Giải pháp nâng cao hiệu quả công tác xác định trị giá tính thuế hàng nhập khẩu theo hiệp định trị giá hải quan GATT/WTO

ĐẠI HỌC THÁI NGUYÊN

TRƯỜNG ĐẠI HỌC KINH TẾ VÀ QUẢN TRỊ KINH DOANH



LÊ THÀNH PHONG

GIẢI PHÁP NÂNG CAO HIỆU QUẢ CÔNG TÁC XÁC

ĐỊNH TRỊ GIÁ TÍNH THUẾ HÀNG NHẬP KHẨU

THEO HIỆP ĐỊNH TRỊ GIÁ HẢI QUAN GATT/WTO

LUẬN VĂN THẠC SỸ KINH TẾ

Chuyên ngành: Quản lý kinh tế

Thái Nguyên, 2012

ĐẠI HỌC THÁI NGUYÊN

TRƯỜNG ĐẠI HỌC KINH TẾ VÀ QUẢN TRỊ KINH DOANH



LÊ THÀNH PHONG

GIẢI PHÁP NÂNG CAO HIỆU QUẢ CÔNG TÁC XÁC

ĐỊNH TRỊ GIÁ TÍNH THUẾ HÀNG NHẬP KHẨU THEO

HIỆP ĐỊNH TRỊ GIÁ HẢI QUAN GATT/WTO

Chuyên ngành: Quản lý kinh tế

Mã số: 60.34.10

LUẬN VĂN THẠC SỸ KINH TẾ

Ngƣời hƣớng dẫn khoa học: TS. TRẦN ĐÌNH TUẤN

Thái Nguyên, 2012

i

LỜI CAM ĐOAN

Tôi xin cam đoan: Bản luận văn tốt nghiệp này là công trình

nghiên cứu của cá nhân tôi, được thực hiện dưới sự hướng dẫn

khoa học của Tiến sĩ Trần Đình Tuấn.

Các số liệu và những kết quả trong luận văn là trung thực, các đánh

giá, kiến nghị đưa ra xuất phát từ thực tiễn và kinh nghiệm, chưa từng

được bảo vệ mộ t họ c vị nào . Mọi trích dẫn trong luận văn đều đã được chỉ

rõ nguồn gốc.

Tôi xin khẳng định về sự trung thực của lời cam kết trên./.

Thái Nguyên, tháng 10 năm 2012

Tác giả luận văn

Lê Thành Phong

ii

LỜI CẢM ƠN

Trước hết tôi xin chân thành cảm ơn Ban Giám hiệu , phòng Quản lý

đào tạo sau đại họ c cùng tập thể giảng viên trường Đại họ c Kinh tế và

Quản trị kinh doanh , Đại họ c Thái Nguyên đã trang bị cho tôi những kiến

thức cơ bản để tôi hoàn thành nhiệm vụ học tập của mình.

Đặc biệt, để hoàn thành luận văn thạc sỹ này , tôi đã được sự chỉ bảo

tận tình của Tiến sỹ Trần Đình Tuấn. Xin gửi tới Tiến sỹ Trần Đình Tuấn

lời cảm ơn trân trọng nhất.

Tôi cũng xin chân thành cảm ơn Ban lãnh đạo và cán bộ củ a Tổng

cục Hải quan đã giúp đỡ và tạo điều kiện cho tôi trong việc thu thập số liệu

để thự c hiện nghiên cứu luận văn thạ c sĩ.

Cuối cùng, tôi xin bảy tỏ lòng cảm ơn sâu sắc tới bạn bè, đồng

nghiệp, gia đình đã giúp đỡ tôi trong quá trình học tập và thự c hiện luận

văn thạc sỹ.

Tôi xin chân thành cảm ơn!

