Hoàn thiện cơ chế quản lý thuế đối với hàng hoá nhập khẩu ở việt nam (qua khảo sát thực tiễn tại chi cục hải quan cửa khẩu sân bay quốc tế nội bài)

TRirdNG DAI HOC KINH TE QUOC DAN DAI HOC KTQD TT THONG TIN THtfVIEN PHONG LUANAN-TUL1EU LUONG VAN DUNG HOAN THIEN CO CHE QUAN LY THUE DOI VOl HANG HOA NHAP KHAU VIET NAM (QUA KHAO SAT THU'C TIEN TAI CHI CUC HAI QUAN CU"A KHAU SAN BAY QUOC TE NOI BAI) CHUYEN NGANH : KINH TE CHINII TRI LU AN VAN THAC SI KINH TE ô' ã Ngiroi hirorig dan khoa hoc: PGS-TS TRAN VIET TIEN THi MIS' HAHQI-2013 LO'I CAM DOAN Toi xin cam doan, day la cong trinh nghicn ciru khoa hoc cua rieng toi NhCmg so lieu, noi dung nghicn cnu va kct qua the hien luan van la trung thuc va chua tung dnoc cong bo bat ctr cong trinh nao Ha Noi, thang nani 20/3 Tac gia Luong Van Dung LCH CAM ON Trong suot qua trinh hoc tap va hoan luan van nay, toi da nhan duqc su huong dan, giup nhiet tinh cua cac Thay Co giao, gia dinh, ban be, dong nghiep Vai tam long tran va biet on sau sac, toi xin bay td str cam on chan den Ban Giam hieu, Khoa Ly luan chinh tri, Vien Dao tao sau dai hoc Truong Dai hoc Kinh te quoc dan Dac biet xin chan cam on PGS.TS Tran Viet Tien da true tiep huong dan, giup toi qua trinh nghien cuu va hoan luan van Xin bay to long biet on doi vdi cac cap Lanh dao va cac ban dong nghiep tai Chi cue HQCKSBQT Noi Bai tao dieu kien de toi hoan luan van Cuoi cung, xin cam on gia dinh, ban be da quan tam, chia se va dong vien toi hoan ban luan van Tac gia luan van Luang Van Dung BO GIAO DUC VA DAO TAO TRU’O’NG DAI HOC KNH TE QUOC DAN CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap - Tu - Hanh phuc BIEN BAN HOI DONG CHAM LUAN VAN THAC SI Theo quyet dinh so 3133/QD-DHKTQD 14/11/2013 cua Hieu truang truang Dai hoc KTQD, Hoi dong cham Luan van Thac si da to chuc cham Luan van cho hoc vien: Luong Van Dung Ten de tai : “Hoan tliien co che qudn ly thue ddi vdi hang hod nhap khan d Viet Nam ( qua khdo sat thuc tien tai chi cuc hdi quan cua khau san bay quoc te Noi Bai)” Khoa hoc: 20 Chuyen nganh : Kinh te chinh tri Vao hoi: 08 hOO, 30/11/2013 tai Truang Dai hoc KTQD Cac vien hoi dong co mat tai phien hop gom: Ch£_ky Ho ten, hoc ham hoc vi T: PGS TS Dang Van Thang Ctyu# Ho ten, hoc ham hoc vi TK: PGS.TS Dao Thi Phuong JJen (j s' UV: PGS TS Tran Xuan Hdi Bl: TS Dd Kim Hoa B 2: TS Tao Thi Hoang Anh Dai bieu toi du Dai dien ca sa dao tao: Th.si Le Thi Bich Ngoc Giao vien huong dan: PGS TS Tran Viet Tien Noi dung chinh cua phien bao ve Hoc vien da trinh bay truoc hoi dong noi dung tom tat cua luan van Hoi dong da nghe nhan xet luan van cua 02 phan bien (Co van ban kem theo~) Hoi dong da nghe hoc vien tra lai cac cau hoi Sau hop danh gia chat luong cua luan van, Hoi dong quyet nghi: Lutin nan c ua hoc v ien Luoag Van Dung da dap png day du c ac yeu cau ve noi dung va hinh thuc vCh mot luan van Thac si Hoi dong nhat tri danh gia luan van nhu sau : (Cd phieu cham kem theo kem theo') , ac phan em iem noi dung LV So