PHAP LUAT - AN NINH THUONG MAI
C
ong irdc Kyoto ve ddn gian va hai hoa thii tuc HQ (TTHQ) do Hoi dong Hdp tac Hai quan the gidi (WCO) thong qua nam 1973 va siia doi nam 1999 qui dinh cac noi dung:- Cac chuan miTc HQ cho tiTng loai hinh XNK
- Cac vi pham ve HQ va khieu nai ve HQ - Quan he hdp tic thong tin giCa HQ cac nirdc de phat trien thirdng mai va chong gian lan thiTdng mai.
Cong irdc Kyoto siia doi va cudn so tay Hien dai hoa HQ cua Ngan hang The gidi mo ta chi tiet ve khung phap luat HQ hien dai lam cd sd cho cai each TTHQ gom 19 yeu td can thiet.
I- Cac yeu to can thiet cua khung phap lu^t HQ quoc te.
Khung phap luat ciia HQ hien dai - Luat HQ;
- Bieu thue HQ: a'p dung cho hang hda XNK;
- Dao luat thue tieu thu dac biet;
- Cac qui dinh HQ;
- Luat va cac qui dinh difcfc thiTc thi ciia Nha mrdc: luat sd hiiu tri tue, ban quyen, thiTdng hieu, dao luat ve dau tiT va phat trien cdng nghiep...;
- Cac hiTdng dan va tai lieu ve trinh tiT quan ly HQ va thu tuc hoat ddng tieu chuan.
2. Cac yeu td can cd trong mot khung phap luat HQ hien dai.
- Thiet lap diTdc trach nhiem va quyen han cua HQ.
- Tang CiTdng tinh minh bach va cd the doan tnTdc va kiem toan ddc lap, cac quy trinh khieu nai.
- Cung cap cac he thdng va TTHQ nhiT quan ly nii ro kiem soat diTa tren kiem tra sau thdng quan va tiT ddng hda phii hdp.
- DiTa ra cac dieu khoan phu hdp vdi cam kei qudcte WTO, WCO.
- Ddn gian hda TTHQ, td khai HQ, nop
1 8 I THUONGMAI 36 14/2009
td khai tnTdc khi hang den.
- Cho phep giai phdng hang trong qua trinh hoan tat thii tuc thong quan trong dieu kien diTde bao lanh.
- Ap dung thu tuc ddn gian va dac biet cho ddi tiTdng diTOc iTu tien do tuan thu tdt phap luat.
- Cho ap dung tri gia HQ tdi thieu trong dieu kien can xac minh tri gia va se dieu chinh khi cd ket qua kiem tra.
- Cho phep suT dung ky thuat quan ly nii ro va kiem soat diTa tren kiem toan de han che miJc can thiep HQ thap nhat.
- Ho trd suf dung CNTT va TT hien dai bao gdm thdng diep dien tii, khai HQDT va chit ky dien tuf.
- ThiTc hien quyen khieu nai cho cac ddi tiTdng vdi cac quyet dinh sai sdt cua HQ.
- Xay diTng cac quy dinh phii hop cho cd quan HQ mang tinh rang budc.
- Thie't lap che tai xii ly va xii phat hanh chinh.
- Khuyen khich hdp tac vdi HQ cac niTdc va cac cO quan quan ly bien gidi.
- Cho phep thu phi cho dich vu thdng tin diTOc cung cap.
- Cho phep hop tac tham van cho cac DN ve phap luat.
- Phat huy liem chinh HQ, giam thieu quyen tiT quyet, dam bao cac yeu cau minh bach, cdng khai.
- Cd the tiep can bdi cdng chiing va cac ben lien quan.
3. Cac yeu cau dat diTdc khi xay diTng khung phap luat:
- Tinh minh bach va chinh xac:
+ Trong thiTOng mai qudc te, tinh minh bach la rat can thiet de giiip cac DN hieu diTdc cac dieu kien va han che khi gia nhap va hoat ddng trong thi tnfdng.
+ Cac thdng tin lien quan den thiTOng mai kip thdi va chinh xac can phai cd san (cd sd dif lieu) va diTdc tiep can de dang bdi
tat ca cac ben quan tam.