Thái Nguyên, tháng 10 năm 2012

Tác giả luận văn

Lê Thành Phong

iii

MỤC LỤC

LỜI CAM ĐOAN..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................i

LỜI CẢM ƠN........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ii

DANH MỤC CÁC BẢNG BIỂU.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................viii

DANH MỤC CÁC HÌNH VẼ.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ix

MỞ ĐẦU..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................1

1. Tính cấp thiết của đề tài..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................1

2. Mục tiêu nghiên cứu đề tài.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................2

2.1. Mục tiêu chung........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................2

2.2. Mục tiêu cụ thể..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................3

3. Đối tượng và phạm vi nghiên cứu...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................3

3.1. Đối tượng nghiên cứu................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................3

3.2. Phạm vi nghiên cứu.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................3

3.2.1.Phạm vi về thời gian nghiên cứu........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................3

3.2.2. Phạm vi về không gian nghiên cứu......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................3

3.2.3. Phạm vi về nội dung nghiên cứu...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................3

4. Ý nghĩa khoa học và thực tiễn của Luận vă................................................................n...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................4

5. Kết cấu Luận văn..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................4

Chƣơng 1: NHỮNG NỘI DUNG CƠ BẢN CỦA HIỆP ĐỊNH TRỊ GIÁ

HẢI QUAN GATT/WTO VÀ QUÁ TRÌNH TRIỂN KHAI THỰC HIỆN Ở VIỆ T

NAM....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................5

1.1. NHỮNG NỘI DUNG CƠ BẢN CỦA HIỆP ĐỊNH TRỊ GIÁ HẢI QUAN

GATT/WTO.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................5

1.1.1. Lịch sử hình thành Hiệp định Trị giá hải quan GATT/WTO............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................5

1.1.2. Các nguyên tắc chung của Hiệp định Trị giá hải quan GATT/WTO..............................................................................................................................................................................................................................................................................................................................................................7

1.1.3. Kết cấu của Hiệp định Trị giá hải quan............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................7

1.1.4. Các phương pháp xác định trị giá theo Hiệp định Trị giá hải quan...........................................................................................................................................................................................................................................................................................................................................................................................10

1.1.4.1. Phương pháp trị giá giao dịch của hàng hoá nhập khẩu........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................11

1.1.4.2. Phương pháp trị giá giao dịch của hàng hoá giống hệt.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................13

1.1.4.3. Phương pháp trị giá giao dịch của hàng hoá tương tự.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................13

1.1.4.4. Phương pháp trị giá khấu trừ.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................14

1.1.4.5. Phương pháp trị giá tính toán......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................15

1.1.4.6. Phương pháp dự phòng (hay còn gọi là phương pháp suy luận)............................................................................................................................................................................................................................................................................................................................................................................................................................15

1.1.5. Những điều kiện cơ bản để thực hiện Hiệp định Trị giá Hải quan.........................................................................................................................................................................................................................................................................................................................................................................................................................16

1.1.5.1. Yêu cầu về hệ thống văn bản pháp luật...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................17

1.1.5.2. Yêu cầu về cơ chế giám sát việc thực hiện Hiệp định........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................18

iv

1.1.5.3. Yêu cầu đối với việc xây dựng cơ sở dữ liệu phục vụ cho việc xác định

trị giá hải quan..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................19

1.1.5.4.Yêu cầu đối với hệ thống kế toán..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................20

1.2. QUÁ TRÌNH TRIỂN KHAI THỰC HIỆN HIỆP ĐỊNH TRỊ GIÁ HẢI QUAN Ở

VIỆT NAM.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................21

1.2.1. Giai đoạn chuẩn bị thực hiện Hiệp định (1997-2003)..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................21

1.2.1.1. Công tác nghiên cứu nội dung Hiệp định Trị giá hải quan..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................21

1.2.1.2. Những thay đổi của hệ thống văn bản pháp quy trong quá trình chuẩn

bị thực hiện Hiệp định Trị giá hải quan...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................25

1.2.2. Giai đoạn thực hiện thí điểm Hiệp định Trị giá hải quan (2004-2005)..................................................................................................................................................................................................................................26

1.2.2.1. Mục tiêu của giai đoạn thực hiện thí điểm...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................26

1.2.2.2. Sự thay đổi của hệ thống văn bản pháp quy nhằm đáp ứng cho việc

thực hiện thí điểm Hiệp định Trị giá hải quan.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................27

1.2.3. Giai đoạn thực hiện đầy đủ Hiệp định (từ 2006 - 2011)..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................28

