Hệ thống thông tin nghiệp vụ trong phòng, chống buôn lậu, gian lận thương mại của hải quan việt nam

LV.ThS


TRUONG DAI
HOC
KINH TE QUOC DAN
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LE THI RICH NGOC
DAI HOC KTQD
TT. THONG TIN THU VIEN

PHONG LUAN AN■TV LIEU

HE THONG THONG TIN NGHIEP VU TRONG PHONG,
CHONG BUON LAU, GIAN LAN THUflNG MAI
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CUA HAI QUAN VIET NAM

Chuyen nganh: Kinh te doi ngoai

LUAN VAN THAC SY KINH TE
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TH
Ngud'i hufing dan khoa hoc.

GS.TS d6 dQc BINH

HA NOI - 2010


I.(')' I CAM DOAN

To/ x/n cam doan day la cong tr/nh ngh/en cdu cua r/eng
tOi. Cac so lieu, ket qua neu trong luan van la trung thtfc va co

nguon goc ro rang./.

Ha Noi, ngay

thang

nam 2010

Tac gia luan van

Le Thi Bich Ngoc


MUC
LUC
•
•
TRANG PHV BIA
MVC LUC

BANG DANH MUC VIET TAT
DANH MUC CAC BANG VA CAC HINH
TOM TAT LUAN VAN

LOI MO DAU................................................................................................. 1

CHUONG 1: LY LUAN CHUNG VE HE THONG THONG TIN
NGHIEP VU TRONG PHONG, CHONG BUONG LAU VA GIAN LAN

THLONG MAI............................................................................................... 5
1.1. Tong quan ve he thong thong tin trong phong, chong BL va GLTM cua
co* quan Hai quan.................................................................................................. 5

1.1.1. Khai niem cac loai thong tin..................................................................... 5
1.1.2. Cac loai thong tin phuc vu cho lire luong phong, chong BL va GLTM ...6
1.2. Quy trinh TT, XLTT phuc vu cong tac phong, chong BL va GLTM.... 11

1.2.1. Thu thap thong tin................................................................................... 12
1.2.2. Phan tich va danh gia thong tin.............................................................. 13

1.2.3. Ke hoach va to chuc thirc hien............................................................... 13
1.2.4. Xu ly va chuyen giao thong tin.............................................................. 14

1.2.5. Phan hoi thong tin................................................................................... 15
1.2.6. Tong ket va luu trtr thong tin phan hoi................................................... 16
1.3. Noi dung cong tac TT, XLTT cua Hai quan Vi?t Nam............................ 16
1.3.1. Co cau to chuc........................................................................................ 16

1.3.2. Phuong cham to chuc, hoat dong TT, XLTT......................................... 19
1.3.3. Moi quan he cong tac............................................................................. 20
1.3.4. Cac bien phap nghiep vu duqc su dung trong cong tac TT, XLTT....... 24

1.4. He thong thong tin nghiep vu cua hai quan cac nuoc - kinh nghiem va
bai hoc cho Hai quan Viet Nam......................................................................... 25
1.4.1. Kinh nghiem cua Hai quan mot so nude............................................... 25
1.4.2. Bai hoc kinh nghiem cho Hai quan Viet Nam....................................... 28


CHlTONG 2: THIO TRANG HE THONG THONG TIN NGHIEP VU
TRONG PHONG, CHONG BUON LAU VA GIAN LAN THlTONG MAI

CUA HAI QUAN VIET NAM..................................................................... 31
2.1. Thye trang he thong thong tin nghiep vu cua Hai quan Viet Nam........ 31

2.1.1. Truoc khi triin khai he thong thong tin nghiep vu................................. 31
2.1.2. Sau khi trien khai he thong thong tin nghiep vu..................................... 32
2.2. Danh gia chung ve he thong thong tin cua Hai quan Viet Nam............... 43

2.2.1. Ve he thong to chuc................................................................................ 44
2.2.2. Ve che do cho lire luemg chuyen trach TT, XLTT................................ 45
2.2.3. Ve ung dung cong nghe thong tin vao hoat dong TT, XLTT............... 46

2.2.4. Ve hoat dong nghiep vu.......................................................................... 47
2.3. Ton tai va nguyen nhan............................................................................... 57

2.3.1. T6n tai..................................................................................................... 57

2.3.2. Nguyen nhan........................................................................................... 59

CHtTONG 3: MOT SO GIAI PHAP NHAM HOAN THIEN HE THONG
THONG TIN NGHIEP VU CUA HAI QUAN VIET NAM..................... 62
3.1. Dinh huong phat trien cua Hai quan Viet Nam den nam 2020............... 62

3.2. Dy bao tinh hinh BL va GLTM trong thin gian toi.................................. 64
3.2.1. Co so cua du bao.................................................................................... 64
3.2.2. Mot so du bao ve tinh hinh BL va GLTM trong thcri gian tdi............... 65

3.3. Quan diem hoan thien he thong thong tin nghiep vu doi vol Hai quan

Viet Nam.............................................................................................................. 68
3.4. Mot so giai phap nham hoan thien he thong thong tin nghiep vu cua Hai

quan Viet Nam....................................................................................................69

