Phân tích hiệu quả ứng dụng hải quan điện tử tại cục hải quan tỉnh quảng ninh

i
MỤC LỤC
MỤC LỤC……………………………………………………………………… …………i
DANH MỤC BẢNG BIỂU…………………………………………………….…………iv
DANH MỤC SƠ ĐỒ, BIỂU ĐỒ, MÔ HÌNH……….……………………………………v
MỤC LỤC i
CHƯƠNG I 7
NHỮNG VẤN ĐỀ LÝ LUẬN CHUNG VỀ HOẠT ĐỘNG HẢI QUAN ĐIỆN
TỬ 7
1.1 KHÁI NIỆM, ĐẶC ĐIỂM, VAI TRÒ CỦA THỦ TỤC HẢI QUAN ĐIỆN TỬ
TRONG HOẠT ĐỘNG NGHIỆP VỤ HẢI QUAN 7

 !  "#$
%&
'()**+,* !  "#$&
 !
"#$%&'&(!)*+,-.
- . !/01"234 567899&:9;
- . !/01"234 5<=4>$+?
, @899&:99
/0#-121-34'&3567 
(8
90#5&:&''%!;31-
-<8
=1>$1 -12?@AB&'CD%!;
3E>-<
F=%B"#(>&G3H1-I(4>! JJ
>'/
1.2 KHÁI NIỆM, CÁC YẾU TỐ TÁC ĐỘNG VÀ TIÊU CHÍ ĐÁNH GIÁ HIỆU
QUẢ HẢI QUAN ĐIỆN TỬ TRONG HOẠT ĐỘNG NGHIỆP VỤ HẢI QUAN. 12
A !  "#$


>%B BA !
 "#$'
//0<$! 9
CDE.FG2B 2=H "#7+
 F AD!I ! /J&
CDE.FGIB"1F 4DK4$F
4 5L@+ F A9
CDEM.CDE/AF HN1" 0"*O $+  
!PQR**+,*S
ii
CDET.FG2B+ (@U>>C#7 V* #4 4
 4+2PDBA M
(Nguồn: Tổng cục Hải quan) 26
1.3 KINH NGHIỆM NÂNG CAO HIỆU QUẢ THỦ TỤC HẢI QUAN ĐIỆN TỬ
TRONG HOẠT ĐỘNG NGHIỆP VỤ HẢI QUAN Ở MỘT SỐ NƯỚC TRÊN
THẾ GIỚI 27
' P$+,*67WB 7
94K1/L
9/HM/N
99O"C98
'-4X2 Y+(@ #P
**+,*'
9/IP>,J3GHM=Q99
9//IPE%D(99
9/9IP>B5D(99
9/IPP(D(9
9/F4RA33GHM=Q9
9/S4RD(9F
9/L4R?:3>T'9F

CHƯƠNG II 35
THỰC TRẠNG HIỆU QUẢ THỦ TỤC HẢI QUAN ĐIỆN TỬ TRONG
HOẠT ĐỘNG NGHIỆP VỤ CỦA CỤC HẢI QUAN TỈNH QUẢNG NINH 35
2.1 GIỚI THIỆU VỀ CỤC HẢI QUAN TỈNH QUẢNG NINH 35
,G/Z%HP #4".'M
>D0OR'T
2.2 THỰC TRẠNG QUẢN LÝ THỦ TỤC HẢI QUAN ĐIỆN TỬ TRONG HOẠT
ĐỘNG NGHIỆP VỤ CỦA CỤC HẢI QUAN TỈNH QUẢNG NINH 37
CDE.FG% F  +@1-+
(@SM
- .[G2B"1#4<5+ (@U>>C\(>VC ST
-E.-E=H]8 6K H "8 2
 **+,*S
-E.*^"ZE _2!>$+?, @S
-E'.C^`_2A\O _2L@#7?W6a
*O $+ S&
-ES.C^`2 !P**+,*\O 2 !L@
#7?W6a*O $+ S;
**+,*4%O6H%bZ F 
#42F bY c_ F 4 5bB7
35BdF 67%AOS;
iii
CDE'.,%G$%e M
CDES.,%G$AM
CDEM.,EDM'
- .*GGe2F 2F 8!>$+
?, @ N 8MS
////OB51;>C %1-FN
- '.B0 =F1b#1%"f"4 5
=W 7#4#"!$!>$+?, @899:

