Hoàn thiện quản lý nhà nước đối với kiểm tra sau thông quan hàng hóa nhập khẩu trong thời kỳ hội nhập quốc tế của việt nam tt tiếng anh

However, in fact, over the years, the volume and quality of imported goodshas been constantly increasing, regulations and standards for imported goods havebecome more stringent, so the s

1 Rationale of the thesis

Vietnam is in the process of international economic integration, the management ofimport goods trading on the domestic market plays a very important role, especiallyfrom the first stage when goods are cleared mandarin Participating in internationalorganizations, forums and conferences, Vietnam is committed to creating favorableconditions for import-export enterprises through four principles: simplification,harmonization, transparency and spending standardized Trade facilitation opens manypriorities for enterprises to strictly abide by customs law, while tightening inspection andsupervision for enterprises showing signs of smuggling and commercial fraud

The effectiveness of state management for post clearance audit of Vietnam'simports in recent years not only contributes to the development of import activities, butalso helps the import market of Vietnamese goods have the potential more competitiveand equal However, in fact, over the years, the volume and quality of imported goodshas been constantly increasing, regulations and standards for imported goods havebecome more stringent, so the state management process for post clearance audit (PCA)

of Vietnamese imports has encountered many obstacles and shortcomings

2 Questions and research objectives of the thesis

2.1 Research question

Question 1: What is the EE of imported goods and the concept of state management

of the EE of imported goods?

Question 2: Objectives, principles, content, criteria of the state management of theimport economy?

Question 3: What factors affect the state management of the import economy?What international experience can be applied to state management of economic customs

of imported goods of Vietnam Customs?

Question 4: Analyzing and assessing the state management situation on thedomestic economy of imported goods of Vietnam in recent years?

Question 5: What are the views, orientations, and solutions for perfecting statemanagement of Vietnam's imports of goods in the integration period?

2.2 General research objectives

Building scientific foundations for the completion of state management of the StateAudit of Vietnamese imported goods in the period of international integration to 2025and orientation to 2030

3 Subject and scope of the research

3.1 Research subjects

Theoretical and practical issues on state management of the imported economy ofVietnam in the period of international integration, the views and solutions to improve thestate management of the audit state of imported goods in the period internationalintegration period of Vietnam

3.2 Research scope

Spatial scope: State management for the State Audit of imported goods in Vietnam

and study experiences of Japan, Korea and China

As for time dimension: The time of selecting research from 2007 - 2018 This is

the period since Vietnam began to take basic and sustainable steps to participate inorganizations, forums and commitments in regional and world economy Proposingdirections and solutions to complete state management on PCA for imported goods ofVietnam Customs to 2025 and orientation to 2030

4 Research method

4.1 Data collection method

- Methods of primary data collection: The thesis uses survey form, collects

information, evaluation opinions of related objects to assess the research areas of thethesis The survey forms were focused on 02 subjects directly and indirectly related tostate management for import and export of imported goods, that is: State managementstaff on economic and social affairs including: PCA Branch - General DepartmentCustoms, local Customs Departments and 110 enterprises importing goods in Vietnam.For the number of questionnaires issued by importing enterprises, 220 votes were issuedand the number of votes collected was 198 votes, after cleaning, there were 180 validvotes left For state management agencies issuing 100 and collecting 75 valid votes

- Methods of secondary data collection: The thesis gathers and collects secondarydata through books, newspapers, specialized scientific journals, relevant dissertations,published data of the Ministry of Finance, the General Department of Customs, theCustoms Departments of provinces and data of a number of organizations such as VCCI,

WB World Bank

4.2 Methods of data analysis

Descriptive statistics: After collecting primary data, the thesis synthesizes statistics,calculates absolute, relative, average numbers, and indexes (used to reflect the level)Comparative analysis method: On the basis of collecting secondary and primarydata of importing enterprises, state management agencies, the average score criteria areused to compare the state management effectiveness for PCA Vietnam imported goods

in the period of 2008 – 2018

5 The theoretical and practical significance of the thesis research topic

To systematize and clarify theoretical issues on post-contextual landscape checking

in international economic integration for scientific research, teaching at universities, aswell as work post clearance audit of customs at all levels; Clearly analyze the role andnecessity to complete the state management on PCA in the context of accelerating themodernization of the customs sector and the international economic integration as deep

as now now on; Research experiences on post clearance audit in some countries' customsand draw comments and lessons learned for Vietnam

Analyze and evaluate the status of post clearance audit on two angles: Completepost clearance audit from frauds, policy loopholes and loopholes in Vietnam'smanagement and improve post clearance audit on the basis of applying modern customs

management methods, complying with international customs standards Both angles areconsidered and assessed through reality from 2007 to 2018 On that basis, thedissertation analyzes, evaluates the achieved results and the limitations of limitations aswell as finds the cause of these limitations exist.

