1

B GIO DC V O TO TRNG I HC KINH T TP. H CH MINH

NGUYN THANH LONG

THC HIN TH TC HI QUAN IN T I VI HNG HA XUT KHU, NHP KHU TI CC HI QUAN THNH PH H CH MINH THC TRNG V GII PHP

LUN VN THC S KINH T

TP. H CH MINH Nm 2006

B GIO DC V O TO TRNG I HC KINH T TP. H CH MINH

NGUYN THANH LONG

THC HIN TH TC HI QUAN IN T I VI HNG HA XUT KHU, NHP KHU TI CC HI QUAN THNH PH H CH MINH THC TRNG V GII PHP

Chuyn ngnh M s

: Thng mi : 60.34.10

LUN VN THC S KINH T

NGI HNG DN KHOA HC: PGS-TS ON TH HNG VN

TP. H CH MINH Nm 2006

MC LC
Trang Trang ph ba. Li cam oan. Li cm n. Mc lc. Danh mc cc bng. Danh mc cc biu , s . Danh mc nhng ch vit tt. M U. 1. 2. 3. 4. 5. 6. L do chn ti. ngha khoa hc v thc tin ca ti nghin cu. Mc ch nghin cu. i tng v phm vi nghin cu. Phng php nghin cu. Tnh mi ca ti. i i i i i i ii i i i i v i v 1 1 2

7. B cc ca ti. CHNG 1: GII THIU TNG QUAN V TH TC HI QUAN IN T. 1.1 1.2 1.3 th gi i. Khi nim v th tc hi quan in t. S cn thit ca vic p dng th tc hi quan in t. Kinh nghim thc hin th tc hi quan in t ca mt s nc trn

Kt lun cui chng 1. CHNG 2: THC TRNG THC HIN TH TC HI QUAN IN T TI CC HI QUAN THNH PH H CH MINH. 2.1 Gii thiu tng qut v Cc Hi quan Thnh ph H Ch Minh.

5 1 5 1 6 1

2.1 .1 2.1 .2

S lc v Cc Hi quan Thnh ph H Ch Minh. B my t chc Cc Hi quan Thnh ph H Ch Minh.

6 1 6 1 7

2.2 2.2 .1

Thc trng thc hin th tc hi quan in t ti Cc Hi quan Thnh ph H Ch Minh. S lc qu trnh hnh thnh th tc hi quan in t ti Vit Nam. Nam. 18 18 20 20 24 26 30 30 32 33 33 Nhng nhc im. 37 37 39 40 41 42 43 48 50

2.2.2 C s php l cho vic p dng th tc hi quan in t ti Vit 2.2.3 Qu trnh chun b cho vic p dng th tc hi quan in t ti Cc Hi quan Thnh ph H Ch Minh. 2.2.4 Quy trnh th tc hi quan in t p dng ti Cc Hi quan Thnh ph H Ch Minh. 2.2.5 Kt qu thc hin quy trnh th tc hi quan in t ti Cc Hi quan Thnh ph H Ch Minh. 2.3 2.3 .1 2.3 .2 2.4 2.4 .1 2.4 .2 Cc nhn t nh hng. Thun li. Kh khn. nh gi kt qu thc hin. Nhng u im.

2.4.2.1 V h thng qun l (chng trnh phn mm). 2.4.2.2 V h thng c s h tng cng ngh thng tin. 2.4.2.3 V m hnh th tc HQT v m hnh b my t chc. 2.4.2.4 V ngun nhn lc. 2.4.2.5 V cng tc thu thp, x l thng tin, QLRR v KTSTQ. 2.4.2.6 V chnh sch, lut php. 2.4.2.7 Mt s hn ch, tn ti khc. Kt lun cui chng 2. CHNG 3: NHNG GII PHP HON THIN QUY TRNH TH TC HI QUAN IN T TI CC HI QUAN THNH PH H CH MINH V TI VIT NAM.

52

3.1 3.2

Mc ch xy dng gii php. Cn c ca cc gii php.

52 52

3.3 3.3.1

Cc gii php. Hon thin cc h thng qun l v pht trin c s h tng CNTT.

