Ứng dụng hải quan điện tử trong khai báo chứng từ xuất nhập khẩu tại công ty TNHH Marine Sky Logistics

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TRUONG D�] HQC MO TP. HO CHI MINH

KHOA QUAN TRJ KINH DOANH

Sinh vien: Nguy�n Nu Nh�t Dung

MSSV: 1154010073

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KHOA LUAN TOT NGHIEP

. .

DE TAI: UNG DVNG HAI QUAN DI¥N TU TRONG KHAI

BAO CHUNG TU xuAT N�P KHAu T�I CONG TY

TNHH MARINE SKY LOGISTICS.

Nganh: Quan ttj kinh doanh

Chuyen nganh: Kinh doanh qu6c tJ

Giang vien hu6ng d�n: ThS. Tnrang My Di€m

TP. H6 Chi Minh, thang 05 nam 2015

LOI CAMON

Lai d!u tien, em xin gui lai cam O'll chan thanh dSn quy giang vien khoa Quan tri

kinh doanh - Truong DH Ma Tp. HCM da luon t�o di�u ki�n t6t nhdt de sinh vien

c6 thS hoan thanh t6t kh6a lu�n t6t nghi�p. D�c bi�t cam O'n co TruO'ng My Di6m,

nguai da d6ng hanh cung em trong su6t thai gian vita qua, khong nhfrng giup em

cung c6 kien thuc c6 dUQ'C tren giang duang ma COll d9ng Vien em trong thai gian

t�p lam quen v&i moi truang hoi;tt d9ng cua doanh nghi�p va tiSp thu kiSn thuc th\Ic

ti6n.

Sau cung, em mu6n gui lai cam O'll d�n cong ty TNHH Marine Sky Logistics da cho

phep em dUQ'C th\lC t�p ti;ti cong ty trong thai gian quan qua. Rdt cam O'll anh TrAn

Nhdt Linh - Pho giam d6c cong ty TNHH Marine Sky Logistics da t�n tinh chi bao,

giup da em trong qua trinh th\lC t�p ti;ti cong ty cfing nhu huong ddn em hoan thanh

lu�n van.

Kinh chuc quy thdy CO SU'C khoe Va thanh Cong trong S\l nghi�p giang di;ty.

Kinh chuc quy cong ty ngay cang hung thinh va phat triSn.

1

XA.C NHAN CUA DON VI THUC TAP

. . . .

CONG TY TNHH MARINE SKY LOGISTICS

HQ va ten SV: Nguy�n Nii' Nh�.t Dung

Dia chi: 09 Le trung Nghfa-Phuang 12

Qu�n Tan Binh -Tp. HCM.

Website: http://www.marineskylogs.com.

MSSV: 1154010073

Khoa: Quan Tri Kinh Doanh -Chuyen nganh Kinh Doanh Qudc T€.

Truang DH Ma Tp. H6 Chi Minh.

Dem vi thl,rc t�p: BQ ph�n Thu t\lc hai quan -Phong Kinh doanh v�n tai

Cong ty TNHH Marine Sky Logistics.

[email protected] xet cua dO'll vi thy-c [email protected]:

Tp. HCM, ngay 10 thang 01 nam 2015.

Xac nh�n cua dan vi thl,rc t�p

Kh6a lu�n t6t nghiep

MUCLUC . .

Truang DH Ma Tp. HCM

DANH MlJC CHU CAI VIET TAT ............................................................................. vii

DANH Ml.JC HINH ANH ........................................................................................... viii

DANH MlJC BANG BIEU ........................................................................................... ix

TONG QUAN VE LUAN VAN TOT NGHIEP ............................................................ 1

1.1. Ly do ch9n de tai .............................................................................................. 1

2.1. M\lC tieu, ph:.im vi va phuong phap thµc hien lu�n van t6t nghiep .................. 2

2.1.1. M\lC tieu ..... ·.............................................................................................. 2

2.1.2. Ph:.im vi .................................................................................................... 2

2.1.3. Phuong phap ............................................................................................ 2

3.1. Mo ta vi tri thµc �p .......................................................................................... 3

3.1.1. Vi tri thµc t�p ........................................................................................... 3

3.1.2. M6i tuong quan v6i cac phong ban . ........................................................ 3

313 Kh, w ' d k_il. h' dA .

,

.

