Hoàn thiện quản lý tuân thủ đối với doanh nghiệp xuất khẩu, nhập khẩu của hải quan việt nam trong bối cảnh hội nhập kinh tế quốc tế tt tieng anh

MINISTRY OF PLANNING AND INVESTMENT MINISTRY OF EDUCATION AND TRAINING CENTRAL INSTITUTE FOR ECONOMIC MANAGEMENT BÙI THÁI QUANG COMPLETE COMPLIANCE MANAGEMENT FOR EXPORTED AND IMPORTED ENTERPRISES OF VIETNAM CUSTOMS IN THE CONTEXT OF INTERNATIONAL ECONOMIC INTEGRATION Major: Economic Management Code: 9.31.01.10 SUMMARY OF DOCTORAL THESIS HÀ NỘI - 2020 The thesis is accomplished in: Central Institute for Economic Management Supervisors: Dr Nguyen Dinh Cung Assoc.Prof Dr Hoang Tran Hau Reviewer 1: Assoc.Prof.Dr Bui Thi Ly Reviewer 2: Assoc.Prof.Dr Doan Ke Bon Reviewer 3: Dr Nguyen Hong Phong The thesis will be defended at the Ministerial Evaluation Council under Decision No.: ……, date… month… 2020 of the Director of the Central Institute for Economic Management, meeting at the Central Institute for Economic Management At hour date month year 2020 The thesis can be found at: - The National Library - Library of Central Institute for Economic Management - Library of General Department of Customs LIST OF WORKS PUBLISHED BY THE AUTHOR RELATED TO THE DISSERTATION TOPIC Bui Thai Quang (2015), “Customs applying risk management and compliance management to facilitate transparent activities of enterprises”, Customs Research Magazine, 01 February 2015, p 46-48 Bui Thai Quang (2015), “Discussion on annual short-term risk management strategy from experience of Japan”, Customs Research Magazine, March 2015, p 14-16 Bui Thai Quang (2018), “Improving the effectiveness of compliance management”, Communist Magazine (No 382), September 2018, p 43-45 Bui Thai Quang (2019), Some solutions to complete the compliance management of Vietnam Customs for import-export enterprises in the international economic integration, Journal of the Asia Pacific Economy, No 541, May 2019, p 64-66 Bui Thai Quang (2019), “Compliance management for importexport enterprises by e-commerce mode”, Finance Magazine, June 2019, p 15-16 Bui Thai Quang (2017) (Ed), “Volumn of 10 lectures in risk management and compliance management in customs operations, Vietnam Customs School, July 2017, 572 pages Bui Thai Quang (Co-Ed) (2017), Postgraduate Curriculum on “Risk management in customs operations”, Ho chi minh University of Finance and Marketing, May 2015, 316 pages INTRODUCTION Rationales In the theme that globalization has strong impacts on almost countries and territories’s economy in the world, there is no country involved in international trade without employing its advantages to bolster importations and exportations in order to promote the development of domestic economy Vietnam’s economy is not an exception of that general movement pattern In our socialistoriented market economy, imported and exported enterprises are the key force engaged in the field of import and export goods and services However, a significant number of firms are involved in big cases of laws violations, typically smuggling, trade frauds as well as illegal cross-border transportation of goods of great value or severity Moreover, along with international economic integration, trade liberalization, an increase in value and volume of import and export goods, and the development of technology lead to the appearance of sophisticated and serious laws violations Besides, the World Customs Organizations recommends that members should apply risk management to improve companies’ compliance levels Accordingly, "Complete compliance management for import and export enterprises of Vietnam Customs in the international economic integration" is the choice of researcher as the thesis’s topic in economic management major Objectives and significances a) Objectives: Based on general view, this thesis aims to analyse and evaluate current situations and practical experiences of compliance management of goods import and export enterprises of Vietnam Customs and World Customs, then point out the issues needed to build theoretical framework, assess real situation of compliance management on import and export laws and give recommendations on directions and possible solutions on complete compliance management for import and export enterprises of Vietnam Customs in the context of international economic integration b) Argumentative and practical significances - Argumentative significances of the Study: By means of public study results on compliance management of goods import and export enterprise, indicating theoretical gaps, unconsenting issues that require further research to complete compliance management in Vietnam in the context of international economic integration; Based on systematization of different views of compliance management among researchers, representing the notion of compliance management in customs context in Vietnam; Based on compliance management standard according to international practice, adding up compliance management standard for developing countries and countries are in context of international economic integration This is necessary for compliance management in countries whose limited development levels in context of international economic integration - New practical contributions of the Study: Practically, based on defined standards, in a basic of correctly analyzing and evaluating and pointing out limitations and its reasons of compliance management in Vietnam from 2014 to present, forecasts the trends and levels of compliance management of import and export enterprises, impacts of compliance management on global and domestic economic development in the context of upcoming international economic development; the study makes recommendations on possible comprehensive compliance management of Vietnam in context of international economic integration, which helps to complete compliance management in the asymptotic direction to international practices Through research outcomes of practical laws compliance of Vietnam import and export enterprises, the study ensures the significances of customs compliance management of import and export enterprises, from that increasing the awareness of business community about the rationales and significances of law observance - New scientific contributions of the Study: The Study makes following scientific contributions: clarifying theoretical foundation on Customs compliance management of import and export enterprises with content of notions, rationale, affected factors as well as methodology in the close connection with state management on international trade and globalization The results of the Study are references for lecturing at universities, educational organizations in foreign trade economy and goods exportation and importation, improving customs professional competence, education of corperate governance, and developing human resources of General department of Vietnam Customs in international economic integration Structures of the Study: Along with introduction, conclusion, list of references, tables of content, the Study contains chapters and 15 sections Chapter OVERVIEW OF RESEARCHS ON COMPLIANCE MANAGEMENT OF IMPORTED AND EXPORTED COMPANIES OF VIETNAM CUSTOMS AND WORLD CUSTOMS 1.1 Overview of domestic and foreign published research projects a) Overview of foreign published research projects: WCO SAFE Framework of Standards to Secure and Facilitate Global Trade (2005) shows objectives and principles of Framework of Standard, four core components and two pillars of Framework of Standard This is considered as declaration that WCO on behalf of members to advance orientation of implementations in 21st century World Bank’s Customs Modernization Handbook (2004) includes general important experiences and specialist’s articles of leading customs organization in the world that share customs modernization achievements of each countries and regions Asia Development Bank’s Risk Management Guidelines brings up general knowledges, primary basic about risk management that is recommended by specialists for customs organizations and business community to strongly apply new modernized