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MUTRAP II

DN H TR THNG MI A BINMULTILATERAL TRADE ASSISTANCE PROJECTimplemented

Website: http://www.mutrap.org.vn

HI P V WTOQuestions and Answers on WTO

(Ti bn,c sa cha b sung)

BIN SON:TRN THANH HI

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LI NI U

Nm 2003, p ng mi quan tm ca cng ng doanh nghip Vit Nam v cng chng, D

n MUTRAP xut bn cun sch mang tn Hi p v WTO, nhm cung c p nhngthng tin cbn v WTO, di hnh thc cu hi v tr li. K t khi cun sch c xut

bn, Vit Nam c nhng bc tin quan trng trong tin trnh gia nhp WTO v hin angtrong giai on kt thc cc cuc m phn. Cun sch do vy c cho n nng nhitv lun c ng o bn c quan tm, chnh iu ny khch l MUTRAP ti bn n

phm ny.

MUTRAP xin trn trng gii thiu ti bn cun sch Hi p v WTO v hy vng cunsch s gp phn nng cao kin thc, gip nhng bn c quan tm hiu r hn v WTO cngnh nhng nh hng i vi Vit Nam.

Chng ti xin chn thnh cm n tc gi Trn Thanh Hi v cc cng s cho php D nti bn cun sch ny.

FOREWORD

In 2003, to meet the increasing interest of the Vietnamese business community and the publicat large, the MUTRAP Project published a book titled Questions and Answers on WTOwhich provided essential information, in the form of questions and answers, on the WTO.Since the publication of the book, Vietnam has made significant steps in its WTO accession

process and is now at the stage of wrapping up the accession negotiations. The book istherefore warmly welcomed and has continuously been in high demand, which hasencouraged MUTRAP to bring in a reprint.

MUTRAP is pleased to introduce the reprint of Questions and Answers on the WTO andconfident that it will be helpful and informative enough to bring assistance to those who areinterested in better understanding the WTO and its impacts on Vietnam.

We would like to sincerely thank the author, Mr. Tran Thanh Hai and his collaborators forpermitting the Project to republish the book.

Trn trng

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LI CM N

Cun sch Hi p v WTO c bin son nhm nng cao hiu bit vtin trnh gia nhp T chc Thng mi th gii ca Vit Nam. D nMUTRAP xin cm n nhng ng gp qu bu ca tc gi, ng Trn ThanhHi cho php ph bin n phm ny trong khun kh hot ng ca Dn. D n MUTRAP xin chn thnh cm n U ban chu u h tr tichnh cho vic xut bn n phm ny.

Thng tin v cun sch hin c ti trang Web ca D n:http://www.mutrap.org.vn

ACKNOWLEDGEMENT

This book Question and Answers on WTO has been prepared to improvethe understanding of the ongoing process of Vietnams accession to theWorld Trade Organization. MUTRAP acknowledges with thanks theexcellent cooperation by the author, Mr. Tran Thanh Hai, who kindly grantedthe copyright to the Multilateral Trade Policy Assistance Programme(MUTRAP) for wider distribution of this material in the framework ofMUTRAP activities. The publication was organized by MUTRAP withfinancial assistance from the European Union.The same information is also available on the MUTRAP website:http://www.mutrap.org.vn

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# Tiu

1 Li ni u 2

2 Li cm n 3

3 Khi nim v WTO 54 Cc nguyn tc chung ca GATT 12

5 Cc hng ro k thut i vi thng mi 21

6 V sinh dch t 25

7 Th tc cp php nhp khu 29

8 Quy ch xut x 31

9 Xc nh tr gi hi quan 34

10 Kim nh trc khi xp hng 37

11 Trcp v Ph gi 40

12 Cc bin php t v 4513 Hng dt may v hng nng sn 48

14 Thng mi lin quan n chnh ph 55

15 u t 59

16 Dch v 62

17 Quyn shu tr tu 69

18 Cch Gii quyt Tranh chp v Cch R sot Chnh sch Thng mi 75

19 Cc vn mi trong WTO 83

20 Gi h WTO 88

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1- KHI NIM V WTO

1. H thng thng mi a phng l g?

a phng c ngha l nhiu bn. H thng thng mi a phng trc ht chiu l h thng thng mi c nhiu nc cng tham gia, cng p dng nhng lut l,quy c chung. iu ny i lp vi cc mi quan h thng mi song phng, trong ch c hai nc t tho thun nhng quy tc iu chnh thng mi gia hai nc

vi nhau.Trong WTO, t "a phng" c ngha phn nh r rt hn. H thng thng mi a

phng dng ch h thng thng mi do WTO iu chnh. Do khng phi ton bcc nc trn th gii u l thnh vin WTO nn "a phng" s ch phm vi hphn "ton cu". Mt khc, "a phng" cng khng ng ngha vi nhng tho thunca tng nhm nc ti mt khu vc nht nh trn th gii, v d nh EU, ASEAN,

NAFTA, v.v... Nh vy, "a phng" l khi nim ng gia "ton cu" v "khu vc".

Cn lu rng trong quan h quc t ni chung, "a phng" c th ch bt k miquan h no c hn hai nc trln tham gia.

2. Ti sao ngy nay ngi ta li ni nhiu n a phng?

a phng khng phi l qu mi. Hi Quc lin (hot ng t nm 1919) v t chc

k tha l Lin hp quc l mt minh chng ca h thng a phng.Vi vic GATT c hiu lc t nm 1948, h thng thng mi a phng chnh thcra i v n nay tn ti hn na th k. Mc d c thi gian tn ti di nh vy,nhng trong nhiu nm, GATT vn ch l mt nhm nc hn ch vi mt ch duynht l ct gim thu quan. Vi nhng kt qu tch cc ca Vng Uruguay, GATT mrng phm vi ca mnh hn rt nhiu v trthnh mt t chc chnh thc - WTO.S c mt ca hu ht cc nn kinh t ln cng nh s gia tng s lng thnh vin

lm cho GATT/WTO c mt v tr ni bt trong thng mi ton cu.

Do h thng a phng p dng ng lot vi nhiu nc nn thng qua h thng ny,vic xy dng cc quy tc chung v thng mi s nhanh chng hn. Vi nguyn tcti hu quc, vic t c nhng u i ti h thng ny cng c ngha l t cu i t hn mt trm nc thnh vin khc Mt s nc cng mun s dng h

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Tuy nhin, siu hnh GATT lm ngi ta c cm gic y nh l mt t chc.GATT iu hnh cc vng m phn ko di nhiu nm vi s tham gia ca hng chcquc gia t khp cc chu lc. Do tm vc ln lao ca n cng nh gi tr nhng khi

lng thng mi m n iu tit, GATT c ring mt Ban Th k theo di, gimst vic thc hin Hip nh. din t hnh thc tn ti ny ca GATT, c ngi gi GATT l mt "nh ch".

Minh chng r rng chnh l s ra i ca WTO. Mt trong nhng mc ch ca vicxut hin WTO chnh l nhm th ch ho GATT, bin GATT thnh mt t chc thcs.

Mt iu d thy v tnh cht ca GATT l cc nc tham gia GATT chc gi lcc bn k kt. Trong khi , vi mt t chc chnh thc nh WTO sau ny, cc nctham gia c gi l thnh vin.

6. Sau khi WTO ra i th GATT c cn tn ti hay khng?

GATT vn tn ti, vi t cch l mt trong cc vn bn php l ca WTO. Nhng

GATT khng phi l vn bn php l duy nht, bn cnh cn xut hin nhiu vnbn khc nh Hip nh chung v Thng mi Dch v, Hip nh Nng nghip, Hipnh v quyn shu tr tu lin quan n thng mi, v.v.....

GATT ca thi k WTO cng c khc vi GATT thuban u. phn bit, ngi tagi GATT ban u l GATT 1947, cn GATT ca thi k WTO l GATT 1994 (theothi gian thng qua vn bn ny).

7. Ti sao li gi l Vng Uruguay v l do g lm cho Vng m phn ny ni tingn vy?

Vng m phn th 8 ca GATT khai mc thng 9/1986 ti Punta del Este, Uruguay,v th vng m phn ny c t tn l Vng Uruguay.

Vng Uruguay ni ting v nhiu l do. Trc ht, y l vng m phn di nht v

c s nc tham gia ng nht trong lch s ca GATT. y c l cng l mt trongnhng vng m phn ln nht t trc n nay. Th hai, Vng Uruguay t cnhng kt qu vt bc so vi cc vng m phn trc, c bit l vi vic a cc thng mi dch v v shu tr tu vo phm vi iu chnh ca GATT. Th ba,vng m phn ny dn n s ra i ca WTO - mt t chc chnh thc gimst cc hot ng thng mi a phng Nhng kt qu ca Vng Uruguay tr thnh

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1 Geneva 1947 thu quan 232 Annecy 1949 thu quan 133 Torquay 1951 thu quan 38

4 Geneva 1956 thu quan 265 Dillon 1960 - 1961 thu quan 266 Kennedy 1964 - 1967 thu quan v cc bin php chng ph gi 627 Tokyo 1973 - 1979 thu quan, cc bin php phi thu quan, cc

hip nh khung102

8 Uruguay 1986 - 1994 thu quan, cc bin php phi thu quan, dchv, shu tr tu, gii quyt tranh chp, nng

nghip, hng dt may, v.v...

123

9. WTO l g?

WTO l tn vit tt ting Anh ca Tchc Thng mi Thgii. WTO c chnhthc thnh lp t ngy 1/1/1995 theo Hip nh thnh lp T chc Thng mi Thgii k ti Marrakesh (Ma-rc) ngy 15/4/1994.

10. Chc nng ca WTO?

WTO c 4 chc nng chnh:

H trv gim st vic thc hin cc Hip nh WTO;

Thc y t do ho thng mi v l din n cho cc cuc m phn thngmi;

Gii quyt tranh chp thng mi gia cc nc thnh vin;

R sot chnh sch thng mi ca cc nc thnh vin.

11. Ccu t chc ca WTO?

WTO l mt t chc lin chnh ph. C quan cao nht ca WTO l Hi ngh Btrng bao gm i din ca tt c cc nc thnh vin, hp t nht mt ln trong 2nm. Cc cquan thng trc iu hnh cng vic chung ca WTO. Cc cquan nyl:

i Hi ng: Cquan thng trc cao nht ca WTO, bao gm i din ca ttc cc nc thnh vin. i Hi ng thc hin chc nng ca Hi ngh B

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Di cc Hi ng ni trn l mt lot cc u ban v cquan gip vic khc gim stcc vn chuyn mn v l ni tho lun v cc vn ny sinh khi thc hin cc

Hip nh WTO.

12. Cch ra quyt nh ca WTO nhth no?

Hu ht mi quyt nh ca WTO u c thng qua theo nguyn tc ng thun.Tuy nhin, c mt s trng h p WTO ra quyt nh theo phng thc biu quyt.Trong trng hp ny, mi nc c mt phiu, tr Lin minh chu u c s phiu

bng s thnh vin ca Lin minh.

Vic din gii mt hip nh cn c a s 3/4 nc thnh vin WTO thng qua;

Vic min tr mt ngha v cho mt nc thnh vin cn c c a s 3/4 tiHi ngh B trng;

Quyt nh sa i ni dung cc iu khon hip nh cn phi c tt c hoc2/3 s nc thnh vin ch p nhn, tu theo tnh cht ca cc iu khon y

(nhng sa i chc p dng cho cc nc thnh vin chp nhn); Quyt nh kt n p thnh vin mi cn c Hi ngh B trng hoc i Hi

ng thng qua vi a s 2/3.

13. Th no l ng thun?

ng thun l mt phng thc ra quyt nh m ti thi im thng qua quyt nh

khng c mt kin phn i no c nu ra.

ng thun khc vi phng thc biu quyt. Trong phng thc biu quyt, cc ibiu phi th hin r lp trng ca mnh (bng cch gitay, b phiu, n nt), trong s phiu thun t mt t l nht nh th quyt nh mi c thng qua. Trnghp t c 100% s phiu thun gi l nht tr.

14. Ban Thk WTO l mt cquan nhth no?

Ban Th k WTO (nguyn l Ban Th k GATT trc y) ng ti Geneva, ThuS. a ch chnh thc l:

World Trade Organizationilli d

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15. Cc hot ng chnh ca Ban Thk WTO l g?

Cc hot ng chnh ca Ban Th k WTO l:

H trcc cquan ca WTO (cc Hi ng, U ban, nhm cng tc, nhm mphn) trong vic m phn v thc hin cc hip nh. Mt s phng ca Ban Thk WTO chuyn theo di v nhng hip nh c th.

H trk thut cho cc nc ang pht trin v km pht trin.

Thng k v a ra phn tch v tnh hnh, chnh sch v trin vng thng mith gii.

H trcc qu trnh gii quyt tranh chp v r sot chnh sch thng mi.

Tip xc v h trcc nc thnh vin mi trong qu trnh m phn gia nhp.

Thng tin, tuyn truyn v WTO.

16. WTO l mt t chc quc t. Vy ngn nglm vic ca WTO nhth no?

WTO s dng ba ngn ng chnh thc l ting Anh, ting Php, ting Ty Ban Nha.Mi vn kin quan trng ca t chc ny u c dch ra 3 th ting ny. Ngoi ra,cc ti liu khc hoc ni dung trang web ca WTO u c th c bng nhng thting ni trn.

17. C phi ton b ni dung ca WTO u nm trong GATT?

Khng phi. Ni dung ca WTO khng ch c GATT m cn rt nhiu hip nh, vnbn khc. Ta hy hnh dung th bc ca cc vn kin ny nh sau:

Hip nh thnh lp WTO

o Ph lc 1A: bao gm GATT 1994 v cc hip nh lin quan v thng mihng ho

o Ph lc 1B: GATSo

Ph lc 1C: TRIPSo Ph lc 2: DSUo Ph lc 3: TPRMo Ph lc 4: cc hip nh nhiu bn

Cc tuyn b v quyt nh cp B trng

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Cc bin php t v: ADP, SCM, ASG

Chuyn ngnh: AOA, ATC

u t: TRIMS

Cch phn loi nh trn cng l cs cu trc nn mt s chng ca quyn schny.

19. Th no l hip nh nhiu bn ca WTO?

Khi WTO thnh lp, mi kt qu ca Vng m phn Uruguay tr thnh nhng vnkin chnh thc ca WTO m bt k mt nc thnh vin WTO no cng phi thamgia. Nh vy, tt c cc thnh vin WTO u tham gia vo cc hip nh ca WTO.Quy nh ny c gi l chp thun c gi.