The thesis has contributed solutions to complete post clearance audit in Vietnam in

the current period and in the long term in the future according to the following contents:

Establishing legal position, organizational apparatus, model of post clearance audit of

Vietnamese customs, improvement of customs management methods, study of loopholesfor different types of customs import, complete the functions and duties of inspectionagencies After customs clearance of Vietnamese customs, research and application ofmodern customs management methods complete the post clearance audit The solutionsare concise, concise, easy to understand, besides meaning

Chapter 1 RATIONALE FOR STATE MANAGEMENT FOR POST CLEARANCE AUDIT AFTER THE IMPORT OF GOODS IN THE

INTERNATIONAL INTEGRATION PERIOD 1.1 Post clearance audit of imported goods during the period of international integration

1.1.1 Concepts and characteristics of imported goods during the period of international integration

Under the Commercial Law No 36/2005/QH11 dated April 16, 2005 of Vietnam,the import of goods means that the goods are brought into Vietnamese territory fromforeign countries or from special areas located in the territory of Vietnam is considered

a separate customs area in accordance with the law

1.1.2 Concepts, objectives, characteristics and classification of post clearance audit of imported goods during the period of international integration

1.1.2.1 The concept of PCA and PCA of imported goods

PCA for imported goods is the process by which customs officers check thefairness and reliability of the information that the goods owner has declared to thecustoms office through checking the imported documents Exports, accounting vouchers,bank documents, of import consignments have been cleared These documents are thesubject (individuals or legal entities) that are directly or indirectly related to thetransaction of the consignment of imported goods

1.1.2.2 Objectives, scope and objects of import and export goods

- Objectives of import-export economic targets: The objective of economic andadministrative activities for imported goods is to check the observance of the CustomsLaw, the Law on Tax Administration and the Import Tax Law

- The scope of inspection: PCA for imported goods only checks and judgescommercial documents, import vouchers, bank accounting records related to importconsignments

- About the object of inspection: PCA for imported goods only checks units that are

directly or indirectly related to import business operating within the national territory.

1.1.2.3 Characteristics of post clearance audit for imported goods

- Post clearance audit for imported goods is an inspection activity that takes placeafter the imported goods have been cleared and carried out by customs authorities inaccordance with the order and procedures prescribed by law

- Results of PCA of imported goods related to the law provisions on record keepingobligations and related sanctions

1.1.2.4 Classification of PCA for imported goods

Check after completing customs clearance procedures; Check at the customs office(office / desk audit or verification); PCA on a large scale, at the customs declarant'soffice (field / on-site audit)

1.1.3 Content and process of PCA of imported goods

1.1.3.1 Contents of PCA for imported goods

- Checking and comparing records of declaration with accounting books, financialreports, vouchers, foreign trade contracts of enterprises still kept at enterprises (includingelectronic data)

- Check the accuracy of tax bases, accuracy of declaration of payable tax amounts,exemption, non-collection and refund

1.1.3.2 Process of PCA of imported goods

Currently there is not a certain sequence of patterns applied to all economic andsocial issues, but in general, the order of conducting economic and economicrequirements for imported goods must be done through 3 basic general steps: Step 1:Standard Checked; Step 2: Execute the test and step 3: Finish the inspection and processthe results after checking

1.1.4 The role of PCA of imported goods during international integration

Improve customs management capacity; Ensuring law observance; Fighting tradefraud is more effective; Increase tax collection, reduce costs and risks

1.2 State management for PCA of imported goods during the period of international integration

1.2.1 The concept of state management for PCA of imported goods during the period

of international integration

Thus, it can be understood: State management of post clearance audit of importedgoods is an organized effect of competent state agencies for PCA of imported goods ,based on the implementation of strategies, plannings, plans and policies promulgated bystate agencies at all levels (according to their competence) within the framework of law;ensuring compliance with laws and regulations on customs operations during the period

of international integration

1.2.2 Objectives and principles of state management for PCA of imported goods

1.2.2.1 Objectives of state management for PCA of imported goods

Precise control of export and import goods in accordance with Customs law;Increase tax collection, reduce costs and risks; Minimize violations of the law onCustoms law.

