA, lich su the gidi ve Hai quan vd Thue quan, To chuc Hai quan The giai (WCO)