Hoàn thiện quản lý doanh nghiệp ưu tiên của hải quan việt nam

LOI CAM DOAN Toi xin cam doan luan van "Hodn thien quart ly doanh nghiep wu tien cua Hai quan Viet Nam' la cong trinh nghien cuu cua rieng toi Cac s6 lieu, noi dung, ket qua nghien cuu luan van la trung thuc va co nguon goc ro rang Tac gia luan van Ta Ngoc Thuy YEU CAU CUA H0I BONG CHaM LUAN V ♦ -X.” A A ’ i ~ A , ? "1 - • * "J diem can sua chua bo sung truac nop lu Vien dao tao SDH ' ' V h thuc -/< z CA 727-^c, .Qk Qf LSlAA Chu tich Hoi dong Cam ket cua Hoc vien K Xia.dteiL Irtki Aum i£m kuxn Qrii Ate) Hoc vien (Xy va ghi ro ho ten) ‘ Neu hoc vien ;q tach nhiem chi sue theo y#u cau cua Ho 53ns cham lufin van Trcng moug hop khong chinh sUa sS idifing du-c cOng nhan ket cui b£c vf Ho: vien phii d$ng bin ySu cau chink sUs nd- vie cu-3i luan van chih thoc kh: npp che ten E7 ££H NHAN XET LUAN VAN THAC S! KINH TE De tai: Hoan thien quan ly doanh nghiep wu tien cua Hai quan Viet Nam Chuyen nganh: Kinh te chinh tri Ma so: 60 31 01 Tac gia: Ta Ngoc Thuy Tinh cap thiet cua de tai luan van Cai each thu tuc hanh chinh noi chung va cai each thu tuc hai quan noi rieng dang la yeu cau cap thiet nham cai thien moi trudng kinh doanh, nang cao > r nang luc canh tranh cua nen kinh te Trong nhung nam qua, nganh hai quan da co nhieu cai each thu tuc hai quan, cac thuc quan ly nham quan ly tot hon hang hoa xuat nhap khau, phu hop r r r hon vdi thong le quoc te va thu duqc nhung ket qua dang khich le Tuy nhien, nhieu van de doi hoi phai tiep tuc duqc hoan thien cho phu hop vdi dieu kien cua Viet Nam Do do, viec Tac gia chon de tai: ''Hoan thien quan ly doanh nghiep wu tien cua Hai quan Viet Nam ” cho luan van thac si cua minh la can thiet, co y nghia thuc tien cap bach Co sd ly luan va thuc tien cua nhung van de nghien cuu luan van De tai duqc nghien cuu dua tren co so ly luan cua chu nghia Mac - Lenin, cac quan diem cua Dang Cong san Viet Nam va nhung kien thuc cua kinh te chinh tri hien dai Dong thdi, luan van xuat phat tu thuc trang quan ly cua hai Z ’ ' quan doi vdi cac doanh nghiep uu tien de phan tich, danh gia Cac so lieu dang tin cay Co so ly luan va thuc tien cho phep Tac gia thuc hien cac nhiem vu dat Ket cau va ph iron g phap nghien cuu cua luan van Vdi 103 trang danh may (khong ke danh muc tai lieu tham khao), luan van gom phan md dau, ket luan va chuong, tiet Chuong co tieu de: “Co sd ly luan va thuc tien ve quan ly doanh nghiep wu tien cua hai quan" gom 40 trang (tu trang 5-44) Chuong trudc het nghien cuu nhung van de ly luan co ban ve r doanh nghiep uu tien va quan ly doanh nghiep uu tien cua hai quan Nhung van de co ban cua quan ly doanh nghiep uu tien cua hai quan nhu: khai niem, noi dung, nhung nhan to anh hudng dupe luan van dac biet quan tarn Cuoi chuong 1, luan van trinh bay kinh nghiem quan ly doanh nghiep uu tien cua hai quan d mot so quoc gia va rut bai hoc cho Hai quan Viet Nam Chuang nghien cuu thuc trang quan ly doanh nghiep uu tien cua Hai quan Viet Nam gom 33 trang (tu trang 45-77) Trong chuong nay, sau trinh A bay khai quat ve Hai quan Viet Nam, luan van tap trung trinh bay thuc trang quan ly doanh nghiep uu tien cua Hai quan Viet Nam Cuoi chuong, Tac gia dua cac r nhan xet, danh gia nhung tuu, han che linh vuc hoat dong cua hai quan Viet Nam va nguyen nhan A A Chuong ban ve phuong huong va giai phap co ban nham hoan thien quan ly doanh nghiep uu tien cua Hai quan Viet Nam gom 25 trang (tu trang 78 - 102) Sau trinh bay can cu de xuat phuong huong hoan thien quan ly doanh nghiep uu tien cua hai quan thdi gian tdi, luan van tap trung trinh bay nhung giai phap co ban nham hoan thien quan ly doanh nghiep uu tien cua Hai quan Viet Nam va dua mot so kien nghi nham hoan thien hoat dong thdi gian tdi Ket cau tong the cua luan van nhu vay co ban la hop ly va 16 gfch Cach tiep can, phan tich cac van de cua luan van tu chung den rieng; tu ■,j 6c trim tupng den cu the Tu tinh hinh, so lieu thuc te, Tac gia phan tich va dua TRUON cac nhan xet, danh gia Phuong phap nghien cuu nhu vay la hop ly, cho phep Tac Al iNH gia thuc hien dupe cac nhiem vu dat cho luan van Luan van dupe trinh bay theo dung quy dinh; van phong mach lac, de hieu, it co loi in an Nhirng ket qua chu yeu cua luan van: - He thong hoa dupe nhung van de ly luan co ban ve quan ly doanh nghiep uu tien A A H cua hai quan Nhung van de ly luan da dupe van dung de phan tich thuc trang va de xuat nhung phuong huong, giai phap va cac kien nghi hoan thien quan ly cac doanh nghiep uu tien cua hai quan cac chuong tiep theo - Phan tich dupe thuc trang quan ly doanh nghiep uu tien cua Hai quan Viet Nam; chi dupe nhung cong va han che chu yeu ciing nguyen nhan - Dua dupe nhung phuong huong va cac giai phap