3.4.1. Hoan thien co che, chinh sach phuc vu cong tac TT, XLTT.................69
3.4.2. Tiep tuc kien toan doi ngu can bo lam cong tac TT, XLTT..................71

3.4.3. Tang cuong trang bi co so ha tang, vat chat, phuong tien ho tro cho hoat
dong TT, XLTT................................................................................................ 73


3.4.4. Hoan thien ly luan nghiep vu, phat trien ve ky thuat va chinn thuat
nghiep vu thu thap, phan tich, xu ly thong tin nghiep vu hai quan................. 76

3.4.5. Nang cao hieu qua phoi hop trong hoat dong TT, XLTT..................... 77
3.4.6. Tang cuong hop tac quoc tn trong cong tac TT, XLTT......................... 81
3.4.7. Xay dung va trien khai chuong trinh phoi hop trao dOi thong tin quan he
doi tac Hai quan - Doanh nghiep..................................................................... 82
3.5. Mot s o kien nghi........................................................................................... 83

3.5.1. Tang cuong lam tot cong tac tuyen truyen, van dong quan chung nhan
dan..................................................................................................................... 83

3.5.2. Ve vai tro chu cong cua don vi TT, XLTT cap Tong cue..................... 83
3.5.3. Ve cong tac can bo va dao tao can bo.................................................... 84
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3.5.4. Tang cuong quan ly tong hop, thuc day viec tuan thu phap luat cua doanh

nghiep............................................................................................................... 84
KET LUAN............................................................................................................ 86

DANH MVC TAI LIEU THAM KHAO....................................................... 88

PHU LUC


BANG DANH MUC VIET TAT
STT

Tir viet tat

Tieng Anh

Tieng Viet

1

BL

Buon lau

2

GLTM

Gian lan thuong mai

3

TT, XLTT

Thu thap, xu ly thong tin

4

ASEAN

5

C/0

6

NTC

7

RILO

8

WTO

9

WCO

Association of Southeast

Hiep hoi cac quoc gia Dong

Asian Nations

Nam A

Certificate of Origin

Giay chung nhan xuat xu

National Targeting

Trung tarn xac dinh thong tin

Center

trong diem quoc gia

Regional Intelligence

Van phong dau moi lien lac

Liaison Office

tinh bao khu vuc

World Trade
Organization

World Customs

Organization

r

T6 chuc Thuong mai the giai

To chuc Hai quan the giai


DANH MUC CAC BANG VA CAC HINH
1. Danh muc cac bang

Bang 1.1: Phan bo lure luqng TT, XLTT tai cap Cue theo Quyet dinh.................... 17
s6 1027/QD-BTC ngay 11/5/2010 cua Bo Tai chinh............................................... 17
Bang 2.1: Theo doi cac 16 hang thuoc la co nghi van..............................................40
Bang 2.2: Tong so vu xac minh gitra Hai quan Viet Nam va Hai quan cac nude

trong khuon kho RILO A/P va cac kenh hop tac khac............................................ 42
Bang 2.3: Phan luong to khai hai quan (TKHQ) tu nam 2006 den nay.................. 49
Bang 2.4: Ket qua chong BL va GLTM tu 2006 - 2010......................................... 51

Bang 2.5: So sanh ket qua chong BL, GLTM giua 6 thang dau nam 2009 va 6
thang dau nam 2010................................................................................................. 53

2. Danh muc cac hinh

Hinh 1.1: Quy trinh TT, XLTT phuc vu cong tac phong, chong BL va GLTM..... 11
Hinh 1.2: So d6 mo hinh td chuc he thdng TT, XLTT............................................18
Hinh 1.3: Mo hinh hoat dong cua he thong don vi chuyen trach TT, XLTT......... 23

Hinh 2.1: Mo hinh ap dung quan ly rui ro.............................................................. 48

TRUONG DAI HOC KINH TE QUOC DAN
------------------------------------------

LE THI BICH NGOC

HE THONG THONG TIN NGHIEP VU TRONG PHONG,
CHONG BUON LAU, GIAN LAN THRONG MAI
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«

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CUA HAI QUAN VIET NAM

Chuyen nganh: Kinh te doi ngoai

TOM TAT LUAN VAN THAC SY
■

■

Nguoi huong dan khoa hoc'.

GS.TS DO DOC BINH

HA NOI - 2010


i

L0I MO DAU

Ngay nay trong cong tac quan ly hai quan hien dai, thong tin nghiep vu hai
quan luon giu vai tro dac biet quan trong va la cot loi cua hoat dong quan ly rui ro.

De dap ung duoc yeu cau nay, nganh Hai quan da xay dong va tri£n khai mot he

thong thong tin nghiep vu day du toan dien, voi he thong cac don vi chuyen trach

lam nhiem vu TT, XLTT tu cap Tong cuc den cap Chi cuc. Toan bO cac thong tin
tren duoc truyen tai, tap trung ve kho du lieu cua Tong cuc Hai quan; cac don vi

chuyen trach se tien hanh phan tich, xu ly tro thanh thong tin nghiep vu va chuyen

den cac don vi, ca nhan co trach nhiem de giai quyet, xu ly theo quy dinh; dong thoi

de cho ra kip thoi cac thong tin nghiep vu phuc vu cong tac phong, chong BL va
GLTM.

