Hoàn thiện quản lý hàng hóa xuất khẩu, nhập khẩu qua hệ thống hải quan điện tử tại cục hải quan thành phố hải phòng

BO GIAO DUG VA DAO TAO ■ ■ ■ mauWw dai hoc khti quoc iimrv £3 DMI HOC KTQD TT THONG'TIN THtf WEN PHGNftLUANA N.TH UKH J TRAN CONG TH&NG HOAN THIEN QUAN LY HANG HOA XUAT KHAU, NHAP •9 - f KHAU QUA HE THONG HAI QUAN UIEN TIT TAI CUC HAI QUAN THANH PHO HAI PHONG Chut^Hn nganh Kinh t6 chinh tri LU AN VAN TH AC SY KINH TE THS W Ngtfdi hufing dan khoa hoc: TS DO THI KIM HOA HA Wi n SBOIZ - LOH CAM DOAN • r • •> Toi xin cam doan luan van "Hoan thien quan ly hang hoa xuat khau, r r nhap khau qua he thong hai quan dien td tai Cue Hai quan Hai Phong" la tu ban than toi nghien cuu, suu tam tai lieu va xay dung Cac so az ~ a r lieu luan van co nguon goc ro rang, tnch dan nguon cung cap Toi xin cam doan va chiu toan bo trach nhiem ve tinh trung thuc cung r a nhu su hop phap cua van de nghien cuu NGLOI CAM DOAN Tran Cong Thang I.()I CAM ON r a Thue hien hai quan dien tu la mot nhung van de moi, phuc tap A linh vuc quan ly Nha nunc ve Hai quan, luan van doi hoi phai co su nghien cuu phan tich ky luong veri so lieu day du ve thuc trang ung dung hai quan dien tu quan ly hang hoa xuat khau, nhap khau tai Cue Hai quan r a r a a Hai Phong Dong thoi, can co co so ly luan vung chac lam nen tang A cho nhung nghien cuu, ung dung thuc te Vi vay, luan van khong the hoan neu khong co giup do, chi bao tan tinh cua co giao TS Do Thi Kim Hoa r a r va cac giang vien Khoa ly luan chinh tri - Dai hoc Kinh te Quoc dan Tac gia xin chan cam on giao vien huong dan va cac thay co giao ve su giup vo cung quy bau Ben canh do, tac gia cung xin bay to long biet on doi voi cac cap Lanh dao va cac dong nghiep lam viec tai Cue Hai quan TP Hai Phong da tao dieu kien de tac gia duoc tap trung nghien cuu va xay dung luan van, gop mot A _ phan nho cho cong cuoc xay dung va phat trien Cue Hai quan TP Hai Phong cung nhu nganh Hai quan Viet Nam Cudi cung, tac gia xin cam on gia dinh, ban be da quan tam, chia se va dong vien tac gia hoan ban luan van Xin chan cam on! HOC VIEN Tran Cong Thang Khoa: CHI9 (2010-2012) MUC • LUC • DANH MUC CAC CHU* VIET TAT I DANH MUC BANG, BIEU, HINH VE Ill TOM TAT LUAN VAN i MO DAU 1 Tinh cap thiet cua de tai luan van Tinh hinh nghien cum Muc tieu nghien cum cua luan van Doi tuomg va pham vi nghien cuu _ a Phuong phap nghien cum Nhung dong gop cua luan van a Bo cue cua luan van Chiro’ng 1: CO SO LY LUAN VA KINH NGHIEM THIC TIEN VE QUAN LY HANG HOA XUAT KHAU, NHAP KHAU QUA HE THONG HAI QUAN DIEN Tl 1.1 Quan niem, dac diem va tac dong cua quan ly hang hoa xuat khau, nhap khau qua he thong hai quan dien tu 1.1.1 Quan niem ve quan ly hang hoa xuat khau, nhap khau cua Hai quan 1.1.2 Dac diem cua quan ly hang hoa xuat khau, nhap khau qua he thong hai A quan dien tu 10 1.1.3 Tac dong cua quan ly hang hoa xuat khau, nhap khau qua he thong hai quan dien tu 14 1.2 Noi dung, nhan to anh hudng va su can thiet phai hoan thien quan ly hang hoa xuat khau, nhap khau quan he thong hai quan dien tu 17 •> r a A A 1.2.1 Noi dung cua quan ly hang hoa xuat khau, nhap khau qua he thong hai quan dien tie 17 1.2.2 Cac nhan to anh huemg