Tap chi Khoa hoc - Cong nghe Thdy s So 4/2014
KET QUA NGHIEN CLfU DAO TAO SAU DAI HOC
HOAN THIEN CONG TAC QUAN LY THUE NHAP KHAU TAI CHI CUC HAI QUAN KHU KINH TE CtTA KHAU CAU TREO
IMPROVING THE MANAGEMENT WORK OF IMPORT TAXATION AT THE CUSTOMS DEPARTMENT OF CAUTREO BORDER GATE'S ECONOMICAL ZONE
Tran Trgng Binh', Hd Huy Tuv' Ngay nh?n bai: 07/4/2014; NgSy phan bi?n thdng qua: 08/5/2014; Ngay duyet dang: 01/12/2014
T O M T A T
Bdi viet ndy tim hieu thuc trgng vd de xudt cde gidi phdp nham hodn thien cong tdc qudn ly thue nhgp khdu tgi Chi cgc Hdi quan Khu kinh te Cua khdu Cdu Treo - Hd Tinh. Bdi viet tgp trung vdo hat vdn de chinh; (1) Xdc dinh du<;c nhimg uu, nhupc diem vd nguyen nhdn vd (2) De xudt cdc gidi phdp nham hodn thien cong tdc quan ly thue nhgp khdu tgi Chi cgc. Bdi viet dd chi ra nhiing hgn che ca bdn vd quan trong nhdt trong cong tdc qudn ly thue nhgp khdu tai Chi cue Tren ca s&do, mpt hf thong cdc gidi phdp todn dien duac de xudt bao gom: (I) Hodn thien to chirc bp mdy vdhodn thien cong tdc qudn tri nguon nhdn luc; (2) Tdng cuang thuc hign Hem ehinh; (3) Hodn lhl$n viec cong ldc thu thgp vd xu ly thong tin qudn ly rdi ro, kiem tra sau thong quan. kiem tra xdc dinh tri gid tinh thue; (4) Tdng cuang kiem tra, kiem sodt chong buon lau qua biin giai; vd cuoi ciing (5) Id hien dgi hoa casa vgt chdt trang bf. Vi cong tdc qudn ly thue nhgp khdu luon Id vdn de nong trong thai gian gdn day, bdi viet co gid tri tham khdo cao cho Chi cue cung nhu todn ngdnh Hdi quan Vi^t Nam.
Tir khoa: qudn ly thue nhgp khdu. Chi cue Hdi quan Khu kinh te Cua khdu Cdu Treo A B S T R A C T
The paper aims to understand the real situation of and suggest solutions lo improve the management work of import taxation at the Customs Department ofCautreo Border Gale's Economical Zone. Halinh. The paper focuses on two main problems: (1) Determing strengths, weaknesses and their causes; and (2) Suggesting solutions to Improve Ihe management work of import taxation at the Department. The paper shows the most basic and imporatnt shortcomings in the management viork of import taxation al the Department and suggests a comprehensive set of solutions from (I) Improving mechanism organization and human resource; (2) Enhancing integrity; (3) Improving collecting and processing risk management data, enhancing the customs cleareance-after control, inspecilng the tariff value; (4) Enhancing the examiniation of border-acrossing smuggling; Finally. (5) Modeming infrastructure For import taxation management is a hot issue in recent lime, the paper has a high reference value for the Department as well as the whole of Vietnam.tes Customs.
Keywords: the management work of import taxation. Customs department ofCautreo Border Gate s Economical Zone
I. DAT V A N D £
odi vdi b i t ky mdt qudc gia, vung Idnh thd ndo trdn the gidi, thue ludn la mgt edng eg de the hign quy^n lye nhd nudc cua quIc gia, viing lanh thd dd. Ddng thdi, t h u l cdn la nguon tai chinh ehii y l u de phge vg nhu elu ehi tieu eua todn xd h|l. Tai Vidt Nam. s i thu t h u l tCr hogt d$ng xult nhdp khIu cua nganh Hai quan ddng gdp mdt phln ddng k l vdo ngudn thu ngdn sdch cDa cd nydc. Ty trgng thu tir hai quan tir 2008 d i n 2011 ehiem tren dudi 22%
tong thu, con sd nay trong nam 2012 la 17,7%; tinh d i n h i t thdng 10 ndm 2013 Id khodng 19% [3].
Trong dd, thue nhgp khIu chiem tdi 25% tl trpng thu thul cua quIc gia [1, 2]. Viet Nam da chinh thirc trd thdnh thdnh vien eiia To chiic thuang mgi t h i gidl (WTO). Vi t h i , cSng lac qudn ly vd thu thue trong boi eanh hpi nhgp kinh te qudc te c l n phdl dupc dilu ehinh linh hogt, phil hyp vdi thong ig quie t l , ddng thdi cung the hign duyc vai tro bao hp san xuat trong nude, tao ngudn thu cho Ngdn sach Nha nudc.
' Trin Trpng Binh: Cao hpc QuSn tri kmh doanh 2012 - Truing Dai hpc Nha Trang ' TS. Ho Huy Tyu: Khoa Wnh t i - Truimg Dgi hpc Nha Trang
TRUONG DAI HOC NHA TRANG • 81
Tgp chi Khoa hoc - Cong nghe Thuy sdn So 4/2014 Cdng tdc quan ly vd thu thue ein phdi duae hidn dgi
hda mdt cdeh toan dign ve phuang phdp qudn ly, thiJ tgc hdnh chinh, bp mdy td chirc, ddi ngu cdn bd, dp dyng rpng rai eong nghd tin hpc...
Cung vdi xu the dd, Khu kinh t l ci>a khau quIc t l Cau Treo dang no lye phln d i u d i n ndm 2020 se trd thdnh mot khu kinh t l tdng hpp da nganh, da ITnh vye, va duae quy hogeh thdnh trpng diem eua khu vyc Bdc Trung bd Vidl Nam, ed vj tri ehiln luye trong phdt triln Hdnh lang kinh t l Dong - Tdy.