Cac thdng tin lien quan den thiTdng mai can cdng khai, kip thdi nhif Luat, quy trinh TTHQ, chinh sach thue, dinh gia hay xuat Xl!, cac quy dinh han che ho2c cam XNK. Cac thoa thuan thifdng mai khu viTc, song phiTdng dang cd hieu liTc. Ca'c phan tich thiTdng mai, dung liTdng cang, ty gia hdi doai...
- Can ddi giila ddn gian hda va kiem soat:
+ Can gidi han kiem soat HQ d miJc tdi thieu can thiet de dam bao tuan thii Luat HQ + Kiem soat HQ can cd chon loc, sii dung ky nang quan ly nii ro (QLRR) de tao thuan ldi cho qua trinh xuf ly va thdng quan.
Quan ly nii ro bao gdm: thu thap, phan tich thdng tin tinh bao, danh gia ket qua thu diTdc va cac nguy cd xuat hien, khai thac dH Ueu tif cac lan giao dich tnTdc, chia se thdng tin tinh bao giiTa cac cd quan hanh phap qudc gia, cac cd quan thu ngan va H(j cac niTdc. Ap dung phan ludng tiT ddng. Cac ky thuat kiem tra bang may soi tia X, chd nghiep vu phatiiien ma tiiy. Ky thuat lap hd sd, lay mau khoa hoc.
ThiTc hien kiem soat diTa tren kiem toan va kiem tra sau thdng quan.
Khung phap luat HQ hien dai va cac yeu cau dat ra deu giiip HQ cac niTdc cd cd sd cai each TTHQ tao thuan ldi cho thiTdng mai phat trien, dam bao phap luat HQ diTdc thiTc thi cd hieu qua.
D- Liem chfnh HQ va chong tham nhang Mudn tien hanh cai each thanh cdng va ben vifng, can xay diTng hem chinh HQ va chdng tham nhiing.
Trong cudn sd tay hien dai hda HQ cua Ngan hang The gidi cd neu ba loai hanh vi diTdc xem la tham nhiing: Hdi lp (Bribery);
Uu dai cho quan he than quen (Nepotism);
Tham d chiem doat (Misappropriation).
HQ mdt so niTdc md rdng dinh nghla tham nhilng bao gdm ca lam dung chile quyen hoac khdng tuan thii ca'c chuan miTc hoat ddng phuc vu khach hang theo
PHAP LUAT - AN NINH THUONG MAI
mBBmKM
quy dinh.
Can liTu y rang tham nhiing chi cd the xay ra khi cd Wn cho va ben nhSn. Trong Luat chdng tham nhiing va bd luat hinh siT ciia cac niTdc, ca hai ben eho va nhan deu cd tdi, phai chiu trach nhiem va hinh phat tnrde phap luat.
Cd rat it cae ed quan nha niTde nhiT HQ hdi du moi dieu kien tien de cho tham nhung diTa tren cdc ke hd the che. Nhieu khia canh trong hoat ddng HQ cd nguy cd tham nhiing cao nhiT trong khau lam TTHQ, xac dinh tri gia HQ, kiem tra hang, HQ cd quyen han tiT quyet trong mdt sdhoat ddng nhat dinh.
1. Cac yeu td thdng thiTdng gdp phan tao nen tham nhilng HQ:
- Cd cac khoan thu ngoai ludng cao so vdi liTdng va an giau.
- Bieu thue suat rat phiJc tap cd nhieu ma sdhang hda khd phan biet ddi hoi phai phan tich phan loai.
- Khau quan ly can bd cdn han che.
- Mifc do lien he va tie'p xuc giiJa nhan vien HQ va DN do khai bao thii cdng triTc tiep.
- Thieu phiTdng tien kiem tra, kiem soat cd he thdng.
- Cac bi?n phap xii phat chiTa hieu qua de ngan ch^n.
Vi HQ xii ly bdn van de chinh: thu ngan sich, bao ve cdng ddng, tao thuan ldi cho thiTdng mai va bao ve an ninh kinh te, nen cd quan HQ ddi hdi cd do hem khiet cao va thiTdng xuyen phai chdng tham nhiing de bao ve phap luat, bao ve can bd va niem tin ciia xa hdi, cdng ddng DN trong va ngoai niTdc.