hoan thien quan ly doanh nghiep uu tien cua hai quan thoi gian tdi Nhin chung nhung phuong huong va cac kien nghi la can thiet, kha thi Nhung han che: - C6n lam ro hon nhirng uu diem, dac biet la nhupc diem; nhirng dieu kien thuc hien quan ly doanh nghiep uu tien cua hai quan - Mot vai noi dung lan man, dan trai; phan trinh bay tinh hinh quan ly cac doanh nghiep uu tien cua Hai quan kha so lupc, nang ve cac quy dinh Danh gia chung ? Luan van la cong trinh khoa hoc doc lap, nghiem tuc, mat uu diem la co ban Luan van da dap ung duoc cac yeu cau doi voi luan van cao hoc va Tac gia Ta Ngoc Thuy xung dang duoc nhan hoc vi thac si khoa hoc kinh te, chuyen nganh kinh te chinh tri, ma so 60 31 01 Ha Noi 20 thang 11 nam 2014 Ngwai nhan xet Xac nhan cua co' quan PGS TS Pham Van Dung la Chu nhiemfGS TS Pham Van Dung Khoa Kinh te Chinh tri, Truong Dai hoc Kinh te, Dai hoc Quoc gia Ha Noi Hci Noi 23 thang 11 nam 2014 T/L HIEU TRlTdNG XfFX, TRUING PHONG TC - NS TRUONG OAI HO KINH T ThS Canh Chi'Dung NHAN XET LUAN VAN THAC SI KINH TE • • • - Ten luan van: “Hoan thien quan ly doanh nghiep uu tien cua Hai quan Viet Nam” - Chuyen nganh: Kinh te chinh tri - Ten tac gia: Ta Ngoc Thuy - Nguoi nhan xet: PGS.TS To Due Hanh, truong DH Kinh te quoc dan - Trach nhiem HD: phan bien Sau doc ky toan bo luan van, toi co nhung nhan xet nhu sau: Ve tinh cap thiet cua de tai Quan ly doanh nghiep uu tien (DNUT) cua Hai quan la mot xu huong phat trien mdi cua phuong thuc quan ly xuat nhap khau (XNK) tren the gioi, ma khdi xuong la tu cac nuoc phat trien Bdi le, day la mot phuong phap quan ly co hieu qua ve hang hoa XNK, kiem tra chat che, nhanh gon ve thu tuc hai quan, dam bao lqi ich cho ca doanh nghiep va Nha nuoc, dap ung duqc nhu cau phat trien cua XNK hang hoa va do tao dieu kien thuan lqi hoi nhap kinh te quoc te Viet Nam dang qua trinh giam manh thu tuc hai quan de ngang bang voi muc trung binh cua khu vuc, gop phan day manh hoat dong XNK hang hoa, thi viec thuc hien quan ly DNUT cua Hai quan la rat can thiet Phuong phap quan ly d Viet Nam moi bat dau duqc thuc hien thi diem tu nam 2011 Ket qua la da dat duqc nhung tuu dang ke, nhien cung boc lo khong it nhung bat cap, han che; ket qua dat duqc chua nhu mong muon, lam anh hudng den hoat dong XNK hang hoa va hoi nhap kinh te quoc te cua dat nuoc Vdi ly do, hoc vien cao hoc Ta Ngoc Thuy lua chon: “Hoan thien qudn ly doanh nghiep uu tien cua Hai quart Viet Nam” lam de tai liian van thac si kinh te cua minh, theo toi day la van de cap thiet ca ve phuong dien ly luan va thuc tien De tai phu hop voi chuyen nganh Kinh te chinh tri va khong trung lap vdi cac de tai khoa hoc khac da dupe cong bo ma toi dupe biet Nhung ket qua dat duoc va dong gop khoa hoc cua luan van Mot la, luan van da khai quat hoa va phan tich dupe khung ly luan ve quan ly DNUT cua Hai quan, bao gom: Khai niem, phan loai DNUT; tieu chi xac dinh DNUT; cac Imh vuc uu tien cua HQ danh cho DNU’T; phan tich noi dung quan ly DNU'T cua IIQ, nhom nhan to anh huong den quan ly DNUT cua HQ va phan tich kha ro net su can thiet hoan thien quan ly DNUT cua HQ Hai Id, luan van khao sat va phan tich kinh nghiem quan ly DNU’T cua HQ cac quoca gia: Hoa Ky, NewZealand, Thuy Dien, Lien minh chau Au, Argentina va Hong Kong Tu do, luan van rut bai hoc kinh nghiem cua cac nude co the xem xet va van dung cho HQ Viet Nam qua trinh hoan thien quan ly DNUT Ba la, vdi van phong kha sue tich cung vdi cac so lieu kha cap nhat, co nguon goc ro rang, dang tin cay , luan van da phan tich va chi cho cho ngudi doc thay dupe thuc trang quan ly DNUT cua HQ Viet Nam tu nam 2011 (thuc chat la tu thang cuoi nam 2011) den thang dau nam 2014 Qua do, luan van danh gia, nhan xet va rut tuu dat dupe, han che va nguyen nhan cua nhung han che quan ly DNU’T cua HQ Viet Nam Bon la, tren co sd phan tich khung ly luan va kinh nghiem thuc tien d chuong 1; phan tich, danh gia thuc trang quan ly DNUT cua HQ Viet Nam d chuong 2; den chuong luan van da phan tich phuong huong co ban va giai phap chu yeu nham hoan thien quan ly DNU'T cua HQ Viet Nam thdi gian toi Cac giai phap dupe phan tich cd co sd khoa hoc, kha sat vdi thuc tien cuaViet Nam va xu huong phat trien cua the gidi Vi vay, toi cho rang cac giai phap kha dong bo va cd tinh kha thi Mot so van de trao doi cung tac gia Luan van da dat dupe mot so cong, nhien theo toi luan van van mot so han che, neu khac phuc dupe thi gia tri luan van se cao hon: - Giua ddi tupng, muc dich, pham vi nghien cuu va nhung dong gop cua luan van (phan md dau) vdi noi dung cac tieu muc cua luan van chua khop nhau: phan md dau la quan ly DNUT dac biet cua HQ, nhung noi dung lai la quan ly DNUT cua HQ (khong cd tu dac biet) - Ten nhieu tieu de chua