. . . a nang ung \lllg en t uc e grn1 quyet I. kh'khw o an . .......................... . 4

4.1. KSt ctu lu�n van ............................................................................................... 4

PHAN NQI DUNG ......................................................................................................... 5

Chuong 1: CO Sd LY LU,;.N ......................................................................................... 5

11 Kh.i:· ' h � h

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. . a1 quat c ung ve a1 quan Ivn tu .............................................................. .. 5

1.1.1 Khai niem ................................................................................................. 5

1.1.2 Khai quat chung vS he th6ng VNACCSNCIS ........................................ 6

1.1.3 Sµ hinh thanh va phat triSn cua hai quan dien tu ti.ii Viet Nam ............... 8

1.1.4 Ti Sn trinh khai bao TTHQBT .................................................................. 9

1.1.5 Co SO' phap ly . ........................................................................................ 10

IV

Kh6a lu� t6t nghi�p Truong BH Mcr Tp. HCM

1.1.6 Phucrng thuc khai bao . ........................................................................... 10

1.2. Quy trinh khai bao hai quan di�n ti'r ............................................................... 10

� d

'A , h

'' d

'A , 1.3. B�c 1em cua a1 quan 1t;n tu ...................................................................... . 14

t.

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1.3.1. Cac yeu to anh hu@g den ho�t d<}ng khai bao HQDT .......................... 14

1.3.2. B�c diSm ................................................................................................ 15

1.3.3. Nguyen tic thgc hi�n HQDT . ................................................................ 16

1.4. Uu, nhuqc diSm cua hai quan di�n ti'r . ........................................................... 17

1.4.l. Uu diSm . ................................................................................................ 17

1.4.2. Nhuqc diSm . .......................................................................................... 18

1.5. MQt sd diSm mcri vS lu�t hai quan nam 2015 ................................................. 19

1.6. Sµ khac bi�t giua HQBT va HQ truySn thdng ............................................... 20

Chucrng 2: TONG QUAN VE CONG TY TNHH MARINE SKY LOGISTICS . ....... 24

2.1. Lich SU hinh thanh va phat triSn ..................................................................... 24

2.1.1. Thong tin chi ti8t vS cong ty . ................................................................. 24

2.1.2. Qua trinh phat tri8n ................................................................................ 26

2.2. Ccr du t6 chuc cong ty TNHH Marine Sky Logistics . .................................. 27

2.2.1. Ccr c§.u t6 chuc . ...................................................................................... 27

2.2.2. Tinh hinh nhan S\f . ................................................................................. 29

2.3. Ngu6n tai lµc va v�t lµc cua cong ty .............................................................. 31

2.3.1. Tailµc .................................................................................................... 31

2.3.2. V�t lµc .................................................................................................... 32

2.4. Lrnh V\fC ho�t d<}ng va d6i thu c�nh tranh ...................................................... 32

2.4.1. T6ng quan thi truoog . ............................................................................ 32

V

Kh6alu�tdt nghi�p Truong DH Ma Tp. HCM

2.4.2. Linh V\fC ho�t dc)ng . ............................................................................... 34

2.4.3. Ddi tac & ddi thu c�nh tranh .................................................................. 37

2.5. K€t qua ho�t dc)ng kinh doanh trong 4 nam (2010-2013) . ............................. 39

2.5.1. Doanh sd cong ty . .................................................................................. 39

2.5.2. Ty tr9ng doanh thu tir cac dich V\l cua cong ty (2010-2013) . ............... 41

Chuoog 3: UNG DlJNG HAI QUAN DIEN TU TRONG KHAI BAO CHUNG TIJ

xuAT NHAP KHAu . ............................................................................ 43

3 .1. Gioo thi�u v6 hai quan di�n tt'r t�i cong ty TNHH Marine Sky Logistics . ..... 43

3.1.1. Thai gian va qua trinh chuyJn d6i co ch€ khai bao HQDT ................... 43

3.1.2. Quy trinh thvc hi�n khai bao hai quan di�n tt'r . .................................... 44

3.1.3. Ddi voo hang h6a dang ki ki�m tra chdt luqng hang h6a nha nu&c ....... 57

3.2. Cac ySu t6 tac dc)ng dSn ho�t d9ng khai bao HQDT t�i cac DN . .................. 58

3.2.1. Cac ySu t6 tac d(lng ................................................................................ 58

3.2.2. Muc d(l anh huoog cua cac ySu t6 dSn ho�t dc)ng khai bao HQDT . ..... 60

3.3. Nh�n xet va dB xu!t giai phap ........................................................................ 61

3.3.1. Nh�n xet ................................................................................................. 61

3.3.2. :os xu!t giai phap ................................................................................... 61

KET LU!N ................................................................................................................. 62

PHl) LlJC ................................................................................................................. 63

TAI LIEU THAM KHAO ............................................................................................. 84

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Kh6a lu� t6t nghi�p Truong DH Ma Tp. HCM

DANH MUC CHU CAI VIET T.AT .