53 53 54 54 55 56 57 58 59 60 60 61 62 64 64 66 68 70 72 74 74 74 77 78 80

3.3.1 .1 Hon thin v nng cp h thng x l d liu thng quan in t. 3.3.1 .2 Hon thin v nng cp h thng khai bo ca doanh nghip. 3.3.1 .3 Hon thin, tch hp cc h thng qun l nghip v hi quan. 3.3.1 .4 Pht trin h thng c s h tng cng ngh thng tin. 3.3.2 Xy dng m hnh th tc hi quan in t v m hnh b my t chc. 3.3.2.1 Xy dng m hnh th tc hi quan in t. 3.3.2.2 Xy dng m hnh b my t chc. 3.3.3 3.3.3 .1 3.3.3 .2 3.3.3 .3 3.3.4 3.3.4 .1 3.3.4 .2 3.3.4 .3 3.3.4 .4 3.3.5 3.4 3.4.1 3.4.2 Xy dng v pht trin ngun nhn lc. o to cn b cng chc. S dng cn b cng chc. Tin lng v chnh sch i ng cn b cng chc. p dng cc cng c qun l hi quan hiu qu. Qun l ri ro. Kim tra sau thng quan. H thng thng tin nghip v hi quan. H thng qun l cht lng theo tiu chun ISO. Cc gii php h tr khc. Kin ngh. i vi Nh nc. i vi cc b ngnh. Kt lun cui chng 3. KT LUN. TI LIU THAM KHO.

PH LC.

88

DANH MC NHNG CH VIT TT

ASYCUDA : H thng t ng ha s liu Hi quan (Automated Systems for

Customs Data) BTC : B Ti chnh CBCC : Cn b cng chc CBL : Chng bun lu CNTT : Cng ngh thng tin
CO : Chng nhn xut x hng ha (Certificate of Origin)

CSG : Cng Si Gn
CSDL : C s d liu

DN EDI GS

: Doanh nghip : Trao i d liu in t (Electronic Data Interchange)

GLTM: Gian ln thng mi : Gim st GSQL : Gim st qun l

HH : Hin i ha

HQ

: Hi quan : Hi quan ca khu

HQCK

HQT : Hi quan in t HQQL : Hi quan Qun l HTTT : H thng thng tin

HTKB : H thng khai bo HTXLDL

: H thng x l d liu

KCN : Khu cng nghip KCX : Khu ch xut

KTTT : Kim tra thu thu

KS KV

: Kim sot : Khu vc

LAN : Mng cc b

MAN : Mng th bng rng (Metropolitan Area Network) NCKH NK

: Nghin cu khoa hc : Nhp khu

NKD : Nhp kinh doanh

QLRR : Qun l ri ro SXXK : Sn xut xut khu

TCHQ : Tng cc Hi quan

TK TM
TP

: T khai : Thng mi

TMXL TPHCM

: Tham mu x l : Thnh ph H Ch Minh

: Thnh ph

TQT : Thng quan in t

TTDL : Trung tm d liu VAN : C quan/ T chc truyn nhn d liu (Value Added Network) VPN : Mng ring o (Vitual Private Network) WAN : Mng din rng (Wide Area networks)

WB

: Ngn hng th gii (World Bank)

WCO : T chc Hi quan th gii (World Customs Organisize) WTO : T chc Thng mi th gii (World Trade Organisize)
XKD : Xut kinh doanh

XK

: Xut khu

XLDL TQT : X l d liu thng quan in t

XNK : Xut nhp khu

XNC : Xut nhp cnh

8

DANH MC BNG
Tra ng

Bng 2.1 Bng 2.2 Bng 2.3 Bng 2.4 Bng 2.5 Bng 2.6 Bng 2.7 Bng 2.8 Bng 2.9 Bng 2.10 Bng 2.11 Bng 2.12

: S liu hot ng ca Cc HQ TPHCM v TCHQ giai on 2001-2005. : Cc n v thuc Cc HQ TPHCM. : S lng t khai hng ha XK, NK lm th tc ti Chi cc HQT. : Danh sch 92 DN c cp giy cng nhn tham gia th tc HQT ti Cc HQ TPHCM. : So snh s liu thc hin th tc HQT ti Cc HQ TPHCM v Cc HQ TP Hi Phng (tnh n 30/06/2006). : nh gi ca DN v thi phc v ca cn b cng chc Chi cc HQT - Cc HQ Thnh ph H Ch Minh. : kin ca DN v vic c thay i hay khng thay i vic la chn tham gia th tc HQT. : nh gi ca DN v th tc HQT so vi th tc HQ truyn thng. : kin nh gi ca DN v nhng li ch khi tham gia th tc HQT. : nh gi ca DN v thi gian hon thnh th tc HQ truyn thng cho mt l hng hin nay. : nh gi ca DN v vic thc hin th tc HQT ti Cc HQ Thnh ph H Ch Minh. : kin nh gi ca DN v h thng khai bo in t. 17 107

107

108

29

110

110

110

110

111

111 111 112

Bng 2.13 : S lng my tnh ch ti Cc HQ TPHCM. : nh gi ca DN v nhng kh khn khi tham gia th Bng 2.14 tc Bng 2.15 HQT. : nh gi ca DN v qu trnh chun b thc hin th tc HQT ca Cc HQ TPHCM.

