1 INTRODUCTION Rationale of the thesis Vietnam is in the process of international economic integration, the management of import goods trading on the domestic market plays a very important role, especially from the first stage when goods are cleared mandarin Participating in international organizations, forums and conferences, Vietnam is committed to creating favorable conditions for import-export enterprises through four principles: simplification, harmonization, transparency and spending standardized Trade facilitation opens many priorities for enterprises to strictly abide by customs law, while tightening inspection and supervision for enterprises showing signs of smuggling and commercial fraud The effectiveness of state management for post clearance audit of Vietnam's imports in recent years not only contributes to the development of import activities, but also helps the import market of Vietnamese goods have the potential more competitive and equal However, in fact, over the years, the volume and quality of imported goods has been constantly increasing, regulations and standards for imported goods have become more stringent, so the state management process for post clearance audit (PCA) of Vietnamese imports has encountered many obstacles and shortcomings Questions and research objectives of the thesis 2.1 Research question Question 1: What is the EE of imported goods and the concept of state management of the EE of imported goods? Question 2: Objectives, principles, content, criteria of the state management of the import economy? Question 3: What factors affect the state management of the import economy? What international experience can be applied to state management of economic customs of imported goods of Vietnam Customs? Question 4: Analyzing and assessing the state management situation on the domestic economy of imported goods of Vietnam in recent years? Question 5: What are the views, orientations, and solutions for perfecting state management of Vietnam's imports of goods in the integration period? 2.2 General research objectives Building scientific foundations for the completion of state management of the State Audit of Vietnamese imported goods in the period of international integration to 2025 and orientation to 2030 Subject and scope of the research 3.1 Research subjects Theoretical and practical issues on state management of the imported economy of Vietnam in the period of international integration, the views and solutions to improve the state management of the audit state of imported goods in the period international integration period of Vietnam 3.2 Research scope Spatial scope: State management for the State Audit of imported goods in Vietnam and study experiences of Japan, Korea and China As for time dimension: The time of selecting research from 2007 - 2018 This is the period since Vietnam began to take basic and sustainable steps to participate in organizations, forums and commitments in regional and world economy Proposing directions and solutions to complete state management on PCA for imported goods of Vietnam Customs to 2025 and orientation to 2030 Research method 4.1 Data collection method - Methods of primary data collection: The thesis uses survey form, collects information, evaluation opinions of related objects to assess the research areas of the thesis The survey forms were focused on 02 subjects directly and indirectly related to state management for import and export of imported goods, that is: State management staff on economic and social affairs including: PCA Branch - General Department Customs, local Customs Departments and 110 enterprises importing goods in Vietnam For the number of questionnaires issued by importing enterprises, 220 votes were issued and the number of votes collected was 198 votes, after cleaning, there were 180 valid votes left For state management agencies issuing 100 and collecting 75 valid votes - Methods of secondary data collection: The thesis gathers and collects secondary data through books, newspapers, specialized scientific journals, relevant dissertations, published data of the Ministry of Finance, the General Department of Customs, the Customs Departments of provinces and data of a number of organizations such as VCCI, WB World Bank 4.2 Methods of data analysis Descriptive statistics: After collecting primary data, the thesis synthesizes statistics, calculates absolute, relative, average numbers, and indexes (used to reflect the level) Comparative analysis method: On the basis of collecting secondary and primary data of importing enterprises, state management agencies, the average score criteria are used to compare the state management effectiveness for PCA Vietnam imported goods in the period of 2008 – 2018 The theoretical and practical significance of the thesis research topic To systematize and clarify theoretical issues on post-contextual landscape checking in international economic integration for scientific research, teaching at universities, as well as work post clearance audit of customs at all levels; Clearly analyze the role and necessity to complete the state management on PCA in the context of accelerating the modernization of the customs sector and the international economic integration as deep as now now on; Research experiences on post clearance audit in some countries' customs and draw comments and lessons learned for Vietnam Analyze and evaluate the status of post clearance audit on two angles: Complete post clearance audit from frauds, policy loopholes and loopholes in Vietnam's management and improve post clearance audit on the basis of applying modern customs management methods, complying with international customs standards Both angles are considered and assessed through reality from 2007 to 2018 On that basis, the dissertation analyzes, evaluates the achieved results and the limitations of limitations as well as finds the cause of these limitations exist The thesis has contributed solutions to complete post clearance audit in Vietnam in the current period and in the long term in the future according to