THÔNG TIN TÀI LIỆU
BO GIAO DUC VA DAO TAO TRlfONG DAI HOC KINH TE QUOC DAN - o0o Nguyen Viet Hong "NANG CAO HIEU QUA CHONG BUON LAU VA GIAN LAN TH JONG MAI CUA HAI QUAN VIET NAM TRONG QUA TRINH HOI NHAP KINH TE QUOC TE" ■ ■ ■ ■ ■ ■ ■ Luan van thac sy kinh te Chuyen nganh: Kinh te chinh tri XHCN Ngitiri hitting dan: PGS -TS: Tran B'rnh Trong DAI HOC KTQD TRUNGTAM THONG TINQlEI^,46 HANOI - 2002 2.2.1 Mot so ket qua chong BL & GLTM cua Hai quan Viet Nam thoi gian qua 52 2.2.2 Nhung han che coag tac chong BL & GLTM cua Hai quan Viet Nam vg aguyev nhan.cua ■ no 60 CHUONG 3: MOT SO GIAI PHAP 00 BAN NHAM NANG CAO HlfiU QUA CHONG BL & GLTM CUA HAI QUAN VlfiT NAM Quan diem, phucmg cham cua Dang va Nha aeoc tang cao hieu qua 3.1 chong BL & GLTM 64 3.1.1 Du bao tinh hinh BL & GLTM nhung aam ten 64 3.1.2 Quan diem, phimeo chcm cua Dana va nha nude ve nang cao hieu quq Chong BL & GLTM (57 Mot so giai phap co ban ve chong BL & GLTM 72 3.2 3.2.1 Hoan thien ne thong lua^t phPh p£ chong BL & GLTT 72 3.2.2 Nang cac sus mmh cuc to cHuc Hai quau Viet item 75 3.2.3 ThThg ghntsu chc huh, dieu nanh,'‘hhot hof, trach hhtem tir trunu goeo gen Vi a phUOTo vg voi chc nggah, chc cap 79 3.2.4 Hh tpcqucfc tC trono dan tuana ^101^ Bl L <T 82 3.2.5 LiLa motcing taavhvV6ng, gigo Sue ququ thang thamgig ahong BLL <4 84 Phan ket luan 99 Danh muc tai lieu tham khao 93 MO DAU T rnh cap thiet cua de tai luan van l Gin hai thap nien qua, Dang va Nha nudc ta thuc hien chinh sach doi mdi, chuyen th nen kinh te ke hoach hoa, bao cap sang nen kinh te thi trudng theo dinh hudng xa hoi chu nghia, tftng budc hoi nhap kinh te quoc te va khu vuc Giao luu kinh te giua Viet Nam vdi cac nudc va vung lanh tho cang duqc ma rong, tao dieu kien cho kinh te nudc phat trien manh, gop phan day nhanh qua trinh cong nghiep hoa, hien dai hoa dat nudc Nghi quyet Dai hoi Dang toan quoc lan thu IX tiep tuc khlng dinh "phat huy cao noi luc, dong thoi tranh thu nguon luc ben ngoai va chu dong hoi nhap kinh te quoc te de phat trien nhanh co hieu qua va ben vung" Trong qua trinh ma cua va hoi nhap quoc te, cung vdi viec giao luu hang hoa giua Viet Nam va cac nudc khu vuc va tren the gidi duqc ma rong, thi tinh hinh buon lau va gian lan thuong mai cung gia tang va didn bien phuc tap hon; co thoi diem da duqc coi nhu la mot quoc nan Van de da anh huong xau den cac mat kinh te - xa hoi - an ninh cua dat nudc va can tro khong nho den qua trinh hoi nhap kinh te quoc te Do chung ta co the khhng dinh, chong buon lau va gian lan thuong mai co mot y nghia vo cung to ldn doi vdi dat nudc ta hien nay, la cuoc chien dau quyet liet vi su ton tai va phat trien cua dat nude, mang tinh kinh te, chinh tri va xa hoi sau sic + Y nghia ve kinh te: Chong buon lau va gian lan thuong mai dam bao duqc nguon thu thue on dinh, gop phan tang thu ngan sach; tao thuan lqi cho moi phan kinh te phat trien, thu hut dlu tu nudc ngoai vao Viet Nam Dam bao thuc hien thing lqi chien luqc va sach luqc viec bao ve nen kinh te doc lap tu chu xu the hoi nhap quoc te Dam bao chong that thu cho ngan sach, bao ve duqc san xua't nudc thong qua chinh sach xuat khau, nhap khau + Y nghia chink tri' Chong buon lau va gian lan thuong mai da ngan chan duoc cac the luc thu dich phan dong van chuyen tai lieu noi dung xau, vu khi, chat no chat chay, tien vang w phuc vu cac chien dich " chuyen lua ve que" hong pha hoai chinh quyen Cach mang, gop phan tich cuc gin gin an ninh quoc gia, thuc hien tot chinh sach doi noi va doi ngoai cua Dang Chong buon lau va gian lan thuong mai tot la ngan chan duqc tham nhung o mot goc nao do, cung co niem tin cua nhan dan vao Dang, Nha nudc + Y nghia ve mat xa koi: Chong buon lau va gian lan thuong mai gop phan tich cuc viec xay dung xa hoi cong bang, dan chu, van minh Chong duqc bat cong, thu nhap bat chinh tu buon lau va gian lan thuong mai, tham nhung, dam bao cho moi nguoi phat huy kha nang lam giau chinh dang; han che nan ma Chong buon lau va gian lan thuong mai gop phan ngan chan cac loai an pham doi truy, phan dong, tiep thu van hoa hien dai co chon loc, chong chay nau co vat v.v giu gin ban sac van hoa dan toc Dang, Nha nudc, cac nganh.cac cap co nganh Hai quan da de nhieu chu truong va ap dung nhieu bien phap quyet liet de chong buon lau va gian lan thuong mai Mac du vay, nan buon lau va gian lan thuong mai chhng nhung khong giam, ma co chieu hudng phat trien tinh vi va phuc tap hon Vi the cuoc da'u tranh chong buon lau va gian lan thuong mai tro nen cang kho khan, phuc tap, lau dai tham chi chiu mat mat, hy sinh va doi hoi cap thiet phai co nhung giai phap huu hieu nhat Xua't phat tu yeu cau do, tac gia chon de tai "Nang cao hieu qUa chong budn lau va gian lan thuong mai cua Hai quan Viet Nam qua trinh hoi nhap kinh te quoc te" lam luan van Thac sy kinh te Muc dich nghien cmi cua de Tren co sd di sau tim hieu thuc trang cong tac dau