THUE NHA NUCiC )
Quan ly thue nhap khau tai Chi cue Hai quan etifa khau eang Vung Ang
NGUYEN BA TRUNG Chi cue tni^g Hdi quan cik khiu cang Vung Ang - Hh Tinh
Cdng tic quan ly thul trong bd'i cinh hdi nhap kinh l l quIc l l ddi hdi phii dffdc dieu chinh linh boat, phff hdp vdi thdng le qud'c t l dong thdi the hien vai trd bao hd san xua't trong nffdc, lao nguon thu cho Ngin sich nhi nffdc. Vi viy, viec hoin thien cdng tic quan ly thul li thffc sff ci'p thill, la mdt nhiem vu trpng tim cua nganh Hii quan Viet Nam U-ong giai doan hien nay.
Nhd ihffdng xuyen chu dpng xay dffng dffdc ke hoach cdng tic cu the ngay tff dau nim, kit hdp lim lot cdng tic cai each hinh chinh, hien dai hda Hai quan va cdng tic keu gpi, van dpng thu hffl doanh nghiep nen tff nim 2009 din nam 2014 linh hinh hoat ddng xua'l nhip khau, xua'l nhap canh qua cffa khau cang
Vung Ang chuyen biln tich cffc hang nam, kim ngach xua't nhap khau (XNK) ludn dat d mffc cao;
tiiu tiiul dat va vtfdl chi tidu k l hoach dil ra, nim sau ludn cao hdn nim trffdc. (Bing 1)
De dat dtfdc kit qua tren, Chi cue Hai quan cffa khau (HQCK) cang Vung Ang da khdng ngffng nd Iffc phan di'u tren cic mil:
Cdng tic cai cich thu tuc hinh chuih dffdc lien hanh ding bd gan vdi viec sill chat ky luat, ky cffdng hinh chinh Irong quan ly can bd cdng chffc; Cdng tic giim sit quan 1^ vi cdng tic ihu thud', quan ly tiiul hai quan ludn dffdc chu tf-png, bao dim dung chinh sich, phip luit, thu ddng thu du;
Cdng tic kiem soil chd'ng budn lau, phdng chd'ng ma tuy dffdc tang cffdng; Cdng lie phuc tip ho
sd, bio cio ting hdp dffdc thtfc hien dly du, chi'l Iffdng vi kjp thdi
Vdi muc lidu la tim ra nhffng giai phip nham hoin tiiiien cdng tic quan IJ thul nhap kh^u tai Chi cue HQCK cang Vung Ang - K^ Anh - Ha 'Rnh nhim dip ffng ydu cau hdi nhap kinh t l quIc te tren linh vffc thul va Hai quan;
khuyin khich va tao dilu kidn tiiuan ldi cho boat dpng diu tff, hoat dpng XNK phit trien manh me vi dung hffdng, tao sff cdng bang, binh dang cho cic dd'i Itfdng khi tham gia cac boat ddng sin xuat kinh doanh, XNK. Trong thdi gian qua, Chi cue di thtfc hien vide dilu ti:a khao sit stf hii Idng cua 55 doanh nghidp kinh doanh XNK da vi dang lam cic thu tuc hai quan tai Chi cue
Bang 1. Kit qui thu ngan sich cda Chi cue HQCK ciing VOng Ang DVT: Ty dSng
Chi tllu
Tong thu NSNX 1. Tbue nhap khau 2.Thuexuatkhau J.ThuSGTGT 4 . T h u l T T D B 5 . P h 9 t n 9 p c h a m e.UpUHQ
Na m 2009
25.615 0.12 24,92 0.56 0 0.014 0.0005
Nam 2010
114.448 0.63 16.76 96.96 0 0.098 0.0002
NSm 2011
740.83 12.57 10.32 679,9 38.03 0.001 0.01
N a m 2012
886.64 65.98 67.4 710.39 40.56 2 3 0.014
N a m 2013
898.55 160.35 18.41 719.46 0 0.05 0.283
N a m 2014 ( B i n 30/11) 5,815.903 863.051 11.403 4,937.172 4.039 0.159 0.079
1 9 So
12-
^ THUE NHA NaOC
HQCK cang Vung Ang tit cic cac ndi dung trong cdng tic quan ly thue nhap kh^u ciia Hai quan.