1.2.3.1. Các vấn đề cơ bản khi thực hiện đầy đủ Hiệp định Trị giá hải quan.................................................................................................................................................................................................................................................28

1.2.3.2. Tiếp tục xây dựng và hoàn thiện hệ thống văn bản pháp quy phục vụ

cho công tác xác định trị giá tính thuế hàng nhập khẩu từ 2006 đến nay.......................................................................................................................................................................................................................................................................................................................................................................................................................29

1.3. MỘT SỐ THUẬN LỢI VÀ KHÓ KHĂN KHI TRIỂN KHAI KHI TRIỂN KHAI

THỰC HIỆN HIỆP ĐỊNH TRỊ GIÁ HẢI QUAN TẠI VIỆT NAM.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................31

1.3.1. Những thuận lợi khi thực hiện Hiệp định trị giá hải quan ở Việt Nam...................................................................................................................................................................................................................................31

1.3.2. Những khó khăn khi thực hiện Hiệp định Trị giá hải quan ở Việt Nam.......................................................................................................................................................................................................................................32

1.4. KINH NGHIỆM CỦA HẢI QUAN MỘT SỐ NƢỚC ĐÃ TRIỂN KHAI THÀNH

CÔNG HIỆP ĐỊNH TRỊ GIÁ HẢI QUAN........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................33

1.4.1. Kinh nghiệm của Hải quan Hoa Kỳ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................33

1.4.2. Kinh nghiệm của Hải quan New Zealand.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................36

1.4.3. Kinh nghiệm của Hải quan Nhật Bản.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................38

1.4.4. Kinh nghiệm của Hải quan Thái Lan...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................39

1.4.5. Kinh nghiệm của Hải quan Indonexia...................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................40

1.4.6. Khuyến nghị của Tổ chức Hải quan Thế giới (WCO) trong việc chống

gian lận qua khai báo trị giá tính thuế...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................41

Chƣơng 2: PHƢƠNG PHÁP NGHIÊN CỨU ĐỀ TÀI..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................44

2.1. CÂU HỎI NGHIÊN CƢ́ U...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................44

2.2. CÁC PHƢƠNG PHÁP NGHIÊN CỨU CỤ TH................................ Ể.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................44

2.2.1. Phương pháp luận............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................44

2.2.2. Phương pháp thu thập thông tin.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................44

2.2.3. Phương pháp xử lý thông tin...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................45

2.2.4. Phương pháp phân tích thông tin............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................45

2.2.4.1. Phương pháp so sánh...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................45

v

2.2.4.2. Phương pháp thống kê mô tả..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................45

2.2.5. Phương pháp chuyên gia.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................45

2.2.6. Phương pháp tính thuế hàng nhậpkhẩu thự c hiện theo Hiệp định Trị giá

hải quan..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................46

2.2.6.1. Phương pháp thu thập cơ sở dữ liệu phục vụ mục đích xác định trị giá

tính thuế hàng nhập khẩu..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................46

2.2.6.2. Quy trình tổ chức tham vấn.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................47

2.2.6.3. Các phương pháp xác định trị giá tính thuế................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................47

2.2.6.4. Căn cứ xác định thuế suất của hàng nhập khẩu.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................47

2.2.6.5. Phương pháp tính thuế hàng nhập khẩu.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................47

2.3. HỆ THỐ NG CHỈ TIÊU NGHIÊN CỨU......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................47

2.3.1. Nhóm chỉ tiêu phản ánh tình hình bộ máy quản lý của Tổng Cục Hải qu................................................................a................................................................ n..............................................................................................................................47

2.3.2. Nhóm chỉ tiêu về công tác xác định trị giá tính thuế hàng nhập kh................................................................â................................ ̉................................ u.............................................................................................................................................48

Chƣơng 3: ĐẶC ĐIỂM ĐỊA BÀN NGHIÊN CỨU............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................50

3.1. GIỚI THIỆU CHUNG VỀ TỔNG CỤC HẢI QUAN.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................50

3.1.1. Quá trình hình thành Tổng cục Hải qua................................................................ n.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................50