tranh chong buon lau va gian lan thuong mai cua Hai quan Viet nam hien nay, tu rut nhung bai hoc thuc tiSn nham tim kiem nhung giai phap huu hieu db nang cao hieu qua cuoc dau tranh chong buon lau va gian lan thuong mai, dap ung doi hoi cua dat nudc qua trinh cong nghiep hoa, hien dai hoa, cung nhu hoi nhap kinh te quoc te va khu vuc Doi tuomg, pham vi nghien curu cua luan van Luan van bam sat cac hoat ddng chong buon lau va gian lan thuong mai pham vi trach nhiem cua Hai quan Viet nam de nghien cuu Phuong phap nghien cuu cua luan van Phuong phap vat bien chirng, phuong phap phan tich, phuong phap tong hop, phuong phap ngoai suy va dibu tra thuc te, nghien cuu dien hinh Nhung dong gop cua luan van - He thong hoa cac quan diem co ban ve chong buon lau va gian lan thuong mai - Phan tich thuc trang va danh gia tac hai cua chong buon lau va gian lan thuong mai doi vdi nen kinh te' - xa hoi cung nhu an ninh chinh tri cua dat nudc - De nhung giai phap nang cao hieu qua chong buon lau va gian lan thuong mai cua Hai quan Viet Nam qua trinh hoi nhap kinh te quoc te Ket cau cua luan van Ngoai phan mo dau va ket luan, luan van gdm chuong: Chuang 1: Nhung quan die’m co ban vb chong buon lau va gian lan thuong mai qua trinh hoi nhap kinh te quoc te Chuang 2: Thuc trang chong buon lau va gian lan thuong mai cua Hai quan Viet Nam qua trinh hoi nhap kinh te quoc te Chuang 3: Mot so' giai phap cua Hai quan Viet Nam nham nang cao hieu qua chd'ng buon lau va gian lan thuong mai CHUONG1 NHUNG QUAN DI^M co BAN v£ CHONG BUON LAU VA GIAN LAN THUONG MAI * S -A -A TRONG QUA TRINH HOI NHAP KINH TE QUOC TE 1.1 Tinh tat yeu khach quan cua v an de chong buon lau va gian lan khuong mai irovg qua irivh Viek Nam hoi vhgp kivh ke quoc ke 1.1.1 Quan diem ve chong buon lau va gian lan thuong mai Buon lau va giang lan thuong mai( BL & GLTM) la hanh vi tron tranh, gian doi, Ida loc hoat dOng thuong mai nham thu loi bat chinh Chu the’ tham gia BL & GLTM bao gom: Cac to chuc, ca nhan tham gia mua, ban, van chuyen thong qua doi tuong la hang hoa Muc dich cua BL & GLTM la nham thu loi bat chinh thuc hien trot lot hanh vi tron tranh, gian doi hoat dong thuong mai BL & GLTM la hien tuong co tinh lich su, xa hoi; no chi xua't hien san xuat hang hoa ddi, cac san pham duoc mang trao doi tren thi trudng, co nguoi mua, ngudi ban nham thuc hien phan gia tri duoc ket tinh hang hoa San xuat hang hoa cang phat trien, thi trudng cang mo rong, cac san pham dua trao doi buon ban tren thi trudng cang nhieu, chat luong va chung loai hang hoa cang phong phu, da dang thi BL & GLTM cung phuc tap va tinh vi hon Ngay nay, van de toan cau hoa ve kinh te, dan den BL&GLTM mang tinh xuyen quoc gia, lien quoc gia BL&GLTM doi vOi Viet Nam khong phai la van de moi me, tu xa xua ong cha ta da dung tu "buon gian, ban lan" de chi nhung mat trai cua viec buon ban, giup moi ngudi canh giac vOi thu doan, manh khoe, lda doi cua gian thuong Hien chung ta dang phat trien nen kinh te hang hoa nhieu phdn, van dong theo co che' thi trudng co su quan ly cua Nha nuoc Chap nhan co che' thi trudng ta't yeu phai chap nhan canh tranh Canh tranh la dau tranh giua cac mat do'i lap nham giai quye't mau thuan de co su phat trien tren co so cac dieu kien co lqi nhat, muc dich cudi cung la lqi nhuan Trong canh tranh khong tranh khdi xud't hien nhung mat trai cua no, la hanh vi tron thue', lan tranh su kiem soat cua Nha nudc, buon lau, lira dao, hoi 10, canh tranh tieu cue v.v Nhu vay, theo each tiep can he thong hanh vi BL & GLTM la su the hien ben ngoai cua hanh vi nham thu led nhuan bat chinh bang moi gia Nudc ta hien chua cd mot van ban phap luat, hanh chinh nao de cap mot each day du khai niem ve BL & GLTM noi chung cung nhu BL & GLTM lmh vuc Hai quan noi rieng Mac du vay, thuat ngu BL & GLTM duqc sir dung mot each rang rai o cac Bo, nganh, cac to chuc khac dua tren nhung cam tinh chu quan DO cd co so nghien cuu van de chung ta hay tiep can each thuc To chuc Hai quan the gidi (The World Customs Organnizanation - WCO) dinh nghia ve BL & GLTM Ngay 9/6/1977 cac nudc vien WCO hop tai Nairobi (Cong hoa Kenia) da dua dinh nghia: Buon lau va gian lan thuong mai lmh vuc Hai quan la hanh vi vi pham phap luat Hai quan, lira doi Hai quan de lan tranh mot phan hoac toan bo viec nop thue XNK, vi pham cac bien phap cam hoac han che luat phap hai quan quy dinh, de thu dune mot khoan loi nao qua viec vi pham phap luat De phu hop vdi xu the' toan cau hoa thuong mai cang sau rang hon, Hoi nghi quoc te' lan thu ve chong GLTM lmh vuc hai quan cua WCO tai Brussels Bi tir 9/10/1995 de'n 13/10/1995 da xem xet va thong nhat dua mot dinh nghia mdi nhu sau: Buon lau va gian lan thuong mai finh vuc Hai quan la hanh vi vi pham cac dieu khoan phap quy hoac phap luat hai quan nham tron tranh hoac co y tron tranh nop thue Hai quan, phi va cac khoan thu khac doi vdi viec di