9T9
///94DD3%$5,B1-! D(
QQHM=QS8
3.2.Ứng dụng SWOT trong việc đánh giá hiệu quả của thay đổi quản trị
công :Trường hợp thay đổi trong thủ tục khai báo hải quan từ hải quan truyền
thống sang hải quan điện tử 79
3.1.2.Kết quả điều tra bảng hỏi các doanh nghiệp sử dụng thủ tục hải quan điện tử
trên địa bàn tỉnh Quảng Ninh 87
CHƯƠNG IV 81
QUAN ĐIỂM, GIẢI PHÁP VÀ KIẾN NGHỊ CHÍNH SÁCH 81
3.1 QUAN ĐIỂM NÂNG CAO HIỆU QUẢ QUẢN LÝ HẢI QUAN ĐIỆN TỬ
TRONG HOẠT ĐỘNG NGHIỆP VỤ CỦA CỤC HẢI QUAN TỈNH QUẢNG
NINH 81
3.2 GIẢI PHÁP NÂNG CAO HIỆU QUẢ QUẢN LÝ TTHQĐT TRONG HOẠT
ĐỘNG NGHIỆP VỤ CỦA CỤC HẢI QUAN TỈNH QUẢNG NINH 85
9/9/IPU D%$5,BVNS
3.3 KIẾN NGHỊ 88
''#7>Q"&&
''#7-b@ 4&&
99/K5QAVNN
99//W%K54%VN.
99/9=&'QXGH1-N.
99/=&'567 (N.
KẾT LUẬN 90
DANH MỤC TÀI LIỆU THAM KHẢO 92
iv
DANH MỤC BẢNG BIỂU
- . !/01"234 567899&:9  g.
hdiddddiH
- . !/01"234 5<=4>$+?

, @899&:9  g.hdiddddiH
- .[G2B"1#4<5+ (@U>>C\(>VC
  g.hdiddddiH
- .*GGe2F 2F 8!>$+?
, @ N 8  g.hdiddddiH
- '.B0 =F1b#1%"f"4 5
=W 7#4#"!$!>$+?, @899:
9g.hdiddddiH
- S.B2RX #4R j
 "#4+2 =  g.hdiddddiH
- M.B2RX #4R j@#4+
26_ =  g.hdiddddiH
- T.B2RX #4R +
2#8")   g.hdiddddiH
- .B2RX #46 >j@
!G  g.hdiddddiH
v
DANH MỤC SƠ ĐỒ, BIỂU ĐỒ, MÔ HÌNH
CDE.FG2B 2=H "#7+
 F AD!I ! /J  g.
hdiddddiH
CDE.FGIB"1F 4DK4$F
4 5L@+ F A  g.hdidddd
iH
CDE'.CDE/AF HN%e g.hdiddd
diH
CDES.CDE/AF HN1" 0">$  !P
Q**+,*  g.hdiddddiH
CDEM.CDE/AF HN1" 0"*O $+  
!PQR**+,*  g.hdiddddiH

CDET.FG2B+ (@U>>C#7 V* #4 4
 4+2PDBA   g.
hdiddddiH
CDE.CDED0OR>$+?, @  g.
hdiddddiH
CDE.FG% F  +@1-+
(@g.hdiddddiH
CDE'.,%G$%e g.hdiddddiH
CDES.,%G$A  g.hdiddddiH
CDEM.,ED  g.hdiddddiH
CDET.FGO    g.hdiddddiH
CDE.FG/AHN1"   g.hdiddddiH
-E.-E=H]8 6K H "8 2
 **+,*  g.hdiddddiH
-E.*^"ZE _2!>$+?, @  g.
hdiddddiH
-E'.C^`_2A\O _2L@#7?W6a
*O $+   g.hdiddddiH
-ES.C^`2 !P**+,*\O 2 !L@
#7?W6a*O $+   g.hdiddddiH
vi
-E'.*8 6K 6D !#4kjl4I;M9:99m`n  g.
hdiddddiH
1
LỜI MỞ ĐẦU
1. Tính cấp thiết của đề tài
(764D>Q" 0"oH<#$F p#e
>b"#4!54%WI0"=>Q"
 4+-W!5b+)<N "Pq=W 4)
r"%O4Hs"R 5 #7I6D