vien a/ A CM' S iem trinh bay Tong diem Trung binh Trong so Ms' ■ ■ TpV • 0.7 5? Diem qui doi (*) 0.3 Diem thuang cong trinh nghien cuu khoa hoc (khong vuot qua 0.5 diem) Diem ket luan cua Hoi dong (lay diem le den chitso thapphan): > Nhung diem moi noi dung luan van (Neu diem noi dung (*) > 9,0phan bat buocphdi co) Hoi dong kinh dn nghi Hieu truang truang Dai hoc KTQD xet duyet va cap bang thac si cho hoc vien ,_: A A _ , Cac tha vien ITD bieu quyet v6cg khai, nhat tri thong qua : phut, >0 lj / 20 /J Hoi dp am luan van thac si ket thuc vao hoi gia oi dong Thu l(y Hoi dong \ w 'A rh it.ofxd r a L Luu y: / Diem c g dupc vupt qua 10 diem J Neu diem noi dung LVtren 9.0 diem, nha truang se to chuc thum dinh \/ CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap - Tip - Hanh phuc ***** Ha noi, 30 thang 11 nam 2013 NHAN XET LUAN VAN CAO HOC Ten de tai : Hoc vien cao hoc: Giao vien hudng dan Chuyen nganh : Ngudi nhan xet : Trach nhiem hoi dong Hoan thien co che quan ly thue doi vdi hang hoa nhap khau d Viet Nam (qua khao sat thue tien tai chi cue Hai quan cira khau San bay quoc te Noi Bai) PGS.TS Tran Viet Ti£n J Kinh te chinh tri TS Do Thi Kim Hoa- Dai hoc Kinh te Quoc dan Phan bien Sau doc luan van, toi xin nhan xet nhung khia canh sau : I- TINH CAP THIET, Y NGHIA KHOA HOC VA THU C TIEN CUA DE TAI Quan ly hang hoa xuat nhap khau, dac biet la quan ly thue hang hoa xuat nhap khau co y nghia quan doi vdi qua trinh phat trien kinh te va hoi nhap kinh te quoc te Quan ly thue doi vdi hang hoa nhap khau khong nhung tao dieu kien tang thu ngan sach ma la each thue thue hien muc tieu bao ve va phat trien san xuat nude, tir tac dong tot den cac bien so vi mo cua nen kinh te nhu viec lam, sue canh tranh cua doanh nghiep nude, tang trudng kinh te Tuy nhien thdi gian vira qua rat nhieu nhung ton tai qua trinh quan lv Co nhieu nguyen nhan cho tinh trang tren nguyen nhan ve ca che quan ly thue doi vdi hang hoa nhap khau dupe cho la mot cac nguyen nhan quan Do vay, viec lua chon de tai " Hoan thien co che quan ly thue doi vdi hang hoa nhap khau d Viet Nam (qua khao sat thue tien tai Chi cue Hai quan cira khau San bay Noi Bai" lam luan van thac sy la mot hudng nghien cuu cd y nghia ly luan va thue tidn Theo toi, de tai tren khong trung lap vdi cac cong trinh da cong bo'd va ngoai nude ma toi dupe biet va phu hpp vdi ma so chuyen nganh H- TINH HOP LY, DO TIN CAY CUA NGHIEN CU*U Luan van dupe trinh bay 92 trang, (ke ca Idi md dau va ket luan) dupe ket cau chuong: Chuong 1, Co sd ly luan va kinh nghiem thue tien ve co che quan ly thue doi vdi hang hoa nhap khau; chuong 2, Thue trang co che quan ly thue doi vdi hang hoa nhap khau d Viet Nam (qua khao sat thue tien tai Chi cue Hai quan cua khau San bay Noi Bai; chuong 3, Phuong hudng va giai phap hoan thien co ch? quan ly thue doi vdi hang hoa nhap khau d Viet Nam Toi cho rang ket cau nhu vay dam bao tinh logic va phu hpp vdi doi tupng nghien cuu Luan an da sir dung phuong phap thong ke, phuong phap dien giai, quy nap; phuong phap phan tich, tong hpp Do la cac phuong phap nghien ciru thudng dung nghien cuu kinh te lam cho viec phan tich va nhung ket luan dua mang tinh khoa hoc va dam bao tin cay Tac gia da sir dung bang so lieu, so do, vdi 28 tai lieu tham khao Tai lieu va tu lieu dune tac gia trich dan co nguon rd rang, tin cay HI- DONG GOP CUA LUAN VAN 3.1 Ve co sd ly luan, luan van da tong hap ve nhung van de ly luan co ban lien quan den hoan thien co che quan ly thue doi vdi hang hoa nhap khau - Luan van da neu dirge khai niem va dac diem cua quan ly thue doi vdi hang hoa nhap khau va quan niem ve ca che quan ly thue doi voi hang hoa nhap khau - Tren ca sd do, tac gia da neu va phan tich yeu to cau ca che quan ly thue doi vdi hang hoa nhap khau : Luat phap, chinh sach va cac quy dinh lien quan den quan ly thue doi vdi hang hoa nhap khau; Quy trinh quan ly thue doi vdi hang hoa nhap khau: Phuong phap quan ly thue doi vdi hang hoa nhap khau; Kiem tra, giam sat quan ly thue doi vdi hang hoa nhap khau Ve co ban toi dong tinh vdi quan diem cua tac gia, vi la each tiep can kha phu hap cho phep tac gia dat dune muc dich nghien cuu cua de tai - Tac gia da chi rd va phan tich kha sau sac cac nhan to anh hudng den co che quan ly thue doi vdi hang hoa nhap khau Do la cac nhan to : (1) quan diem cua Dang va Nha nude, tinh hinh kinh te, chinh tri nude, quoc te va cac chinh sach thuang mai cua quoc gia; (2) yeu cau dam bao thu ngan sach cua Nha nude, (3) trinh nhan luc cua doi ngu quan ly thue bo may quan ly thue doi vdi hang hoa nhap khau, (4) muc ung dung khoa hoc - cong nghe vao quan ly thue doi vdi hang hoa nhap khau Toi chia se vdi tac gia ve each tiep can nay, (5) trinh nhan thue va y thue cua doi tugng nop thue 3.2 Ve kinh nghiem cua quoc te va nude : Luan van da chon loc va phan tich kinh nghiem ve xay dung, thue hien co che quan ly thue nhap khau cua Hai quan Nhat Ban, Singapore, TP Ho chi Minh Day la su lua chon phu hop vi la nhung quoc gia va dia phuong co nhieu cong quan ly thue doi vdi hang hoa nhap khau Tac gia da due rut dugc bai hoc hoan thien ca che quan ly thue doi vdi hang hoa nhap khau Cac bai hoc tren, theo toi, la huu ich doi vdi cac de xuat cua tac gia 3.3 Chuang tac gia trinh bay thue trang ca che quan ly doi vdi hang hoa nhap khau tai Chi cue Hai quan Cua khau San bay Quoc te Noi Bai Trong chuong tac gia da co nhung cong noi bat nhu: - Phan tich kha ro net va thuyet phuc thue trang ca che quan ly noi dung, tir tinh hinh phap luat, chinh sach va cac quy dinh quan ly thue doi vdi hang hoa nhap khau, den cac van de ve quy trinh, phuong phap va kiem tra giam sat Toi cho rang day la mot cac noi dung cong nhat cua luan van - Luan van da tong ket dune nhung tuu han che va cac nguyen nhan cua han che cua co che quan ly doi vdi hang hoa nhap khau tai Chi cue Hai quan Cua khau San bay Quoc te Noi Bai Tac gia da chon loc thu thap so lieu kha cong phu va khai thac nhung khia canh