chuyen hang hoa thuong mai va/hoac: Nhan va co y dinh nhan viec hoan tra trp cap hoac phu cap cho hang hoa khong thuoc ddi tuong va/hoac: dat duoc hoac cd y dat dupe Ipi the thuong mai bat hop phap gay hai cho cac nguyen the va tap trung canh tranh thuong mai chan chinh Hoi nghi cung da due ket va liet ke 16 loai hanh vi BL & GLTM chu niem BL & GLTM nhu sau: Buon lau va gian Ian thuong mai BL & GLTM Iinh vuc Hai quan la hanh vi gian lan cac luong san pham xuat nhap khau bang each loi dung su so ho cua luat phap, chinh sach, quan Iy cua cac co quan nha nude de Ian tranh viec kiem tra kiem soat cua Hai quan nham tron tranh nghia vu ddi vdi Nha nude va thu Ipi bat chinh cho rieng minh Khai niem da the hien dupe hanh vi, ddi tupng, chu the, khach the cua BL & GLTM lnth vuc Hai quan Theo quan niem hien nay, BL va GLTM co su khac tuong ddi: Theo dieu 153 Bo Luat hinh su Viet Nam 2000, co the rut khai niem buon lau: Buon lau la hanh vi buon ban trai phep qua bien gidi hang hoa, tien Viet Nam, ngoai te, kim quy, da quy hoac vat pham thuoc di tich lich su van hoa Theo To chdc hai quan the gidi WCO: Gian lan thuong mai Iinh vuc Hai quan la hanh vi vi pham phap luat Hai quan, Ida doi hai quan de Ian tranh mot phan hoac toan bo viec nop thue xuat nhap khau, vi pham cac bien phap cam hoac han che luat phap Hai quan quy dinh, de thu dupe mot khoan Ipi nao do viec vi pham So sanh khai niem buon lau linh vuc Hai quan vdi khai niem gian Un thuong mai hoac van chuyen trai phep hang hoa, tien te qua bien gicti co the thay day la hai khai niem thong nha't, nhtmg khong dong nha't Buon lau la hanh vi dua hang hoa XNK qua bien gidi mot each len lut, tron tranh hoac chong lai su kiem tra, kiem soat cua Hai quan bang each khong di qua cua khau, hoac co di qua cua khau nhung dung thu doan tra tron giau giein hang lau v.v., nhdm dat muc dich cuoi cung la thu dupe lpi nhuan sieu ngach Hanh vi buon lau co chi mang tinh ca nhan (gia tri nhd), nhung hdu het la cua nhung to chuc bat hop phap cd dudng day qua bien gidi, cd xuyen quoc gia, nhu vu Tan Trudng Sanh, vu Hang Doi Thue chat GLTM la tien hanh hoat dong xuat nhap khau cd phep tdc, cong khai lam thu tuc Hai quan (khai bao, kiem tra, nop thue) va cong khai hop phap dua hang hoa qua cua khau, nhung lqi dung nhung "ke ho" de khai bao gian doi ve mau ma, so luqng, chat luqng, gia ca, xuat xu nhdm dat dupe ket qua cuoi cung la gian Ian dupe muc thue phai nop Hanh vi cd la thu doan rieng cua chu hang dupe hau thuin cua nhan vien Hai quan thoai hoa, bien chat O Viet Nam cung nhu nhieu nude tren the gidi, hai khai niem chua dupe phan dinh rd rang Nhieu nude coi buon lau la hanh vi GLTM To chuc Hai quan the gidi tai Hoi nghi lan thu ve cho'ng GLTM, da xep buon lau vao mot cac hinh thue GLTM va coi la loai hinh GLTM dac biet nguy hiem Theo Bo luat Hinh su (cd hieu luc nam 2000) cua Viet nam, qui dinh tai dieu 153 toi buon lau va tai dieu 154 toi van chuyen trai phep hang hoa, tien te qua bien gidi, la toi danh khac va hai khung hinh phat khac Dieu 153 qui dinh hinh phat tha'p nha't la phat tien 10 trieu dong hoac phat tu tir thang, cao nha't la tir hinh; Con dieu 154 qui dinh hinh phat tha'p nhat la phat tien tu trieu dong, cai tao khong giam giu den nam hoac phat tu tu thang, hinh phat cao nhat la 10 nam tu giam Nhu vay, GLTM la mot phan toi danh xam pham trat tu quan ly kinh te Theo phap luat Viet Nam, GLTM khong phai la mot toi danh bo luat hinh su, nhung cac da'u hieu cua no lai trung hop voi toi buon lau, mot bo phan cua GLTM la buon lau va buon lau bao gom GLTM Ca hai khai niem van thudng di doi va gan lien voi tiem thuc xa hoi, chung co phan nam nhung khong bao ham tat ca dac biet la GLTM, ngoai BL bao gom nhieu yeu to khac nhu: buon ban hang gia, an cap mau ma, khai bao sai ve so luong, chat luong hang hoa Su khac co ban giua BL va GLTM truoc het BL la hanh vi GLTM nhung o muc cao hon, tinh chat phuc tap va nghiem hon No la trudng hop dac biet cua GLTM Co the noi ban chat cua nhung ke BL la mao hiem, su dung cac phuong tien khac nhau, cac hinh thuc khac nhau, tim moi cach tron tranh, hoac tham chi chong doi cac co quan chuc nang de van chuyen trai phep hang qua bien gioi Con ban chat cua GLTM la loi dung so ho, khong ro rang, khong chinh xac khoa hoc va day du cua luat phap, chinh sach cua cac co quan quan ly chuc nang de thuc hien hanh vi gian doi, lua gat qua cua khau mot cach cong khai nham thu loi bat chinh Nhu vay, pham vi cua khai niem GLTM rong hon khai niem buon lau Neu xet o goc nhan biet thi BL de thay hon GLTM thong thuong nup duoi vo boc hop phap Neu xet o khia canh xu ly, thi xu ly GLTM linh vuc Hai quan kho khan hon, nhung khung hinh phat lai nhe hon Neu xet o muc nguy hiem doi voi nen kinh te, thi hanh vi buon lau tac hai nghiem nhieu hon Mot dieu khlng dinh rang, BL & GLTM la mot rao can lon qua trinh Viet Nam hoi nhap