den quan ly hang hoa xuat khau, nhap khau r qua he thdng hai quan dien tic 23 1.2.3 Su can thiet phai hoan thien quan ly hang hoa xuat khau, nhap khau A r A qua he thong hai quan dien tu 28 r •> •> r 1.3 Kinh nghiem quan ly hang hoa xuat khau, nhap khau qua he thong hai quan dien tu va bai hoc doi voi Cue Hai quan Hai Phong 32 1.3.1 Kinh nghiem quoc te va nude ve quan ly hang hoa xuat khau, nhap khau qua he thong hai quan dien tic 32 r r r r r •> 1.3.2 Bai hoc doi voi Cue Hai quan Hai Phong ve cong tac quan ly hang hoa xuat khau, nhap khau qua he thong hai quan dien tic 36 Chircrng 2: THUC TRANG QUAN LY HANG HOA XUAT KHAU, NHAP KHAU QUA HE THONG HAI QUAN DIEN TU’ TAI CUC HAI QUAN THANH PHO HAI PHONG 39 2.1 Khai quat ve Cue Hai quan Hai Phong 39 2.1.1 Sic hinh va phat trien cua Cue Hai quan TP Hai Phdng 39 X _ _ 2.1.2 Bia ban boat dong va so khai quat to chicc cua Cue Hai quan TP Hai Phong 44 2.2 Tinh hinh quan ly hang hoa xuat khau, nhap khau qua he thong hai quan dien tu tai Cue Hai quan Hai Phong 46 2.2.1 Tinh hinh thuc hien cac van ban, chinh sach quan ly hang hoa xuat r khau, nhap khau qua he thong hai quan dien tic 46 2.2.2 Bo may to chuc quan ly hang hoa XNK qua he thong hai quan dien tic 48 2.2.3 Tinh hinh to chuc thuc hien quan ly hang hoa xuat khau, nhap khau r qua he thong hai quan dien tic 54 r 2.2.4 Tinh hinh tra, kiem tra 66 2.3 Danh gia ve quan ly hang hoa xuat khau, nhap khau qua he thong hai r quan dien tu tai Cue Hai quan Hai Phong 68 2.3.1 Nhung tuu dat duac 68 2.3.2 Nhicng han che va nguyen nhan cua nhieng han che 13 Chiroug PHUONG IHONG VA GIAI PHAP HOAN THIEN QUAN LY HANG HOA XUAT KHAU, NHAP KHAU QUA HE THONG HAI QUAN DIEN TU TAI CUC HAI QUAN TP HAI PHONG 78 3.1 Phuong huong hoan thien quan ly hang hoa xuat khau, nhap khau qua he r thong hai quan dien tu tai Cue Hai quan TP Hai Phong 78 r r 3.1.1 Boi canh kinh te xa hoi anh huemg tai viec hoan thien quan ly hang hoa xuat khau, nhap khau qua he thong hai quan dien tu tai Cue Hai quan Hai Phong 78 3.1.2 Phuemg huemg hoan thien quan ly hang hoa XNK qua he thong hai quan dien tu tai Cue Hai quan TP Hai Phong 85 r ? •> r 3.2 Mot so giai phap hoan thien quan ly hang hoa xuat khau, nhap khau qua he thong hai quan dien tu tai Cue Hai quan TP Hai Phong 89 3.2.1 Hoan thien cac van ban, chinh sach ve quan ly hang hoa xuat khau, nhap khau qua he thong hai quan dien tu 89 f r 3.2.2 Hoan thien quy trinh nghiep vu va phoi hop veri cac co quan hint quan khac 92 ■* f 3.2.3 Nhom giai phap ve to chuc thuc hien 93 ■* r 3.2.4 Nhom giai phap ve nang cao nang luc cua Cue Hai quan Hai Phong 101 3.3 Mot so kien nghi 105 3.3.1 Kien nghi doi vdi Chinh Phu va Bo Tai chinh 105 3.3.2 Kien nghi doi vdi cac Bo, Nganh lien quan 107 KET LUAN 109 DANH MUC • TAI LIEU • THAM KHAO Ill I DANH MUC CAC CIIU VIET TAT TP CNTT KSHQ KTHQ KTSTQ PLHQ PTVT QLRR TCHQ TTHQ TTHQDT TTHQTT HQ CBCC DN XK NK XNK XNC CCTM TTDL TN-TX SXXK PTTH TK TPHCM GTT TMDT TTHC BTC WCO Thanh Cong nghe thong tin Kern soat hai quan Kem tra hai quan Kiem tra sau thong quan Phap luat Hai quan Phuong tien van tai Quan ly rui ro Tong cue Hai quan Thu tuc hai quan Thu tuc hai quan dien tu Thu tuc hai quan