Bn cnh , WTO vn duy tr 4 hip nh nhiu bn c m phn t Vng Tokyo.Vi cc hip nh ny, cc nc thnh vin WTO c th tham gia hay khng tu .Cc hip nh ny l:

Hip nh v bun bn my bay dn dng;

Hip nh v mua sm ca chnh ph;

Hip nh quc t v cc sn phm sa;

Hip nh quc t v tht b.

Cui nm 1997, WTO nht tr chm dt hai hip nh v sn phm sa v tht b va nhng ni dung ca chng vo phm vi iu chnh ca cc Hip nh Nngnghip v Hip nh v cc bin php v sinh dch t.

Ngoi ra, Hip nh v Cng ngh Thng tin (ITA) cng ng cho cc nc thnhvin WTO tu tham gia. V th, cng c th coi y l mt hip nh nhiu bn caWTO.

20. WTO phn loi thnh vin ca mnh nhth no?

Cc thnh vin WTO c phn thnh 4 nhm chnh:

Km pht trin: Cn c theo tiu chun phn loi ca Lin hp quc, hin WTO kh 50 th h i th h

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21. Ngoi l v min trging v khc nhau nhth no?

Ngoi l v min tru l vic cho php mt thnh vin WTO c khng hoc cha

thc hin nhng ngha v nht nh. Khc nhau ch ngoi l c quy nh sntrong cc hip nh, nu tho mn cc iu kin th mi thnh vin WTO u c thc min ngha vy, v d cc iu 14, 20, 21 ca GATT, iu 73 ca Hip nhTRIPS.

Trong khi , mun c hng min tri vi mt ngha v c th, mt thnh vinWTO phi t yu cu ln WTO v phi c cc thnh vin WTO khc, thng quaHi ngh B trng hoc i Hi ng, chp thun.

h thng thng mi a phng : multilateral trade systemVng Uruguay : Uruguay Round

bn k kt : contracting party

thnh vin : memberHip nh chung v Thu quan v Thngmi

: General Agreement on Tariffs and Trade(GATT)

T chc Thng mi Quc t :International Trade Organization (ITO)Ngn hng Ti thit v Pht trin Quc t : International Bank of Reconstruction and

Development (IBRD)Ngn hng Th gii : World Bank (WB)Qu Tin t Quc t :International Monetary Fund (IMF)t do ho thng mi : trade liberalizationT chc Thng mi Th gii : World Trade Organization (WTO)hip nh nhiu bn :plurilateral agreementi Hi ng : General CouncilHi ngh B trng WTO : WTO Ministerial Conferenceng thun : consensusBan Th k WTO : WTO Secretariat

Tng Gim c WTO : WTO Director-Generalchp thun c gi :single undertakingnht tr : unaminity

***

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Quy nh v thu chng ph gi v thui khng (iu 6), xc nh tr gi hiquan (iu 7), xut x (iu 9), hn chnh lng (iu 11, 13), t v (iu 12,19), trcp (iu 16), doanh nghip thng mi nh nc (iu 17);

u i dnh cho cc nc km pht trin (iu 36-38), c a vo ni dungca GATT t nm 1964.

23. Xin cho bit nhng nguyn tc cbn ca GATT?

GATT c 4 nguyn tc cbn:

Chc php bo h sn xut trong nc bng thuquan, khng cho php sdng cc hn chnh lng, tr nhng trng hp c bit;

Thu quan phi gim dn v b rng buc khng tng trli;

p dng i ng ti hu quc;

p dng i ng quc gia.

24. Nhiu ni dung ca GATT li c chi tit ho trong cc hip nh khc. Vynu c mu thun gia cc iu khon ca GATT v mt hip nh khc th xlth no?

Trong trng hp ny, cc iu khon ca hip nh khc sc p dng.

25. Ti sao GATT ch trng tdo ha m vn cho php bo h?

ng vy, GATT ch trng v mt nn thng mi t do ton cu, nhng GATTcng cng nhn rng do trnh pht trin ca cc nc cn khc nhau v mi nccng c nhng mc tiu ring cn theo ui nn GATT cho php cc nc duy tr boh chng li s cnh tranh ca nc ngoi. S bo h ny c php duy tr vi haiiu kin: mc hp l v phi th hin thng qua thu quan.

26. V sao li ch bo h thng qua thu quan?

Cu tr li l m bo tnh minh bch v ddon. Thu quan th hin bng ilng r rng l nhng con s, do ngi ta c th d dng nhn thy mc bo hdnh cho mt mt hng, ngnh hng: thu quan cao tc l mc bo h cao v nhvy hng ha tng t ca nc ngoi kh xm nhp th trng; ngc li, thu quanthp tc l mc bo h thp.

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Ti hu quc c ngha l vic dnh cho mt nc nhng u i thng mi khng kmhn nhng u i dnh cho mt nc th ba.

Tn gi ca quy ch ny lm ngi ta lin tng nc c dnh u i ti hu qucl "nc c u i nht". Thc t khng phi nh vy. Vn c nhng nc chng u i cn cao hn u i ti hu quc. Chng ta ch nn hiu ti hu quc lsi ng thng thng dnh cho hu ht cc nc khng c quan h th nghch hayc bit quan trng i vi nc ch nh.

Ti hu quc l mt nguyn tc cbn ca GATT, th hin tnh khng phn bitixtrong thng mi. Quy nh v ti hu quc c nu ngay ti iu I ca GATT.

29. i ng quc gia l g?

i ng quc gia l vic dnh cho hng ho nc ngoi, sau khi tr xong thu hiquan, nhng u i khng km thun li hn hng ho sn xut trong nc cng loi.

Quy ch ny th hin si x cng bng gia hng ho nhp khu v hng ho ni

a, to iu kin cnh tranh lnh mnh gia cc ngun hng ho ny.

Quy nh vi ng quc gia c nu iu III ca GATT.

30. Ti hu quc khc i ng quc gia th no?

C hai quy ch trn u ging nhau ch l mang tnh khng phn bit i x. Tuynhin, chng khc nhau i tng hng ti.

Ti hu quc hng n cc nh kinh doanh, hng ho ngoi nc, th hin s cngbng dnh cho nhng i tng ngoi bin gii. V d nc A nhp my bm tnc B v nc C. Nu c hai nc B v C u c hng i ng ti hu quc ththu nhp khu nh ln mt hng my bm t c hai nc ny u phi nh nhau,khng c nc no li b cao hn hay c thp hn.

i ng quc gia l s khng phn bit i x khi hng ho nhp khu qua bingii, trong nc nhp khu. l s cng bng gia nh kinh doanh, hng ho nhpkhu vi nh kinh doanh, hng ho trong nc. Nh vy, khi mt hng my bm c nhp vo nc A hp l, np xong cc khon thu ti hi quan th s khng phichu bt k khon thu, ph hay nhng rng buc no khc m mt hng my bm snxut ti nc A khng phi chu

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iu XXIV ca GATT cng nhn cc nc thuc mt tha thun khu vc c th dnhcho nhau nhng u i ln hn so vi u i dnh cho nc thnh vin WTO nmngoi tha thun khu vc . Nh vy, cc nc ASEAN c th dnh cho nhau khng

ch thu sut thp hn m cn c th l tiu chun k thut t ngt ngho hn.

ASEAN khng phi l tha thun khu vc duy nht. n nm 2000, WTO ghi nhnc 184 tho thun khu vc tng t nh ASEAN, trong c 109 tho thun khu vccn hiu lc, v d nh APEC, EU, MERCOSUR, NAFTA, SADC, SAFTA.

Cn lu l ngay trong cc tha thun khu vc th nguyn tc ti hu quc vn phthuy tc dng. Thu sut u i dnh cho mt nc trong tha thun khu vc cn phic p dng ng u cho tt c cc nc thnh vin khc trong tha thun khu vc.

32. Cn GSP c phi l mt ngoi l ca nguyn tc ti hu quc khng?

y cng l mt trng hp ngoi l ca nguyn tc ti hu quc. Nhng khng gingvi cc tha thun khu vc vn mang tnh c i c li, y l nhng tha thun u i

ch mang tnh mt chiu. Trong chng trnh GSP, cc nc pht trin dnh cho mts nc ang pht trin v chm pht trin mc thu quan u i (thm ch bng 0%)m khng i hi cc nc ang pht trin v chm pht trin phi dnh u i tngt.

Ngoi GSP cn c nhng chng trnh khc c cng tnh cht nh Cng c Lom,Sng kin Lng cho Ca-ri-b.

33. Nn hiu "c i c li" ngha l nhth no?

C i c li, hay c lc cn gi l tng h, c ngha l khi nc X nhn c mt ui t nc Y th nc X cng phi dnh cho nc Y mt u i tng ng. iuny th hin tnh bnh ng trong quan h thng mi gia hai nc.

Tuy vy, s cn bng gia c v mt, cho v nhn khng phi lc no cng c tc

ng nh nhau vi mi nc. Cng dnh cho nhau u i v mt mt hng, nhngnc no c th mnh nhiu hn v mt hng tc l thu c li ch ln hn.

34. Th no l lnh th hi quan, lin minh hi quan?

y l nhng khi nim c bn ni ln phm vi p dng ca GATT v mt a l

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Hng ho xut nhp khu tiu ngch (hay cn gi l phng thc bun bn bin mu)khng phi chu cc quy nh ca GATT. iu ny c ngha l hai nc c chung

ng bin c th p dng nhng u i c bit nh b thu quan, gim bt th tchi quan cho cc hng ho bun bn theo phng thc ny m khng s vi phmnguyn tc i ng ti hu quc.

Tuy nhin, hng ho xut nhp khu tiu ngch vn c th biu chnh bi cc hipnh khc ca WTO, v d nh trong cc vn kim dch ng thc vt, chng phgi, t v, v.v

36. Ngh trnh thng trc l g?

Ngh trnh thng trc l t ch cc iu khon trong mt s hip nh, cc iukhon ny quy nh v vic tip tc m phn trong tng lai t do ho hn nacc lnh vc thuc phm vi hip nh, hoc r sot, nng cp mt phn hoc ton bcc hip nh .

iu 20 Hip nh Nng nghip, iu 12 Hip nh SPS, iu 9 Hip nh TRIMS lv d ca nhng iu khon nh vy.

37. Khi ni n tdo ho thng mi ngi ta thng hay nhc n bo h. Vy bohy c ngha l g?

Bo hy c ngha l bo v, h trcho sn xut trong nc thng qua thu quanv cc bin php phi thu quan. Bo h hp l s gip cho nn sn xut trong nc ciu kin vn ln, thch nghi dn vi mi trng cnh tranh quc t. Nhng nu boh trn lan, khng c iu kin, khng c thi hn th sem li hiu qu xu cho nnkinh t v lm suy yu mi trng cnh tranh, dn n doanh nghip li vo bo hca Nh nc m khng chu vn ng trn th trng bng chnh nng lc ca mnh.

38. Thu quan khc vi thu nhth no?

Thu quan cng l mt loi thu, thu trn hng ho qua li ca khu. chnh l thuxut/nhp khu.

Ti Vit Nam, hu ht cc loi thuu do Tng cc Thu (B Ti chnh) thu, nhngthu quan th do Tng cc Hi quan thu. Nh vy, d nhhn, hy hiu thu quanl thu hi quan

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Thu quan l mt cng cc lc v cn thit ca mi Nh nc thc hin cc mctiu sau:

em li ngun thu cho ngn sch: vi nhiu nc ang pht trin, thu thu thng ho xut nhp khu (c bit l nhp khu) ng gp mt t l ln vo sthu thu ni ring v ngn sch ni chung;

Phc v cc mc tiu kinh t (bo h sn xut);

Phc v cc mc tiu phi kinh t: gim bt vic nhp khu cc hng ho m Nhnc khng khuyn khch v c nh hng ti i sng, mi trng, o c xhi, v nh cc mt hng ru bia, thuc l, -t, v.v...

Lm cscho m phn thng mi.

41. "Thu ha" l g?

Thu ha, gi chnh xc l thuquan ha, chnh l s lng ha tc dng bo h cacc bin php phi thu quan. T ny dng ch vic cc nc thnh vin WTO c

php nng thu sut thu quan ln b li vic t b bo h bng cc bin php phi

thu quan.

42. Th no l rng buc thu quan?

Sau mi vng m phn, thu sut m cc nc tha thun vi nhau c ghi vo bndanh mc u i, hay cn gi l danh mc thuquan. Mi nc c mt bn danh mcring. Thu sut ghi trong bn danh mc ny c gi l thusut rng buc, tc l

sau ny nc s khng c php tng thu sut cao hn mc ghi trong danhmc.

Nh vy, nu a vo danh mc thu quan l mt hng b rng buc, nhngmt hng khng a vo danh mc thu quan th c t do tng thu sut.

43. Thu sut trn l g?

Thusut trn mt s ni rng ca thu sut rng buc. Thng thng, sau khi mphn, cc nc phi p dng thu sut t c ti m phn v khng c tngln qu mc ny. Nhng i vi mt mt hng no , nc m phn c tha ramt mc thu cao hn mc thuang p dng gi l thu sut trn. Sau ny, nc c th tng thu quan ln n mc thp hn hoc bng thu sut trn m khng b coil i h h h b b kh h i h

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Vi mt hng B, thu sut c th gi nguyn, tip tc gim hoc tng tr li qu10%, nhng khng qu 15%.

Nh vy, thu sut trn c tc dng nh mt si dy bo him cho qu trnh gim thuquan.

44. Vy l sau khi rng buc thu quan, khng cn cch no tng thu sut qumc rng buc na?

Vn c cch. Nu mt nc thc s mun tng mc bo hi vi mt mt hngno "trt" cam kt rng buc mc thu sut thp, nc cn phi m phnvi cc nc cung cp ch yu mt hng c php tng thu sut cao hn thusut rng buc (hoc cao hn thu sut trn nu mt hng c chnh thu suttrn). Thng thng, nc phi nh i bng cch chu nhng bmt mthng khc.

Cn trong trng hp khn cp, khi lng hng nhp khu tng t bin e donsn xut trong nc th mt nc c th tng thu quan qu mc rng buc, nhng ch

sau mt qu trnh iu tra khch quan v cn c.