kinh ke quoc te' Luat Hai quan co hieu luc tu 01/01/2002, cung voi cac van ban duoi Luat se gop phan quan vao cong cuoc d6i moi cua dat nuoc, dac biet la Doi tuong BL & GLTM hien rat da dang, bao gom nhieu tang lop, nhieu phan xa hdi, vdi nhung quy mo khac Chi xet d khia canh bao v£ luat phap thi chdng budn lau co nghia la khdng loai tru bat ki mdt ddi tuong nao Song, thudng nhung trudng hop BL & GLTM co quy md ldn, muc dd nghiem uong, lam mat uy tin cua Dang va Nha nudc trudc nhan dan, la hoat ddng BL & GLTM co su tiep tay cua mdt sd cd quan, doanh nghiep nha nudc Cac ddi tuong BL & GLTM thudng loi dung nhung ke hd cua he thdng phap luat chua duoc hoan thien, nhd the luc va tai luc, ho dung tien hang nha nudc de BL & GLTM, truc loi rieng, gay nen nhung hau qua ldn ve nhieu mat Vdi phudng cham chdng BL & GLTM mdt cach toan dien va co tam, diem thi khdng the khdng nham vao nhung ddi tuong Trong giai doan hien nay, toan Dang ta dang tich cuc thuc hien cuoc van ddng xay dung, chinh ddn Dang thi vai tro trach nhiem cua to chuc Dang va dang vien ddi vdi cdng tac chdng budn lau cang can duoc de cao BL & GLTM thudng dong hanh vdi tham nhung, dan den nguy cd thoai hoa, bien chat can bd, dang vien, lam suy giam tinh chie'n dau cua Dang va gay nen nhieu ran nut ndi bd Dang Vu an budn lau Tan Trudng Sanh, Hang Ddi, hoan thue GTGT co hang chuc can bd, dang vien bi ldi keo vao dudng day budn lau & GLTM gay hau qua rat nghiem la mdt minh chung khdng the chdi cai Do vay, cudc da'u tranh chdng BL & GLTM phai gan vdi da'u tranh chdng tham nhung, dong thdi kien quyet da'u tranh chdng BL & GLTM cung la mdt van de rat can thiet de xay dung, chinh ddn Dang Tom lai, da'u tranh chdng BL & GLTM co y nghia rat quan de on dinh va phat trien, giu vung an ninh chinh tri va trat tu an toan xa hdi cua nudc ta BL & GLTM da gay nen nhung nguv cd nghiem va co tac hai lau dai nen viec tuyen truyen, nhan thuc, phat hien chdng BL & GLTM uong cac nganh chuc nang va nhan dan ia het suc can thiet De chong BL & GLTM dat duoc hieu qua tdi uu phai hdi tu duoc luc luong, suc manh cua 81 quoc gia vdi quoc te, phai co giai phap dong bo - toan dien - tdng luc, phai duqc tien hanh thong nhat triet de nhu mot cuoc each mang lau dai, ben bi va khoa hoc Dac biet, Hai quan Viet Nam co nhiem vu da'u tranh chdng BL & GLTM true tiep nen can duqc tang cudng ve phap lv, td chuc duqc trang bi cac phuong tien hien dai, bat cur tinh hudng nao cung chu ddng td chuc, trien khai tdt cdng tac chdng BL & GLTM, vdi muc dich bao ve doc lap chu quyen an ninh quoc gia, hd trq san xua't nudc, gop phan day manh su nghiep CNH, HDH nham phat trien da't nudc giau manh, phon thinh sanh vai cac nudc tien tien tren the' gidi 3.2.4 Hqp tac quoc te dau tranh chdng budn lau va gian ian thuong mai Do xu the' toan cau hoa manh me dac biet la linh vuc kinh te', cac quo'c gia cang tham gia tich cue vao hoat dong thuong mai quo'c te va deu nhan tha'y su can thiet phai nang cao hieu qua thuong mai quo'c te' tren co sd lqi ich quo'c gia phu hqp vdi lqi ich cua cong ddng thuong mai quoc te' Thuc te' la tren the' gidi da va dang hinh cac khoi lien ket kinh te'd nhieu tang khac Trong pham vi toan cau la td chile WTO, cac khu vuc APEC, EU, AFTA, NAFTA v.v Mat khac, cung vdi su phat trien cua thuong mai quo'c te thi hoat ddng BL & GLTM cung dang phat trien va lam tdn hai ldn tdi nhung quyen lqi chinh dang cua cac nudc tham gia hoat ddng thuong mai qudc te' BL & GLTM khdng chi lam phuong hai den nhung lqi ich kinh te', van hoa xa hoi an ninh chinh tri cua timg qudc gia ma lam phuong hai de'n lqi ich xa hdi cua cdng ddng quo'c te Vi vay, viec bao ve cac quven lqi chinh dang cua thuong mai bang viec ngan chan, tran ap nhung hanh dong lqi dung hoat ddng thuong mai qudc te de gian lan nham muc dich (hu lqi bat chinh cho rieng minh, la trach nhiem chung cua Hai quan moi qudc gia Ngay nay, hoat 82 dong BL&GLTM khong chi gidi han rieng tung quoc gia ma mang tinh quoc te Do do, dd chong BL & GLTM co hieu qua, cdn co su hop tac chat che, su phdi hop hanh ddng giua cac quoc gia Nudc ta da la vien cua nhung td chtrc quoc te nhu canh sat qud'c te - international police (INTERPOL), co quan tinh bao khu vuc Risional intelligent liason office ( Rilo ) cho nen viec hop tac quoc te Iinh vuc dau tranh phong, chong BL & GLTM vtra la nghia vu, vua la nhu cdu cua chung ta Can cu vao chuc nang nhiem vu cua minh va dap ung yeu cdu cua qua trinh hoi nhap kinh te the gidi Hai quan cdn tiep tuc phat trien va mo rang quan he hop tac song phuong, da phuong Hai quan Viet Nam vdi WCO (td chuc Hai quan the gidi) Hai quan cac nudc ASEAN, tang cudng quan he vdi Hai quan cac nudc lang gidng Trung quoc, Lao, Campuchia Cdn cu can bo di khao sat, hoc tap, nghien cuu cac van de lien quan den Hiep dinh Hai quan ASEAN, van dd HS, gia tri hai quan, chuong trinh uu dai thue' quan cd hieu