3.1.2. Chức năng, nhiệm vụ của Tổng cục Hải quan............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................50

3.1.3. Cơ cấu tổ chức bộ máy cơ quan Tổng cục Hải quan............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................52

3.1.3.1. Bộ máy cơ quan Tổng cục Hải quan ở cấp Trung ương.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................52

3.1.3.2 Bộ máy cơ quan Cục Hải quan ở cấp địa phương..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................53

3.1.4. Chức năng nhiệm vụ của Cục Hải quan các địa phương.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................55

3.2. GIỚI THIỆU VỀ CHỨC NĂNG NHIỆM VỤ CỦA CỤC THUẾ XUẤT NHẬP

KHẨU – THUỘC TỔNG CỤC HẢI QUAN...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................55

3.2.1. Nhiệm vụ của Cục Thuế xuất nhập khẩu......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................55

3.2.2. Tổ chức bộ máy của Cục Thuế xuất nhập khẩu.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................56

3.3. GIỚI THIỆU VỀ CHỨC NĂNG NHIỆM VỤ CỦA PHÒNG TRỊ GIÁ – THUỘC

CỤC THUẾ XUẤT NHẬP KHẨU..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................57

3.3.1 Cơ cấu tổ chức bộ máy của Phòng Trị giá tính thuế............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................57

3.3.2. Chức năng nhiệm vụ của Phòng Trị giá tính thuế......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................58

3.4. GIỚI THIỆU VỀ BỘ MÁY XÁC ĐỊNH TRỊ GIÁ HẢI QUAN TẠI CỤC HẢI

QUAN ĐỊA PHƢƠNG................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................58

3.4.1. Tại cấp Cục Hải quan................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................58

3.4.2. Tại Cấp Chi cục Hải quan....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................59

Chƣơng 4: KẾT QUẢ NGHIÊN CỨU VÀ THẢO LUẬN..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................61

4.1. THỰC TRẠNG CÔNG TÁC XÁC ĐỊNH TRỊ GIÁ TÍNH THUẾ HÀNG NHẬP

KHẨU THEO HIỆP ĐỊNH TRỊ GIÁ HẢI QUAN GIAI ĐOẠ N2006 - 2011..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................61

4.1.1. Cơ sở pháp lý của việc xác định trị giá tính thuế hàng nhập khẩu........................................................................................................................................................................................................................................................................................................................................................................................................................................62

vi

4.1.1.1. Nghị định 40/2007/NĐ-CP ngày 16/3/2007 của Chính phủ..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................62

4.1.1.2. Luật Hải quan.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................62

4.1.1.3. Luật Thuế xuất khẩu thuế XNK số 45/2005/QH11 ngày 14/6/2005..........................................................................................................................................................................................................................................62

4.1.1.4. Luật Quản lý thuế số 78/2006/QH11 ngày 29/11/2006..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................64

4.1.1.5. Nghị định số 98/2007/NĐ-CP ngày 7/6/2007 của Chính phủ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................65

4.1.1.6. Thông tư 194/2010/TT-BTC ngày 6/12/2010 của Bộ Tài chính.................................................................................................................................................................................................................................................................................................................................................................................................................66

4.1.2. Kết quả của công tác xác định trị giá tính thuế qua các giai đoạn triển

khai thực hiện Hiệp định Trị giá hải quan ở Việt Nam................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................66

4.1.2.1. Giai đoạn từ 2003 về trước..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................67

4.1.2.2. Giai đoạn 2004 - 2005...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................69

4.1.2.3. Giai đoạn2006-2011....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................71

4.1.3. Một số biện pháp cơ bản đang sử dụng trong công tác xác định trị giá tính

thuế hàng nhập khẩu................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................77

4.1.3.1 Kiểm tra trị khai báo tại thời điểm làm thủ tục hải quan.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................77

4.1.3.2 Tham vấn xác định trị giá tính thuế.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................80

4.1.3.3. Kiểm tra sau thông quan...................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................87

