Nghien ciifu trao i6\
Hai quan Id khu vuc qudn ly nhd nudc duc/c Viet Nam cam kit nhiiu nhdt khi gia nhqp WTO vdi dinh hudng tao thuan lai cho thuctng mgi. Phucfng thuc quan /y hdi quan truyin thdng duac thay the ddn bdng phucfng thdc qudn ly rui ro hien dgi, chuydn doi tit "tien kiem" sang "hgu kiem " Hogt ddng kiem tra sau thdng quan xudt phdt tren cctsa kiem todn se giup ndng cao hiiu qud hogt ddng khau "hgu kiem ", gop phdn bao ve nguSn thu ngdn sdch, tgo mdi tructng binh dang vd cdng bdng trong cdng dSng doanh nghiep.
nguon thu n g ^ sach, ket qua hoat ddng KTSTQ thdi gian qua da cho th^y so tien phai tmy thu chiS'm ty le rit tha[p, khoang 0,14% ciia tdng sd' thu n g ^ sach mdi nam ciia Hai quan va chua on dinh. Luang nhan vi6n hoat ddng trong Iinh vuc KTSTQ chi^m ty 16 binh quan la 5% tren t6ng bi6n che ngkih Hai quan, theo quy dinh ndi bd nganh
Kiem todn hai quan
M hoat dong quan ly hai quan Viet Nam hien nay
a PGS.TS Mai Th! Hodng Minh -Th.s Duong Phung Dulc*
N
hihig nam gSn day, tinh hinh hoat ddng thuong mai- dSu tu vao Vi6t Nam tang nhanh, vdi tdc dd tang tmng binh hotn 20% hang nam, nhit la nhiing nam sau khi Vi6t Nam gia nhap WTO, doi hoi nganh Hai quan phai nhanh chdng cai thi6n CO ch^ quan ly sao cho phii hop v6i cac quy dinh ciia WTO. D6ng thoi, nganh Hai quan phai gdp phdn tao thuan lori cho diu tu, thuong mai nham tan dung cac co h6i hd tro phat triln nin kinh te, nhung vkn dam bao an ninh qud'c gia va Id ich cdng ddng. Vdi ngu6n luc han hep va ap luc can d6i giiia "tao thuin loi thuong mai" vh. "kilm soat hai quan hifiu qua", d6ng nghia vdi viec Hai quan Viet Nam phai thuc hien su I chuyin d6i tilt phuomg thiic quan [ 1^ trayin thdng "tiln kilm" sang ' "hau kilm", cho phep Hai quan kilm tra chinh thiic 6 giai doan sau, dam bao tinh tuan thii cua cdng d6ng doanh nghiep (DN).' Tiiy nhien, thuc t l thi hoat ddng
"hiu kiem" (kilm tra sau thdng quan) ciia Hai quan chua that su hieu qua va chua hd tro hChi hieu cho he thdng quan ly riii ro trong khau "tien kiem" Dudi ap luc hdi nhap nin kinh t l thi gidi, ap luc tang tmcmg hon 20% kim ngach XNK hang nam, nganh Hai quan da nhanh chdng cai each thii tuc hanh chinh, giam dang ke ty le kilm tra thuc te tmng binh tii 63%
cua tdng sd td khai XNK nam 2003 xudng con 17% nam 2009, giam thdi gian thdng quan hang tai cura khiu tii 8 gid (tdi da dd'i vdi hang nhap khiu) nam 2003 xudng cdn 2,5 gid nam 2008, cho thiy khau "tiln kilm" da tuong ddi thdng thoang. Nhung ket qua hoat ddng khau "hau kilm"- kilm tra sau thdng quan (PCA) lai vd ciing khiem tdn, vdi sd vu kilm tra thuc hien tmng binh hang nam la 422 vu' kl tii nam 2003- 2009, trong dd, tmng binh chi khoang 35 vu duoc tien hanh tai tru s6 DN tren tdng sd 33.508 DN XNK hang nam (tmng binh tii 2006-2009).
Xet vl phuong dien bd sung
Hai quan thi ty le nay phai la 10%.