qua cd hieu luc chung (CEPT) Ngoai Hai quan Viet Nam cdn tich cue nghien ciiu, hoc tap kinh nghiem, quan If hoat ddng XNK, chong BL & GLTM cua Hai quan cac nudc ASEAN de van dung vao tinh hinh cu thd cua Viet Nam Qua vide mo rdng quan he vdi Hai quan qud'c te', phai dat duoc muc tieu tranh thu su hd tro ve dao tao, ki thuat, trinh quan li kinh nghiem chong BL & GLTM cua Hai quan cac nudc tien tien, nghien cuu van dung vao viec nang cao trinh dd cua Hai quan Viet Nam va thuc ddy qua trinh hdi nhap cua Hai quan Viet Nam vdi cac nude thuoc Hai quan khu vuc va Td chuc Hai quan the' gidi Chuan bi didu kien tham gia Cdng udc KYOTO vd don gian hoa va hai hoa thu tuc hai quan, cdng udc HS Ngoai can cd chuong trinh hop tac chong BL & GLTM vdi Hai quan nudc Lao, Campuchia Trung quoc Hai quan d tung cua khau qud'c td' cung can cd chuong trinh hop tac chong BL & 83 GLTM vcri Hai quan cua khau nudc ban da co su hop tac timg vu viec cu the thi cuoc da'u tranh phong, chdng BL & GLTM d mdi nudc se dat hieu qua cao hon 3.2.5 Lam tot cdng tac van dong, giao due quan chung tham gia chdng budn lau va gian lan thuong mai - Tuyen truyen phap luat, nang cao dan tri Day nhanh viec thuc hien luat Hai quan vao thuc te cuoc song Chung ta biet ring Dang, Nha nudc, cac nganh da ban hanh nhieu chinh sach, Luat, phap lenh, Quyet dinh Chi thi, Nghi quyet, ke hoach ve chdng BL & GLTM, nhung thuc te he thdng luat phap vd lmh vuc tha'm vao dan chua duqc nhieu tham chi nhieu noi dan khdng nam duqc Ngoai mot sd it ngudi vi lqi nhuan ma lao vao BL & GLTM dai da sd ngudi tham gia BL & GLTM kern hieu biet ve phap luat Do vay thdi gian tdi chung ta phai lam tot cdng tac tuyen truyen giao due cho nhan dan, nhat la nhung vung diem ve BL&GLTM Viec giao due phap luat la trach nhiem trade het cua Dang, chinh quydn cac cap, nhat la cap xa phudng Mot nhung viec lam trade mat la bien tuyen truyen ve Luat Hai quan va he thdng van ban phap quy kem theo Bude ddu thuc hien Luat Hai quan, da khang dinh tao mot budc dot pha mdi cua quy trinh thu tuc Hai quan, tiep can Hai quan the gidi Luat hai quan va cac quy trinh thu tuc hai quan dem lai cho doanh nghiep nhidu thuan lqi Cac quy trinh thu tuc hai quan quan ly cac loai hinh XNK duqc ban hanh khoa hoc, mach lac, ro rang, don gian, da thuc hien, trach nhiem cua tung cdng chuc hai quan duqc quy dinh cu thd duqc nang cao thdi gian luan chuydn ho so nhanh, co ban cac lo hang deu duqc thdng quan ngay; nhieu khau trang gian duqc cat bd quy trinh duqc thuc hien tuan tu Han che 84 toi da cac doanh nghiep lam thu tuc phai tiep xuc true tiep vdi can bo Hai quan Quy trinh mdi theo Luat Hai quan da lam cho viec sap xep, td chuc bo may cua nganh Hai quan tinh gian, gon nhe, da giam ddu moi cac phong tu 218 xuong 118, bo cac doi thuoc phong, tang cudng 714 bien che gian tiep xuong cac Chi cuc cua khau, sau thang thuc hien quy trinh thu tuc hai quan mdi, tdng sd td khai hai quan da dang kf lam thu tuc la 203.989 td khai, so td khai hai quan thuc te da lam thu tuc 192.895 Trong hang XK co 73,1% td khai ap dung hinh thuc mien kiem tra, 23,5% TK ap dung hinh thUc kiem tra xac suat, 3,4% TK ap dung hinh thuc kiem tra 100% Rieng doi vdi hang NK, hinh thuc mien kiem tra chiem 8,1%, kiem Ua xac suat chiem 74,4% va kiem tra toan bo chiem 17,5% Viec ap dung hinh thuc kiem tra hang hoa XNK theo cac tieu chi quy dinh tren co so theo doi qua trinh chap hanh phap luat cua cac doanh nghiep va tieu chi bao trum de Chi cuc truong quyet dinh hinh thuc mien kiem tra, kiem tra toan bo thuc te' hang hoa doi vdi doanh nghiep Quy dinh da tao su cong bang cho cac doanh nghiep, dong thdi cung khuyen khfch doanh nghiep thuc hien dung quy dinh cua phap luat de duqc huong uu dai theo quy dinh cua Luat Hai quan Song, qua trinh trien khai thuc hien Luat Hai quan da xuat hien nhung kho khan can thao gd: Mot so Nghi dinh cua Chinh phu quy dinh chi tiet thi hanh Luat Hai quan cham ban hanh chua dong bo, gay lung tung viec td chuc thuc hien Cong tac kiem tra sau thong quan (theo Luat Hai quan) la mot hinh thuc mdi, tren thuc te' cong tac gap nhieu lung tung, cdng chuc thuc hien viec kiem tra sau thong quan chua du trinh va nang luc, viec phoi hqp cung ca'p thong tin phuc vu kiem tra sau thong quan chua duqc thuc hien He thong may tinh cua cac don vi kiem tra sau thong quan chua duoc noi mang de khai thac thong tin Cong tac cap nhat du lieu td khai hai quan, theo doi tinh hinh vi pham cua doanh nghiep XNK vao may 85 tinh nhin chung chua kip thcfi, trinh dd cua can bo lam cdng tac tin hoc thdng kd khdng ddng deu nen kha nang xu ly chua dat yeu cdu Ngoai ra, ca sd vat chat, phuong tien ki thuat phuc vu cho ydu cdu nghiep vu theo yeu cdu Luat Hai quan cdn nhieu kho khan, chua dap ung duoc yeu cdu dat Dd thao go nhung vudng mdc tren, nam 2002 ben canh viec tap trung td chiic tridn khai thuc hien Luat Hai quan