1.2.2.2 Principles of state management for PCA of imported goods

Verify the accuracy and truthfulness of customs declaration within a specifiedperiod of time; Recommend the test subjects to supplement and adjust the inaccuracies

in the customs declaration process;

1.2.3 State management method for PCA of imported goods

of reconnaissance

1.2.4 Contents of state management for PCA of imported goods

1.2.4.1 Planning on PCA of imported goods

Planning is a tool for the State to convey the content of economic policies andguidelines and to direct the actors in the operating economy to achieve common goals.Planning the import and export of imported goods including long-term, medium-term orshort-term plans

1.2.4.2 Establishment of a system to enforce economic audit of imported goods

If the organization is unified, synchronous, clearly defining the functions, tasksand powers of each level, the operation will be smooth and effective as expected,meeting the management requirements In contrast, if the organizational structure isasynchronous and does not agree on the functions, tasks and powers of each level, theactivities overlap, cause congestion and bring low efficiency, do not meet managementrequirements reasoned out

The quality of human resources for economic operation of imported goods isdecisive to the efficiency of the economic audit The development of standards of civilservant civil servants, including standards of political quality, professional ethics,professional skills, testing skills for each subject and target group (leaders andexperts, ) in the whole system of economic architecture has a very important role

1.2.4.3 Organize the implementation of the plan on economic evaluation of imported

This is the most important content in managing PCA Organization ofimplementation is a key stage in the management process Whether or not themanagement's goals are achieved, depending heavily on this stage, organizesimplementation to turn the plan into action and real results The implementation process

is a complex process, which is crucial to the success or failure of the managementprocess

1.2.4.4 Inspection and supervision of PCA of imported goods

Activities of checking and supervising the process of import and export ofimported goods in order to overcome weaknesses, promote strengths and improveefficiency in import and export management of imported goods Forms of inspection andsupervision include checking through the information system of the HQ agency andchecking the local reality

1.2.5 Criteria for evaluation of state management for PCA of imported goods

1.2.5.1 Validity: The effectiveness of state management on PCA of imported goods

reflects the impact and effect of that policy in practice, altering or maintaining realityaccording to desire of the state

1.2.5.2 Synchronization and consistency: The uniformity of the legal system represents

its unity When considering the level of completion of state management for importedgoods, it is important to consider whether there are overlapping, overlapping orcontradictory parts of the system

1.2.5.3 Relevance and feasibility: The appropriateness of the legal system is reflected in

the correlation between the level of the legal system and the level of socio-economicdevelopment The legal system must reflect the level of socio-economic development, itcannot be higher or lower than that level of development

1.2.5.4 Publicity and transparency: This criterion not only requires the content of the

law but also ensures the form of state management for PCA of imported goods

1.3 Factors affecting state management for PCA of imported goods

1.3.1 Legal system and customs policy mechanism

Tax law system; The legal system is related to PCA; Customs law enforcementmechanism and other relevant laws

1.3.2 Socio-economic factors

Economic factors are understood as the overall conditions and circumstances ofsocio-economic, economic policy system, social policy and implementation, applying

them in the field of society.

1.3.3 International economic integration and implementation of international commitments on customs

International economic integration is becoming an indispensable trend for theeconomic development process of each country For Vietnam, this integration processhas some characteristics compared to other countries in the world, which is in thecontext of the economy changing from central planning to a socialist-oriented marketeconomy means This particular feature indicates the level of reform of the legal system

to regulate Customs activities in general and the economic and social activities inparticular

1.3.4 Awareness of the parties involved in PCA activities

Awareness of civil servants in the Customs sector: Customs officers are thesubject of PCA activities

1.4 Experience of some countries in state management for PCA of imported goods and lessons for Vietnam

1.4.1 Experience of some countries in state management for PCA of imported goods

1.4.1.1 Experience of Japan

- The model of economic and social organization is arranged in a vertical model,with central and regional levels Besides, the apparatus is divided into 3 professionaldepartments to support each other Such PCA management model helps Japan Customs

to manage the QEQ both vertically and horizontally

- High-quality staff working in the national economy to help the economic andadministrative management work more effectively

1.4.1.2 Chinese experience

Like Japan, China also applies vertical PCA management model and hashorizontal economic support; China also plans PCA (selecting PCA companies) based onrisk management

1.4.1.3 Experience of Korea

Upgrade the system to filter out infringing shipments; Develop standard andeffective methods in inspection work; Develop an effective and modern inspectionprocess

1.4.2 Some lessons learned for Vietnam

Firstly, by studying the PCA management model of Japan and China, we can see

that the planning of economic planning (selection of PCA objects) is basically based onmodern IT foundation combined with the system full and detailed risk managementcriteria.