truyen thong Hai quan Can bo, cong chuc Doanh nghiep Xuat khau Nhap khau Xuat nhap khau Xuat nhap canh Can can thuong mai Trung tam du lieu rT' ZV r-w-\ r • ZV Tam nhap - Tai xuat San xuat xuat khau Pho thong trung hoc To khai Thanh Ho Chi Minh Gia tinh thue Thuong mai dien tu Thu tuc hanh chinh Bo tai chinh _ To chuc Hai quan the gioi (World Customs Organisize) II - - To chiic Thiromg mai quoc te (World Trade Organisize) r Hiep hoi cac Quoc gia Dong Nam A (Association of Southeast Asian Nations) Khu vuc Mau dich Tu ASEAN (ASEAN Free Trade Area) Hop tac kinh te Chau A - Thai binh Duong (AsiaPacific Economic Cooperation) He thong thong quan hang hoa tu dong quoc gia He thong thong tin tinh bao Trao doi du lieu dien tu (Electronic Data Interchange) To chuc truyen nhan du lieu (Value Added Network) r He thong tu dong hoa so lieu Hai quan (Automated Systems for Customs Data) Mang dien rong (Wide Area Networks) Hiep dinh Chung ve Thue quan va Thuong mai (General Agreement on Tariffs and Trade) Tong san pham quoc noi (Gross Domestic Product) J - WTO ASEAN AETA APEC NACCS CIS EDI C-VAN ASYCUDA WAN GATT GDP r r r 7 r Ill DANH MUC HINH VE Hinh 1.1: So Quy trinh thu tuc hang hoa xuat khau,nhap khau qua he r thong hai quan dien tic 21 x r Hinh 2.1: So bo may to chicc Cue Hai quan Hai Phdng 45 r x Hinh 2.2: So mo hinh thu tuc hai quan dien tic theo Quyet dinh 2396/QDTCHQ 56 Hinh 2.3: So Quy trinh thu tuc hai quan truyen thong doi voi hang hod xuat khau, nhap khau 57 x x r r r DANH MUC BANG, BIEU Bang 2.1: Thu ngan sach nha nude cua Cue Hai quan Hai Phong tic nam 2007-2011 43 Bang 2.2: So sanh hieu qua lam thu tuc hai quan 59 r Bang 2.3: Ket qua thuc hien thu tuc hai quan dien tic cua Cue Hai quan Hai Phong tic 2007-2011 63 r x Bang 2.4: To khai hai quan dien tic va ket qua phan luong theo quan ly riii ro 65 81 r r Bang 3.1: So lupng to khai va kim ngach xuat nhap khau tai Hai Phong x _ r Bieu 2.1: So doanh nghiep tham gia thu tuc hai quan dien tic tai Cue hai quan Hai Phdng 72 r x r r Bieu 2.2: So to khai hai quan dien tic tai Cue Hai quan Hai Phdng 72 H n BO GIAO DUC VA DAO TAO 1IU/0W DAI HOC KIMI TE QUOC DAV TRAN CONG THANG HOAN THIEN QUAN LY HANG HOA XUAT KHAU, NHAP KHAU QUA HE THONG HAI QUAN BIEN TLT TAI CUC HAI QUAN THANH PHO HAI PHONG Chuyen ngantr Kinh t6 chfnh tri TOM TAT LUAN VAN THAC SY ■ i Ao/ - sole ■ 98 \r quan can co sir phoi hop thuc hien chat che voi cac Bo, nganh co lien quan va A cac to chuc, hiep hoi doanh nghiep nham khong ngung tao thuan loi cho hoat dong xuat khau, nhap khau, dong thdi dap ung yeu cau nang cao chat luong quan ly hai quan Cu the, la su phoi hop dac biet vdi Bo Cong thuong, Cong an, Giao thdng van tai de lien ket thdng tin dien tu, tao co sd du lieu dien tu giup co quan Hai quan xu ly duoc cac thdng tin phuc vu viec lam thu tuc hai quan (chang han nhu: giay phep, tieu chuan chat luomg, cac che quan ly han ngach ) cung nhu cong tac quan ly Nha nude ve hai quan Trao doi du lieu dien tu vdi cac hang van chuyen, cang vu, dai ly va cac co quan cap phep de tiep nhan thdng tin ve hang hoa, hanh khach trudc phuong r r _ tien van tai nhap canh; Xay dung quy che phoi hop giua Hai quan - Bien phdng de thu thap thdng tin phuc vu cong tac chong buon lau, van chuyen hang trai phep qua bien gidi; co che hop tac ba ben Hai quan - Kho bac - Ngan hang de dam bao thdng tin kip thdi cho hoat dong nghiep vu va thdng quan hang hoa Muc tu dong hoa cua he thdng thdng quan dien tu phu thuoc x ' nhieu vao viec chuan hoa, ma hoa danh muc hang hoa xuat nhap khau phai quan ly, nhien thdng tin ve chinh sach mat hang cac Bo, nganh quan ly cham ban hanh va chua chuan hoa Vi vay, co quan Hai quan can thdng bao cac Bo, nganh hoan thien viec chuan hoa du lieu de nang cao muc tu hang hoa cac Bo chuyen nganh quan ly theo danh muc H/S (cd the dua •\ r r de xuat neu Bo, nganh nao chua hoan thien thi khong thuc hien viec quan ly r doi vdi hang hoa thuoc dien quan ly cua Bo nganh do) Su phoi hop chat che cua cac co quan lien quan cung vdi su hudng ung cua doanh nghiep se tao buoc ngoat moi linh vuc thu tuc hai quan, e o \ r r v \ tao tien de thuan loi cho qua trinh hoi nhap quoc te, chuan bi cac dieu kien de ' ' r r r trien khai co che mot cua quoc gia va mot cua ASEAN theo cam ket quoc te 99 A ~ 3.3.3.3 Tang cudng tuyeia truyen, huong dun ~ vP ho tro doanh nghiep thuc hien hai quan dien tu: De phat huy hieu qua cua ca che, chinh sach, nganh Hai quan can ap r •> r dung cac bien phap de dam bao su lan toa cua ca che, chinh sach den vai A cong dong doanh nghiep, nhu: ban hanh rong rai, cong khai duai hinh thuc cua mot van ban quy pham phap luat (vi du nhu Thong tu cua Bo tai chinh)’, thong qua ban “tuyen ngon” (trong nam 2011, Hai quan Viet nam da co Quyet dinh so 225/QD-UCHQ 09/02/2011 ve viec ban hanh Tuyen ngon r •t phuc vu khach hang) hoac thu ngo the hien thien chi cua nganh Hai quan doi vai doanh nghiep; to chuc tuyen truyen thong qua cac hinh thuc dam thoai doanh nghiep, thong tin tren cac phuang tien thong tin dai chung va dan cong khai tai cac dia diem lam thu tuc hai quan, r •> > De dam bao tinh hieu luc cua ca che, chinh sach ve hai quan, Cuc Hai A A quan TP Hai Phong can can xay dung va ap dung cac quy trinh thuc hien r r a noi bo Cuc, ca che trach nhiem ro rang doi vai ngudi thuc hien, dong thdi co cac bien phap theo doi, danh gia qua trinh thuc hien de dieu chinh, bo r r sung kip thdi nhung khiem khuyet; tang cudng ap dung cac bien phap nghiep vu, ludng, danh gia tuan thu de phan loai cac doi tuong thuc su tuan thu vai cac doi tuong loi dung ca che de thuc hien cac hoat dong buon lau, gian lan thuang mai Mot so bien phap cu the de thong tin den vai doanh nghiep: - Xay dung cong thong tin cho phep doanh nghiep co the truy cap thong tin ve tinh hinh xuat nhap khau, tinh hinh no thue, nop thue cua ban than doanh nghiep thong qua tai khoan (User name, password) duoc dang ky vai ca quan Hai quan; - Xay dung trung tam dich vu khach hang vai chuc nang huang dan quy trinh thu tuc hai quan doi vai hang hoa xuat khau, nhap khau, giai dap r r t thac mac, kiem tra sa bo td khai dien tu truac doanh nghiep chinh thuc 100 r a truyen du lieu dien tu den diem lam thu tuc hai quan; - Phat trien dai ly Hai quan, de thu tuc hai quan dien tu phat trien, cu a r quan Hai quan can phai phat trien mang luOi dai ly hai quan rong