chuan xac (cd nhung ten tieu de thieu tu, cd nhung ten tieu de lai thua tu), nhieu tieu de dat ten cut va cd sir trung - Trong tiet 2.2 Thuc trang tu thuc trang den thuc trang (trang 54 den 72) hau nhu khong cd so lieu, nen tinh thuyet phuc khong cao So lupng bang bieu it, cd bang bieu khong chinh xac, khong cap nhat va de khong dung cho, nhu: bang 1.2 (tr 43); bang 2.1 (tr 61); so 2.1 (tr 64); bang 3.1 (tr 85) • A- hi - Trang 96 - 97 co tieu chi tac gia dung tu: ty suat , nhung lai khong cd ty le phan tram; luan van cd rat nhieu chu viet tat ma khong cd chu thich bang chu viet tat; tai lieu tham khao qua it Ket luan Mac du nhung han che nhu tren, nhung nhin chung luan van la mot cong trinh khoa hoc cong phu, nghiem tuc va doc lap cua tac gia Luan van cd ket cau hop ly; so lieu kha cap nhat, dang tin cay; hinh thuc trinh bay dung quy dinh Luan van da dap ung dupe noi dung va hinh thuc cua mot luan van thac si kinh te, chuyen nganh KT - CT va tac gia cua luan van xung dang dupe nhan hoc vi thac si kinh te Hci Noi, 22 theing 11 nam 2014 Nguoi nhan xet PGS TS To Due Hcinh MUC LUC • • LOI CAM DOAN MUC LUC DANH MUC CAC CHU* VIET TAT DANH MUC CAC BANG BIEU, SO DO TOM TAT LU AN VAN PHAN MO DAU Chuong 1: CO SO LY LU AN VA THlfC TIEN VE QUAN LY DOANH NGHIEP VU TIEN CUA HAI QUAN 1.1 Nhung van de co ban ve doanh nghiep uu tien 1.1.1 Khai niem ve doanh nghiep uu tien 1.1.2 Phan loai doanh nghiep uu tien 1.1.3 Tieu chi xac dinh doanh nghiep uu tien 1.1.4 Cac linh vuc uu tien danh cho doanh nghiep uu tien 10 1.2 Noi dung, nhan to anti huong, su can thief hoan thien quan ly hai quan doi voi doanh nghiep uu tien 12 1.2.1 Noi dung quan ly hai quan doi vdi doanh nghiep uu tien 12 1.2.2 Nhan to anh huong den quan ly doanh nghiep uu tien cua Hai quan 27 1.2.3 Sir can thiet hoan thien quan ly doanh nghiep uu tien d Viet Nam 31 1.3 Kinh nghiem ve quan ly doi vol doanh nghiep uu tien o’ mot so quoc gia va bai hoc rut cho hai quan Viet Nam 36 1.3.1 Tong quan kinh nghiem quan ly cua mot so quoc gia 36 1.3.2 Bai hoc rut doi vdi viec hoan thien quan ly doanh nghiep uu tien cua Hai quan Viet Nam 44 Chirong 2: THUC TRANG QUAN LY DOANH NGHIEP UU TIEN CUA HAI QUAN VIET NAM 45 2.1 Khai quat ve quan ly doanh nghiep cua hai quan Viet Nam 45 2.1.1 Quan ly nha nude ve Hai quan 45 2.1.2 Cac uu tien quan ly hai quan doi vdi hang hoa xuat nhap khau tai Viet Nam 47 2.2 Thye trang thuc hien quan ly doanh nghiep uu tien cua Hai quan Viet Nam 51 89 Thu hai, xem xet he thong so sach ke toan can luu y den sir phu hop giua cac tai khoan goc, cac so ke toan va bien ban kiem ke thuc te, cac bao cao thue va cac bao cao noi bo cua don vi de xem xet ve tin cay cua cac he thong so sach ke toan cua don vi Thu ba, xem xet su phan cong cong viec bo phan ke toan de danh gia qua trinh kiem soat noi bo bo phan Thu tu, doi vdi cac doanh nghiep xem xet cong nhan AEO yeu cau bat buoc can thiet phai co cac bao cao kiem toan toan dien ve hoat dong cua doanh nghiep duoc cung cap bdi cac cong ty kiem toan doc lap dupe cong nhan Bien ban kiem toan khong chi kiem toan bao cao tai chinh ma xem xet den cac noi dung hoat dong khac cua doanh nghiep nhu ban hang, mua hang, bao quan, san xuat de lam co sd so sanh vdi cac bao cao doanh nghiep cung cap 3.2.4.3 He thdng kiem soat noi bo He thdng kiem soat noi bo thuc chat la cac hoat dong, bien phap, ke hoach, quan diem, noi quy chinh sach va nd luc cua moi vien td chuc de dam bao cho td chuc hoat dong hieu qua va dat dupe muc tieu dat mot each hop ly Noi each khac, day la tap hop tat ca nhung viec ma mot cong ty can lam de cd dupe nhung dieu muon cd va tranh nhung dieu muon tranh He thdng khong dem ket qua dua tren cac sd tang trudng, ma chi giam sat nhan vien, chinh sach, he r r rv thong, phong ban cua cong ty dang van hanh va, neu van giu nguyen each lam thi cd kha nang hoan ke hoach khong Do vay, xem xet doanh nghiep de nghi dupe trd doanh nghiep AEO co quan Hai quan can quan tam den he thdng kiem soat noi bo cua doanh nghiep Ddi vdi nhung doanh nghiep cd he thdng kiem soat noi bo tot se giam thieu dupe nhung sai sot qua trinh hoat dong chung cua doanh nghiep cung nhu cac linh vuc hoat dong lien quan den hai quan Vi vay, yeu cau de dupe trd mot AEO la doanh nghiep phai cd he thdng kiem soat noi bo Co quan Hai quan can phai xem xet va danh gia ddi vdi he thdng kiem soat noi bo cua doanh nghiep de cung cd them niem tin va su tin tudng cua co quan Hai 90 quan qua trinh tham dinh va cong nhan doanh nghiep uu tien Mot doanh nghiep co he thong kiem soat noi bo hoat dong hieu qua, no phai co du nam phan va tung phan phai hoat dong hieu qua, cu the la: Mdi tricdng kiem soat Day la moi trudng ma toan bo hoat dong kiem soat noi bo duqc trien khai