management method in the Asia-Pacific region Fischer and coworkers’s “Tax Compliance Model” (1992, 2009); Nicoleta Barbuta-Misu “Factors for Tax Compliance” (2011); Australian Customs and Border Protection Service “Customs Compliance Program” (2007 - 2008)… b) Overview of domestic published research projects: Project “Strenthening risk management capacity in customs profession during 2013 and 2015, vision 2020”; Nguyen Thi Le Thuy (2009) – PhD Thesis “Improving state management of tax collection to advance tax compliance, case study: Hanoi City”; Vu Ngoc Anh - scienfic subjects in customs field (2010) “Improve affectiveness of applying risk management in professional cusoms field”; Pham Van Phong-Master Thesis “Research on solutions to enhance laws observances of tax payer according to Tax Management Law in Hoa Binh province”; Vo Duc Chin (2011) “Factors that impacts on business’s tax compliance behaviors–Case study: Binh Dương province” c) Issues of the Study that is not solved by published research projects Issues that are examined and solved but need to be updated and supplemented: Compliance management is a pristine scientific category in Vietnam and even in the world, it covers almost different fields of science and life, society, politic and academic concern Plenty of research projects are backward, need to be updated, amended, supplemented and renewed to be compatible with current legal frame and research and analysed practical experiences of the world Up to now, there is a limited number of subjects and scientific characteristic in this field Issues that are examined but not completely solved: there is limited research evidence regarding the direct impacts of general compliance management and compliance management of import and export enterprises on competitive advantages of those companies and the whole country Questions yet to be answered in the literature include: Compliance management is advanced management methods, is it effective for import and export enterprises in particular and Vietnam companies in general? What is the role of compliance management on enhancement nation’s competitive advantages and Vietnam business environment? Although there are few compliance management models for import and export enterprises, but the interactive relations with macro management activities of state organization in customs field is obstrusive d) Issues that the Study focuses on: Predicted achievements: building theoretical framework and modeling compliance management mechanism of customs organizations for imported and exported companies; analyzing the factors that influence compliance levels of import and export enterprises in the relations with customs organizations and specialized management organizations; analyzing and evaluating current situation of compliance management for imported and exported companies of Vietnam Customs recently; proposing directions, innovated solutions; completing legal frame and machenisim of implementing compliance management of Vietnam Customs for import and export enterprises to 2025, vision 2030 1.2 Methodology a) Objectives: In the foundations of domestic and foreign published research projects on compliance management of import and export enterprises, set up theoretical framework for compliance management in interntional integration Systmetically research, selectively succeed, supplement, develop in order to clarify basic theoreotical about state management of compliance levels of import and export enterprises in international economic integration, based on compliance management of some countries in the world, conducts lessons for Vietnam; in according to international integration trends and customs international integration trends, points out directions, objectives and scientificbased recommendations and feasible solutions to comple compliance management of Vietnam Customs for import and export enterprises b) Objects and scopes: Objects: Theoretical and practical matters of compliance management of Vietnam Customs for imported and exported companies in international economic integration Scopes: Laws observance of import and export enterprises is limited within goods importations and exportations, not involved in support activities such as transportation, delivery, insurance and banking… The subject of compliance management is Vietnam Customs enforcement, from central to local authorities that consists General Department of Vietnam Customs, local customs deparments and all boder-gates during 2014 and 2019 c) Approchment and methodology: The research is studied in the approachment of state management of goods importations and exportations in which Customs Authority has responsibility of guaranteeing laws observance The research approaches the laws observance behavior of import and export enterprises that is one subject in customs procedures, it is understood that customs declarants and customs officials must obey the laws and regulations The research is based on the methodology of dialectical materialism and historical materialism in research, using specific methods such as systems – the way of look at the world through systematic structure, descriptive research with statistical tools, comparison and aggregation of data; logic – logic and history; sociological surveys, direct surveys… CHAPTER THEORETICAL PRELIMINARIES ESSENTIAL FOR COMPLIANCE MANAGEMENT AMONG IMPORT AND EXPORT ENTERPRISES OF CUSTOMS IN THE CONTEXT OF INTERNATIONAL ECONOMIC INTEGRATION 2.1 General theory of law compliance among import - export enterprises a) Overview of import - export enterprises: Subjects governed by law compliance management are enterprises regulated by the Law on Enterprises (2014) and have two basic characteristics: First, as a natural person / legal person with independent legal entity, with independent rights and obligations, legal capacity and civil act capacity to participate in related economic and legal activities Secondly, enterprises must be officially registered, have legal entities and conduct activities for profit-generating purposes in accordance with national laws The activities of exporting and importing goods are regulated by Commercial Law (2005; In terms of customs management, Vietnam Customs Law (2014) adjusts and divides the activities of import - export enterprises into 12 types of import - export goods, if based on import - export transactions of goods and related services, there are six groups of import - export enterprises b) Compliance, law compliance and the level of compliance of importexport enterprises: The contents of compliance, law compliance and the level of compliance of import - export enterprises have been analyzed in depth, regarding both academic reasoning and practical research, to obtain the theoretical basis for legal regulations Especially, there is in-depth analysis of law compliance according to the level of law compliance (1) fully compliant (2) almost compliant; (3) fundamentally non-compliant; and (4) non-compliant Contrary to the compliance behavior is non-compliance behavior in importexport activities, also analyzed clearly in the following aspects: (1) Committing acts in violation of the provisions of the customs law, tax law in import-export activities (2) Failing to perform or improperly perform tax obligations and other obligations in import-export activities; 3) Not complying with the procedures and regulations of the customs office in the General Department of Vietnam Customs, customs inspection and supervision for import - export goods; and 4) Not cooperating or not meeting the requirements of the customs office and other government agencies involved in import export activities c) Characteristics, scope and classification of law compliance for import - export enterprises - There are three characteristics of law compliance in import - export activities: compulsory for enterprises, organizations and individuals engaged in import and export; adminstrative as these subjects must comply with the provisions of law, the policy of customs management, tax management and other state administrative