Vi vdy, v i n d l hodn thldn qudn 1;^ clng tae xult nh$p khIu ndi Chung, vd qudn 1;^ thul nhdp khau trd thdnh m|t nhigm vy cap bach eua Chi eye Hai quan eCra khau Cau Treo. Tuy nhien, cdng tdc qudn 1;^ thul nhdp khIu tren dia bdn khu kinh t l eua Chi cgc trong nhiing ndm qua v i n cdn nhilu b i t cdp, hi$u qua dgt duae t i i edng tac quan ly thul nhgp khau ehua eao Oo dgc diem dja ly, xa hoi eiia khu kinh t l eiia khau c l u Treo, hdnh vi budn lau, van ehuyen trdi phdp hdng hoa ngdy cdng tinh vi, diln biln hit sire phiic tgp. Ben cgnh dd, tinh trang lai dgng chinh sach qudn ly thue nhdp khIu cua cde ddi tugng npp thue
de gian lan thuang mgi. trdn thul van thudng xuyen xdy ra nhu: cd tinh khai sai md so hdng hda de duoc dp mCrc thul suit thip han, khai thap gid trj \h\fc t l hdng hoa, khai sai sd luyng, chiing loai... nhim Idm giam s6 tiln t h u l phai ndp dan den gay thit tiiu cho ngdn sdch Nhd nudc. Xult phdt tir nhiing ]^ do dd, vigc di sdu nghidn ciru nhO-ng v i n de lidn quan den edng tdc qudn ly thue nhdp khIu, ddnh gid tinh hinh qudn ly t h u l nhgp khIu eua Chi cgc va d l ra gidi phdp ddng bd, mang tinh ehiln luyc cho hogt dpng qudn ly t h u l nhdp khIu dang Id m^t doi hoi cap thiet Ody chinh Id mgc beu giai quylt chinh cua bai vilt.
II. B d i Tl/Q^NG VA PHt/aNG P H A P NGHIDN CCTU 1. Mdhinh phdn tich
Theo md hinh doanh nghiep t y ke khai, nop Uiul hidn nay, vi#c qudn 1^ t h u l nhgp khIu glm4 nhdm cdng vige nhu sau; qudn ly khai thul; qudn^
npp thul; xdt mien, giam thue, hodn thue, kh&igtiu
^ u l ; xem xel khilu ngi v l t h u l vd thanh tra thuS.
Todn bp noi dung duae minh hpa d sa do 1 [4,5].
DOANH NGHIEP Khai thue
- Ke khai flay iJu cac tieu chi vao to khai Hal quan
• Dang ky lam thu tuc nhlpkhau hang hoa
.
Mop t h u l - Ke khai nop thue
- Tien hanh npp thue tgi Kho bgc Nha ni/6c hoac tai co quan hlai quan
- Tilp nhdn khai bao cua doanh nghl§p - Kilm tra vl?c khai bao thue cua Doanh nghiep - Ra QD i n dinh thue neu thay sir khai ti^o cua doanh nghl$p chua chinh xac hogc khong taing thirc - Thi;c hi^n cdng tac ke toan theo doi thu ngp uln thue ctia cac to &\<K. cii nhcln nop Qiue
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T h a n h k h o d n - Lgp bp ho so thanh khodn thul doi vol hang la NLSX hang XK hodc la cdng van de nghj mien, giam, hoan ddi ven logi hang tam nh^p tdi xult hogc hdng hda khdng thupc doi tu7ngch|u thul -Gi>i h i so thanh khoan hogc don d l nghj den CO quan Hai quan
H A I Q U A N - Tien hcinh theo da qua trinh chap hanh nghia vg nop thue cua Nha nudc - Tiep nhan chi/ng tii npp thul cua doanh nghiep va Hen hanh nhgp may xoa np Ihue cho doanh nghiep tren mgng qu^n ly no thul
• Tien hanh tinh phai chgm npp thue neu doanh nghidp npp qu^ han so viti then hgn da quy djnh trong v3n ban Lugl - Neu doanh nghilp co linh chay y khong chju ndp tliue diing Vntn hgn dv?c quy ffinh trong Luat thi tien hanh orong che thue doanh nghidp
- Sv dgng cdc bign phdp don floe thu d61 ngr dong thul nhu phli hop vol cdc co quan ban nganfi cong an, todn an.,.
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K h i l u nai Gui van ban khieu nai ve thul ( n ^ c o ) dencx7 quan hiai quan
- Tilp nhan ho sc thanh khoan hoac don de nghi mien giam hodn - Kilm tra b$ ho so khai thue
-Ra quyet djnh mien giam hoan
1
T h a n h tra Chapiianh viec thanh tra khi c6 yeu diu cua CO quan quan ly thue
Xem xdt.
tra lo'i vide khieu ngi v l t h u l cho doanh nghiep
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Tien hdnh
'
thanh tra thue khi cd nghi ngd*
hogc dinh ky
1
I
Hlnh 1. M6i quan hf giira doanh nghidp v^ Hai quan trong quy tiinh qudn 1^ thul nh^p khan
82 • TRUdNG OAI HOC NHA Tf^ANG
Tgp chi Khoa hoc - Cong nghe Thuy sdn So 4/2014
2. Doi tiFQ^g, pham vi va phiFomg phdp nghien CUOI
O i l tuyng vd phgm vl nghien eiiu cua bdi viet tgp trung vdo cong tdc qudn \<i thue nh§p khIu tgi Chi cue Hdi quan Khu kinh te ciia khIu C l u Treo - Hd TTnh, d i l n ra trong thdi gian 5 nam qua tir 2009 - 2013. Dya trdn phuang phap ludn duy vdt bien ehiing de xem xet mgt each khach quan, loan dien, Ijch sCr, dong dya trdn cac quan diem, dudng 111 cua Oang, chinh sdch, phdp ludt cda nhd nudc ve nhiing v i n de lien quan. Nguon dir ligu chinh eua bdi vilt Id du lieu thii e l p duoc thu tir ede website, phln mem trj gia tinh thul GTT01, bdo cdo tong kit cdc ndm eua Chi cgc Hal quan Khu kinh te eiia khau Cau Treo vd eua Cgc Hdi quan Hd TTnh, sd ligu thing ke cua ca quan quan ly, sach bao, tgp chi..