Moi trudng chi tot neu cac noi dung sau duqc dam bao: doanh nghiep da ban hanh dudi dang van ban cac quy tac, chuan muc phong ngtra ban lanh dao va cac nhan vien lam vao tinh the xung dot quyen lqi vdi doanh nghiep, ke ca viec ban hanh cac quy dinh xu phat thich hop cac quy tac chuan muc bi vi pham Doanh nghiep da bien rong rai cac quy tac, chuan muc neu tren, da yeu cau tat ca nhan vien ky ban cam ket tuan thu nhung quy tac, chuan muc duqc thiet lap Tu each dao due, hanh vi ung xu va hieu qua cong viec cua lanh dao la tarn guong sang de nhan vien noi theo Doanh nghiep co so to chuc hqp ly dam bao cong tac quan ly (lap ke hoach, to chuc, quan ly nhan su, lanh dao va kiem soat) duqc trien khai chinh xac, kip thdi, hieu qua Doanh nghiep cd bo phan kiem toan noi bo hoat dong theo cac chuan muc cua kiem toan Nha nudc va kiem toan qudc te Bo phan kiem toan noi bo phai cd kha nang hoat dong htru hieu duqc true tiep bao cao doc lap, edi md vdi co quan kiem toan cap tren hoac vdi cac lanh dao cao cap cua to chuc Doanh nghiep cd cac van ban quy dinh chung cung nhu hudng dan cu the hoat dong quan ly tdng the va cac hoat dong chuyen ngan Doanh nghiep cd he thdng van ban thdng nhat quy dinh chi tiet viec tuyen dung, dao tao, danh gia nhan vien, de bat, tra luong, phu cap de khuyen khich moi ngudi lam viec liem chinh, hieu qua Doanh nghiep da su dung "Ban md ta cong viec” quy dinh rd yeu cau kien thuc va chat luqng nhan su cho tung vi tri to chuc Doanh nghiep khdng dat nhung chuan muc tieu chi thieu thuc te hoac nhung danh sach uu tien, uu dai, luong, thudng bat hqp ly tao co hoi cho cac hanh vi vo ky luat, gian doi, bat luong Doanh nghiep da ap dung nhung quy tac, cong cu kiem toan phu hqp vdi nhung chuan muc thdng dung da duqc chap nhan cho loai hinh hoat dong san xuat kinh doanh cua minh dam bao ket qua kiem toan khdng bi meo md, sai lech su 91 dung cac chuan muc, cdng cu kiem toan khong phu hop Doanh nghiep thuong xuyen luan chuyen nhan su cac khu vuc vi tri nhay cam Quan tam, nhac nha, bao ve quyen loi cua nhung nguoi lam viec cac khu vuc vi tri doc hai nang nhoc theo dung quy dinh Danh gid rui ro Viec danh gia rui ro duoc coi la co chat luong neu: Ban lanh dao da quan tam va khuyen khich nhan vien quan tam phat hien, danh gia va phan tich dinh luong tac hai cua cac rui ro hien huu va tiem an Doanh nghiep da de cac bien phap, ke hoach, quy trinh hanh dong cu the nham giam thieu tac hai rui ro den mot gioi han chap nhan nao hoac doanh nghiep da co bien trien khai cong viec Hoat dong kiem soat Chat luong hoat dong kiem soat duoc coi la tot neu cac noi dung sau duoc dam bao: Doanh nghiep da de cac dinh muc xac dinh ve tai chinh va cac chi so can ban danh gia hieu qua hoat dong nhu nhung chi so quan ly lap ke hoach va kiem soat de dieu chinh hoat dong san xuat phu hop vdi muc tieu de Doanh nghiep da tong hop va thdng bao ket qua san xuat deu dan va doi chieu cac ket qua thu dupe vdi cac dinh muc, chi so dinh truoc de dieu chinh, bo sung kip thdi Quyen han, trach nhiem va nghia vu ba linh vuc: cap phep va phe duyet cac van de tai chinh, Ke toan va Thu kho duoc phan dinh doc lap rd rang Doanh nghiep da ban hanh van ban quy dinh rd rang nhung cd quyen va (hoac) duoc uy quyen phe duyet toan bo hay mot loai van de tai chinh nao Doanh nghiep da luu giu cac chung cu dudi dang van ban tao dieu kien phan dinh rd rang phan thuc hien cdng viec vdi phan giam sat tai bat ky thdi diem nao, ke ca viec xac dinh nhung ca nhan cd tranh nhiem ve cac sai pham xay Doanh nghiep da giam sat, bao ve va bao 92 dudng tai san vat tir trang thiet bi khdi bi mat mat, hao hut, hong hoc hoac bi su dung khong dung muc dich Doanh nghiep da cam hoac co bien phap ngan ngira cac lanh dao cao cap cua minh su dung kinh phi va tai san cua doanh nghiep vao cac muc dich rieng r \ He thdng thdng tin va truyen thdng Chat luong he thong la tot cac noi dung sau duoc dam bao: Doanh nghiep thuong xuyen cap nhat cac thong tin quan cho ban lanh dao va nhung ngudi co tham quyen He thong truyen thdng cua doanh nghiep dam bao cho nhan vien d moi cap deu cd the hieu va nam ro cac noi quy, chuan muc cua td chuc, dam bao thdng tin dupe cung cap kip thdi, chinh xac den cac cap cd tham quyen theo quy dinh Doanh nghiep da thiet lap cac kenh thdng tin nong (mot uy ban hay mot ca nhan nao cd trach nhiem tiep nhan thdng tin td giac, hoac Dp dat hop thu gop y) cho phep nhan vien bao cao ve cac hanh vi, su kien bat thuong cd kha nang gay thiet hai cho doanh nghiep Doanh nghiep da lap dat he thdng bao ve sd lieu phong ngua su truy cap, tiep can cua nhung ngudi khong cd tham quyen Doanh nghiep da xay dung cac chuong trinh, ke hoach phong chong thien tai hiem hoa va (hoac) ke hoach ung cuu