!B 4%4 8 #4RF6_  4%4 "R!"H
G1"#44I !
(7tD=W 7b! #4 0"
oH<#$F p+ !uBG1a6D
!B(G#1%b"PIW#7 4+"2B4P"
5 6D !B6GR H$
N B=6#v=J2Xb2w1F  #4=F  
F  /0b6D !#4H<#$H]K"!#BCP%
O "6D R6D !2BG H<6D ! I
6o2F 52 p#45/% I6oXY#4XDp,G
4%2fdI"ZF  b%WF 4%4 
"!#B#7O6D !C6a #406a =W
#7#)2=HZ%%e 0"4 B 4%
4 8 6K 
( #4e6D !B 7 Y" 5Y
3%8 6K 2B*WPBbN  1"5 #7
e2B4IQ4N 67528 !8 6K 
*4I#41"2#PJ4<6_ 4 #4H<#$ 4%4
K #4H6_ 62F 5=W 7b!<6_ 6D !B
"!#4IC6a "<b1BWB6D
! 4%4  8 5 6#G42#Px*Ub
2Wb$"bH]4a"2B#41
Q0"1"6[W>Zye4%E  z4
B#4"B" 4%4  HI#4/=r-W!5b
 "2B#4Gb%O=Z
2
W3B! 2s=!1a
6D !!  2F2O"<b16D Wb
$6a/d44"Bb#G#1%5I6a%ObZ
%G$d3PB#4"R 2BBZ%

4%WI0"B6  I%QR#7 4+2B
4d6_ 1"b=#767 2f
"24 EP)!{"
@55!bB 4+2F 5N %O2<"_G=
Z52F "R #7"6D !4)K447
#76D !b2F "5#7 =0a6=F1b 
1b2 =bH52F 4)R8 =# E#4aQ
E b#FG 8P8 6K 2B 
R 67GG5b N 8b+(@J
2F  q 3%!F b"#4!5
* 5b#"H$ !u2XF  P$
6a/d4#$|b4=67" F $4
Q#4J6a$5 B!O #eb"#4
!*q899Mb*67 >Q"J2=4,%B<
S;\99M\,:**  4%9\T\99M"f"PQ$
Am**+,*n!>$+4"+E>Q#4>$+
4"+") (7N 2B!6a_ Pb
 4%\&\99;b*67 >Q"J=4,%B<9'\99;\,:
** #e#AOb=O e,%B<S;\99M\,:** #e
#PQ$Ab"f"2Q**+,*
!9>$+?b4" O ''>$+?b4"
W67C5B"$2!>$+?b42d
e <-6K -*4QB 4%' 989b>Q"
=4@ <<&\9\@:>l,%<Be[1+
#e$+A#74 5/023b1"236D
!b0HR !Q#42QR**+,*W"!#
4
>t #7/67  4 4+b N 8b
3
>$+?, @J5e c  #"H$ **+,*

 !  "#$b!N =67%=B8=#e
"6D Rb  0%_=EDb 2#}
=2u#Z""1 6_2
C bZ%4"6D ""= Ee2w176a6#4"H$
 z#P "#$bH#1% G2PJ
"2F Q2528bRb=4N #0e#e1Rb2BR
#42w8 "H$ b#%W%eb#1 H " #G)
eH "bZ !P%Ob4#d5dF b
%e ~* 25b#0e1"B#44I5 55
$"67 7$WD b4)!3PBb
We R H$ F  F b/AHN1" #4"H$ 
J$A
>Q#GH5b4=4#  4+bY FX
e4.“Phân tích hiệu quả ứng dụng Hải quan điện tử tại Cục Hải quan tỉnh
Quảng Ninh”41#8 "*!z[1Xm,F nG
2. Tình hình nghiên cứu
* _2•O7b€(@J50eF G WR#e
""1b467=s ""1#es"R %W
I3%BG1"2BBb!#4!u
DN$4Q467#e•!1a!
2HL@b/01"bbH<•8 6_ YI6
67 4 5""I=PQ467#e"
2B:#8:/Jb2X:F  ba"#4 6Bb=
#%e#4 b%e#4aQa"""467bH
 "bZ>F G WR#ez#P6a
e0"qe40"=bb1Bz#41#8!z
*W=GHBb0%5e WR#eA6
 WRog/" g:>Hd#d" d.d"d"d#dp
Cdi+d ‚@d-ƒ:UHdd> WR67Z%?
#0eX A*R04!1a6D !