2. Cic linh viTc thiTdng xuat hien tham nhiing HQ
- Gian lan dinh gia HQ
+ Phat hanh va xuat trinh hda ddn thiTdng mai, chiTng tif gia la hinh thiJc tham
• nhung phd bien, khd phat hien, mat nhieu thdi gian kiem tra xac minh.
+ Can bd HQ va DN lam TTHQ va tinh thue cd the thdng ddng trong xem xet hd sd, dinh gii HQ lam giam sdthue phai nop.
- Phan loai hang hda xac djnh r a sd, i p thue sua't sai do md ta hang hda ^' .ong chinh
xic do trinh do can bd HQ, do thieu phiTdng tien phan tich, do ap liTc thdng quan nhanh, do ed sir ddng Ida ciia cin bd HQ.
- Gian lan xuat xiT la mot thii doan thiTdng gSp do san xuat, kinh doanh da phiTdng, thieu thdng tin ve hang hda nen viec kiem tra xac nhan xuat xiT gjp khd khan, ldi dung tinh hinh do de chap nhan giay chiing nhan xuat xiT gia giiip hang hda diTdc hirdng thue suat iTu dai.
- Budn lau va hang hda diT thifa: Ldi dung viec han che kiem tra tnTc tiep hang hda de thdng quan nhanh, DN da cho hang lau vao Id hang hoac khai bao sd' liTdng thap hdn thiTc te. Mudn thiTc hien diTdc trot lot, DN thiTdng mdc ndi vdi HQ kiem tra giam sit.
- Gian lan trong xet mien thue ddi vdi hang hda khdng du tieu chuan hoac chuyen cic loai hang nay sang muc dich sii dung khac de diTdc mien thue.
- Gian lan ddi vdi hoan thue: cho phep hoan thue ddi vdi hang khdng thiTc xuat
- Gian lan ddi vdi hang hda qua canh:
khdng diTa hang ra khoi dat niTdc hoSc thay the loai hang hda khac vdi khai bao.
3. Tie ddng lieu ciTc do tham nhiing HQ.
Tham nhung trong HQ la mdt trd ngai ding ke trong hdp ly hda thii tuc XNK nham tao thuan ldi cho thiTdng mai. Chufng nao tham nhiing cdn tdn tai thi dd cdn tao ra sir phan khing ciia dif luan xa hdi va cdng ddng DN. IVganh HQ can phai tien hanh cic hoat ddng chdng tham nhiing va xay diTng liem chinh.
Tic ddng tieu cifc ciia te tham nhung HQ:
- Lam xdi mdn niem tin cua ngifdi dan vao cd quan chinh phii.
- Tang chi phi cho cdng ddng DN va bdp meo eac ddng cd kinh te.
- Anh hifdng den siT tuan thii phap luat va siT canh tranh lanh manh, cdng bang trong thifdng mai.
- Lam giam thu ngan sach va lam xau di tinh hinh tai chinh qudc gia.
- Tao nen cac rao can khdng can thiet ddi vdi thiTdng mai qud'c te va dau tiT niTdc ngoai den tang tnfdng kinh te.
- Lam suy yeu an ninh qudc gia va
bao ve xa hdi.
Nhihig bi^D phap chong tham nhung, xay diTng liem chinh ciia nganh HQ
Trong tinh hinh hien nay xu the hdi nhap kinh te qudc te ngay cang sau rdng, nganh HQ dang diJng tnfdc nhilng cd hdi va thich thiic. De dap ling yeu cau hdi nhap va viTdt qua nhitng thach thiTc, nganh HQ dang thiTc hien ke hoach cai cich, phit trien va hien dai hda nganh HQ giai doan 2008 - 2016 va tam nhin den nam 2020 (ban hanh theo Quyet dinh sd456/QD - BTC ciia Bd tnrdng Bd Tai chinh).
Ba nhom nhi^m vu trong tam la:
- ThiTc hien cai each hien dai hda HQ.
- ThiTc hien Luat Quan ly thue va nhiem vu thu NSNN gdp phan binh dn gii, chdng lam phit va nhap sieu.
- ThiTc hien xay diTng liTc liTdng HQ trong sach viing manh.
Nhifng bien phap ldn trong chiTdng trinh cai cich, hien dai hda HQ va xay difng life lifdng HQ trong sach vifng manh, cu the:
1- Day manh cdng tic hien dai hda HQ.