su cd mat thdng tin sd lieu r ■> He thdng giam sat va tham dinh Day la qua trinh theo ddi va danh gia chat luong kiem soat noi bo de dam bao viec dupe trien khai, dieu chinh va cai thien lien tuc He thdng hoat dong tot neu Doanh nghiep cd he thdng bao cao cho phep phat hien cac sai lech so vdi chi tieu, ke hoach da dinh Khi phat hien sai lech, doanh nghiep da trien khai cac bien phap dieu chinh thich hop Viec kiem toan noi bo dupe thuc hien bdi ngudi cd trinh chuyen mon thich hop va ngudi cd quyen bao cao true tiep cho cap phu trach cao hon va cho ban lanh dao Nhung khiem khuyet cua he thdng kiem soat noi bo dupe phat hien bdi kiem toan noi bo hoac kiem toan doc lap dupe bao cao true tiep va kip thdi vdi cap phu trach cao hon, ke ca ban lanh dao de dieu chinh dung luc Doanh nghiep da yeu cau cac cap quan ly trung gian bao cao vdi lanh dao 93 ve moi trudng hop gian lan, nghi ngd gian lan, ve cac vi pham noi quy, quy dinh cua doanh nghiep cung nhu quy dinh cua luat phap hien hanh co kha nang lam giam uy tin doanh nghiep va gay thiet hai ve kinh te Bao ve he thdng may tinh va tai lieu cua cong ty Doanh nghiep can phai co cac cong cu dam bao an ninh cong nghe thong tin thich hop nhu tuong lua phan mem chong vi rut de bao ve he thong may tinh khdi su xam nhap trai phep va de bao ve tai lieu cua cong ty Viec can duoc thuc hien de bao dam chac chan rang cac tai lieu cua doanh nghiep noi chung va cac tai lieu lien quan den hai quan noi rieng duoc bao dam giup cho viec cung cap thong tin cho co quan hai quan duoc thong suot va co the kiem tra, danh gia soat hoat dong cua doanh nghiep sau duoc cong nhan AEO Xem xet tieu chi can luu y mot so van de nhu: - Ke hoach dam bao an toan truy cap md ta cac bien phap tai cho de bao ve he thong may tinh khoi sir truy cap trai phep cung nhu su co y hoac mat mat thong tin; - Thong tin chi tiet ve viec lieu co van hanh he thong tai nhieu dia diem hay khong va chung dupe kiem soat nhu the nao; - Ngudi chiu trach nhiem bao ve va van hanh he thdng may tinh cua cong ty; - Chi tiet ve tuong lura va cac phan mem chong vi rut - Cach hd tro he thdng khdng lam viec bao gom su khdi phuc tat ca du lieu va chuong trinh lien quan; - Cach thuc phan quyen he thdng Tieu chi ve kha nang tai chinh cua doanh nghiep Hiep dinh khung SAFE yeu cau cac AEO phai cd du tiem luc tai chinh de thuc thi cac cam ket cua minh tren co sd tinh toan ky luong den dac diem hoat dong kinh doanh cua doanh nghiep Doanh nghiep xin tham gia chuong trinh AEO phai bao dam chung minh thoa dang rang doanh nghiep dap ung cac tieu chuan kha nang tai chinh hop ly Co quan Hai quan nen xem xet cac noi dung sau de danh gia ve kha nang tai chinh cua doanh nghiep: 94 * Xem xet cac chi tieu the hien kha nang tai chinh cua doanh nghiep bao cao tai chinh cua doanh nghiep nam gan nhat cuoi ky va dau ky Bang each cho thay quy mo hoat dong von cua doanh nghiep Tong cong cua tai san va nguon von tang, giam nhieu nguyen nhan chua bieu hien cu the day du tinh hinh tai chinh cua doanh nghiep Vi vay, can di vao xem xet cu the moi quan he gitra cac chi tieu bang can doi ke toan Ben canh viec huy dong va su dung von, kha nang tu dam bao ve mat tai chinh va muc doc lap ve mat tai chinh cung cho thay khai quat tinh hinh tai chinh doanh nghiep.Vi vay can tinh va so sanh chi tieu: Nhu cau von chu so huu • Ty suat tai tro = - Tong so nguon von Chi tieu cang cao chung to muc doc lap ve mat tai chinh cua doanh cua minh Ben canh tinh hinh tai chinh cua doanh nghiep lai duqc the hien ro qua kha nang toan Neu doanh nghiep co du kha nang toan thi tinh hinh tai chinh cua doanh nghiep kha quan va nguqc lai Do vay danh gia khai quat tinh hinh tai chinh cua doanh nghiep khong the khong xem xet kha nang toan dac biet la kha nang toan ngan han De kha nang toan ngan han, xem xet can so sanh cac chi tieu sau: Tong tai san luu dong • Ty suat toan hien hanh = — Tong no ngan han Ty so cho ta thay kha nang dap ung cac khoan no ngan han (phai toan vdng mot nam hay mot chu ky kinh doanh) cua doanh nghiep la cao hay thap Neu chi tieu xap xi bang thi doanh nghiep co du kha nang toan cac khoan ng ngan han va tinh hinh tai chinh cua doanh nghiep la binh thuong hay kha quan 95 Tong so von bang tien • Ty suat toan cua von luu dong = - Tong so tai san luu dong Ty so phan anh kha nang chuyen doi tien cua tai san luu dong thuc te cho thay neu chi tieu duoc tinh ma ldn hon 0,5 hoac nhd hon 0,1 deu khong tot no gay u dong von hoac thieu tien de toan Tong so von bang tien • Ty suat toan tuc thdi = — Tong so no ngan han Ty suat thuc te cho thay neu ldn hon 0,5 thi tinh hinh toan cua doanh nghiep tuong ddi kha quan neu nhd hon 0,5 thi doanh nghiep cd the gap kho khan cong viec toan cong no va