LI M U

LI M U

1. L do chn tiTrong nhng nm gn y, Vit Nam ang trn con ng hi nhp vi nhng chnh sch i mi ,m ca ca ng v nh nc.Vit Nam khng nhng pht trin v t c nhng thnh tu to ln.Vi s i mi khng ngng ,b my nh nc cng i mi khng ngng. cc c quan nh nc v qun l kinh t nh nc c lin quan n hot ng kinh t ni chung v hot ng xut nhp khu ni ring tng bc i mi khng ngng ,ci tin th tc hnh chnh nhm theo kp tc pht trin ca t nc.c s ch o ca chnh ph, b ti chnh ,ngnh hi quan c nhiu c gng trng ci cch th tc hnh chnh v hin i ha ngnh hi quan.Nhiu gi php c trin khai p dng trong qun l nh nc v hi quan ,c bit p dng cng ngh thng tin vo hot ng qun l nh nc v hi quan.Cc quy trnh th tc hi quan c ci tin ngy cng n gin hn, minh bch hn ,to iu kin cho hot ng thng mi, hot ng xut nhp khu thun li v pht trin .Phn u lc lng hi quan chuyn nghip, chuyn su ,h thng t ng ha, trang thit b t ng ha. t c mc tiu ny ,ngnh hi quan ra k hoch c th thc hin 5 chng trnh ln :Ci cch th ch,cng ngh thng tin v trang thit b nghip v ,ci cch t chc b my, chun ha cn b v o to v xy dng tr s lm vic. Trong mt trong nhng ni dung quan trng ca chng trnh ci cch th ch l trin khai th im th tc hi quan in t .

Theo quyt nh 149/2005/Q-TTG ngy 19/07/2005 ca th tng chnh ph, nm 2005 ngnh hi quan trin khai thc hin th im th tc hi quan in t ti chi cc Hi quan Thnh ph H Ch Minh v chi cc Hi quan Thnh ph Hi Phng.y l bc t ph quan trng ca nganh hi quan Vit nam trong cng cuc ci cch th tc hnh chnh .Thc t cho thy th tc hi quan in t l mt hnh thc th tc c nhiu u im so vi th tc hi quan th cng nh: tit kim thi gian, tit kim chi ph, tit kim nhn lc thng quan nhanh chng,gim bt th tc giy t, tng doanh thu, tng li nhun. y cng l mt ng gp quan trng, thc y qu trinh hi nhp ca Vit nam vi nn kinh t th gii .Bn cnh nhng u im trn, th vic thc hin th tc hi quan in t cn c nhng hn ch cn khc phc han thin v pht trin th tc hi quan.Xut pht t l do trn, ti quyt nh nghin cu ti Thc hin th tc hi quan in t i vi hnh ha xut nhp khu ti chi cc hi quan bc h ni tm hiu su hn , nm vng c cc kin thc nghip v v th tc hi quan in t. Qua nu ra nhng kh khn vng mc v ra cc gii php nhm hon thin quy trnh th tc hi quan in t .2 . Mc ch nghin cu

Tm hiu v nu ra nhng gii php hon thin quy trnh th tc hi quan in t ti chi cc hi quan bc H Ni3 . i tng v phm vi nghin cu + i tng: quy trnh th tc hi quan in t ang c p dng ti Vit Nam + Phm vi: quy trnh th tc hi quan in t ang c p dng ti chi cc hi quan Bc H Ni

4 . Phng php nghin cuLun vn c nghin cu da trn c s cc ti liu, l thuyt thng quan in t ca mt s nc v p dng cc c quan hi quan c p dng trc .

5 . B cc lun vnNgoi phn m u v kt lun, lun vn gm 3 chng:

Chng 1: Gii thiu tng quan v th tc hi quan in t i vi hng ha xut nhp khu .

Chng 2: Thc trng thc hin th tc hi quan in t tai chi cc hi quan Bc H Ni

Chng 3: Nhng gii php hon thin quy trnh th tc hi quan in t ti chi cc hi quan Bc H Ni

CHNG 1: TNG QUAN V TH TC HI QUAN IN T I VI HNG HA XUT KHU V NHP KHU THNG MI1.1 Khi nim :1.1.1 Th tc hi quanTheo nh ngha ti chng 2 Cng c Kyoto: "Th tc HQ l tt c cc hot ng m c quan HQ v nhng ngi c lin quan phi thc hin nhm m bo s tun th php lut HQ." Theo quy nh ca Lut Hi Quan Vit Nam: "Th tc HQ l cc cng vic m ngi khai HQ v cng chc HQ phi thc hin theo quy nh ca Lut ny i vi hng ha, phng tin vn ti.- i vi cng chc HQ: + Tip nhn v ng k h s HQ; + Kim tra h s HQ v kim tra thc t hng ha, phng tin vn ti; +Thu thu v cc khon thu khc theo quy nh ca php lut; + Quyt nh vic thng quan hng ha, phng tin vn ti." Theo iu 16 Lut sa i, b sung mt s iu ca Lut HQ nm 2005 th cng vic khai v np t khai HQ ca ngi khai HQ v cng vic tip nhn, ng k h s HQ ca cng chc HQ c sa i nh sau: - i vi ngi khai HQ: + Khai v np t khai Hi Quan; np, xut trnh chng t thuc h s Hi Quan; trong trng hp thc hin th tc Hi Quan in t, ngi khai Hi Quan c khai v gi h s Hi Quan thng qua h thng x l d liu in t ca Hi Quan

- i vi cng chc Hi Quan

+Tip nhn v ng k h s Hi Quan; trong trng hp thc hin th tc Hi Quan in t vic tip nhn v ng k h s Hi Quan c thc hin thng qua h thng x l d liu in t ca Hi Quan .Nh vy, th tc Hi Quan c th thc hin bng nhng cch thc, phng tin khc nhau. V d: truyn thng (th cng), bn truyn thng hoc in t. Trc y, Vit Nam, th tc Hi Quan ch yu c thc hin bng phng php truyn thng (hon ton da vo h s giy) hoc bn truyn thng - kt hp gia truyn thng v in t (khai bo bng a mm, khai bo qua mng internet kt hp h s giy). Trong phng php ny, lun c s tip xc trc tip gia ngi khai HQ v cng chc HQ trong qu trnh lm th tc HQ v s dng h s giy.

1.1.2 Th tc Hi Quan in t

+ Hin nay, ngoi phng php truyn thng, bn truyn thng, th tc HQ cn

c thc hin hon ton bng phng tin in t (h thng x l d liu in t). Ngi khai Hi Quan c th ng k h s lm th tc Hi Quan bng cch to, gi cc thng tin di dng in t n c quan Hi Quan v nhn cc thng tin (cng di dng in t) phn hi t pha c quan Hi Quan thng qua h thng x l d liu in t. Cng chc Hi Quan tip nhn, kim tra h s do DN gi n v thng bo kt qu x l h s cho DN cng thng qua h thng x l d liu in t. Trong vic lm th tc HQ, ngi khai HQ v cng chc HQ khng c s tip xc trc tip (tr mt s trng hp ngoi l).

+Th tc HQT l th tc HQ, trong vic khai bo v gi h s ca ngi

khai HQ v vic tip nhn v ng k h s HQ ca cng chc HQ c thc hinthng qua h thng x l d liu in t ca HQ. Ni mt cch c th hn, th tc HQT l cc cng vic m ngi khai HQ v HQ phi thc hin i vi hng ha, phng tin vn ti, trong vic khai bo v gi h s ca ngi khai HQ v tip nhn ,ng k h s HQ ca cng chc HQ c thc hin thng qua h thng x l d liu in t cua HQ1.2 S cn thit ca vic p dng th tc HQT: 1.2.1 Do yu cu qun l ca Nh nc v ca cng ng DN: Trc yu cu pht trin t nc, i hi ngnh HQ phi nng cao nng lc qun l bo m thc hin c hiu qu chnh sch kinh t ca Nh nc, chng bun lu, gian ln thng mi, ngn chn vic bun bn, vn chuyn hng cm qua bin gii, ngn chn cc giao dch thng mi bt hp php, m bo ngun thu cho ngn sch, gp phn bo v trt t an ton x hi, li ch ngi tiu dng, an ninh quc gia, bo v mi trng. Hot ng qun l Nh nc v HQ phi m bo thun li, thng thong cho hot ng XNK, u t, du lch, dch v v.v... C th: th tc HQ phi n gin, cng khai, minh bch; thng quan nhanh, gim thiu chi ph cho DN; cung cp thng tin nhanh chng, cng khai; cn bng gia qun l v phc v. 1.2.2. Do yu cu hi nhp v xu hng pht trin ca HQ quc t: Trong giai on hin nay, vi xu th hi nhp vi nn kinh t th gii c bit l gia nhp WTO, Vit Nam cn phi thc hin thc hin cc yu cu, cc cam kt vi cc nc, cc t chc tham gia, k kt nh APEC, ASEAN v.v... Nhng cng vic m ngnh HQ phi thc hin l n gin ha th tc HQ theo cng c Kyoto sa i, thc hin vic xc nh tr gi HQ theo Hip nh tr gi GATT, thc hin Cng c h thng m t hi ha v m ha hng ha (cng c HS), thc hin cam kt lin quan n bo v quyn s hu tr tu i vi hng ha (Hip nh TRIPs), m bo h thng php lut v HQ y , thng nht, r rng v cng khai, ph hp vi cc cam kt quc t, thc hin nghim chnh, bnh ng cho mi i tng. Vic thc hin th tc HQT chng t thin ch, n lc tch cc ca Nh nc Vit Nam trong vic tham gia thc hin cc mc tiu ca cc t chc ny, v li ch quc gia v quc t. Xu th pht trin ca HQ quc t ngy nay l ng dng CNTT vo hot ng qun l mt cch c hiu qu. Vic ng dng th tc HQT l con ng pht trin ca hu ht cc nc v l yu cu ca HQ quc t trong xu hng ton cu ha.

1.2.3 S pht trin ca thng mi quc t v c ni dung ln hnh thc: Ngy nay, cng vi s pht trin nhanh chng, a dng ca thng mi v dch

v quc t, khi lng cng vic ca HQ cc quc gia ngy cng gia tng mt cch ng k. Ngy cng xut hin nhiu loi hnh dch v v kinh doanh thng mi mi i hi cng tc qun l, kim tra, gim st ca c quan HQ phi p ng. Mt trong nhng loi hnh l thng mi in t. Ch trong vi thp nin li y, thng mi in t c tc pht trin rt cao v theo d bo n s tip tc thng tr nn kinh t th gii trong sut th k XXI. Chnh v vy, p dng th tc HQT va l vic lm bt buc, va l xu th chung ca HQ Vit Nam v cc nc.

Xu hng t do ha ,ton cu ha thng mi quc t,yu cu HQ cc nc phi to mi iu kin thun li choi thng mi ,dch v pht trin. e n gin ha, hi ha ha th tc hi quan ,gim thiu chi ph trong qu trnh th tc ,gp phn nng cao kh nng cnh tranh, ngy cng quc gia khng ngng ci tin th tc hi quan sao cho n gin, ph hp vi chun mc quc t. Mt trong nhng phng thc m cc nc p dng thc hin th tc HQT. L mt phng thc tin tin ,hin i ph hp vi qu trnh pht trin chung ca th gii.M hnh qun l m ngnh HQ Vit Nam s xy dng s l m hnh qun l HQ hin i, tp trung thng nht c xy dng trn nn tng CNTT vi cc ni dung: tp trung x l thng tin cp Tng cc v cc Cc HQ; cng ngh qun l da trn k thut QLRR; s dng tp trung v c hiu qu cc trang thit b k thut hin i.

1.3 Kinh nghim thc hin th tc HQT ca mt s nc trn th gii: 1.3.1 Kinh nghim thc hin th tc HQT ti Singapore: Trong khu vc Asean, Singapore l quc gia hng u ng dng CNTT trong vic qun l. Singapore c mt Chnh ph in t rt mnh. V vy, HQ Singapore c iu kin thun li p dng v pht trin th tc HQT. Singapore, TradeNet l h thng trao i d liu in t ca quc gia x l v trao i cc thng tin, chng t gia cc bn tham gia vo hot ng thng mi bng phng tin in t. Nhng ngi tham gia vo TradeNet c th thc hin vic khai bo in t v nhn kt qu phn hi t c quan qun l. Singapore, TradeNet l h thng trao i d liu in t ca quc gia x l v trao i cc thng tin, chng t gia cc bn tham gia vo hot ng thng mi bng phng tin in t. Nhng ngi tham gia vo TradeNet c th thc hin vic khai bo in t v nhn kt qu phn hi t c quan qun l. Cc bn tham gia vo h thng TradeNet gm c: HQ, cc c quan kim sot, Cng v, Sn bay, cc c quan vn ti ng bin, cc c quan vn ti ng khng, c quan vn ti giao nhn v cc DN. H thng tip nhn khai bo v x l th tc HQ ca Singapore l mt h thng t ng ha hon chnh. T khai c gi ti h thng ca c quan HQ trong hoc ngoi Singapore thng qua EDI-Network (VAN) sau s c kim tra, tnh thu, t ng thanh khon thu v gi li cho ngi khai HQ. Ngi khai HQ c th in bn sao ca giy php gii phng hng ti my tnh ca mnh i nhn hng. thc hin vic t ng ha ton phn nh trn, h thng ca HQ Singapore phi kt ni vi cc c quan c lin quan khc trao i thng tin nhm kim tra thng tin khai bo trn t khai ca DN.