=s #"H$  F  F #4H<#$„ R 
4
F %bR4"ZQaQb"Q#B ()
6acB6o 6_ O p %OHP"
6D !Bb B#44 4"Bb"!#4
dHX2 =#4P"!G *%W
 WR4%? WR#eR H$ AW=GHB
65P c2B#7e22B/J#4DK!I (@
5 #4, @5W
jP#42F2O%B#eAb#8=""1#4
2B(@#ePA* 2Ba"t "6D
"""ZQC…†* "ZQ #P
$A!>$+, @bq56N e
/0Z PA
3. Mục đích, nhiệm vụ nghiên cứu
:@ WR5 #44H#eR H$ 
$A !  "#$.
‡FGA 6a"H$ •
‡@8 PbG=•
‡*_ F 4 5•
‡@1RH "#eA•
‡[aQH "16aq#2=A•
‡CP6D  NH "#4D
:e/0Z P$A.
‡>06a DK!I P2=A•
‡4!b67 H}=#4H " !
2=A•
‡@Z ! H "
:!6a$Q5be4I.
‡[4 r#0e1#4P]#eR H$ 

$A !  "#$*WDK1#e
R H$ $A !  "#$b1#8
5
6WQ R H$ $A !
 "#$#4e2=! 5•
‡@ WRb2b GGR H$ $A
 !  "#$+!, @b/<N 2528b
#67 c#4!Bv 64| %De3#4 %WZ Z%
 !  "#$D+ #"H$ •
‡e/0 ""#42B <sZ R H$ 
$A !  "#$+!, @b!B
BR0"05N !/0H5 Z%b 5""I"$#$
$W" 4+67G1"2BB
4. Đối tượng và phạm vi nghiên cứu
:+! A!>$+, @
: P]H "5! /01"
23>$+, @#e2=A
@ WR20%q899BB 4%'\\9
5. Phương pháp nghiên cứu SWOT trong đánh giá hiệu quả quản trị công:
@ E "ZQC…†*mCd :!b…d2dd:
%Bnb†""d  :  >D    #4*d  :  *  Rn 4  "Z  Q  C†x*
mCi%ˆN e4) b †""%ˆDbxˆIb*d
ˆ %Dnb542Bq WR#e!<H "H(
 WRCiHB4q;T9:;9>"ZQC†x*J6aG=4%
 !‰#48;TSbŠ2#4†%O#4 X54
C…†*m+"d%b99MnC5…dm;&nAOC…†*m*†…Cn
41b"ta"#7%B=mR4N !#4
%BnOR#7%B=W 45mR4D#4Rn
!B6a ORP
F+G"ZQC…†*4F $NH$  #c=c#4

%B<2F N  F6_ 2HH "4)
6a"H$  z#P<F "ZQQb N
PXQq56e/0/Z%HP 4Q‹"
H$   WR4%b AH$ FG"ZQC…†* 
6
#PA!$+,, bq56
2%B <QZ ! A
* =4 WR4%b AH$ "6D ""2P
 bHt = reM99H "L@>$+
, @#4M99=F R>$, @#e%B
!#4%B=W 46K 7PA/
<!b%Bb= rAH$  [2d#7Rq9
B9m 59!HQX QP09!
X 0#4P0n>t #7P2Ba"%B
!#7%B=W 4 "ZQC…†*b WR6e/0Z
! A
6. Dự kiến đóng góp của đề tài
(e1b1#8u4|1#eR H$ $A
 !  "#$+b2 2O#4BG"H$ 
AWB 7
*WDK15b6 #e! 
A!, @E _62%B <QsZ 
! A
7. Bố cục của luận văn
@ 4"IKIb2B1#4H$42b1#86a
0Y4'6D
Chương 1.@N #0e1
 #e! Am+,
*n.
Chương 2.*P! $A !