management for exported and imported goods and have a dual compliance role because customs office is not only the agency that implements the customs law, tax law, but also the agency that must comply with and adhere to the provisions of law in this field, like import - export enterprises - Scope of law compliance in import - export activities: In terms of space, law compliance is carried out in the customs territory and within the time before the implementation of import – export activities until the customs clearance; and finally, after years from the date of customs clearance, the customs office has the authority to conduct post-customs clearance inspection for the lots of goods of the enterprises that have carried out import - export procedures In terms of time, law compliance is carried out in all three stages: pre-customs clearance, during customs clearance and post-customs clearance of imported and exported goods - Classification of law compliance in import - export activities includes members directly or indirectly involved in the import - export industry in the international supply chain and the management agencies including customs officers and customs units at all levels who must comply with the implementation of the provisions of law, the processes, regulations and guidelines of the customs industry Penalties for non-compliance is also regulated in various forms by determining the level of violation (4 levels) such as: (1) the most severe level is criminal prosecution; (2) the serious level is penalties for administrative violations; (3) the less serious level, but compulsive, reminders or other administrative forms; (4) the slightest level is reminder, warning, WCO proposes groups of import - export enterprises according to these levels of compliance and analyzes the characteristics of psychological, behavioral factors and according to the implementation of the regimes and policies 2.2 Fundamental issues of compliance management for import export enterprises by customs authorities a) Concept: As international trade increases, customs office both offers trade facilitation and maintains goods inspection, ensuring that people and means of transport cross the border smoothly In order to achieve the balance between these two objectives, customs office must switch from the traditional method of inspecting and monitoring each import-export shipment to using the method of managing each import-export enterprise in goods supply chain That is, in the course of business history, has the enterprise been comlying with law or not, to what extent? Compliance management "orients" the enterprise community doing voluntary compliance (the highest level of compliance), even "authorizes" the "best" compliant enterprises to “perform instead of" Customs Recently, customs office has implemented "multi-tier management" through the evaluation results of the compliance assessment of the “first-tier management", and divided into 03 groups: priority enterprises, compliant enterprises, and non-compliant enterprises, and continues to apply more criteria to classify the risk level of "second-tier management" enterprises Results show that there are different types of risks The results of the compliance assessment plus the classification of risk level according to types of enterprises have resulted in the "third-tier management" giving the results goods flows Specifically, yellow flow: goods has to be inspected for customs documents; red flow: check the actual goods in proportion or check the whole 100% of goods In this study, the author comes to the following conclusion: "Compliance management is the customs office’s task to implement the assessment on law compliance, classification of risk level for import - export enterprises, thereby applying management measures in accordance with each compliance level, ensuring the full and accurate implementation of regulations of customs law, tax law" b) From risk management to compliance management and the interdependent relationship: When applying risk management, the customs office applies the probability check on a percentage of certain shipments depending on the risk level, then assesses the comliance level of the import export enterprises and decides the goods flow based on customs documents to check to documents instead of inspecting the entire cargo WCO draws a conclusion from the experience of some countries to set out the principles of risk level evaluation to decide the goods flow based on or different enterprise groups Modern compliance management based on risk analysis is usually set up according to four basic elements which are the national legal framework; risk management; administrative management, and technical and 10 law, tax law which require inspection; (3) Dossiers on the process of law compliance àn ranking of import - export enterprises; (4) Frequency, characteristics and level of law violation in import - export activities; (5) Information on signs of law violations, signs of risks; (6) According to the requirements of the customs management and tax management in each period Criteria and indicators play a crucial role as the basis for customs office to conduct risk assessment, law compliance assessment in import - export activities Then, customs office will rely on the results of the compliance assessment and risk assessment to make the decision on applying professional measures for imported and exported goods, means of transport on exit or entry The government or policy-makers often ask the management agencies to assess the "health" of the business community in general and import-export enterprises in particular In this case, criteria are the most effective and unique tools to "diagnose and examine" enterprises to see how weak and healthy they are? Criteria and indicators have a number of characteristics which are: ensuring publicity, transparency, no logical contradiction among the compliance levels; the information included in the compliance assessment must be specific, clear and accurate; being divided into many types with different functions such as regulatory criteria, analytical criteria, scsoring criteria, probability criteria, classification criteria ; Criteria and indicators have a number of outstanding functions as follows: (1) If built, managed and applied will be an effective tool to help the customs office comprehensively and fully assess the level of law compliance of enterprises in import - export and exit entry activities, thereby creating the most favorable conditions for commercial activities and control; (2) Contributing to the improvement in resource efficiency and addressing limitations of the customs management; (3) Meeting the requirements of administrative reform and implementating international commitments When implementing the compliance management towards import – export enterprises, customs office needs to establish a variety of criteria and indicators for assessing the compliance level, making decisions on inspection or performing other tasks, such as: (1) Screening the goods in the process of loading, unloading, storing and transporting at ports, docks, warehouses, yards, import gates; (2) Implementating customs procedures for import - export goods; (3) Screening the exported goods after customs clearance that has been gathered in the locations at export gates; (4) Inspecting actual import - export goods in the process of loading, unloading, storing and transporting at ports, docks, warehouses, yards and border gates; (5) Supervising the process of taking samples for specialized management according to the announcement of the customs declarants; (6) Inspecting transported goods subject to customs supervision 11 2.3 Factors affecting the compliance management towards import – export enterprises of customs authorities a) Legal system for import and export of goods: The following factors such as "complexity", "tax rate" have been analyzed in the research papers of 18 authors coming from Vietnam and other countries, covering many negative and positive aspects of these two factors on how they affect the