Vige phan tich phyang phdp ldng hyp, so sdnh sy dgng ket hyp nghien cu'u tdi lieu vdi thyc tien.
III. K^T QUA NGHIEN CLTU VA T H A O L U A N 1. Quan 1$ khai t h u l
Tu nam 2010, Cgc Hal quan tinh Ha TTnh dd dugc T i n g cue hai quan phe duyet ke hoaeh triln khai thi diem thu tue hdi quan dign tu vd la 1 trong 13 Cgc Hai quan thyc hien thu tgc Hdi quan dign tu. So thue thu qua vige thyc hien thu tue hai quan dien tir nam 2012 dgt 19,8 t^ dong chiem gdn 84%;
nam 2013 dgt han 97 ty ddng chiem 97% tren tdng sd t h u l cOa Chi cgc Hai quan Khu kmh t l cua khau Cau Treo'. Theo quy trinh hai quan dien tCr, khi Doanh nghigp dang ky td khai hai quan dien tu, Hd thdng xii 1<^ du lieu dign tu hai quan (sau day ggi t i t Id Hg thong) t y dpng tiep nhdn, kilm tra, cap sd dang ky, phdn ludng td khai hdi quan dien tii.
Trudng hyp thong tin khai cua ngudl khai hdi quan giii den ehua phd hpp (ehuan dCr lidu, \^ gia tinh thul...), hg thong se ty ddng phdn hdi c^o ngudi khai hai quan "Thdng bdo tu chll td khai hdi quan dien tCr" trong dd hudng dan ngudi khai hai quan nhung ndi dung ein dieu chinh, bd sung hoac tip chdi dang ky va neu ro ly do. Trudng hyp thong tin khai cua ngudl khai hdi quan phu hyp, hg thdng sd ty dpng phan hdi "Thdng bao hudng d i n lam thii tuc hdi quan didn ty" eho ngudi khai hdi quan trong dd bao gdm so td khai, cdc chi d i n vd kit qud phdn luong td khai.
2. Quan ly n9p thue
Sau khi tilp nhdn khai thud, cdn cii k i t qud ty ke khai tinh thue eiia d l i tyyng npp thul hogc
k i t qua kilm tra an djnh thul, ca quan Hai quan cd trach nhlgm hudng d i n ddi tuyng ndp t h u l nOp ngdn sdeh theo diing quy <^nh. Odi tuang ndp t h u l CO t h i ndp tiln thul tryc tilp tgi ca quan Hdi quan, Kho bgc Nhd nude hodc tai cdc ngdn hdng. Cdn bd ke todn thue can eir vao ehiing tir ghi sd t h u l phdi thu vd cac Quylt djnh an dinh thue (nlu cd), s i t h u l doanh nghigp c6n ny tren mgng theo doi ny de tien hdnh theo ddi thu thue, qudn V^ ng thue vd thanh khoan t h u l cho doanh nghigp Sau khi doanh nghigp ndp tiiue, can bp ke toan thue can eii bien lai thu thue hoae gily bdo cd tiln hanh nhap s i ligu vdo chuang trinh ke todn thue {KTT559) de glai tda na thue eho doanh nghidp, chuang trinh KTT559 se t y tinh sd tien phgt chgm nop thul do doanh nghidp nop chdm so vdi ngdy dn hgn thul (neu cd).
3. Quan ly theo doi no*
Chi cgc thyc hien nghiem tiic cflng tac ddn ddc, thu ddi na dpng thul, khdng d l phdt sinh ny xau. Hang ngdy cdn bd theo ddi ny thul kilm tra danh sdch cde doanh nghiep ny thul tren chuang trinh KTT559. Ool vdi eac doanh nghidp g i n d i n ngay hit thdi gian dn hgn, bao lanh nop thue thi gpi ^ g n thong bdo. nhIc nhd doanh nghiep bilt d l nflp thul; tordng hap da d i n hgn ndP thud nhung doanh nghidp ehua npp thi tiln hdnh gpi i^en thogi nhac nhd, giii giay mdi giam ddc doanh nghigp den de lam viee ve sd thul doanh nghiep ehua ddng Doi vdi cac doanh nghiep na diay y (na qud han 90 ngdy k l tir ngay hit thdi han dn hgn nflp thue) thi 03 ngdy trudc thai hgn dp dgng cde bien phap eudng che theo quy djnh, Chi cgc se thong bdo bang vdn ban de doanh nghidp biet. Neu qua ngay thir 90 doanh nghigp khdng ldm thu tgc thanh khoan, khdng nop thul thi Chi cgc se dp dgng cdc bidn phap eudng che theo quy djnh.
4. Quan ly cudng che thue
Tai Chi cgc Hdi quan Khu kinh te eCra khIu C l u Treo, sau khi thye hign cac bien phap d i e thu thul, ho sa npp thul da qua hgn 90 ngay so vdi ngdy euli ciing dupe an han thue nhung doanh nghigp van khong den thanh khoan thue thi se tien hdnh eudng c h i thul theo dilu 93 eua Ludt Qudn ly thue. Cde bien phdp eudng c h i tren cham dirt higu Iyc, ke tir khi doanh nghigp npp tien thue. tiln phat dyyc nflp du vao ngan sdch Nhd nude. Vl§c thye hign ede bidn phdp cudng che thue nhdm thu hoi ny dpng tien thue, tiln ny phgt chdm npp thul ludn duye Idnh dgo Chi cue quan tam. Oen nay, do thyc hidn ' Chi cyc Hdi quan Khu kmh t l cua kh^u C^u Treo
Tf^UONG OAI HOC NHA TIIANG • 83
Tgp chi Khoa hoc - Cong nghe Thuy sdn So 4/2014 tdt cdng tae qudn ly tiiul, cung nhu d$c thu eua khu
kmh t l eua khIu, tai Chi ege khong t i n tgi na dpng khd thu.