 "#$>$+, @
Chương 3.,b ""b2%B <Q
7
CHƯƠNG I
NHỮNG VẤN ĐỀ LÝ LUẬN CHUNG VỀ HOẠT ĐỘNG HẢI QUAN ĐIỆN TỬ
1.1 KHÁI NIỆM, ĐẶC ĐIỂM, VAI TRÒ CỦA THỦ TỤC HẢI QUAN ĐIỆN TỬ TRONG
HOẠT ĐỘNG NGHIỆP VỤ HẢI QUAN
1.1.1 Một số Khái niệm
Thủ tục hải quan.
*d< z!6D >F 67%Go*$p40
! 4D#4N  6_5W"P
s=PZ""1p
*d%<!2TbeS#4eT[1+899
Go*$4F #4 6_2#4F R
"Pd%<[14%#74 5b"6D #1
p
Thủ tục hải quan điện tử: 4$ 5#2bB"1b
/AF 2bOF 2d%<""
1#e$ N=W5WPF + /A
HN   A mb e '@ <  <&\@:>l   4%
'\9\9>Q",%<Be[1+#e
$A#74 5/023b1"236D !n
Hệ thống khai hải quan điện tử:4 F "$#$ 6_
22#4B"1F b2B"ED+
 GP$Am'be'@ <<
&\@:>l 4%'\9\9>Q",%<Be[1
+#e$A#74 5/023b1"236D
!n
Hệ thống xử lý dữ liệu điện tử hải quan, Hệ thống thông quan điện tử: 4
 F H*O $+P$

Ambe'@ <<&\@:>l 4%'\9\9>Q",%
<Be[1+#e$A#74
5/023b1"236D !n
Tờ khai hải quan điện tử:4H! R qA= E1"a"
?WF 2 6_2mMbe'@ <<
8
&\@:>l 4%'\9\9>Q",%<Be[1
+#e$A#74 5/023b1"236D
!n
Xuất khẩu hàng hóa:4#4 6a62rJO(@
6#42#P=sWJO(@6a42#P
W d%<""1me&[1*6D ! 4%S
9T899Mn
Nhập khẩu hàng hóa:4#4 6a6#4JO(@q
67 4q2#P=sWJO(@6a42
#PW d%<""1me&[1*6D ! 4%S
 9T899Mn
1.1.2 Đặc điểm của quản lý hải quan trong hoạt động nghiệp vụ hải quan
hiện nay
 F K067WB 74
"/A 4%4 8 26a  H</0b1"234 5
2 EP!!Bb255"R 6a#7 H<6D !
W4I
*R#7D+4"ub5
 b") b 5 16D !bE _"F 
5 4 5b!Xe21a! /0b1"23b
"Q#4_ "H "
1.1.3 Vai trò của TTHQĐT trong hoạt động nghiệp vụ hải quan
:*q =67!  "#$d67 "ta"#7
3P! 2#P#4B 7•%Oq$

F  $A•O 2BbY2 4
%G$A
:*2P**+,*4H D=0 P
B6a#4! 4+(@>H
 "e10%s b $+,*u8 28 !
 F6_ 6D !Bb 6a_ F #4B2
"Q
:k5""IP# O P! $4
9
Qm**+>n4b"=01"bWDK56"6D 
%Bb4 **+>d67 D b1aZb
OR#4H "•!=67%8= **+>bs=
P 0bE =bD bF 2b=!**+>•Z 
P467#4Y3%"2B:/J• 5""I")
 v #4J "Q
:kY"H " #e_ 4$b%#G
67Z%?52=  _4Qb%+ F
ADB"1b2b8 2b"ZE _2
S\S•G2=bH "16aF "EqD
5 b2<"_b Y"#2=6a1abQ/•
P2**+,*bH "B26ae"Q!b"FFb
0ED
:(P**+,* Y"_ F F4 6aY c.
#7F4 ]2bH "?I44$
! •#7F4 "2PBG$D b XD
0e>Q#G#1%bH "L@F 6aa"#4
Œ4   4+ GP$+,*
1.1.4 Sự cần thiết của việc triển khai thực hiện TTHQĐT trong giai đoạn hiện
nay
 !"#