level of law compliance of import - export enterprises regarding the legal system and policies about the import and export of goods b) Risk management program of customs authorities: compliance management on the basis of risk analysis has established acts of noncompliance with the law Factors such as the ability, probability of detecting violations have greatly impacted the awareness and law-abiding actions among import - export enterprises through the analysis of research works of foreign authors c) Administrative regulations in customs: Studies conducted by Ayres and Braithwait (2016) about models of strict penalties show that compliant people want non-compliant people to be punished because of psychology towards fairness It can be seen that strict penalties and high probability of inspection will prevent violations d) Infrastructure of science and technology and information technology: The mission of customs office is to support import - export enterprises to implement customs procedures Therefore, it is necessary to apply IT and communications on the basis of digital transformation, products of 4.0 technology revolution to support the customs declarants to carry out import export procedures in a simple and accurate way Customs office reduces the number of complex administrative procedures, builds a variety of customs management software programs as well as installs modern machinery and equipment to promote modernization and make customs procedures quicker and more economical, meeting the management requirements of the majority of customs authorites, hence increasing voluntary compliance đ) Factors of behavior and sense of self-compliance of customs declarants: Whether customs declarants implement voluntary compliance or not depends on a number of factors, including behavior and sense of performing the behavior Human behavior is a set of many actions that are linked in a very complex way and influenced by many internal factors (such as personality, genetics ) and external factors according to BISEP model (such as economy, culture, society, politics, environment ) to various extent Behavior will lead to sequences of human actions with complex links that managers must know Factors influencing behavior include: attitudes, social influences and behavior control There are components that make up each human behavior: knowledge, belief, attitude and practice Each behavior is the presence of all 12 internal components of a series of observable actions in response to an external stimulus that acts on the body There may be other factors influencing behavior Studying these contents to understand the factors affecting the behavior that leads to the action, the sense of law compliance among import export enterprises is initiated from where and to what extent, from which the management agencies can predict the decision on the comliance level of the enterprise e) Management agencies are customs authorities and other specialized management agencies: The study has identified 08 factors that come from the management agencies being the customs authorities which have a great influence on law compliance among import - export enterprises: (1) Organize a reasonable management system with good qualifications and management capabilities, ensuring fair resolution of problems arising from disputes; (2) Stable and transparent business processes will clearly create maximum favorable conditions and reduce compliance costs for import - export enterprises, reducing risks due to corruption and troubles; (3) Availability, suitability and accessibility of support and consulting services provided by the customs authorities; (4) Reasonable coercion of the customs authorities is expressed in variables such as the frequency of tax inspection, the ability to detect tax evasion and tax risks, measures to coerce tax, the severity of penalties due to tax evasion; (5) Professional qualifications, responsibilities and professional ethics of officers; (6) Equipment for customs management, IT application level of software system; (7) Coordination between customs authorities and related Ministries and Departments; (8) Encouraging, promoting, and praising import-export enterprises, recognizing their contributions with material and spiritual rewards f) International economic integration affects compliance management: There are advantages and limitations, shortcomings and causes when Vietnam enters international economic integration, which noted the positive impacts on high compliance level of import -export enterprises, which are (1) Opening up business opportunities, importing and exporting goods to 230 economies and territories; signing bilateral and multilateral cooperation under 90 trade agreements, 16 new trade agreements ; (2) Creating motivation for economic institutional innovation close to international norms and practice; (3) Promoting growth, economic restructuring, improving the competitiveness of import -export enterprises’s products in Vietnam; (4) Promoting exports, improving the trade balance; (5) Bringing capital and advanced technology into modernization, industrialization and (6) Improving the skills of the workforce, solving employment, social issues of stability and sustainable development In addition, there are also limitations that negatively affect enterprises such as (1) International economic integration has not turned into inborn factors in the 13 actions of enterprises; (2) The innovation in legal mechanisms and policies is not synchronized, associated with the requirements of the association and improving competitiveness, still causes many shortcomings regarding the requirements of ensuring security-defense, social order and safety, ecological environment and preservation of national cultural identity; (3) The response to fluctuations and the handling of regional and international environmental impacts are still passive and not synchronized; (4) Not many reputable brands, most of them are processors; exports are not sustainable because they depend on fuel and materials from abroad; and (5) The competitiveness of products and enterprises is weak, even in the home country On the whole, international economic integration has been providing many opportunities for enterprises and the economy of Vietnam 2.4 Experience in compliance management towards import - export enterprises of customs authorities in some countries in the world and lessons for Vietnam Customs a) Experience in compliance management towards import - export enterprises of customs authorities in several countries: Canada Customs has adopted the concept of "combined compliance" with the Combined Compliance Model: On one hand, there should be activities to strengthen voluntary compliance through the provision of effective information and services to customers; on the other hand, there are activities that enhance fairness and integrity at border checkpoints, border gates, taxation system This combination enhances compliance, at the same time reduces the need for interventions and troubles for businesses Basically, compliance management model of New Zealand is similar to that of Canada: provide a compliance framework to classify enterprises, provide each type of of enterprises with an appropriate responding measures The main purpose of this compliance framework is to facilitate trade, let enterprises be aware of their compliance obligations, encourage voluntary compliance, support compliant enterprises and apply strong measures to non-compliant enterprises Australia Customs has also launched a 4-level compliance management model and illustrated its effectiveness by creating a model suitable for all types of customers They point out that in order for the compliance management to be effective, it is necessary to take measures that are appropriate to all levels of the taxpayer (also known as customers or enterprises) from "willing to comply" to "not willing to comply" U.S Customs applies programs such as "Providing information in advance", "Account management", "Key assessment", "Customs - enterprises cooperation against