dat ket qua tdt, nganh Hai quan tidp tuc kien nghi voi Chinh phu ban hanh cac ND, ddng thdi giai quyet vdn dd tham quydn ban hanh cac van ban quy pham phap luat thuc hien chuc nang quan ly nha nudc vd hai quan va quyet dinh cdng nhan cac dia diem lam thu tuc hai quan tiep tuc trien khai cdng nghe thdng tin phuc vu cho yeu cdu hien dai hoa cdng tac quan ly hai quan, tridn khai thi diem viec khai bao dien tir cho doanh nghiep, dao tao nang cao kien thuc cho can bo cdng chuc su dung cac trang bi Id thuat phuc vu cho cdng tac quan li hai quan; tang cudng chi dao cdng tac chong BL & GLTM, cdng tac kiem tra sau thdng quan gop phan phong ngtra phat hien nhung hanh vi vi pham phap luat hai quan, sdp xep lai doi ngu can bo phu hop vdi trinh kien thiic dupe dao tao, tang cudng bien che' cho cac cua khau va luc luong chong BL & GLTM de dap ung yeu cdu nhiem vu quy dinh cua Luat Hai quan - To churc cuoc song, giai quyet cdng an viec lam, xoa doi giam ngheo cho nhan dan viing diem budn lau Phat trien kinh te la mdt giai phap co ban co y nghia toan dien viec giai quyet cac van dd ldn cua quoc gia cd BL & GLTM Van de tam la phat trien san xua't, tao cdng an viec lam on dinh cho ngudi lao ddng, xoa ddi giam ngheo, tien tdi khdng ngimg nang cao ddi song vat chat va tinh than cho nhan dan moi vung ca nong thon va thi, nhat la nhan dan vung bien gidi, hai dao, ven bidn 86 Den nudc ta van "Id mot nhung nudc ngheo nhat tren the giai, trinh kinh te, ndng suat lao dong, hieu qua san xuat, kinh doanh thap, ca sd vat chat - la thuat cdn lac hau, na nan nhieu ".Trong nhu cdu von dau tu phat trien ldn va cap bach, mot sd co quan nha nudc, td chuc dang, doan the, to chuc kinh te, mot bo phan can bo va nhan dan lai an tieu lang phi, qua muc minh lam ra, chua tiet kiem de dfiu tu phat trien Co duqc dieu la BL & GLTM luon gan vdi tham nhung cac gian thuong tim cach tranh thu su giup do, bao che, dung tung cua nhung ngudi co chufc, co quyen cac co quan Nha nudc, mot so can bo tha hoa bien chaL Trong nhieu ngudi chua co viec lam hoac co viec lam nhung thu nhap khong du nuoi song ho va gia dinh Do do, nhieu trudng hqp y thuc duqc BL&GLTM la phi phap nhung van "nham mat lam lieu" vi mieng com manh ao Trong tinh hinh dat nudc mo cua phat trien nen kinh te thi trudng, neu cong cuoc xoa doi giam ngheo tao cong an viec lam cho ngudi lao dong khong duqc thuc hien tot thi su phan hoa giau ngheo giua cac vung, giua thi va nong thon, giua cac tang ldp dan cu tang nhanh Ddi song cua mot bo phan nhan dan qua kho khan, chat luqng giao duc, dao tao, y te o nhieu noi rat thap Vi vay, nha nudc phai co cac bien phap phat trien kinh te - xa hoi o cac vung, cac dia phuong diem nhu vung nui Cac nganh, cac cap chinh quyen phai td chuc cham lo ddi song nhan dan, de cac chuong trinh xoa doi, giam ngheo den cac vung bien gidi Can uu tien kinh phi va nhung dieu kien can thiet khac cho cac vung co nhieu kho khan nham on dinh ddi song cho nhan dan Mat khac, dan cung phai cung vdi Nha nudc thao go kho khan, biet tao cong an viec lam cho minh, cho ngudi than va xa hoi Thuc tien cuoc song da cho thay nhieu ho gia dinh o bien gidi khong tham gia buon lau, chi tap trung cho san xuat, chon nganh nghe thich hqp hoac nhung ho chuven kinh doanh hang XNK, chap hanh cac quy dinh cua nha nudc day du biet hach toan nen thu nhap dn dinh Nguqc lai, so ho 87 gia dinh chuyen nghd budn ban trai phep, budn gian, ban lan thi thu nhap co luc cao han nhung bap benh, khong dn dinh, nhieu bi tich thu hang mat trang, lam cho tai san bi khanh kiet, tham chi nhieu ngudi bi vao tu, gia dinh tan nat Thuc td thdi gian qua cho chung ta thay a noi nao, dia phuong nao ma ca'p uy chinh quyen cham lo cuoc song cho dan: td chuc cdng an viec lam, xoa doi giam ngheo, van dong tot nhan dan khong tham gia budn lau, doan tuyet vdi budn lau, thi noi khong co budn lau, khinh td phat trien ben vung, xa hoi dn dinh, gia dinh hanh phuc Didn hinh nhu xa Quynh Long thuoc huyen Quynh Luu, tinh Nghe An, tu mot xa dien hinh ve budn lau, tir duqc Dang, chinh quyen quan tarn, tao nghd, to chuc cuoc song, den da cha'm dut tinh trang budn lau Hoac nhu d thi xa Cua Lo, qua viec giao due, hudng din cua cap Uy, chinh quyen, giua nam 2002 da cd han 200 ho dan bd budn lau, dau tu vao van tai, nghe phu Dang va Nha nudc ta khuyen khich moi ngudi lam giau chinh dang, hop phap va kien quyet triIng tri nhung ngudi lam giau bang cac thu doan phi phap, tron lau thue Trong nen kinh te nhieu phan van hanh theo ca che thi trudng, cd su quan li cua Nha nudc, theo dinh hudng XHCN, hoan toan co thd kinh doanh, lam giau mot each cd van hoa, cd lai ma van dam bao nhan each ngudi Nhu vay de chdng BL & GLTM cd hieu qua, can phai tap trung phat trien kinh te, lam tang tdng san pham qudc noi, tang khoi luqng va chat luqng hang hoa, giam chi phi san xua't, gia san pham, tang kha nang canh tranh