$%&'&(!)*+,-
* N 8b2 !4 5bH<#$/0b1"235/
67 8 4 8•6a 6D Z ! /01"23
8 #e6a #42H/01"23b$.
Bảng 1.1: Kim ngạch xuất nhập khẩu hàng hóa cả nước năm 2008-2012
Y=E&ZV!([\]^
Năm 2008 2009 2010 2011 2012
Xuất khẩu T;99 MTM&S T; ;TM SMbS
Nhập khẩu &9S99 T&&'9 &S99S 9MS ';bS
10
Tổng cộng S''99 MSS MMT'' 99' &'TMbM
Y46V_`$C`VaabbbC  &&3QXGQ^
Bảng 1.2: Kim ngạch xuất nhập khẩu hàng hóa qua địa bàn Cục Hải quan tỉnh
Quảng Ninh năm 2008-2012
=IQV!([\]
Năm 2008 2009 2010 2011 2012
Xuất khẩu 'b; ;bS M9M'bSM SSTbS& ''b99
Nhập khẩu MT&TbS '&&bS M9bS M9bS MT&b99
Tổng cộng 8.858,11 6.790,94 10.066,33 12.497,21 8.904,00
Y46VWGH1-cM14^
,W0%b2 !/01"238 bZ
6D !6ad67  1"W0%e2B(
@ 1"!u#4e2BB 7
/0#-121-34'&3567 (
*67%WI"067b)r 4"Z 
8 P=P5Q2B@4
67b =F1b 16D !• 8#=F=b#1%
4 0=W 7#4 H<6D !=0a"""•= E
 Zb 5""I=#1P4/JbaQ 6_WHt b
 #4=#F6_ 

+! @467#e"=1abF
 ! /01"23•Y3%! I6bH<#4"
H<#$##*$"D bF 2b=!•F
b "QH "• 0"F 5 b
F 2•Z=s  N#4"$#$
90#5&:&''%!;31--<
@899Tb(@K44#WQR*OR6D
!B 7m…*†n54#P%WIb2B…*†= E.
2B #eH<#$•2B #eB•2B…*†#e Z
4 ˆR 2b2Bb2bH<#$B:=b"Z"ˆ
 ~-W!54N 2B"<6D !
"6D b"6D b2#P1H<PH6Ulg>bUCgU@~
11
#7z#Pb(@IP4D 5$
d>F 67%bP#/<< d+"
<< kU**bP+ F4)#4J54 5m>F
67+CnbP2BWB=#%eKNQ#74
5m+"<*hVln•= ""1#eI%b 0b
|4 bF 2#4"ta"#72BB•P W?#4
=G• X6a 
+!bP**+,* !  "#$6a*O
R+B 72%B"H$ #4J6aP!M;674
#WLB"B 4%%4R H$ F  F
!5(R H$ **+,*4
6_ "IB67#44%WIB
/65 4I5
(7„P2**+,*b+(@JR rQ
 # P$WORB#GaQ
#4B
=1>$1 -12?@AB&'CD%!;3

E>-<
@ 4%%b6D !B 5P%O5 #e
H }GR@ 4%4 /0e!GH<#$b2H
6D !#4"6D R H<7)rF b2b 
D""R * 5b6D !A4"6D
R H<B5"5 bH! #452F  
H< 2c"4I* #41"W!Z%b6D !AJ5
"0#4dHP=5uB"$4/67  <e2
BB 7 B2^LLV
* 6D !Ab H<6aPF 
"6D 2w1!#7 2B6aJ5#7R1%
>R qAH$   H<4N R qA6a/1=s
N2
(7$Q1H$ R H$ 2XF  =
u4 5 H<=s 6D !Abv =c2<"#7/
12
67 "5 6D !Bb**+,*4PPX0
%B(@#467WB 7!Xe21a
0! 6D !bI6bH<**+,*6a4"6D ""
WBb!b5Q3P#4"ta"#7G
" B 7
F=%B"#(>&G3H1-I(4>! JJ>'
*67GGB 75e=B #e2BbQ<b 4
N #$%e b+(@)5W#$
2 =b Aeb H<=b=b4/J##
 25 EZP 4+2F B"$8 Jd
 8 F ##4B658 v 2F 6a