terrorism", "Self-assessment of importers", b) Some lessons for Vietnam Customs on compliance management towards import-export enterprises from foreign countries: After the models of compliance management of countries have been analyzed, there are lessons 14 learned for Vietnam Customs as follows: Firstly, the national legal system needs to have adequate legal regulations on compliance management towards import - export enterprises; Secondly, clearly determine the essential role important tasks of customs office in the implementation of inspection, supervision and control at national borders, the key and leading role in the management of all import - export law compliance activities; Thirdly, implement the compliance assessment, classification the risk level of importexport enterprises according to international standards; Fourthly,, build and develope customs - enterprise partnership; Fifthly, establish strict handling mechanisms or apply severe penalties Chapter CURRENT SITUATION OF COMPLIANCE MANAGEMENT AMONG EXPORT AND IMPORT ENTERPRISES OF VIETNAM CUSTOMS DURING THE PERIOD 2015 - 2019 3.1 Overview of import and export activities of Vietnamese enterprises during the period 2015 -2019 Currently, there are more than 150,000 enterprises registering for import and export business activities in Vietnam, of which on average each year in the period of 2015 - up to now, regularly, about 90,000 enterprises carry out customs procedures for import and export goods on the automatic customs clearance system VNACCS / VCIS of Customs (TCHQ, 2019) In the period of 2018-2019, the number of import-export enterprises increased dramatically to over 20%, reaching 103.10 thousand and 110.794 thousand import-export enterprises in 2018 and 2019, respectively This increase results from the significant number of Government’s incentive policies for enterprises since 2014, namely the Resolution 19 from 2014 to 2017 and Resolution 35/NQ-CP in 2016 on supporting and developing businesses In 2020, these policies have shown their effectiveness in flourishing the business community, including import-export enterprises 3.2 Assessment of factors affecting compliance management practices of export and import enterprises of Vietnam customs during the period 2015 - 2019 a) Legal framework for compliance management among export and import enterprises of Vietnam Customs: The system of commercial and customs laws related to the management of importing and exporting goods includes: (1) in the field of international trade, there are Commercial Law 2005 and Foreign Trade Administration Law 2017 (2) in the field of customs, there are Customs Law, tax laws related to import-export goods including the Tax Administration Law; Law on export and import tax; Special Consumption Law; Value added tax law; Environment tax law; and other specialized management laws related to the import and export of goods Having a great influence on the 15 compliance management practices of export and import enterprises, these laws have been thoroughly assessed, analyzed to clarify the situation of compliance management in the research period b) Situation of core factors affecting compliance management results of export and import enterprises of Vietnam Customs during the period 20152019 - The current situation of the legal system in the field of customs, including the Customs Law 2014, Tax Administration Law, Law on export and import tax, and specialized management laws on import and export goods, has been analyzed and assessed comprehensively to see the level of its impact on compliance management of import and export enterprises - The current situation of risk management of Vietnam Customs: Risk management of the Customs sector has been completed and improved, becoming a basic and central business in modern customs management; In particular, the Customs Law (2014) was promulgated to formalize the risk management in the customs sector (Article 17 of the 2014 Customs Law), creating a legal corridor for the risk management to develop strongly, contributing to make Customs become the leader in the field of reform and modernization, and at the same time, the first state management agency to study in depth and propose the application of risk management in its professional management; unified and centralized risk management for all export, import goods and goods in transit has been implemented effectively in all three stages, namely before, during and after customs clearance - Situation of administrative management in Vietnam Customs: The system of customs legislation strictly regulates a mechanism of administrative management policies to systematically operate the subjects who are customs declarants in the import and export activities and are subject to this law system, including the following groups of laws: The law on taxes on imports and exports; Laws on policies of export-import goods; Laws on goods quality management policies; Law on monetary, gold and foreign exchange management policies; Laws on the protection of intellectual property rights; Law on handling administrative violations; Law on complaints, settlement of complaints and Law on administrative proceedings; Law on international treaties - Construction of technical infrastructure and information technology: Establishing an e-portal to connect and exchange information with relevant agencies in the direction of: National Single Window and ASEAN Single Window; Modernization of technical equipment, customs supervision together with the application of modern information technology and automation Particularly, facilitating automated customs supervision at seaports and airports; providing public services online and making online electronic tax payments; Building a data center and regional data processing level 2+, 3+ or higher, ensuring security and safety 24/7; 16 c) Analysis of the situation of compliance management among export and import enterprises of Vietnam Customs during the period 2015 – 2019: - Phase (From 16/01/2014 to 31/3/2015): The scope of the object being evaluated includes all enterprises having been operating in the export-import industry within the past years from the time of evaluation Regarding the classification of the Management Compliance Evaluation results of exportimport enterprises, there are 03 groups: Enterprises with good compliance: the system automatically evaluates and selects the list of enterprises with good compliance; enterprises with average compliance: the system selects the list of enterprises which neither belong to enterprises with good compliance nor enterprises with non-compliance; enterprises with non-compliance: the system automatically evaluates and selects the list of non-compliant enterprises Regarding the evaluation criteria for enterprises: The Management Compliance Evaluation of enterprises is implemented in accordance with the set of Compliance Evaluation criteria issued together with Decision No 1081/QĐBTC dated December 30, 2013 of the Minister of Finance and the set of criteria indicators issued together with Decision No 07/QĐ-TCHQ dated January 14, 2014 of the General Director of the General Department of Customs - Phase (From April 1, 2015 to December 31, 2019): The scope of enterprises being evaluated for compliance management is similar to the first stage Subjects not included in the scope of evaluation are: Enterprises not having import/export activities (because they are not under the scope of management of customs agency); enterprises going dissolved, bankrupt, ceasing operation, suspending operation; enterprises that used to have import and export activities, but for the past years counting from the time of evaluation, there was no import or export activity Regarding the classification of the Management Compliance Evaluation results of export-import enterprises, there are 04 groups: Group Priority enterprises; Group Compliant enterprises; Group Non-compliant enterprises; Enterprises (other types) not meeting the assessment criteria Regarding evaluation criteria for enterprises: The Management Compliance Evaluation of enterprises