45. Ngay sau khi kt thc m phn, cc nc phi gim thu quan xung ngay mcnh tho thun trong vng m phn?

Thc t khng phi nh vy, m vic gim thu quan thng din ra t t qua mt snm cc ngnh sn xut trong nc c th thch nghi dn vi vic gim bo h quathu quan.

Cc mt hng cng nghi p thng c gim thu quan trong thi gian 5 nm vimc gim bng nhau cho mi nm. Nh vy, nu trc khi m phn mt mt hng cthu sut 40%, sau m phn thu sut h xung 15%, cn 25% th mi nm thu suts gim i 3%.

Cc mt hng nng sn thng c gim thu quan trong 6 nm.

46. Danh mc thu quan l g?

l tp hp tt c cc cam kt thu quan v nhng u i khc ca mt nc thnhvin WTO sau cc vng m phn thng mi. Theo iu II ca GATT, danh mcthu quan l nhng cam kt rng buc c tnh php l

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C, hng ho nhp khu vn c th phi chu cc loi thu trong nc khc nh thugi tr gia tng, thu doanh thu, thu tiu thc bit, tu theo chnh sch ca tngnc. Nhng tr gi cc loi thu trong nc hoc cc loi ph nh vo hng ho nhp

khu khng c vt qu tr gi ca cng loi thu, ph nh vo hng ho trongnc. y chnh l mt ni dung ca i ng quc gia.

Ngoi cc loi thu trong nc thng thng nh trn, nu c du hiu ph gi hay trc p th hng ho nh p khu c th phi chu c thu chng ph gi hoc thu ikhng.

48. Thu quan leo thang l g, v c ngha th no trong thng mi?

Thu quan leo thang l vic nh thu quan tng dn trong mt dy sn phm c linquan vi nhau, v d nguyn liu th nh thu 0%, sn phm schnh thu 3%,

bn thnh phm phi chu thu 7% v hng ho ch bin, ng gi thng phmchu thu 10%.

Vic nh thu quan nh trn c nhiu nc p dng hn ch hng ho ch

bin sn, bo v ngnh sn xut trong nc v khuyn khch pht trin cc ngnh lprp, gia cng.

49. GATT c quy nh phi ct gim thu xut khu hay khng?

Khng, GATT khng yu cu cc thnh vin phi ct gim thu xut khu m ch yucu cc thnh vin phi p dng thu xut khu nh nhau i vi cc thnh vin khc(i ng ti hu quc).

Trn thc t, nhiu nc t nguyn gim dn hoc xo b thu xut khu khuynkhch xut khu, tr trng hp i vi nguyn liu th, khong sn qu him.

50. Th no l "bin php phi thu quan", "hng ro phi thu quan"? C sphnbit hay khng gia hai khi nim ny?

Bin php phi thuquan l nhng bin php ngoi thu quan, c lin quan hoc nhhng trc tip n s lun chuyn hng ho gia cc nc.

Hng ro phi thuquan l nhng bin php phi thu quan mang tnh cn tri vithng mi m khng da trn csphp l, khoa hc hoc bnh ng. V d nh vimt s lng n nh sn hn ngch s khng cho hng ho nhp khu/xut khu

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Cm xut nh p khu (Vit Nam cn th hin nh "tm cm", "tm ngng","trc mt cha ...", v.v...)

Giy php xut nhp khu

Quyn kinh doanh xut nhp khu

u mi

Yu cu v tiu chun, cht lng hng ho

Yu cu vng gi, bao b, nhn mc

Kim dch

Phng php xc nh tr gi tnh thu hi quan

Quy nh v xut x hng ho

52. Ti sao WTO li yu cu xa b hn chnh lng?

Hn chnh lng, th hin di cc hnh thc c th nh hn ngch, cm, giyphp, ch tiu, l nhng bin php phi thu quan in hnh gy cn trlung di chuyn

t do ca hng ha gia cc nc. y thng l nhng bin php mang tnh v on,t da trn cn c khoa hc m ch yu nhm bo h sn xut trong nc. WTO coinhng bin php ny lm hn ch r rt tc dng ca t do thng mi, ng thi likhng th tnh ton, don c trc nn yu cu xa b chng. Thay vo , nhucu bo h, nu c, s phi th hin thnh thu quan.

53. C trng hp no hn chnh lng vn c p dng khng?

C. l trong cc ngnh nng nghip v dt may, hn ngch hoc mt s hnh thckhc vn c p dng. Nhng xu hng chung l cc ngnh ny cng s tun thhon ton cc nguyn tc ca GATT.

54. Cc bin php tng tthu quan l g?

y l t ch cc loi ph hoc ph thu p dng i vi hng nhp khu cao qu mccn thit, do lm tng chi ph nhp khu. V d gi l l ph mua tkhai hi quan,nhng mc thu li qu cao so vi gi tr ca vic in n mt tkhai.

Cc bin php ny i hi ngi nhp khu phi np mt khon tin nht nh, nhngy li khng phi l tin tr cho thu nhp khu (thu quan), v th chng c gi l

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lin minh hi quan : customs unionkhng phn bit i x : non-discriminationdanh mc thu quan : tariff schedule

bin php phi thu quan : non-tariff measureshng ro phi thu quan : non-tariff barriers (NTB)hn chnh lng : quantitative restrictions (QR)hn ngch : quotathu sut rng buc : binding ratethu sut trn : ceiling ratethu quan leo thang : tariff escalationmin tr : waiver

tho thun thng mi khu vc : regional trade arrangement (RTA)thu quan ho : tarifficationtng t thu quan : para-tariffsc i c li : reciprocal

***

3 CC HNG RO K THUT I VI THNG MI

55. Tiu chun c vai tr nh th no trong i sng ni chung v thng mi niring?

Tiu chun c ngha rt ln trong cuc sng hin i. Tiu chun gip cho ngitiu dng c th la chn v s dng nhng sn phm thch hp, c cht lng v ccthng s k thut ph hp vi nhu cu ca mnh.

V pha ngi sn xut, tiu chun gip h sn xut vi quy m ln v cc sn phmu tun theo mt thc o nht nh v c th s dng nguyn liu, bn thnh phmc cung cp t nhng ngun hon ton cch xa nhau v mt a l. V d mt chicmy tnh sn xut ti Nht c th bao gm chp vi x l sn xut ti M, mn hnh t

i Loan, b ngun t Mexico, a cng t Trung Quc, v.v...

Trong thng mi, tiu chun lm cho ngi mua v ngi bn c th d dng hiunhau khi m phn v mt mt hng. Tuy nhin, tiu chun cng to ra nhng cnngi nht nh. Do tn ti nhiu loi tiu chun gia cc quc gia, khu vc nn hngha khi nhp khu vo mt nc c th b bt buc phi theo nhng tiu chun ca

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Hi ha cc tiu chun l qu trnh thng nht, chn ra mt tiu chun chung ti u gim bt nhng kh khn, bt tin nh trn v gp phn to thun li cho lu thnghng ha. y cng chnh l tn ch ca T chc Tiu chun ha Quc t (ISO).

57. Cc tha thun cng nhn ln nhau c ngha nhth no?

Hi ha l phng cch tt nht gim bt nhng kh khn do tiu chun gy ra chothng mi. Nhng trn thc t, hi ha tiu chun rt kh thc hin do mi nc umun gi quan im v tiu chun ca mnh. Chnh v th, vn c nhng nc snxut -t c tay li bn tri, v c nhng nc sn xut -t c tay li bn phi.

Vi vic k cc tha thun cng nhn ln nhau (MRA), nc nhp khu s chp nhncc chng ch v tiu chun do cquan c thm quyn ca nc xut khu cp, cho dcch thc, phng php th nghim c p chng ch c th khc nhau. Nh vy,ngi xut khu c th gim bt ph tn lin quan n vic th nghim nc nhpkhu (gi mu, mi chuyn gia th nghim) cng nh gim bt thi gian chi linquan n qu trnh ny.

Cc MRA c thc k gia hai hay nhiu nc khc nhau.

58. Cc tha thun cng nhn ln nhau c nhc im g khng?

C. Nu nh cc tho thun ny khng hng ti vic hi ho, n gin bt cc tiuchun m li to ra cc tiu chun mi th s gy trngi cho bun bn gia cc nctham gia tho thun v cc nc khng tham gia tho thun.

59. Cc thut ng"tiu chun" v "quy nh k thut" sdng trong Hip nhTBT khc nhau ch no?

Theo cch gi ca Hip nh TBT, "tiu chun" ch nhng tiu chun p dng trn cst nguyn, cn "quy nh kthut" l nhng tiu chun m Nh nc bt buc phitun th.

60. Cc tiu chun v quy nh k thut ch p dng i vi sn phm hay cn pdng vi i tng no khc?

Cc iu khon ca Hip nh TBT trc ht p dng vi sn phm l hng ha traoi trong thng mi quc t, v d cc tiu chun v quy nh k thut v cht lng,hm lng kch thc in tr t trng bc x n hi chu nn v v

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nhiu tp cht vo sn phm hoc sn phm chng b ln men, khng th bo qunc lu. y l trng hp phng php ch bin v sn xut c nh hng n ctnh, cht lng ca sn phm.

Nu nc A cm nhp khu giy in t nc B vi l lun rng mc nhim nhmy giy ca nc B vt qu mc quy nh ca nc A th trng hp ny li khngc php. V mc nhim nc B khng nh hng n cht lng giy, vcng khng gy tc hi n mi trng ti nc A.

62. Th no l nh gi sph hp?

nh gi sph hp l vic s dng mt bn trung lp th ba (khng phi ngi bn,v cng khng phi ngi mua) xc nh cc tiu chun hoc quy nh k thut cc p ng hay khng. Bn trung lp th ba thng l mt t chc c chuyn mnv uy tn, v d nh mt doanh nghip, mt phng th nghim hay mt trung tm gimnh.

nh gi s ph hp c thc hin di 4 hnh thc:

Thnghim

Chng nhn

nh gi h thng qun l cht lng

Cng nhn.

i khi, cc nh sn xut cng c php t cng b ph hp tiu chun. y thngl nhng nh sn xut ln, c uy tn v cht lng n nh v c th phi c phpca cquan qun l Nh nc v tiu chun c th t cng b.

63. Stng ng v khc bit gia thnghim v chng nhn l im no?

C hai qu trnh u phi vn dng cc thao tc k thut o c, xc nh cc thngs cn thit lin quan n mt sn phm, dch v hoc quy trnh.

Tuy nhin, trong khi th nghim ch cho ra kt qu th hin nhng n vo lngnht nh m khng c bnh lun g thm th vic chng nhn li lun gn vi mt tiuchun (hoc quy nh k thut) c v kt qu l mt vn bn cho thy sn phm(hoc dch v, quy trnh) p ng c yu cu ca tiu chun .

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chun nh xem c th cp chng nhn ph hp tiu chun cho sn phm haykhng.

64. C phi ni dung Hip nh TBT ca WTO ra nhng tiu chun chung thayth cho tiu chun ca tt c cc nc thnh vin, t gip thun li hathng mi?

Khng. Hip nh vHng ro K thuti vi Thng mi (TBT) khng nhm pt mt b tiu chun chung thay th cho tiu chun ca cc nc thnh vin WTO,m Hip nh ny yu cu cc nc thnh vin:

Khng son tho, thng qua hoc p dng cc quy nh k thut gy ra trngikhng cn thit i vi thng mi;

Tham gia qu trnh hi ha v cng nhn ln nhau cc quy nh k thut;

Dnh i ng ti hu quc v i ng quc gia cho sn phm, th tc nh gi sph hp.

m bo thng tin y cho tt c cc nc thnh vin khc v cc ch tiu, quy

nh k thut, th tc nh gi s ph hp.

65. Mt tiu chun th no th c coi l gy ra trngi khng cn thit cho thngmi?

Nu tiu chun khng da trn nhng tiu chun c quc t tha nhn vkhng c mt l do hp l no khc (v d do c im kh hu, a l hoc k thut).

66. Nu mt nc cn ban hnh quy nh k thut v c l do khng i theochun quc t th nc c c ban hnh khng?

C. Nhng h phi cng b d tho quy nh v dnh thi gian thch hp ccnc thnh vin WTO khc nhn xt, gp . V h phi xem xt, tip thu cc kin khi hon thin d tho quy nh ca mnh.

67. Trng hp mt quy nh k thut da trn chun quc t, nhng li i hi mc cao hn, v do lm hng ho nhp khu kh p ng iu kin hn,th c c php khng?

Trng hp ny vn c thc php, nu nh vic nng cao yu cu ca quy nh k

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Cc cquan chng nhn c mt vai tr rt quan trng trong vic cp giy chng nhnhp chun, v t gin tip tc ng n kh nng tiu th ca hng ho c cpgiy chng nhn. Ti nhiu nc, cc cquan ny li l cc doanh nghip hoc phng

th nghim t nhn. Do , cn phi c mt cquan Nh nc c thm quyn (thngl cquan qun l v tiu chun) ng ra kim tra v cng nhn cc cquan chngnhn ny doanh nghip c th tin tng khi em sn phm n cc cquan xinchng nhn hp chun.

Vic kim tra v cng nhn cc cquan chng nhn c th lin quan n nhiu vic:nh gi trnh ca i ng k thut vin, nh gi v quy trnh v thit b thnghim, chnh xc ca kt qu th nghim, hiu chun, v.v...

70. Cc t chc quc t, khu vc v phi chnh ph trong lnh vc tiu chun chiu nhth no?

T chc quc t l t chc m tt c cc nc u c th tham gia lm thnh vin, vd T chc Tiu chun ho Quc t (ISO).

T chc khu vc l t chc m quy ch thnh vin ch dnh cho mt s nc c phmvi gn cn v mt a l, v d U ban T vn ASEAN v Tiu chun v Cht lng(ACCSQ).

T chc phi chnh ph l t chc khng mang tnh i din cho chnh ph m ch l stp hp t nguyn ca mt s tp th, c nhn. Tuy nhin, t chc phi chnh ph cngc thc chnh ph trao quyn thit lp nhng quy nh k thut nht nh.

***

V SINH DCH T

71. Nhng mt hng no l i tng ca cc bin php v sinh dch t?

i tng ca cc bin php v sinh dch tl cc mt hng nng sn. Cc mt hngcng nghip khng phi l i tng ca cc bin php ny.

72 Cc bin php v sinh dch t l g?

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Lu l trong ting Anh, v sinh dch tc th hin bng hai t:sanitary ch ccbin php lin quan n cc loi ng vt, vphytosanitary ch cc bin php linquan n cc loi thc vt.