P4F #$ 4+5 #4>$
+?, @5W  GG7b#24F

**+,*6a/d4%B|%B<4%=BD=6H%
#e"6D ""!b54.‹"H$ "6D ""
 ! b%BHI"6D Rdq F4 !
A23 F 4=G! L@j@•%
qe2 12•"Z!H "HPW EDKHN5
ŒqD#41"6a5"ta"•
67 H "#4w!0"4 W""1 X! 
1.2 KHÁI NIỆM, CÁC YẾU TỐ TÁC ĐỘNG VÀ TIÊU CHÍ ĐÁNH GIÁ HIỆU
QUẢ HẢI QUAN ĐIỆN TỬ TRONG HOẠT ĐỘNG NGHIỆP VỤ HẢI
QUAN
1.2.1 Khái niệm hiệu quả hải quan điện tử trong hoạt động nghiệp vụ hải quan.
+A4#26B"6D R
AH$ 2XF  ! %G "#$
b 5""I _ F b!e21a0!
 /01"23bI6b6D !bH< 5""IY3%2B:/J
b=#") 
13
1.2.2 Các yếu tố tác động đến hiệu quả hải quan điện tử trong hoạt động
nghiệp vụ hải quan
//0<$! 
Sự quyết tâm chính trị cao của Lãnh đạo các cấp từ Bộ Tài chính, Tổng cục Hải
quan, Cục Hải quan tỉnh Quảng Ninh.
* _ b*6K D#<b=4[J!>$+
?, @b>$+A23DP**+,*"
PB"#4b?!W$b2W%Bb2<"_#4PJ!b?
!0"Ž%bQ%e<"6D bP  Y"•D5W
#4 E H "
C2*67 >Q" =4,%B<9'\99;\,:** b
*O $+J=4e#8=%WI>$+?b
4" HQ236D 2P>>$+

?b4"v J b !OR+ <7
D#<Pb=F RD#</<|%BZ
26D 74%@e>$+J$5#4%WI>$
22B=?WP6a*O $ 
(e"Q>$+?, @b /<2**+,*4
#$Q<X Z>$+?, @5W #4
 4+5 W1"0"^b[J!>$+?J%B
J!b?!2E =e=""Nsd!
0 #2**+,*
Yếu tố con người trong triển khai thực hiện TTHQĐT:
Q!J5%$5,B.*G=F RP**+,*
5 07BA* N 8b67%W
Ib"#4!5 4%4 b 4+J
2F  q Z b=EH6• G=F R
>D0G%WF=F R>$+?
, @6.*!wBb9`b!XB&'b'`b>•
B9b9T`b* 0"B'b'M`b>G20"DBbT`
(7D0G%WF6Wb55s b>$+?,
@5 v=F R5GbD="R #4#14
14
%G$We "IeF  F 
#4 B=<2b !
W,%  .*O $+b>$+?b
4"JORe254!b1"067 H}#e%G "
#$bbAH$  F  F =F R
>$+?b4"P**+,*•"a"#7*6_ +
(@ F   H!%Z 1R#42BR#e
**+,*4=F R+ 4 4*O 254
!H*O $+P2 M925bH>$+?b
4"P IM925m46VK% % X<3QXGH1

-&PD(A;>QQHM=Q` M"<Z89a/88.aM=dQQ"
/aNa/88.3Q3'WA3n
W,%% 7Ge.(%O"6D RvJE!
qe8/Z%HP "6D R74#4#Ft 2528
#G5 Be !  4b6K B
Z6bGbRe=F RZ%4K !7
02F ?#7 4+4)#7 42bD
2
Hạ tầng công nghệ thông tin:
-W!%B 6_b!I F  F 4%B5Q
0%B<BG2**+,*@1R|e4%b
N 8b-*4Qb*O $+JZI6 =<F
 F #4!I ! >$+?b4"b=I%
#e6a v 606a  B=<#14+ /A
HN  !99;:9b$7'9\9\9DK#10
 B=<F  F  4!.
:* B=<%b%!b% 4 4.;%
•;&T9%!\999=F R•';&%2OU'•;;%
2OUS•S9ŠlCq'(UKW•'M2
:(e!I ! …U@.9&>$+5 ZHN2B
>$#7>$9'6_ ! m96_ ="(@l*#4g(@b9
6_ M="(@l*n•D#<J2$A2B
>$#7>$96_ ! m96_ ="b96_ M="
15
(@l*n•'>$+)!2B>$#7>$96_ ! m9
6_ M="b96_ MT="(@l*n
*!>$+?, @b=Q* ZHN‚>@**
=%WI2w1c"9=%b B=<! …U@b
! [U@b 6HNb =b4b
=%b  EŠlCF 0T9…"R %WI1"b/A