Secondly, most countries with effective economic and social activities are based

on the organizational model of PCA apparatus according to the vertical model from thecentral level to the local Customs

CHAPTER 2 CURRENT SITUATION OF STATE MANAGEMENT FOR POST CLEARANCE

AUDIT OF IMPORT GOODS IN VIETNAM'S INTERNATIONAL

INTEGRATION CONDITIONS 2.1 Overview of the situation of post clearance audit for goods import activities in the context of Vietnam's international integration

2.1.1 Overview of the status of goods import activities

The structure of commodity groups needs to import accounted for 81-83% of thenational import structure, while the period before 2006, the structure of commoditygroups to import only accounts for 75-80% The key structure of imported goods ismaterials and materials for production due to the development of domestic productionbut mainly dependent on imported goods

The total import-export turnover of FDI enterprises in 2017 increased by 52billion USD in absolute numbers (an average of 26 billion USD in 2011-2016).Domestic businesses also achieved good growth After years of low growth and evenyears of decline, this year import and export reached 146 billion USD, up 17%,equivalent to an increase of 21 billion USD (while the average of 2011-2016 onlyincreased 3.8 billion USD)

From 2014-2018: trade deficit has decreased sharply, only about 2 billion USD/year Remarkably, in 2015, trade balance of trade deficit again after 3 years of tradesurplus, with trade deficit of nearly 3.8 billion USD

2.1.2 Viet Nam's international integration commitments relate to PCA of imports of goods in the context of Vietnam's international integration.

2.1.2.1 Multilateral Agreements

a ASEAN Trade in Goods Agreement (ATIGA): The ATIGA Agreement wassigned in February 2009 and came into effect on May 17, 2010, formerly the CommonEffective Preferential Tariff Agreement (CEPT / AFTA) signed in 1992 This is acomprehensive agreement ASEAN's first to regulate all intra-regional trade and built

b ASEAN - China Trade in Goods Agreement (ACFTA): ASEAN and China

signed the Framework Agreement on Comprehensive Economic Cooperation inNovember 2002 Based on the Framework Agreement, the two sides continue tonegotiate and sign the Agreement on Trade in Goods (effective from July 2005),Agreement on Trade in Services (effective from July / 2007), Investment Agreement(effective from February 2010) to establish the ASEAN-China Free Trade Area.

c ASEAN - Japan Comprehensive Economic Partnership Agreement (ACEP):ASEAN and Japan signed the Comprehensive Economic Partnership Agreement (ACEP)

in April 2008 and the Agreement entered into force on December 1, 2008 ACEPincludes a commitment to trade in goods, services, investment and economiccooperation

2.1.2.2 Bilateral trade agreements

Vietnam - Japan Economic Partnership Agreement (VEPA) was signed onDecember 25, 2008 and takes effect from October 1, 2009 This is the first bilateral FTA

of Vietnam, in which both Vietnam and Japan offer more privileges to each other thanthe ASEAN - Japan Comprehensive Economic Partnership Agreement (ACEP)

Comprehensive Partnership and Transpacific Progress Agreement (CPTPP):CPTPP countries are committed to completely eliminating 97% to 100% of import tarifflines for goods originating from Vietnam, depending on the commitment of eachcountry Almost all of Vietnam's exports to other CPTPP countries will be completelyeliminated from import duties as soon as the Agreement comes into effect or according

Secondly, regulate PCA cases: According to current regulations, PCA is a regularactivity of customs authorities, implemented in three cases: Checking when there aresigns of violation of customs laws and regulations other provisions of law relating toexport and import management; Checking on the basis of applying risk management incase there is no sign of violation of law; Check the law compliance of customsdeclarants