73. Mi quan h gia v sinh dch t v thng mi l nhth no?

Khi nhp khu cc sn phm c ngun gc nng sn, t rau, qu, tht, c cho n ccthc phm ch bin sn, nc gii kht, hp, nc no cng u phi quan tm nvic kim dch cc sn phm y nhm:

Bo v sc kho ngi tiu dng: trnh cho ngi tiu dng khi b ngc hoc

n, ung phi cc cht gy bnh. Bo v kinh t nng nghip: trnh cho nn nng nghip khi b thit hi do cc

loi su, bnh xm nhp.

Chnh v vy, mt s nc coi cng tc v sinh dch t c tm quan trng rt ln v tra quy nh kht khe trong lnh vc ny, in hnh l Australia v New Zealand.

Mt khc, t gc ca ngi xut khu, bin php v sinh dch t ca nc nhpkhu c th lm chm tc giao hng, thm ch lm cho sn phm ca h khng ththm nh p th trng nc v khng p ng quy nh cn thit. Vn l ch, quy nh n mc no l "cn thit" li c hiu khc nhau gia cc nc. Khixy ra dch b in Anh, nhiu nc cm nhp khu tht b t Anh, nhng c ncli cm nhp lun c tht b t EU. Nh vy, cn phi hi ho cc quy nh v v sinhdch t gia cc nc cc quy nh ny khng trthnh ro cn i vi thng mi.

cng chnh l mc ch caHip nh vCc bin php V sinh Dch t(Hip nhSPS) ca WTO.

74. Ni dung chnh ca Hip nh SPS l g?

Hip nh SPS quy nh nhng ni dung chnh nh sau:

Cc nc u c quyn p dng cc bin php v sinh dch t, nhng phi da trn

cn c khoa hc. Khng c dng cc bin php v sinh dch t nh mt cng c tr hnh hn

ch thng mi quc t.

Cc nc cn tch cc hi ho cc bin php v sinh dch t bng cch tham giah h l h d bi h

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C th p dng c quy nh k thut ln bin php v sinh dch t cho cng mt snphm nhp khu.

Vic p dng bin php ca Hip nh no cn cn c vo mc ch v tnh cht cabin php. Mc ch ca cc bin php v sinh dch t tng i hp, l nhm bom an ton thc phm v ngn nga s lan truyn dch bnh (cc bin php ngnnga dch bnh thng ch p dng tm thi mt thi gian ngn). Trong khi , ccquy nh k thut l nhng tiu chun p dng lu di v nhiu mc ch khc nhau: anton sn xut, an ton giao thng, an ninh x hi, thun li cho ngi tiu dng, thchng vi iu kin t nhin, vn ho ca nc sti, v.v...

V di vi tht hp nhp khu, mt nc Hi gio c th quy nh trong hp khngc cha ch phm t tht ln - y l mt quy nh k thut ph hp vi tp quntn gio. Nhng nu nc quy nh v hm lng ho cht khi x l tht c phpcn li trong hp th l bin php v sinh dch t nhm bo v sc kho ngi tiudng.

76. Nu xut hin nguy clan truyn dch bnh m cha th xc nh c ngay cn

ckhoa hc th c th p dng cc bin php v sinh dch t phng b haykhng?

c.

77. Vic p dng cc bin php v sinh dch t c phi tun th nguyn tc ti huquc khng?

C v khng.

C trong trng hp l cc bin php m bo an ton thc phm, v d quy nhv d lng thuc tr su cho php ng li trn rau qu, hm lng ph gia thm vothc phm, loi vi khun c php c mt trong qu trnh ln men bia, v.v

Khng trong trng hp l cc bin php nhm ngn chn s lan truyn dch bnh

v dch bnh c th ch xut pht t mt khu vc no trn th gii nn cc binphp v snh dch t c th ch hn ch nhp khu ng, thc vt t khu vc c dchbnh m khng hn chi vi khu vc khc.

78. Lm sao xc nh c mc p dng ca cc bin php v sinh dch t lthch hp hoc cao qu mc cn thit?

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Lch s su, bnh ti nc sn xut/nc xut khu.

iu kin mi trng v sinh thi.

Csvt cht thc hin vic kim dch, cch ly, x l su bnh.

D tnh thit hi v sn xut nu xy ra dch bnh.

Chi ph x l, loi b dch bnh nu nh chng xy ra v khng p dng bin phpv sinh dch t thch hp.

Hiu qu kinh t ca cc phng n khc nhm gim thiu hoc loi tr nguy cso vi vic p dng bin php v sinh dch t.

tiu chun :standardsquy nh k thut : technical regulationsth nghim, o kim : testingnh gi s ph hp : conformity assessmentchng nhn hp chun : certificationcng nhn (cquan chng nhn) : accreditation

tha thun cng nhn ln nhau : mutual recognition arrangement (MRA)hi ho : harmonizationphng php ch bin v sn xut :production and process method (PPM)Hip nh v Hng ro K thut i viThng mi

:Agreement on Technical Barriers to Trade

cc bin php v sinh dch t :sanitary and phytosanitary measures (SPS)Hip nh v cc Bin php V sinh Dch t : Agreement on Sanitary and Phytosanitary

Measures

***

4 TH TC CP PHP NHP KHU

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Hip nh vTh tc Cp php nhp khu (Hip nh ILP) quy nh nhng th tc mchnh ph cc nc thnh vin WTO phi tun th nhm gim ti a nhng cng on

hnh chnh phin phc gy cn trn thng mi.81. Giy php tng l g?

l giy php c cp ngay khi nhn n hoc chm nht l trong vng 10 ngylm vic sau khi nhn n. Giy php ny c cp khng km theo iu kin no ivi doanh nghip v thng l giy php phc v mc ch thng k. V bn cht, yc th coi nh vic doanh nghip ch c ngha v thng bo vi cquan qun l Nh

nc v hp ng nhp khu ca mnh.

82. Giy php khng tng l g?

l giy php c cp vi mt siu kin, tiu ch nht nh m nu khng hi nhng yu t ny th c quan qun l Nh nc c th t chi c p giy php chodoanh nghip.

Hip nh ILP quy nh giy php khng tng phi c cp trong vng 30 ngytheo nguyn tc "n trc - cp trc". Nu cc n xin cp php c x l ngthi (trng hp cng b mt thi hn nht nh ngng ti p nhn n) th giy

php phi c cp trong vng 60 ngy.

83. iu kin, tiu ch m cquan qun l Nh nc c th da vo tchi cpgiy php l g?

V pha Nh nc, c th l hn ngch, ch tiu n nh cho tng khong thigian. Nu l cp ht s lng hn ngch, ch tiu th cquan qun l Nh nc skhng cp giy php na.

V pha doanh nghip, c th l yu cu v quy m (doanh nghip ln hay doanhnghip va v nh), lnh vc kinh doanh, loi hnh (quc doanh, dn doanh, lin

doanh).

84. Yu cu cng khai th tc cp giy php nhp khu l nhth no?

l yu cu c quan qun l Nh nc phi cng b mi thng tin v th tc cp

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Th tc cp php nhp khu l mt vn rt c cc nh xut khu quan tm v nc thnh hng trc tip n kt qu bn hng. Do vy, mi khi mt nc c thayi v th tc ny th nc phi thng bo cho WTO (c th l U ban Cp php

Nhp khu) v nhng thay i , bao gm nhng thng tin sau: Danh sch cc mt hng phi xin php nhp khu.

C quan nhn n xin php ca doanh nghi p v c quan u mi doanhnghip tm hiu thng tin v th tc cp php nhp khu.

Ngy v tn n phm cng b v s thay i th tc.

Ch r giy php nhp khu s mang tnh tng hay khng tng.

Nu r mc ch ca cng vic cp php nhp khu.

Thi gian d kin p dng cp php nhp khu.

86. Cc yu cu khc ca Hip nh ILP l g?

Hip nh ILP cng quy nh mt siu nhm to thun li cho thng mi v bo

v quyn li ca doanh nghi p: biu mu v th tc cng n gin cng tt, khngc t chi cp giy php ch v nhng li nh khng lm thay i cbn ni dungchng t.

87. Vit Nam c giy php tng cha?

Theo xu hng ci cch hnh chnh v to thun li cho kinh doanh, s lng mthng m Nh nc qun l xut - nhp khu bng giy php gim i nhiu, nhngvn cn tn ti. V hu ht s mt hng ny u c cp giy php khng tng, vd xi-mng, knh xy dng, mt vi chng loi st thp.

T cui nm 2001, Vit Nam cng bt u p dng ch giy php tng ivi hng dt may xut khu sang nhng th trng i hi c hn ngch (Lin minhChu u, Th NhK, Canada).

***

QUY CH XUT X

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chng hn. trnh vic cc nc ngoi nhm hay t chc li dng u i ny thcn phi xc nh chc chn l hng ho xut x t nc c hng u i.

hn chnh lng nhp khu t mt s nc nht nh. V d hin nay cc

nc vn c p dng hn ngch vi hng dt may, v bit c mt nc xut khu vo th trng nc khc ht lng hn ngch cho hay cha th phixc nh xut x.

chng li cc hnh vi cnh tranh khng lnh mnh. c th p dng thuchng ph gi, thui khng (chng trcp) th phi xc nh c u l hngho xut x t nc c hnh vi cnh tranh khng lnh mnh.

phc v mc ch thng k s liu.

89. Quy ch xut xl g?

Quy chxut x l tp hp cc quy tc c mt nc p dng xc nh xut xca hng ho xut nhp khu.

90. Ti sao li gi nc xut xca hng ho l nc "c coi l ni" sn xut ra

hng ho?

Nu ton b qu trnh sn xut ra mt loi hng ho (t khu khai thc nguyn liu,gia cng, ch bin thnh phm) u din ra ti mt nc th nc xut x chnh lnc sn xut ra hng ho. Trng hp ny tht d hiu v c gi lxut xthuntu.

Nhng nn kinh t hin i vi cc c trng l phn cng lao ng r rt v dchchuyn u t t nc ny sang nc khc lm cho hng ho ngy nay mang tnhquc t ho. Mt mt hng c th tri qua nhiu cng on ch bin hoc bao gm cukin sn xut ti nhiu nc khc nhau. Nhng vic xc nh xut x ch cho php tachn mt nc coi l ni xut x. Do vy, nc c chn (theo cc quy tc xcnh xut x) khng hon ton l nc sn xut ra ton b mt hng , nn chccoi l ni sn xut ra mt hng m thi.

91. C nhng phng php no xc nh xut x?

Tu trung c hai phng php chnh:

Theo t l phn trm. Nu gi tr gia cng, ch bin ti mt trong cc nc tham

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Do vic son tho cc quy tc mu i hi phi c thi gian (d kin l 3 nm) nnHip nh ROO cng ra nhng nguyn tc cc nc phi tun th trong thi gianqu (tc l thi gian t khi Hip nh c hiu lc cho n khi son tho xong ccquy tc mu) v sau khi kt thc thi k qu .

93. Hip nh ROO c p dng xc nh xut xhng ho c hng u ithng mi hay khng?

Khng. Hip nh ny ch p dng xc nh xut x ca hng ho nhp khu trn cs khng phn bit i x: hng ho nhp chu thu sut ti hu quc, hng ho b

nh thu chng ph gi hoc thui khng, hng ho b p dng cc bin php tv.

Nh vy, hng ho thuc din c hng u i trong cc khun kh nh AFTA,GSP khng bt buc phi tun th Hip nh ROO.

94. Nhng yu cu trong thi k qu l nhth no?

Trong thi gian trc khi cc quy tc mu c son tho xong, cc nc phi mbo:

Cc quy tc xc nh xut x phi r rng, rnh mch.

Quy ch xut x khng c dng lm cng c theo ui cc mc ch thngmi, khng c lm nh hng ti thng mi quc t.

Tun th nguyn tc i ng ti hu quc v i ng quc gia khi xc nh xutx.

Giy chng nhn xut x phi c c p cng sm cng tt, mun nht l 150ngy sau khi nhn c yu cu ca doanh nghip. Giy chng nhn xut x s chiu lc trong 3 nm.

Nu quy ch xut x c thay i th s khng p dng nhng thay i ny chonhng hng ho c xc nh xut x theo quy ch c.

Cc quyt nh hnh chnh lin quan n vic xc nh xut xu c th b ton sa i hoc bi b.

Gi kn cc thng tin mt.

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nh ROO v n nh thi im ph lc c hiu lc cc nc thnh vin WTO pdng.

97. Cc yu cu t ra cho quy ch xut xsau khi hi ho?

Sau khi hi ho, quy ch xut x ca mi nc phi m bo:

c p dng trong tt c cc trng hp cn thit phi xc nh xut x trn cskhng phn bit i x.

Tun th nguyn tc i ng ti hu quc v i ng quc gia khi xc nh xutx.

Mang tnh khch quan, d hiu v d don.

c thc hin mt cch nht qun, thng nht.

Da trn cc tiu chun thun.

Ch cng nhn xut x thun tu hoc xut x ti nc cui cng c s thay icbn tnh cht hng ho.

98. Lm sao xc nh hng ho c sthay i cbn tnh cht sau qu trnhgia cng, ch bin?

y chnh l mt cng tc rt phc tp t ra cho U ban K thut v l ni dungchnh ca vic hi ho quy ch xut x. U ban K thut phi lm vic i vi tngsn phm hoc tng nhm sn phm xc nh trong qu trnh gia cng, ch bin ngiai on no th hng ho c th xp vo mt dng thu khc trong biu thu HS -

l khi hng ho c coi l c s thay i cbn v tnh cht.

99. Phng php xc nh xut xtheo t l phn trm s khng cn p dng na?

Phng php xc nh xut x theo t l phn trm vn c thc p dng nh mtphng php b sung khi khng th xc nh c khi no hng ho c s thay i cbn v tnh cht.

th tc cp php nhp khu : import licensing procedures (ILP)Hip nh v Th tc Cp php Nhp khu :Agreement on Import Licensing Proceduresgiy php tng : automatic licence

i h kh t t ti li

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Xc nh tr gi tnh thuhi quan l mt vn d gy mu thun gia Nh ncv doanh nghip. Cquan hi quan (thay mt Nh nc) lun mun thu c nhiutin thu cho ngn sch. Trong khi , doanh nghip li lun mun phi tr tin thumc thp nht khi phi tng chi ph cho sn phm xut/nhp khu.