is implemented in accordance with the set of Compliance Evaluation criteria issued together with Decision No 465/QĐ-BTC dated June 29, 2015 of the Minister of Finance and the set of criteria indicators issued together with Decision No 200/QĐ-TCHQ dated April 24, 2015 of the General Director of the General Department of Customs d) Key results of compliance management among export and import enterprises of Vietnam customs during the period 2015 - 2019 - Ensuring budget revenues from import and export activities: As of December 31, 2019, revenues of the state budget reached VND 349,921 billion, an increase of 11.0% over the same period of 2018 This is considered an outstanding achievement in the context of Vietnam's deepening international integration and extensive trade liberalization with countries in the world and 17 the region According to the Ministry of Industry and Trade, by the end of 2019, Vietnam had participated in the negotiation and signing of 17 FTAs (13 FTAs signed, in force, FTA signed, pending ratification, FTAs are under negotiation); These agreements will have a strong impact on Vietnam's import and export activities with the reduction of tariff barriers - Trade facilitation: Up to now, Vietnam customs has fundamentally changed the implementation of customs procedures from traditional, semielectronic to electronic system; fully applied the principles of risk management in customs inspection and supervision; specified the activities of post-clearance inspection so that enterprises can oversee the implementation of the customs agency; stipulated the exchange of electronic data between customs agencies and ministries and departments; simplified customs documentation; implemented the prior determination mechanism of code, origin and customs value; stipulated the priority regime, facilitating customs procedures for eligible enterprises (priority enterprise - AEO); stipulated the rights and responsibilities of customs declarants and related parties (specialized inspection agencies, port and warehousing enterprises, ); regulated the management of specific goods (processed goods, production and business, petroleum, temporarily imported goods for re-export ) - Ensuring international trade security: The situation of smuggling, trade fraud, illegal transportation of goods continues to be complicated, the value of goods violated related to smuggling, illicit transportation of drugs, IP violations, counterfeit goods and other violations increased sharply is the negative impact of globalization, e-commerce as well as trade liberalization From 2015 to 2019, the whole industry detected 102,810 arrests with the value of violated goods estimated at VND 6,806.748 billion; state budget revenue reached VND 1,704.933 billion; already prosecuted 271 criminal cases, transferred 630 other cases to other agencies for prosecution under their competence 3.3 Assessment of compliance management practices of export and import enterprises of Vietnam customs during the period 2015 - 2019 a) Key successes: First, a professional legal independence and a link throughout customs operations have been created; Second, the compliance management and the application of the compliance assessment results have been early established and gradually improved along with the process of developing and implementing the application of risk management; Third, the compliance management and the application of the compliance assessment results have met the requirements of implementing customs legal documents through stages; meet the implementation of customs management regimes and policies, creating a synchronous and efficient customs management work; Fourth, compliance management timely has responded to the process of customs modernization, transformed the customs management method from controlling each transaction to supply chain management, based on the level of 18 compliance; Fifth, the compliance management and the application of the compliance assessment results have supported effectively and closely linked to the risk management b) Major limitations and shortcomings: (1) Regarding the legal system in the field of customs; (2) On awareness of compliance with the law and compliance management of export and import enterprises; (3) On the relationship between import and export enterprises and customs agency, import- export enterprises and specialized management agencies; (4) Regarding the information infrastructure of Vietnam Customs; (5) Regarding the capacity of Vietnamese customs officers; (6) Measurement of compliance; (7) Application of auditing in post-customs clearance inspection, reducing the rate of inspection during customs clearance; (8) Application of modern methods and techniques to support and encourage enterprises to voluntarily comply: Limit measures and tools to attract enterprises to participate in voluntary compliance; About enterprise information management when implementing voluntary information declaration; Applying risk assessment results, encouraging enterprises to voluntarily comply; Applying compliance assessment results, encouraging enterprises to voluntarily comply c) Analysis of the elementary factors: (1) The provisions of the law have fallen behind the rapid transformation of the foreign economic relations in the context of the international economic integration: The General Department of Customs has actively coordinated with related parties such as Committees of the National Assembly, Ministries, Branches and Government Offices in developing and completing the submission of draft documents; at the same time, focusing on human resources and time to develop legal documents in strict compliance with the order, procedures and guidelines (2) Common awareness of customs officers and import-export enterprises: According to the Report of Vietnam Chamber of Commerce and Industry (VCCI, 2016) in 2016, when assessing the legal capacity of enterprises to show the ability to understand and comply with customs laws, legal documents, 72.92% of customs officers claimed that they were at an average level, only 20.83% claimed that they were at a high level This was explained by enterprises that only 44% of enterprises think human resources are sufficient in number and perform their assigned professional tasks, while 14% of enterprises consider themselves lacking in both quantity and quality of human resources to perform transactions and customs procedures Customs is the leading industry in innovation and modernization so the challenge is to improve the quality of human resources with the following criteria: professional, transparent and effective According to the results of the survey conducted by the author in 2019, 44% of enterprises are satisfied with the customs officers’ cooperative and friendly working style However, professional capacity, computer skills 19 and bureaucratic working style still exist, becoming a catalyst for non-formal transactions (3) IT and technical systems have not met the requirements of innovation: The automatic clearance system VNACCS/VCIS plays an important role in the process of facilitating the trade, contributing to cutting costs and transaction time However, from the enterprises’ perspective, information infrastructure issues, procedures, working style of customs officers are hindering the process and causing non-formal transactions In fact, facilities, technical equipment and the application of science and technology in compliance management still have inadequacies and have not yet reached a high level of modernization or the appropriate threshold required by the era of Revolutionary Technology 4.0 (4) The combined relationship among the authorities is still loosely ineffective with bureaucratic, inflexible and insensitive working style, thereby affecting the quality of compliance management on a national level (5) The cooperation between customs and enterprises has not yet been close enough and of high quality: The channel of business communication, obstacles in the clearance process of goods between customs and enterprises is limited: only 45% of