4.1.3.4. Xây dựng hệ thống cơ sở dữ liệu phục vụ công tác xác định trị giá tính

thuế..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................90

4.1.3.5. Công tác chống buôn lậu...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................95

4.2. CÁC HÌNH THỨC GIAN LẬN VÀ NHỮNG KHÓ KHĂN TRONG VIỆC XÁC

ĐỊNH TRỊ GIÁ TÍNH THUẾ HÀNG NHẬP KHẨU HIỆN NAY................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................96

4.2.1. Đánh giá các phương thức gian lận trị giá hàng nhập khẩu hiện nay............................................................................................................................................................................................................................................................................................................96

4.2.2. Nhận xét về những thuận lợi và thách thức trong việc nâng cao hiệu quả

công tác xác định trị giá tính thuế....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................99

4.2.2.1. Về mặt thuận lợi............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................99

4.2.2.2. Những khó khăn, thách thức.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................100

4.3. GIẢI PHÁP NÂNG CAO HIỆU QUẢ CỦA CÔNG TÁC XÁC ĐỊNH TRỊ GIÁ

TÍNH THUẾ HÀNG NHẬP KHẨU THEO HIỆP ĐỊNH TRỊ GIÁ HẢI QUAN...............................................................................................................................................................................................................................................................................................101

4.3.1. Quan điểm và phương hướng nâng cao hiệu quả xác định trị giá hquan ải

theo Hiệp định Trị giá hải quan trong giai đoạn ................................ t................................ ơ................................ ́ ................................ i............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................101

4.3.1.1. Quan điểmchủ đạo.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................101

4.3.1.2. Phương hướng thực hiện............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................102

4.3.2. Các giải pháp nhằm nâng cao hiệu quả xác định trị giá hải quan theo

Hiệp định Trị giá hải qua................................ n...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................103

4.3.2.1. Nhóm giải pháp ở cấp Nhà nước...................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................103

4.3.2.2. Nhóm giải pháp do ngành Hải quan triển khai thực hiện....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................111

KẾT LUẬN.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................127

TÀI LIỆU THAM KHẢO....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................129

vii

DANH MỤC CÁC CHỮ VIẾT TẮT

Chƣ̃ viết tắt Nguyên nghĩa

ASEAN Tổ chức các nước Đông Nam Á

CEPT

Hiệp định về ưu đãi thuế quan có hiệu lực chung của Tổ

chức các nước Đông Nam Á

GAAP Nguyên tắc kế toán chung được chấp thuận

GATT

Hiệp định chung về thuế quan và thương mại (gọi tắt là:

Hiệp định GATT)

GTT01

Hệ thống phần mềm quản lý giá tính thuế của ngành Hải

quan (hoạt động từ tháng 9/2011 đến nay)

GTT22

Hệ thống phần mềm quản lý giá tính thuế của ngành Hải

quan (hoạt động từ năm 2004 đến tháng 9/2011)

IMF Quỹ tiền tệ quốc tế

ITO Tổ chức thương mại quốc tế

NK Nhập khẩu

PSI Hiệp định kiểm định trước khi xếp hàng lên tầu

TCCV Uỷ ban về kỹ thuật xác định trị giá Hải quan

WB Ngân hàng thế giới

WCO Tổ chức Hải quan thế giới

WTO Tổ chức thương mại thế giới

XK Xuất khẩu

XNK Xuất nhập khẩu

viii

DANH MỤC CÁC BẢNG BIỂU

Bảng 1.1: Số thu thuế từ hàng xuâ, ́tnhập khẩu giai đoạn2006 – 2011.....................................................................................................................................................................................................................................................................................................................................................31

Bảng 3.1: Số cán bộ làm công tác giá ngành Hải quan giai đo2006 ạn – 2011......................................................................60

Bảng 4.1: Số thu thuế của ngành Hải quan giai đoạn 2006 – 2011................................................................................................................................................................................................72

Bảng 4.2: Số Thuế điều chỉnh tăng thại thời điểm làm thủ tục hải quan

giai đoạn 2008 – 2011.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................79

Bảng 4.3: So sánh tỷ lệ các tờ khai phải điều chỉnh trị giá tính thuế tại

thời điểm làm thủ tục hải quan giai đoạn 2006 -2011.................................................................................................................................................................................................................80