Chnh s mu thun ny tr thnh mt chng ngi cho lu thng hng ho quct. V vy, WTO cng nh WCO (Tchc Hi quan Thgii) u coi y l mt vnu tin gii quyt.

101. Mu thun gia cquan hi quan v doanh nghip thng pht sinh cng onno?

Mu thun thng pht sinh khi xc nh tn gi ca hng ho nhp khu (hoc xutkhu) m chuyn mn gi l "p m". Nu coi hng ho nhp khu c tn gi tngng vi dng thu x trong biu thu, thu sut c th cao hn hoc thp hn nhiu sovi khi coi hng ho tng ng vi dng thu y trong biu thu. Dnhin, hi quanthng mun chn dng thu c thu sut cao, trong khi doanh nghip lun chn dngthu c thu sut thp.

Vic xc nh hng ho c tn gi tng ng vi dng thu no i khi l mt cngvic v cng phc tp, phi cn c vo thnh phn, cu to, hm lng, cht lng,cng dng, ... ca hng ho. Trng hp kh khn, phi nhn cquan gim nhmi c th xc nh chnh xc tn gi ca hng ho.

102. C my phng php nh thui vi hng nhp khu?

Tu trung c 2 phng php chnh.

nh thu theo phn trm tr gi hng ha, gi l thu phn trm hay thutheo trgi. V d mt hng tr gi 100$, thu sut l 5% th thu quan phi thu s bng100$ x 5% = 5$.

nh thu theo n vo lng (khi lng, th tch, dung tch), gi l thutuyti. V d, thu sut 1$/lt ru th khi nhp khu 100 lt ru (bt k tr gi), nh

nhp khu s phi tr 1$ x 100 lt = 100$.

Phng php th ba chnh l s kt hp ca hai phng php trn, gi l thugp. Vd vi thu sut 5% + 1$/lt, gi s mi lt ru gi 20$ th s thu quan phi thu s l(20$ x 100 lt x 5%) + (1$ x 100 lt) = 100$ + 100$ = 200$.

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mt n v chung l tr gi, do c th d dng so snh thu sut, s tin thuthu c.

D thng lng ct gim trong m phn thng mi.

104. Vy Hip nh Tr gi Hi quan WTO c phi l yu cu cc nc thnh vin pdng phng php nh thu theo phn trm tr gi hay khng?

Khng phi nh vy, m Hip nh ny ra phng php xc nh tr gi hngha bnh thu.

105. Ti sao li ny sinh vn ny?

Ta bit s thu quan phi tr bng thu sut nhn vi tr gi hng ha, hay ni cchkhc, s thu quan phi tr ph thuc vo s bin thin ca c hai yu t kia. Trongkhi thu sut cng b r rng v t thay i th tr gi hng ha li c th khc nhaudo bin ng gi trn th trng v c bit l do cn c vo u xc nh tr gi.

Nu tr gi hng b tnh cao hn gi tr thc th s thu quan phi np tng ln, tc l

hng ha kh xm nhp th trng hn. Nh vy th ngha ca vic m phn ctgim thu quan s khng cn na. V vy cn phi c quy nh v phng php xcnh tr gi hng ha tnh thu quan. chnh l mc ch ca Hip nh Tr gi

Hi quan (vit tt l ACV) m tn gi y l Hip nh Thc hin iu VII caGATT 1994.

106. Hip nh ACV yu cu xc nh tr gi hng ha tnh thu theo phng phpno?

Ni dung cbn ca ACV l yu cu cquan hi quan xc nh tr gi hng ha bnh thu trn csgi ghi ti hp ng, ha n (gi l tr gi giao dch).

107. Cc chi ph khc nhng gi, bc xp, l ph, ... c b coi l cs tnh thukhng?

Tr gi giao dch khng phi ch bao gm gi ghi trn hp ng m cn c th baogm mt s chi ph khc: tin hoa hng, mi gii, tin ng gi, l ph giy php, cc

ph vn chuyn v bo him (nu cn c theo gi CIF).

ACV khng cho php tnh cc loi chi ph sau vo tr gi giao dch: cc vn ti ni

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Khi hp ng mua bn t ra mt siu kin hn ch vic s dng hng ho

109. Nu thng nhn khng ng vi nhng l do m cquan hi quan a ra bc b tr gi giao dch ca h th sao?

Th thng nhn c quyn gii thch, chng minh v tnh trung thc, chnh xc ca trgi giao dch do mnh khai bo.

Nu cquan hi quan vn cha bng lng vi vic gii thch, chng minh th thngnhn c quyn yu cu cquan hi quan cho bit l do bng vn bn thng nhnc th khiu ni ln cp cao hn hoc n trng ti, thanh tra.

110. iu g xy ra nu hi quan bc b tr gi giao dch do thng nhn khai vthng nhn khng mun gii thch, chng minh? Liu hi quan c sdng bnggi ti thiu tnh thu hay khng?

Trong trng hp nh trn, ACV a ra 5 phng php mang tnh trung lp, khchquan xc nh tr gi giao dch. Cc phng php ny xp theo th tu tin v chkhi no khng th p dng phng php u tin cao hn th mi s dng n phng

php tip theo.

Bng gi ti thiu tnh thu s khng c p dng na.

111. Xin cho bit c th hn v 5 phng php ni trn.

Nm phng php , xp theo th tu tin, l:

1. Xc nh theo tr gi giao dch ca hng ho ging ht.

2. Xc nh theo tr gi giao dch ca hng ho tng t

3. Khu tr: Tr gi giao dch xc nh bng cch ly gi bn ca hng ho ging hthoc tng t trn th trng nc nhp khu tri cc yu t nh thu, chi phvn chuyn, bo him, li.

4. Cng dn: Tr gi giao dch xc nh bng cch cng chi ph sn xut hng hovi mt khon chi ph v li mc ph bin i vi loi hng ho .

5. Suy lun: L s p dng ca bn phng php trn mt cch linh hot, tc l chc lng mc tng i.

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Kim nh trc khi xp hng(gi tt l PSI) l vic kim nh din ra trc khi giaohng xung tu, tc l thc hin ti nc xut khu.

113. Mc ch ca kim nh trc khi xp hng l g?

y thng l yu cu ca ngi mua nhm m bo hng ha mnh nh mua l ngquy cch, phm cht, s lng. Dch v ny thng c s dng bi doanh nghipcc nc ang pht trin, nhng ngi thng khng c iu kin tm hiutng tn v ngun hng v i tc.

Nhng khng ch c doanh nghip, m chnh ph mt s nc ang pht trin cng sdng dch v kim nh trc khi xp hng nhm chng tht thot vn ra nc ngoi,chng tht thu thu quan hoc ngn nga nhp khu vo nc mnh nhng sn phmc hi.

114. Ti sao li c th dng dch v PSI chng tht thot vn hoc tht thu thuquan?

Ti nhng nc c ch hn ch nh p khu hoc kim sot ngoi hi cht ch,thng nhn thng c xu hng khai gi trn ha n cao hn gi tht. H li dngdanh ngha nh p khu hng ha, nhng k thc l chuyn tin (c bit l ngoi tmnh) ra nc ngoi dng cho mc ch khc. Vi doanh nghip lin doanh hocchi nhnh cng ty nc ngoi th cng l mt cch chuyn tin li v nc. Do, chnh ph nc nhp khu s dng dch v PSI kim tra gi ti nc xut khunhm loi tr vic thng ng khai gi hng ha trn ha n cao hn gi tht.

Trong mt trng hp khc, ngi mua c th yu cu ngi bn ghi gi trn hpng, ha n thp hn gi tht cn c vo hi quan s thu thu nhp khu cah t hn. Hoc ngi mua yu cu ngi bn m t sai tn hng ha chuyn sangmt dng thu c thu sut thp hn. Nhng iu ny lm nh hng ti thu ngn schca nc nhp khu, do chnh ph nc nhp khu s dng dch v PSI m bogi khng b khai thp xung v hng ha khng b p sai m thu.

115. Csno WTO a vn kim nh trc khi xp hng vo phm vi iuchnh ca mnh?

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116. Phm vi p dng ca Hip nh PSI nhth no?

Hip nh PSI ch p dng cho hot ng kim nh trc khi xp hng do chnh phnc nhp khu thu hoc bt buc phi thc hin.

Nh vy, Hip nh ny khng p dng trong trng h p kim nh trc khi xphng do doanh nghip nhp khu yu cu.

117. Ni dung Hip nh PSI cp n vn g?

Hip nh PSI ra cc quy tc cho nc xut khu v nc nhp khu c s dng

dch v PSI m bo hot ng ny khng gy trngi n thng mi.

118. C th kim nh ngay nc sn xut ra hng ha thay v kim nh ncxut khu khng?

C th, ch khi no vic kim nh khng th tin hnh nc xut khu v l do xcng.

119. Tiu chun kim nh v mt cht lng l tiu chun no?

Chnh l tiu chun do ngi bn v ngi mua tha thun p dng. Nu khng ciu khon v tiu chun ny th s p dng tiu chun quc t.

120. C l kim nh gi l vn phc tp nht. Hip nh PSI quy nh v vn ny nhth no?

Hip nh PSI cho php n v kim nh so snh gi trn hp ng vi gi ca hngha ging ht hoc tng tc cho bn t nc xut khu sang nc nhp khuhoc sang mt nc khc.

Nu vic so snh cho thy c s khc bit v gi, Hip nh cho php tnh n nhngyu t ngoi gi mt cch h p l. V d gi bn ca cng mt hng vo nhiu th

trng l khc nhau, tu theo nhu cu v mc sng ti mi th trng: gi bn ca mti giy th thao Nike sang chu u c th chnh lch kh nhiu vi gi bn cng loigiy sang chu .

Nu so snh vi gi ti mt nc th ba th n v kim nh cng phi tnh n nhngyu t tc ng n gi mua ca ngi nhp khu nhng nc khc nhau

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122. Cc quy nh khc ca Hip nh PSI l g?

Hip nh PSI cng quy nh p dng i ng ti hu quc v i ng quc gia tronghot ng kim nh trc khi xp hng. Cc lut l ca nc yu cu kim nh cngnh th tc, tiu ch kim nh phi c cng b r rng. ng thi, thng tin linquan n qu trnh kim nh cng phi c gi kn m bo quyn li ca ngixut khu v ngi nhp khu.

Qu trnh kim nh cn phi trnh mi s chm tr, tr hon khng cn thit.

123. Hi quan c th sdng gi do n v kim nh a ra lm cn cxc nhtr gi tnh thu khng?

Trong khi Hip nh PSI cho php n v kim nh s dng gi xut khu sang ccnc th ba so snh th Hip nh ACV li khng cho php hi quan tham kho gixut khu sang th trng khc xc nh gi tr tnh thu. Do vy, hi quan kh cth s dng kt qu ca n v kim nh v khng th r kt qu ny c lin quan ngi xut khu sang cc nc th ba hay khng.

Nhng v mt trong nhng l do chnh ph nc nhp khu s dng hoc yu cu sdng dch v PSI l h trhi quan pht hin gian ln thng mi thng qua vickhai gi qu cao hoc qu th p nn hi quan c php dng kt qu kim nh tham kho hoc tnh ton th. Hi quan khng c xc nh tr gi tnh thu ch datrn kt qu kim nh.

124. i vi nhng hp ng c tr gi nh th c bt buc phi kim nh trc khixp hng khng?

Thng thng l khng. Nhng tr gi n mc no c coi l nh th do tng ncquy nh.

125. Ti sao hu ht cc hip nh ca WTO u c mt u ban gim st thi hnh mHip nh PSI li ch c mt nhm cng tc?

Vic chnh ph cc nc nhp khu phi da vo dch v PSI gip hi quan u

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hng ho ging ht : identical goodshng ho tng t :similar goodsHip nh Tr gi Hi quan :Agreement on Customs Valuationkim nh trc khi x p hng :pre-shipment inspection (PSI)thu gp : compound dutythu theo tr gi : ad valorem dutythu tuyt i :specific dutyT chc Hi quan Th gii : World Customs Organization (WCO)tr gi giao dch : transaction valuexc nh tr gi hi quan : customs valuation

***

10. TRCP V PH GI

126. C phi Hip nh v trcp v cc Bin php i khng l hip nh duy nhttrong WTO cp n trcp?

Khng phi.Hip nh vTrcp v cc Bin php i khng(Hip nh SCM) chp dng i vi tr cp cng nghip. Cn tr c p nng nghip thuc phm vi iuchnh ca Hip nh Nng nghip.

Quy nh khi qut vtrcpc nu ti iu XVI ca Hip nh GATT 1994.

127. Th no c coi l trcp?

Tr cp l vic chnh ph dnh cho doanh nghi p nhng li ch m trong iu kinthng thng doanh nghip khng th c. Nhng li ch c th pht sinh t vicchnh ph trc tip cung cp tin (cho khng, cho vay vi iu kin u i, cp thmvn), chnh ph bo lnh tr cc khon vay, chnh ph hon cc khon thu phi thu,chnh ph cung cp hoc mua hng ha, dch v vi gi c thun li cho doanh nghip,v.v...

128. Ph gi v trcp khc nhau nhth no?

Ph gi l hnh ng ca bn thn doanh nghip. Vic bn sn phm hng ho digi thnh ch c th thc hin da trn tim lc ti chnh ca chnh doanh nghip .Nu khng h s b ph sn

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130. WTO phn loi trcp nhth no?

Theo Hip nh SCM, trcp c phn lm 3 loi:

Trcp b cm sdng(trcp )

Trcp c php sdng, nhng c thb kin (trcp vng)

Trcp c php tdo sdng(trcp xanh)

131. Ti sao li gi l trcp , vng, xanh?

y l mt cch hnh tng ha cho d nh. Nu lin h vi cc mu ca n tn hiugiao thng (n - cm i, n vng - chun bi hoc chun b dng, n xanh -c i) th bn s d nhloi trcp no l loi b cm v loi trcp no c phps dng)

132. Trcp loi no b coi l trcp ?

Cc hnh thc trcp xut khu, trcp s dng hng trong nc thay cho hngnhp khu u b xp vo trcp , tc l b cm s dng.

Ngoi vic chnh ph trc tip cp tin cho doanh nghip gip xut khu, nhnghot ng sau cng thuc phm vi trcp xut khu:

Cung cp nguyn liu c hng trcp sn xut hng xut khu;

Min thu trc thu (v d thu li tc c c do xut khu); Hon thu nhp khu i vi nguyn liu sn xut ra hng xut khu qu mc

s dng sn xut hng xut khu;

Hon thu qu mc ng c khu tri vi hng xut khu;

Cho vay tn dng xut khu vi li sut thp hn chi ph.