enterprises have regular information exchanges and 36% have occasional information exchanges, according to the direct survey of the author with 1500 questionnaires sent out, gathering opinions from 404 enterprises at 18 Customs Branches of Customs Departments: Hanoi, Hai Phong, Lang Son, Da Nang, Ho Chi Minh, Dong Nai and Binh Duong Chapter ORIENTATION AND SOLUTIONS TO COMPLIANCE MANAGEMENT TO VIETNAM CUSTOMS EXPORT AND IMPORT ENTERPRISES IN THE CONTEXT OF INTERNATIONAL ECONOMIC INTEGRATION THROUGH 2025, WITH A VISION TOWARD 2030 4.1 Context and advantages and disadvantages in compliance management for exporters and importers of Vietnam Customs in the period up to 2030 a) The world and Vietnamese economic context influences import and export activities and compliance management in the coming period: In the period 2015-2019, the world economy maintained a fairly steady growth rate of 3.83% over the previous year However, the US-China trade war, the strategic competition between major economies, the highly influential Brexit event, the increasing trend of trade protectionism, and the complicated geopolitical landscape is changing slow down growth; The Covid19 pandemic that happened from December 2019 has not ended yet Political instability in the Middle East has been complicated in 2018 and 2019 and is expected to explode in 2020 when oil prices hit a record low According to the report "World Economic Prospects" of the IMF has forecasted the economic growth of 20 Vietnam and the world (April 2020), the IMF gives a forecast of -3.0 growth in 2020 and 5.8% in 2021 for global commodity trade is too optimistic At the end of March 2020, the World Bank forecasts that the Covid19 pandemic could push Vietnam's GDP growth down to 4.9%, down 1.6% compared to the previous forecast, even the worst scenario could be , 5% for 2020 World oil prices are forecasted by organizations due to the declining global growth outlook, causing a sharp decline in world demand in 2020 EIA (3/2020) forecasts that oil prices will reach an average level 42 USD / barrel in the second half of 2020, inching up to 55 USD / barrel in 2021 Participation in CPTPP and EVFTA agreements will bring positive impacts on Vietnam's economy in the coming time The trend of increasing trade protectionism of major countries, negatively affecting trade and investment of Vietnam Therefore, Vietnam's economic growth in general will be negatively affected, but the US-China trade war may give Vietnam an advantage over China when exporting to the US b) Background of international economic integration: Vietnam will continue to implement international economic integration, the Government has negotiated, signed, and prepared conditions for the implementation of new generation Free Trade Agreements (FTAs), and participating in national treaties economics in the fields of trade, investment, tourism, etc always actively adapt to changing situations, ensuring efficiency and national benefits New trends and developments in the world economic situation have been and are having significant impacts on multilateral economic cooperation, the region in general, and Vietnam's international economic integration in particular Vietnam needs to renew its growth model, promote economic transformation, and restructure in the direction of improving national competitiveness; actively participate deeply and extensively in the regional and global value chains It is necessary to focus on technological innovation and environmental protection and improving the quality of Vietnamese goods and services in the international arena The trend of international integration in the customs field is (1) Continuing to implement customs modernization at a higher level, following the trend of the times; (2) Strengthen the implementation of measures to control import and export goods by technical barriers, to ensure goods security and safety, combat trade fraud, and ensure the preferential treatment to the right subjects; (3) Continuing research on organizational structure, improving the quality of civil servants, rotating staff, applying science and technology to reform administrative procedures, creating more advantages for import-export enterprises c) Advantages and disadvantages in compliance management for importexport enterprises of Vietnam Customs in the coming period: The main advantages are (1) Policy, orientation, open-minded policy and extensive integration of the Party, State, Government, and the Ministry of Finance all focus on long-term strategic orientation for the sustainable development of 21 enterprises in general and import-export enterprises in particular; (2) Vietnam increasingly integrates into the goods supply chain through the signing and implementation of new generation FTAs; (3) The Sino-US Trade War and the Covid19 influenza pandemic occurred causing disturbances, seriously affecting all aspects on a global scale; (4) The Technological Revolution; (5) The trend of e-commerce development penetrates Vietnam, changing the socio-economic face, so it is necessary to seize this opportunity to shorten the knowledge level gap between our country and other developed countries The main difficulties and problems are (1) On the legal basis, the regulations on compliance management have not been fully and specified in the legal documents; (2) Perceptions of parties involved in compliance management are not aware of the right objectives and effectiveness of information management activities; (3) On the contingent of civil servants and officials working in compliance management work, resources have not been concentrated according to a specialized and unprofessional system; (4) The development of technology software for compliance management has not been built yet, is still primitive and incomplete, and needs further attention; (5) The association in the implementation of compliance management has not been connected or applied in the selection and inspection of goods, leading to difficulties in customs inspection, inspection rate very high, rampant, repetitive, causing troublesome, harassment, costly, ineffective, requiring Customs management in the coming period 4.2 Orientation to improve compliance management for export and import enterprises of Vietnam Customs to 2025, with a vision toward 2030 a) Aim to perfecting the procedure management for import and export enterprises of Vietnam Customs in international economic integration In the direction of focusing on: (1) Institutional aspect: building and perfecting the customs legal system in a modern, synchronous direction, complying with the policy of administrative procedure reform and national standards and commitments sacrifice; (2) In terms of customs operations, customs management procedures and regimes must be simple, effective, harmonious and compliant with international standards and practices; (3) Organizational structure and human resources: To build a modern customs apparatus organization and follow the principle of centralization and unity, meeting the requirements and tasks of socio-economic development and strengthening State management, contributing to maintaining national security and safety; (4) On the application of modern customs information technology on the centralized basis of data processing, fully integrating functions, processing electronic customs dossiers, electronic manifest, electronic payment electronic license, electronic C / O; building regional data processing centers of 2+ level or higher, industry data processing centers at 3+ level or higher, ensuring that the information technology system meets security and safety standards high (24/24 and 24/7) and service-oriented management; 22 b) The main point of view and content to complete the information management for import and export enterprises of Vietnam Customs in the international economic integration system until 2025, with a vision to 2030, have the following views: (1) Regarding the assessment mechanism and application of the Compliance Assessment results based on the current law provisions, without changing the contents of