Md rdng va tifng bifdc nang cao miTc tiT ddng hda cic iftig dung cdng nghe thdng tin trong nghiep vu HQ. Cu the tang nhanh lifu lifdng khai bio HQ tif xa va khai HQDT, phan dau nam 2009 dat ty le 80% tren tdng sold khai XNK loan qudc, giam thieu khai bao thii cdng tiep xiic tnfc tiep vdi DN trong lam TTHQ.
2- Tiep tuc cai each thii tuc hanh chinh ddi vdi cic muc tieu:
Nang cao nhan thiJc va trich nhiem cdng chiic HQ trong cai each TTHQ va quan he hdp tic vdi DN.
3- Giam ly le kiem tra thiTc te hang hda, tang hieu qua viec kiem tra, phat hien vi pham trong lam TTHQ.
Dieu hanh hoat ddng HQ theo cd che
"mot ciia" tai cac ddn vi, giam thieu cac thil tuc hanh chinh, dip iJng yeu cau hien dai hda HQ.
4- Xay diTng liTc liTdng HQ trong sach vifng manh.
Tang cifdng dao tao ngudn life gan vdi hoat ddng nghiep vu va yeu cau cai each
(Xem tiep trang 24) T1IU0NGIIIIS6 14/2009 I 19
QUtiC TE
DU BAO:
2009 - Gia ijuang sat chju sdc ep liin
T
hj tnrdng quSng sat nam nay ehiTa ehle hoi phue do diT eung ldn va nhu cau gidm d eie thi tnTdng ldn, nhir Tnmg Qudc, Nhat Ban va EU.Gia quang sat da giam manh trong vdng 6 thing qua, rif 80 USD/tan hien xudng ehi 50 USD/tan, do Trung Qude - nifdc tieu thu quang sat ldn nhat the gidi - eat giam 12%
san lifdng thep trong quy rV/2008. Cic thi tnfdng tieu thu khic, trong dd ed Nhat Ban va EU, cung cat giam lan lifdt 14% va 25%
san lifdng thep.
Gii quang sat loai tdt giao ngay tai An Dp da giam khoang 80% so miTc dinh eao 220 USD/tan hdi thing 2/2008. Sau khi hdi phuc diTdc chut it, loai hang nay lai dang giam gii trd lai.
Thi tnTdng quang sat the gidi dang trong tinh trang diT cung, vdi miTc diT thiTa iTdc khoang 70 trieu tan, sau khi thieu hut 50 trieu tan nam ngoii. DiT bao liTdng diTcung se edn tang them khoang 50% trong nam tdi.
Hien cac nha khai thic quing sal va c k nha san xuat thep dang thiTdng liTdng ve gia tham khao trong hdp ddng ky hang nam eho giai doan 2009 - 2010. Cic nha khai thac qucing sat d AustraUa va Brazil, trong dd ed Cia Vale do Rio Doee, BHP BiUiton va Rio Tinto, da bat dau thiTdng liTdng vdi cic nha khai thac mo Trung Qudc ve viee giam gii hdn nCa. Cac nha phan tich tin rang ba nha san xuat quing sat ldn nhat the gidi nay ed the se bat dau ehien djch giam gii de eanh tranh vdi An E)p, nham ehinh phue nhiJng
khach hang Tnmg Qude ^ y tiem nang. Cia Vale do Rio Doee, hang cung eap quang sat ldn nhat eua Brazil, da giam 20% gia chao bin quang sat nham tang liTdn^ tieu thu, trong khi ddi thu cua hp la BHP Billiton Ltd eua AustraUa, hang khai thic md ldn nhat the gidi, eho biet hp da giam gii va ban diTdc nhieu quang sat tren thi tnTdng giao ngay sau khi thay mdt sd khach hang hoan thiTc hien hdp ddng.
XK quang sat the gidi diT bao se tang 6,7% trong nam 2009, tang 30% vao nam 2012. Cac nha phan tich cho rang eac nha san xuat can cat giam san xuat hdn niia va ciing nen huy bd mdt sd diT an khai thac mdi.
XK quang sat cua An Dp cd the giam it nhat 25% trong tai khoa nay, so vdi mdc 105 trieu tan trong tai khoa ket thiic vao 31/3/2009, sau khi nhilng ddi thu eanh tranh giam gii de bin diTdc hang cho Trung Qaoc - niTde NK quang sat ldn nhat the gidi.