B/L V �n don du®g bi Sn Bill of Lading

C/0 Gidy chung nh�n xudt XU hang Certificate of Origin

h6a

DN Doanh nghi�p

FCL Hang nguyen container Full Container Loading

FTA Hi�p dinh thuong m�i tt;r do Free Trade Area

HQ Hai quan

HQDT Hai quan di�n tu

LCL Hang le Less than Container Load

NK Nh�pkhftu

TTHQ Thu tl,lc hai quan

TTHQDT Thu tl,lc hai quan di�n tu

H� th6ng thong tin tinh bao hai Vietnam Customs

VCIS Intelligence Information

quan Vi�t Nam System

VNACCS H� th6ng thong quan hang h6a Viet Nam Automated Cargo

tt;r d9ng Clearance System

WTO T 6 chuc thuO'llg m�i The giro World Trade Organization

XK Xufitkhftu

XNK Xudt nh�p khtu

vn

Kh6a lu�n t6t nghi�p

' ? DANH MUC HINH ANH

Truong DH Ma Tp. HCM

Hinh 1. 1: M6i tuong quan giua vi trf thµc t�p voi cac phong ban . ................................ 3

Hinh 2. 1: SO' d6 CO' du t& chuc bQ may ho?t dQng cua cong ty nam 2013 . ................. 27

Hinh 2. 2: Ty trQng kim ng?ch nh�p khAu theo chau h,1c trong t&ng kim ng?ch nh�p

kh:lu cua ca nu&c . .......................................................................................................... 34

Hinh 2. 3: Ty trQng kim ng?ch xu§.t khAu theo chau l\lc trong t&ng kim ng?ch xu§.t khAu

cua ca nUO'C . ................................................................................................................... 34

Hinh 2. 4: T6c dQ tang truong doanh thu tu cac lo?i dich V\l cua cong ty . ................... 36

Hinh 2. 5: K�t qua ho?t dQng kinh doanh cua cong ty qua cac nam 2010 - 2013 ......... 42

Hinh 3. 1: Sa d6 t&ng quat quy trinh thµc hi�n HQBT ............................................... .44

Hinh 3. 2: Quy trinh thµc hi�n khai bao HQBT ............................................................ 46

Hinh 3. 3: Giao di�n Ecus5 VNACCS .......................................................................... 47

Hinh 3. 4: NQi dung to khai tren tab thong tin chung .................................................... 51

Hinh 3. 5: NQi dung Hoa dan thuang ID?i tren tab Thong tin chung 2 . ........................ 52

Hinh 3. 6: NQi dung thong tin tren tab Danh sach hang ................................................ 54

Hinh 3. 7: NQi dung Tab K�t qua xt'r ly tO' khai. ............................................................ 55

Hinh 3. 8: BiSu d6 ty 1� % muc d(> anh huoog cua cac y�u t6 dSn ho?t dQng khai bao

HQDT ............................................................................................................................ 60

viii

Kh6a luan t6t nghi�p Trnong BH M& Tp. HCM

DANH Ml}C BANG BIEU

Bang 2. 1: Tom tilt thong tin cong ty TNHH Marine Sky Logistics . ............................ 25

Bang 2. 2: Danh sach trang thiJt bi cua cong ty ............................................................ 32

Bang 2. 3: Kim ng�ch, t6c d(> tang/giam kim ng�ch XNK cua Vi�t Nam sang cac chau

l\lC va theo kh6i/nUO'C 2013 . .......................................................................................... 33

Bang 2. 4: Nhiing nganh ho�t d9ng chu y€u & thu@g xuyen cua cong ty . ................. 35

Bang 2. 5: Ty trQng doanh thu tu cac dich V\l cua cong ty ............................................ 36

Bang 2. 6: Cac thi tru@g XNK chu y€u cua cong ty Marine Sky Logistics 2010 - 2013

....................................................................................................................................... 38

Bang 2. 7: Doanh s6 cua cong ty trong cac nam 2010 - 2013 ....................................... 39

Bang 2. 8: Doanh thu, chi phi va lqi nhu�n cua cong ty trong cac nam 2010 - 2013 . .. 41

Bang 2. 9: Muc chenh l�ch doanh thu, chi phi va lqi nhu�n cua cong ty qua cac nam

2010 - 2013 .................................................................................................................... 41

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