Kit qua dat dffdc nhff sau: 81,8%
doanh nghiep da hai Idng vdi Cdng tac quan ly khai thul (SHLl); 61,8% doanh nghiep hai Idng vdi Cdng tie quin ly nop tiiul (SHL2) vi ninh dp, tiiai dp phuc vu cua cac cin bp hii quan (SHL5); 58,2% doanh nghiep hai Idng vdi Cdng tic chong budn lau, gian lan thffdng mai {SHL4) nhtfng cung cd va 45.5% cic doanh nghiep dffdc hdi hii idng vdi Cdng tic xdt miln giim thul (SHL3). (Do tiii 1)
D I CO dtfdc stf dinh gii cao cua cac doanh nghiep trong thdi gia qua cung nhtf tilp tuc ning cao ch^Ti Itfdng phuc vu doanh nghiep ve quan ly thue nhap khau, Chl cue HQCK cang Vung Ang - Ky Anh - Hi Tuih da va tilp tuc thtfc hien dong bd cac nhdm giai phip sau:
- Trien khai quyet het viec ip dung he thing ihdng quan ttf ddng VNACCS/VCIS; Tilp Uic ttf dao tao va cff cdng chffc tham gia cic Idp tap hui'n de nang cao trinh dp chuyen mdn nghiep vu nhim hffdng dan kip thdi, chi tilt cho doanh nghiep, ngffdi khai hii quan ve van hinh va sff dung he thdng cung nhff de xff li cic vffdng mac, loi Irong qui trinh nhap heu, khai bio cho doanh nghiep nham nit ngan thdi gian cung nhff chi phi thdng quan cho doanh nghiep, dam bao sff chuydn nghiep cho nganh Hii quan ndi chung va Chi cue HQCK cing Vung Ang ndi rieng.
- Chi cue HQCKcang Vung Ang da chu ddng td chffc Ll ky ket Thda thuan phoi hdp thu N'SNX vdicac Ngan hang va Kho bac huyen Ky Anh; Phii hdp Ghi tiiu - Ghi chi vdi Kho bac, Cue Thue linh ttong viec tiiu nop tiiul nham tao dilu kien tiiuan tien, giam thdi gian ciing nhff chi phi di lai cho doanh nghiep.
D6 thi 1: Khao sat stf hai l&ng cua doanh nghidp kinh doanh XNK
90 80 70 60 50 40 30 20 10
8
IR L.S
61.3
M .
S89 61.8
43|
9 J i . a
45.5 • •
1 ^'1
32.1SHLl SHL2 SHL3 SHL4 SHL5
• Hoan toan khong d6ng y {%)
• Khong d6ngy(%)
• Khong coy kien (%)
• B6ngy(%)
- Tang cffdng dao tao cin bd cdng chffc de dap ffhg yeu clu, nhiem vu trong bd'i canh hdi nhap kinh t l qudc te. Trff trong dao tao, boi dtfdng, ren luyen phtfdng phap tff duy, phffdng phip giii quyd't van de, thich nghi vdi sff phit trien; Day manh cdng tic giio due chinh tri tff tffdng cho cin bd cdng chffc.
- D I chuyen doi manh me hdn nffa phffdng thffc quin 1^ \tc kiem tra trong tiidng quan sang kiem Ira sau thdng quan va nang cao nang Itfc, hieu qua quan ly Nhi ntfdc ve Hai quan, Chi cue di ip dung manh me phtfdng phip quan 1^ rui ro de giim ti le kiem ti^a thtfc t l hang hda, ting ti le mien kiem Ira ho sd, tao stf tiiuan ldi ldi da cho doanh nghiep.
- Day manh cdng tic kilm tra iri gii linh thue va nang cao hieu qua cdng lie tham vi'n gii: Cdng tic kiem tra Iri gii linh thul phai dffdc day manh ngay tai thdi diem lam thu tuc thdng quan va dac biet sau khi thdng quan hing hoa.
Tang cffdng phoi ket hdp giffa cic bp phin nghiep vu: Gii - Kiem tra sau thdng quan - Dilu tra chd'ng budn lau.
- Xay dffng long tin giffa Hii quan - Doanh nghiep: Thdng qua viec xff li cdng viec hang ngiy, tilp xuc, giao tilp; Thdng qua viec giai dip vffdng mac lai Hdi nghi doi thoai Hai quan - Doanh nghiep do Chi cue thffc hien hang nim.
TAI CHINH DOANH NGHIEP So 12-2014 D