1.3.2 Kinh nghim thc hin th tc HQT ti Thi Lan: Thi Lan bt u thc hin chin lc hin i ha HQ vo nm 1996 bng vic trin khai thc hin th im h thng trao i d liu in t, t ng ha cng tc qun l HQ i vi hot ng XK, NK ti tt c cc cng bin v sn bay trn ton quc. thc hin chin lc, Thi Lan tp trung u t pht trin c s h tng CNTT, xy dng hai TTDL ti vn phng chnh v cng bin Bangkok Seaport, trang b hn 2000 trm lm vic. Vi mc tiu gim ti a s lng h s giy v gim thi gian thng quan, HQ Thi Lan a vo p dng h thng qun l t ng HQ i vi hot ng XK ti cng bin v sn bay. Cc DN XK, NK c php khai bo in t, chuyn cc d liu c cu trc theo chun EDIFACT n c quan HQ thay cho b h s giy. Tuy nhin, DN vn phi np mt s giy t phc v cng tc kim ha nh mu kim tra container, cc giy php ca cc b ngnh c lin quan. Trong giai on th im, vo thng 09 nm 2000, HQ Thi Lan chn ra 8 DN c qu trnh chp hnh Lut HQ tt, tham gia h thng ti HQ sn bay quc t Bangkok. n thng 10 nm 2000, HQ Thi Lan tip tc trin khai h thng ny ti HQ Cng Laem Chabang Port Customs v Bangkok Customs. Hin nay, ti Thi Lan c khong 95% s t khai XK v 90% s t khai NK c khai bo thng qua h thng EDI. HQ Thi Lan ang tip tc thc hin mt d n mi (2004(2006) nhm chuyn i t h thng ng sang h thng m, tun theo cc chun mc quc t. H thng ny c th kt ni vi tt c cc bn c lin quan nh cng ng DN, cc c quan Chnh ph trong nc v quc t bng nhiu phng tin khc nhau (Single Window - mt ca). Mi d liu do cc c quan ny cung cp s c dng chung cho tt c cc c quan khc, khng phi ch i, mt thi gian v tn km chi ph. Va qua, h thng Single Window c cc quc gia trong ASEAN nht tr la chn v trin khai trong ton khu vc thng qua Hip nh khung E-ASEAN.

1.3.3. Kinh nghim thc hin th tc HQT ti Malaysia: Mc tiu ca HQ Malaysia l phn u tr thnh c quan HQ hin i ngang tm th gii, m bo cng tc qun l HQ; thu thu (XNK v thu ni a); to iu kin thun li nht v th tc HQ cho cng ng DN, cng cc c quan khc bo v kinh t, x hi v an ninh quc gia. thc hin cc mc tiu ny, HQ Malaysia chn hng t ng ha cc th tc HQ thng qua vic p dng cc k thut hin i nh CNTT, k thut QLRR v.v... trong chin lc hin i ha. Malaysia, lc lng CNTT phc v cc d n ca Chnh ph do Chnh ph Malaysia qun l. Khi cn trin khai d n cho b ngnh no th lc lng ny s c s dng cho b ngnh . iu ny, s to thun li cho vic trin khai thc hin v to c s thng nht trong cc c quan Chnh ph, tit kim chi ph cho quc gia. to ra mt c s h tng thng tin thng nht v chun ha phc v cho chin lc Chnh ph in t m trong HQ l mt thnh phn quan trng, nm 1995, Chnh ph Malaysia ch nh cng ty t nhn Dagang Net Technology Sdn Bhd xy dng h tng mng thc hin mc ch ny. Hin nay, tt c cc giao dch in t gia c quan HQ vi cng ng DN, vi cc c quan khc nh: i l vn ti, c quan giao nhn, ngn hng, cc c quan qun l ca Chnh ph v.v(mng Dagang Net. Dagang Net s chu trch nhim v vic quy nh chun d liu khai HQT v gii quyt mi vic nu c tranh chp xy ra gia ngi khai v c quan HQ i vi vic trao i thng tin.Cc n v tham gia khai HQT v c quan HQ phi tr ph giao dch in t. Vic tnh ph c da trn c s dung lng ca mi giao dch (c th l 1,2 RM/1KB). Hin nay, Malaysia 100% l hng XK c thc hin bng phng tin in t v ngi khai khng cn np hay xut trnh chng t giy. Tuy nhin, do h thng khai vn n cha hon thin v vic kt ni vi mt s h thng ca cc c quan khc cha thc hin c nn trong vic lm th tc HQ i vi hng NK, vn tn ti song song t khai in t v khai giy.

1.3.4. Kinh nghim thc hin th tc HQT ti Hn Quc: Ti Hn Quc, HQ l c quan tin phong ng dng h thng EDI ra cng ng DN. Vo cui nhng nm 80, HQ Hn Quc c k hoch xy dng h thng thng quan t ng da trn cng ngh EDI. Nm 1994, h thng thng quan t ng hng ha XK c a vo vn hnh. Sau , nm 1996, h thng thng quan t ng hng ha NK cng c vn hnh tip theo. n nm 1997, HQ Hn Quc trin khai h thng EDI phc v cho cng tc qun l hng ha kho ngoi quan v x l cc vn c lin quan n cng tc hon thu. HQ Hn Quc c 6 HQ vng l Seoul, Busan, Incheon, Taegu, Kwanggju v Kimpo. H thng t ng ha ca HQ Hn quc c vn hnh tp trung ti mt trung tm x l d liu t ti c quan HQ Trung ng Deajoon. Cc a im lm th tc HQ (Customs House) kt ni vi h thng thng qua mng din rng v s dng chng trnh ti trung tm x l thc hin th tc HQT. H thng t ng ha ca HQ Hn quc kt ni vi c quan truyn nhn d liu (VAN) KT-NET trao i chng t in t vi cc bn lin quan nh ngi vn ti, giao nhn, ngn hng, ch hng, kho ngoi quan, c quan qun l nh nc qun l chuyn ngnh cp giy php, cnh st, HQ cc nc. H thng c thit k da trn cng ngh trao i d liu in t EDI (ng dng chun UN/EDIFACT nhng c sa i li cho ph hp vi yu cu c th ca HQ Hn quc). Vic s dng hai h thng h thng EDI i vi hng ha XK v H thng EDI i vi hng ha XK mang li li ch to ln cng nh thng quan hng ha nhanh hn, tit kim thi gian v chi ph. C th: i vi hng XK, thi gian thi gian thng quan trung bnh khong 30 giy cho mt l hng; tit kim c trung bnh khong 3,95 gi/l hng. T nm 1994 n 1997, tit kim c hn 20,5 triu gi lm vic. Ring chi ph thng quan, mi nm tit kim khong 120 triu USD. i vi hng N, thi gian thi gian thng quan trung bnh khong 3,5 gi, tit kim c . 5 gi/l hng, tng thi gian tit kim c khong 19,3 triu gi lm vic.Hin nay, ti Hn Quc, 100% hng ho XK, NK c thc hin thng qua th tc HQT, trong 96% hng XK khng cn np h s giy, cn i vi hng NK t l ny l 80%. 1.3.5 Nhng bi hc kinh nghim rt ra cho HQ Vit Nam: Qua nghin cu m hnh th tc HQT cc nc, chng ta nhn thy mc d mi nc u c mt qu trnh pht trin ring vi vic ng dng nhng m hnh khc nhau. Tuy nhin, nhng m hnh ny u c nhng im chung v c nhng bi hc kinh nghim qu bu cho HQ Vit Nam nh sau:

* V m hnh th tc HQT: M hnh th tc HQT ca cc nc u gm c 3 thnh phn:

- Ngi khai bo (c nhn, cng ty, t chc, i l HQ): Cc nc c lc lng

i l HQ pht trin mnh th th tc HQ c iu kin pht trin mnh v c quan HQ c nhiu thun li trong hot ng qun l. V d: Hn quc, Nht Bn, Singapore, Malaysia.

- C quan hay t chc truyn nhn d liu (VAN): L t chc trung gian kt ni DN vi c quan HQ. T chc ny c th l cng ty t nhn hoc Nh nc. V d: EDI-Network (Singapore), DagangNet (Malaysia), Inter Commercer (Philippin), KT- Net (Hn Quc), NACCS (Nht Bn).

- C quan HQ: trin khai th tc HQT c tt, hu ht cc nc u la chn phng n thit lp cc TTDL Trung ng v cc TTDL vng. Vic p dng m hnh ny va tit kim chi ph u t trang thit b, gim bt nhn lc v b my t chc, va nng cao hiu qu trong qun l, ph hp vi ngha khng bin gii ca phng tin in t. V d: Nht Bn (9 vng), Hn Quc (6 vng), Thi Lan (4 vng), Malaysia (3 Trung tm), Singapore, Philippin (ch c 1 trung tm trung ng)

* V phng php thc hin: Hu ht cc nc u c s la chn trin khai th im trc khi a m hnh vo thc hin chnh thc. V d:

- Thi Lan: trong giai on th im, chn ra 8 DN c qu trnh chp hnh Lut HQ tt, tham gia h thng ti sn bay quc t Bangkok. Sau , tip tc trin khai ti cc cng v cc khu vc khc.

- Malaysia: trong giai on u, trin khai trc ti mt khu vc vi tt c loi hnh XNK (ring NK ch thc hin ti mt cng). Sau khi c nh gi kt qu th im mi trin khai cho cc Bang khc. Sau 13 nm, Malaysia mi trin khai trn ton quc.

- Philippin: th im i vi hng xut ti mt cng, sau p dng i vi hng NK v m rng ra cc cng khc.

* V mc thc hin: Vic thc hin khai HQT c th 3 mc khc nhau:

- Cc chng t khai in t thay th ton b b h s giy phi np (Singapore,

Nht Bn, Hn Quc).

- Cc chng t khai in t khng thay th hon ton cho b h s giy, ngi

khai vn c trch nhim np b h s giy sau khi thng quan hng ho. C quan HQ da trn b h s khai in t lm th tc thng quan. (a s cc nc ang p dng h thng thng quan t ng thc hin theo phng n ny).

- Sau khi khai HQT, ngi khai vn phi np b h s giy v trn c s

c quan HQ lm cc th tc HQ tip theo (HQ Philippin).

Trong tt c cc trng hp, khi khai HQT ngi khai ch phi khai mt s chng t trong quy nh ca b h s HQ ch khng phi khai ht tt c cc loi chng t. Cc nc p dng khai in t mc cao c Lut Thng mi in t, ch k in t, giao dch in t hoc tng ng v l nhng nc c tim nng trong pht trin h tng c s CNTT.

* iu kin thc hin: - Phn ln cc nc u c h thng EDI ca quc gia hoc h thng thng

quan t ng hoc t chc VAN lm nn tng cho vic p dng th tc HQT. Nhng nc c h thng EDI hon chnh, thng mi in t pht trin v CP in t mnh th vic trin khai th tc HQT s thun li v c iu kin pht trin.

- Ngun lc ti chnh hin i ha HQ trong c vic thc hin th tc

HQT l ngun ni lc v ngun vn vay t bn ngoi.

- Khi trin khai thc hin, hu ht cc nc u c mc tiu, chin lc r rng,

c th. C s php l l Lut thng mi in t v cc quy nh c lin quan.

- Pht trin th tc HQT i i vi p dng phng php QLRR, nghip v

KTSTQ, thng tin tnh bo HQ (thu thp, x l thng tin) v tng cng cc trang thit b my mc hin i phc v cho vic kim tra.

- Ngun nhn lc thc hin (bao gm HQ, i l HQ, DN) phi ph hp v

kh nng p ng yu cu cng vic. Ring i ng HQ, cc nc u ch trng xy dng lc lng chuyn gia gii, c i o to ti WCO v cc nc pht trin trn th gii.

* Nhng li ch ca th tc HQT:

Vic thc hin th tc HQT mang li nhiu li ch cho DN ln c quan HQ. Nhng li ch l: - n gin ha th tc, gim bt cc loi giy t, hn ch tip xc gia DN v c quan HQ v hn ch tnh trng tiu cc. - Thng quan hng ha nhanh, tit kim thi gian, chi ph cho vic lm th tc HQ. Gim bt ngun nhn lc phc v cho vic lm th tc. - m bo tnh cng khai, minh bch, cng bng trong qun l. Nng cao hiu qu qun l ca c quan HQ. * Nhng kh khn khi thc hin:

Ngoi nhng yu t nh ngun ti chnh, h thng qun l (chng trnh phn mm), h thng my mc, ng truyn (phn cng), c s php l, kh khn ch yu l t pha con ngi. Khi trin khai cc nc u gp phi s phn ng v bt hp tc t pha nhng ngi tha hnh v n nh hng n quyn li vt cht ca chnh h (c c quan HQ ln DN). Sau mt thi gian thc hin v c s ci cch trong ch tin lng th mi c s thay i. * Nhng c th ca mi nc:

Trong qu trnh thc hin, mi nc c nhng nt c th ring, to du n cho quc gia. V d: Singapore (chnh ph in t), Nht Bn (h thng NACCS, quan h cng chng v i l HQ), Malaysia (quan h cng chng), Thi Lan (h thng Single Window), Hn Quc (KT-Net v dch v Internet pht trin), Philippin (h thng t ng ha ACOS). Tm li :Th tc HQT l cc cng vic m ngi khai HQ v cng chc HQ phi thc hin i vi hng ha, phng tin vn ti, trong vic khai bo v gi h s ca ngi khai HQ v vic tip nhn, ng k h s HQ ca cng chc HQ c thc hin thng qua h thng x l d liu in t ca HQ. Th tc HQT v c bn cc nc ging nhau. Tuy nhin, ty theo tnh hnh mi nc vic p dng c khc nhau v quy m, mc v hnh thc. i vi Vit Nam, vic thc hin th tc HQT l vic lm rt cn thit do yu cu thc hin khi lng cng vic ngy cng tng; yu cu phc v cho s pht trin ca thng mi in t; yu cu hi nhp v xu hng pht trin ca HQ th gii; yu cu qun l ca Nh nc, cng ng DN v yu cu nhim v ca ngnh HQ. M hnh TQT cc nc u c im ging nhau l gm c t nht 3 thnh phn tham gia vo quy trnh. l c quan HQ, c quan truyn nhn d liu (VAN) v DN. i vi nhng nc pht trin nh Nht Bn, Hn Quc, vai tr ca i l HQ c ch trng v pht trin n mc chuyn nghip. Thng qua cc i l HQ, c quan HQ c th qun l DN mt cch hiu qu. im khc bit gia cc nc l mc p dng th tc HQT. i vi cc nc c h tng CNTT pht trin v Chnh ph in t pht trin th thc hin m hnh TQT mc cao, s dng ton b chng t in t (Singapore, Nht Bn, Hn Quc), mt s nc c h tng CNTT trung bnh v Chnh ph in t cha pht trin th p dng m hnh TQT mc trung bnh, kt hp gia chng t in t v chng t giy, DN c trch nhim np chng t giy sau khi hng ha thng quan. S cn li p dng m hnh mc thp, va khai bo in t va np h s giy trc khi hng ha thng quan. Thc hin th tc HQT s mang li nhiu li ch cho DN v c quan HQ. vic trin khai thnh cng, cc nc cn c mc tiu chin lc c th, xc nh ng m hnh thc hin v c k hoch trin khai thc hin theo tng giai on, ty theo iu kin ca tng quc gia. Trong qu trnh thc hin cn phi m bo cc iu kin v c s php l, ngun lc v ti chnh, con ngi, c s h tng CNTT, thit b, my mc, phng tin h tr v phng php qun l hiu qu, phi nh gi ng nhng thun li v kh khn trong thc hin c s iu chnh ph hp. CHNG 2

THC TRNG THC HIN TH TC HI QUAN IN T TI CHI CC HI QUAN BC H NI

2.1 Gii thiu tng quan v chi cc Hi Quan Bc H Ni

2.1.1. Qu trnh hnh thnh v pht trinNgy 22/3/1979, U ban nhn dn thnh ph H ni ra quyt nh s 1197- Q/CQ/UB thnh lp ca hng Quc t Ging V( Giang Vo Intershop) thuc lin hip cng ty XNK H Ni (UNIMEX) ti C4 Ging V vi chc nng bn cc hng ho nhp khu v cc sn phm sn xut trong nc cho khch quc t v kiu bo v thm qu ti H Ni, ng thi tip nhn v tr hng qu biu ca b con kiu bo lm n sinh sng ti nc ngoi gi cho nhn thn trong nc. thc hin vic kim tra, gim st v hi quan i vi hng qu biu qu tng ti Giang Vo Intershop, Cc hi quan TW thnh lp T Hi Quan Ging V trc thuc Phng Gim qun phi mu dch. Do lng qu biu qu tng tng nhanh nn p ng yu cu qun l v mt hi quan, ngy 02/06/1981 B Ngoi Thng ra quyt nh 580/BNGT- TCCB thnh lp Trm Hi quan s 1 H Ni. Tr s ca Trm lc u ng ti nh D2 Ging V sau mt thi gian chuyn n nh C4 Ging V. Nhim v ca trm Hi quan s 1 H Ni l gim st qun l hng ho, qu biu, vn ho phmXNK thng qua cng ty XNK thuc UNIMEX v thu cc loi thu theo qui nh ca Nh nc.T thng 8 nm 1985, trm Hi Quan s 1 H Ni c i tn thnh Hi Quan Ging V nm trong c cu ca Hi quan thnh ph H Ni.

Ngy 26/5/1999 Tng cc Hi quan c quyt nh 312/TCHQ- TCCB v vic thnh lp Hi Quan ng Lng trn c s t chc Hi Quan Ging V.

Ngy 16/12/2001, Tng cc trng Tng cc Hi Quan Nguyn c Kin k quyt nh 364/Q- TCCB trong Hi quan ng Lng c i tn thnh Chi cc Hi quan Bc H Ni. Hin ti tr s Chi cc Hi quan Bc H Ni nm 17 ng Phm Hng, T Lim, H Ni.

2.1.2. C cu t chc qun l

Chi cc Hi quan Bc H Ni c phn cng 74 ngi. Chi cc c 5 ngi lnh o, gm 1 chi cc trng v 4 chi cc ph. Chi cc c 5 i cng tc ph trch mng nghip v ring bit: i Nghip V, i Qun l thu, i th tc hng ho XNK hng khng, i th tc hng ho chuyn pht nhanh, i Tng hp.(xem s )

S :c cu t chc ca Chi cc

Ngun :chi cc Hi quan Bc H NiTrong

Nhim v ca cc i c th nh sau :

- i Nghip v: thc hin cc nghip v hi quan ch yu bng ng bin.

- i Qun l thu: qun l, theo di, thu np; thanh khon ton b s thu pht sinh qua kho bc; phc tp h s.

- i th tc hng ho XNK hng khng: lm th tc hng ho XNK bng ng hng khng.

- i th tc hng ho chuyn pht nhanh: Lm th tc hi quan cho hng ho XNK qua dch v chuyn pht nhanh.

i tng hp: gip lnh o chi cc qun l: nhn s, vn th, lu tr, hu cn.

2.1.3 Cc loi hnh xut nhp khu ch yu thc hin ti chi cc hi quan Bc H Ni :- Xut nhp khu hng ha c vn n ghi cng ch ICD M nh;

- Xut nhp khu hng ha chuyn tip qua ng bin, ng hng khng, ng b;

- Xut khu, nhp khu hng ha, vt t, thit b u t to ti sn c nh;

- Xut khu, nhp khu hng ha, nguyn ph liu sn xut hng xut khu, hng kinh doanh ni a;

- Xut khu, nhp khu hng ha, nguyn ph liu gia cng, ch xut;

- Xut khu, nhp khu hng ha chuyn pht nhanh (TNT) qua ng b;

- Qun l ca hng min thu (ti C4 Ging V);

- Qun l kho ngoi quan (ti ICD M nh)2.2 Thc trng thc hin th tc HQT ti Chi Cc Hi Quan Bc H Ni: 2.2.1 S lc qu trnh trin khai p dng th tc hi quan in t ti chi cc hi quan Bc H Ni2.2.1.1 n khai bo tp trung ca cc Hi Quan H NiMc tiu ca n ny l nhm xy dng m hnh khai bo tp trung thng qua i l khai bo HQ; ng dng cng ngh, phng tin k thut hin i thu thp d liu tp trung, x l d liu t ng; p dng m hnh khai bo tp trung vo quy trnh th tc HQ hin hnh nhm lm gim p lc cng vic ti khu ng k, gim thi gian thng quan hng ha cho DN; lm nn tng cho vic y mnh ci cch hnh chnh, ci cch b my t chc, quy trnh th tc HQ.

Do n c xy dng da trn iu kin v kh nng qun l quy m cp Cc HQ, cho nn n ny ch tp trung gii quyt cng vic mt khu th tc l khu ng k TK, cn cc khu khc nh kim ha, tnh thu, gim st cha cp n. Tuy nhin, v mt tng, y l mt ti c gi tr rt ln trong vic hnh thnh m hnh th tc HQT ti Vit Nam hin ti v tng lai, v n c xy dng da trn m hnh ca HQ cc nc, c cp n hai thnh phn quan trng trong m hnh ny l c quan truyn nhn d liu v i l HQ.

Da trn tng n ny, sau khi nghin cu thm m hnh TQT ca cc nc trn th gii, c bit l cc nc ASEAN, Hn Quc, TCHQ a ra m hnh th tc HQ in t thc hin th im. l m hnh th tc HQT ang p dng

ti cc cc hi quan in tnh ,thnh ph hin nay. 2.2.2.2 C s php l cho vic p dng th tc HQ in t Vit Nam: C s php l cho vic p dng th tc HQT Vit Nam c cn c vo cc vn bn sau y: - Lut HQ nm 2001 (iu 8 v khon 3 iu 20) v Lut sa i, b sung mt s iu ca Lut HQ ngy 14/06/2005 (im 4, im 9 v im 13 iu 1, sa i iu 8, iu 16, iu 22). - Quyt nh s 149/2005/Q-TTg ngy 20/06/2005 ca Th tng Chnh ph v vic th im th tc HQT. - Quyt nh s 50/2005/Q-BTC ngy 19/07/2005 ca B trng BTC v Quy trnh thc hin th im th tc HQT i vi hng ha XK, NK. - Cng vn s 3339/TCHQ-HH ngy 19/08/2005 ca TCHQ v vic hng

dn quy trnh th tc HQT.

- Lut giao dch in t ngy 29 thng 11 nm 2005.

- Ngh nh s 57/2006/N-CP ngy 09/06/2006 ca CP v TM in t.

2.2.3 Qu trnh chun b th tc HQT ti chi cc HQ Bc H Ni-Thng 1 nm 2007 Cc CNTT&TKHQ thuc Tng cc Hi quan tin hnh bo co Tng kt thc hin thc hin th im th tc hi quan in t theo Quyt nh s 149/2005/Q-Ttg. Ngy 01/03/2007 Tng cc gi cng vn s 1289/TCHQ-CNTT bo co Kt qu Hi ngh Tng kt thc hin th im th tc hi quan in t theo Quyt nh s 149/2005/Q-Ttg ln B Ti chnh.

-Vi mc tiu m rng th tc HQT v phm vi cng nh v a bn p dng, B Ti chnh ban hnh Quyt nh s 52/2007/Q - BTC ngy 22/6/2007. Nhm c th ho ni dung ca Quyt nh 52, Tng cc Hi quan ban hnh cc Quyt nh s 1699/Q-TCHQ ngy 25/9/2007 ca Tng cc trng Tng cc Hi quan v vic ban hnh Quy trnh th tc HQT, gm 10 quy trnh th tc HQT i vi tng loi hnh c th; Quyt nh 1700/Q-TCHQ ngy 25/9/2007 ca Tng cc trng Tng cc Hi quan v vic ban hnh Quy ch p dng qun l ri ro trong th im th tc HQT, Thng t 222/2009/TT-BTC ngy 25 thng 11 nm 2009 ca B Ti Chnh v vic hng dn th im th tc HQT, Quyt nh 2396/Q-TCHQ ngy 09/12/2009 v vic ban hnh quy trnh th tc hi quan i vi hng ha xut khu, nhp khu thc hin th tc hi quan in t v.v2.2.4 Quy trnh th tc HQT p dng ti Chi Cc HQ Bc H Ni:

V tng quan, Quy trnh th tc p dng ti chi cc HQ Bc H Ni bao gm 5 bc c bn l tip nhn ,kim tra t khai ,phn lung t khai ,duyt phn lung ,chp nhn thng quan v xc nhn thc xut nhp thcV c th quy trinh th tc HQT ti chi cc HQ Bc H Ni vn l quy trinh thc nghim th im HQT i vi hng ha XNK c ban hnh theo quy nh s 50/2005/Q-BTC ngy 19/07/2005 ca B trng BTC. Quy trnh ny bao gm cc bc: Khai HQT v kim tra, tip nhn, phn lung h s HQ; thng quan hng ho; KTSTQ v Qun l ri ro.

Tm lc quy trnh nh sau : - DN khai bo t khai trn h thng khai bo in t ca DN v gi n c quan

HQ qua mng internet.

- C quan HQ tip nhn thng tin khai bo ca DN, kim tra v phn lung t

khai trn h thng XLDL TQT v gi v cho DN cng qua mng internet.