do cd the phai ban gap hang hoa, san pham de tra no vi khong cd tien de toan.Tuy nhien ty suat qua cao lai phan anh mot tinh hinh khong tot vi von bang tien qua nhieu, vong quay cua tien cham lam giam hieu qua su dung von He sd toan tong quat = Tong tai san/No ngan han va dai han Trong do: - Tong tai san bao gom toan bo TSCD va tai san luu dong, dau tu tai chinh ngan han va dai han phuc vu hoat dong SXKD; - No ngan han la toan bo cac khoan no cd thdi gian dao han dudi nam - No dai han la toan bo cac khoan no cd thdi gian dao han tren nam He sd cho biet mdi quan he giua tong tai san ma doanh nghiep dang quan ly, su dung vdi tong no phai tra nd phan anh mot dong vay no cd may dong bao dam Khi gia tri nhd hon nghia la tong tai san nhd hon tong no nhu vay toan bo sd tai san hien cd cua cong ty khong du de toan cac khoan no Dieu chung td doanh nghiep mat kha nang toan, gap kho khan tai chinh va cd nguy co pha san Danh gia noi dung giup co quan hai quan xac dinh tuong doi duoc muc bao lanh cua cac ngan hang ddi vdi cac khoan no thue cua doanh nghiep 96 tuong lai Xem xet thdi gian nop thue cua doanh nghiep vdi thdi han yeu cau nop thue cua co quan thue/hai quan: Noi dung de xac dinh doanh nghiep co phai la don vi chay y vdi cac khoan thue phai nop cho co quan nha nudc nham xac dinh duoc kha nang toan dung han doi vdi cac khoan thue phat sinh cua doanh nghiep tuong lai Tieu chi ve an toan va an ninh Cac van ban quy dinh chung ve an toan, an ninh cua cong ty ve an ninh chuyen hang, co quan hai quan va doanh nghiep AEO phai cung hop tac viec xay dung nhung che dinh quan ly hieu qua chua duoc quy dinh cac van ban phap ly quoc gia hoac quoc te de dam bao chuyen hang duoc van chuyen an toan va nguyen trang Cac doanh nghiep pham vi quyen han va trach nhiem cua minh, dam bao viec van chuyen hang hoa su dung qua trinh van chuyen hang hoa day chuyen cung ung duoc dam bao an ninh mot cach hieu qua Cu the doanh nghiep tien hanh thuc hien cac viec sau: - Co bao nhieu quy dinh bang van ban doi vdi thu tuc dam bao viec tiep can an toan va bao mat; - Co bao nhieu quy dinh bang van ban ve cac bien phap an toan va bao mat; - Nhung yeu cau cu the ve an toan va bao mat doi vdi hang hoa doanh nghiep dang xuat nhap khau; - Nhan su chiu trach nhiem ve cac bien phap an toan va bao mat; - Tieu chi danh gia rui ro doi vdi cong viec kinh doanh; > r t f - Cac yeu cau an ninh doi vdi doanh nghiep ma Cong ty bao hiem dat ra; - Cac yeu cau an ninh doi vdi doanh nghiep khach hang cua cong ty dat ra; - Nhung thu tuc ve chinh sach tuyen dung co tinh den nhung yeu cau ve an ninh va dao tao cho nhan vien ve cac yeu cau an toan an ninh, tuyen nhan vien tam thdi; - Co cac ac yeu cau ve an ninh duoc dua vao nhung thoa thuan hop dong vdi nhung nha cung cap ben ngoai, vi du nhu nhan vien bao ve, nhan vien don ve sinh, nhan vien bao dudng 97 Cac quy dinh ve luong van chuyen hang hod Toan bo cac chu the qua trinh van chuyen hang hoa duoc dao tao de dam bao an ninh cua chuyen hang cung nhu hang hoa mdi hang hoa d dia phan hai quan, co trach nhiem bao cao ve bat cu trudng hop thuc te hoac cd nghi van nao chi dinh nhan vien thuoc bo phan an ninh cua doanh nghiep AEO cung nhu co quan hai quan de tiep tuc dieu tra cung nhu luu cac bao cao de cung cap cho co quan hai quan can thiet Nhung dia diem cd hang hoa trai phep van chuyen phai dupe thuong xuyen kiem tra va dam bao an ninh ben va ben ngoai doi vdi phuong tien Ghi lai cac bao cao sau mdi lan kiem tra va chi rd nhung khu vuc dupe kiem tra Doanh nghiep thdng bao cho co quan hai quan hoac cac co quan cd tham quyen khac doi vdi nhung chuyen hang cd nghi van hoac thuc su vi pham an ninh chuyen hang Co quan hai quan cd trach nhiem thdng bao cho don vi van chuyen ve cac khu vuc thuong dung de giau hang trai phep qua trinh van chuyen de dam bao an ninh chuyen hang Cu the Cdng ty can xac dinh cac yeu to sau: - Cd cac quy dinh ve an toan an ninh day chuyen san xuat; - Cd cac thiet bi chua hang chuyen dung va thuc hien kiem tra danh gia chat luong cua thiet bi; - Cac quy dinh ve an toan an ninh doi vdi hang hoa xuat nhap khau; - Cac quy dinh ve xu ly hang hoa nhap khau vi pham thoa thuan ve an toan, an ninh; - Cac quy dinh ve thu tuc tiep nhan hang hoa cd kha nang mat an toan, an ninh cao Cac quy dinh ve nha xuong Co quan hai quan cd the thiet lap nhung yeu cau doi vdi viec tang cudng an ninh danh rieng cho linh vuc hai quan de dam bao an ninh cho cac toa nha cung nhu giam sat va quan ly toan bo nha xudng Ngoai quyen truy cap hop phap vao mot sd dia diem va cac thdng tin cd lien quan, can tim each ky cac thoa thuan doi tac vdi AEO de cd quyen truy nhap vao cac he thdng theo doi an ninh va khong bi tir choi 98 viec truy cap