CO- quan hai quan Na cac doanh nghiep xual nhap khau dugc chia thanh 5 phan
luiN 5 c h m m e :
Chirong 1: M o dau
Lhiro'ne 2: Kluine K tlui\et phan tich anh lurong cua llurc hien ihu luc hai
12-
Chuong 3: Phan lich qua Irinh trien khai ihi diem thu ti^ic hai quan dien lu. anh huang eua thuc hien thu tue hai quan dien tu Ien eo quan hai quan \ a doanh nghiep xuat nhap khau.
Chircmg 4: Phan lich ket qua trien khai ihii Uie hai quan dien tu lai llai
quan llai Phong thong qua kel qua khao sal cac doiinh nghiep xuat nhap khau
va N'iee Irien khai thu Uic hai quan dien lu lai hai quan hai ph6ne. Kien nghi d6i vol cac nha hoach dinh ehinh saeh Na cac nha quan IN c(y quan hai quan nham irien khai thanh c6ne ihu liic hai quan dicn lu o \'icl nam: Kien nghi cho cac doanh nghiep nham tan dung lot nhal Igi ich ma ihu luc hai quan dicn lu co ihe dem lai
Chuo'ng 5: Trinh baN ket luan. D6ng lh6i dua ra huang nghien cuu liep theo.
IJ
CHIJONC 2
KHUNG LY THUYET PHAN TICH ANH HUONG CUA THUC HIEN THU TUC HAI QUAN DIEN TU LEN CO QUAN HAI QUAN VA THU TUC HAI QUAN DIEN TU LEN CO QUAN HAI QUAN VA
DOANH NGHIEP XUAT NHAP KHAU. 2.1. Khai niem va dac diCm ciia thii fuc hai quan dien tir: 2.1. Khai niem va dac diCm ciia thii fuc hai quan dien tir: 2.LL Khiii niem thu tuc Hai quan dien tii*:
Ihu luc hai quan dien tu la thu tiic hai quan irong do \\ee khai bao. tiCp
nhan. xu ly lh6ng lin khai hai quan. ra quNcl dinh dugc llurc hien lh6ne qua he thong xu IN' du lieu dicn ur hai L|uan: duoc ihuc hicn trL*n cluro'ng trinh phan mem khai hai quan dicn tu I ( I S . da_N la c6ng cu dung de giup hai quan Na doanh nghiep thuc hicn quN trinh thu luc liai quan dicn lu. Doanh nghiep clii
can cai dai phan mCMii na) Ien maN linh sau do khai cac lh6ng lin iheo qiiN dinh eua hai quan nlur to khai, t6 khai tri eia. chung nhan xual xu. Nan lai don. gia)
phep N N'.... giri loan bo thong lin lo' khai dicn tu" Na cac chung Ur hai c|uan dicn
tu' khac den C hi cue I lai quvin dicn ur. he th6ne xu' l> du lieu dien lir hai quan lir
dong liep nhan Na gui ihong bao lurong dan thu tuc hai quan cho dt)anli nghiep,
doanh nghiep se tiep nhan cac ihong tin tra loi ur eo quan hai quan nlur: to khai
CO dugc chap nhan IKIN khong. so to khai. hinh thuc thong quan. th6ng bao ihue \'\'... Sau khi nhan dugc cac lh6ng tin naN doanh nghiep thirc hien cac buoc tiep theo uuN dinh llui tuc .
^ Thdn\i tu- so 222 2009 IT-BTC n\idv 25 II 2009 cua Bd lai ehinh hm'rn^ ddn ihi diem thu
Doanh nijlnep
Doanh nqhiep rtd-.. -^iS^- Tp HCM T u i i
So' dd I: .\guyen ly kel noi llai tpian dien Ur
2 . L 2 . Dac ditMU c o h a n ciia thu tuc hai ipiau dicn t u :
a) I h u luc hai Liuan dugc thuc hien bang cac pluiwng lien dicn lu lh6ne qua he ihong x u IN dCr lieu dien lu' cua co' quan hai quan: qua he ihong x u IN dCr lieu dien lu' cua co' quan hai quan:
b) 116 so hai quan dien Ur bao dam sir loan Ncn. co klui6n dang chuan Na co eia tri phap l\ nlur ho stv hai quan giaN', eia tri phap l\ nlur ho stv hai quan giaN',
e) NgiiVvi khai hai quan dira tren he ih6ng nu'iN linh cua minh tao lh6ne lin khai hai quan Na iruN en s6 lieu khai hai quan bang pluro'ng tien dien ur den co khai hai quan Na iruN en s6 lieu khai hai quan bang pluro'ng tien dien ur den co quan hai L|iian thong cjua l6 chuc truNen nhan chung t u dien tu. dirge ehu done lu khai. tu nop ihue Na cac khoan thu khac: ap dune hinh llurc nop hang ihang doi Noi le phi lam llui tuc hai quan. N g u o i khai hai quan chin trach nhicm NC noi dune khai hai quan cua minh,
va dirge C a quan Hai quan ch^p nhan iham gia ihu luc hai quan dicn ur. dp ma
mai khau Irus nhap iham gia he lh6ng. n6i mang max linh xai l l a i quan hoac su dung dich \ u cua f3ai ly lam ihu luc hai quan dicn l u .
d) Ley quan hai quan ihuc hicn ihu luc hai quan IFCMI ca sa ho sa hai quan
dicn ur do doanh nghiep gui l a i . x u 1> phCm Iu6ng hang hoa xa quxCi dinh hinh
Ihue kiC-m ira ihong qua he lh6ng x u l\ du lieu dicn l u ur dong iren ecr sa phan lich. x u l\' ihong l i n . iheo 3 hinh ihue: