Tăng cường quản lý nhà nước đối với hàng hoá nhận gia công tại việt nam qua cục hải quan thành phố hải phòng

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TRUONG DAI HOC KINH TE QUOC DAN
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TANG CUONG QUAN LY NHA NUUC DOI V0I HANG HOA

NHAN GIA CONG TAI VIET NAM QUA CUC HAi QUAN
THANH PHO HAi PHONG

Chuyen nganh: Kinh te Chinh tri

LUAN VAN THAC si KINH Tfi
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Ngudi hudng dan khoa hoc:

TS.

d6

KIM HOA

HA S<»I, 2013

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LOl CAM DOAN
Toi xin cam doan luan van "Tang ctrang Quan ly nha nucrc ddi vdi hang hoa
nhan gia cong tai Viet Nam qua Cue Hai quan thanh pho Hai Phdng” la do tu ban

than toi nghien cun, suu tarn tai lieu va xay dung. Cac so lieu trong luan van co nguon
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goc ro rang, trich dan nguon cung cap.
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Toi xin cam doan va chiu toan bo trach nhiem ve tinh trung thuc cung nhu su
hop phap cua van de nghien cuu.

NGUOI CAM DOAN

Nguyen Anh Tuan


MUC LUC
•

•

LOI CAM DOAN
MUC LUC

DANH MUC CAC

tU

VIET TAT

a

a

DANH MUC SO DO, BANG BIEU
TOM TAT LUAN VAN

MO DAU.................................................................................................................... ,........... 1

CHUONG 1: NHUNG VAN DE LY LUAN
THUC
• VA KINH NGHIEM
•
• TlEN
QUAN LY NHA NUOC CUA HAI QUAN DOI VOI HANG HOA NHAN GIA
CONG..................................................................................................................................... 7
1.1. Nhu-ng van de chung ve hang hoa nhan • gia cong tai Viet Nam..................... 7
1.1.1. Quan niem, phan loai va dac diem hang hoa nhan gia cong tai Viet Nam .. 7
1.1.2. Hang hoa nhan gia cOng doi voi su phat trien kinh te................................. 14

1.2. Noi dung, cac nhan to anh hu-ong va su can thiet tang cu’d’ng QLNN ve
hai quan doi voi hang hoa nhan gia cong tai Viet Nam........................................ 16

1.2.1. Quan niem va dac diem quan ly nha nuoc caa hai quan doi voi hang hoa
nhan gia cong tai Viet Nam......................................................................................... 16
1.2.2. Noi dung QLNN ve hai quan doi voi hang hoa nhan gia cong tai Viet Nam ..19
1.2.3. Nhan to anh huong den QLNN ve hai quan doi voi hang hoa nhan gia

cong tai Viet Nam......................................................................................................... 26

1.2.4. Su can thiet phai tang cuong QLNN ve hai quan doi voi hang hoa gia
cong tai Viet Nam.................................................................... ■....................................29
1.3. Kinh nghiem thuc tien va bai hoc ve QLNN ve hai quan doi voi hang
hoa nhan gia cong Quoc te va trong nwoc.............................................................. 314
1.3.1. Kinh nghiem Hai quan Nhat Ban........................................................

34

1.3.2. Kinh nghiem cua Hai quan Trung Quoc....................................................... 35
1.3.3 Kinh nghiem cua Cue Hai qqan Thanh pph Ho Chi Minn.......................... 36

1.3.4. Bai hoc doi voi Cec Hai quan TP Hai phOng ve cong tac quan ly doi voi
hang hoa ghag gia cong tai Viet Nam...................................................................... 377

CHUONG 2: THUC TRANG QUAN LY NHA NUOC DOI VOI HANG HOA

NHAN GIA CONG TAI VIET NAM QUA CUC HAI QUAN TP HAI PHONG.39
2.1. TTnn quua ve Ccu 1^ quua 111306 pho Hai Phonn........................................ 39

2.1.1. Lich su su hing ihang va ppht trien cca cce IHa qnur! TT Hai ppmon........339


2.1.2 Dia ban quan ly va so do to chuc cua Cue Hai quan TP. Hai Phong.......... 40

2.1.3. Khai quat hoat dong Cue hai quan Hai Phong..............................................42
2.2. Tinh hinh quan ly nha nuoc ve hai quan doi vdi hang hoa nhan gia cong

tai Viet Nam qua Cue Hai quan TP Hai Phong...................................................... 46

2.2.1. Tinh hinh thuc hien cac van ban lien quan den QLNN ve hai quan doi

vdi hang hoa nhan gia cong tai Viet Nam................................................................. 46
2.2.2. Tinh hinh bo may to chuc quan ly doi voi hang hoa nhan gia cong tai

Viet Nam qua Cue hai quan TP Hai Phong............................................................... 50
2.2.3. Thue trang to chuc quan ly doi voi hang hoa nhan gia cong tai Viet Nam

qua Cue Hai quan TP Hai Phdng................................................................................ 56

2.2.4. Tinh hinh thanh tra, kiem tra qua trinh QLNN ve hai quan doi vdi hang
hoa nhan gia cong tai Viet Nam qua cue hai quan Thanh pho Hai Phong........... 63
2.3. Danh gia tinh hinh quan ly nha nuoc doi vdi hang hoa nhan gia cong tai

Viet Nam qua Cue Hai quan TP Hai Phdng....................................................

68

2.3.1. Nhung ket qua dat dupe trong QLNN ve hai quan doi voi hang hoa nhan

gia cong tai Viet Nam qua Cue hai quan TP Hai Phdng......................................... 68

2.3.2. Nhung han che ve quan ly nha nude doi vdi hang hoa nhan gia cong tai
Viet Nam qua cue Hai quan TP Hai Phdng............................................................... 71

2.3.3. Nguyen nhan cua han che................................................................................. 74
CHlTONG 3: PHtTONG HV6NG VA GIAI PHAP TANG CITING QUAN LY

NHA NLJOC DOI VCH HANG HOA NHAN GIA CONG TAI VIET NAM

QUA CUC HAI QUAN THANH PHO HAI PHONG................................................78
3.1. Dinh hudng tang cudng QLNN ve hai quan doi vdi hang hoa nhan gia

cong tai Viet Nam qua Cue Hai quan TP Hai Phong............................................ 78
3.1.1. Can cu xac dinh phuong hudng tang cudng QLNN doi vdi hang hoa

nhan gia cong tai Viet Nam qua Cue Hai quan TP Hai Phdng..................................78
3.1.2. Phuong hudng tang cudng QLNN ve hai quan doi vdi hang hoa nhan gia

cong tai Viet Nam qua Cue Hai quan TP Hai Phdng.................................................. 83

3.2. Cac giai phap tang cudng quan ly nha nuro’c doi vdi hoat dong gia cong

hang hoa tai Viet Nam qua Cue Hai quan TP Hai Phong..................................... 87
3.2.1. Hoan thien chinh sach phap luat lam co sd cho quan ly nha nude doi vdi
hoat dong gia cong hang hoa.......................................................................................87

3.2.2. Tiep tuc doi mdi bo may quan ly....................................................................90
3.2.3. Nhom giai phap ve thuc hien nghiep vu lien quan QLNN doi vdi hang

hoa nhan gia cong tai Viet Nam qua Cue Hai quan TP Hai Phong.......................... 94
3.2.4 Tang cuong kiem tra, thanh tra qua trinh QLNN ve hai quan doi vdi hang

hoa nhan gia cong tai Viet Nam qua Cue Hai quan TP Hai Phong.......................... 98
3.2.5. Nang cao chat luqng nhan luc lien quan den QLNN ve hai quan doi voi

hang hoa nhan gia cong tai Viet Nam qua Cue Hai quan TP Hai Phdng...............100
3.2.6. Nang cap ha tang cong nghe thong tin, ung dung cong nghe thong tin phuc
vu cong tac QLNN ve hai quan doi vdi hang hoa nhan gia cong tai Viet nam qua

Cue Hai quan TP Hai Phong........................................................................................ 104
3.2.7. Tang cuong phoi hop cac bo nganh lien quan.............................................. 105
3.2.8. Day manh cong tac pho bien, tuyen truyen, giao due phap luat cho cac

Doanh nghiep............................................................................................................... 107
3.3. Mot so kien nghi.................................................................................................... 108

KET LUAN.........................................................................................................................110
TAI LIEU THAM KHAO.........................................................................................

113


DANH MUC CAC TU' VIET TAT
AFTA

Khu vuc tu do thuong mai ASEAN

APEC

Dien dan Kinh te khu vuc chau A - Thai Binh Duong

ASEAN

Hiep hoi cac quoc gia Dong Nam A

B

Cac budc

CNT

Cong nghe thong tin

DN

Doanh nghiep

HDH

Hien dai hoa

QLNN

Quan ly nha nude

KTSTQ

Kiem tra sau thong quan

XNK

Xuat nhap khau

TCHQ

Tong cue Hai quan

TP

Thanh pho

TTHC

Thu tuc hanh chinh

SXXK

San xuat xuat khau

WCO

To chuc Hai quan the gidi

WTO

To chuc Thuong mai the gidi

VNACCS

Thong quan dien tu

CNTT

Cong nghe thong tin

CBCC

Can bo cong chuc

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DANH MUC BANG, BIEU DO, HINH
BANG
Bang 2.1:

Kim ngach xuat nhap khau 2008-2012 (DVT : trieu USD)................... 42

Bang 2.2:

Ket qua Kiem tra sau thong quan tai Cue Hai quan Hai Phdnn...........44

Bang 2.3:

Kim ngach nhap, xuat tdiau gia cong qua Cue Hai quan TP Hai Phong
giai doan 2009-2013.................................................................................. 59

Bang 2.4:

So luqng dang ky hop dong gia cong........................................................60

Bang 2.5:

So luony hop dong gia cong ton dong.................................................... 63

Bang 2.6:

Ket qua kiem taa aau thong quan doi voi hang gia cong......................... 67

BIEU

Brea do 2.1:

SS that tha nop ngan sCch 2008-2012 (DVT: Ty VND)................

Brea do 2.2:

So via vi pham phap luat ve Hai quan....................................................... 45

Brea do 2.3:

Thu nop ngan sach ttr cac via vi pham phap luat ve hai quan................ 45

Brea do 2.4:

So thu nop NSNNt rtr bnn hang tich thu.................................................... 46

Biea do 2.5:

Sovuvi pham hnng gia cong..................................................................... 66

42

HINH
Hinh 2.1:

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7
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So dh bh may th hhiCa Cua Hai qunn thach phh Hai Phong................ 41

Hinh 2.2:

Trinh do hhu^ny rcnn cia CIC3C Ccc ^111.^111.1^1'111 play Ikii Phong..... 55

Hint 2.2 a:

Tr'mh do tin hoc.......................................................................................... 55

Hinh 2.2 b:

Trinh do ngoai ngtr........................................................................ »...........55

Hinh 2.3:

Mo ah ccc buoc ghhipp via.......................................................................... 56

Hinh 3.1:

MCc^

quahly

vP

hai qunn Soi vdi linny hia nhay gia cong............ 93


TRUONG DAI HOC KINH TE QUOC DAN
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NGUYEN ANH TUAN

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TANG COUNG QUAN LY NHA NUOC DOI VOI HANG HOA
NHAN GIA CONG TAI VIET NAM QUA CUC HAl QUAN

THANH PHO HAI PHONG

Chuyen nganh: Kinh te Chinh tri

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TOM TAT LUAN VAN THAC SI
•

HA KOI, 2013


i

TOM TAT LUAN VAN
Thye hien chu truong cua Dang cong san Viet Nam, trong nhung nam qua

thuong mai Viet Nam da dat duoc nhung thanh tuu buoc dau quan trong, gop phan
tao nen nhung bien doi sau sac nen kinh te - xa hoi nuoc ta va tao vi the moi cua
Viet Nam tren thi truong quoc te. Viet Nam da thiet lap duoc nhieu moi quan he

ngoai giao voi nhieu nuoc, tiep tuc mo rong hoat dong ngoai thuong theo huong da
dang hoa, da phuong hoa, tich cuc hoi nhap vao nen kinh te the gioi, tham gia cac to

chuc thuong mai quoc te nhu ASEAN, AFTA, APEC, WTO...
Trong cac hoat dong kinh te, hoat dong hang hoa nhan gia cong tai Viet Nam

da gop phan khong nhd trong giai quyet viec lam, nang cao muc song cho nguoi lao

dong, tao nen su on dinh chinh tri, xa hoi cua dat nuoc. Tuy nhien, nhung nam gan
day, hoat dong hang hoa nhan gia cong da boc lo nhieu bat cap nhu he thong van
r

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ban phap ly thieu dong bo, tinh on dinh kem; nhieu quy dinh chua ro rang; viec

quan ly nha nuoc doi voi hoat dong nay chua duoc quan tam dung muc; van de
hang hoa chua dam bao chat luong van con; trach nhiem cua thuong gia nuoc ngoai
doi voi hoat dong hang hoa nhan gia cong tai Viet Nam cdn nhieu bat cap; hoat

dong tuyen truyen, pho bien, giao duc va ra soat, he thong hoa phap luat doi voi
hoat dong hang hoa nhan gia cong tai Viet Nam chua duoc chu trong, quan tam

dung muc, con mang nang tinh tam thoi, doi pho tinh the la chu yeu. Viec to chuc
thuc hien va dam bao thuc hien phap luat ben canh nhung ket qua dat duoc, van cdn

khong ft khiem khuyet, yeu kem, chua dat yeu cau, muc tieu, muc dich, hieu qua quan

ly dat ra. Vi vay doi hoi can phai co nhung nghien cuu, danh gia mot cach bai ban va
toan dien ca ve phuong dien ly luan va thuc tien.

Xuat phat tu nhung ly do tren viec nghien cuu de tai “ Tang cuong quan ly

nha nuoc doi voi hang hoa nhan gia cong tai Viet Nam qua Cuc Hai quan TP
Hai Phdng ” la het suc can thiet, co y nghia ve ca ve ly luan va thuc tien.
Luan van su dung phuong phap luan cua chu nghia duy vat bien chung, chu


ii

nghia duy vat lich su va cac phuang phap cu the khac nhu phan ti'ch, so sanh, tong

hop voi phuang phap dieu tra xa hoi hoc phap luat, phuang phap thi diem va
phuang phap phan tich tong hop de chon loc, ke thua va phat huy nhung kinh

nghiem trong nuoc va van dung cac chinh sach quan ly hang hoa nhan gia cong cua
cac nuoc de lam ca sa so sanh va phan tich thuc trang, danh gia nhan xet cung

nhu de xuat cac giai phap. Ket qua luan van co nhung dong gop ca ban sau day.
Chuang 1: Trong chuang nay cua luan van da trinh bay nhung ly luan tong

quat ve quan ly nha nuoc doi voi hoat dong hang hoa nhan gia cong va nhung dac
diem rieng biet cua no trong thuang mai quoc te trong dieu kien cua Viet Nam hien

nay. No lam sang td nhung van de ve ca ban gia cong hang hoa, quyen lai cua ben

nhan gia cong, ben thue gia cong.
Hang hoa nhan gia cong trong thuang mai la hoat dong thuang mai, theo do

ben nhan gia cong su dung mot phan hay toan bo nguyen lieu, vat lieu cua ben dat

gia cong de thuc hien mot hoac nhieu cdng doan trong qua trinh san xuat theo yeu

cau cua ben dat gia cong de huang thu lao (trich dieu 178 Luat Thuang Mai 2005)
Noi dung chuang nay da the hien tam quan trong, su can thiet phai quan ly

nha nuoc doi voi hoat dong hang hoa nhan gia cong , tu do tao dieu kien thuan lai
de thuc day hoat dong hang hoa nhan gia cong phat trien tai Viet Nam, mang lai

nguon thu cho ngan sach nha nuoc.

Trong chuang nay cung de cap den kinh nghiem cua Hai quan mot so nuoc
tren the gioi tu do nghien cuu, van dung linh hoat vao thuc te nuoc ta hien nay
nham gop phan day manh cong tac quan ly cua Hai quan tren ca sa tao thuan lai

cho hoat dong gia cong xuat khau nhung phai tuan thu dung chinh sach cua phap
luat va han che den muc thap nhat tinh trang gian lan thuang mai thong qua hoat

dong gia cong. Day la phan ly luan quan trong de danh gia nhung mat tich cuc va

nhung ton tai trong cong tac quan ly hang hoa gia cong xuat khau cua Hai quan Viet
Nam hien nay va tu do dua ra bai hoc ve cong tac quan ly nha nuoc doi voi hoat
dong hang hoa gia cong tai Cuc Hai quan TP Hai Phong va dua ra cac giai phap


iii

nham dam bao quan ly nha nude doi vdi hoat dong hang hoa gia cdng tai Viet Nam
trong thdi gian tdi day co hieu luc, hieu qua.
Tang cudng QLNN doi vdi hoat dong hang hoa nhan gia cong tai Viet Nam

cho la mot yeu cau cap bach nham phat huy het kha nang va uu the canh tranh quOc

gia va dap dng yeu cau ve cong tac quan ly nha nudc cua co quan Hai quan hien

nay.

Chuong 2 Luan van da neu so luoc lich su hinh thanh va phat trien, co cau to
chuc, trinh do dao tao, tinh hinh hoat dong cua Cuc Hai quan thanh pho Hai Phong;
qua trinh hinh thanh va phat trien quan ly nha nudc ve hang hoa gia cong tai Viet
Nam cua nganh Hai quan va Cuc Hai quan thanh pho Hai Phong

Luan van cung da danh gia duoc ket qua, thuc trang cong tac quan ly nha nudc

doi vdi hoat dong hang hoa gia cong tai Cuc Hai quan thanh pho Hai PhOng tu 2009
den nay, cu the: Ket qua cong tac quan ly hang hoa gia cdng trong hoat dong nghiep

vu; da xac dinh duoc nhung rui ro thudng gap. Co so lieu cu the phan tich, danh gia

hoat dong hang hoa nhan gia cong, thanh tra, kiem tra sau thong quan, giam sat,

danh gia lai va do ludng, danh gia su tuan thu phap luat ve hoat dong gia cong.
Ngoai ra, luan van cung da chi ra duoc nhung mat han che va nguyen nhan co ban

lam han che den cong tac quan ly nha nudc trong hoat dong nghiep vu hai quan va
da neu khai quat thuc trang quan ly nha nudc doi vdi hoat dong hang hoa gia cong

tai Viet Nam, trong do lam ro ba noi dung (1) thuc trang he thong phap luat doi vdi

hoat dong gia cong hang hoa ; (2) thuc trang thanh tra, kiem tra va xu ly vi pham

phap luat doi vdi hoat dong hang hoa nhan gia cong tai Viet Nam qua Cuc Hai quan

TP Hai PhOng; (3) Phuong thuc quan ly nha nudc doi vdi hoat dong gia cong tai
Cuc Hai quan TP Hai Phong. Qua danh gia thuc trang, noi dung chuong nay cung

lam ro nhung ton tai trong cong tac quan ly nha nudc doi vdi hoat dong hang hoa
nhan gia cong tai Viet Nam. Ngoai ra, trong chuong nay cung neu ra mot sd hanh vi
vi pham thudng gap trong cong tac quan ly hai quan doi vdi hang hoa gia cong .

Noi dung Chuong 2 la co sd phap ly de de xuat cac giai phap dam bao QLNN


IV

doi voi hoat dong hang hoa nhan gia cong tai Viet Nam tai Chuang 3.
Ch trong 3: Tren ca sd thuc trang, nhung mat han che va nguySn nhan co ban

lam han che den cong tac quan ly nha nude doi vdi hang hoa nhan gia cong trong

hoat dong nghiep vu , luan van da dua ra dinh hudng phat trien cua nganh Hai quan,
Cue Hai quan thanh pho Hai Phdng doi vdi viec tang cudng quan ly nha nude doi

vdi hoat dong gia cong giai doan 2011-2020 nhu: Phai thuc hien nghiem tuc cam
ket cua hai quan Viet Nam khi gia nhap WTO; nhung yeu cau can dam bao trong

quan ly nha nude cua Hai quan; Chi ra nhung kho khan, thach thuc trong viec trien
khai thuc hien giai phap de tu do dua ra mot so nhom giai phap tang cudng quan

ly, nham ngan ngua va han che gian lan trong linh vuc Hai quan do la: Giai phap

phat trien ky thuat nghiep vu va ung dung cong nghe thong tin Phuc vu quan ly nha

nude trong linh vuc hoat dong gia cong va nhom giai phap nang cao chat luong,
hieu qua quan ly nha nude vdi phuong cham “ Chuyen nghiep - Minh bach - Hieu

qua”.
Tang cudng quan ly nha nude doi vdi hoat dong hang hoa nhan gia cong tai
'

'

'

'

Viet Nam la yeu cau khach quan, het sue cap bach. Trong boi canh hien nay Hai

quan Viet nam dang tung budc doi mdi, cai each theo hudng hien dai de dap ung
yeu cau hoi nhap kinh te, quoc te, viec tang cudng quan ly nha nude doi vdi hoat
dong hang hoa gia cong cd y nghia vd cung quan trong gop phan thuc day cai each
hanh chinh, giu vung hoa binh, on dinh chinh tri, tao dong luc phat trien kinh te - xa

hoi, tao thuan lai, thong thoang cho hoat dong hang hoa gia cong tai Viet Nam; phat

huy dan chu xa hoi chu nghia, bao ve lai ich to chuc, ca nhan, bao ve lai ich dan
toe, chu quyen, an ninh quoc gia, an toan xa hoi, day manh cong nghiep hoa, hien
dai hoa dat nude, xay dung Nha nude phap quyen xa hoi chu nghia.

De dam bao hieu qua quan ly nha nude doi vdi doi vdi hoat dong hang hoa
nhan gia cong tai Viet Nam ngoai hien nay can tien hanh dong bo tren 03 linh vuc:
xay dung phap luat; to chuc thuc hien phap luat va thanh tra, kiem tra xu ly vi pham

phap luat. Ve xay dung phap luat, ben canh viec nang cao chat luong hoat dong xay


V

dung van ban quy pham phap luat can nghien cuu hoan thien cac qui dinh phap luat

lam co so cho quan ly nha nude doi voi hoat dong hang hoa nhan gia cdng tai Viet

Nam. Hoat dong to chuc, thuc hien phap luat can duoc doi moi manh me tu cdng
tac tuyen truyen, pho bien, giao due phap luat den hoan thien bo may quan ly nha

nudc. Dong thdi can tang cudng cdng tac thanh tra, kiem tra, xu ly vi pham phap
luat doi vdi hoat dong hang hoa nhan gia cdng nham thiet lap trat tu, ky cuong

trong quan ly.


11

II
TRUdNG DAI HOC KINH

t£ QUOC

DAN

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....... bobdOgsgs.......

NGUYEN ANH TUAN

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TANG CUVNG QUAN LY NHA

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NUUC DOI VOI HANG HOA

NHAN GIA CONG TAI VIET NAM QUA CUC HAl QUAN
THANH PHO HAI PHONG

Chuyen nganh: Kinh te Chinh tri

LUAN
VAN THAC

si KINH.
•
•

Ngudi hvtdng dan khoa hoc:
TS. d6 KIM HOA

HA NO• I,7 2013
if


1

MO DAU
1. Tinh cap thiet cua de tai
Trong boi canh nen kinh te nuoc ta hoi nhap vao nen kinh te the gioi, hoat

dong thuong mai tang truong manh me dac biet trong linh vuc xuat nhap khau thi
quan ly nha nuoc ve hai quan la mot bai toan phuc tap cho cac nha hoach dinh

chinh sach. Ben canh do, Hai quan Viet Nam da tham gia vao to chuc Hai quan the
gioi (WCO) va tham gia ky ket vao cac hiep dinh thuong mai tu do. Vi vay, doi hoi

nganh Hai quan phai hien dai hoa va don gian hoa thu tuc Hai quan nham tao dieu

kien thuan lqi cho viec xuat nhap khau hang hoa.
Kim ngach xuat nhap khau cua Viet Nam ngay cang tang cao va mot trong

nhung loai hinh chiem ty trong lon nhat la hang hoa gia cong tai Viet Nam (chiem

toi 30% tong kim ngach xuat nhap khau cua ca nuoc). Ben canh do, doi voi nhung
mat hang ddi hoi cong nghe cao ma trong nuoc chua san xuat duqc, cac doanh
nghiep Viet Nam se phai thue gia cong o nuoc ngoai.

Hang hoa nhan gia cong tai Viet Nam da gop phan khong nho trong giai

quyet viec lam, nang cao muc song cho ngudi lao dong, tao nen su on dinh chinh

tri, xa hoi cua dat nuoc. Tuy nhien, day cung la hoat dong xuat nhap khau tiem an
nhieu rui ro trong van de quan ly xuat nhap khau. Nhung nam gan day, hoat dong

hang hoa nhan gia cong tai Viet nam da boc lo nhieu bat cap nhu he thong van ban
phap ly thieu dong bo, tinh on dinh kem; nhieu quy dinh chua ro rang; viec quan ly

nha nuoc doi voi hoat dong nay chua duqc quan tam dung muc; van de hang hoa
chua dam bao chat luqng van con; trach nhiem cua thuong gia nuoc ngoai doi voi

hoat dong hang hoa nhan gia cong tai Viet nam con nhieu bat cap; hoat dong tuyen
truyen, pho bien, giao duc va ra soat, he thong hoa phap luat doi voi hang hoa nhan
gia cong tai Viet nam chua duqc chu trong, quan tam dung muc, con mang nang

tinh tam thdi, doi pho tinh the la chu yeu. Viec to chuc thuc hien va dam bao thuc
hien phap luat ben canh nhung ket qua dat duqc, van con khong it khiem khuyet,

yeu kem, chua dat yeu cau, muc tieu, muc dich, hieu qua quan ly dat ra va con mot so
khong nho da lqi dung cac chinh sach uu dai cua nha nuoc doi voi hang hoa gia


2
cong de tron thue, gian lan thuang mai qua xuat xu hang hoa uu dai dac biet cua

Viet Nam da ky ket vdi cac nude trong chuang trinh uu dai thue quan. Vi vay,

nganh Hai quan phai khong ngung cai tien, hoan thien co che chinh sach de co the
quan ly tot loai hinh xuat nhap khau dac biet nay. Do vay ddi hoi can phai co nhung

nghien cuu, danh gia mot each bai ban va toan dien ca ve phuang dien ly luan va
thuc tien.

hoa nhan gia cong tai Viet Nam qua Cue Hai quan TP Hai Phong” va de co cai

nhin tong the cho hoat dong hang hoa nhan gia cong cua Viet Nam.

2. Tong quan nghien cihi
Cac cong trinh nghien cuu quan ly QLNN ddi vdi hang hoa nhan gia cong tai
r

Viet Nam chua cd nhieu, cac edng trinh chi nghien cuu tung mat ddi vdi hang hoa

nhan gia cong tai Viet Nam nhu:
- “Gia cong quoc te va che do quan ly nha nude ve Hai quan tai Viet Nam”.

Luan van thac si khoa hoc kinh te (1998) Truong Dai hoc ngoai thuang cua Luang
Thi Yen. Luan van da nghien cuu mot so khia canh ly luan lien quan den hoat dong

gia cong quoc te va che do quan ly nha nude ve hai quan doi vdi hoat dong gia cong

tai Viet Nam, lam rd thuc trang cong tac quan ly nha nude ddi vdi hoat dong gia

vdi hoat dong nay cd hieu luc, hieu qua.

De tai da chi ra nhung bat cap, so hd trong chinh sach quan ly ddi vdi hoat
dong gia cong hang hoa, he qua cua nd la tinh trang ton dong mot khoi luong

hap dong gia cong khong cd kha nang thanh khoan, gay that thu cho ngan sach
nha nude.

- De tai “Nang cao hieu qua cong tac quan ly hoat dong gia cong xuat khau
tai Cue Hai quan Thanh Hoa” Luan van thac si (2012) cua Hoang Ngoc Duyen.

xuyen cd hoat dong XNK qua cac Chi cue va CBCC thuoc Cue hai quan Thanh Hoa
tren cac mat tac dong den cong tac quan ly hoat dong gia cong xuat khau va thuc

trang cong tac quan ly hoat dong gia cong xuat khau d Cue hai quan Thanh Hoa, tac


3

gia da neu len mot so han che trong cong tac quan ly hoat dong gia cong xuat khau
nhung chua neu bat duoc co che thanh tra, kiem tra va trien khai cac hoat dong do
cho phu hop tinh hinh hien nay.

- De Tai “Hoan thien phap luat quan ly nha nuoc ve hai quan doi vdi hoat
dong gia cong xuat khau d Viet Nam hien nay” Luan van thac si (2009), Nguyen

Quang Hung. Luan van da de cap den mot so khia canh ly luan ve hoan thien he

ly hai quan doi vdi hoat dong gia cong hang hoa xuat khau nhung chua neu duoc

each thuc quan ly cua Hai quan, dien bien phuc tap cua loai hinh gia cong, loi dung
sd hd chinh sach de tron thue.

Nhin chung cac de tai da duoc cong bo tren day d muc do khac nhau da de
cap den mot so van de ly luan trong thuc tien to chuc, hoat dong cua hai quan trong

qua trinh thuc hien quan ly nha nude doi vdi hoat dong hang hoa nhan gia cong tai
Viet Nam. Tuy nhien den nay, chua cong trinh nao nghien cuu dudi goc do kinh te

chinh tri. Luan van nghien cuu cac van de QLNN doi vdi hang hoa nhan gia cong
tai Viet Nam qua Cue Hai quan TP Hai Phdng mot cac tong the va toan dien ve

chinh sach, quan ly mat hang gia cong tai Viet Nam.
Luan van gop phan lam sang to va phong phu them nhung van de ve QLNN

thi truong dinh hudng xa hoi chu nghia dudi su quan ly cua Nha nude trong su tac
dong manh me cua qua trinh hoi nhap kinh te quoc te sau sac va toan dien do vay de

tai van cd tinh cap thiet va thuc tien.

3. Doi tirong va pham vi nghien cuu
Doi tuong nghien cuu:
Tap trung nghien cuu chu yeu ve quan ly hoat dong xuat nhap khau cua hang

hoa nhan gia cong tai Viet Nam gom:
- Thu nhat la he thong cac van de ly luan trong quan ly ve Hai quan doi vdi

hang hoa nhan gia cong tai Viet Nam va lam sang to co sd ly luan va thuc tien QLNN
doi vdi hoat dong gia cong hang hoa tai Viet Nam noi chung va thuc trang cong tac

QLNN cua co quan Hai quan va kinh nghiem cac nude tren the gidi ve QLNN doi vdi

4
hang hoa nhan gia cong trong hoat dong Hai quan, rut ra nhung bai hoc kinh nghiem

cho Hai quan Viet Nam.

Thu hai, nghien cuu ve quan ly trong hoat dong gia cong va tang cuong
quan ly nha nuoc doi vdi hang hoa nhan gia cong tai Viet Nam trong hoat dong

Hai quan cua Cue Hai quan TP Hai Phdng, tu do chi ra mat tich cue, han che cua
quan ly nha nudc doi vdi hoat dong hang hoa nhan gia cdng tai Viet Nam.

Pham vi nhien cuu:
Tap trung nghien cuu hoat dong quan ly nha nudc ve hai quan doi vdi hang
hoa nhan gia cdng tai Viet Nam qua Cue Hai quan thanh pho Hai Phdng ttr nam

2008 den nay, tu do de xuat cac giai phap nham hoan thien cdng tac quan ly nha

nudc ve Hai quan trong hoat dong hang hoa nhan gia cdng tai Viet nam.

4. Muc dich nghien ciru
Tren co sd nghien cuu, quan ly nha nudc doi vdi hang hoa nhan gia cdng tai

Viet Nam, danh gia thuc tien van de quan ly nha nudc doi vdi hoat dong hang hoa

nhan gia cdng tai Viet Nam, phan tich danh gia thuc trang QLNN doi vdi hang hoa
nhan gia cdng tai Viet Nam qua Cue Hai quan thanh pho Hai phdng, tu do dua ra cac

quan diem, de xuat cac giai phap nham tang cudng quan ly nha nudc doi vdi hoat dong
hang hoa nhan gia cdng tai Viet Nam cua nganh Hai quan trong thdi gian tdi.

5. Phuong phap nghien cuu
Co sd ly thuyet se su dung de phan tich thuc tien:
- Luan van duoc thuc hien tren co sd ly luan cua chu nghTa Mac-Lenin va

tu tudng Ho Chi Minh; dudng loi chu truong, chinh sach cua Dang va phap luat cua
Nha nudc lien quan den cdng tac quan ly nha nudc ve Hai quan.

- Luan van su dung phuong phap luan cua chu nghTa duy vat bien chung, chu

nghTa duy vat lich su va cac phuong phap cu the khac nhu phan tich, so sanh, tong
hop de chon loc, ke thua va phat huy nhung kinh nghiem trong nudc va van dung
cac chinh sach quan ly hang hoa gia cdng cua cac nudc de lam co sd so sanh va

phan tich thuc trang, danh gia nhan xet cung nhu de xuat cac giai phap.

Cac du lieu se can thu thap:


5

Thu thap cac so lieu thong ke tinh hinh chap hanh chinh sach phap luat ve hai

quan va kinh ngach xuat nhap khau, so luong cac don hang cua cac doanh nghiep gia
cong tai Viet Nam qua Cue Hai quan thanh pho Hai Phong da dugc cong bo.
Cac nguon du lieu:

Nguon du lieu dugc thu thap qua cac bao cao thuong nien va thong tin noi
bo: Trung tarn du lieu & Cong nghe thong tin, Phong quan ly rui ro, Doi kiem soat
ve hai quan, Chi cue Kiem tra sau thong quan...

Nguon du lieu dugc thu thap thdng qua cac vudng mac phat sinh cua doanh

nghiep trong qua trinh lam thu tuc Hai quan doi vdi hang hoa nhan gia cong tai Viet
Nam. Dac biet qua Ban cai each hien dai hoa Hai quan cua Tong cue Hai quan.

6. Dong gop cua luan van
Dua ra cac bien phap nham nang cao, hoan thien thu tuc quan ly hang hoa

nhan gia cong tai Viet Nam va lam ro ca sd ly luan va thuc tien cua hoat dong hang
hoa nhan gia cong tai Viet Nam trong dieu kien hoi nhap kinh te quoc te ngay cang
sau sac cua nude ta trong giai doan hien nay.

- Luan van Phan tich rd thuc trang QLNN doi vdi hang hoa nhan gia cong tai
Viet Nam qua Cue Hai quan thanh pho Hai Phong va cac hoat dong cua cac doanh

nghiep ddi vdi viec thuc hien phap luat ve Hai quan trong linh vuc nay.
- Luan van dua ra cac phuang hudng, cac quan diem va de xuat cac giai phap
nham dam bao quan ly nha nude ddi vdi hoat dong hang hoa nhan gia cong tai Viet

Nam hien nay, tranh tinh trang lai dung cac uu dai cua nha nude ve loai hinh nay.
Thu tuc hai quan quan ly nhieu loai hang hoa thuoc nhieu loai hinh XNK
khac nhau tai Viet Nam nhung trong luan van nay chi de cap den loai hinh hang hoa

nhan gia cong tai Viet Nam qua Cue Hai quan TP Hai Phong.
>

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De tai con han che trong linh vuc quan ly hang gia cong cua Doanh nghiep

trong nude dat gia cong d nude ngoai do day la trudng hop mdi phat sinh trong linh

vuc quan ly, sd lieu chua dugc nhieu.


6
Vi vay, de tai se it co du lieu de so sanh, doi chieu voi cac ket qua cua cac tac gia
khac nen khong tranh khoi nhung thieu sot.

7. Bo c•ue 1 u•an vvn
Ngoai phan mo dau va ket luan, danh mec tai lieu tham khao, noi dung cua

Luan vnn duoc ket cau thanh 3 chuong
Chuong 1: Nhung van de ly luan va kinh nghiem thuc tien ve quan ly nha

nuoc cua Hai quan doi voi hang hoa nhan gia cong.
Chuong 2: Thuc trang quan ly nha nuoc doi voi hang hoa nhan gia cong
qua Cec Hai quan TP Hai Phong.

Chuong 3: Phuong huong va giai phap tnng cudng quan ly nha nuoc doi voi
hang hoa nhan gia cong tai Viet Nam qua Cec Hai quan thanh pho Hai Phong.


7

CHlTO'NG 1

NHtfNG van de ly luan
va KINH NGHIEM
Ill l(

•
•
•
TIEN VE QUAN LY NHA NIOC CUA HAI QUAN

DOI VOI HANG HOA NHAN GIA CONG
1.1. Nhirng van de chung ve hang hoa nhan gia cong tai Viet Nam
1.1.1. Quan niem, phan loai va dac diem cua hang hoa nhan gia cdng tai Viet

Nam
1.1.1.1. Khai niem va phan loai hang hoa nhan gia cong tai Viet Nam

Gia cong la phuong thuc giao dich trong do ngudi dat gia cong cung cap

nguyen lieu va dinh muc, tieu chuan ky thuat va thiet bi may moc, ben nhan gia
cong to chuc san xuat sau do giao lai san pham va nhan duoc mot khoan tien cdng

tuong ung voi luong lao dong hao phi de lam ra san pham do goi la phi gia cdng.

Gia cdng trong thuong mai la hoat dong thuong mai, theo do ben nhan gia
cdng su dung mot phan hay toan bo nguyen lieu, vat lieu cua ben dat gia cdng de
thuc hien mot hoac nhieu cdng doan trong qua trinh san xuat theo yeu cau cua ben

dat gia cdng de hudng thu lao.
Theo Tu dien Bach khoa Viet Nam, tap 2 do Nha xuat ban tu dien bach khoa

phat hanh nam 2002 thi: “Gia cdng quoc te la phuong thuc hop tac san xuat va trao
doi hang hoa giua cac nudc, theo do nudc nhan gia cdng nhan nguyen lieu hoac

nhien lieu va cd the ca thiet bi, may moc cua nudc gia cdng de san xuat ra nhung

thanh pham theo nhung dinh muc, tieu chuan cu the va giao nhung thanh pham do

cho nudc gia cdng vdi nhung dieu kien do hai ben thoa thuan. Tien cdng duoc tra
bang tien hoac hang.”
Gia cdng cd khai niem rat rong, cd the dien ra trong bat ky nganh, linh vuc
san xuat nao. Nhu vay, Gia cdng hang hoa la mot phuong thuc giao dich trong do

ngudi dat gia cdng cung cap nguyen lieu, dinh muc, tieu chuan ky thuat, ben nhan

gia cdng to chuc san xuat sau do giao lai san pham va duoc nhan mot khoan tien
cdng tuong duong vdi luong lao dong hao phi gia cdng. Gia cdng quoc te la hoat


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dong xuat nhap khau gan lien voi san xuat.
Hang hoa nhan gia cong ngav nay la phuong thuc giao dich kha pho bien

trong buon ban quoc te cua nhieu nuoc. Doi voi ben nhan gia cong, phuong thuc

nay giup ho giai quyet cong an viec lam cho nhan dan trong nuoc va nhan duoc
thiet bi hay cong nghe moi ve nuoc minh, giup ho phan nao trong cong cuoc xay

dung nen cong nghiep dan toc.
Nhu vay, phuong thuc hang hoa nhan gia cong duoc ap dung rong rai o
nhieu nuoc duoi hinh thuc hop tac san xuat, chu yeu la giua cac nuoc cong nghiep

phat trien voi cac nuoc dang phat trien. Viet Nam coi trong phuong thuc gia cong
hang hoa xem do la mot bien phap su dung co hieu qua nguon lao dong doi dao, co

tay nghe kha va khai thac cac co so cong nghiep da xay dung trong buoi dau thbi ky
cong nghiep hoa nhung cdn thieu dong bo, thieu nguyen lieu, vat tu (nhu san xuat

soi, det vai, san xuat hang may mac, det tham...). Mat khac, do cung la bien ' phap
de tien dan toi trinh do san xuat hoan chinh nhu trong viec lap rap xe hoi.
Tu cac khai niem tren day va do tinh chat dac thu cua phuong thuc gia cong

hang hoa quoc te, co the dua ra khai niem co ban ve hang hoa nhan gia cong tai Viet
Nam nhu sau: Hang hoa nhan gia cong tai Viet Nam cho thuong nhan nuoc ngoai la
mot hoat dong thuong mai trong do mot ben (goi la ben nhan gia cong) nhap khau

nguyen lieu, vat tu hoac ban thanh pham cua mot ben khac (goi la ben dat gia cong)

de san xuat, che bien ra thanh pham, giao lai cho ben dat gia cong va nhan thu lao
(goi la phi gia cong).

*Cac hinh thuc hang hoa gia cong.

- Xet ve mat so huu nguyen lieu: Hang hoa gia cong co the tien hanh theo
nhung hinh thuc sau:
+ Giao nguyen lieu thu san pham va tra tien cong.
+ Mua dut ban doan: Ben dat gia cong ban dut nguyen lieu cho ben nhan gia

cong va sau thbi gian san xuat che tao, mua lai san pham ve. Hinh thuc nay co loi
cho ben dat gia cong vi khi giao nguyen lieu gia cong de gap phai rui do mat mat

(Chang han: Mat mat, mat trom thanh pham, hoa hoan...), diem loi cua phuong
thuc nay la ben dat gia cong khong bi dong von.

9
Ve van de thanh toan tien nguyen lieu, mac du ben nhan gia cong phai
thanh toan nhung nguyen lieu chua han thuoc quyen so hiru hoan toan cua ho vi

khi tinh tien san pham ngudi ta thuang tinh lai suat cho so tien da thanh toan cho

ben dat gia cong khi mua nguyen lieu cua ho. Do vay, ve thuc chat thi tien thanh

toan cho nguyen lieu chi la tien ung trudc cua ben nhan gia cong va co the coi la
tien dat coc de dam bao thuc hien hup dong. Ben nhan gia cong khong co quyen
ban san pham cho nguoi khac.

Thuc te cung co trudng hop ben nhan gia cong mua dut nguyen lieu cua
ben dat gia cong va co quyen ban san pham cho nguoi khac. Trong truung hop
nay thi quyen sd huu nguyen lieu thay ddi tir ngudi dat sang ngudi nhan gia cong,

tai Viet Nam quy dinh trudng hop nay la nhap nguyen lieu de san xuat san pham

xuat khau.
Ngoai ra ngudi ta con ap dung mot hinh thuc ket hop trong do ben dat gia

cong chi giao nguyen lieu chinh con ben nhan gia cong cung cap nguyen lieu phu.

- Xet ve gia gia cong: Ngudi ta chia viec gia cong thanh hai hinh thuc.
+ Hop dong thuc chi, thuc thanh: Chi bao nhieu cho viec gia cong thi
thanh toan bay nhieu cong them tien thu lao gia cong.

+ Hop dong khoan gon: Khoan luon bao nhieu tien, xac dinh gia dinh muc

(Target price) cho moi san pham, bao gom chi phi dinh muc va thu lao dinh muc.