- Trn c s thng tin phn hi t c quan HQ, DN in t khai t h thng khai

bo in t ca DN; k tn, ng du v lm cc th tc tip theo. Lung xanh: Sau khi lm th tc xut kho, bi, DN mang t khai n i Gim st ti Chi cc HQCK lm th tc thng quan. Lung vng: DN mang b h s n i Thng quan Chi cc HQT xut trnh. Sau khi kim tra h s, nhn vin HQ tip nhn, in phiu kim tra chng t giy, giao cho DN 01 bn. Chi cc HQT duyt thng quan trn h thng XLDL TQT. DN mang t khai n i Gim st ti Chi cc HQCK lm th tc thng quan nh hng lung xanh (tr trng hp hng phi kim tra thc t th thc hin nh i vi hng lung ). Lung : DN mang b h s n i Thng quan Chi cc HQT xut trnh. Sau khi kim tra h s, nhn vin tip nhn, in phiu kim tra chng t giy, nim phong b h s giao cho DN chuyn n i Th tc ti Chi cc HQCK. DN mang b h s n i Th tc ti Chi cc HQCK kim tra hng. Sau khi kim tra hng xong, nhn vin HQ kim ha s nhp kt qu vo h thng XLDL TQT, in phiu ghi kt qu kim tra, giao cho DN 01 bn. Chi cc HQT cn c kt qu kim tra ca Chi cc HQCK, s kim tra h s sau kim ha, duyt thng quan hng ha trn h thng XLDLTQT. DN mang t khai n i GS ti Chi cc HQCK lm th tc thng quan hng ha. - H s sau khi thng quan s c chuyn v cho i KTSTQ Chi cc HQT kim tra phc tp. - DN t khai, t tnh, t chu trch nhim trc php lut v t np thu, l ph qua kho bc v ngn hng. L ph np theo hng thng theo thng bo l ph nhn t c quan HQ qua h thng khai bo in t ca DN. TQT, phc v cho vic phn lung t khai v kim sot HQ.2.2.5 Kt qu thc hin quy trnh th tc HQT ti chi cc hi quan Bc H Ni :

2.2.5.1. S lng t khai hng ha v kim ngch XK,NK :Sau mt thi gian chun b tch cc v khn trng v mi mt cho vic thc hin, ngy 22/10/2010, chi cc HQ Bc H Ni chnh thc tin hnh p dng th tc hi quan in t i vi hng ha XK,NK theo hp ng mua bn ca cc doanh nghip XNK ti a bn H Ni. Kt qu nh sau: Bng : S lng t khai hng ha v kim ngch xut nhp khu hng ha ti Chi cc Hi quan Bc H NiNm 2008Nm 2009Nm 2010

Tng s t khai28.52443.57148.111

Kim ngch (USD)1.581.000.0002.287.859.0003.400.000.000

Phn lungXKNKXKNKXKNK

T khaiChim (%)T khaiChim (%)T khaiChim (%)T khaiChim (%)T khaiChim (%)T khaiChim (%)

Lung xanh9662319.0607812.73996,3219.0008,348.490466.62122

Lung vng2.363562.022081511,147543,516.7553714.04747

Lung 871213.242142.7272,637.2008,153.204178.99431

+ Trong nm 2011 : tng s t khai :35.006 ,tng kim ngch XNK :2.6 t USD+ c thc hin n ht ngy 31/12/2011 :

++ tng s t khai :khong 4000++ Tng s kim ngch :khong 3 tS LNG T KHAIKIM NGCH XNK (USD)

Trong kLy kTrong kLy k

XUT KHU14.05014.0501.080.471.000

- mu dch13.26513.2651.077.789.0001.077.789.000

- PMD7857852.682.0002.682.000

- Khc0000

NHP KHU20.95620.9561.506.657.0001.506.657.000

Mu dch16.62616.6261.385.772.0001.385.772.000

PMD4.3304.330120.885.000120.885.000

Khc0000

2.2.5.2 Kt qu thc hin p dng hi quan in t ti chi cc hi quan Bc H NiTrong thi gian p dng hi quan in t t 22/10/2010 n ht 31/12/2011 th: +Tng t khai : hn 8000 TK

+Tng kim ngch : 661.659.000.000 USD + Tng thu : 667.512.000.000 VND

Trong :

+ lung xanh : 2.914 TK

+ lung vng : 3.964 TK

+ lung : 1.155 TK

2.2.5.3 Mt s thng s khi p dng hi quan in t ti chi cc : Vic p dng hi quan in t vo chi cc l bc pht trin ln trong lm th - Thi gian lm th tc trung bnh: lung xanh: 5-10 pht, lung vng: 20-30

pht, lung : 1-2 gi.

- Phi hp tt vi cc c quan bo ch, truyn thanh, truyn hnh, t chc tuyn

truyn, vn ng DN tham gia th tc HQT.

- H tr DN ci t, hng dn s dng h thng khai bo in t v x l cc

vng mc pht sinh trong qu trnh thc hin th tc.

- Phi hp tt vi cc chi cc trong cc HQ H Ni

- Thng xuyn t chc rt kinh nghim thc hin, kho st kin DN nhm

khc phc nhng hn ch, tn ti v nng cao hiu qu thc hin quy trnh th tc HQT.

- Nghin cu xut TCHQ m rng TQT ti Chi cc v m rng loi hnhi vi hng u t. Trin khai TQT i vi hng nhp u t kinh doanh

- T chc la chn 50 DN v t chc 5 t hp vi cc DN ny (mi t 10 DN) gii thiu th tc HQT, vn ng cc DN tham gia. Kt qu c hn 60 DN ng k tham gia th tc HQT. 2.3 Cc nhn t nh hng n qu trnh thc hin th tc hi quan in t ti chi cc hi quan Bc H Ni :2.3.1 Thun li: - C s ch o tch cc, thng xuyn, su st ca lnh o Cc HQ H Ni

vi tinh thn quyt tm cao, s chun b k lng v mi mt trong t chc trin khai thc hin:

+ Trc khi trin khai thc hin chnh thc, mc d rt quyt tm nhng Chi cc HQ Bc H Ni tip nhn thy h thng x l d liu thng quan in t cha p ng yu cu cng vic. V vy, n v t chc tp hun s dng th nghim pht hin nhng li, nhng chc nng cn thiu ngh Tng cc hi quan, cng ty FPT chnh sa v b sung. + Trong sut qu trnh thc hin, lnh o Chi Cc c phn cng ph trch Chi cc Hi quan in t lun lun theo di st cng vic v c nhng ch o kp thi. Thng xuyn t chc rt kinh nghim trong ni b n v, vi cc phng ban thuc Chi cc hi quan ca khu v cc DN nhm tho g, khc phc cc vng mc, tn ti theo hng to mi iu kin thun li cho DN v thng quan hng ha nhanh chng- C s phi hp cht ch, ng b gia Chi cc vi cc c quan

Tng cc (nh Cc Cng ngh thng tin v Vn phng Hin i ha), cng ty FPT, c bit l gia Chi cc Hi quan in t, cc Phng ban chc nng, cc n v Hi quan in t :

i vi mt h thng, h thng c th hot ng tt th cc b phn cu thnh trong h thng phi tt v vn hnh mt cch sung s, khng b hng hc, trc trc. Nhn thc c iu ny, chi cc Hi quan Bc H Ni lun lun ch trng n vic m bo s phi hp cht ch, ng b ga cc b phn lin quan thc hin th tc Hi quan in t c tt v t c hiu qu cao. C th:

+ Phi hp vi cc c quan Tng cc nhn c s ch o kp thi trong

vic trin khai, x l cc vng mc v nghip v pht sinh.

+ Phi hp vi Cc Cng ngh thng tin v Thng k, cng ty FPT x l kp thi cc li, s c v chng trnh phn mm, h thng.

+ Phi hp gia cc n v Phng ban, Chi cc hi quan ca khu Ni Bi gii quyt cc yu cu v nghip v, khc phc nhng hn ch ca h thng, ng truyn, to thun li cho DN thng quan nhanh hng ha (u tin kim tra trc i vi cc l hng lm th tc Hi quan in t; nu ng truyn, h thng b s c vn gii quyt thng quan hng ha cho DN v khc phc s c sau, khng hng ha tn ng). +Qua cc thng tin kho st v qua thng tin trn cc phng tin thng tin i chng m ngi vit thu thp c th hin nay cc DN ang b ch tc khu gim st v kim tra ti cc Chi cc hi quan ca khu. Mc d vic thc hin th tc khu u ti Chi cc l rt nhanh nhng khi n khu gim st, khu kim tra hng ha th rt chm, mt phn do khch quan (ng truyn b nghn, b t) nhng phn ln l do ch quan, do con ngi quyt nh. Nu thi gian thc hin th tc Hi quan in t chm hn th tc HQ th cng th cc DN tt yu s t b hoc khng tham gia. - C s ng h v tham gia nhit tnh ca cc DN ng k v c cp giy cng nhn tham gia th tc Hi quan in t: y cng l mt trong nhng i tng c vai tr quan trng trong vic ng

gp vo s thnh cng chung ca th tc Hi quan in t. Chnh s tham gia thng xuyn v tch cc ca cc DN ny lm cho s kin Hi quan in t thm sinh ng v c tm nh hng su rng v mt kinh t, chnh tr, x hi. S lng DN ngy cng tng v s tham gia thng xuyn, lin tc ca cc DN l s khng nh th tc Hi quan in t c mt ch ng trong x hi. Mc d cn nhiu vic phi lm nhng v c bn th tc Hi quan in t th hin quyt tm ci cch th tc hnh chnh ca ngnh HQ theo hng hin i ha, ph hp vi chun mc ca khu vc v th gii.

- S ng gp to ln ca cc c quan bo i trong vic a tin, tuyn truyn v hot ng Hi quan in t : Khi nh gi nhng mt tch cc m th tc HQT t c, chng ta khng

k n s ng gp to ln ca cc c quan bo, i trong vic a tin, tuyn truyn v hot ng Hi quan in t .Chnh nh s tuyn truyn ca cc c quan bo i m d lun, DN c iu kin tm hiu v th tc Hi quan in t .t DN s c nhng quyt nh ph hp hn.

Kt qu: Vi cng mt iu kin nh nhau l con ngi, c s vt cht k thut

v c s quan tm ch o su st ca lnh o cc cp. Tuy nhin, vic trin khai thc hin th tc ti Chi Cc HQ Bc H Ni c nhng thnh qu bc du. Nhng nhn t ny nu tip tc c duy tr v pht trin th s tr thnh nhng c hi y mnh v pht trin th tc Hi quan in t trong tng lai.

2.3.2 Kh khn trong qu trinh thc hin th tc hi quan in t ti chi cc hi quan Bc H Ni :- Thc hin th tc Hi quan in t trong iu kin cha c Chnh ph in t v cc vn bn php l lin quan n giao dch in t, thng mi in t, Hi quan in t nn vic phi hp gia cc b, ngnh cn rt hn ch (v d: m ha danh mc hng qun l chuyn ngnh, hng qun l hn ngch, hng cm hoc hng XNK c iu kin, trao i thng tin v DN).

- Th tc Hi quan in t l mt loi hnh th tc hon ton mi m, cha c kinh nghim trong thc t, li quyt nh trin khai trong mt thi gian rt ngn ch vi thng cho nn khng th trnh khi nhng hn ch, bt cp trong vic t chc thc hin t vic xy dng vn bn, xy dng phn mm, xy dng m hnh, thnh lp c cu b my t chc, xy dng tr s lm vic, mua sm trang thit b v.v...

- S phi hp gia cc V, Cc thuc Tng cc Hi quan trong vic t chc thc hin cha ng b nn cn hn ch n vic xy dng h thng x l d liu thng quan in t, n cc quy nh cho ton b hot ng th tc Hi quan in t.

- Vic thay i phng thc qun l c tn ti t nhiu nm xy dng phng thc qun l mi l vic lm v cng kh khn v n tc ng n nhiu mt trong hot ng ca ngnh HQ, nh hng n tm t, tnh cm, thc ca nhiu cn b cng chc HQ. y l tr ngi ln nht khng ch i vi ngnh HQ m cn i vi cc ngnh khc, c quan khc.

- S tham gia ca cc DN cn hn ch do thiu thng tin, do nhn thc v do

iu kin khch quan v ti chnh, th tc. Xt v nguyn nhn su xa th tr ngi chnh l thuc v con ngi. Cho d cc iu kin co m bo n u nhng nu con ngikhng ng h v tham gia th kh c th thnh cng.

- S thay i trong vic ph trch ca lnh o Tng cc, vn phng Hin i

ha v thiu s quan tm thng xuyn ca cc c quan Tng cc sau khi h thng vn

hnh trong thi gian qua lm nh hng khng nh n hot ng ca n v. duy tr h thng hot ng, n v ch ng tm cch khc phc nhng kh khn, gii quyt kp thi nhng vng mc pht sinh trong thc hin, m bo quy trnh c vn hnh mt cch thng sut.

- Nhng hn ch ca h thng qun l (chng trnh phn mm), c s h tng

thit b, mng chm c B ti chnh, Tng cc Hi quan quan tm khc phc lm cho vic thc hin quy trnh th tc Hi quan in t khng t c hiu qu cao.

- M hnh th tc Hi quan in t ang p dng c mt s bt cp lm cn tr vic pht trin th tc Hi quan in t trn din rng. S thiu dt khot, lng tng trong vic la chn m hnh lm cho vic pht trin th tc Hi quan in t khng t c kt qu v ng tin thi gian ra.