cac thong tin can thiet de thuc hien cac hoat dong kiem soat Dong thdi cho phep AEO thuc hien cac phuong thuc thuc hien su tuan thu de dap ung cac yeu cau an ninh chua kha thi hay chua duoc tuong thich vdi mot mo hinh AEO Doanh nghiep AEO ap dung cac bien phap an ninh va thu tuc can thiet dam bao an ninh nha xudng va ngan chan viec xam nhap bat hgp phap noi boc hang, khu hang hoa co the gay anh huong den an ninh khu vuc thuoc pham vi trach nhiem cua doanh nghiep day chuyen cung ung Dua tren viec danh gia rui ro thi an ninh nha xudng can quy dinh nhung van de lien quan den nhung yeu to sau: - Toa nha phai duoc xay dung bang nhung nguyen lieu chong lai viec xam nhap trai phep Cau true cua toa nha phai duoc dam bao nguyen ven qua trinh kiem tra va sua chua Toan bo cac cua so va cua vao, hang rao phai duoc dam bao an ninh bang cac thiet bi khoa hoac nhieu bien phap kiem soat, giam sat viec vao khac Ben va ben ngoai nha phai duoc trang bi anh sang phu hop nhu: khu vuc ra, vao; khu vuc xu ly hang; kho hang, hang rao va bai xe - Nhan vien quan ly hoac nhan vien an ninh phai kiem soat toan bo viec su dung cac khoa va chia khoa - Khi duoc yeu cau va sau duoc yeu cau, phai tao dieu kien cho Hai quan truy nhap vao he thdng theo ddi an ninh duoc su dung de dam bao an ninh nha xuong Cac quy dinh ve an ninh nhan sir Hai quan va doanh nghiep duoc uu tien dua tren tham quyen va nang luc cua minh de kiem tra thdng tin co ban ve nhan su gidi han luat phap cho phep Ngoai ra, hai ben cung phai ngan cam viec truy nhap bat hop phap vao cac co so, phuong tien van tai, khu vuc chat hang va khu vuc hang hoa ma cd the anh hudng den an ninh cua nhung khu vuc Ddi vdi doanh nghiep tuyen mdi nhan su can xac minh nhan than ngudi duoc tuyen de dam bao ngudi truoc day khong bi buoc toi ve nhung van de lien quan den an ninh vi pham hai quan hay vi pham hinh su nudc; thuc hien kiem tra dinh ky thdng tin co ban ve nhung nhan vien lam viec cac vi tri an ninh nhay cam; cd thu tuc nhan dien nhan vien 99 A 3.2.5 Nang cao hieu qua truyen thdng giai doan hien dai hoa Hai quan De cac DN, dac biet la DN nudc co day du thong tin ve Chuong trinh cac loi ich va dieu kien tham gia, Cue Kiem tra sau thong quan can tang curing cong tac tuyen truyen ve Chuong trinh, dac biet chu phoi hop vdi cac Cue Hai quan dja phuong- noi quan li true tiep DN Quan tarn doi mdi, nang cao hieu qua cong tac tuyen truyen, hd tro, cung cap thdng tin cho ngurii khai hai quan ngurii nop thue cua Tdng cue Hai quan To chuc cac lop boi during nghiep vu truyen thong, ky nang ung xu, giao tiep vdi bao chi cho can bo cong chuc, lanh dao cac don vi va ca lanh dao cap Cue la rat can thiet Phoi hop chat che vdi cac co quan bao chi cong tac thong tin tuyen truyen, dac biet la doi vdi nhung vu viec nong dang duoc du luan quan tarn, van de ngurii va kinh phi thuc hien cong tac tuyen truyen tai cac don vi Nang cao chat luong doi thoai giua Hai quan - DN Nham nam bat duoc kho khan cua DN de co bien phap giai quyet kip thoi Cac cue hai quan tinh, can lap chuong trinh, ke hoach doi thoai vdi DN hang nam va to chuc trien khai thuc hien Viec to chuc doi thoai phai dam bao cong khai dan chu tren tinh than hop tac, xay dung va co hieu qua thiet thuc Cac kien nghi, vudng mac cua DN phai dupe ghi nhan, tong hop de tra loi day du, kip thoi, phu hop vdi dieu kien trang thiet bi va thdng tin hien co cua co quan Hai quan Can cu vao quy md, tinh chat va noi dung cua tung hoi nghi doi thoai vdi DN, co quan Hai quan phoi hop vdi cac co quan don vi co lien quan nhu Phong Thuong mai va Cong nghiep Viet Nam, cac Hiep hoi DN, co quan dai dien ngoai giao, ban quan ly cac khu che xuat, khu cong nghiep de dam bao chat luong cua cac hoi nghi doi thoai Doi vdi nhung noi dung phuc tap, lien quan den nhieu bo, nganh hoac vupt tham quyen, chua giai dap dupe tai hoi nghi doi thoai, co quan Hai quan tong hop, trinh Bo Tai chinh de phoi hop vdi cac don vi lien quan thuoc va true thuoc Bo Tai chinh hoac cac bo, nganh co lien quan de thuc hien giai dap vudng mac cho DN Sau doi thoai, co quan chu tri doi thoai co trach nhiem tong ket, danh gia, rut kinh nghiem ve viec to chuc doi thoai, phan cong cac don vi thuc hien viec 100 tong hop, phan loai nhung noi dung da dupe tra loi true tiep tai hoi nghi De xuat va trinh eo quan eap tren giai quyet eae noi dung vuot qua tham quyen qua trinh thue hien doi thoai vdi DN tai hoi nghi De xuat kien nghi eae eo quan eap tren ve viee sua doi, bd sung, hoan thien eo ehe, ehi'nh saeh eho phu hop (Nguyen Ha, 2013), 3.3 Kien nghi Tang euong tuyen truyen, nang eao nhan thue eua doanh nghiep ve ehuong trinh doanh nghiep uu tien Tang euong hop tae quoe te vdi Hai quan eae nude dau tranh ehong gian lan