dien hinh de minh chung cho nhung quan diem nghien cuu Nhung danh gia cua tac gia la can cu thue tien quan cho cac de xuat cua tac gia d chuong sau 3.4 Chuong 3, nhung cong cua tac gia dugc ghi nhan d cac van de sau : - Phan tich dugc cac can cu cho viec de xuat phuong huong hoan thien co che quan ly doi vdi hang hoa nhap khau tai Chi cue Hai quan Cira khau San bay Quoc te Noi Bai Cac can cu la : boi canh kinh te nude va quoc te, xu huong cua hang hoa nhap khau, va muc tieu quan ly thue doi veri hang hoa nhap khau d Viet Nam - De xuat phuong huong chii yeu cho viec hoan thien co che quan ly thue doi vdi hang hoa nhap khau - De xuat Giai phap nham hoan thien co che quan ly thue doi vdi hang hoa nhap khau: (1) Hoan thien he thong van ban quy pham phap luat, chinh sach quan ly thue doi vdi hang hoa nhap khau; (2) Xay dung quy trinh quan ly thue doi vdi hang hoa nhap khau phu hop vdi dieu kien nude ta va quoc te; (3) Hoan thien phuong phap quan ly thue doi vdi hang hoa nhap khau; (4) Tang cudng kiem tra, giam sat quan ly thue doi vdi hang hoa nhap khau; (5) Nang cao hieu luc cua bo may va trinh cua doi ngu can bo quan ly thue doi vdi hang hoa nhap khau; (6) Tang cudng dau tu co sd vat chat ky thuat, he thong cong nghe thong tin va hop tac quoc te linh vuc quan ly thue doi vdi hang hoa nhap khau ; (7) Thue hien tot cong tac tuyen truyen giao due phap luat ve thue cho doi tuqng nop thue Nhu vay, cac giai phap bao quat ca giai phap doi vdi timg bo phan cau cua co che quan ly va ca mot so nhan to tac dong den co che quan ly Toi cho rang la nhung giai phap huu ich cho hoan thien co che quan ly thue doi vdi hang hoa nhap khau cua Viet Nam Cac giai phap dupe de xuat dua tren co sd ly luan va thue tien tin cay vi vay cd gia tri thue tien kha cao IV- MOT SO DIEM CAN TRAO DOI THEM VOI TAC GIA - Phan tich thue trang phuong phap quan ly thue doi vdi hang hoa nhap khau va thue trang ve kiem tra giam sat qua khai quat, trung lap va mot so phan tich chua bam sat va phu hop vdi noi ham cua tieu muc - Can cu thu hai cho viec de xuat phuong huong hoan thien co che quan lv thue doi vdi hang hoa nhap khau d Viet Nam chua cd su phu hop te tieu muc va noi dung tac gia trinh bay Theo toi thay vi dat ten tieu muc la "xu huong cua hang hoa nhap khau", thi nen la " xu huong giam cua thue suat doi vdi hang hoa nhap khau" V- KET LUAN Luan van la mot cong trinh nghien cuu nghiem tuc va the hien su lao dong nghiem tuc va am hieu ve linh vuc chuyen mon Luan van co ket cau tuong doi hpp ly, phuong phap nghien cuu kha thich hpp, trinh bay rd rang Luan van dap ung day du cac yeu cau cua mot luan van thac sy kinh te, tac gia xung dang dupe nhan hoc vi thac sy kinh te chuyen nganh kinh te chinh tri Ngudi nhan xet TS Do hi Kim Hoa NHAN XET LUAN VAN THAC SI KINH TE (Qua khao sat thue tien tai Chi cue Hai quan CKSBQT Noi Bai) ” Chuyen nganh : Ma so : Hoc vien : Luong Van Dung Ngudi nhan xet phan bien TS Tao Thi Hoang Anh NOI DUNG NHAN XET Tinh cap