5. Cong tac hoan thue, m i i n t h u l , khdng thu t h u l Cong tdc mien t h u l tai Khu kinh t l eua khIu C l u Treo ehu yeu thyc hien ddi vdi hdng hda nhdp l^au tgo tdi sdn ed djnh ciia cac dy dn uu dal d i u tu. Tuy nhidn, day cung Id v i n d l tuang ddi nhay edm tir vigc xdc djnh dung d l l tuyng. hang hda, vgt tu 3.\sgc miin thue den vide kiem soat luang hang hda thyc \k nhap khiu so vdi danh mgc mien thul da dupe elp Do dgc thil logi hinh ndy luang hang hda nhap khau Idn, khi dang ky danh mge khong t h i chi tilt nen cdc doanh nghidp thudng loi dgng de nhdp khau hang hoa khdng duac chi tiet frong danh mge hogc nhdp khIu cdc logi vat tu, nguyen ligu trong nufl^ dd san xult duac nhung khai tiao trong nude chua sdn xult duyc nham tron t h u l d khau nhdp khIu.
6. Thanh tra, giai q u y l t khieu nai, to cao v l thue nhdp khau
Cong tdc gidi quylt khilu ngi to cdo v l thul nhdp khau duac thyc hien tdt. dam bao dting trinh ty, tiiu tue tiieo quy djnh. K i t qua: tii nam 2010 d i n 2013, dan vj da tiep nhdn 11 dan khilu ngi, td eao lien quan d i n cflng tac qudn ly thue nhdp khlu.
Trong dd chu yeu cde doanh nghigp khilu ngi ve Quylt ^ n h truy thu thud cua Chi cue ddi vdi hdng nhgp khIu do sir dung C/0 mau 0 khong dting quy djnh d l hudng uu dai thue nhdp khIu.
7. Cong tac chdng buon lau, gian lan thiFcntg m^i va xO ly vi pham phap luat v l t h u l nh|ip k h I u
C6 the ndi dja ban hogt dpng d i u tranh ehdng budn Igu, gian lan thuang mgi Chi OJC Hal quan Khu kmh t l Cau Treo qudn ly tuang doi rpng vd phiic tgp. Hoat ddng budn lau, gian Ign thuang mgi thudng tdp trung d cae dja t^em gidp ranh giiia Khu kinh te vd ndi dja Vigt Nam. Trong nhiing nam qua, Chi ege Hai quan Khu kinh t l cua khIu C l u Treo da phdi hyp vdi Dfli Kilm soat Hai quan thupc Cyc Hdi quan tinh Hd Tinh td ehifc dieu tia ca ban, nghien CLTU nim tinh hinh tai dia ban, chu dflng de xult phfll hyp kiem tra ddi hfyng tipng diem, cdp nhgt nghien ciru hd so hdng ngdy tidn hg thdng ca sd dO ligu d l phan tich. danh gia kjp thdi phdt hien nhirng dau higu nghi van, de ra bien phap dau tranh ed hidu qud. Ngodi ra, Chi cgc thudng xuyen xay dyng k l hoach d i u tranh ehdng budn Igu vd van ehuyin hdng hda trdi phep. xdy dyng danh mgc ede mgt hdng nhgy cam, ed thul suit eao, ed kha ndng gian Idn vd Igp danh sdch cac doanh nghiep trpng diem
d l cd bifln phdp theo doi vd cd ca sd kilm tia quai ly cdc doanh nghigp ndy trong qua trinh thyc hign lam tiiu tgc Hdi quan.
8. Danh gid chung
Trang nhung nam qua, duyc sy chf dgo sal sao cua Cue Hai quan b"nh Ha TTnh vd cdc d p laft dgo tgi dja phuang cung nhu sy no Iyc phan diu vuan Idn vuyt qua thCr thdch, khd khan dong thoi van dung linh hogt cdc chinh sach, phap lugt vdo tiiyc t i l n cdng tdc... Chi cyc Hdi quan Khu kinhtl ci>a khau C l u Treo da Ihu duyc mdt s6 thdnh qua dang ghi nhdn.
Thir nhat. cdng tdc qudn ly khai tiiue duoc thuc hidn tdt. vige trien khai tiiu tgc hdi quan dien ta> i&
dap irng duyc ydu cau thdng quan nhanh hdng hoa do quy tiinh thu tgc dan gidn. rd rang, de thyc hien.
Doanh nghigp tiet kiem duyc thdi gian, chi phi, nhan Iyc. tgo duye sy chu dflng va cat giam chi phi, ha gia thdnh sdn phim.
Thu-hai, cdng tae phdng chdng budn Igu vd van chuyen trai phep hdng hda dgt ket qud tdt kit i ^ thu thue tdng trudng cao. Ttr nam 2010 din n^, ket qud ttiu NSNN ludn dat vd vuyt ehi tieu, dae bi$
nam 2013 sd t h u l nhdp khIu da tang 424% so voi nam 2012.
Ben eanh nhiing mat dat duye. c^ng tac quan ly thul nhdp khIu cua Chi ege v i n edn mflt s6 tdn tgi
Thii nhit, mdt s6 vdn ban phap quy lien qusi cdng tac quan ly thue nhgp khIu (xin nhilu tiat c ^ Vi du, Luat Doanh nghiep qui djnh v l tiiu taJC tiiaih Igp Doanh nghigp cdn nhilu sa hd nhu khong ca qud trinh xdc mmh... nen viee md doanh nghiep dl lyi dgng hudng chinh sach uu ddi t h u l tgi Khu Idnh t l Ciia khIu van thudng xuydn xay ra... Nguyen nhdn chu y l u Id do khd nang thich nghi chua cao sau gia nhgp td c^ire thuong mai t h i gidi WTO va ky k i t nhilu Hiep dmh song phuang. da phuong voi ede nudc, t6 chirc trdn till gidi.