F 0"$>>$PeJ6a=Q") %
W =I%e242w1b„$e6a
 =<q'BM%"$#$%WI/AF F 
A
(e!I ! .*6_ %eVddOF #7j
 "46_ %e" F  x**+S=#46_ %e!
…U@B>$P E6_ =#4M=>
6a#7=s ! [U@" 5'9="R
%WI/AF "$#$ F A
///0<$ 
Hệ thống văn bản quy phạm pháp luật:
* _ b**+,*6aPd*F 6\99;\**:
-*> 4%M\\99;-*4Q67 H}Q**+,*J58
R""#2=bB"1#4/AEDAbF 
WDK_2Ab"f"AH$ R qA*WD
K*F 6\99;\**:-*>b*O $+ J=4%G
67 H} "#$!GPQ**+,*b
 "#$b"Y1"_2b6a 6W67 H}
B "#$+#44DK#/Z%HP + /AHN
Ab$4.=4%G$#74 5
/023b1"23da"E =•%G$#7
4 5/023b1"23Pa"E  F b/0/023b
%G$6J#7>F %*@++VdlH(@•
%G"Y1"EDP**+,*
 @ 4%  '\9\9b  *  67  >Q  "  J  =  4  @ <  <
&\9\@:>l67 H}B[1+%<$A
16
#74 5/023b1"236D !J!DK"#N
cD2QR**+,*
Cộng đồng doanh nghiệp xuất nhập khẩu:

j "4a"D+b4%B5P
6K PB"BAR**+,*
"$#4RŒ4  #4Gb8 PH "
 
* _ I2P**+,*bP j@
)!BHBF bH1R#4He22#e4
Qb$Lf#e %WZZ/GK !Q4#e 6_
#4/0"q#0e1Rb5466K  !O7 2**+,*
4"6D RP447#4q6a +DNbH "
?PŒ4  2X1R6a#)baQ
Ab 6a6B#6a**+,*#7$%e
 >Q#G#1%b2**+,*A5b 4
+J2F  q %W%e#eaQt**+,*bH67eG
R2
-W!5b2 P**+,*bH "/01"
23)""R N e2#e28 2=be2#e
F  F Z%v 4K !2F rH!H "
/01"23(@4N H "#q#4rb vZ#W
4$Q5QO<bRI64QB=<
F  F "$#$2=$)!B
Quan hệ phối hợp giữa các Bộ, Ngành, cơ quan hữu quan:
€(@b59-bTD  -#4'DP>Q
"@ 4DWb -)5N DP-
6D*O $b>$b($##@N D4%e5=4
N #8=67 H}4N [15WBz#P4D
4%t%d%<""1e?! /01"
23
Cơ sở hạ tầng mạng của xã hội:
+!I ! /J4 R%eH}F 2= 6_
2B+ F AD+#4"E

17
F 67 H}b?H} "#$D#e 6_2
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Vdd
Vdd
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+ F 
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j " j "
*F 2=
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18
Sơ đ 1.1: Mô hnh kt ni h thng khai bo hi quan ca
doanh nghip v!i H thng thông quan đin t# ca
cơ quan hi quan qua h$ t%ng m$ng x( h)i
Y46VQXGH1-^
+**+,*"$#4PŒ4 DK!I !
/J #"R I%e1F  N 6_2
#4D#eH 6a #4%e
*PBb=s  DK!I ! /JK(@)5P
2F E = N2#Pb N4<#4F Fb N ZF<
#7#t Yb#t //F•
19

1.2.3. Hiệu quả TTHQĐT trong hoạt động nghiệp vụ hải quan
/9QQHM=Q%"&!fP1 % 5(&G1
-
dQQHM=QD(!H(,-(g !>5E
Ce7R( c;D(1%$'U&%>1(&G
#7$%e b=67b2Z#4  "
#$6aPIPb_!WDKED 0%#4qF 56a
q#2b"Y1"ED 0%
#7**+,*b0=67b2Z ,%G**+,*e
6aPW+ F AWJ!e DK
P!  "#$>=67b2Z "#$
#7F4 $e6a+ F A67 H}b6
=WDK"ZQF 2=b2BP=6767
v 6N WQ6aB1"BP
=67b2Zb5bu6!#4DKHN+ F A
#4B"$4DK  "#$26.2_
21"/023b2_2!1"/0b2a"
E  F bdH|aBbB1"WQb2F
~
*W#45b#7FG/AHN1" b#OF 
N="1 "#$b N>$+6aPH]
H4 #45 
dQQHM=Q#><,-H(,-(g
,h+1-h%K54-;>ECe1
-"<,- 
#74 5/023b1"23<P-b@ 4b
4 56a6K B1"236J=bD?/d/f
4$bF 6K B6J252B-b
@ 4W+ F A24u6a2B#7
D5WbB"1F #4%e#eF R

4B"=67b2Z "#$B"d