thiet, thdi sy, y nghia khoa hoc va thue tien cua de tai luan van: Trong dieu kien kinh te toan cau hien nay, cac quan he doi ngoai cang phat trien, hoi nhap kinh te quoc te cang sau rong, cac hoat dong ngoai thuong cang phat trien manh me Hoat dong xuat nhap khau hang hoa phat trien manh va da dang ca ve sd lupng, hinh thue, chung loai hang hoa, ca ve phuong thue luon lach, tron tranh thue, dat yeu cau doi vdi cong tac quan ly thue doi vdi hoar dong xuat nhap khau hang hoa: phai co cac giai phap de dam bao kiem soat chat che doi tirong quan ly, khong bo sot, bo lot hang hoa va de that thu thue, nhirng van tao thuan lai, thue day hoat dong xuat nhap khau, phat trien kinh te dat nude Chi cue Hai quan CKSBQT Noi Bai la mot nhung don vi quan ly thu thue nhap khau hang hoa co vi tri quan trong ca nude Trong nhung nam qua Chi cue Hai quan CKSBQT Noi Bai da khong ngung no luc thue hien cac bien phap nham nang cao hieu qua quan ly thue doi vdi hoat dong xuat nhap khau hang hoa, giai quyet cac vudng mac, kho khan cua DN XNK, tao thuan lpi cho cac hoat dong thuemg mai xuat nhap khau, day manh kim ngach xuat nhap khau cua TP Ha Noi cung nhu cua dat nude xu the hoi nhap va phat trien kinh te quoc te Tuy nhien, ben canh nhung ket qua da dat dupe, cong tac van quan ly thue doi vdi hang hoa nhap khau noi chung va tai Chi cue Hai quan CKSBQT Noi Bai noi rieng nhieu van de ton tai, han che can phai giai quyet Vi vay viec lua chon de tai : “Hoan thien co che quan ly thue ctdi voi hang hod nhap khau o Viet Nam (Qua khao sat thue tien tai Chi cue Hai quan CKSBQT Noi Bai)” la can thiet va gop phan dap ring nhu cau thue tien dang dat Str phu hup gifia ten de tai voi noi dung, gifra noi dung vdi chuyen nganh nghien cuu: Noi dung luan van phu hop vdi ten de tai va chuyen nganh nghien cuu Sy trung lap vdi cac cong trinh, luan van, luan an da cong bo : Theo toi duoc biet chua co cong trinh nao nghien cuu ve quan ly thue ddi hang hoa nhap khau d Viet Nam mang tinh cu the tai dia ban Chi cue Hai quan Bai vdi cac so lieu cap nhat tdi giai doan hien tai nhu de tai Vi vay ve co ban dung luan van khong trung lap vdi cac cong trinh, luan van, luan an da duoc bo Ve ket cau, phuong phap nghien cdu: 4.1 Ve ket cau: Luan van ngoai phan md dau va ket luan, ket cau luan an gc chuong Day la ket cau truyen thong, phu hop vdi ddi tuong va muc tieu nghien cua de tai 4.2 Ve phuong phap: Tac gia da su dung phuong phap logic va lich su, phan tong hop, thong ke Day la nhung phuong phap phu hop vdi chuyen nganh, cho tac gia thuc hien duoc muc tieu nghien cuu dat cua luan van Noi dung va ket qua nghien cdu da dat diryc : tvei qua nghien cuu cua luan van duoc the hien Qua cac noi dung sau day Tren co so nghien cuu khoa hoc va he thong hoa nhung van de ly luan va tien luan van cd nhung dong gop sau: Thd nhat, luan van da khai quat nhung van de co ban ve thue nhap khau, ly thue nhap khau va co che quan ly thue nhap khau dieu kien hoi nhap qui va chinh sach cai