Trong nhieu nam qua, hoat dong TT, XLTT trong cong tac phong, chong BL
va GLTM van duoc tien hanh nhung qua trinh thuc hien van con ton tai nhieu
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vuong mac, bat cap, he thong thong tin nghiep vu hai quan mac du da co nhieu
chuyen bien tich cuc, song van chua thuc su dap ung, ngang tam voi phuong phap

quan ly hai quan hien dai. Xuat phat tu thuc hien nhu vay, hoc vien chon de tai “He
thong thong tin nghiep vu trong phong, chong buon lau va gian lan thuo'ng mai

cua Hai quan Vi£t Nam” lam noi dung nghien cuu.

Ngoai loi mo dau, ket luan, phu luc, danh muc tai lieu tham khao, luan van
ket cau thanh 3 chuong:
- Chuong 1: Ly luan chung ve he thong thong tin nghiep vu trong phong,
chong buon lau va gian lan thuong mai;

- Chuong 2: Thuc trang he thong thong tin nghiep vu trong phong, chong
buon lau va gian lan thuong mai cua Hai quan Viet Nam;

- Chuong 3: Mot so giai phap nham hoan thien he thong thong tin nghiep vu
cua Hai quan Viet Nam.

CHUONG 1

LY LUAN CHUNG VE HE THONG THONG TIN NGHIEP
•

•

•

VU TRONG PHONG, CHONG BUONG LAU VA GIAN LAN

THUONG MAI
1.1. Tong quan ve he thong thong tin trong phong, chong BL va GLTM
cua co
* quan Hai quan

1.1.1. Khai niem cac loai thong tin
r

r

- He thong thong tin nghiep vu hai quan la he thong cac co so du lieu duqc
e

7

xu ly, khai thac luu gitr tap trung tai trung tam co so du lieu cua Tong cue Hai quan
r

?

7

r

7

nhu co so du lieu to khai hai quan; co so du lieu ke toan thue xuat khau, nhap khau;
co sd du lieu ve gia tinh thue; co so du lieu quan ly ve vi pham phap luat hai quan...

- TT, XLTT trong linh vuc hai quan la hoat dong trong tam cua cac don vi
7

A

7

o

chuyen trach thuoc luc luong kiem soat hai quan nham thu thap, tong hop, danh gia,

phan tich, lam ro thong tin va cung cap ket qua xu ly thong tin cho don vi, ca nhan
co trach nhiem trong hoat dong kiem tra trong va sau thong quan; hoat dong kiem

soat hai quan de chu dong phong, chong BL, van chuyen trai phep hang hoa qua

bien gidi, cac hanh vi khac vi pham phap luat hai quan; phuc vu viec xay dung
chinh sach quang ly nha nude ve hai quan.

1.1.2. Cac loai thong tin phuc vu cho luc luongphong, chong BL va GLTM

F

7

Thong tin thu thap de phuc vu cho lire luong phong, chong BL va GLTM
bao gom cac loai thong tin nhu: cac thu doan ve BL va GLTM; thong tin ve doanh
nghiep; thong tin ve hang hoa; thong tin ve dac diem cua tung tuyen dudng nhu
r

•>

dudng bo, dudng sat, dudng bien va dudng hang khong...

1.1.3. Dac diem cua he thong thong tin nghiep vu trong cong tac phong,

chdng BL va GLTM
He thong thong tin nghiep vu dam bao cac yeu to bi mat, kip thdi, nhanh


iii

chong va chinh xac. Sau khi danh gia, phan tich, xu ly, he thong thong tin nghiep vu

dirge chuyen den cac cap co tham quyen; khong nhirng giup cho co quan Hai quan
xac dinh dugc cac doi tugng BL, GLTM mot each chinh xac, nhanh chong, ma con

la co su de dua ra cac canh bao ve nhirng xu hirdng BL, GLTM ngay cang tinh vi,
dong thui dua ra cac giai phap ung pho kip thui.

1.2. Quy trinh TT, XLTT phuc vu cong tac phong, chong BL va GLTM

Quy trinh nghiep vu TT, XLTT phuc vu phong, chong BL va GLTM dugc
tien hanh theo trinh tu cac buuc: (1) Thu thap thong tin; (2) Phan tich va danh gia
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■>

9

thong tin; (3) Xay dung ke hoach va to chirc thirc hien; (4) Xu ly va chuyen giao
thong tin; (5) Phan hoi thong tin; (6) Tong ket va luu tru thong tin phan hoi.

1.3. Noi dung cong tac TT, XLTT cua Hai quan Viet Nam
Cong tac TT, XLTT la hoat dong trgng tarn cua cac dun vi chuyen trach

thuoc luc lugng kiem soat hai quan nham thu thap, tong hgp, danh gia, phan tich,

lam ro thong tin va cung cap ket qua xur ly thong tin cho dun vi, ca nhan co trach
nhiem trong hoat dong kiem tra trong va sau thong quan, hoat dong kiem soat hai

quan de chu dong phong, chong BL va GLTM, phuc vu viec xay dung chinh sach

quang ly nha nuuc ve hai quan...
Hien tai, luc lugng chuyen trach TT, XLTT la he thong cac dun vi thuoc lire
lugng kiem soat hai quan dugc to chuc tap trung, thong nhat tir cap Tong cue den
Cue Hai quan tinh, thanh pho va Chi cue Hai quan. Luc lugng nay dugc to chuc va

hoat dong theo nguyen tac tap trung, thong nhat; phat trien he thong dau moi thu

thap thong tin theo phuung thuc “mang luui”.