the following contents: Establishing legal position, organizational apparatus, model of post clearance audit of Vietnamese customs, improvement of customs management methods, study of loopholes for different types of customs import, complete the functions and duties of inspection agencies After customs clearance of Vietnamese customs, research and application of modern customs management methods complete the post clearance audit The solutions are concise, concise, easy to understand, besides meaning Chapter RATIONALE FOR STATE MANAGEMENT FOR POST CLEARANCE AUDIT AFTER THE IMPORT OF GOODS IN THE INTERNATIONAL INTEGRATION PERIOD 1.1 Post clearance audit of imported goods during the period of international integration 1.1.1 Concepts and characteristics of imported goods during the period of international integration Under the Commercial Law No 36/2005/QH11 dated April 16, 2005 of Vietnam, the import of goods means that the goods are brought into Vietnamese territory from foreign countries or from special areas located in the territory of Vietnam is considered a separate customs area in accordance with the law 1.1.2 Concepts, objectives, characteristics and classification of post clearance audit of imported goods during the period of international integration 1.1.2.1 The concept of PCA and PCA of imported goods PCA for imported goods is the process by which customs officers check the fairness and reliability of the information that the goods owner has declared to the customs office through checking the imported documents Exports, accounting vouchers, bank documents, of import consignments have been cleared These documents are the subject (individuals or legal entities) that are directly or indirectly related to the transaction of the consignment of imported goods 1.1.2.2 Objectives, scope and objects of import and export goods - Objectives of import-export economic targets: The objective of economic and administrative activities for imported goods is to check the observance of the Customs Law, the Law on Tax Administration and the Import Tax Law - The scope of inspection: PCA for imported goods only checks and judges commercial documents, import vouchers, bank accounting records related to import consignments - About the object of inspection: PCA for imported goods only checks units that are directly or indirectly related to import business operating within the national territory 1.1.2.3 Characteristics of post clearance audit for imported goods - Post clearance audit for imported goods is an inspection activity that takes place after the imported goods have been cleared and carried out by customs authorities in accordance with the order and procedures prescribed by law - Results of PCA of imported goods related to the law provisions on record keeping obligations and related sanctions 1.1.2.4 Classification of PCA for imported goods Check after completing customs clearance procedures; Check at the customs office (office / desk audit or verification); PCA on a large scale, at the customs declarant's office (field / on-site audit) 1.1.3 Content and process of PCA of imported goods 1.1.3.1 Contents of PCA for imported goods - Checking and comparing records of declaration with accounting books, financial reports, vouchers, foreign trade contracts of enterprises still kept at enterprises (including electronic data) - Check the accuracy of tax bases, accuracy of declaration of payable tax amounts, exemption, non-collection and refund 1.1.3.2 Process of PCA of imported goods Currently there is not a certain sequence of patterns applied to all economic and social issues, but in general, the order of conducting economic and economic requirements for imported goods must be done through basic general steps: Step 1: Standard Checked; Step 2: Execute the test and step 3: Finish the inspection and process the results after checking 1.1.4 The role of PCA of imported goods during international integration Improve customs management capacity; Ensuring law observance; Fighting trade fraud is more effective; Increase tax collection, reduce costs and risks 1.2 State management for PCA of imported goods during the period of international integration 1.2.1 The concept of state management for PCA of imported goods during the period of international integration Thus, it can be understood: State management of post clearance audit of imported goods is an organized effect of competent state agencies for PCA of imported goods , based on the implementation of strategies, plannings, plans and policies promulgated by state agencies at all levels (according to their competence) within the framework of law; ensuring compliance with laws and regulations on customs operations during the period of international integration 1.2.2 Objectives and principles of state management for PCA of imported goods 1.2.2.1 Objectives of state management for PCA of imported goods Precise control of export and import goods in accordance with Customs law; Increase tax collection, reduce costs and risks; Minimize violations of the law on Customs law 1.2.2.2 Principles of state management for PCA of imported goods Verify the accuracy and truthfulness of customs declaration within a specified period of time; Recommend the test subjects to supplement and adjust the inaccuracies in the customs declaration process; 1.2.3 State management method for PCA of imported goods 1.2.3.1 Auditing profession Compliance Method (Compliance Method); Basic method (Substantive Method) 1.2.3.2 Investigation service Measures to collect and process customs professional information (customs intelligence); Investigating and researching to grasp the situation is also a common method of Customs; The investigating professional measures such as investigation, use of reconnaissance 1.2.4 Contents of state management for PCA of imported goods 1.2.4.1 Planning on PCA of imported goods Planning is a tool for the State to convey the content of economic policies and guidelines and to direct the actors in the operating economy to achieve common goals Planning the import and export of imported