each hanh chinh linh vuc hai quan Thd hai, luan van da phan tich cac yeu to cau co che quan ly thue khau ddi vdi hang hoa: he thong phap luat, chinh sach va cac quy dinh lien quan trinh quan ly, to chuc thuc hien, kiem tra, giam sat, tra thue doi vdi hang nhap khau Tren co so luan van lam ro cac nhan to anh hudng den co che quan ly thu vdi hang hoa nhap khau: Qua trinh hoi nhap kinh te quoc te va cac qui dinh cu; hiep dinh ma Viet nam ky ket tham gia,cai each thu tuc hanh chinh linh vu< quan; Moi trudng quan ly thue doi vdi hang hoa nhap khau; To chuc bo may qu; va trinh nang luc cua can bo quan ly thue doi vdi hang hoa nhap khau Luar cung ly giai su can thiet phai hoan thien co che quan ly thue doi vdi hang hoa khau Thd ba, Luan van tham khao kinh nghiem cua Hai quan Nhat Ban, Hai Singapore va Cue Hai quan TP Ho Chi Minh tvr rut bai hoc kinh nghiem viec hoan thien co che quan ly thue, giam sat, thu tuc hai quan dien tir, cai each thu tuc hanh chinh d nude ta, mot so kinh nghiem cd gia tri thue tien cao nhir: Cong tac quan ly thue khong the thue hien thdi ky hoi nhap neu khong dua vao tin hoc hoa; Con ngudi luon la yeu to quan nhat, quyet dinh sir bai cua co che quan ly, cai each thu tuc hanh chinh; Viec soat van ban quy pham phap luat linh vuc hai quan phai lam thirdng xuyen lien tuc, cd co so khoa hoc de dam bao bam sat duqc yeu cau there te; Tang cudng kiem tra giam sat hai quan tinh hinh gian lan thirong mai, buon lau, van chuyen trai phep ma tuy, vu khi, hang cam nhap khau vv cang phCrc tap v.v Thtr tir, luan van da phan tich thue trang van dung co che quan ly thue doi vdi hang hoa nhap khau thong qua danh gia thue te cong tac quan ly d Chi cue Hai quan CKSBQT Noi Bai, bao gom: Thue trang thue hien phap luat, chinh sach va cac quy dinh quan ly thue doi vdi hang hoa nhap khau Thue trang van dung quy trinh quan ly thue doi vdi hang hoa nhap khau Thue trang van dung phuong phap quan ly thue doi vdi hang hoa nhap khau Thue trang ve viec kiem tra, giam sat viec thirc hien quan ly thue doi vdi hang hoa nhap khau Tren co so luan van danh gia ket qua thirc hien co che quan ly thue doi vdi hang hoa nhap khau tai Chi cue Hai quan CKSBQT Noi Bai chi nhung tuu, han che thdi gian qua, nguyen nhan va phuong hirdng khac phuc thdi gian tai Thu nam, luan van da de xuat phuong hudng va giai phap hoan thien co che quan ly thue doi vdi hang hoa nhap khau d Viet Nam, bao gom tong hoa cac giai phap: - Hoan thien he thong van ban quy pham phap luat, chinh sach quan ly thue doi vdi hang hoa nhap khau - Xay dirng quy trinh quan ly thue doi vdi hang hoa nhap khau phu hop vdi dieu kien nude ta va quoc te - Hoan thien phuong phap quan ly thue doi vdi hang hoa nhap khau Tang cudng kiem tra, giam sat quan ly thue doi vdi hang hoa nhap khau - Nang cao hieu lire cua bo may va trinh cua doi ngu can bo quan ly thue doi vdi hang hoa nhap khau - Tang cudng dau tu co so vat chat ky thuat, he thong cong ng’ne thong tin va hpp tac quoc te lmh