Thu- hai, eac hanh vl gian Idn thuang mgi ciwa duae kilm sodt hieu qua do cac doi tuyng lyi dung sa hd ve chinh sach qudn ly thue eua Nha ntwc hoac cua ea quan hai quan de thyc hien cdc hanhv gian Ign thuong mgi vdi thu doan tinh vi nham trin thue trong qud tiinh thye hign thu tgc hai quan.
Thu ba. hogt dflng kiem tra sau thdng quan va thanh tra thue ehua dat hieu qud cao mdt n^t do nguyen nhdn khdeh quan la sy thieu tin cay eua hoa don ehifng tip trong nudc, tinh h^ng sO dgng ten mat trong thanh todn. giao djch mua ban hdng hiia diln ra phd biln... Ngodi ra, cdn eo nguyen nhSn chu quan Id dpi ngu cdng chire thyc hifln cdng tdc ndy cdn thilu vd yeu ve nang luc.
84 • TRUONG OAI HOC N H A T I ^ N G
Tgp chi Khoa hpc - Cong nghe Thuy sdn So 4/2014
Thif tie, he thing ea sd vdt chit cdn thieu dong bp, trang thilt bj eon Igc hgu. Vige kiem tra, gidm sdt hang hda nhgp khIu g i n nhu duyc tiiyc hi$n bang phuong phdp thiJ cong. Cac trang thilt bi mdy mdc nghigp vu cdn thilu vd ehua duyc trang bj ding bd vdi d l i mdi quy trinh nghigp vg, hg thong phln mem chua duyc da tieh hap, vige ap dyng thCi tgc hdi quan dign tix cdn nhilu hgn che ma noi b$t Id hg thong mgng va tinh k i t noi vol cde he thong khac, hien h§ thong ehua cd cac chirc nang quan trpng nhu bdo cdo, chire nang xii ly td khai sau khi duyc gidm dinh cd dilu chinh ve ten hang, ma s i .
Ngodi ra, hd thing mang hai quan hign chua k i t noi vdi cae t l chiic thuong mgi, cac ea quan qudn ly nha nude nhu Thul, Kho bae. Ngan hdng..
Vi vdy, nhieu khau van phai thyc hidn theo phuong phap thii cdng d i n tdi iin tie, chdm tie thdi gian gily td do khau chuyin tilp bdn giao chiing tir.
9. Cdc giai phap hoan thign cdng tac qudn ly t h u l nhap khau t^i Chi cue
9.1. Ho^n thi^n quan tri ngudn nhan lire Gidl phap nay tgp trung vao mpt so vige eg the Thii nhit la can cu- eong vige chuyen mon hien tai va tuang lai de ra sodt, ddnh gid diing thyc trgng chat luyng ngudn nhan lye eua Chi eye. Tren ea sd do d l xdc dinh nguon nhdn Iyc con thilu vd y l u vd nang Iyc ehuyen mon thupc cae khdu nghiep vu trong tdm cdn tuyin dung, b l sung cho phij hyp vdi yeu eau ddi mdi edng tdc cdn bp trong thdi ky mdi. Trong dd, uu tidn lya chpn tuyin dgng b l sung ngudn nhan Iyc cd trinh dp chuyen mdn eao de bd tri vdo eong tdc gidm sdt qudn ly, thul, gid. thii tyc hai quan va dau tranh phdng ehdng budn Igu, gian lan thuang mgi. Thir hai Id c l n cd phuang dn d l xult Tdng cgc Hdi quan, Cgc Hai quan tinh Ha TTnh CO eo c h i uu tien t^em tuyen dung hodc ban hanh eo che tuyen dgng phti hyp ddc thii cflng vlfle hogc cd chinh sdc^ dai ngd xiing dang, hd tro them ve tai chinh nham nang cao thu nhap, ddm bdo miic luong va phg cap cho cdng chirc mdi duyc tuyin dgng vdo ngdnh hdi quan tuong xiing vol miie thu nhgp do cdc cflng ty Hen doanh diu tu nudc ngodi trd eho ngudi lao ddng. l/u tien tuyin ehpn ngudi tdi gom cae smh vien tot nghigp ioai gidi, cdc ehuydn ngdnh phil hyp vdi ddc thii cflng vlflc ehuydn mfln cCia Hai quan d cdc trudng dai hpc vao bd sung nguon nhan lye eho ngdnh. Tilp d i n la xay dyng eo elu tuyen dung bo sung ngudn nhan lye theo cac chuyen ngdnh can thiet eho ngudn nhdn Iyc cdn thilu vd y l u eiia ede nggnh bdc cdng chirc can tuyin dung trdn eo sd yeu c l u cdng vlee tirng thdi diem dam bao phil hyp vdi tinh hinh thye tien eua edng tdc to chiic cdn bfl. Cudi ciing la to chiic tilp nhdn ho so.