goods including long-term, medium-term or short-term plans 1.2.4.2 Establishment of a system to enforce economic audit of imported goods If the organization is unified, synchronous, clearly defining the functions, tasks and powers of each level, the operation will be smooth and effective as expected, meeting the management requirements In contrast, if the organizational structure is asynchronous and does not agree on the functions, tasks and powers of each level, the activities overlap, cause congestion and bring low efficiency, not meet management requirements reasoned out The quality of human resources for economic operation of imported goods is decisive to the efficiency of the economic audit The development of standards of civil servant civil servants, including standards of political quality, professional ethics, professional skills, testing skills for each subject and target group (leaders and experts, ) in the whole system of economic architecture has a very important role 1.2.4.3 Organize the implementation of the plan on economic evaluation of imported goods This is the most important content in managing PCA Organization of implementation is a key stage in the management process Whether or not the management's goals are achieved, depending heavily on this stage, organizes implementation to turn the plan into action and real results The implementation process is a complex process, which is crucial to the success or failure of the management process 1.2.4.4 Inspection and supervision of PCA of imported goods Activities of checking and supervising the process of import and export of imported goods in order to overcome weaknesses, promote strengths and improve efficiency in import and export management of imported goods Forms of inspection and supervision include checking through the information system of the HQ agency and checking the local reality 1.2.5 Criteria for evaluation of state management for PCA of imported goods 1.2.5.1 Validity: The effectiveness of state management on PCA of imported goods reflects the impact and effect of that policy in practice, altering or maintaining reality according to desire of the state 1.2.5.2 Synchronization and consistency: The uniformity of the legal system represents its unity When considering the level of completion of state management for imported goods, it is important to consider whether there are overlapping, overlapping or contradictory parts of the system 1.2.5.3 Relevance and feasibility: The appropriateness of the legal system is reflected in the correlation between the level of the legal system and the level of socio-economic development The legal system must reflect the level of socio-economic development, it cannot be higher or lower than that level of development 1.2.5.4 Publicity and transparency: This criterion not only requires the content of the law but also ensures the form of state management for PCA of imported goods 1.3 Factors affecting state management for PCA of imported goods 1.3.1 Legal system and customs policy mechanism Tax law system; The legal system is related to PCA; Customs law enforcement mechanism and other relevant laws 1.3.2 Socio-economic factors Economic factors are understood as the overall conditions and circumstances of socio-economic, economic policy system, social policy and implementation, applying them in the field of society 1.3.3 International economic integration and implementation of international commitments on customs International economic integration is becoming an indispensable trend for the economic development process of each country For Vietnam, this integration process has some characteristics compared to other countries in the world, which is in the context of the economy changing from central planning to a socialist-oriented market economy means This particular feature indicates the level of reform of the legal system to regulate Customs activities in general and the economic and social activities in particular 1.3.4 Awareness of the parties involved in PCA activities Awareness of civil servants in the Customs sector: Customs officers are the subject of PCA activities 1.4 Experience of some countries in state management for PCA of imported goods and lessons for Vietnam 1.4.1 Experience of some countries in state management for PCA of imported goods 1.4.1.1 Experience of Japan - The model of economic and social organization is arranged in a vertical model, with central and regional levels Besides, the apparatus is divided into professional departments to support each other Such PCA management model helps Japan Customs to manage the QEQ both vertically and horizontally - High-quality staff working in the national economy to help the economic and administrative management work more effectively 1.4.1.2 Chinese experience Like Japan, China also applies vertical PCA management model and has horizontal economic support; China also plans PCA (selecting PCA companies) based on risk management 1.4.1.3 Experience of Korea Upgrade the system to filter out infringing shipments; Develop standard and effective methods in inspection work; Develop an effective and modern inspection process 1.4.2 Some lessons learned for Vietnam Firstly, by studying the PCA management model of Japan and China, we can see that the planning of economic planning (selection of PCA objects) is basically based on modern IT foundation combined with the system full and detailed risk management criteria Secondly, most countries with effective economic and social activities are based on the organizational model of PCA apparatus according to the vertical model from the central level to the local Customs CHAPTER CURRENT SITUATION OF STATE MANAGEMENT FOR POST CLEARANCE AUDIT OF IMPORT GOODS IN VIETNAM'S INTERNATIONAL INTEGRATION CONDITIONS 2.1 Overview of the situation of post clearance audit for goods import activities in the context of Vietnam's international integration 2.1.1 Overview of the status of goods import activities The structure of commodity groups needs to import accounted for 81-83% of the national import structure, while