khap Viec f A P r ~ A X A A • X -1 -V ZA • ' • Al • lam co y nghia vo cung quan va rat can thiet doi voi nganh hai r a quan Theo kinh nghiem cua nhieu nuoc tren the giOi nhu Nhat Ban, Singapore, Thai Lan thi dai ly hai quan la nguoi dai dien cho cac doanh r r vdi nen kinh te the gidi - Phoi hop vdi cac Bo, co quan ngang Bo, co quan thuoc Chinh phu, r 99 Uy ban nhan dan tinh, true thuoc Trung uong to chuc trien khai thuc hien ke hoach tong the phat trien thuong mai dien tu TAu hai, Kien nghi Bo Y te, Bo Nong nghiep va phat trien nong thon: 99 r r - Day manh trien khai Chinh phu dien tu viec quan ly, cap giay phep cac mat hang quan ly chuyen nganh va noi mang vdi co quan de theo doi, quan ly viec thuc hien giay phep da cap cua cac DN 108 - Nghien cuu each quan ly danh muc cac loai hang hoa NK thuoc dien quan ly chuyen nganh duoc phep sur dung tai Viet Nam mot each khoa hoc hon Thic ba, Kien nghi Bo Khoa hoc va cong nghe: - Xay dung chuong trinh phat trien cong nghe ho tro thuong mai dien r r a tu, lam dau moi xay dung chinh phu dien tu tir trung uong den cac dia phuong - To chuc trien khai thuc hien cac cong viec Chinh phu giao cho ve r r viec ap dung he thong quan ly chat luong theo tieu chuan ISO cac cu quan quan ly hanh chinh nha nude Thic tic, Kien nghi Tong cue Hai quan: Nham ho tro cho Cue Hai quan TP Hai Phong thuc hien tot thu tuc HQDT tai don vi, de nghi TCHQ thuc hien mot so cong viec nhu: - Tich hup cac he thong dang ap dung hien mot he thong r r •> thong nhat de nang cao hieu qua hoat dong quan ly r r r r - Nang cap he thong thiet bi, he thong mang toan nganh tren cu r r su mo hinh duuc lua chon, theo huung trien khai he thong mang den tan cac dia diem thong quan la cac Doi Giam sat tai tat ca cac Chi cue HQCK 7 \ - Xay dung va phat trien mang luui dai ly HQ de tao dieu kien cho thu tuc HQDT phat trien dong thui tao su thuan lui viec quan ly hoat dong XNK 109 KET LUAN Ung dung cong nghe thong tin vao cac nghiep vu quan ly dang la mot nhiem vu chinh tri phat trien moi cua moi quoc gia, doi hoi moi nganh, moi A F 7 A cap phai co mot tarn nhin tong the ve su phat trien cua minh va co bien phap A 7 A dao tao nguon nhan luc chuyen nghiep de co the dap ung duoc yeu cau nhiem vu Doi voi nganh Hai quan viec ung dung cong nghe thong tin vao quan ly chuyen nganh luon duoc cac cap lanh dao cua cac thdi ky chu y, dac biet la giai doan tir nam 2005 den Quan triet tinh than do, Cue Hai quan TP Hai F e F F Phdng xac dinh: Ap dung quan ly hang hoa xuat nhap khau qua he thdng hai r f r quan dien tir dang la xu the va la nhiem vu chinh tri mang tinh tat yeu chuong trinh phat trien, cai each, hien dai hoa Hai quan doi vdi toan nganh A _ De dap ung yeu cau cai each, phat trien va hien dai hoa nganh Hai quan, nhung nam qua, Cue Hai quan TP Hai Phdng da xay dung, trien khai ap dung quan ly hang hoa xuat khau, nhap khau qua he thdng hai quan dien tu va da F dat duoc nhung tuu to ldn Tuy vay, ben canh nhung ket qua da dat dupe, qua trinh ap dung hai quan dien tu cung da boc lo nhieu han che, dat A F F yeu cau cap thiet cho viec nghien cuu, phat trien hai quan dien tu dap A F ung yeu cau quan ly hien va phu hop vdi