so tuyen nham ehpn nhiing cd nhdn eo du tieu chuIn, dilu kien de tuyin vao ngdnh hdi quan vd td chiic thi tuyin nghidm tiie, eong bdng, minh bgch hogc td chirc xdt tuyin ddi vdi nhiing chuyen ngdnh khd tuyen dgng nhdn Iyc cho cdc viing cdng tdc cd c h i dfl uu dai dgc bigt nhu cde khu vye mlln nui, vCing sdu vd cdng tdc dau tranh chIng budn Idu, ma tuy. Ngoai ra. Chi cyc c l n chii y d i n vige bo trt vd sCr dgng cdn bo hap ly hon. Mudn tiie, Chi cyc can lya ehpn can bfl cflng chire cd trinh dfl chuyen mon, dung ndng lye sd trudng d l bo tri vao tiing vj tri cflng vide cy t h i nhim dat hieu qud cao nhat Thyc hien quy che luan ehuyin can bp khong nhit thilt theo thdi gian cdng tdc md ehu trpng vdo higu qua cdng vigc. Neu mdt ea nhdn da duye bd tri vdo mflt vj tii nhit djnh vd hiflu qud cflng vide tot thi ed t h i tilp tgc bd tri vdo vi tri do hoae ludn ehuyin nhung phai den cae dan vj khde va lam eiing vj tri dfl tni trudng hyp cd v i n d l cln dp dyng bign phap luan ehuyen de phong ngCra sai pham, bdo ve edn bfl. B l tri, su dyng cdn bfl theo hudng ehuyen mdn hoa, dac bigt Id cdc cdng tdc nghiflp vg l i l p nhan ho so, thue, gia, ke todn thue, dau tranh chdng budn Idu, gian Ign thuang mai nham mang Igl hieu qud eao nhit trong thuc hifln nhidm vy ehuydn mdn. Trong edng tdc ddo tao vd boi dudng, Chi cyc can tiln hanh ra soat, ddnh gid va phdn logi cdn bd cdng chlie trong todn Chi cgc. Can phai xac dinh cde vi tri cdng viflc de lya chpn cdn bfl ddo tgo, vige lya ehpn ddo tgo nay duye thyc hign tir dpi ngu nhdn vien eho den lanh dgo. Tir do, tiiy theo nang lye eua tirng ngudi, ydu cau cflng vige nhu the nao de cd ke hogeh ddo tao. Do ddc thu nguIn nhdn lye cda Chi ege Hai quan Khu kmh te cira khau C l u Treo khdng ddng d i u ve dg tuli, cd khoang cdeh kha Idn giCna cdc t h i he, vi vdy can cd ke hoaeh ddo tgo boi dudng rldng phil hop vol tinh hinh thye te.
9.2. TSng cu-dmg thi^ hi§n li§m chinh hai quan dot vai doi ngu cong chirc lam cong tac quan ly thue
Liem chlnh Hai quan Id mflt nfli dung quan trpng trong ehiln luoc xdy dyng Hai quan hign dgi, ehinh quy. Vol vj tri cong vlflc nhay cdm, Ihudng xuyen tiep xuc vdi tien, hdng r i t d i d i n den eac tieu eye nhu tham nhung, gdy philn hd, sdeh nhilu trong qua trinh thye thi nhigm vy. Vi vgy, vi0c tang cudng thue hidn liem chinh hdi quan phdi duoc thue hign thudng xuyen va ddng bfl vdi nhilu gidi phdp, dfl Id:
Xdy dyng quy ehe, quy djnh ehuin mye dgo dire, phim chit cCia ngudl Hdi quan duyc Idm, khdng duoc Idm de can bp cflng chiFc thye hign nham ndng cao trdch nhiem vd linh thin thdi dp phuc vy nhdn dan; Tang cudng thanh tra. kiem tra cdng vg (djnh ky hodc dflt xuat) d l ehdng philn hd, sdch nhieu tai don vj. Vdi quan dilm Id phong ngiia nen eong tdc
TRUONG DAI HOC NHA TRANG • 85
Tgp chi Khoa hoc - Cong ngh4_ Thdy sdn So 4/2014 thanh tra phdi duoc tiln hdnh tiiudng xuydn khflng
phai chd efl vu vide mdi tien hdnh thanh tra. Tuyen tiuyen phd biln cae van bdn quy c^nh lien quan d i n liem chinh hai quan d l mpi ngudi thye hifln vd cdng khai, minh bgeh d l nhdn dan gidm sdt, kilm tra hogt dpng eOa cdng chirc Hdi quan; Thudng xuydn md cdc cuflc vgn dpng thi dua li&m chinh Hdi quan; Quy djnh rd trdch nhidm eua ngudi diing d i u cdcTd, dfli.
Khi cd cdn bfl dudi quyin vi phgm thi trudng cdc bfl phdn cung phai chju hinh thirc ky lu$t tuong iing;
Tang cudng vai tro eiia td chiic Dang, Oodn the vd Dodn thanh nien d t i t cd cdc dan vj Hai quan trong todn dan vi; Thyc hifln che dp khen thudng, ky ludt nghiem minh.
9.3. Diy m^nh vi0c thu thap xii- ly thdng tin quan ly rOi ro. kiSm tra sau thong quan
Vdi phuong thiic quan ly theo hudng ehuyin tir lien kiem sang hdu kilm nhu hign nay thi vl^c xay dyng duye he thdng thflng tin quan ly nil ro vd tang cudng cdng tdc kilm tra sau thflng quan ed vai trd h i t siie quan trpng trong vigc nang cao cdng tdc qudn ly thul nhgp khIu. Vi vay Chi cgc can de xuat Tong cue Hdi quan, Cyc Hdi quan tinh Hd TTnh thdnh Igp Phdng thu thgp vd xt> ly thdng tin nghidp vu hdi quan thupc Cgc, ed nhdn phy ti^ch thu thgp va xii ly thdng tin nghiep vy hai quan thudc Chi cgc d l lam diu mdi tilp nhdn, xii ly eac tiidng tin. Trdn CO sd do, tham muu xdy dyng cac bfl tieu chi qudn ly nil ro thugc Cue Hdi quan tinh, cung nhu tham muu lanh dao Cgc bd sung vao bd tieu chi qudn ly nji ro ciia Tong cyc Hdi quan dam bao tang cudng hon niia eong tdc theo dfli, cgp nhdt thong tin vd phdn logi doanh nghigp, hang hda phgc vg giam sat quan ly vd kilm tra sau thflng quan, ddc biet Id nhirng thdng tin qua hogt dpng nhdp khIu hdng hod vd nhgp canh. Chi cyc can phli hyp t l chuc thue hien tdt quy che phoi hap vd triln khai cflng tdc dilu tra nghien ciiu, phan tich du bdo nim tinh hinh hoat dpng nhgp khIu trdn dja ban ddi vdi nhung mgt hang, ddi tuyng lien quan den gian idn thul, tieu thg hdng gid, hdng cam, ma tiiy, vi pham sd hti'u tii tue anh huong den an ninh qudc gia
9 4. Tang cu^g cong tac kiim tra xac dinh tn gia tinh thue dot vai hSng nhap khau
Trong hogt dpng kinh doanh XNK hdng hda, eac doanh nghiep ludn lai dung eo ehe, ehinh sach quan ly so hd de dao gid, gian Idn thuang mgi v l gia tinh thul la dieu thudng xuyen xdy ra. vi the trong cdng tdc quan ly thue c l n tang cudng kiem tra xdc djnh tn gia linh thul la vigc Idm cln thiet vd thudng xuyen etia Chi cgc. Do do Chi cgc can triln khai thyc hign CO hieu qua Hiep dmh tri gid GATT, dam bdo diing quy dinh v l xac dinh trj gia tinh thul. Chi cgc cung can tang cudng kiem tra tii gid tgi thdi diem Idm
thCi tyc nhap khIu. De ddm bdo trj gid khai^ehinh xdc, taing thye, edn bfl hdi quan tiln hdnh kiem tra vd d l i chilu npi dung khai bdo vdi cde ehirng t&
kem theo. Trong trudng hyp efl nghi ngd, cdn bfi Hal quan se ydu c l u ngudi nhdp khIu d i n tiiam vin vd chiing minh tinh xdc tiiye ctia khai bao doi v6i nhiing Ifl hang thupc d l i tuyng phdi tham van hodc chuyin h i so v l Phflng Nghi$p vg thuflc Cue HS quan tinh ddi vdi nhiing 16 hdng vuyt thIm quyin.