133. Vic min thu gin thu i vi hng xut khu c b coi l hnh ng trcpcho xut khu hay khng?

Vic min hoc hon tr cc loi thu gin thu (thu doanh thu, thu tiu thc bit,thu gi tr gia tng, thu ti nguyn, thu mn bi, ) i vi hng xut khu khng

135 T b h l i t h th ?

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135. Trcp vng bao gm nhng loi trcp nhth no?

Trcp vng l nhng trcp mang tnh c trng, khng ph bin. i tng nhnnhng trcp ny ch gii hn trong mt hoc mt s doanh nghip, mt hoc mt sngnh sn xut hoc mt khu vc a l nht nh.

136. Ti sao trcp vng c php sdng m li c th b kin?

Trcp vng c php s dng, nu nh chng ch dng mc khng gy tc ngtiu cc n quyn li ca cc nc khc.

Nu gy tc ng tiu cc n quyn li ca cc nc khc th nc s dng trcpvng c th b cc nc lin quan p dng cc bin php khc phc nhnh thu bsung i vi s hng nhp khu c trcp (gi l thui khng) hoc kin ra Cquan Gii quyt Tranh chp ca WTO.

137. Nn hiu nhth no l "tc ng tiu cc"?

Tc ng tiu cc c coi l xut hin khi:

Hng nhp khu c trcp gy tn hi cho sn xut trong nc ca nc nhpkhu: sn lng hng sn xut trong nc b gim ng k, s ngi tht nghiptrong ngnh ny tng.

Lm mt gi tr cc u i thu quan t c. Trong m phn thng mi,nc xut khu v nc nhp khu t s cn bng nht nh v thu quan, naydo hng ha c trcp trn vo nn s cn bng khng cn na.

C kh nng nh hng nghim trng ti quyn li ca cc nc khc: khi tngtr gi trcp vt qu 5% gi hng; b l; xa n, v.v...

138. Cn trcp loi no c xp vo trcp xanh?

l nhng tr c p mang tnh ph c p, khng phn bit gia cc ngnh hay ccdoanh nghip, v da trn nhng tiu ch kinh t khch quan.

Nhng dng trcp sau d khng mang tnh ph cp, nhng cng c coi l trcpxanh: tr cp cho cng tc nghin cu ca doanh nghip tr cp h tr p ng cc

Nu xt thy thch hp th mt nc c th chm dt nh thu i khng thu chng

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Nu xt thy thch hp th mt nc c th chm dt nh thui khng, thu chngph gi sau khi t mnh r sot hoc r sot theo kin ca cc bn lin quan.

140. Nc nhp khu c c tdo p dng thui khng khi c du hiu hngnhp khu c trcp hay khng?

Khng. M khi thy c du hiu trcp, nc nhp khu phi tin hnh iu tra theoquy trnh nu trong Hip nh SCM, v khi cquan iu tra a ra kt lun khoa hc,khch quan v s tn ti ca trcp th nc nhp khu mi c p dng thuikhng.

141. Cquan iu tra c phi l mt t chc quc t?

Khng. l mt cquan ca nc nhp khu do chnh ph nc ny lp ra hoc chnh.

142. Thu sut thui khng l bao nhiu?

Khng c thu sut cnh cho thui khng m thu sut ny tu thuc vo mc tn hi i vi sn xut trong nc ca nc nhp khu.

143. Th no l iu khon ti thiu?

iu khon ti thiu quy nh nu gi tr trcp nh hn 1% gi tr hng ha c trcp hoc lng hng ha c trcp khng ng k th chm dt iu tra hoc bcn khiu ni.

144. Trong trng hp nh thu chng ph gi th c cn tin hnh iu tra haykhng?

C. Cng tng t nh khi p dng thui khng, c th p dng thu chng phgi th trc ht phi c n khiu ni v tnh trng hng nhp khu ph gi, trn cs chnh ph nc nhp khu mi c tin hnh iu tra.

Kt quiu tra phi cho thy r:

S lng nhp khu mt hng b coi l ph gi (hoc c trcp) tng ln ng k,xt v tr tuyt i hoc tng i.

Tng tng i l lng tng ca hng nhp khu c so snh tng quan vi mt yu

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Tng tng i l lng tng ca hng nhp khu c so snh tng quan vi mt yut khc nh sn lng trong nc nhp khu, sc mua, v.v... Gi s nm trc trongnc sn xut c 2000.000 tn xi-mng, nhp khu 250.000 tn. Nm nay, trongnc sn xut c 220.000 tn, tc l tng 10% so vi nm trc, nhng nhp khu320.000 tn, tng 28% so vi lng nhp khu nm trc. Nh vy mc tng tngi l 28% - 10% = 18%.

Cng c trng hp lng tuyt i gim m lng tng i vn tng. Tip v dtrn, gi s nm nay nhp khu 240.000 tn, gim 10.000 tn hay 4%, trong khi snxut trong nc cht 170.000 tn, tc l gim 30.000 tn hay 15%. Nh vy nhpkhu vn tng tng i 15% - 4% = 11%.

146. Ai c thng ra khiu ni v tnh trng hng nhp khu ph gi hoc c trcp?

B qun l ngnh hng, hip hi ngnh hng hoc i din mt nhm cc nh sn xutc sn lng ng k ca mt hng .

Khi doanh nghip ng ra khiu ni th phi tp hp c hn 50% sn v sn xuttrong ngnh ng h v sn lng ca cc n v ny phi chim t nht 25% sn lngton ngnh.

147. Trc v trong khi tin hnh iu tra th chnh ph nc nhp khu c cng brng ri v vic iu tra hay khng?

Trc khi nhn sn khiu ni c th quyt nh tin hnh iu tra th chnh

ph nc nhp khu khng c cng b v vic s tin hnh iu tra trnh xotrn trn th trng. Nhng nc nhp khu cn thng bo cho nc xut khu v vicnhn c khiu ni.

Sau khi quyt nh tin hnh iu tra, chnh ph nc nhp khu phi cng b vvic iu tra v cho nc xut khu bit chi tit v cc n khiu ni.

148. Th no l chng ph gi nhn danh nc thba?

l trng hp nc nh p khu khng c du hiu v bn ph gi t nc xutkhu, nhng nhn c yu cu t mt nc th ba ngh c hnh ng chng phgi i vi hng ho ca nc xut khu. Ni n gin, l vic nc th ba nhtra h

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149. Tv trong thng mi ngha l g?

Trong thng mi, tv c ngha l mt nc c th hn ch nhp khu trong nhngtrng hp khn cp, khi lng hng nhp khu tng t bin do vic gim thu quanv e do hoc gy ra tn hi nghim trngcho sn xut trong nc.

Vn t vc nu ti iu XIX ca GATT 1994 v chi tit ho trongHip nhTv.

150. C th p dng bin php tv ngay khi nhn thy lng hng nhp khu tng

ln c khng?

Khng. Bin php t v ch c th p dng sau khi tin hnh cc bc sau:

C khiu ni v vic tng nhp khu gy ra tn hi nghim trng cho sn xuttrong nc.

Trn cskhiu ni, mt cquan do Chnh ph chnh s tin hnh iu tra.

Kt quiu tra phi cho thy mi lin h nhn - qu gia tng nhp khu vi stn hi nghim trng gy ra cho ngnh sn xut tng ng trong nc.

151. Nu ngnh sn xut trong nc b tn hi khng gn vi vic tng nhp khu (vd do sc mua gim); hoc nu vic tng nhp khu khng phi v l do gimthu quan (m do hng nhp khu p dng cng ngh sn xut mi nn gi thnhgim i) th c c p dng cc bin php tv hay khng?

Khng. V nhng trng hp trn khng gn vi vic thc hin nhng ngha v caGATT nn khng c p dng nhng iu khon ca Hip nh T v.

152. Cc bin php tv l nhng bin php no?

C 2 loi bin php t v:

Tng thu quan

Cc bin php hn chnh lng (hn ngch, giy php)

153. Bin php tv tm thi khc vi bin php tv chnh thc im no?

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154. Bin php tv tm thi c p dng trc khi iu tra, v d nu sau ny kt

quiu tra cho thy tnh hnh cha thc snghim trng n mc phi p dngbin php t v tm thi th khon chnh lch pht sinh do tng thu quan sc xl th no?

Nu kt quiu tra cho thy vic p dng bin php t v tm thi l khng cn thit,hoc mc tng thu quan cao qu mc cn thit th khon thu quan chnh lch thusc hon tr cho doanh nghip.

155. Nu bin php tv chnh thc c p dng v trc c p dng bin php

tv tm thi th thi hn ca bin php tv chnh thc c tnh tkhi no?

Trong trng hp ny, thi hn p dng bin php t v chnh thc sc tnh tngy p dng bin php t v tm thi.

156. Khi ht thi hn p dng bin php t v chnh thc th c th gia hn ckhng?

c. Nhng km theo mt siu kin:

Phi c yu cu ca ngnh sn xut trong nc.

Ngnh sn xut trong nc phi chng minh thc hin vic iu chnh tngcng nng lc cnh tranh, nhng vn b tn hi do nhp khu gia tng.

Khng p dng mc t v cao hn mc ca bin php t v chnh thc.

Thi gian gia hn ti a khng qu 4 nm (i vi cc nc ang pht trin ththi gian gia hn ti a khng qu 6 nm).

157. Sau khi ht thi gian gia hn th li c th tin hnh iu tra p dng tip binphp tv hay khng?

Vic p dng bin php t v i vi cng mt loi hng ho c th nh hng

nghim trng n quyn li ca ngi xut khu, v vy Hip nh T v quy nh chc th ti p dng bin php t v sau mt khong thi gian bng vi thi gian binphp t v c p dng trc kia, v thi gian sau khi chm dt bin php t vln trc phi c t nht 2 nm.

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***

7 HNG DT MAY V HNG NNG SN

163. Ti sao hng nng sn li chim mt v trc bit quan trng trong thng miquc t?

Nng nghip l mt lnh vc nhy cm trong ccu kinh t ca mi nc. V mt sl do:

y l lnh vc s dng nhiu lao ng, c bit l cc nc ang pht trin.y l lc lng ng k tc ng n sn nh chnh tr - x hi ca tng qucgia.

Lnh vc sn xut ny chu nhiu tc ng t thin nhin, nh hng n nngsut, sn lng.

Cc nc u c gng m bo t tc lng thc khng phi ph thuc vo

cc nc khc v an ninh lng thc. Cc nc mun thng qua nng nghip bo v "nhng gi tr khng m

c", v d nh bo v mi trng, bo tn cng ng v cnh quan nng thn,v.v...

Do vy, hu ht cc nc u c khuynh hng bo h nn sn xut nng nghip canc mnh bng cch dng hng ro thu quan tht cao, ra nhng tiu chun kht

khe, ng thi tng cng trcp cho nng dn trong nc. V l, nng sn thngl loi hng ha gp nhiu trngi nht trong thng mi quc t v l ch canhng cuc tranh ci quyt lit ti cc din n thng mi.

164. Cc mt hng no c coi l hng nng sn?

Cc mt hng t Chng 1 n Chng 24 ca Biu thu HS v mt vi mt hng

khc c coi l nng sn v chu tc ng bi cc quy nh ca Hip nh Nngnghip.

Cc mt hng nng sn cng tm thi c chia thnh hai nhm: nng sn nhit i(ch yu t cc nc ang pht trin, v d: ch, c ph, ca cao, bng, chui, xoi) v

Mc d c cch hnh vn kh phc tp, nhng nhn chung Hip nh Nng nghip

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cp n hai vn chnh:

Mca th trng nng nghip: thu quan ho cc bin php phi thu quan, ct

gim v rng buc thu quan i vi cc mt hng nng sn; Quy nh v cc khon trcp xut khu v trcp trong nci vi nng sn.

167. Mca th trng trong nng nghip th hin nhth no?

Mca th trng trong nng nghip th hin cc im:

Bi b cc bin php phi thu quan ang p dng i vi sn phm nng nghipnhp khu.

Cc nc c php thu ha khi bi b cc bin php phi thu quan, nhng phirng buc mc thu sau khi thu ha.

Tip , cc nc cng phi ct gim dn mc thu quan sau khi thu ha. Yucu t ra l cc nc pht trin phi ct gim t nht 36% mc thu trong vng 6nm, cc nc ang pht trin phi ct gim t nht 24% mc thu trong vng 10

nm. Gim trcp xut khu v h trtrong nc.

168. Mc cam kt hin ti v mca th trng l g?

Mt s nc trc y dnh u i cho vic nh p khu mt s lng nht nhnng sn nhit i bng cch cho hng thu quan thp hoc thm ch bng 0%. Sau

khi thu quan ho, thu sut ca cc mt hng ny tng ln ng k. m boquyn li ca nhng nc xut khu cc mt hng nng sn c hng u itrc y, nc nhp khu vi mc thu sut trong hn ngch rt thp, cn thu sutngoi hn ngch bng thu sut sau khi thu quan ho. Mc hn ngch thu quanny cn c trn s lng hng nng sn nhp khu c hng u i v gi l mccam kt hin ti v mca th trng.

169. Cn mc cam kt ti thiu v mca th trng l th no?

Mt s sn phm nh sa, tht, rau qu trc y tng c bo h bng nhngbin php ngt ngho n mc sn phm ca nc ngoi gn nh khng th nhp khuvo nhng nc c s bo h cao nh vy. Hip nh Nng nghi p yu cu nhng hi th t h h kh b h d h h h

h i h i i h b h h i i

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Cc nc ang pht trin phi ct gim thu quan trung bnh 24% trong thi gian 10nm (tc l n 1/1/2005). Thu sut i vi mi sn phm phi gim t nht 10%.

Cc nc km pht trin khng c ngha v phi gim thu quan i vi hng nngsn.

171. Vic rng buc thu quan i vi hng nng sn c g khc vi hng cngnghip?

Nhn chung, vic rng buc thu quan i vi hng nng sn cng ging nh vi hng

cng nghip. C mt iu l thu quan ca tt c cc mt hng nng sn u phi rngbuc, trong khi khng phi mi mt hng cng nghip u phi lm nh vy.