cua hang noi vdi hang ngoai a thi trudng nudc Kinh td phat trien tao the dn dinh tren can can thuong mai qudc te Phat trien kinh td se cung cd nhung kha nang giai quyet tdt cac van de chinh tri, kinh td - xa hoi, cang lam hoan thien them giai phap ddng bo toan dien - tdng luc tren mat tran chdng BL & GLTM, dam bao cho su cdng cua cdng tac kho khan phuc tap 88 KET LUAN Doi vdi d£t nude ta qua trinh thuc hien CNH - HDH va hdi nhap kinh te quoc te va khu vuc thi BL & GLTM thuc su la quoc nan, duoc Dang ta xac dinh mdt bon nguy co cua Cach mang Viet Nam gia doan hien BL & GLTM gay nen nhung hau qua tren nhidu Iinh vuc ddi song, kinh te, chinh tri, van hoa va dao dire xa hoi Vi vay cuoc dau tranh chong BL & GLTM phai lam quyet liet, lau dai va cd budc di thich hop thi mdi dat hieu qua cao Trong khuon khd cua luan van ve de tai "nang cao hieu qua chong BL & GLTM cua Hdi quan Viet Nam qua trinh hdi nhap kinh te quoc te”, tac gia da nghien cuu cd he thdng nhung ly luan co ban vd BL & GLTM va cac giai phap chong BL & GLTM giai doan tdi Ddi chie'u vdi muc dich nghien cuu, luan van da dat dupe cac ket qua sau: -• Da he thdng hoa dupe mot sd van de ly luan co ban gdn vdi de tai + Dua nhung quan diem ve BL & GLTM cua Viet nam va Hai quan the gidi de tir dd rut ban chat cua BL & GLTM la thu Ipi nhuan sieu nghach 4- Chi dupe hau qua BL & GLTM ve mat kinh te, chinh tri, xa hoi( trade het vd kinh td) Ddi vdi nudc ta, qua trinh hoi nhap kinh te' qudc te' hien nay, dieu dd dac biet cd y nghia + Neu ldn cd tinh chat ly luan va kinh nghiem vd chong BL & GLTM cua To chuc Hai quan the gidi va mot sd nudc.Tii , giup ta xac dinh rd chuc nang, nhiem vu cua Hai quan Viet nam cdng tac ddu tranh chong BL & GLTM 89 - Tren ccr so di sau nghien cuu thuc tidn, luan van da dua mot buc tranh sinh ddng md ta tinh hinh BL & GLTM cung nhu cdng tac da'u tranh chdng BL & GLTM cua Viet nam noi chung va Hai quan vidt nam noi rieng Qua phan tich, luan van chi quy luat cung nhu nhung thu doan cua BL & GLTM d Vidt nam qua trinh thuc hien nen kinh te' thi trudng dinh hudng XHCN va hdi nhap kinh te' Quoc te + Thdi gian qua chung ta cung da dat duqc mot sd tich cdng tac da'u tranh chdng BL & GLTM nhu: Da kip thdi nam bat tinh hinh, de nhung chu truong, bien phap tich cue ddi vdi nan BL&GLTM Gop phan tich cue hd tro san xuat nudc phat trien, on dinh thi trudng, tao thuan lqi cho viec thuc hien cac chinh sach kinh te, xa hdi cua Dang va chinh phu Chdng BL&GLTM co vai tro tich cue giu din an ninh chinh tri va trat tu an toan xa hoi, bao ve su nghiep each mang cua Dang va nhan dan ta + Luan van cung da chi nhung kho khan, han che va nguyen nhan cua nd thuc thi nhiem vu chong BL&GLTM cua nganh Hai quan: He thdng luat phap chua dong bo, ky cuong phep nudc chua nghiem, trinh dan tri thap; chua xac dinh ro chdng BL&GLTM la trach nhiem cua toan xa hoi Chdng BL&GLTM chua gan chat che vdi chdng tham nhung, tieu cue, cai each hanh chinh, xay dung pham chat, nang luc can bo, cdng chuc Nha nudc theo tinh than ky cuong, liem chinh Chdng BL&GLTM cdn mang tinh chat tinh the, phat dong tung dqt, sau lai lang xudng, chua xu ly nghiem minh, phong ngua tu xa Luc luqng chdng BL&GLTM chua duqc dao tao chinh quy, chuydn mOn sau, cdn chdng cheo, can tro lan qua trinh thuc hien nhiem vu Viec quan ly, giao due, kiem tra xu ly cac sai pham luc luqng chdng BL&GLTM chua chat che, chua nghiem; khdng it can bo lam cdng tac bao che, tiep tay cho BL&GLTM 90 - Luan va da de xuat cac giai phap nham nang cao hieu qua chong BL&GLTM cua Hai quan Viet Nam qua trinh da't nudc ta hoi nhap kinh te qudc te Da neu len cac quan diem, phuong cham cua Dang va Nha nudc ta Nhung quan diem ca ban + Bao dam phat trien nen kinh te thi trudng, dinh hudng XHCN, tao mdi trudng canh tranh lanh manh cho moi phan kinh te + Giai quyet tdt mdi quan he giua nen kinh te ddc lap tu chu vdi hoi nhap kinh te qudc te; tao dieu kien thu hut dau tu nudc ngoai + Giu nghiem ky cuong phep nudc; xa hoi phat trien lanh manh van minh Nhung phuong cham ca ban + Lay phong ngtra ngan chan la chinh; tranh moi tac dong sai co che chinh sach, can trd qua trinh hoi nhap kinh te qudc te + Chdng BL&GLTM la nhiem vu cua toan Dang, toan dan, dd cac co quan chtrc nang la luc luqng nong cot +Chong BL&GLTM la qua trinh phiic tap va lau dai He thong gidi phap + Hoan thien he thong phap luat vd chdng BL&GLTM + Nang cao sure manh cua he thong Hai quan Vet Nam + Thong nhat su chi huy, dieu hanh, phoi hqp, che trach nhiem td trung uong tdi dia phuong va vdi cac nganh, cac cap 4- Hqp tac qudc te da'u tranh chdng BL&GLTM 4- Cdng tac giao due quan chung Hai quan Viet Nam, vdi vi tri la ngudi gac cua ndn kinh te ddt nudc, mdt nhung chuc nang quan la true tiep da'u tranh chdng BL&GLTM, dd la mot nhiem vu rat gai goc kho khan, phuc tap, tham chi khong tranh khdi hi sinh, mau va va'p nga thdi binh Dac