Bảng 4.4: Kết quả tham vấn thành công giai đo2006 ạn -2007 và 2008 – 2009......................................................................................................83

Bảng 4.5: Kết quả tham vấn thành công của toàn ngành Hải quan

năm 2010-2011........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................84

Bảng 4.6: Số thuế điều chỉnh tăng sau tham vấn của toàn ngành

Hải quan trong giai đoạn 2008-2011............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................84

Bảng 4.7: Số thuế truy thu từ giá tính thuế hàng nhập khẩu của

hoạt động kiểm tra sau thông quan.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................88

ix

DANH MỤC CÁC HÌNH VẼ

Sơ đồ 3.1: Sơ đồ tổ chức bộ máy của Hải quan Việt Nam......................................................................................................................................................................................................................................................................................................................................................................................53

Sơ đồ 3.2: Sơ đồ tổ chức bộ máy của Cục Hải quan địa phương.....................................................................................................................................................................................................................................54

Sơ đồ 3.3: Sơ đồ tổ chức bộ máy của Cục Thuế xuất nhập khẩu......................................................................................................................................................................................................................................57

Sơ đồ 3.4: Sơ đồ tổ chức bộ máy của Phòng Trị giá.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................57

1

MỞ ĐẦU

1. Tính cấp thiết của đề tài

Thực hiện Hiệp định Trị giá hải quan GATT/WTO 1994 là một trong

những cam kết quốc tế mà ngành Hải quan phải thực hiện khi Việt Nam gia

nhập tổ chức thương mại thế giới (WTO). Trị giá hải quan hay cụ thể hơn

là trị giá tính thuế luôn có vai trò quyết định đến số thuế phải nộp đối với

một lô hàng khi làm thủ tục xuất hoặc nhập khẩu vào một quốc gia khác,

thuế nhập khẩu cao thì nền kinh tế nội địa của quốc gia đó sẽ được bảo hộ,

nhưng ở góc độ rộng hơn thì nó lại là một trở ngại đối với hoạt động ngoại

thương giữa các nền kinh tế. Do vậy, trị giá hải quan trở thành mối quan

tâm hàng đầu của các tổ chức kinh tế quốc tế, các nhà đầu tư cũng như

cộng đồng doanh nghiệp khi trực tiếp tham gia vào các hoạt động kinh tế

quốc tế.

Kể từ ngày 11/1/2007, Việt Nam là thành viên thứ 150 của Tổ chức

Thương mại Thế giới WTO, cùng với đó Việt Nam bắt buộc phải áp dụng

Hiệp định Trị giá hải quan. Sớm nhận thức được tầm quan trọng đó, ngay

từ giữa thập kỷ 90 của thế kỷ XX Hải quan Việt Nam với sự cố gắng và tận

dụng nội lực của Ngành và chỉ đạo của Chính phủ, hỗ trợ của các Ngành,

đồng thời được sự trợ giúp có hiệu quả của các tổ chức quốc tế, của Hải

quan các nước, đã tiến hành nghiên cứu, tổ chức xây dựng lộ trình triển

khai và áp dụng Hiệp định Trị giá hải quan. Mặt khác, việc gia nhập WTO

cũng sẽ đem đến nhiều thách thức, không chỉ đối với cộng đồng doanh

nghiệp mà còn đối với cả các cơ quan quản lý Nhà nước.