Trong bi cnh nng sn vn l loi mt hng nhy cm v lun c bo h cao thvic rng buc thu quan tt c cc mt hng nng sn c mt ngha ln i vi tdo ha thng mi trong ngnh nng nghip.

172. Trcp xut khu i vi hng cng nghip b cm theo quy nh ca Hip

nh Trcp v cc Bin php i khng. Vy cn trcp xut khu cho hngnng sn th sao?

Ti mt s nc, do chi ph sn xut cho cc mt hng nng sn cao m nhu cu tiudng trong nc li p ng nn cc mt hng ny phi tm cch tiu th thtrng bn ngoi, v chng ch c th xut khu c khi c trcp ca chnh ph.EU, Hoa K, Australia, Ba Lan, Mexico, Phn Lan, Thuin, Canada tng l nhng

nc s dng trcp xut khu cho hng nng sn.

Hip nh Nng nghip khng yu cu cc nc xa b ngay trcp xut khu chohng nng sn, nhng buc cc nc phi gim mc trcp c v mt tr gi cngnh s lng mt hng c trcp. Cc nc pht trin phi cam kt gim t nht l36% (ring New Zealand b hon ton trcp xut khu), cc nc ang pht trin

phi cam kt gim t nht l 24%.

173. Trcp trong nc lin quan n hng nng sn c phi cam kt gim nhtrcp xut khu hay khng?

V hnh thc, trcp trong nc c nhiu loi hnh a dng hn trcp xut khu.Quy nh chung ca Hip nh Nng nghip l nhng loi tr cp tc ng ti thng

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ang pht trin u c giai on coi dt may l mt ngnh cng nghip ch cht camnh

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mnh.

Nhng c mt iu bt cng l trong khi cc nc pht trin ku gi t do ha thng

mi bng cch db ro cn i vi hu ht cc sn phm th chnh h li dng lnhng ro kht khe hn ch nhp khu hng dt may. Vi ci gi lHip nha si(MFA), h buc cc nc ang pht trin mun xut khu hng dt may vo nc h

phi chp nhn hn ch xut khu i vi mt s loi hng dt may nht nh (thngc gi tt l "cat") m thc cht chnh l vic hn nh hn ngch cho nc xutkhu.

Trc su tranh ngy cng mnh m ca cc nc ang pht trin, Vng m phnUruguay m ra mt hip nh ring x l vn ny, nhm a hng dt mayvo khun khiu chnh trong nhng nguyn tc chung ca GATT. chnh lHipnh Dt may (Hip nh ATC). Hip nh ny chnh thc c hiu lc cng vi sthnh lp ca WTO (1/1/1995). V th, c th coi y l mt thng li ca cc ncang pht trin ti Vng Uruguay.

178. Ni dung chnh ca Hip nh ATC l g?

Vic bun bn hng dt may trc Vng Uruguay khng nm trong khun khiuchnh ca GATT do phi chu nhiu hn ch khi nhp khu vo nc tiu th. Hipnh ATC xo b nhng hn ch ny, a hng dt may trli phm vi iu chnh caGATT ging nh cc mt hng thng thng khc.

179. Ngay sau khi Hip nh ATC c hiu lc, s khng cn hn ngch i vi hng

dt may na?

Cha phi nh vy. Hip nh ATC khng xo b nhng hn chi vi hng dt mayngay lp tc, m trong mt thi gian chuyn tip l 10 nm tnh t ngy WTO bt uhot ng (1/1/1995). Nh vy, phi n ngy 1/1/2005, cc hn chi vi hng dtmay (ch yu di dng hn ngch) mi c xo b hon ton.

180. Cc iu khon hin thi v tv ca WTO c p dng i vi hng dt may haykhng? V sao?

Khng. V ch hn ngch ang tn ti cng rt kht khe, t c kh nng lm tngt bin lng nhp khu vo nc tiu th.

c ngi mua v k kt hp ng th trc ht phi c phn hn ngch xut khu"cat" hng v ch c xut khu s lng tng ng vi hn ngch giao

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cat hng v chc xut khu s lng tng ng vi hn ngch giao.

n nm 2005, nu Vit Nam vn cha l thnh vin WTO th ng nhin cc nc

thnh vin WTO khng phi thc hin cc ngha v ca Hip nh ATC i vi VitNam. Tc l xut khu hng dt may ca Vit Nam sang mt s th trng ln vnphi chu ch hn ngch nh hin nay.

182. Vic xo b cc hn chi vi hng dt may trong 10 nm chuyn tip cthc hin nhth no?

Thi gian 10 nm chuyn tip c chia lm 4 giai on. Trong mi giai on, lnghng dt may ca mt nc c gii phng khi cc hn ch nh p khu phi tc mt tr s phn trm ti thiu so vi lng nhp khu hng dt may ca nc nm 1990.

Tr s phn trm trong tng giai on nh sau:

16% ti thi im Hip nh c hiu lc (1/1/1995)

17% na sau ba nm tip theo (1/1/1998)

18% na sau bn nm tip theo (1/1/2002)

49% cn li vo thi im Hip nh ht hiu lc (1/1/2005)

Ngoi tr s phn trm ni trn, Hip nh cn quy nh trong mi giai on trn phic sn phm ca 4 loi mt hng: si, vi, thnh phm dt v qun o.

183. Nu ch quy nh v phn trm s mt hng m khng quy nh theo t trng hnngch th rt c th trong nhng giai on u, cc nc nhp khu ch dbhn chi vi nhng mt hng c s lng hn ngch tng i cao?

ng vy. l thc t m cc nc nhp khu nhiu hng dt may nh Hoa K, EU,Canada ang vn dng.

184. Vy nhng mt hng a vo tdo ho giai on sau vn phi chu s lnghn ngch thp cho n khi kt thc thi k chuyn tip?

i vi nhng mt hng cha c loi b ngay hn ngch (tc l nhng mt hng

nh trong hip nh song phng k gia hai nc). Mc gia tng hn ngch k tkhi Hip nh ATC c hiu lc nh sau:

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khi Hip nh ATC c hiu lc nh sau:

Ba nm u tin: (5% x 1,16) x 3 = 5,8% x 3 = 17,4%

Bn nm ti p theo: (5,8% x 1,25) x 4 = 7,25% x 4 = 29%

Bn nm cui cng: (7,25% x 1,27) x 3 = 9,2% x3 = 27,6%

Vy n nm 2004 mc tng hn ngch so vi nm 1995 l 74%, tng ng vi1740 tn hng dt may.

185. Vic xc nh xut xca hng dt may nhth no?

Do p dng ch hn ngch nn vic xc nhn nh xut x ca hng dt may l cnthit xem sn phm xut khu c thch hp nhn hn ngch hay khng. Xut x cahng dt may thng c xc nh cn c vo s chuyn i ng k bn cht cahng ho, v d nh si c dt thnh vi, hoc khi vi c ct may thnh qun o.

Nu nc A nhp khu vi ca nc B v may thnh qun o th qun o ccoi l xut x t nc A.

Mt s sn phm nguyn liu c xc nh xut x theo nc sn xut ch khngphi nc ch bin.

186. Trong thi gian vn cn p dng hn ngch, nc nhp khu hng dt may vnc th s dng nhng bin php lm tng hn ch nh thu i khng, thuchng ph gi hay khng?

Khng c quy nh no ngn cn nc nhp khu s dng thui khng, thu chngph gi ngoi bin php hn ngch. Thc t c hng chc nc s dng cc binphp ny. Tuy nhin do ch hn ngch i vi hng dt may mang tnh hn chthm nhp th trng rt ln nn nu nh p dng nhng bin php lm tng thu thcquan iu tra ca cc nc nhp khu cn phi xem xt thn trng hn trc khiquyt nh p dng cc loi thu b sung.

Hip nh Dt may :Agreement on Textile and Clothing (ATC)Hip nh a si : Multi-Fiber Arrangement (MFA)Hip nh Nng nghip :Agreement on Agriculturetng lng h trtrong nc : aggregate measure support (AMS)hn ngch thu quan : tariff quota

Mua sm chnh ph hay cn gi l mua sm cng, l nhng khon chi tiu ca cc c

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Mua sm chnh ph hay cn gi l mua sm cng, l nhng khon chi tiu ca cc cquan chnh ph mua hng ho, dch v cho vic s dng ca chnh mnh.

V d mt cquan chnh ph mua -t, lp t h thng iu ho nhit , xy dngtr smi, thu dch v t chc hi ngh ... chnh l nhng hot ng c th camua sm chnh ph.

188. Ti sao mua sm chnh ph li c quan tm n vy trong thng mi quct?

Ti nc no cng vy, chnh ph lun l mt nh u t ln, ng thi cng l mtngi tiu dng ln. Mua sm chnh ph lun l mt khon chi tiu ln ca ngn schquc gia. Nhng hp ng mua sm ca cquan chnh ph cng thng c gi tr lnhn ca nhng ngi tiu dng thng thng. V vy, y l mt ngun doanh thu rtln cho cc doanh nghip c chn la cung ng hng ho, dch v cho cc cquanchnh ph.

Trong khi , khi mua sm, cc cquan chnh ph li thng dnh u i mua hng

ho, dch v ca cc doanh nghip trong nc. Hoc nu phi mua ca doanh nghipnc ngoi th cng thin v doanh nghip ca nhng nc c quan h chnh tr - kinht gn gi. iu ny to nn mt mi trng thng mi khng cng bng, khngminh bch, tri vi nhng nguyn tc hin i ca thng mi quc t. Do , vn mua sm chnh ph c cp trong m phn thng mi ti nhiu din nkhc nhau, in hnh l WTO.

189. WTO quy nh v mua sm chnh ph nhth no?Khi u, Hip nh GATT 1947 cng nhn cc nc c quyn khng p dng ccnguyn tc i ng ti hu quc v i ng quc gia trong mua sm chnh ph, hay nicch khc l khng a vn ny vo phm vi iu chnh ca GATT.

n Vng m phn Tokyo, nhiu nc ln ting i a mua sm chnh ph tuntheo cc nguyn tc ca GATT. Hip nh v Mua sm chnh ph v th ra i

nhng mi ch p dng cho mua sm hng ho.

Ti Vng m phn Uruguay,Hip nh vMua sm chnh ph c mrng p dng cho c vic mua sm dch v. Tuy nhin, n khng c a vo h thnghip nh a phng m vn ch tn ti nh mt hip nh nhiu bn

191. Nhng cquan no c coi l cquan chnh ph v phi tun theo quy nh

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g q q p p q y ca Hip nh v Mua sm chnh ph?

Cc cquan chnh phc hiu l:

B, Ban, Tng cc v cc n v thuc chnh ph Trung ng v chnh ph bang(nc lin bang)

Cc cquan thuc chnh quyn a phng

Cc cquan cng ch nh cquan cung cp in, nc, dch v v sinh, xy dng th, giao thng cng chnh.

Vic xc nh nhng cquan no trong s cc cquan trn phi tun th Hip nh vMua sm chnh ph l tu thuc tng nc thnh vin WTO tham gia Hip nh. Ccnc ny cng t nguyn a ra danh sch cc mt hng v dch v m khi mua sm

phi theo quy nh ca Hip nh.

192. Ngha v m Hip nh v Mua sm chnh pht ra cho cc nc tham gia Hip

nh l nhth no?

Hip nh v Mua sm chnh ph yu cu cc nc tun theo nguyn tc khng phnbit i x v cng khai, minh bch trong hot ng mua sm chnh ph.

Nguyn tc khng phn bit i x bao gm khng phn bit gia doanh nghip cungcp hng ho, dch v trong nc vi doanh nghip nc ngoi (i ng quc gia) vgia cc doanh nghip nc ngoi vi nhau (i ng ti hu quc).

Nguyn tc cng khai, minh bch th hin vic yu cu cquan chnh ph khi muasm hng ho, dch v c tr gi t mt mc nht nh tr ln th phi mi thu, cho

php doanh nghip nc ngoi tham gia u thu vi nhng iu kin bnh ng vm bo doanh nghip trng thu phi l doanh nghip cho gi thp nht hoc png tt nht nhng iu kin nu ra trong vn bn gi thu.

193. u thu c nhng hnh thc no?

C ba hnh thc u thu c th s dng trong mua sm chnh ph:

u thu m: Tt c cc nh cung cp trong v ngfoi nc u c th d thu

m bo tnh minh bch, sau khi xt thu xong, cquan chnh ph thc hin vicmua sm phi thng bo cng khai tn, a ch ca ngi trng thu, tr gi b thu

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p g g g g gca ngi trng thu, cc yu t khc c tnh n khi quyt nh chn thu.

Nu nhng ngi d thu khc c yu cu th cquan chnh ph cng phi gii thchr l do chn hoc khng chn thu.

195. Ti sao nhiu nc ang pht trin vn cha tham gia Hip nh v Mua smchnh ph?

Mc d vic tham gia Hip nh mc no l tu thuc nc tham gia, khng bt

buc phi tun th mi ngha v ca Hip nh m c th bo lu tng phn, nhng as cc nc ang pht trin vn khng mn m tham gia Hip nh v ngn sch ccnc ny u khng ln nn h mun dnh li ti a chi tiu ca mnh cho cc nhcung cp hng ho, dch v trong nc, nhng ngi sau s li ng thu cho ngnsch. Vic u tin mua sm t cc doanh nghip trong nc cng gp phn kch thchs pht trin ca doanh nghi p v to cng n vic lm, c bit l vi cc doanhnghip va v nh.

Mt khc, nu c tham gia Hip nh th khi tham gia u thu ti cc nc pht trin,doanh nghip ca cc nc ang pht trin cng vn t c chi thng thu do hn chv nng lc ti chnh, k thut, kinh nghim. l cn cha k vic khng c mngli chi nhnh, vn phng i din rng ri nh cc cng ty ln khin doanh nghipca nc ang pht trin cn b hn ch v thng tin u thu ti cc nc khc.

196. Doanh nghip thng mi nh nc trong WTO c hiu nhth no?Trong WTO, doanh nghi p thng mi nh nc l doanh nghip c Nh ncdnh cho nhng u i, quyn li c bit so vi cc doanh nghip khc trong hotng thng mi, xut nhp khu.

197. Doanh nghip thng mi nh nc v doanh nghip quc doanh c phi l mtkhng?

Khng nn nhm ln gia hai khi nim ny. Doanh nghip quc doanh ch lin quann vn shu vn, trong doanh nghip quc doanh th ton b vn thuc v Nhnc, hay ni cch khc, Nh nc l ch shu doanh nghip.