biet 91 giai doan dat nudc ta dang tien hanh su nghiep CNH - HDH va hoi nhap kinh te quoc te thi cdng tac da'u tranh chong BL&GLTM cang phai ducrc quan tam hon bao gid het cua Dang, Nha nudc noi chung va nganh Hai quan noi rieng; mud'n vay phai nang cao nang luc cho Hai quan Viet Nam Vdi tat ca nd luc cua Dang, Nha nudc va toan xa hoi, dd cd ddng gop true tiep cua Hai quan Viet Nam, nhat dinh chung ta se day lui td nan BL & GLTM, dam bao cdng su nghiep CNH - HDH dat nudc cung nhu qua trinh hoi nhap kinh te quoc td' va khu vuc Nang cao vi the' cua dat nudc ta khdng chi vd chinh tri ma ca vd kinh te' cong ddng qud'c te' va khu vuc 92 DANH MUC TAI LIEU THAM KHAO 1) Ban chap hanh TW khoa VIII Dang Cong san Viet Nam, Nam 1998, Van kien Hoi nghi lan thu tu, NXB Chinh tri Quoc gia 2) Ban chap hanh TW khoa IX Dang Cong san Viet Nam, Nam 2001, Van kien Dai Hoi Dang toan quoc khoa IX NXB Chinh tri Quoc gia 3) Le Thanh Binh, Nam 1998, “Chong BL & GLTM’’, Nxb Chinh tri Quoc gia 4) Le The Bao, “Quan ly thi truong trudc nhung nhiem vu nang ne cua nam 1999 ”, Tap chi Thuong mai so 211999 5) Bo Tai chinh bien soan, Nam 1998, “Lich trinh giam thue cua Viet Nam de thuc hien khu vuc mau dich tu ASEAN - AFTA ”, NXB Tai chinh 6) Bo trudng bo TM, Chi thi 0408/BCD 127 -TW, 2910112002 “tang cudng dau tranh chong buon lau, hang gia va gian lan thuong mai ” 7) Nguyen Duy Bot, Nam 1994, “Thi trudng va kinh doanh thuong mai theo kinh te thi trudng ”, NXB Thong ke 8) Chinh phu, Nghi dinh so 33ICP 19/4/1994, ve “quan ly hoat dong xuat nhap khau ” 9) Chinh phu, Nghi dinh so 89/CP 15/12/1995, “quy dinh viec bo che cap giay phep chuyen doi vdi hang hoa xuat, nhap khau ”, Chinh phu Nghi dinh so i6/CP ngav 20/3/1996, “quv dinh viec xu 10) phat vi pham hanh chinh linh vuc Hai quan ” 11) Nguven Van Dan, Nam 2001, “Nhiotg van de cua toan cau hoa kinh te”, NXB Khoa hoc xa hoi 12) Phan Van Dinh, thang 3- 1998 “Rut ngan then gian thong quan hang hod day manh xuat khau ”, Tap chi Hai quan so 121 93 Truong Quang Dupe, Nam 1995, “Mudi quan diem ve cdng tac Hai 13) quan, xav dung hai quan 'Luc luong bien phong tren mat trqn kinh te" ddng tin cay vd tinh nhue ”, NXB Tdi chinh Ha noi Vu Thien Kim, Nam 1998, ‘Toi ddu co, budn lau, lam hang gid, kinh 14) doanh trai phep ”, NXB Phap ly Tran Ngoc Khue, Nam 1998, ‘Xu hudng bien doi tarn ly xa hoi 15) qua trinh chuyen sang nen kinh te thi trudng d nudc ta hien ”, NXB Chinh tri Quoc gia Bui Xuan Luu, Nam 1995, ‘‘Nhung van de co ban ve chinh sach ngoai 16) thuong ”, NXB Phap ly Nguyen Nguyen, Nam 2001, “Viet Nam dinh hudng XHCN the 17) gidi toan cau hod ”, NXB Tre Qudc Hoi nudc CHXHCN Viet Nam, Bo Luat hinh su Nam 2000, 18) NXB Chinh tri Qudc gia Qudc Hoi nudc CHXHCNVN Luat Hai quan nam 2001, NXB Chinh 19) tri Qudc gia Quoc Hoi nudc CHXHCNVN, Luat thue xuat khau nhap khau nam 20) 1992, NXB Phap ly 21) Duong Thong, Nam 1995, “Mot sd van de "dien bien hod binh" vd "chdng didn bien hod binh" dnudc ta”, NXB Chinh tri Qudc gia 22) Thu tuong Chinh phu, Chithi sd853/1997/CT - TTg 11110/1997, ve “ ddu tranh chong budn lau tinh hinh mdi ” 23) Thu tuong chinh phu, Chi thi 1912001!CT-TTg 28/9/2000, ve “tdng cudng kiem scat chdng BL & GLTM tai cac cua khau 24) Thu tuong chinh phu, Quyet dinh 127/2001lOD-TTg 27/8/2001, “ve lap ban chi dao chdng buon lau hang gia vd gian lan thuong mai ” 94 Tod an Nhan dan toi cao, Bao cao tong ket nam 1992, ve cong tac 25) phuc vu cuoc dau tranh chong tham nhung, buon lau To chuc Hai quan the gidi, Cong udc Quoc te, Nam 1977, ve “giup dd 26) hdnh chinh nham ngan ngda, dieu tra va tran ap cac vi pham Hai quan ” 27) To chuc Hai quan the gidi, Cong udc Quoc te, ve “he thong thong nhat mo ta vd ma hoa hdng hoa 28) Tong cuc Hai quan, Bao cao ngdy 13/10/1995, ve ket qua Hoi nghi chong gian lan thuong mai Quoc te lan thu tai Brusseles (Bi) Tong cuc Hai quan Bao cao nam: 1997, 1998, 1999 2000, 2001.2002 29) ve tinh hinh dau tranh chong BL&GLTM Tong cuc Hai quan.Nam i995, ’’Cai cach thu tuc hdnh chinh vd doi 30) mdi cong tac Hai quan ", NXB Thong ke Hd Noi Tong cuc Hai quan Quvet dinh 1494/2001 /QD - ngdy 26H2/2001, ve 31) trien khai thuc hien lat Hai quan 32) Tong cuc Hai quan, Nam 1991, So tay phap ly hoat dong Hai quan, NXB Phap ly Tong cuc Hai quan, Nam 1996 “Thu tuc Hai quan cac nudc 33) ASEA1N”, NXB Tdi chinh 34) Tong cuc Hai quan, Nam 1996, “Xay dung luc luong Hai quan sach vung manh ” Le Van Tdi, bao cao khoa hoc nam 1996, 35) “Thuc trang va mot so giai phap phong chong buon lau d nudc ta hien nav WTO, Tdi lieu dich cua TCHQ.Nam 1995, “Hiep dinh chung ve thue 36) quan vd mail dich (GATT) Ddo Tri Uc Nam 1997 “Nhd nudc vd phap luat cua chung ta 37) su nghiep doi mdi ”, NXB Khoa hoc Xa hoi 38) NguyEn Xuan Yem Nam 2001, Toi pham hoc hien dai vd phong ngua toi pham ”, NXB Cong an nhan dan 95
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