Nlu so vdi hoat ddng hai quan hien dai thi kit qua tren chua chting to tinh hieu qua cua hoat ddng KTSTQ tai Viet Nam vl phuong dien sd thu va khai thac hit ning suit hoat ddng cua luc luong kilm toan vien hai quan. Tai qudc gia phat triln nhu Nhit Ban, hoat ddng KTSTQ da duoc hinh thanh tii nam 1968. Ngay nay, luc luong KTSTQ la mdt trong nhiing luc luong bao ve ngudn thu ngin sach hieu qua ciia ho, vdi sd luong kilm toan vien hai quan chilm khoang 5% toan luc luong (luc luong KTSTQ Hai quan Nhit Ban khoang 360 ngudi- Ngudn: Bao Hai quan sd 116- ngay 02/10/2006) kit qua tmy thu thui dn dinh, trung binh hang nim tren 0,2% tdng sd thui hai quan.
Xet vl sd luong DN duoc Hai quan tiln hanh KTSTQ hang nim tai Viet Nam, thi ty le dat duoc vin cdn thip, vao khoang 2% tren tdng sd DN cd hoat ddng XNK thudng xuyen. Vdi luong nhin vien tuong
* Dai hoc Kinh te TP. Ho Chi Minh
% l c/u CHS'todn V CHiim todn io't/uin^ 04/20//
Nghien ciiru trao doi
duong, hang nam, Hai quan Nhit Ban thuc hien hang ngan vu KTSTQ, chiem ty le hon 11% tdng sd DN duoc quan ly.
Xet ve yeu td thdng tin hd tro cho khiu thdng quan "tien kiem"
trong viec gdp phin danh gia tinh tuin thu cua DN thdng qua hoat ddng KTSTQ, ty le DN duoc KTSTQ chi khoang 2% mdi nam nhu hien nay chua phan anh su ket ndi that su giiia khau "hau kilm"
va khau "tien kiem". Dilu nay cho thiy, dl danh gia tmh tuin thii cua DN xuit nhip khau tai khau thdng quan "tien kilm", co quan Hai quan khdng the dua hoan toan vao ket qua ciia hoat ddng KTSTQ.
Hoat ddng KTSTQ tai tru s6 co quan Hai quan chua phan anh
"biic tranh toan dien" ve hoat ddng kinh doanh cua DN, giai trinh cua ho chi giai toa nhiing nghi vin duoc nhan biet trong hd so luu tai CO quan Hai quan.
Ddi vdi hoat dong KTSTQ tai tru sd DN, theo quy dinh cua Luat Hai quan (Khoan 4, Dieu 32, Luat Hai quan sura ddi bd sung 2005), moi hoat ddng kinh doanh cd hen quan qua trinh xuit nhap khiu hang hda se hien rd trong qua trinh kilm tra sd sach k l toan. Day chinh la hoat ddng hieu qua nhit ma KTSTQ cd thi thuc hien dl tro giup khau "tiln kilm" trong hoat dong tao thuin led thuong mai va dap ling tieu chi cdng bang cho cdng ddng DN. Tuy nhien, sd luong KTSTQ duoc tiln hanh tai tru sd DN hien nay chiirn ty le rit thip chi chiem khoang 0,11% tren tdng sd 33.508 DN (2006-2009), tuong duong vdi viec Hai quan chi
"phac hoa" duoc khoang vai chuc
"biic tranh kinh doanh" cua DN.
Tli dd, cho thiy ket qua cua hoat ddng KTSTQ hien nay chua dap ling chiic nang hd tro cho khiu tiln kilm trong viec danh gia miic dd tuin thii ciia DN, cung nhu
chua thit su tao nen tang cho khiu tien kilm duoc day nhanh tiln do thdng thoang hon.