1.4. He thong thong tin nghiep vu cua hai quan cac niroc - kinh nghiem

va bai hoc cho Hai quan Viet Nam

1.4.1. Kinh nghiem cua Hai quan mot so nude
Luan van tap trung nghien cuu he thong thong tin tinh bao cua Hai quan mot

so nuuc tien tien nhu: Hai quan Hoa Ky, Hai quan Nhat Ban, Hai quan Trung Quoc.


1.4.2. Bai hoc kinh nghiem cho Hai quan Viet Nam
Qua nhung kinh nghiem cua Hai quan cac nuac trong viec de cao vai tro va
tam quan trong cua cong tac xay dung cac don vi tinh bao hai quan tu cap Trung
uong den dia phuong nham thu thap, nghien cuu, phan tich va xu ly cac thong tin

nghiep vu co lien quan den hai quan, chung ta can phai tiep thu mot cach co chon
loc nhung kinh nghiem cua Hai quan cac nuac va van dung linh hoat vao tinh hinh
A

9

.

.

va dieu kien hoan canh cu the cua Hai quan Viet Nam.


CHUONG2
THUC

TRANG
HE
VU
•
•
• THONG THONG TIN NGHIEP
•
•

TRONG PHONG, CHONG BUON LAU VA GIAN LAN
THUONG MAI CUA HAI QUAN VIET NAM

2.1. Thuc trang he thong thong tin nghiep vu cua Hai quan Viet Nam

2.1.1. Tru’d’c khi trien khai he thdng thong tin nghiep vu
Khi chua co he thong thong tin nghiep vu, cong tac dieu tra chong BL va
GLTM gap rat nhieu kho khan, dan den viec to chuc thuc hien nhiem vu kiem soat

hai quan gap nhieu han che.
•>

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2.1.2. Sau khi trien khai he thong thong tin nghiep vu
Trong boi canh toan cau hoa, hoat dong BL va GLTM co nhung dien bien

ngay cang phuc tap hon. Phuong thuc, thu doan BL, GLTM thay doi theo hucng loi
dung nhung bat cap trong quy trinh thu tuc hai quan moi, loi dung su thay doi chinh

sach mat hang, chinh sach uu dai dau tu, uu dai tai cac khu kinh te cua khau... He

thong thong tin nghiep vu da giup cho cac don vi Kiem soat hai quan phat hien va
bat giu duoc nhieu vu BL, GLTM nghiem trong. He thong thong tin nghiep vu cua
Hai quan Viet Nam co the duoc chia thanh hai loai sau day:

2.1.2.1. Thhng t in thuthap trongnuoc:
- Thong tin thu thap trong nganh Hai quan: bao gom tat ca cac loai thong tin

ve quy trinh thu tuc hai quan; thong tin ve thue; thong tin lien quan den chong BL
va GLTM.

- Thong tin duoc thu thap tu moi quan he phoi hop, hop tac trao doi, chia se

thong tin vci cac don vi, to chuc, ca nhan ngoai nganh Hai quan: Thong qua viec ky
ket thoa thuan hop tac trao doi thong tin, ky ket cac thong tu lien tich vci cac co

quan ngoai Nganh, hai ben tang cuong hon nua su ho tro va hop tac thuc thi phap
luat hai quan, tang cuong trao doi thong tin tinh bao, day manh hon nua cong tac
chbng BL, GLTM nham dam bao an ninh va tao th^n loi cho thuong mai. Ngoai ra


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hien nay, Tong cuc Hai quan da ky ket cac Bien ban thoa thuan giua doanh nghiep

va co quan Hai quan trong viec hop tac giup Hai quan chong BL va GLTM, dOi lai

Hai quan se danh cho dich vu hang hoa cua ho nhttng uu dai nhat dinh ve thu tuc.
Xay dung quan he doi tac Hai quan - Doanh nghiep de tang cuong hop tac va trao

doi thong tin giua Hai quan va gidi doanh nghiep nham tang cuong su hieu biet lan
nhau phuc vu muc tieu tao thuan loi cho thuong mai trong khi van dam bao tuan thu.

- Ngoai ra, con phai ke den cac loai thong tin sau: thong tin to giac cac hanh

vi vi pham phap luat hai quan qua dien thoai duong day nong cua Cuc DiSu tra
chong buon lau (04.38722.828); thong tin do co so bi mat, cong tac vien cua co

quan Hai quan cung cap; thong tin qua viec mua tin; thong tin co lien quan tren cac
phuong tien thong tin dai chung; cac thong tin tu chuong trinh, ke hoach hoat dong

hoac cac chi dao dot xuat cua Ban chi dao phong, chong BL, GLTM trung uong
(Ban 127TW)...