Tnj'dng hyp khflng thudc ddi tuyng tham vin, phai chuyin ngay cdc d i u higu nghl v i n ve Chi cgc Kilm tra sau thdng quan d l tiep tgc xae minh tdm ro tiiti trung thyc cCia trj gid khai bdo tidnh that thu ngdn sach. Cdng chdc tryc tiep lam cflng tdc gid can ndm bat kjp thdi sy bien dpng gid cd tren tiij tiudng qua cde nguIn nhu: sdch bao, internet, co sd dii lieti gia eiia Tong cyc Hdi quan vd Cgc Hai quan tinh Hd TTnh ban hanh, vd khdo gid bdn thyc t l tien thj trudng, tir dfl cfl bign phdp d l xuat xay dyng bo sung vdo danh mye hdng hda xult nhdp khIu nii ro d p Cgc vd d p Tdng eye nhdm xdc dmh trj gia th*
t h u l duye ehinh xac.
9.5. Chdng gian l$n thutmg mai, tSng cuang kika tra. kiem soM chdng buon lau qua bi§n gioi
Thdi gian qua, tinh hinh gian lan thuang mai, budn Idu vgn ehuyen tiai phdp hdng hfla qua bien gidi cd chilu hudng gia tang va didn biln phirclgp, Ben cgnh vide gian Idn, bufln Igu hdng hda nhdm muc dich trdn thue thi vige cdc d l i tuyng buon lau, van chuyen trai phep ma tiiy, vu khi, van hoa pham da truy. phdn dflng ti> nudc ngoai vao Vigt Nam vdi cac am muu diln bien hda binh, chdng phd nha nuw:
ta Id khdng tranh khoi. Tmng khi dfl, ydu cau hpi nhdp kinh t l dIt nude ddi hdi ngdnh Hal quan vija phdi thye hidn tdt cdng tdc kilm tra, gidm sat, Id&n soat hdng hoa xult nhap khau, dam \Ao ehgt che vu-a phai tgo thudn lyi cho hogt dflng thuong mai, dau ty, du ljch... Do vdy, Chi ege c l n xdy dyng lire luyng kiem soat lam nhigm vg chong buon Idu, gian lan thuang mgi hCing mgnh. sdc sdo v l chuyen m5ii, tinh thdng nghiflp vg... vd trang bi phuang tien phyc vg kiem tra, kiem soat. d i u tranh chIng bufln Idu, gian Ign thuang mgi du mgnh dap iing yeu du nhiem vu trong tinh hinh mdi. Chi cgc can td chiic dii lye luyng san sdng chiln dau vd xdy dung chucmg tiinh k l hoaeh eong tae ey t h i de ed phuong dn trien khai thyc hl^n kjp thdi, danh b i t cd higu qui va tiln hdnh thyc hi$n ede bign phdp nghiep vy dilu tra. ndm tinh hlnh, xdy dyng co sd bi mdt. eo sd dO ligu hogt dflng budn Idu, gian lan thuang mgi phyc vy cdng tdc ddnh dn, ddng thdi tdng cudng quanM phdi hyp trao ddi thflng tin nghiflp vg giiia Chi cgc vdi lye luyng Cdng an, Bfl dfli bien phdng va dcnvi Hdi quan cde tinh, thanh phd khac.
i . TRUONG OAI HOC NHA TRANG
Tgp chi Khoa hoc •• Cong nghe Thuy sdn So 4/2014 9.10. Gidi phap ve tSng cuang va hi^n rfg/ hod ca s&
v$t chit cua nganh Hii quan
Tnjdc yeu eau ddi hdi dll vdi ngdnh Hdi quan ngdy edng hien dgi, phln diu thye hign thdnh edng thu tyc hdi quan dign ti> vira ddm bao sy ehgt i^e trong quan ly nhung v i n tao dteu kidn thu^n lyi cho hogl dflng XNK, ddi hdi phdl ed sy hd try eao cua tiang thiet bj ky thugt hl$n dgi dya trdn stre mgnh cCia cdng nghe thdng tin vd cae trang thiet bj phuc vu nghigp vg khac. Cac quy tiinh quan ly hdi quan hien dgi cht phdt huy duye higu qua khi duyc trang bj co sd vgt chit ky thugt mflt cdeh ddng bfl. Tu" viec cai each t h i c h i , nghiep vg hdi quan, quan ly thue, kilm sodt hdi quan, to ehtre bfl may, CNTT... d i n vige tang cudng cdng tdc hifln dgi hoa co sd vat chit, trang thill bj ky thuat hign dgi, xdy dyng co sd hg ting, tn,! sd lam vigc, trang bj mdy mdc, thiel b] CNTT phuc vg tiiyc hien thu tgc hdi quan dign tu, xay dyng he thdng gia tinh tiiul, quan ly nji ro RMI vd RMII; phyc vg cflng tae giam sat, phdn tich phdn logi... Id d n Uiilt cho d n g tdc qudn ly nha nudc v l hdi quan. Oae bigt vdi viec trien khai hg thdng eong ngh§ thong tin hdi quan tieh hyp dap ling cdc yeu d u nghidp vy va thyc hidn thCI tuc hai quan dien tCr theo hudng xCr ly dii lieu lap tiung tien md hinh kiln true theo hudng djch vg. ddng vai trd d l toi d a he thdng cflng nghe thdng tin thude ca ehe mpl ctpa qude gia dang trien khai hifln nay, thi vige tang eudng hien dgi hoa ca sd vdt chit, tiang Uiilt bj ky thudt d n g d y nghTa hon.