- Khi th tc Hi quan in t mi thc hin c hn 2 thng th Lut sa i, b sung mt s iu ca Lut HQ; Lut sa i, b sung Lut thu tiu th c bit, thu VAT v Lut Thu XNK mi c hiu lc t ngy 01/01/2006. V vy, tng cc Hi quan tp trung mi cng vic trin khai cc lut mi ny. Hng lot quy trnh th tc mi ra i, trong c quy trnh th tc HQ i vi hng ha XK, NK ban hnh theo Quyt nh 1951/Q- TCHQ ngy 19/12/2005 (sau ny l Quyt nh 874/Q-TCHQ ngy 15/05/2006) v vic thc hin th u tin cho DN to s thng thong trong qu trnh lm th tc HQ cho cc DN so vi trc y, khin cho vic trin khai th tc Hi quan in t gp nhiu bt li v b chng li trong mt thi gian. Mt s DN tham gia c s phn vn, do d, ch i, cc DN cha tham gia khng mun tham gia. iu ny tc ng rt ln n vic thc hin v pht trin th tc Hi quan in t ti Chi Cc HQ Bc H Ni trong thi gian qua. 2.4 nh gi kt qu thc hin th tc Hi quan ti chi cc Hi quan Bc H Ni trong thi gian qua :2.4.1 Nhng u im: Qua hn 1 nm p dng Hi quan in t mc d gp nhiu kh khn nhng nhn chung vic thc hin trin khai th tc ti Chi Cc HQ Bc H Ni t c nhng kt qu ng khch l .Kt qu ny l tin Chi cc tip tc pht trin th tc Hi quan in t trong tng lai .2.4.1.1 i vi DN:

Qua kho st cc doanh nghip tham gia th tc hi quan tai chi cc ,c doanh nghip u cho rng th tc Hi quan in t c tin b hn th tc HQ truyn thng v DN c hng nhiu li ch khi tham gia th tc Hi quan in t. Mc d cc DN u cha thng k c s liu c th nhng c nh gi nhng li ch t c l tit kim chi ph 81,63%, tng uy tn thng hiu 42,86%, tit kim thi gian 36,73% v tng li nhun 30,61%. Tit kim thi gian lm th tc: Trc y cng nh hin nay, khi lm th tc HQ th cng, DN thng mt rt

nhiu thi gian cho vic lm th tc. lm th tc cho mt l hng theo phng php truyn thng DN phi mt rt nhiu thi gian chun b h s np, xut trnh cho c quan HQ ti ca khu. DN cng mt nhiu thi gian cho vic i li np, b sung h s, ch i gii quyt h s rt nhiu b phn ca c quan HQ. Nay vi th tc Hi quan in t, DN c th khai bo bt c lc no, bt c u nu c ni mng vi c quan HQ, Cng mt lc DN c th lm th tc nhiu ca khu (cng, sn bay, kho ngoi quan...) khc nhau m khng cn n c quan HQ (tr lung vng v lung phi np h s, giy php). Trong thi gian ch thng tin phn hi t c quan HQ, DN c th b tr nhn vin lm vic khc ti c quan.

Theo kt qu kho st 79/130 DN, thi gian lm th tc trung bnh cho mt l hng theo th tc HQ truyn thng l t 4-8 gi. Khi thc hin th tc Hi quan in t, thi gian lm th tc cho mt l hng i vi lung xanh l t 5 n 10 pht, lung vng l t 20 n 30 pht, lung l t 1 n 2 gi. DN tit kim c khong 2 n 4 gi cho mt l hng. Vic thng quan hng ha nhanh chng gip cho DN ch ng trong hot ng XNK, trong sn xut, kinh doanh, tit kim nhiu chi ph hu hnh cng nh v hnh.

Gim bt nhn s cho vic lm th tc: Do n gin trong vic khai bo, lp b h s chng t v DN c th khai bo t c quan DN, mt nhn vin c th khai bo nhiu t khai cng mt lc, khai bo nhiu ca khu khc nhau m khng cn phi n cc ca khu np h s nh th tc HQ truyn thng cho nn nhn s phc v cho vic lm th tc ca cc DN s gim. Theo kt qu kho st c 16 cng ty gim s nhn vin. S lng gim l t 1- 3 ngi/ cng ty. Tit kim chi ph lm th tc: Do gim c thi gian v nhn s cho vic lm th tc v khng phi tip xc vi nhiu b phn HQ nh ng k, tnh thu, gi, kim tra, gim st kho bi cho nn hn ch rt nhiu tiu cc pht sinh ng thi do gii phng hng nhanh nn DN cng gim c chi ph kho bi, chi ph bc xp, li vay ngn hng. Qua kt qu kho st cho thy cc DN khi tham gia th tc Hi quan in t tit kim c rt nhiu chi ph. Mc d cc DN cha thng k bng con s c th nhng theo nhn xt ca cc DN th chi ph ny c gim ng k.

Tng doanh thu, tng li nhun: Vi vic gim thi gian lm th tc, thng quan hng ha nhanh, gim bt cc khon chi ph nh nu trn th vic tng doanh thu ca DN l iu tt yu. Qua kho st cho thy c 30,61 % DN nh gi tng li nhun v 6,12% DN nh gi tng doanh thu khi tham gia th tc HQT.

Tng uy tn thng hiu DN: Ngoi nhng li ch nh nu trn, vic tham gia th tc ca cc DN cn l dp gii thiu thng hiu ca mnh. Do th tc Hi quan in t l mt s kin ni bt cha tng c nn rt c nhiu ngi, c cc c quan truyn thng i chng (truyn thanh, truyn hnh, bo ch, bo in t...) trong nc cng nh nc ngoi quan tm. S xut hin hnh nh, thng tin v cc DN ny trn cc phng tin thng tin i chng l c hi cc DN qung b thng hiu ca mnh m khng phi tn km chi ph cho vic qung co. Kt qu kho st cho thy c 42,86 % DN nh gi li ch ny.

Li ch trong vic s dng h thng khai bo in t: Do trong giai on th im cc DN tham gia th tc Hi quan in t c t chc truyn nhn d liu (VAN) l cng ty FPT cung cp mt phn mm khai bo min ph. Mc d h thng ny cn c nhng hn ch, cha c nhiu tin ch nhng v c bn cng gip ch cho DN trong vic khai bo, khai thc cc tin ch, chc nng t h thng. DN c th qun l cc thng tin v t khai, h s, chng t c lin quan n hot ng XNK ca DN khi s dng h thng ny.

Nhng li ch khc: - Vic ch lm th tc ti Chi cc Hi quan in t cng gip cho DN khng phi mt thi gian cho vic xc minh n thu ti cc Chi cc khc. Nu lm th tc HQ truyn thng ti nhiu ca khu, khi c tnh trng cng ch, DN phi i xc nhn khng n thu ti nhiu chi cc (ni cn n thu), rt tn thi gian, mc d DN np thu nhng v mt l do no h thng vn thng bo DN cha np thu (cng ch nhm).

- Tham gia th Hi quan in t gip DN gim bt rt nhiu giy t phi np cho c quan HQ. Vic p dng vic k khai t tnh thu, t lu gi cc chng t, h s v t chu trch nhim trc php lut nng cao vai tr trch nhim ca cc DN trong hot ng XNK. Cc DN c h tr v hng dn kp thi v th tc HQ, thng qua c quan VAN v Chi cc Hi quan in t m khng phi tn bt k khon chi ph no.

- Vic tham gia th tc HQT gip cho DN lm quen vi loi hnh th tc mi.

y cng l bc chun b, l c hi cc DN t khng nh mnh trong lnh vc thng mi in t. Vic tham gia trc ca cc DN s to iu kin thun li cho cc DN trong qu trnh cnh tranh i vi cc i th khc khi Vit Nam chnh thc tham gia WTO.

2.4.1.2 i vi c quan HQ: - Vic thc hin th tc HQT th hin r quyt tm i mi, ci cch th tc

hnh chnh, thay i phng thc qun l ca ngnh HQ ni chung. p dng phng php qun l ri ro da trn nn tng trang thit b hin i thay th cho phng php qun l th cng truyn thng. Chuyn t kim tra trc, kim tra trong thng quan (tin kim) sang kim tra sau thng quan (hu kim), to iu kin thun li cho DN trong vic gii phng nhanh hng ha.

- Vic thc hin th tc Hi quan in t v ra i Chi cc Hi quan in t lm gim mt phn p lc cng vic cho cc Chi cc hi quan ca khu. Ton b cng vic c x l thng qua h thng my tnh gip cho vic qun l c hiu qu, khoa hc; hn ch s tip xc gia DN v c quan HQ v hn ch tnh trng tiu cc xy ra.

- Vi b my t chc gn nh, quy trnh th tc n gin, t s dng h s giy, mt cng chc HQ c th x l nhiu cng vic khc nhau. Thng qua h thng, cc khu nghip v c tun t tin hnh, tit kim thi gian lun chuyn v trnh k h s. Do , thi gian thng quan hng ha nhanh hn so vi quy trnh th cng truyn thng.

- m bo tnh cng khai, minh bch, cng bng trong qun l. Ton b cc thng tin yu cu ca c quan HQ i vi DN c th hin trn h thng, gip cho DN ch ng trong vic lm th tc, hn ch vic i li nhiu ln, gy phin h cho DN.

- Xy dng c hnh nh p ca c quan HQ v c s vt cht, trang b hin i, tc phong lm vic vn minh lch s, thi , tinh thn phc v DN trong hot ng XNK.

- Nhng thnh cng bc u ca vic thc hin th tc Hi quan in t ti n v l tin cho vic pht trin th tc Hi quan in t trong tng lai. Qua ,chi cc hi quan Bc H Ni ,Tng cc Hi quan rt ra c nhiu kinh nghim trong vic ch o thc hin thng quan in t thi gian qua, nh hng cho cng tc thng quan in t thi gian ti, thc hin thnh cng Quyt nh 149/2005/Q-TTg ngy 20/06/2005 ca Th tng Chnh ph v to ra ng lc cho vic ci cch, hin i ha th tc HQ. y cng l tin , bi hc kinh nghim cho vic trin khai d n hin i ha HQ theo vn vay ca Ngn hng th gii (World Bank) sau ny.

2.4.1.3 i vi x hi: - y l s kin quan trng c s quan tm c bit ca Chnh ph, cc b ngnh v s ng h ca cng ng DN, x hi.

- L mt trong nhng ng thi tch cc chng t thin ch ca Vit Nam trong vic hi nhp vi th gii, gp phn thc y tin trnh m phn song phng v a phng gia nhp WTO ca Vit Nam.

-Qua kho st 79/130 DN v vic thc hin th tc HQT ti Chi Cc cc DN u c kin nh gi tt v rt tt vi t l gn 90%, khng c kin nh gi km .

2.4.2 Nhng nhc im: 2.4.2.1 V h thng qun l (chng trnh phn mm): - H thng x l d liu thng quan in t ca HQ cn sa i v b sung thm mt s chc nng ph hp vi cc quy nh mi ca Lut sa i, b sung mt s iu ca Lut HQ, Lut thu XNK, Lut sa i, b sung Lut thu Tiu th c bit, Thu GTGT p dng t 01/01/2006.

- Cc h thng qun l hin ti cha tch hp vo H thng x l d liu thng quan in t to thun li cho cng chc tc nghip v tng cng kh nng t ng ha ca h thng.

- H thng khai bo in t ca DN cha n nh, cht lng dch v h tr cha tt. H thng ny mi ch dng chc nng khai bo, trao i thng tin v qun l thng tin khai Hi quan in t, cha c cc yu cu qun l c th cho tng DN.

* H thng x l d liu thng quan in t ca HQ: H thng x l d liu thng quan in t ca HQ do cng ty FPT xy dng theo tha thun gia Cc CNTT v thng k v cng ty FPT. Nhn chung, h thng ny cha hon thin, ch p ng trong giai on th im vi s DN nh, s lng t khai t. Nu khng hon thin v nng cp, h thng s khng p ng cho vic m rng i tng v loi hnh tham gia.

- Chc nng x l t ng ca h thng cha thc hin c v cha thit lp c h thng qun l ri ro. Vic thc hin tip nhn, phn lung t khai hin nay u do cn b cng chc thc hin nn vic x l cn mang tnh ch quan ca cn b cng chc, d sai st, ri ro v mt nhiu thi gian.

- Nhiu chc nng ca h thng cn thiu hoc khng c. V d: x l cp nht,

tr li giy php; bo co s liu; trao i thng tin gia c quan HQ v DN khi cn thit; thng bo l do, ni dung sa cha t khai, hy t khai ca DN; chc nng kim tra tnh thu t ng; danh sch n v tnh cn thiu mt s n v (v d nh Bou, UI trong tn dc); danh mc cc nc xut x khng c nhm nc (v d nh EU); danh sch cc n v khng c chc nng ng b t ng gia cc h thng (kh khn khi cp nht cc thng tin thay i lin quan n DN), khu kim tra sau thng quan; thng tin cnh bo ca khu trc cho khu sau v.v...