2.2.2.2. Thong tin thu thap ngoai nude
Hai quan Viet Nam tang cuong trao doi thong tin ve chong BL va GLTM vdi

cac quoc gia, vung lanh tho co ky ket thda thuan hop tac chinh thuc vdi Hai quan

Viet Nam, bao gom cac thong tin trao doi thuong xuyen, dot xuat va ho tro xac
minh khi can thiet.
Hien tai, Phong Thu thap, xu ly thong tin thuoc Cuc Dieu tra chong buon lau
la dau moi trao doi cac tin tuc tinh bao (thong tin nghiep vu) phuc vu cong tac

chong BL va GLTM vdi Hai quan cac nudc trong khu vuc; bao gom nhung loai

thong tin sau: (1) Thong tin ve cac lo hang co nghi van vi pham phap luat hai quan;
canh bao ve cac phuong thuc thu doan BL, GLTM mdi xuat hien; (2) Thong tin

chuyen giao trong khuon kho cac chuong trinh hop tac mang tinh chuyen de ve
chong buon ban, van chuyen rac thai, cac chat gay nguy hai tdi moi truong; bao ho

quyen so huu tri tue... ve mot nganh hang hoac mot loai hang hoa nhay cam nao do.
(3) Thong tin lkiai thac (tr mang ki£m soat Hai quan toan cau (mang CEN) Hi nhirng
so lieu tong hop ve cac vu viec BL, GLTM va nhung phan tich, danh gia xu hudng


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vi pham hoac cac phuong thuc thu doan phd bien tai mot so quoc gia hoac khu vuc

tren the gidi.
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Sau khi thu thap - khai thac hoac tiep nhan thong tin tu cac nguon tren, luc
lugng chuyen trach TT, XLTT tien hanh nghien cuu, phan tich thong tin qua cac

hoat dong danh gia, doi chieu, so sanh (hoac lam ro neu can). Ket qua cua khau
nghiep vu nay la cac san pham thong tin nghiep vu, cac san pham nay dugc chuyen

giao cho don vi, ca nhan co lien quan xu ly theo tham quyen (tuy theo tinh chat tung
thong tin la thong tin chien luge, chien thuat hay thong tin tac nghiep). Ket qua xu

ly cac thong tin nay phai dugc phan hoi ve don vi cung cap lam can cu danh gia
hieu qua cua thong tin dong thui cap nhat vao co so du lieu nghiep vu theo quy dinh.
Toan bo hoat dong neu tren la quy trinh nghiep vu TT, XLTT khep kin va lien tuc;

thong tin nghiep vu can dugc nghien cuu, xu ly kip thui; san pham thong tin nghiep
vu dugc bao mat va phan cap khai thac, su dung theo quy dinh.

2.2. Danh gia chung ve he thong thong tin cua Hai quan Viet Nam

2.2.1. Ve he thong to chile
He thong to chuc cua don vi TT, XLTT da dugc lanh dao nganh Hai quan,

Bo Tai chinh dieu chinh, kien toan de dap ung yeu cau cong tac quan ly hai quan
noi chung cung nhu nang cao hieu qua cong tac BL, GLTM noi rieng. Dong thui
cac don vi TT, XLTT cap Tong cue den cap Chi cue da chu dong xay dung dinh

hudng, kd hoach hoat dong TT, XLTT, trong do da de ra noi dung, 16 trinh va phan
cong nhiem vu cu the cho cac don vi chu tri, don vi phoi hgp de to chuc trien khai

thuc hien.

2.2.2. Ve che do cho lire liarng chuyen trach TT, XLTT
Luc lugng chuyen trach TT, XLTT dugc hudng che do phu cap hang thang,
thuong xuyen dugc cu di tap huan chuyen sau ve linh vuc kiem soat hai quan noi

chung va linh vuc TT, XLTT phuc vu phong, chong BL noi rieng.


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2.2.3. Ve ung dung cong nghe thong tin vao hoat dong TT, XLTT
Luc luong TT, XLTT duoc trang bi cac phan mem, he thong co so du lieu va

dau tu trang thiet bi tin hoc de co the cap nhat, tra cuu, phan tich thong tin phuc vu

cong tac chong BL va GLTM.

2.2.4. Ve hoat dong nghiep vu
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2.2.4.1. Thong tin nghiep vu phuc vu he thong quan ly rui ro
Tu nam 2006 den nay, thong tin nghiep vu da giup co quan Hai quan xac

dinh duoc muc do rui ro cao hay thap cua lo hang xuat khau, nhap khau; dong thoi

tiet kiem duoc nguon nhan luc, vat luc, tao thong thoang trong quy trinh thu tuc hai
z
quan va nang cao duoc hieu qua cua cong tac chOng BL, GLTM. So luong to khai
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hai quan duoc phan luong xanh duoc tang theo tung nam. He thong quan ly rui ro
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da duoc van hanh thong suot o tat ca cac don vi, giam ty le kiem tra thuc te hang
hoa tu 24,94% nam 2006 xuong con 15% tai thoi diem thang 5/2010.
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2.2.3.2. He thong thong tin nghiep vu la cong cu dac luc trong cong tac chong

BL va GLTM
He thong thong tin nghiep vu hai quan la cong cu canh bao cho toan Nganh

v£ cac thu doan BL va GLTM moi. No giup cho co quan Hai quan kip thoi ngan
chan hieu qua nhieu vu viec BL, GLTM: cong tac TT, XLTT da dong vai tro quan

trong trong viec ngan chan nhieu vu viec BL va GLTM. Nam 2009, cac vu BL va
GLTM bi phat hien va bat giu bang he thong thong tin nghiep vu chiem 54% tong

s6 vu BL va GLTM bi bat giu, chiem 12% tong so vu an hinh su. Tri gia bat giu cac

vu an lien quan den thue, tron thue nho he thong thong tin nghiep vu chiem 25% va
28% tong tri gia vu an va so tien thue. Hau het cac vu an bat duoc la lay tu he thong

thong tin nghiep vu.