Du chi phi thuc te cua ben nhan gia cong la bao nhieu di nua thi hai ben van
thanh toan vdi nhau theo gia dinh muc do. Ngoai ra ngudi ta con ap dung phuang

phap: tinh gia theo cong suat du kien.

- Xet ve so ben tham gia: ngudi ta co hai loai gia cong.
+ Gia cong hai ben: Trong do chi cd mot ben dat gia cong va mot ben nhan
gia cong
+ Gia cong nhieu ben, con goi la gia cong chuyen tiep: Trong do ben nhan

gia cong la mot so doanh nghiep ma san pham gia cong cua don vi trudc la ddi
tuong gia cong cua don vi sau va ben dat gia cong cd the chi cd mot va cung cd the

nhieu hon mot hop dong gia cong. Mdi quan he giua ben dat gia cong va ben nhan


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gia cong duoc xac dinh trong hop dong gia cong. Trong quan he hop dong gia cong,

ben nhan gia cong chiu moi chi phi va rui ro cua qua trinh san xuat gia cong.
1.1.1.2. Dac diem cua hang hoard-ian gift cong
Thu nhat, quyen so huu hang hoa khong thay doi tu ben dat gia cong sang

ben nhan gia cong. (Quyen so huu bao gom: quyen chiem huu, quyen su dung,
quyen dinh doat co nghia la co cac quyen ban, cho, doi chac).

+ Tien cong tuong duong voi luong lao dong hao phi lam ra san pham. Co
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ngudi cho rang hop dong gia cong la mot dang cua hop dong lao dong. Tren thuc te
khi ky cac hop dong gia cong phia Viet Nam thudng muon tach rieng tien
Thu hai., hoat dong gia cong xuat khau phai trai qua it nhat mot (01) cong
doan trong qua trinh san xuat.
Vi ben nhan gia cong chiu trach nhiem toan bo hay chi mot phan cua chu trinh

san xuat ra san pham gia cong nen hoat dong gia cdng bat buoc phai trai qua mot chu
trinh san xuat va su ket tinh suc lao dong tren san pham do lam thay doi thuoc tinh cua

hang hoa. Dac diem nay de phan biet voi hoat dong thuong mai thuan tuy, vi hoat dong
thuong mai khong lam thay doi gia tri huu hinh cua san pham.
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Tat ca hang hoa gia cong tu khi nhap khau nguyen, phu lieu cho den khi xuat

khau san pham deu phai chiu su kiem tra, giam sat va quan ly cua Hai quan.
Thu ba, nguyen lieu vat tu, den san pham duoc gia cong ra thuoc quyen so

huu ben dat gia cong.
Nhu vay hang hoa nhan gia cong tai Viet Nam, ben nhan gia cong khong
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phai dau tu von de mua nguyen lieu, vat tu, may moc, thiet bi phuc vu hop dong gia

cong ma toan bo nguyen lieu, vat tu, may moc, thiet bi se do ben dat gia cong cung
cap, ben nhan gia cong se tiet kiem duoc chi phi dau vao cho mot chu trinh san xuat

dong thdi tranh thu duoc khoa hoc cong nghe hoac bi quyet san xuat kinh doanh cua
doi tac nuoc ngoai. Ben nhan gia cong cung khong phai lo tim thi trudng tieu thu

cho san pham dau ra vi toan bo san pham gia cong hoan chinh se do ben dat gia
cong nhan lai va phan phoi den cac thi trudng co nhu cau tieu dung. Day la co so de
phan biet hoat dong gia cong hang hoa xuat khau voi hoat dong xuat nhap khau


11
thuong mai. Nguoi san xuat khong duoc biet ve gia tri thuc cua hang hoa gia cong

no khac vdi cac truong hop nhap khau nguyen lieu ve de san xuat san pham cua
minh ra nudc ngoai, nguoi san xuat co quyen nhap khau nguyen lieu, vat tu cua

nhung thuong gia o nhung nudc khac nhau va xuat khau san pham do minh san

xuat ra cho mot hay nhieu doanh nghiep khac nhau o nhung nudc khac nhau va
duoc dam phan ve gia ca san pham cua minh, noi cach khac duoc phep dinh doat ve

san pham minh san xuat ra, khong phu thuoc vao bat cu doi tac nao.
Hang hoa gia cong duoc mang thuong hieu cua nha dat gia cong, loi nhuan
thu duoc deu tro ve cong ty dat gia cong

Ve tinh doc lap tu chu cua chu the kinh doanh: trong phuong thuc gia cong
xuat khau, ben nhan gia cong phu thuoc vao ben dat gia cong ve mau ma hang hoa,
nguyen lieu, vat tu, so luong, thi truong xuat khau...

Ve chinh sach tai chinh, chinh sach thue quan: Viet Nam va nhieu nudc tren
the gidi cho phep mien thue nhap khau doi vdi nguyen lieu, vat tu nhap khau de gia

cong hang hoa xuat khau, doi vdi cac hinh thuc mua ban nguyen lieu, vat tu, hang
hoa co thanh toan quoc te deu phai chiu thue xuat khau, thue nhap khau.

Thu tu, moi quan he giua ben dat gia cong va ben nhan gia cong trong qua
trinh thuc hien hop dong gia cong la moi quan he giua ben di thue va ben lam thue

de huong thu lao, khong co quan he ben mua va ben ban.
Ben gia cong chuyen nguyen lieu, vat tu hoac cho phep ben nhan gia cong

mua mot phan nguyen lieu nho nhung khong phai la nguyen lieu chinh do ben dat
gia cong cung cap, hoac chi dinh mua nguyen lieu phu de san xuat ra san pham gia

cong theo mau ma, thiet ke ma ben dat gia cong yeu cau. Ben nhan gia cong khong co
quyen so huu, dinh doat san pham do chinh minh san xuat ra ma chi duoc nhan mot

phan thu lao (tien cong gia cong) cho toan bo qua trinh san xuat ra mot don vi san
pham gia cong. Co the noi hoat dong gia cong hang hoa tai Viet Nam la hoat dong lam

thue, ben nhan gia cong tan dung nguon nhan luc doi dao trong nudc, chi phi nhan
cong re mat, dieu kien dia ly de tiet kiem duoc nguon von dau tu san xuat de lam thue
cho doi tac nudc ngoai. Toan bo san pham gia cong, ben dat gia cong so huu, dinh
doat. Dac biet, trong qua trinh san xuat san pham gia cong khong co hoat dong mua

ban san pham gia cong.