the provisions of law; unify and closely link with the steps of professional customs process for imported and exported goods and imported and exported vehicles; (2) The assessment and application of compliance assessment results in management are made openly and transparently, without causing difficulties and harassment for enterprises; (3) The management and direction of Compliance Management are consistently implemented across the industry; with the full participation of relevant professional units at the Customs at all levels Compliance Management Orientation includes contents: First, building and perfecting the management mechanism, Assessing compliance for all import-export enterprises; ensure the methodology, depth and efficiency in practice; Second, following the compliance framework of WCO and the Customs experience of other countries in the Compliance Management strategy, according to which, the Customs authorities assess and classify compliance with levels and apply policies, Management mode suitable for each Compliance Level The application of this method will have a direct impact on the behavior of enterprises, and at the same time combine with propaganda and directing them to voluntarily comply with the law; Third, following the requirements of reform and modernization, creating favorable conditions for enterprises to carry out import and export activities and ensuring control Compliance with the law in the management of import and export activities; Fourth, publicize the evaluation criteria of the compliance of enterprises, reduce the inspection rate, promote convenience and reduce costs for enterprises in implementing customs procedures, improve business investment environment , enhancing national competitiveness under the Government's Resolution 19/NQ-CP; Fifth, apply the Information Technology System at a high level, combined with the specific decentralization of responsibility in collecting corporate information; coordinate with relevant state management agencies, customs agencies, international organizations, units and individuals abroad in exchanging and providing enterprise information to ensure the assessment, DN classification is comprehensive and accurate; Sixth, increasing incentives for businesses to comply, improving competitiveness in the Compliance with customs laws; Seventh, the results of the assessment and classification of the Compliance Level are the basis for developing the Project of Voluntary Compliance with Laws 4.3 Solutions to improve compliance management for export and import enterprises of Vietnam Customs to 2025, with a vision toward 2030 a) Solutions to improve the legal system of regulations on Compliance Management, including renewing the customs legal system and perfecting the 23 legal framework for compliance management for exporters and importers of Vietnam Customs b) The solution to perfecting compliance assessment techniques is to standardize the compliance assessment criteria and build a compliance assessment mechanism c) The solution to improve the quality and effectiveness of compliance management is to correctly identify professional measures in compliance management, encourage voluntary compliance, apply modern control methods and apply modern operations in compliance control and equipping facilities and applying modern techniques and technologies in compliance management enforcement; enhancing training and retraining to improve the quality of the contingent of civil servants and public employees in charge of Compliance Management for export and import enterprises d) Solutions to strengthen cooperation of Vietnam Customs with related parties in compliance management include strengthening cooperation of Vietnam Customs for import-export enterprises (1) Supporting enterprises to implement favorable customs procedures, quickly; (2) Encourage businesses to voluntarily comply with the Customs Law; Strengthening cooperation of Vietnam Customs with related parties in law enforcement governing import and export activities đ) Solution to develop information systems and databases on Compliance with Laws to improve efficiency, improve and use the Enterprise Profile database, and upgrade the Compliance Management component on Information Systems Risk management; Develop software to monitor, analyze and evaluate the compliance process of enterprises (analysis of commercial compliance; financial analysis, statistics of business information, analysis of tax accounting reports to serve Post-clearance inspection; Enterprise risk assessment through sea freight manifest (eManifest) and air cargo (API), ; Build and deploy data connection with Housing Management agencies promoting cooperation and information exchange between the General Department of Customs and State management agencies in the Ministry of Finance, other ministries and branches through the National Single Window; Amending and supplementing information Joint venture between the Ministry of Finance and other ministries and agencies on information exchange on Enterprise Compliance Assessment e) Solutions to promote and improve the quality of anti-trade fraud activities, enhance inspection and control by equipping the Customs with modern technical means are essential and full of specialized means serve antismuggling such as ships, canoes, small helicopters, satellite navigation machines, overhead surveillance drones equip anti-drug forces, modernize vehicles timely, accurate and confidential direction of the work; Invest in building networks and databases on drug crime, precursor chemicals, capable of connecting from the General Department of Customs to the customs of provinces and cities and the police, border guards, relevant units 24 CONCLUSION Vietnam is in the deep and intergation period, it proposes entirely new demands for trade activities and import-export of goods requirements on agencies, localities and enterprises Therefore, it is necessary to be more fully aware of the new points of international economic integration, identify solutions to participate and contribute to this process, in order to improve the efficiency of international economic integration and limit challenges and practicality and to serve a synchronous and comprehensive innovation, sustainable development In order to successfully implement the country's socio-economic development goals in the period of 2020 - 2025, with a vision to 2030, to meet the international integration requirements, the Customs sector has quickly modernized andmanaged with the principle of centralization based on IT platform and application of risk management techniques, with the purpose of improving the management of the import-export enterprises This thesis has proposed a system of feasible solutions The implementation of such solutions must be synchronous and radical in order to achieve high results The study of Compliance Management on Import-Export Enterprises of Vietnam Customs is a subject of economic management major, but more intense The research results presented in this thesis, although they have shown discoverability, have proposed many open-minded and breakthrough ideas in the management of Vietnamstate management agencies, and also brought many new scientific contributions Proposals on solutions in this dissertation help improvingthe Compliance Management on Import-Export Enterprisesactivities, in order to ensure a solid basis for the development and modernization of Vietnam Customs in international economic integration./ ... 15-16 Bui Thai Quang (2017) (Ed), “Volumn of 10 lectures in risk management and compliance management in customs operations, Vietnam Customs School, July 2017, 572 pages Bui Thai Quang (Co-Ed)... compliance management of Vietnam Customs for import and export enterprises b) Objects and scopes: Objects: Theoretical and practical matters of compliance management of Vietnam Customs for imported... impacts on Vietnam's economy in the coming time The trend of increasing trade protectionism of major countries, negatively affecting trade and investment of Vietnam Therefore, Vietnam's economic