IV. K £ T L U A N
Hal quan Viet Nam vdi vai tifl "gdc ctra d l l nudc trdn mgt ti^n kinh te' da gop phln quan trpng vdo sy I n djnh va phat triln kinh l l - xd hfli. dgc biet Id kmh t l ddi ngogi trong thdi ky hdi nhgp kinh t l qude te eiia d l l nude. O l thyc hifln tot nhlgm vg do, Hdi quan Vigt Nam ndi chung vd Hdi quan tinh Hd TTnh nfli ridng phai diing trudc mpt thdch thiic rit Idn, dd la yeu d u ve quan ly tgo thugn lai eho hogl ddng XNK vd lam tion nhiflm vg thu npp ngdn sdeh hang ndm d l gflp phan xay dyng d I t nudc gldu mgnh.
Trong khi dd md hinh qudn ly. to chirc bd mdy, ca sd v$t chll, trang thiet bj eiia Hai quan chua dap irng duyc y l u d u cCia nhidm vy. Dfli ngu edn bp cflng chlie d n yeu kem v l trinh dfl, ndng lye. Ngoai ra, chinh sdch thue cua Vigt Nam cdn chua Ihay doi kip de phil hyp vdi ydu d u hfli nhdp. Do dfl, ndng cao cflng tac qudn ly thul la mot doi hdi khdch quan.
Vi vdy, myc tidu nghidn ciru cCia ludn van ndy nhdm:
{1) Xac djnh khung phdn tieh (co sd ly ludn vd thuc tiln) phCi hyp nhim phdn tich, danh gid thye trgng cflng tdc qudn ly thue nhdp khau ctia Hdi quan Viet Nam; (2) Xac djnh duyc nhiing uu, nhuoc dilm vd nguyen nhdn cua d n g ldc quan ly vd thu thul nhgp khau lgi Chi eye Hai quan Khu kinh te eCra khIu C l u Treo tryc thuflc Cyc Hdi quan Ha TTnh; va (3) De xult cdc gidl phdp nham hodn thign cdng tac qudn ly va thu thul nhdp khIu tgi Chi cyc Hal quan Khu kinh te cira khau C l u Treo tn/c thuflc Cyc Hai quan tinh Ha TTnh. Bdi viet da long hyp cde co sd ly ludn vd thyc tiln dya trdn cac ly lugn ve qudn ly thue nhap khIu, qua dfl lao ra mflt khung phan tieh phu hop nhim phdn tich, ddnh gid thyc trgng quan ly thul nhgp khIu Igl Viet Nam. Dya vdo ddy, lugn van da tiln hanh phdn lich thye trang va xac dinh duyc nhiing uu. nhuye diem va nguyen nhan cOa cflng ldc quan ly vd thu thul nhgp khIu tgi Chi ege Hai quan Khu kinh t l ctra khau C l u Treo true thude Cue Hdi quan Hd Tinh. Tir dfl d l xult duoc hg thong ede gidi phdp nhim tiiuc diy hodn thign cflng lac qudn ly vd thu thul nhdp khIu tai Chi ege hai quan Khu kinh le cu>a khIu C l u Treo true thuflc Cgc Hai quan tinh Ha TTnh. Nhu vgy, ludn vdn dd ddp ling tdt cdc myc tieu de ra, Tuy nhien, d l nhu'ng gidi phdp ndng cao cflng tdc qudn ly thue nhdp khIu tai Chi eye Hdi quan Khu kinh l l cCra khau c l u Treo se thyc sy cd hieu qud, d n cd su quylt tdm thyc hign eiia d nganh Hai quan ndi Chung, Hdi quan llnh Hd TTnh, Chi cgc Hdi quan Khu kinh te eiia khIu Clu Tree ndi rieng, ede ca quan qudn ly lien quan, eiia ea cflng ddng doanh nghigp vd todn t h i xd hfll.
TAI LIEU THAM KHAO
, 1. Phsim VoKJianhHia, 2012 Ho^thi?ncflng tic quan 1^ thue nh^pkliaut^ii Cyc Hai quan H^ TTnh. Lu^n van Thjic sT kinh tl, Tnifmg Dai hi;ic Kinh 16 quoc dan,
I 2. Phan My Hanh, Nguyen Quang Cuang, 2008. Giao trinh Thul NXB Lao dgng. TP.HCM.
3. Tran Thu Trang, 2012. Quan ly Nha nuoc trong ITnh vuc thue xuat khau, thue nhgp khau theo phap lugt Vi?l Nam, Lu?in van , thgc sT Luat kinh te, Trudng Dai hoc Lu|t Hi Npi.
I 4. Nguyen Minh Hifiu, 2009 M$t s6 vdn Ak vk kinh t6 cira khau Vi?t Nam trong qua tnnh hgi nhap. NXB Giao dye TP Ho j Chi Minh.
5 T^ng cue Hdi quan, 2004 Ky thuat q u ^ ly rui ro trong hogt d$ng Hdi quan, Tai li?u tgp huan.
TRUONG OAI HOC NHA TRANG • 87