2.2.2 Actual state management methods for PCA of imported goods of Vietnam

In Vietnam, in the customs professional system, the investigation is undertaken bythe customs control force, which is defined as the legal basis in Customs Law No.54/2014/QH13 dated June 23, 2014, Decree No 01/2015/ND-CP regulates theresponsibility to coordinate in the prevention and combat of smuggling and illegal cross-border transportation of goods In order to carry out the task, the customs agency is tocarry out 07 measures and group of professional measures as follows: measures tomobilize the masses; The investigation investigates the situation; Patrol and controlmeasures; Group of preventive measures in accord

2.2.3 Actual state content management for PCA of imported goods of Vietnam

2.2.3.1 Current situation of planning PCA of imported goods of Vietnam

According to Article 77 of the Customs Law 2014, Post clearance audit is theinspection activity of the Customs agency for customs dossiers, accounting books,accounting vouchers and other documents and data documents related to goods; Actualinspection of goods in necessary cases and conditions after goods have been cleared

In general, the planning of post clearance audit in Vietnam in recent years hasbecome more and more complete and more suitable to the requirements of enterprisesand trade agreements signed with organizations This is reflected in the opinions ofexperts as follows:

Box 2.1: Opinion on the state of state planning on PCA for Vietnam's current imported

goodsance with administrative law

Most experts believe that the State's planning on PCA for imported goods of

Vietnam is very good, in line with the trend of international economic

integration, facilitating Export and import goods of enterprises are quickly

cleared (pre-check), concentrating resources to carry out PCA (post-inspection),

and applying risk management methods Through PCA, it is possible to assess

the legal compliance of enterprises, thereby serving the pre-check Enhance the

self-discipline to comply with customs law, the import and export tax law of

enterprises

Source: NCS synthesized from interviews with experts

The post clearance audit aims to assess the accuracy and truthfulness of thecontents of documents and dossiers that customs declarants have declared, submitted andproduced to customs offices; assess the compliance with customs law and otherprovisions of law relating to export and import management of customs declarants

Table 2.3: Results of surveying some enterprises' comments on the status of

planning and policy making of PCA

Order Perception level Testimonials

(turns) Mean Standard deviation

procedures for import

goods for enterprises

3

Prepare sufficient

quantities and means to

conduct the inspection

4

The legal basis of the state

on post clearance audit for

imported goods is

incomplete

5

The guiding documents of

post clearance audit

agencies are unclear

Source: Analysis results from SPSS software 20.0

Evaluate the assessment "Provide full information on PCA procedures forimported goods" with a score of 3.00, showing that the PCA policy is quite adequate forimporters For the statement "The legal basis of the state on post clearance audit forimported goods is incomplete" with the level of 3.02, indicating that the state needs toimprove the legal basis for the implementation of policies PCA

2.2.3.2 Situation of organization of post-clearance inspection apparatus for imported goods of Vietnam

Determining the duties and powers of customs officers and customs declarants areimportant because it affects the operation of import-export businesses, so to ensuretransparency and legal Current law on economic and social law has legalized the rightsand obligations of customs declarants and customs officers in the process of economicautonomy

Table 2.4: Data on payroll of PCA staff for the period of 2008-2017

Unit of calculation: person

of thewholeindustry

staff ofeconomic andtechnical staff

Departmen

t of PCA

PCADepartment

Source: Department of Organization and Personnel

According to the above data, the staff of PCA Department has continuouslyincreased in the years from 2007 to 2017 The number of staff working in the NationalEconomic Administration from the General Department of Customs and localities is now

797 people, accounting for 7 , 81% of the total number of civil servants

2.2.3.3 Actual situation of implementing PCA of imported goods of Vietnam

The process of reforming and modernizing the Customs industry has progressedvery quickly with the implementation of customs procedures through the electronicclearance system VNACCS / VCIS, the data processing has focused, the riskmanagement system is increasingly improved Import-export economic sector is notoutside this modernization process

Table 2.6: Summary table of IT system and supporting software PCA

activities

Order System name,

software

Managementunit Ability to provide information

1 Automatic clearance

system VNACCS /

VCIS

TCHQ Support comprehensive information on

import and export activities of enterprises

at the stage of customs clearance

2 PCA management

software (STQ01)

Department ofPCA

Support to provide information aboutbusinesses that have been and are beingdone and the results of dealing with thePCAs has been completed

3 Management

software (Riskman)

RiskManagementDepartment -

Support information on risk managementfor import-export enterprises