- Mt s chc nng ca h thng b li: V d: h thng cha kim tra c v thng bo cc ni dung sa cha; t khai DN sa cha nhng ni dung sa cha khng th hin ti h thng (t khai tr gi, vn n, s container, loi container...) ; chc nng lch s v ghi nhn khng th hin y v thng nht cc ni dung cng vic thc hin ti cc bc; li h thng (do d liu b y cng; h thng ng truyn b t); cp nht thng tin kim tra h s sau kim ha c ni dung trng lp (chng trnh t ng thm vo); chc nng x l vi phm v gim nh (cha cho php theo di c trng hp x l vi phm ti khu gim st, cha cho php nhp my cc ni dung v theo di vi phm); li k thut lp trnh (t ng lm trn s l ca n gi, thu sut).

- Mt s chc nng ca h thng cha c cp nht mi: V d: chc nng theo di CO cha cp nht mi v thi gian (trc y l 60 ngy, nay ch c 30 ngy); cc thng tin phc v cho vic QLRR v phn lung t khai t ng cha c hoc cha cp nht, sa i (Biu thu XNK, Biu thu VAT, Biu thu Tiu th c bit, Biu thu CEPT, danh mc hng np thu ngay, hng dn tem, hng qun l chuyn ngnh, thng tin cng ch DN v.v...).

- Mt s chc nng ca h thng cha tin dng cho ngi dng: V d nh duyt phn lung, duyt thng quan (bt buc phi nhp ni dung v bm chn nt duyt, thay v ch bm chn nt duyt); t khai sa cha v t khai ban u c ni dung khng thng nht cc ct mc, kh kim tra; cc thng tin cnh bo ca h thng h tr cho vic phn lung mang tnh chung chung mc chnh xc khng cao (kh khn trong vic x l t khai); h thng cng lc lin kt vi nhiu h thng x l thng tin cho nn i lc x l chm; mt s chc nng cha lin kt c nh xc nh gi tnh thu (h thng GTT22), cng ch thu (h thng KT559).

* H thng khai bo in t ca DN: H thng khai bo in t ca DN giai on th im cng do cng ty FPT xy dng, c cung cp min ph v khng thu cc loi ph dch v ci t, bo hnh, nng cp. V c bn, h thng ny p ng yu cu khai bo ca DN. Tuy nhin, h thng cn c nhng hn ch nh sau:

- Nhiu chc nng ca h thng cn thiu hoc s dng km hiu qu. V d: theo di n CO; trao i thng tin gia DN v c quan HQ khi sa cha t khai, hy t khai; thiu tin ch cho ngi dng nh tra cu cng ch, tra cu giy php; chc nng truy xut d liu km; cch thc nhp d liu khng thun tin; mt s ni dung khng thit k (ngi NK i vi hng XK, tng cng s lng hng XK, phng tin vn ti, hng FOC, hng mu); khng c chc nng phn quyn nh thc t ca DN, khng c chc nng to danh mc, sp xp, tm kim d liu trong danh mc; mt s trng d liu thit k cha tin li cho ngi dng (trng tn hng khng c danh mc hng, trng xut x khng c danh mc xut x hng ha ngi s dng la chn khi nhp d liu); chc nng t ng tnh l ph ti h thng ca DN.

- Mt s chc nng ca h thng b li. V d: li n v tnh khi khai bo 1000 n v; nhp d liu t file excel vo h thng khng thc hin c; s liu khng chnh xc (tng tr gi thnh tin); di mt s trng d liu (s lng, nh NK, nh XK) khng thit k ph hp vi thc t (qu ngn, khng nhp ht d liu); chc nng phn b chi ph (bo him, vn chuyn, ng gi() khng chnh xc; thit k khng ph hp cho ngi s dng (phi dng chut khi nhp liu thay v dng bn phm); khi in t khai, h thng xut ra file excel, DN c th sa cha cc thng tin trn h thng, nn tnh ton vn d liu khng cao. Qua kt qu kho st 60 DN tham gia th tc HQT trong 2 t, cc DN nh gi v h thng khai bo nh sau: 48,98% kin nh gi bnh thng, 46,94% kin nh gi tt v 2,04% kin nh gi rt tt. Trc y, t l nh gi tt chim 58,8%, rt tt chim 5,9% v bnh thng l 35,3% 2.4.2.2 V h thng c s h tng CNTT:

* H thng ng truyn: Hin nay h thng mng WAN ca chi cc kt ni TTDL v CNTT vi cc phng ban ,n v nghip v gm nhiu ng truyn khc nhau nh cp quang, MSDN, UTP, leaseline, MPLS, GHSDL, vi nhiu loi tc khc nhau. H thng mng WAN kt ni t Chi Cc phn ln c tc thp v cha c h thng d phng cho cc ng truyn leaseline/MPLS. Hin ti, h thng mng LAN ti TTDL cha th p ng lm "TTDL tp trung" theo ng ngha v: h thng LAN Switch cha c xy dng theo ng m hnh Data Center; cha c h thng Score/Distribution Switch; cha c h thng bo mt cho Server Data; cha c ng kt ni WAN d phng.

*V ngun nhn lc:Qua thc t trin khai th tc Hi quan in t v qua kt qu kho st kin ca DN cho thy, hin nay trnh tin hc, nghip v ca cn b cng chc gim st cn hn ch. y cng l mt c im chung ca ngnh HQ Vit Nam ln HQ ca mt s quc gia trong khu vc, do qu trnh pht trin lch s li. Chnh v vy, vic o to nng cao trnh cho cn b cng chc trong thi gian ti l rt quan trng v cn thit nu mun pht trin th tc Hi quan in t trn din rng trong phm vi ton Cc v quc gia. Ngoi ra, nng cao hiu qu phc v cho cc DN Tng Cc HQ H Ni cng cn phi ch trng vic nng cao trnh chuyn mn nghip v, trnh vn ha giao tip cho cn b cng chc. Trong thi gian qua, trong cc hi ngh i thoi vi DN, nhiu DN c kin nh gi khng tt v chuyn mn nghip v, v tinh thn thi phc v, v cch ng x thiu vn ha, v nhng nhng nhiu, tiu cc ca mt s cn b cng chc HQ ti mt s n v. Tng Cc HQ H Ni nghim tc chn chnh v c bin php x l cc trng hp vi phmTng Cc HQ cng m cc lp bi dng v vn ha giao tip, tp hun v chuyn mn nghip v ci thin hnh nh ca n v. Tuy nhin, vic lm ny i vo n np cn phi c mc tiu, chin lc v k hoch thc hin mt cch c th v lu di mi mang li hiu qu.

2.4.2.3 V cng tc thu thp, x l thng tin, QLRR v KTSTQ: Mt trong nhng im mi ca quy trnh th tc Hi quan in t l vic ng dng phng php qun l ri ro, nghip v kim tra sau thng quan trong vic lm th tc cho hng ha XNK ca DN. Tuy nhin, i vi th tc Hi quan in t hai ni dung ny cha thc s c coi trng v u t ng mc. Nhn chung, qun l ri ro ca ngnh HQ mi ch giai on hnh thnh. H trong2.4.2.4 Mt s tn ti khc:

* V vic s dng h thng: Trong qu trnh thc hin, do y l mt quy trnh th tc mi cho nn vic hiu v thc hin ca cn b cng chc HQ v DN c nhng hn ch nht nh. Nhiu tnh hung pht sinh ngoi quy nh cha c cp nht. Tnh trng nhn vin ca mt s DN khng bit s dng h thng khai bo in t, cha hiu r nhng tnh nng ca h thng v quy trnh thc hin th tc. Vic chnh sa t khai, khai bo sai, khai bo thiu ni dung yu cu thng hay xy ra, nht l nhng DN mi tham gia, cha c iu kin tp hun v s dng h thng nhiu hoc cc DN c lc lng CNTT t, trnh tin hc hn ch.

Tm li :Quy trnh thc hin th tc HQT vit nam ni chung v ti chi cc HQ Bc H Ni ni ring l l kt qu ca vic trin khai ng dng cc m hnh trong thc t v tip thu kinh nghim m hnh cc nc, thc hin th tc HQT i hi phi c nhng quy nh ,i hi phi c h tng CNTT tng ng pht trin v i ng c trnh ph hp thc hin .Vic trin khai thc hin th im trong giai on u l v cng cn thit. N gip cho chng ta kim nh nhng k hoch, mc tiu, chin lc v c nh hng ng n trong tng lai theo hng gim thiu nhng ri ro v tit kim chi ph trong thc hin. Qu trnh thc hin th tc HQT ti Chi cc trong thi gian qua chu s tc ng t nhiu pha, khch quan ln ch quan. Bn cnh nhng thun li, n v gp khng t kh khn khi thc hin. V mt thun li ,Chi cc HQ Bc H Ni c s ch o tch cc ,thng xuyn su st ca lnh o n v trong t chc trin khai thc hin; c s phi hp cht ch, ng b gia n v vi cc c quan lin quan c bit l gia Chi cc HQT, cc Phng ban chc nng v cc n v HQCK; c s c gng, tinh thn lm vic tch cc, hiu qu ca cn b cng chc thuc Chi cc HQT v cc Chi cc HQCK v s ng h, tham gia nhit tnh ca cc DN.

CHNG 3:

MT S GII PHP NNG CAO HIU QU THC HIN TH TC HI QUAN IN T TI CHI CC HI QUAN BC H NI TRONG THI GIAN QUA.3.1 Mc ch xy dng gii php:

Vic xy dng v thc hin cc gii php l nhm nhng mc ch sau y: - Tip tc hon thin quy trnh th tc HQ hin ti, khc phc nhng hn ch, vng mc cn tn ti, to mi iu kin cho hot ng XNK pht trin. - Pht trin th tc HQT theo m hnh ph hp vi iu kin, hon cnh Vit Nam: a dng ha v loi hnh, m rng quy m v s lng DN tham gia, tng cng trang b c s vt cht, my mc, thit b phc v cho cng tc kim tra, kim sot. - Xy dng i ng cn b cng chc HQ chnh quy, hin i, trong sch vng mnh, c trnh v phm cht o c p ng cho yu cu hin i ha ngnh HQ, hi nhp vi HQ trong khu vc v quc t. 3.2 Cn c ca cc gii php :3.2.1 Xu th pht trin ca th gii v hi nhp ca Vit Nam:

- Hin nay, xu th hi nhp ca Vit Nam vi khu vc v quc t l tt yu khch quan. Trong thi gian qua, Vit Nam tham gia k kt nhiu hip nh, hip c vi cc nc trong quan h quc t; xy dng v hon thin h thng lut php tham gia c t chc quc t . HQ Vit Nam l mt b phn khng th tch ri ca b my Nh nc Vit Nam. V vy, vic hi nhp ca ngnh HQ cng l mt xu th tt yu, khch quan. - Xu th pht trin ca HQ quc t ngy nay l ng dng CNTT vo hot ng qun l mt cch c hiu qu. Vic ng dng th tc HQT l con ng pht trin ca hu ht cc nc v l yu cu ca HQ quc t trong xu hng ton cu ha. - Vic thc hin th im th tc HQT ti Vit Nam l bc t ph trong cc b ngnh trong vic trin khai Chnh ph in t, l cuc tng din tp ngnh HQ tham gia vo tin trnh hi nhp chung vi HQ cc nc, nht l cc nc trong khu vc (Hip nh khung E-Asean) v l bc chun b Vit Nam gia nhp vo WTO. 3.2.2 Thc trng th tc HQT:

- Cc gii php c xy dng da trn thc t trin khai thc hin th im th

tc HQT ti chi cc trong thi gian qua.

- Cn c t nhng bi hc kinh nghim v s thnh cng ln tht bi, nhng vic lm c, nhng vic cha lm c cng nguyn nhn ca n.

- Cn c vo nhng u im, nhng hn ch, vng mc cn tn ti cha c khc phc, nhng nhn t tc ng n ton b qu trnh thc hin. C th l 7 hn ch cn tn ti trong qu trnh thc hin l:

+ H thng qun l (chng trnh phn mm ca HQ, DN).

+ H thng c s h tng CNTT (h thng mng, h thng thit b).

+ M hnh th tc HQT v m hnh b my t chc.

+ Ngun nhn lc.

+ H thng qun l ca HQ (KTSTQ, QLRR, HTTT nghip v HQ).

+ Chnh sch lut php (Quy trnh th tc HQT, i l HQ, CP in t).

+ Cc tn ti khc (s dng chng trnh, t chc thc hin, trang thit b my mc, dng c h tr kim tra).

- Cn c kt qu iu tra nghin cu x hi hc t cng ng DN v x hi.