Hoat ddng KTSTQ ciia Hai quan Viet Nam chi duoc coi la thit su hieu qua khi phac hoa duoc biic tranh toan canh ro net vl hoat ddng kinh doanh cua DN va duoc hiiu nhu mdt cdng cu thudng xuyen tham dinh tinh tuin thu cua cdng ddng DN trong khiu tien kilm thdng thoang. Hai quan Viet Nam cin gia ting sd cudc kilm toan tai tru sd DN, qua dd, tang cudng hiiu biit vl DN va thuan loi trong viec lua chon cac chinh sach hd tro thich hop vl mat phap ly cho cdng ddng DN, tao mdi tmdng khuyen khich su tuin thii phap luit Hai quan, giiip Hai quan huomg loi tii tinh thin man thii phap luit ciia cdng ddng DN.D
Tdi lieu tham khdo
1. Bg Thuong mai (2006), Todn bo cdc vdn kien cam ket cua Viet Nam gia nhdp WTO, Nxb Lao Dgng, Hd Ngi.
2. Mai Hodng Minh (2005), Kiem todn Hdi quan — Cong cu chong gian ldn thuctng mai, Trudng Dgi hgc Kinh te Thdnh pho Ho Chi Minh, HS Chi Minh.
3. Quoc Hgi nudc Cong hda XHCN Viet Nam (2001), Ludt Hdi quan so 29/2001/QHlO.
4. Qud'c Hgi nUdc Cong hoa XHCN Viet Nam (2005), Ludt Hdi quan so 42/2005/QH 11.
5. The Customs Training Institute (2002,2006), Tdi lieu gidng dgy Kiem tra sau thong quan. Ministry of Finance, Kashiwa.
6. Tdng cue Hdi quan (2002-2009), Bdo cdo tong ket ngdnh Hdi quan, Hd Ngi.
7. Luc De Wulf vd Jose B.Sokol (2004), So tay hien dgi iioa Hdi quan, Ban Thucmg mgi cua Ngdn hdng the' gidi, Washington, DC.:Ngdn fidng the gidi.
8. Customs and Tariff Bureau (1999), Customs administration in Japan, Ministry of Finance, Tokyo.
Web site: Hdi quan Nhdt, Hdi quan Viet Nam, TdChUc Hdi quan The gidi.
Kiem toan Nha nildc md rong quan he hcrp tac vdi Kiem toan Nha tnidc CHDCND Lao
Thuc hien ke hoach hgp tac giiia kilm toan Nha nudc (KTNN) CHXHCN Viet Nam va KTNN CHDCND Lao, KTNN Viet Nam dang triln khai cac hoat ddng chuin bi cho viec ky bien ban ghi nhd ve quan he hiiu nghi va hgp tac giua KTNN Khu vuc I (Ha Ndi) thudc KTNN Viet Nam va KTNN khu vuc Bic Lao thudc co quan KTNN Lao, gifia KTNN khu vuc n (Nghe An) thudc KTNN Viet Nam vdi KTNN khu vuc Nam Lao thudc co quan KTNN Lao.
Bien ban ghi nhd la co sor dl cac ben tang cudng hon niia quan he hgp tie va cac hoat ddng kit nghia, trao ddi chuyen mdn.
Dugc biit, tmde dd, KTNN Viet Nam da mdi cac kilm toan vien cua KTNN Lao tham gia kilm toan chung ddi vdi Du an Diu tu xay dung Van phdng Qudc hdi nudc CHDCND Lao.
KTNN trien khai Idem toan tai Phong Thirorng mai va Cong nghiep Viet Nam
Ngay 14/4, tai Ha Ndi, Kilm toan Nha nudc (KTNN) cdng bd Quyet dinh sd 489/QD-KTNN, ngay 6/4/2011 ciia Tdng KTNN vl viec kilm toan ngin sach, tiln va tai san nha nudc nam 2010 ciia VCCI. Theo dd, doan kilm toan se tip tmng kiem toan viec lip, phin bd, quan ly va sit dung cac khoan thu, chi ngin sach, tiln va tai san nha nudc nam 2010 va cac thdi ky tmde, sau cd lien quan; kilm toan viec mua sim, quan ly, si dung tai san; viec chip hanh chfnh sach phap luit, che dd quan ly tai chmh - ke toan, chd dd quan ly diu tu xiy dung ciia Nha nudc.
Ong Vu Tiln Lde, Chii tich V C a ghi nhin hoat ddng kilm toan dugc tiln hanh vdi VCQ diu dan trong thdi gian qua da giiip lanh dao VCQ ning cao ning liic quan ly ngin sach, tiln va tai san nha nudc tai VCCI.D
% ^ c/u CHe todn V ^CiSm todn io'^tdn^ 04/2044