Như chúng ta đã biết, để xác định số thuế phải nộp của hàng hoá nhập

khẩu thì cần phải có 2 yếu tố cơ bản là: thuế suất theo từng sắc thuế và trị

giá tính thuế của hàng hóa. Về thuế suất thuế nhập khẩu, thuế suất thuế tiêu

thụ đặc biệt và thuế suất của thuế giá trị gia tăng đã được quy định một

2

cách rõ ràng tại từng biểu thuế do Bộ Tài chính hướng dẫn, trị giá của hàng

hoá luôn là yếu tố biến động theo giá cả thị trường do vậy trị giá tính thuế

cũng vì đó mà có sự dao động nhất định. Trong điều kiện nước ta mới tiếp

cận với nền kinh tế thị trường, hoạt động kinh tế đối ngoại mới đang trong

tiến trình hội nhập, các chính sách quản lý vĩ mô và hành lang pháp lý còn

chưa đáp ứng yêu cầu quản lý thì việc tham gia và thực hiện Hiệp định Trị

giá hải quan GATT/WTO của Việt Nam đã gặp phải nhiều khó khăn do các

đối tượng buôn lậu, gian lận thương mại lợi dụng các kẽ hở nhằm khai thấp

trị giá tính thuế hàng nhập khẩu để trốn tránh nghĩa vụ nộp thuế. Nhưng

ngược lại, cũng có một số doanh nghiệp nâng cao trị giá của hàng nhập

khẩu để nhằm mục đích khai tăng vốn đầu tư khi tham gia vào các hoạt

động đầu tư tại Việt Nam.

Việc thực hiện Hiệp định Trị giá hải quan GATT/WTO là một bước

tiến bộ lớn của Hải quan Việt Nam tạo điều kiện cho nền kinh tế quốc gia

hội nhập sân chơi quốc tế, nhưng mặt trái của vấn đề là sẽ phát sinh nhiều

kẽ hở dễ bị lợi dụng vào mục đích gian lận thương mại, nhằm trốn lậu thuế,

gây ảnh hưởng đến nền kinh tế quốc gia. Do vậy, việc nghiên cứu đề tài:

“Giải pháp nâng cao hiệu quả công tác xác định trị giá tính thuế hàng

nhập khẩu theo Hiệp định Trị giá hải quan GATT/WTO” là một yêu cầu

cấp thiết đặt ra về cả lý luận và thực tiễn đối với ngành Hải quan và cũng

như doanh nghiệp có tham gia hoạt động nhập khẩu hàng hoá.

2. Mục tiêu nghiên cứu đề tài

2.1. Mục tiêu chung

Trên cở sở nội dung Hiệp định Trị giá hải quan GATT/WTO, đánh giá

thực trạng quá trình triển khai Hiệp định Trị giá hải quan ở Việt Nam nhằm

tìm ra giải pháp nâng cao hiệu quả công tác xác định trị giá tính thuế đối

với hàng hóa nhập khẩu vào Việt Nam.

3

2.2. Mục tiêu cụ thể

- Hệ thống hóa các vấn đề lý luận cơ bản của Hiệp định Trị giá hải

quan GATT/WTO và các văn bản quy phạm pháp luật của Việt Nam trong

quá trình triển khai Hiệp định tại Việt Nam.

- Đánh giá thực trạng công tác xác định trị giá tính thuế hàng nhập

khẩu trong quá trình triển khai thực hiện Hiệp định Trị giá hải quan

GATT/WTO tại Việt Nam giai đoạn từ 2006 - 2011.

- Đề xuất một số giải pháp cơ bản nhằm nâng cao hiệu quả công tác

xác định trị giá tính thuế hàng nhập khẩu theo Hiệp định Trị giá hải quan

GATT/WTO trong thời gian tới.

3. Đối tƣợng và phạm vi nghiên cứu

3.1. Đối tượng nghiên cứu

Các phương pháp xác định trị giá tính thuế theo Hiệp định Trị giá hải

quan GATT/WTO và các văn bản quy phạm pháp luật có liên quan của

Việt Nam.

3.2. Phạm vi nghiên cứu

3.2.1.Phạm vi về thời gian nghiên cứu

Các tài liệu, số liệu nghiên cứu việ c triển khai thực hiện Hiệp định Trị

giá hải quan GATT/WTO tại Việt Nam được thu thập được trong giai đoạn

từ 2006-2011.

3.2.2. Phạm vi về không gian nghiên cứu

Đề tài được tiến hành nghiên cứu tại Tổng cục Hải quan Việt Nam.

3.2.3. Phạm vi về nội dung nghiên cứu

Do điều kiện về thời gian có hạn, đề tài chỉ thực hiện nghiên cứu một

số vấn đề liên quan đến việc xác định trị giá tính thuế hàng nhập khẩu

thuộc công tác chuyên môn của Tổng cục Hải quan.