2.2.3.3. He thong thong tin nghiep vu giup cac don vi TT, XLTT trien khai
A

thu thap thong tin theo tung chuyen de

Den nay, luc luong chuyen trach TT, XLTT cac cap tung buoc da co nhieu

san phim thong tin nghiep vu dat chat luong phuc vu cong tac quan ly rui ro; da tap


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7
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trung trien khai thu thap thong tin ve mot so nganh hang trong diem, xac lap mot so
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chuyen de, chuyen an chong GLTM qua ap ma hang hoa, xac dinh tri gia tinh thue...

2.2.3.4. Bat giu cac vu BL va GLTM thong qua thu thap thong tin tu nude

ngoai
Nam 2009, cac vu BL va GLTM bi phat hien va bat giu qua kenh thu thap
thong tin tu nuoc ngoai chiem 12% t6ng so vu BL va GLTM bi bat giu. Ngoai ra hi
nay, nganh Hai quan (Cue Dieu tra chong buon lau) dang chu tri xay dung “De an

Cu can bo ra nude ngoai lam cong tac thu thap, xu ly thong tin nghiep vu hai quan”
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nham thiet lap mang ludi Hai quan Viet Nam d nude ngoai, tao dieu kien cd the thu
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a

thap thong tin tu nude ngoai nhanh chong, thuan tien, chinh xac. Du kien De an se

hoan thanh va trinh Thu tudng Chinh phu trong Quy IV/2011.

2.3. Ton tai va nguyen nhan
2.3.1. Ton tai
Ben canh nhung ket qua da dat duqc, cong tac TT, XLTT cua nganh Hai
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quan con boc 16 mot so han che, do la: (1) Cong tac hoach dinh, xay dung va trien

khai thuc hien ke hoach dai han cua nganh Hai quan ve TT, XLTT phuc vu cong tac
chong BL va GLTM con han che va chua dong bo giua cac luc luong nghiep vu
trong Nganh; (2) Viec chuyen giao, ket noi thong tin giua cac luc luong nghiep vu
tai cac cap trong nganh Hai quan thuc hien chua thuong xuyen va con nhieu han

che; (3) Luc luong TT, XLTT con thieu ve so luong va chat luong so vdi yeu cau
nhiem vu; (4) He thong thong tin nghiep vu dang rat thieu ve so luong va kem ve
chat luong; (5) Cong tac nghien cuu, ung dung cong nghe thong tin vao hoat dong

TT, XLTT con thieu mot quy hoach phat trien dai han; (6) Cac vu phat hien, bat gitr

co yeu to nude ngoai thong qua he thong thong tin nghiep vu chua nhieu.

2.3.2. Nguyen nhan
2.3.2.1. Nguyen nhan khach quan
Hien nay, nganh Hai quan dang trong giai doan chuyen doi phuong phap

quan ly tu truyen thong sang quan ly hai quan hien dai. He thong cac van ban phap


luat hien hanh con long leo, chong cheo lan nhau dan den su phoi ket hop trong

cong tac TT, XLTT con nhieu han che. Cong tac TT, XLTT la cong tac moi, kho
khan, trien khai trong boi canh cac dieu kien dam bao hoat dong chua day du va

dong bo; vua phai trien khai, vua phai hoc hoi, dao tao - tap huan, vua rut kinh
nghiem.

2.3.2.2. Nguuyn nhan chu quan
- Lanh dao mot so cap, don vi Hai quan chua nhan thuc day du vai tro cung
nhu y thuc trach nhiem trong viec trien khai thuc hien cong tac TT, XLTT

- TT, XLTT la cong viec kho, qua trinh thuc hien cong tac thuong de dan
den su so sanh voi cac cong viec khac trong gganh hoac dan den tu tuong chan nan.

- Cong tac giao duc chinh tri tu tuong, quan ly can bo tai mot so don vi Hai
quan chua tot

- gganh Hai quan chua chu dong doi voi nguon thong tin phuc vu cong tac

phong, chong BL va GLTM tu nuoc ngoai.


CHV0NG 3

MOT SO GIAI PHAP NHAM HOAN THIEN HE THONG
THONG TIN NGHIEP VU CUA HAI QUAN VIET NAM
3.1. Dinh hudng phat trien cua Hai quan Viet Nam den nam 2020
Den nam 2020, Hai quan Viet Nam phan dau dat duoc nhung chuan muc ca
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ban cua mot ca quan Hai quan hien dai bao gom cac noi dung sau: (1) He thong
>