vuc quan ly thue doi vdi hang hoa nhap khau 82 quan chu khong phai la mot ganh nang mot loat cac thu tuc hanh chinh rudm , ton hao cong sue va thdi gian cua CBCC va doanh nghiep Cai each thu tuc hanh chinh qua trinh thong quan can phai sua Luat Quan ly thue viec hoan thue va xet khong thu thue vi nhu tinh trang hien doanh nghiep phai chuan bi ho so hoan thue rat cong phu ,doi rudm Chua ke r r x r •> den thdi gian hoan thue qua lau doanh nghiep can von de kinh doanh san xuat, viec hoan thue tir ngan sach la ca mot qua trinh dai vi cdn lien quan tdi kho bac nha nudc nen cang kho khan De thuc hien duoc ngoai sira Luat phai co Thdng tu hudng dan, theo quy dinh ro trach nhiem , thdi gian va cac che tai ddi viec hoan r r thue va khong thu thue cho cac trudng hop duoc phep Cai each thu tuc hanh chinh phai thuc hien xuyen suot va cd chi dao tich cue tir Tong cue Hai quan xuong tdi tirng CBCC , phai tao duoc phong trao thi dua va quy dinh cu the chu khong ho hao khau hieu , khong hieu qua nhu hien Thd ba , phuemg phap tuyen truyen giao due , hudng dan doanh nghiep Triet de thuc hien theo Luat Hai quan va cac van ban hudng dan tdi tung CBCC ve viec hudng dan doanh nghiep qua trinh thdng quan vi da quy dinh la :trach nhiem cua Hai quan la phai hudng dan doanh nghiep qua trinh thdng quan, luon coi doanh nghiep la ddi tac qua trinh lam thu tuc Cd hinh thuc tuyen duong tren phuong tien thdng tin dai chung doi vdi cac doanh nghiep cd kim ngach ldn , sd thue nop ngan sach cao , thuong “ diem” tieu chi QLRR ,tao dieu kien tuyen truyen cong ddng doanh nghiep la mot each lam hay va hieu qua 3.3.4 Tang cudng kiem tra, giam sal quan ly thue ddi vdi hang hda nhap khau De su dung cac cong cu kiem tra giam sat qua trinh thdng quan ddi vdi hang hda nhap khau nham nang cao hieu luc va hieu qua quan ly thue vdi hang hda nhap khau dap ung yeu cau hai quan hien dai, thdi gian tdi can ddi mdi cong tac kiem tra, giam sat theo hudng sau : 83 Thu nhat, xay dung he thong chuong trinh sir dung chung cho toiin nganh tong hop cac tinh hudng kiem tra mlu phan tich phan loai hang hda, ma HS , mire thue nhSm dam bao mot mil hang chi co mot ma IIS va ten goi chung , co thue suat chung Mot nhung mat yeu nhat cua luc lugng kiem tra, giam sat hien la kha nang chuen mon nghiep vy, cd nhieu nguyen nhan cua tinh hinh nay, nhu: tinh hinh luan chuyen CBCC, hg thdng van ban chua day du he thdng, can bg mdi chua co sat nhieu vdi thyc te Thu hai, xay dung luc lugng kiem tra, giam sat qua trinh lam thu tuc thdng quan theo hudng chuyen nghiep, chuyen sau Nang cao trinh nghigp vu kiem tra phat hign gian lan thuong mai qua gia, xuat xu hang hda, cac ky nang hanh chinh (lap bien ban, xac dinh hanh vi pham, xir ly vi pham, giai quyet khieu nai quyet djnh truy thu) va ky nang xay dung ke ho?ch kiem tra va thuc hien , kinh nghiem kiem tra ho so, chung tir, sd sach ke toan, bao cao ke loan, phat hien mau thuan cong tac tham van xac dinh tri gia thue 77?/? ba, thuc hi