Doanh nghip thng mi nh nc l mt nh kinh doanh thc s. H mua v bnhng ho vi nhng iu kin u i do Nh nc ban cho, v kt qu cc hot ng

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l nhm to ra li nhun.

199. Quy nh v thng mi nh nc c p dng vi nhng n v nhvin thng,hng khng?

Khng. Thng mi nh nc l mt phn ca Hip nh GATT, c quy nh tiiu XVII. Do , nhng quy nh v vn ny chc p dng vi cc doanhnghip xut nhp khu hng ho m khng p dng vi cc doanh nghip kinh doanhdch v.

200. Quy nh v thng mi nh nc gm nhng im g?

Quy nh v thng mi nh nc th hin hai im:

Hot ng ca doanh nghip thng mi nh nc phi ph hp vi nguyn tcchung v khng phn bit i x, tc l hot ng mua hoc bn phi cn c vocc yu t mang tnh thng mi v phi dnh chi thch ng cho doanh nghip

nc ngoi c tham gia cc hot ng mua hoc bn . Hot ng ca doanh nghip thng mi nh nc phi minh bch, tc l phi

thng bo cho cc nc thnh vin WTO khc thng qua Hi ng Thng miHng ho ca WTO.

201. Th no l "phi cn cvo cc yu t mang tnh thng mi"?

Cc yu t mang tnh thng mi c hiu nh l gi c, cht lng ca hng ho,tnh hnh cung - cu trn th trng, chi ph vn ti, chi ph xc tin, v.v... Doanhnghip thng mi nh nc khi mua hoc bn phi thc s da trn nhng yu t ny tnh ton ra quyt nh kinh doanh ch khng phi ch n thun da trn cquyn, bit i m Nh nc dnh cho.

V d mt doanh nghip c Nh nc dnh cho quyn l u mi duy nht nhpkhu phn bn. Doanh nghip ny khng c tu tin nhp phn bn vi bt k gino hay vo bt k thi im no m vn phi cn c vo tnh hnh sn xut nngnghip, nhu cu phn bn trong nc, chnh lch gia gi nhp khu v gi bn l

Cc nc cng phi thng xuyn r sot cung cp thng tin cp nht v hot ngca cc doanh nghip thng mi nh nc.

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doanh nghip thng mi nh nc :state trading enterprise (STE)u thu : tenderingHip nh v Mua sm chnh ph :Agreement on Government Procurementmua sm chnh ph :government procurement

***

9 U T

203. u tl g? u ttrc tip khc u tgin tip nhth no?

u tl t ch vic em cng sc, tr tu, tin bc lm mt vic g nhm em likt qu, li ch nht nh. Trong nhng bi cnh hp nh phm vi quyn sch ny, u

tc ni n chnh l u t nc ngoi, c ngha l vic em tin t mt ncsang mt nc khc sinh li.

u ttrc tip l su t thng qua sn xut, cung cp dch v, bun bn ti ncnhn u t. Hnh thc u t ny thng dn n s thnh lp mt php nhn ringnh cng ty lin doanh, cng ty 100% vn nc ngoi, chi nhnh cng ty nc ngoi.u t trc tip gp phn lm tng tng sn phm quc ni, thc y qu trnh chuyn

giao cng ngh v phng thc qun l, kinh doanh tin tin, ng thi gp phn giiquyt vn vic lm ti nc nhn u t.

u tgin tip l su t thng qua vic bun bn c phiu v cc giy tc gitr, gi chung l chng khon. Hnh thc u t ny khng dn n vic thnh lp

php nhn ring. Hnh thc ny mang tnh u cnn c th thu li rt ln thng quas bin ng gi chng khon (iu ny li lin quan n nhiu yu t khc nh tnhhnh chnh tr, pht trin kinh t, chnh sch iu hnh vm, v.v...), nhng cng chnh

v th m c th phi chu nhng ri ro kh lng trc. i vi nc nhn u t,hnh thc u t gp phn gii quyt s khan him vn, nhng khi cc nh u tng lot rt i (bng cch bn li chng khon) s d dn n nhng bin ng trnth trng tin t, nh hng ti nn kinh t.

Hip nh TRIM t ra yu cu cc nc phi xa b cc bin php u t gy cn trthng mi. Hip nh ny ch p dng i vi thng mi hng ha ca doanh nghip t t ti i

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u t trc tip nc ngoi.

206. Nhng bin php u tno c coi l TRIM?

Di y l mt s bin php u tin hnh c coi l TRIM:

Yu cu t l ni a ha. Doanh nghip c vn u t nc ngoi phi mua hocs dng mt t l nht nh cc sn phm sn xut trong nc hoc do cc doanhnghip trong nc cung cp. V d trong cc lnh vc lp rp -t, xe my, mythu hnh, t lnh...

Yu cu cn i xut/nh p khu. Doanh nghi p c vn u t nc ngoi chc nhp khu mt s lng hoc gi tr hng ha tng ng vi s lng, gitr m doanh nghip xut khu. Nh vy, nu doanh nghip ny xut khu t thcng chc nhp khu t. Nu doanh nghip ch sn xut hng ha tiu thtrong nc th c th b gy kh khn khi nhp khu.

Yu cu pht trin ngun nguyn liu trong nc. Khi u t, doanh nghip phi

m bo pht trin ngun nguyn liu ti ch thay v nhp khu. V d xy nhmy sa phi m bo pht trin n b a phng t nh my, xy nh myng phi m bo gip a phng trng ma.

Yu cu t cn i ngoi t. Doanh nghip c vn u t nc ngoi b khng chgi tr ngoi t s dng cho vic nhp khu.

207. C nguyn tc no xc nh mt bin php u t c phi l TRIM haykhng?

Nhn chung, bin php u tc coi l TRIM nu bin php tri vi nguyn tci ng quc gia (iu III ca GATT) hoc hn ch s lng (iu XI ca GATT).

208. Thi gian dnh cho vic xa b cc TRIM l nhth no?

Cc nc pht trin phi xa b cc TRIM trong vng 2 nm sau khi WTO c thnhlp (tc l vo nm 1997), cc nc ang pht trin phi xa b TRIM trong vng 5nm (nm 2000). Thi gian dnh cho cc nc chm pht trin xa b TRIM l 7nm (nm 2002).

Cng ging nh cc bin php bo h thng mi khc, bo h thng qua u t cthem li mt s tc dng trc mt, nhng xt v di dn, cc bin php bo hul bi d i t ki h d h t it ti h t h h ki h t b h

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lm bin dng mi trng kinh doanh, trit tiu cnh tranh, ngnh kinh tc bo hc pht trin khng da trn cnh tranh bnh ng nn khng em li sn phm tt,

gi r. V cui cng, ngi tiu dng phi chp nhn mua sn phm km cht lnghoc vi gi cao hn.

Cc bin php bo h cng l nhng trngi i vi vic thu ht u t nc ngoi vchng lm nn lng cc nh u t nc ngoi. V vy, nhiu nc cng ang xem xtloi b cc bin php ny ci thin mi trng u t.

Mt khc, nhn thy nhng li ch nht nh ca cc bin php ny nn cc nc angpht trin cng khng bi b ngay m thng a ra mt l trnh chuyn tip dndn xa b.

Ngoi ra, cc bin php u t khng nh hng n vic xut nhp khu ca doanhnghip c vn u t nc ngoi th cng khng c ngha v phi loi b.

210. Gn y, ti nghe ni nhiu n cc v sp nhp v mua li v c bit y l

mt loi hnh u t. Vy y l u ttrc tip hay gin tip, v ti sao?

Sp nh p v mua li (M&A) l mt hin tng c t lu trong nn kinh t thtrng. Gn y, vi s lin quan ca nhiu cng ty, tp on ln, bo ch mi bt ua tin rm r v nhng s kin ny.

M&A c coi l loi hnh u t trc tip, mc d thot nhn chng c v ging vi

u t gin tip hn. Vit Nam cng nhnhiu nc ang pht trin khc, ni nu t trc tip (nc ngoi) l ngi ta nghn vic nh u tem tin ca n xy nn mt c skinh doanh mi nh nh my, khch sn, y mi ch l mttrong cc loi hnh ca u t trc tip v c gi l u t mi hoc u ttu.M&A chnh l loi hnh cn li ca u t trc tip, khi nh u tem tin n muali, hoc sp nhp vi, cskinh doanh c sn. Nhiu v M&A cn c gi tr lnhn u t mi gp nhiu ln. T hai loi hnh trn, ta rt ra c im chung ca ut trc tip l nh u t mun chng tham gia trc tip vo qu trnh kinh doanh,

sinh li ca doanh nghip m hu t. Trong khi , u t gin tip (mua bnchng khon), nh u t ch mang tnh thng, trng chchia li c tc hoc n lit nhng bin ng trn th trng m khng can thi p trc tip vo hot ng cadoanh nghip.

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***

10 DCH V

211. Dch v l g?

Cho n nay vn cha c mt nh ngha chnh thng vdch v. y l mt loi hnhhot ng kinh t, khng em li mt sn phm c th nh hng ho. V l mt loihnh hot ng kinh t nn cng c ngi bn (ngi cung cp dch v) v ngi mua(khch hng s dng dch v). Nhng dch v d gp trong i thng l ct tc, inthoi, taxi, karaoke.

Bn thn GATS cng khng a ra nh ngha r rng v dch v m ch cp gintip thng qua 4 phng thc cung cp dch v.

212. Th no l thng mi dch v?

chnh l s cung cp dch v thng qua cc phng thc khc nhau i ly tincng tr cho s cung cp dch v. iu ny tng t nh mua bn hng ho, nhngi tng mua bn y thng l v hnh, khng lu gic.

Nm 1997, Singapore xut khu lng dch v tr gi 30,1 t USD v cng trong nm

nhp khu lng dch v tr gi 18,9 t USD.213. Thng mi dch v ging v khc thng mi hng ho im no?

S ging nhau th kh r. Ni n thng mi tc l c s mua bn, trao i gia haich thi vi mt i tng no . S khc nhau gia hai hnh thc thng mi nynm i tng mua bn, c th mt ng l hng ho, mt ng l dch v.

Ni theo ngha rng, dch v cng l mt loi hng ho. V th, khi nim "hng ho"y c mt ngha hp hn, ch l nhng hng ho vt cht, v nh st thp, go,

phn bn, hng in t, qun o, my mc, v.v... cng l nhng hng ho truynthng trong quan h bun bn gia cc nc t trc n nay.

a) cung c p qua bin gii: ngi cung cp dch v v khch hng vn ti ncmnh, ch c dch vc cung cp t lnh th nc ny sang lnh th nc kia.V d nh dch v pht chuyn nhanh dch v vn ti ng ng

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V d nh dch v pht chuyn nhanh, dch v vn ti ng ng.

b) tiu th ngoi bin gii: khch hng n tn nc ca ngi cung cp muadch v. V d dch v sa cha tu bin, dch v du hc.

c) hin din thng mi: ngi cung cp dch v thit lp s c mt ca mnh tinc khch hng thng qua cc php nhn nh chi nhnh, vn phng i din,cng ty con. V d dch v t vn lut, dch v ngn hng, dch v bn l - phn

phi.

d) hin din thnhn: ngi cung cp dch v ci din ti tn nc khch hng cung cp dch v. V d dch v chuyn gia, dch v nghin cu th trng.

215. GATS quy nh v nhng vn g?

GATS l mt hip nh kh di, bao gm 29 iu, 8 ph lc km theo danh mc camkt ca cc nc thnh vin c coi l mt phn ca hip nh.

GATS quy nh nhng ngha v v nguyn tc chnh trong thng mi dch v nhing ti hu quc, i ng quc gia, minh bch chnh sch, ngoi l, v.v... v yu cucc nc thnh vin a ra cam kt mca th trng v dnh i ng quc gia trongtng ngnh dch v c th.

216. Cquan no gim st vic thi hnh GATS?

Hi ng Thng mi Dch vc thnh l p theo iu 24 ca GATS l c quangim st vic thi hnh GATS.

217. Ti sao trong thng mi dch v, i ng quc gia li c vc nhn mnh hni ng ti hu quc?

ng nh vy. V l do l tnh c th ca vic cung cp dch v.

Trong thng mi hng ho, hng ho c vn chuyn t ngi bn n ngi mualun phi i qua bin gii, do vy nu mun hn ch hng ho t nc ngoi, ngi tac th p dng cc bin php ti ca khu nh thu thu quan hoc ch cho nhp khutheo giy php

218. Cc ngoi l MFN trong lnh vc dch v phi chu nhng quy nh g?

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GATS cho php cc thnh vin c duy tr nhng ngoi l vi ng ti hu quc,

tc l c dnh cho mt s thnh vin khc nhng u i v dch v ln hn u idnh cho cc thnh vin cn li.

Nhng ngoi l ny phi a ra trc khi WTO c hiu lc v chc ko di khngqu 10 nm. Nhng ngoi la ra sau khi WTO c hiu lc th phi c 3/4 sthnh vin ng . Nhng ngoi l ko di hn 5 nm sc Hi ng Thng miDch v r sot.

Danh mc ngoi l MFN do cc thnh vin trnh phi ch r ngoi l dnh chothnh vin no, trong thi gian bao lu v p dng i vi nhng bin php g.

219. Cc dch v do cc cquan chnh ph cung cp c thuc phm vi iu chnh caGATS hay khng?

Khng. Cc dch v do cc cquan chnh ph cung cp v ni chung l nhng dch v

khng mang tnh thng mi, khng c s cnh tranh u khng thuc phm vi iuchnh ca GATS.

220. WTO phn loi cc ngnh dch v nhth no?

WTO phn loi dch v thnh 12 ngnh, trong mi ngnh li chia thnh mt s phnngnh:

1. Dch v kinh doanh

Cc dch v ngh nghip: cc dch v php l, k ton, kim ton, kin trc, btng sn, thit k, y t, nha khoa, th y v cc dch ngh nghip khc.

Dch v my tnh v cc dch v lin quan.

Dch v nghin cu v pht trin.

Dch v bt ng sn, cho thu.

Cc dch v kinh doanh khc: t vn qun l, qung co, th nghim k thut, bo

4. Dch v phn phi: i l hoa hng, bn l, bn bun v i l mn danh.

5. Dch v gio dc.

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g

6. Dch v mi trng: dch v thot nc, v sinh v x l cht thi.

7. Dch v ti chnh:

Bo him trc tip, ti bo h