boi canh chung cua chuong trinh cai each, phat trien va hien dai hoa Hai quan Hai quan dien tu la bien phap quan ly quan de co quan Hai quan dat dupe su can xung giua tao dieu kien thuan loi cho thuong mai va kiem soat doanh nghiep, hang hoa xuat nhap khau theo quy dinh luat phap thdng qua nguyen tac quan ly rui ro Nganh Hai quan qua hon nam trien khai ap dung hai quan dien tu vao quy trinh thu tuc hai quan doi vdi hang hoa xuat nhap khau, ben canh nhung cong da dat dupe ve tang cubng tao thuan loi thuong mai va nang cao F F F F chat luong quan ly hai quan de thuc hien cac cam ket quoc te cung nhu cac 110 y ~ y y yeu cau tu cong dong doanh nghiep va ngoai nuoc thi van nhieu nua Thuc hien muc tieu va nhiem vu khoa hoc cua de tai dat ra, luan van da giai quyet duoc mot so noi dung ca ve ly luan va thuc tien sau day: 1- Nghien cuu va he thong hoa nhung van de ly luan va thuc tien ve quan ly hang hoa xuat khau, nhap khau qua he thong hai quan dien tu; kinh nghiem quoc te, nuoc va tiep thu doi voi Cue Hai quan TP Hai Phong; 2- Danh gia thuc trang va phan tich tac dong cua viec ap dung thu tuc hai quan dien tu tai Cue Hai quan TP Hai Phong tren mat: Thanh tuu, ton tai va nguyen nhan cua nhung ton tai; yr 3- De xuat phuong hudng va giai phap hoan thien quan ly hang hoa r •> r xuat khau, nhap khau qua he thong hai quan dien tu tai Cue Hai quan TP Hai Phong thdi gian tdi Luan van da khang dinh sir can thiet khach quan cua viec ap dung hai quan dien tu quan ly hang hoa xuat khau, nhap khau tai Cue Hai quan TP Hai Phong Day la van de ldn dang dupe Chinh Phu, Bo Tai chinh va Tong cue Hai quan rat quan tarn nham nang cao nang luc quan ly hang hoa r •> xuat nhap khau cua co quan Hai quan, hien dai hoa nganh Hai quan, phu hop r vdi chuan muc chung quan ly hang hoa XNK cua Hai quan the gidi; la budc chuyen doi co ban ve phuong phap quan ly cua nganh Hai quan, tu , y r r phuong phap truyen thong sang quan ly hai quan hien dai dua tren he thong hai quan dien tu va ky thuat quan ly rui ro nham dap ung thdi gian thong quan r r cho lupng hang hoa xuat nhap khau, phuong tien xuat nhap canh, qua canh y 7 r r cang tang gop phan thuc day phat trien thuong mai quoc te, quan he ngoai thuong giua Viet Nam va cac quoc gia khu vuc va the gidi Ill DANH MUC TAI LIEU THAM KHAO • • Hai quan Nhat Ban (2008, 2009), Giao trinh quan ly rui ro, To-ky-o Hai quan the giai (2007), Cac huong dan ve thuc hien giai phong hang nhanh, gui trudc thdng tin hang hod, thong tin hanh khach va Bo tieu chi danh gid rui ro, Bruc-xen Hai quan the gidi (1999), Hudng dan phu luc tong quat, Cong udc KYOTO, Bruc-xen Hai quan Xinh-ga-po (2005), Bao cao ket qua nghien cuu khao sat ve TTHQ dien tic tai Xinh-ga-po, Xinh-ga-po Luc De Wulf va Jose’ B.Sokol (2005), Kinh nghiem hien dai hod Hai quan cua mot so nude, Men-bon Luc De Wulf va Jose’ B.Sokol (2005), So tay hien dai hod Hai quan, Menbon Hai quan the gidi (1999), Cong udc KYOTO sua doi, Bruc-xen Hai quan the gidi (1999), Hudng dan phu luc tong quat, Cong udc KYOTO, Bruc-xen Hai quan Viet Nam (2005), Bao cao ket qua rd soat doi chieu cac quy dinh hien hanh ve Hai quan vdi cac cam ket quoc te cua Viet Nam WTO, Ha