thuong mai va hoe hoi kinh nghiem eua hai quan eae nude ve ehuong trinh doanh nghiep uu tien Thue hien ky ket eae hiep dinh hop tae vdi Hai quan eae nude viee ho tro eung eap thong tin ve ehuong trinh doanh nghiep uu tien Kien nghi vdi doanh nghiep uu tien: Ap dung ehien luoe “tuan thu tu nguyen” nham tao mot dien dan binh dang eho eo quan hai quan va eong dong doanh nghiep eung trao doi ve eae ehinh saeh mdi va tae dong eua ehinh saeh eho hoat dong kinh doanh xuat nhap khau Diem mau ehot ma eo quan hai quan nen quan tam xay dung ehien luoe “tuan thu phap luat tu nguyen” la dam bao su ehap hanh phap luat tu nguyen eua doanh nghiep hon la dieu ehinh eae hanh vi vi pham da qua Vi vay, eo quan hai quan phai nhan thue ro hon ve vai tro eua minh tuong lai, la su ean bang giua mot ben la eo quan eong quyen va mot ben la eo quan eung eap dieh vu 101 KET LUAN • Hoan thien che DNUT dac biet se md mot phuong thuc quan ly XNK mdi, vira tao thuan loi va dem lai nhieu loi l'ch thiet thuc cho DN, vira giam chi phi va nang cao hieu qua quan ly cua co quan hai quan, dong thdi tao co hoi cho DN Viet Nam tranh thu duoc cac thuan loi d nudc ngoai tham gia vao thi trudng the gidi Thdng qua chuong, luan van thac sy vdi de tai: “Hoan thien quan ly doanh nghiep uu tien cua Hai quan Viet Nam" da dat dupe nhung ket qua sau: Thu nhat, Luan van da he thdng hoa duoc mot sd ly luan lien quan toi quan ly doanh nghiep uu tien cua Hai quan Viet Nam Thu hai tren co sd cong tac thuc tien va nghien cuu ve chuong trinh doanh nghiep uu tien tai My, NewZealand, Thuy Dien, Lien Minh Chau Au, Argentina, Hong Kong, luan van da rut duoc mot sd bai hoc kinh nghiem cho qua trinh cai each, hoan thien quy trinh quan ly doanh nghiep uu tien Thur ba, luan van cho ngudi doc thay duoc su thay ddi mdi, manh me ve hoan thien mdi trudng phap ly lien quan den Hai quan Viet Nam thdng qua viec hoan thien cac van ban phap quy Dong thdi da noi luat hoa mot sd Hiep dinh va Cong udc quoc te lien quan den linh vuc hai quan Thur tu, luan van da phac thao dupe nhung net chinh thuc trang cung nhu uu nhupc diem va nguyen nhan han che cua Hai quan Viet Nam viec quan ly doanh nghiep uu tien Thu nam, dac biet, luan van da de phuong hudng va cac giai phap thuc hien de hoan thien quan ly doanh nghiep uu tien cua Hai quan Viet Nam Tren co sd phan tich d chuong va chuong 2, tac gia da de xuat nhieu phuong hudng nham hoan thien quan ly doanh nghiep uu tien cua nganh Hai quan Viet Nam 102 TAI LIEU THAM KHAO • I Tai lieu tieng Viet: Tran Binh (2014), Bai bd 12 thu tuc hanh chinh linh vuc hai quan http://baodientu.chinhphu.vn/ Hoat dong Bo - nganh - dia phuong » Hoat dong Bo nganh (05/08) Bo Tai chinh (2011), Thdng tu- sd 63/2011/TT-BTC Quy dinh dp dung thi diem che uu tien linh vuc quan ly nhd nuac ve hai quan doi vai DN du dieu kien Bo Tai chinh (2011), Thdng tic sd 105/2011/TT-BTC sua doi, bd sung Thdng tic sd Thdng tic sd 63/2011/TT-BTC Quy dinh dp dung thi diem che uu tien linh vice quan ly nhd nuac ve hai quan doi vai DN du dieu kien Bo Tai chinh (2013), Thdng tic sd 86/2013/TT-BTC quy dinh ve viec dp dung che uu tien linh vuc quan ly nhd nuac ve hai quan doi vai DN du dieu kien Bo Tai chinh (2013), Thdng tu sd 133/2013/TT-BTC sua doi, bd sung khoan Dieu 15 va cac mau ban hanh kem theo Thdng tu sd 86/2013/TT-BTC 27/6/2013 quy dinh ve viec dp dung che uu tien linh vuc quan ly nhd nuac ve hai quan doi vai DN du dieu kien Duy Khanh (2014), Bat cap hai quan tu dong, http://cafef.vn/kinh-te-vi-mo- dau-tu (28/08) Nguyen Ha (2013), Nang cao hieu qua truyen thdng giai doan hien dai hoa Hai quan www.baohaiquan.vn/Ddng su kien (17/8) Thu Trang (2013), Tiep tuc hoan thien phap ly ve DNUT www.baohaiquan.vn/Ddng su kien (12/5) Tong Cue Hai quan (2008), Ban dich Cong uac Kyoto sua doi nam 1999 10 Tong cue Hai quan (2012), Bao cao Tdng ket nam thi diem chuang trinh doanh nghiep uu tien l.Tong cue Hai quan (2013), Bao cao Tdng ket nam thuc hien chuang trinh doanh nghiep uu tien 103 12 Tong Cue Hai quan (2012), Nghien cuu xay dung che doanh nghiep uu tien linh vuc quan ly nha nude ve hai quan 13 Tong cue Hai quan (2014), Ca cau to chuc cua Tdng cue Hai quan 14 Tong cue Hai quan (2014), Sd lieu ve xuat khau, nhap khau cua cac DNUT II Tai lieu tieng Anh European Union (2007), The AEO Guidelines The National Board of Trade of Sweden (2010), Mutual recognition of AEO programmes: Supply chain security and trade facilitation (Progress report fall 2010 WCO (2012), Keynote Speech by Kunio Mikuriya, Secretary General of the World Customs Organization, Global AEO Conference Seoul, 17 April 2012 World Customs Organization (2011), SAFE Framework of Standards, June 2011 WTO (2014), Logistics performance index 2014