3.3 Cc gii php nhm nng cao hiu qu thc hin th tc hi quan in t ti chi cc hi quan Bc H Ni:

Da trn mc ch v cc cn c trn y, hon thin v pht trin th tc HQT ti chi cc em xin xut thc hin mt s gi php sau y :3.3.1 Hon thin cc h thng qun l v pht trin c s h tng

CNTT:

Xut pht t cc h thng qun l v c s h tng thng tin hin ti ca n v cha m bo yu cu thc hin v pht trin th tc HQT trong hin ti v tng lai, xin xut gii php hon thin cc h thng qun l v pht trin c s h tng CNTT nh sau: 3.3.1.1 Hon thin v nng cp h x l d liu thng quan in t : Hin nay, h thng XLDL TQT ch phc v cho vic lm th tc i vi loi hnh kinh doanh. Qua thc t s dng, h thng ny cn nhiu khim khuyt cn phi sa cha, nng cp, b sung thm nhiu chc nng cho hon thin. Nu khng hon thin v nng cp, h thng s khng p ng cho vic m rng th tc HQT trong thi gian ti. hon thin v nng cp h thng ny cn sa cha cc li v b sung thm cc chc nng y:- Sa cha cc li pht sinh- Sa cha h thng sao cho tin dng cho ngi dng

- B sung thm cc chc nng

- Cp nht mi cc thng tin trong h thng nh

- B sung thm mt s loi hnh khc vo h thng hoc xy dng cc h thng qun l ring.3.3.1.2 Hon thin v nng cp h thng khai bo in t ca DN: Cng ging nh h thng x l d liu thng quan in t, h thng khai bo in t ca DN hin nay cng cha hon chnh v cn phi hon thin, nng cp. C th h thng cn sa cha, b sung thm mt s chc nng sau:

Sa cha cc li pht sinh

- B sung thm cc chc nng - B sung thm mt s ni dung - Thit k h thng ph hp, tin dng cho ngi s dng - B sung thm mt s loi hnh khc vo h thng3.3.1.3 Hon thin, tch hp cc h thng qun l nghip v HQ: Hin nay, trong ton ngnh HQ, cc Cc HQ a phng ang cng lc s dng nhiu h thng qun l khc nhau. Mt s h thng ny do Tng cc hi quan xy dng Ngoi ra n v cng ch ng xy dng mt s h thng phc v cho nghip vujcuar chi cc nh h thng qun l CO form D,h thng Dn b trn ,h thng hng ha phi mu dch vvNhn chung, cc h thng ny p ng c bn phn ln cc khu nghip v ca ngnh HQ. Tuy nhin, cc h thng ny c xy dng nhiu thi im khc nhau, theo nhiu ngn ng lp trnh khc nhau, cu trc c s d liu, m hnh ng dng cng khc nhau. Mi khi chnh sch thay i cn chnh sa, nng cp mt h. Chnh v vy, nng cao hiu qu thc hin th tc HQT trong thi gian ti cn phi nhanh chng tch hp v lin kt cc h thng ny. Xy dng cc h thng ny thnh mt h thng thng nht c chc nng x l ton b cc hot ng nghip v HQ. Nghin cu cc h thng qun l ca kho bc, ngn hng, Cc thu a phng v cc b ngnh c th tch hp, trao i, s dng thng tin t cc c quan ny trong vic lm th tc cho cc DN. Vic tch hp cc h thng ny c th thu cc cng ty nc ngoi hoc cc cng ty c uy tn trong nc thc hin. S la chn c quyt nh ty theo gi c v tnh hiu qu t c sau khi tch hp. H thng tch hp ny nn xy dng trn m hnh 3 lp vi giao din Web hn ch vic ci t v c th duy tr m rng m khng thuc vo cc nh cung cp phn mm. D liu c t chc tp trung ti cc TTDL do TCHQ qun l. Vic kt ni x l d liu c thc hin thng qua mng WAN trong ton Tng cc.

3.3.1.4 Pht trin h thng c s h tng cng ngh thng tin: hon thin v pht trin th tc Hi quan in t trong thi gian ti, cn phi nng cp h thng c s h tng cng ngh thng tin hin ti bao gm h thng mng v h thng thit b. C th:

V h thng mng: - Xy dng h thng mng WAN v mng LAN theo m hnh qun l d liu tp trung ti trung tm d liu, m bo cho vic x l ton b t khai lm th tc ti i bn H Ni v cc vng ln cn (nu c php).

- H thng mng phi xy dng ng b, kt ni bng ng leaseline, tc ti thiu phi t 256 kbps tr ln bo m thc hin vic truyn nhn, trao i, x l d liu gia trung tm d liu, cc Chi cc Hi quan ca khu v Cc cng ngh thng tin Tng cc Hi quan. Nu c iu kin v ti chnh, nn u t xy dng ng cp quang tc 512 kbps s dng trong nhiu nm, khng phi b ng khi s lng ngi dng tng ln.

- Phi xy dng h thng mng d phng, phng nga cc trng hp nghn

mch hoc ngt mng v l do k thut hoc v cc s c bt kh khng.

V h thng thit b:

- Lp t v nng cp h thng thit b ti cc b phn gim st, m bo thc hin tt khu nghip v cui ca quy trnh th tc Hi quan in t (xc nhn hng ha c thng quan). - trin khai thc hin th tc Hi quan in t giai on 2 v 3 vi vic m rng th tc Hi quan in t cho hai loi hnh gia cng, SXXK v hng bu phm, bu kin chuyn pht nhanh cn trin khai v hon thin cc h thng thit b ti cc Chi cc.

- Pht trin v nng cp h thng thit b ti trung tm d kiu v cng ngh d liu, chun b cho vic tip nhn v x l thng tin theo m hnh x l d liu tp trung. C th: tng cng trang b h thng u ni mng, thit b bo mt, h thng backup d liu, h thng chng st, chng chy, h thng lu in.

Theo kt qu kho st kin 60 DN tham gia th tc Hi quan in t, nhng kh khn m cc DN gp phi khi tham gia th tc Hi quan in t hin nay tp trung ch yu l truyn nhn d liu , %), chng trnh phn mm . y l hai kh khn ln nht m cc DN gp phi khi tham gia th tc Hi quan in t. Chnh v vy, hon thin v pht trin th tc HQT trc ht cn phi khc phc hai vn ny. Khi gii quyt hai vn ny cn ch n vic tch hp hoc pht trin theo hng m sau ny, khi d n hin i ha HQ hot ng th c th tip tc s dng, trnh lng ph.

* Li ch d kin t c ca gii php: - Thi gian thng quan hng ha s nhanh hn do vic thc hin t ng ha vic phn lung t khai, x l nhanh ti cc khu nghip v.

- Khc phc c cc li ca h thng, ng truyn, m bo h thng vn hnh lin tc, n nh v an ton.

3.3.2 Xy dng v pht trin ngun nhn lc:

Xut pht t nhng hn ch, tn ti ca ngun nhn lc hin ti ca n v, nhm p ng yu cu trin khai m rng th tc Hi quan in t v nng cao hiu qu qun l, phc v cho cc DN, chi cc cn ch trng n vic xy dng v pht trin ngun nhn lc. Nhn chung, vn xy dng v pht trin ngun lc l rt rng ln. Tuy nhin, trong phm vi hn hp ca ti ny, ngi vit ch xin xut 3 ni dung ch yu trong gii php ny nh sau:

3.3.2.1 o to cn b cng chc:

- o to ph hp vi tiu chun quy nh cho tng chc danh

- o to nghip v chuyn mn phc v cho cng tc:

+ o to i hc i vi cn b cng chc c trnh Trung hc ph thng, Trung cp, Cao ng v o to Trung hc ph thng (b tc) i vi cng chc cha tt nghip trung hc ph thng. + o to v nghip v HQ tng hp i vi cn b cng chc cha qua o to nghip v HQ. + T chc cc lp chuyn ngn hn nh gi tnh thu, m s hng ha, kim sot chng bun lu, kim tra sau thng quan, qun l ri ro, phng chng ma ty, thng phm hc v.v... cho cn b cng chc. + Khuyn khch cn b cng chc c trnh i hc, hc bng 2 cc chuyn ngnh m ngnh HQ cn nh k ton, ti chnh, ngoi ng, CNTT v o to sau i hc. + Khuyn khch cn b cng chc hc tp ngoi ng, tin hc ngoi gi. + o to chuyn gia cc lnh vc nh gi tnh thu, m s hng ha, kim sot chng bun lu, kim tra sau thng quan, qun l ri ro, ma ty, tnh bo v.v... nhm phc v cho nhu cu hi nhp v hin i ha ngnh HQ. Ngoi ni dung k hoch o to tng th trn y, vic thc hin th tc Hi quan in t t kt qu tt cn ch o to cho cn b cng chc tham gia quy trnh th tc Hi quan in t cc ni dung sau: V tin hc: nhng kin thc tng qut v tin hc, cch s dng cc h thng chng trnh i vi tng khu cng tc. V d: ng k, kim tra xc nh gi, kim ha, kim tra sau thng quan, qun l ri ro. V nghip v chuyn mn: gi tnh thu, m s hng ha, kim sot chng bun lu, kim tra sau thng quan, qun l ri ro, ma ty, thng phm hc, nghip v ngoi thng, vn ti bo him, thanh ton quc t, nghip v k ton, kim ton v.v... V ngoi ng: o to s dng ngoi ng Anh v tp trung vo 2 chuyn ngnh ch yu l ngoi thng v HQ. Kinh ph o to cc ni dung trn y c ly t ngun kinh ph o to hng nm do TCHQ cp theo d ton.3.3.3.2 S dng cn b cng chc:

Hin nay ngnh hi quan ang ng trc mt nghch l l rt cn cn cn b cng chc c trnh p ng nhu cu cng vic nhng khng th tuyn dng s lng. Trong khi nhng ngi c trnh ph hp vi chuyn mn o to c sn trong n v th khng s dng hoc s dng khng hp l dn n ngun lc b lng ph. Nguyn nhn l do :

- Cc lnh vc chuyn mn nh k ton, ti chnh, cng ngh thng tin l nhng ngnh ngh c bit i hi chuyn mn cao nhng trong ngnh HQ th mc thu nhp li qu thp cho nn rt kh tuyn dng.

- nh hng c ch lun chuyn cng tc theo nh k. Thng thng cn b cng chc cng tc sau mt thi gian, ty theo b phn v nhim v s lun chuyn sang cc v tr cng tc khc. i lc cng tc mi ny khng ng vi trnh chuyn mn c o to. Nu cng tc mi hp dn (kim ha) th tinh thn lm vic ca cn b cng chc tt, cn b cng chc s an tm cng tc. Tri li, nu nh b chuyn sang cc v tr cng tc km hp dn (k ton, phc tp, KTSTQ, tin hc, vn phng, t chc, ng y, lu tr h s v.v...) th tinh thn lm vic ca cn b cng chc s ngc li v theo chiu hng xu.

gii quyt tnh trng ny, cn phi:

- S dng cn b cng chc ng, ph hp vi trnh nng lc chuyn mn c o to.

- C chnh sch tin lng cao v nhng u i hp l i vi tng cng vic chuyn mn c th thu ht cht xm, ngi c trnh chuyn mn cao.

- Thay th vic lun chuyn theo nh k bng vic s dng chuyn su. Tt c cc v tr cng tc u phi qua thi tuyn cng khai, theo nhng tiu chun quy nh bt buc, ai cng c th tham gia thi tuyn.

- K lut nghim khc i vi cc trng hp cn b cng chc sai phm, lm nh hng n uy tn ca n v v ngnh (buc thi vic).

3.3.2.3 Tin lng v chnh sch i ng cn b cng chc:

Nhn chung, cn b cng chc HQ hin nay c mc tin lng thp. y cng l mt trong nhng nguyn nhn ca nhng hin tng tiu cc trong thi gian qua. h tr cho cn b cng chc ang cng tc ti mt s n v b phn c th thng xuyn tip xc mi trng lm vic c hi nh lu tr h s, s dng my vi tnh, my soi Xray; lm vic ngoi gi; bt v v.v... ngnh HQ v B ti chnh c h tr thm mt s tin hng thng cho cc b phn ny . ngn chn trit tnh trng ny v nng cao hiu qu qun l, cht lng phc v, nh nc cn phi nhanh chng i mi chnh sch tin lng i vi i ng cn b cng chc Nh nc, trnh ri vo vng ln qun ca vic ci cch khng trit nh hin nay (lng thp - tiu cc, mc lng khng sng, m ch sng nh vo thu nhp ngoi lng). lm c iu ny, trong khi ngun thu ngn sch hn ch, nh nc cn thc hin th im ti mt s n v v c s theo di nh gi hiu qu ca vic ci cch tin lng. Song song vi vic tng lng, nh nc cn thc hin vic tinh gim bin ch, sp xp li cc c quan t chc nh nc, ng thi kim sot cht ch cc ngun chi ngn sch, trnh tnh trng tht thot nghim trng nh trong thi gian qua.

* Li ch d kin t c ca gii php: - Cht lng ngun nhn lc v hiu qu s dng ngun nhn lc trong n v

- Tng thu nhp, khc phc tnh trng tiu cc, phin h, tham nhng trong qu trnh lm th tc ca cn b cng chc HQ.

- Nng cao c hiu qu qun l ca ngnh HQ.

3.4 Mt s kin ngh nhm thc hin gii php:Nh cp trong cc gii php trn y, hon thin v pht trin th tc Hi quan in t trong thi gian ti cn c s h tr t pha nh nc v cc B ngnh trong nhiu lnh vc. Chnh v vy, ngi vit xin kin ngh Nh nc v cc B ngnh xem xt thc hin mt s vn sau y:

3.4.1 i vi Nh nc: - Ban hnh cc vn bn php l th tc Hi quan in t pht trin trn din rng v quy m, loi hnh XNK v a bn nh ngh nh v th tc HQT, CNTT, u t, s hu tr tu v.v...Trong , ch trng n ngh nh v th tc HQT v n l c s quan trng thc hin v pht trin th tc Hi quan in t.