112

112

Bng 2.16 Bng 2.17 Bng 2.18 Bng 2.19 Bng 2.20 Bng 2.21 Bng 3.1 Bng 3.2 Bng 3.3 Bng 3.4 Bng 3.5 Bng 3.6 Bng 3.7 Bng 3.8

: nh gi ca DN v cc mt cn rt kinh nghim trong vic t chc trin khai thc hin. : DN thng gp kh khn nhng b phn HQ sau y khi tham gia th tc HQT. : Trnh hc vn ca CBCC Cc HQTPHCM. : Trnh tin hc, ngoi ng ca CBCC Cc HQ TPHCM. : S lng trang thit b kim tra ca Cc HQTPHCM. : nh gi ca DN v nhng kh khn thng gp khi lm th tc HQ. : Cc h thng qun l ca TCHQ. : So snh cc phng n m rng th tc HQT. : kin ca DN v m hnh th tc HQT. : M hnh th tc HQT xut. : Mt s loi ph cp cn b cng chc hi quan c hng. : S hiu bit ca DN v th tc HQT. : Ngun thng tin DN thu thp c v th tc HQT. : kin ca DN v cc gii php pht trin th tc HQT. 11 3 11 3 11 3 11 3 11 4 11 4 11 5 11 5 11 6 11 6 12 7 11 7 11 8 11 8

10

DANH MC BIU
Biu 2.1: S lng t khai lm th tc ti Chi cc HQT TPHCM. Biu 2.2: S lng t khai lm th tc ti Chi cc HQT TPHCM (tnh theo thng v theo ngy). Biu 2.3: S lng DN tham gia th tc HQT ti Cc HQ TPHCM. Biu 2.4: S lng kim ngch XNK ca cc DN lm th tc ti Chi cc HQT TPHCM. Biu 2.5: S liu thu thu XNK ca Chi cc HQT TPHCM. Biu 2.6: S lng t khai XNK ca Chi cc HQT Hi Phng v Chi cc HQT TPHCM. 26

26 27

27 28

29

DANH MC S
S 2.1 : S b my t chc Cc HQ TPHCM. S 2.2 : S tng qut m hnh th tc HQT ti Vit Nam. S 2.3 : S quy trnh th tc HQT tng qut. S 2.3 : S quy trnh th tc HQT chi tit. S 3.1 : S quy trnh qun l ri ro p dng trong thng quan hng ha. S 3.2 S 3.3 : S quy trnh th tc hi quan i vi hng ha XNK thng mi (1951/Q-TCHQ). : S quy trnh th tc hi quan i vi hng ha XNK 120 17 20 24 25

119

thng mi (874/Q-TCHQ).

121

11

M U
1. L do chn ti:
Trong nhng nm gn y, vi ng li i mi, chnh sch m ca ca ng v Nh nc, nn kinh t ca t nc ta khng ngng pht trin v t c nhng thnh tu to ln. Cng vi s pht trin , tt c cc c quan qun l Nh nc c lin quan n cc hot ng kinh t, ni chung v hot ng xut nhp khu, ni ring, v ang tng bc i mi, ci tin th tc hnh chnh nhm theo kp tc pht trin v h tr c lc cho cc hot ng ni trn c iu kin pht trin. c s quan tm ch o ca Chnh ph, B Ti chnh, ngnh Hi quan c nhiu c gng v t c mt s kt qu bc u trong tin trnh ci cch th tc hnh chnh v hin i ha ngnh Hi quan. Rt nhiu gii php c ngnh Hi quan trin khai p dng trong qu trnh qun l, c bit l trin khai ng dng cng ngh thng tin vo hot ng qun l nh nc v hi quan. Cc quy trnh th tc hi quan lun c ci tin sao cho ngy cng n gin hn, minh bch hn, to iu kin thun li nht cho hot ng thng mi, hot ng xut nhp khu pht trin. Theo k hoch ci cch, pht trin v hin i ha ngnh Hi quan giai on 2004-2006 ban hnh theo Quyt nh s 810/Q-BTC ngy 16/03/2004 ca B trng B Ti chnh, mc tiu ca Hi quan Vit Nam n nm 2010 l phn u bt kp trnh ca Hi quan cc nc trong khu vc ASEAN, th hin: lc lng hi quan chuyn nghip, chuyn su; h thng thng quan phn ln l t ng ha; p dng k thut qun l ri ro; trang thit b k thut hin i. t c mc tiu ny, trong giai on 2004-2006, ngnh Hi quan ra k hoch c th thc hin 5 chng trnh ln, l: chng trnh ci cch th ch; chng trnh cng ngh thng tin v trang thit b nghip v; chng trnh ci cch t chc b my; chng trnh chun ha cn b v o to - bi dng nghip v hi quan v chng trnh xy dng tr s lm vic. Trong , trin khai th im th tc hi quan in t trong nm 2005 v 2006 l mt trong nhng ni dung quan trng ca chng trnh ci cch th ch cn phi thc hin.

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