Noi 10 Hai quan Viet Nam (2005), Bao cao nghien cuu kha thi Du an hien dai hod Hai quan vay von ngan hang the gidi, Ha Noi 11 Quoc hoi nude CHXHCN Viet Nam (2001), Luat Hai quan, Ha Noi 12 Quoc hoi nude CHXHCN Viet Nam (2005), Luat Hai quan sua doi, bo sung, Ha Noi 13 Chinh phu (2005), Nghi dinh sd 154/2005/ND-CP 15/12/2005 quy dinh chi tiet mot sd dieu cua Luat Hai quan ve TTHQ, kiem tra, giam sat hai quan, Ha Noi 14 Chinh phu (2005), Quydt dinh sd 149/2005/QD-TTg cua Chinh phu 20/06/2005 ve viec thuc hien thi diem thu tuc hai quan dien tu 15 Chinh phu (2005), Quydt dinh sd 103/2009/QD-TTg 12/8/2009 cua Thu tudng Chinh phu ve viec sua doi, bo sung mot sd dieu cua Quyet dinh sd 149/2005/QD-TTg cua Thu tudng Chinh phu ve thuc hien thi diem thu tuc hai quan dien tu r r _ 16 Bo Tai chinh (2009), Thdng tu sd 222/2009/TT-BTC 25/11/2009 cua Bo Tai chinh - Hudng dan thi diem thu tuc hai quan dien tu 17 Bo Tai chinh (2010), Thong tu 194/2010/TT-BTC 06/12/2010 Hudng dan ve thu tuc hai quan; kiem tra, giam sat hai quan; thue xuat khau, thue nhap khau va quan ly thue doi vdi hang hoa xuat khau, nhap khau 112 18 Tong cue Hai quan (2009), Quyet dinh 2396/QD-TCHQ 09/12/2009 ve viec ban hanh quy trinh TTHQ d/v hang hoa XNK thuc hien thu tuc HQ Dien tu 19 Tong cue Hai quan (2009), Quyet dinh 1171/QD-TCHQ 15/06/2009 ve viec ban hanh quy trinh thu tuc hai quan doi voi hang hoa xuat khau, nhap khau thuong mai 20 Bo Tai chinh (2010), Van ban phap luat ve Thu tuc hai quan dien tu - NXB Tai chinh 21 Bo Tai chinh (2007), Quyet dinh so 52/2007/QD-BTC ve viec ban hanh quy dinh thi diem thu tuc hai quan dien tu 22 Bo Tai chinh (2005), Quyet dinh so 50/2005/QD-BTC ve viec ban hanh Quy dinh quy trinh thuc hien thi diem thu tuc hai quan dien tu doi voi hang hoa xuat khau, nhap khau 23 Chinh phu (2011), Nghi dinh so 14/2011/ND-CP 16/02/2011 cua Chinh phu Quy dinh ve dieu kien dang ky va hoat dong cua dai ly lam thu tuc 24 Chinh phu (2006), Nghi dinh sd 57/2006/ND-CP 09/06/2006 cua Chinh phu ve thuong mai dien tu 25 He thong quan tri van http://10.224.33.10/netoffice thu cua Tong cue Hai quan: 26 He thong quan tri van thu cua Cue Hai quan TP Hai Phdng: http://10.2.224.15/vanthu 27 Website Tong cue Hai quan: Http://www.customs.gov.vn 28 Website Cue HQTP Hai Phdng: Http://www.haiquanhaiphong.gov.vn 29 Website Bao Hai quan: Http://www.baohaiquan.vn 30 Tong cue Hai quan (2005), Quyet dinh sd 2148/QD-TCHQ 31/12/2005 ve viec ban hanh Quy che dp dung quan ly rui ro TTHQ doi vdi hang hod xuat khau, nhap khau, Ha Noi 31 Tdng cue Hai quan (2006), Cong van sd 3418/TCHQ-DT 01/8/2006 hudng dan thuc hien Quyet dinh so 2148/QD-TCHQ, Ha Noi 32 Tong cue Hai quan (2007), Quyet dinh so 1459/QD-TCHQ 23/8/2007 ve viecphe duyet De an nang cap he thdng quan ly rui ro giai doan 2007 — 2010 va nhung nam tiep theo, Ha Noi 33 He thdng van ban thu tuc HQDT Doan TN Chi cue HQ Hung Yen suu tarn 34 Luan van thac sy cua tac gia Nguyen Thanh Long ve Thuc hien TTHQDT doi vdi hang hoa XNK tai Cue HQTP Ho Chi Minh - Thuc trang va giai phap 35 Luan van thac sy cua tac gia Nguyen Lan Phuong ve Phat trien HQDT nham thuc day xuat nhap khau cua Viet Nam giai doan hoi nhap