- Trin khai thc hin Chnh ph in t, pht trin thng mi in t, thc hin h thng qun l cht lng theo tiu chun ISO i vi cc c quan nh nc. Trc mt, Nh nc nn trin khai Chnh ph in t i vi mt s B ngnh nh B Ti chnh, B K hoch v u t, B Thng mi, B Y t, B Nng nghip v pht trin nng thn, B Cng An, B Khoa hc Cng ngh, l nhng B, ngnh c lin quan mt thit vi ngnh HQ.

- Nhanh chng ci cch chnh sch tin lng i vi i ng cn b cng chc, m bo thc cht tin lng: lng phi sng v ph hp vi tng cng vic c th. Bn cnh vic ci cch chnh sch tin lng, nh nc cng cn xy dng qu dng lim hoc cho php ngnh HQ c thc hin cc khon thu l ph hp l trong qu trnh lm th tc HQ h tr cho cn b cng chc HQ mt cch minh bch, cng khai, c ch i ng i vi nhng cng lao, ng gp ca cn b cng chc nhm ngn nga tham nhng v tiu cc.

- u t cc trang thit b, phc v cho vic kim tra kim sot, hin i ha ngnh HQ nh my soi container, tu thuyn phc v cho vic phng chng bun lu,cc phng tin thng tin lin lc hin i v.v...

- Ci t h thng thu ni a, m bo thu ng, thu cho ngn sch, chng tht thu thay th ho ngun thu thu XNK ngy cng gim dn do nh hng ca qu trnh hi nhp.

- Thay i chnh sch qun l iu hnh XNK theo hng n gin ha, minh bch ha mi ngi d thc hin, nn qun l theo mt hng cm, khng nn qun l theo mt hng cho php, to iu kin cho cc b ngnh gy phin h cho DN.

3.4.2 i vi cc B ngnh: 3.4.2.1 B Ti chnh: - Sa cha v ban hnh Quy trnh th tc Hi quan in t mi ph hp vi cc quy nh mi ca Lut sa i, b sung mt s iu ca Lut HQ; Lut thu XNK; Lut sa i, b sung thu VAT, thu tiu th c bit v chnh sch ca Chnh ph v qun l hng ha XNK.

- Phi hp vi cc b, ngnh chun ha cc mt hng theo danh mc HS to iu kin thun li cho cc DN thc hin v thun li trong qun l ca ngnh HQ (a vo h thng x l d liu thng quan in t thc hin vic phn lung t ng).

- Hon thin cc vn bn hng dn v thu XNK, thu VAT, thu tiu th c bit v cc loi thu khc theo hng kch thch cc DN u t sn xut, kinh doanh.

- T chc trin khai thc hin trao i d liu trong ton ngnh Ti chnh gia cc c quan thnh vin nh Tng cc thu, Tng cc Hi quan, kho bc, ngn hng, lm nn tng cho cc B ngnh khc kt ni vo h thng. Trc mt, trin khai ngay vic ni mng gia kho bc, ngn hng v c quan HQ khc phc tnh trng cng ch nhm, qun l vic thu np ngn sch, thanh ton ca DN qua h thng kho bc v ngn hng.

- Nghin cu, xut vi Nh nc thay i chnh sch thu bo m ngun thu cho ngn sch. Tin hnh ci t h thng thu ni a, m bo thu ng, thu , khng lm thu, tn thu. C chnh sch chi tiu hp l trnh lng ph trong vic s dng ngun ngn sch Nh nc. - D tr ngn sch v chi ngn sch cho vic thc hin cc d n pht trin thng mi in t, ci cch hnh chnh, ci cch tin lng, mua sm my mc thit b phc v cho cng tc qun l. d n hin i ha ngnh HQ, ngnh Thu, kho bc Nh nc v Ngn hng. Thay i c ch qun l chi tiu mua sm trang thit b cho n v c s, phn cp theo hn mc (khng m m qu nhiu), to iu kin cho n v ch ng trong vic trang b c s vt cht phc v cho cng tc. 3.4.2.5 Tng cc Hi quan: - Hon thin v nng cp H thng x l d liu thng quan in t hin ti thc hin vic phn lung t ng. Tch hp cc h thng ang p dng hin nay thnh mt h thng thng nht nng cao hiu qu trong hot ng qun l.

- Sa i cc vn bn quy nh v th tc Hi quan in t hin hnh trin khai m rng th tc Hi quan in t i vi cc loi hnh XNK khc. - Xc nh m hnh thng quan in t s thc hin trong tng lai c k hoch xy dng mi hoc chuyn i m hnh hin ti cho ph hp.

- Nng cp h thng thit b, h thng mng trong ton ngnh trn c s m hnh c la chn, theo hng trin khai h thng mng n tn cc a im thng quan l cc i Gim st ti tt c cc Chi cc Hi quan ca khu.

- Xy dng v pht trin mng li i l HQ to iu kin cho th tc Hi quan in t pht trin ng thi to s thun li trong vic qun l hot ng XNK.

Tm li :Xut pht t nhng hn ch ,tn ti trong qu trnh thc hin th tc Hi quan in t ti chi cc nh :iu kin ,kh nng ca n v ,da trn c s php l quy nhv d bo xu th pht trin ca th gii v hi nhp ca Vit Nam .Ti ra nhng gii php php v kin ngh nhm hon thin quy trnh th tc hi quan in t ti chi cc hi quan Bc H ni ni ring v Vit Nam ni ring .KT LUN

Th tc HQT l loi hnh th tc mi c p dng ti Vit Nam trong gn mt nm qua. Vic p dng loi hnh th tc ny mang li nhiu li ch cho DN, ngnh HQ v x hi. Thc hin th tc HQT th hin r s cn thit, yu cu hin i ha ngnh HQ, yu cu ca x hi v yu cu hi nhp quc t. y l mt s kin c ngha chnh tr, kinh t, x hi v cng to ln khng ch cho ring ngnh HQ m cn cho c t nc Vit Nam. N chng t quyt tm i mi, ci cch th tc hnh chnh ca ngnh HQ, ng thi chng t nhng n lc thin ch ca Vit Nam trong qu trnh hi nhp quc t, l mt trong nhng yu t, c s Vit Nam tham gia vo T chc thng mi th gii. Xc nh m hnh th tc HQT trong hin ti v trong tng lai l vic lm rt quan trng v n quyt nh s thnh cng hay tht bi ca th tc HQT. Nu xc nh ng m hnh th vic trin khai m rng s thun li, t tn km chi ph, thi gian. Nu xc nh sai m hnh th s gp kh khn trong vic trin khai m rng, tn km nhiu chi ph, thi gian cho vic sa i, iu chnh. Tt nhin, vic thay i mt m hnh th tc s nh hng ln n c cu t chc trong ton ngnh HQ. Khi vn hnh m hnh mi s c nhiu b phn b gii th hon ton, b my t chc s tinh gn hn so vi hin ti. thc hin cng vic ny khng phi d dng v s c nhiu lc cn tc ng. Do , cn phi c bn lnh v quyt tm ca ngi lnh o. Tm li, xy dng v pht trin th tc HQT l nhim v rt quan trng xut pht t yu cu khch quan ln ch quan trong xu th hi nhp vi th gii. y khng phi l nhim v ring ca ngnh HQ m l nhim v chung ca c nc. th tc HQT pht trin i hi phi c s u t ca Nh nc, s phi hp ca cc bngnh, s tham gia ca DN, s ng h ca x hi v c bit l s tch cc, ch ng ca ngnh HQ trong vic lm u mi trin khai thc hin. Ngnh HQ khng th pht trin th tc HQT trong iu kin khng c Chnh ph in t v thng mi in t khng pht trin. Ngnh HQ cng khng th pht trin th tc HQT nu nh khng c s tham gia ca cc b ngnh, cc DN v s ng h ca x hi; khng th pht trin th tc HQT nu nh khng c ngun lc v ti chnh, con ngi v h tng CNTT m bo .Nghin cu v th tc HQT ti chi cc HQ Bc H Ni l mt ti mi , rng v v cng phc tp ,nn mc d c gng rt nhiu nhueng vn cn nhiu thiu st kh trnh khi .Vy knh mong qu thy c gp d em hon thin ti , tm ra cc gii php tt nht, gip bn thn ngi .em xin trn thnh cm n .

MC LC1LI M U

11. L do chn ti

22 . Mc ch nghin cu

23 . i tng v phm vi nghin cu

24 . Phng php nghin cu

25 . B cc lun vn

3CHNG 1: TNG QUAN V TH TC HI QUAN IN T I VI HNG HA XUT KHU V NHP KHU THNG MI

31.1Khi nim :

31.1.1 th tc hi quan

31.1.2 Th tc Hi Quan in t

41.2 S cn thit ca vic p dng th tc HQT:

41.2.1 Do yu cu qun l ca Nh nc v ca cng ng DN:

41.2.2. Do yu cu hi nhp v xu hng pht trin ca HQ quc t:

51.2.3 S pht trin ca thng mi quc t v c ni dung ln hnh thc:

51.3 Kinh nghim thc hin th tc HQT ca mt s nc trn th gii:

51.3.1 Singapore:

61.3.2 Thi Lan:

61.3.3. Malaysia:

71.3.4. Hn Quc:

81.3.5 Nhng bi hc kinh nghim rt ra cho HQ Vit Nam:

12THC TRNG THC HIN TH TC HI QUAN IN T TI CHI CC HI QUAN BC H NI

122.1 Gii thiu tng quan v chi cc Hi Quan Bc H Ni

122.1.1. Qu trnh hnh thnh v pht trin

122.1.2. C cu t chc qun l

132.1.3 Cc loi hnh xut nhp khu ch yu thc hin ti chi cc hi quan Bc H Ni :

142.2 Thc trng thc hin th tc HQT ti Chi Cc Hi Quan Bc H Ni:

142.2.1 S lc qu trnh trin khai p dng th tc hi quan in t ti chi cc hi quan Bc H Ni

142.2.1.1 n khai bo tp trung ca cc Hi Quan H Ni

142.2.2.2 C s php l cho vic p dng th tc HQ in t Vit Nam:

142.2.3 Qu trnh chun b th tc HQT ti chi cc HQ Bc H Ni

152.2.4 Quy trnh th tc HQT p dng ti Chi Cc HQ Bc H Ni:

162.2.5 Kt qu thc hin quy trnh th tc HQT ti chi cc hi quan Bc H Ni :

182.2.5.2 Kt qu thc hin p dng hi quan in t ti chi cc hi quan Bc H Ni

192.3 Cc nhn t nh hng n qu trnh thc hin th tc hi quan in t ti chi cc hi quan Bc H Ni :

192.3.1 Thun li:

202.3.2 Kh khn trong qu trinh thc hin th tc hi quan in t ti chi cc hi quan Bc H Ni :

222.4 nh gi kt qu thc hin th tc Hi quan ti chi cc Hi quan Bc H Ni trong thi gian qua :

222.4.1 Nhng u im:

222.4.1.1 i vi DN:

242.4.1.2 i vi c quan HQ:

252.4.2 Nhng nhc im:

252.4.2.1 V h thng qun l (chng trnh phn mm):

272.4.2.2 V h thng c s h tng CNTT:

282.4.2.3 V cng tc thu thp, x l thng tin, QLRR v KTSTQ:

282.4.2.4 Mt s tn ti khc:

30MT S GII PHP NNG CAO HIU QU THC HIN TH TC HI QUAN IN T TI CHI CC HI QUAN BC H NI TRONG

303.1 Mc ch xy dng gii php:

303.2 Cn c ca cc gii php :

303.2.1 Xu th pht trin ca th gii v hi nhp ca Vit Nam:

303.2.2 Thc trng th tc HQT:

313.3 Cc gii php nhm nng cao hiu qu thc hin th tc hi quan in t ti chi cc hi quan Bc H Ni:

313.3.1 Hon thin cc h thng qun l v pht trin c s h tng

313.3.1.1 Hon thin v nng cp h x l d liu thng quan in t :

313.3.1.2 Hon thin v nng cp h thng khai bo in t ca DN:

323.3.1.3 Hon thin, tch hp cc h thng qun l nghip v HQ:

323.3.1.4 Pht trin h thng c s h tng cng ngh thng tin:

333.3.2 Xy dng v pht trin ngun nhn lc:

333.3.2.1 o to cn b cng chc:

343.3.3.2 S dng cn b cng chc:

353.3.2.3 Tin lng v chnh sch i ng cn b cng chc:

363.4 Mt s kin ngh nhm thc hin gii php:

363.4.1 i vi Nh nc:

364.2 i vi cc B ngnh:

363.4.2.1 B Ti chnh:

373.4.2.5 Tng cc Hi quan:

39KT LUN

Chi cc Hi quan Bc H Ni

i nghip v

i qun l thu

i th tc hng ho XNK hng khng

i th tc hng ho chuyn pht nhanh

i tng hp

PAGE 42