An Dp la niTdc XK quang sat ldn nhat cho Trung Qudc tren thi tnTdng giao ngay.
An Dp XK 90% quing sat cua minh sang Trung Qudc, chii yeu la loai cd ham liTdng sat thap, thap hdn nhieu so vdi san pham ciia BHP, Rio Tinto Group va Cia Vale do Rio Doee eiia Brazil.
Cic hang san xuat thep da giam nhu eau quang sat do tieu thu d td, tau thuy, do dien tii va eac hang hoi khac deu giam bdi suy thoii kinh tetoan eau.
DiT bio nhu cau quang sat cua Trung Qaoc nim 2009 se giam gan 100 trieu tan so
vdi nam 2008. Gan 80% quing sat san xuat tren toan cau diTde ban eho eac nha may thep Trung Qudc. NK quing sat vao Tmng Qudc nim 2009 se chl dat khoang 350 trieu tan, so vdi miJe 443,6 trieu tai nam ngoai.
Cac nha phan tieh eanh bao gia cd the se edn giam nhieu hdn miTc diT doan neu Trung Qude ehi mua 310 trieu tan trong nim nay.
Nim 2008, Tnmg Qude da tang 26% khdi liTdjg nhap ttf Austraha, ting 15% liTdng nhap tif An Dp va tang 3% liTdng nhap tif Brazil
Zou Jian, ehu tich Hiep hdi Khai thic mo va Luyen kim Trung Qude cho biet, viec Trung Qude NK hien nay ed the giff gii quing sat d miJc nhiT hien nay trong vai thing tdi, tnTdc khi giam vao nhilng thing sau dd.
Hang Citigroup diT bao gia quang sat hdp ddng tham khao, hien d miJe khoang 88 USD/tan, ed the giam hdn niJa trong 2 nim tdi.
Trien khai ke hoach da diTde Chinh phii thdng qua, nim 2008 doanh nghiep hen doanh giiJa niTde ta va Tmng Qudic la TCty TNHH Khoing san va luyen kim Viet - Tmng da bat dau khai thae, che bien quing sat Quy Xa tai Vin Ban thih Lao Cai de XK sang Tmng (Jude. Viec XK nay theo hdp dong hang ddi hang lay ve than cdc, cic loai hda chat cd ban can thiet cho cdng nghiep trong niTde. Ket qua, den eudi thing 3^009, TCty da XK diTde 500.000 tan quing sat Quy Xa, la thanh edng biTde dau ciia nganh khai thae quing kim loai.
HAI AN
TOVJiVAieE.
(Tiifp theo trang 19)
hien dai hda.
Duy tri chit che ky ciTdng hanh chinh, chdng phien ha sich nhieu. Kien quyet xii ly kip thdi, nghiem kh^c ddi vdi cac tnTdng hdp ed hanh vi gay phien ha, sich nhieu, tieu ciTc, xiJ ly trach nhiem nhifng ngiTdi ddng dau ddn vi de xay ra vu vipc gay phien ha,
2 4 I TIUONGM«i 8614/2009
sach nhieu, tieu ciTc trong ddn vi linh viTc quan ly phu trich.
5- Tang ciTdng cdng tie thanh tra, kiem tra theo cic Cnh viTc trpng diem tai cac ddn vi trpng diem
Coi trpng viec thu thap, khai thac thdng rin ca trong va ngoai nganh. Nam kip thdi cac b i o cao vu viec tieu eiTc, tham nhiing xay ra. SiJ dung cd hieu qua cac phan mem viTa cai dat phue vu
eho edng t i e thanh tra kiem tra.
Coi trpng edng tie xii ly sau thanh tra, kiem tra va giai quyet khieu nai, tdcao, qua dd rut ra diTdc nhiTng van de thieu sdt, sai pham de kip thdi ehan eUnh.
To ehiJe gip gd, ddi thoai vdi eac DN de kip thdi de giai quyet eae yeu cau ve che dp ehinh sich, thao gd khd khin cho DN. Nim bat eie phan anh ve tieu ciTe tham nhung eiia HQ de eo bi?n phap \i ly •