7

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phap luat day du, minh bach, phu hop vdi chuan muc quoc te; (2) Luc luong cong

chuc hai quan dat trinh do chuyen nghiep, chuyen sau; (3) Thu tuc hai quan dan
gian, hai hoa, thong nhat, dat chuan muc quoc te dua tren nen tang ung dung cong
nghe thong tin, ap dung ky thuat quan ly rui ro nhung van dam bao an toan, an ninh

quoc phong; (4) Ap dung he thong giam sat ky thuat cao trong cac hoat dong nghiep
vu hai quan, cai cach quy trinh lam viec nang cao nang suat, chat luong va hieu qua.
3.2. Du bao tinh hinh BL va GLTM trong thoi gian toi
Tinh hinh BL va GLTM se dien bien het suc phuc tap ca ve quy mo, tan suat,
s6 vu BL va GLTM, dac biet cac hoat dong BL, GLTM ngay cang mang tinh quoc
te han, duoc to chuc bai ban han. Cac hoat dong GLTM thoi gian tdi tiep tuc phat
triSn theo hudng loi dung cac sa hd trong chinh sach quan ly kinh te, cac quy trinh

thu tuc hai quan thong thoang, nang luc kiem soat cua ca quan Hai quan. Dong thoi,
phuang thuc, thu doan BL va GLTM cung da dang va tinh vi han.

3.3. Quan diem hoan thien he thong thong tin nghiep vu doi vdi Hai quan

Viet Nam
- Hoan thien he thong thong tin nghiep vu cua nganh Hai quan la mot qua

trinh lien tuc, dien ra trong thoi gian dai vdi nhieu giai doan.
- Trach nhiem TT, XLTT, trach nhiem trao doi thong tin de phat hien va bat

giu cac vu BL va GLTM can phai duoc quan triet tu Trung uang den dia phuang.
- Tang cuong han nua hieu qua hoat dong cua cac ca quan quan ly nha nudc
chuyen nganh va ca quan bao ve phap luat.


xii

- Cong tac can bo phai duoc coi la mot trong nhirng cong viec trong tam.
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- Tang cuong hop tac quoc te trong cOng tac trao doi thong tin ve cac vu an
BL va GLTM.

3.4. Mot so giai phap nham hoan thien he thong thong tin nghiep vu cua
Hai quan Viet Nam

3.4.1. Hoan thien ca che, chinh sach phuc vu cong tac TT, XLTT
Nganh Hai quan can trien khai nghien cuu, xay dung va ban hanh cac van
ban quy dinh che do thu thap, quan ly va su dung thong tin nghiep vu voi cac che tai

nghiem ngat, dam bao cac he thong thong tin luon duoc cap nhat, song dong theo
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\

sat tinh hinh thuc te. Dong thoi, thong tin nghiep vu da su dung phai duoc danh gia,
phan hoi ve hieu qua su dung tro lai bo sung kip thoi cho co so du lieu thong tin
chung phuc vu cho viec xu ly va su dung thong tin nghiep vu tiep theo.

3.4.2. Tiep tuc kien toan doi ngu can bo lam cong tac TT, XLTT
Hieu qua cua hoat dong TT, XLTT phu thuoc rat lon vao nang luc, trinh do

cua can bo lam cong tac tai cac khau nghiep vu cua cac don vi TT, XLTT. De nang
cao nang luc, trinh do cua can bo, can thuc hien mot so bien phap sau: (1) Tong cuc
Hai quan thong nhat xay dung, ban hanh ban mo ta chuc danh cong viec trong tat ca

cac linh vuc chuyen mon cua Nganh noi chung va trong linh vuc phong, chong BL

va GLTM noi rieng, bo tieu chuan nang luc; (2) Dau tu hon nua vao cong tac dao

tao can bo lam cong tac TT, XLTT: bao gom dao tao ca ve dao duc lan trinh do
chuyen mon nghiep vu; (3) Xay dung che do chinh sach phu hop, tuong xung voi

tinh chat dac thu cua luc luong TT, XLTT dua tren che do luan chuyen hop ly.

3.4.3. Tang cu'dng trang bi ca sd ha tang, vat chat, phu ffng tien hd tra cho
hoat dong TT, XLTT
Muon TT, XLTT co hieu qua, Tong cuc Hai quan can phai dau tu xay dung
co so ha tang cho don vi TT, XLTT tu cap Tong cuc den cap Chi cuc co quy mo,

hien dai, muc tieu xay dung tro thanh don vi tinh bao hai quan. Ngoai ra, luc luong

TT, XLTT can nghien cuu xay dung them cac co so du lieu bo sung cho he thong


xiii

thong tin nghiep vu hai quan, nham dap ung cac yeu cau nghiep vu va thuc hien thu
tuc hai quan dien tu theo huong xu ly du lieu dien tu tap trung.

3.4.4. Hoan thien ly luan nghiep vu, phat trien ve ky thuat va chien thuat

nghiep vu thu thap, phan tich, xir ly thong tin nghiep vu hai quan
- Ra soat, nghien cuu toan bo cong tac thu thap thong tin cua toan nganh Hai

quan, dac biet chu trong den viec thu thap, phan loai, he thong hoa va quan ly tot
thong tin nghiep vu thu thap duqc tu cac hoat dong nghiep vu hang ngay cua Nganh.

- Day manh trien khai cac bien phap nghiep vu kiem soat hai quan de ho trq
cho cong tac thu thap thong tin.

- Phat triSn nang luc thu thap, phan tich, xu ly thong tin phuc vu quan ly rui
ro tren co so hoan thien ly luan nghiep vu ve TT, XLTT; nang cao hieu qua cua cac
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ky nang thu thap, phan tich thong tin; chuan hoa cac chi tieu va san pham thong tin

phuc vu quan ly rui ro. Vao thang 12 hang nam, cac don vi TT, XLTT tung cap chu

dong xay dung chuong trinh, ke hoach tong the ve cong tac TT, XLTT; cung nhu
viec dinh huong, phan cap nhiem vu cu the cho tung cap don vi. Don vi TT, XLTT

cap tong cuc co trach nhiem xay dung chien luqc phat trien cong tac TT, XLTT

theo huong tiep can va phu hqp voi cac chuan muc cua Hai quan the gioi.

3.4.5. Nang cao hieu quaphoi hop trong hoat dong TT, XLTT
TT, XLTT la mot hoat dong dac thu doi hoi cac nganh, cac cap phai co su

phoi ket hop, trao doi chat che voi nhau nham nang cao hon nua hieu qua trong hoat
dong TT, XLTT phuc vu cong tac dieu tra chong BL va GLTM. Viec phoi ket hop

chat che voi nhau doi hoi cac co quan don vi trong va ngoai nganh Hai quan phai co
tinh than trach nhiem cao, coi day la mot trong nhung noi dung co tinh chat bat

buoc de cung thuc hien. Luc luqng TT, XLTT khong chi phoi hqp tot voi cac luc
luqng trong Nganh, ma con phai tang cuong phoi hop voi cac luc luqng chuc nang

ngoai Nganh, co nhu vay moi dap ung duqc hieu qua phoi hop nham phuc vu cong
tac dieu tra chong BL va GLTM.


xiv

3.4.6. Tang cuong hop tac quoc te trong cong tac TT, XLTT
Trong boi canh hoi nhap quoc te hien nay, xu the hop tac tro nen phd bidn, la

nhu cau buc thiet khong chi doi voi Hai quan Viet Nam ma con la nhu cau cua Hai
quan cac nuac tren the giai. De trien khai co hieu qua cong tac nay can thuc hien tot

mot so bien phap cu the nhu: Thuc hien tot viec hap tac vdi Hai quan cac nude,
vung lanh tho tren ca sd cac thoa thuan hap tac song phuang da ky ket va phat huy

vai tro dau moi cua Hai quan Viet Nam tai RILO A/P; Chu dong ket noi vdi Hai
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/

quan cac nude, vung lanh tho khac de xue tien va nang tarn moi quan he thong qua

viec ky ket va thuc hien cd hieu qua cac ban ghi nhd chung; thoa thuan phoi hap,

hop tac... Day nhanh tien do xay dung De an Cu can bo ra nude ngoai lam cong tac
thu thap, xu ly thong tin nghiep vu hai quan, nham thiet lap mang ludi TT, XLTT d
nude ngoai, phuc vu cong tac TT, XLTT d trong nude.
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3.4.7. Xay dung va trien khai chuffng trinh phdi hop trao ddi thong tin
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quan he doi tac Hai quan - Doanh nghiep
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Dong thoi, xay dung va thuc hien co che khuyen khfch doanh nghiep, to
chuc, ca nhan tham gia phan bien xa hoi doi vdi cac chinh sach, van ban phap luat,

quy trinh thu tuc hai quan. Nganh Hai quan can xay dung ca che thu thap thong tin

phan hoi, danh gia cua doanh nghiep, to chuc, ca nhan ve viec thuc thi phap luat hai
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quan; tung budc ap dung cac chuan muc, khuyen nghi qudc te trong phat trien quan

he doi tac Hai quan - Doanh nghiep.

3.5. Mot so kien nghi
De dam bao thuc hien tot va hieu qua cac giai phap tren, toi xin de xuat mot
so kien nghi sau:
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- Lam tot cong tac tuyen truyen, van dong quan chung nhan dan;
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- Tang cudng vai tro chu cong cua don vi TT, XLTT cap Tong cue;
- Tang cudng cong tac can dao tao can bo trong hoat dong TT, XLTT;
- Tang cudng quan ly tong hop, thuc day viec tuan thu phap luat cua

doanh nghiep.


XV

KET LUAN
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Nghien cuu de tai “H| thong thong tin nghiep vu trong phong, chong
buon lau cua Hai quan Viet Nam”, luan van da hoan thanh nhung muc tieu trong
nghien cuu va co nhung dong gop sau:

1. He thong hoa va lam ro nhung co so ly luan ve he thong thong tin phuc vu

cong tac phong, chong BL va GLTM. Dong thoi, de lam ro nhung van de ly luan,

luan van da nghien cuu thuc tien hoat dong TT, XLTT o mot so nuoc de rut ra mot
mot so bai hoc kinh nghiem co y nghia thuc tien voi nuoc ta hien nay.
2. Luan van da di sau phan tich thuc trang he thong thong tin nghiep vu trong

phong, chong BL va GLTM cua Hai quan Viet Nam trong thoi gian qua. Do la co

so de xuat nhung giai phap trong Chuong 3.
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3. Qua nghien cuu thuc trang he thong thong tin nghiep vu tu nam 2006 den
nay, luan van da de xuat mot so giai phap nham nang cao hieu qua cua he thong nay.