the period before 2006, the structure of commodity groups to import only accounts for 75-80% The key structure of imported goods is materials and materials for production due to the development of domestic production but mainly dependent on imported goods The total import-export turnover of FDI enterprises in 2017 increased by 52 billion USD in absolute numbers (an average of 26 billion USD in 2011-2016) Domestic businesses also achieved good growth After years of low growth and even years of decline, this year import and export reached 146 billion USD, up 17%, equivalent to an increase of 21 billion USD (while the average of 2011-2016 only increased 3.8 billion USD) From 2014-2018: trade deficit has decreased sharply, only about billion USD /year Remarkably, in 2015, trade balance of trade deficit again after years of trade surplus, with trade deficit of nearly 3.8 billion USD 2.1.2 Viet Nam's international integration commitments relate to PCA of imports of goods in the context of Vietnam's international integration 2.1.2.1 Multilateral Agreements a ASEAN Trade in Goods Agreement (ATIGA): The ATIGA Agreement was signed in February 2009 and came into effect on May 17, 2010, formerly the Common Effective Preferential Tariff Agreement (CEPT / AFTA) signed in 1992 This is a comprehensive agreement ASEAN's first to regulate all intra-regional trade and built b ASEAN - China Trade in Goods Agreement (ACFTA): ASEAN and China signed the Framework Agreement on Comprehensive Economic Cooperation in November 2002 Based on the Framework Agreement, the two sides continue to negotiate and sign the Agreement on Trade in Goods (effective from July 2005), Agreement on Trade in Services (effective from July / 2007), Investment Agreement (effective from February 2010) to establish the ASEAN-China Free Trade Area c ASEAN - Japan Comprehensive Economic Partnership Agreement (ACEP): ASEAN and Japan signed the Comprehensive Economic Partnership Agreement (ACEP) in April 2008 and the Agreement entered into force on December 1, 2008 ACEP includes a commitment to trade in goods, services, investment and economic cooperation 2.1.2.2 Bilateral trade agreements Vietnam - Japan Economic Partnership Agreement (VEPA) was signed on December 25, 2008 and takes effect from October 1, 2009 This is the first bilateral FTA of Vietnam, in which both Vietnam and Japan offer more privileges to each other than the ASEAN - Japan Comprehensive Economic Partnership Agreement (ACEP) Comprehensive Partnership and Transpacific Progress Agreement (CPTPP): CPTPP countries are committed to completely eliminating 97% to 100% of import tariff lines for goods originating from Vietnam, depending on the commitment of each country Almost all of Vietnam's exports to other CPTPP countries will be completely eliminated from import duties as soon as the Agreement comes into effect or according to the roadmap 2.2 Analysis of the state management situation for PCA of imported goods of Vietnam 2.2.1 Status of objectives, principles of state management for PCA of imported goods of Vietnam First, the regulation on the principle of conducting PCA: The application of the principle of risk management in PCA is stipulated in the following contents: Building and managing the profile of risks in import-export activities; Analyzing and determining key points in the management of import and export goods for the implementation of economic conditions based on characteristics, properties, origin, management policies and tax policies for import and export goods Secondly, regulate PCA cases: According to current regulations, PCA is a regular activity of customs authorities, implemented in three cases: Checking when there are signs of violation of customs laws and regulations other provisions of law relating to export and import management; Checking on the basis of applying risk management in case there is no sign of violation of law; Check the law compliance of customs declarants 10 2.2.2 Actual state management methods for PCA of imported goods of Vietnam In Vietnam, in the customs professional system, the investigation is undertaken by the customs control force, which is defined as the legal basis in Customs Law No 54/2014/QH13 dated June 23, 2014, Decree No 01/2015/ND-CP regulates the responsibility to coordinate in the prevention and combat of smuggling and illegal crossborder transportation of goods In order to carry out the task, the customs agency is to carry out 07 measures and group of professional measures as follows: measures to mobilize the masses; The investigation investigates the situation; Patrol and control measures; Group of preventive measures in accord 2.2.3 Actual state content management for PCA of imported goods of Vietnam 2.2.3.1 Current situation of planning PCA of imported goods of Vietnam According to Article 77 of the Customs Law 2014, Post clearance audit is the inspection activity of the Customs agency for customs dossiers, accounting books, accounting vouchers and other documents and data documents related to goods; Actual inspection of goods in necessary cases and conditions after goods have been cleared In general, the planning of post clearance audit in Vietnam in recent years has become more and more complete and more suitable to the requirements of enterprises and trade agreements signed with organizations This is reflected in the opinions of experts as follows: Box 2.1: Opinion on the state of state planning on PCA for Vietnam's current imported goodsance with administrative law Most experts believe that the State's planning on PCA for imported goods of Vietnam is very good, in line with the trend of international economic integration, facilitating Export and import goods of enterprises are quickly cleared (pre-check), concentrating resources to carry out PCA (post-inspection), and applying risk management methods Through PCA, it is possible to assess the legal compliance of enterprises, thereby serving the pre-check Enhance the self-discipline to comply with customs law, the import and export tax law of enterprises Source: NCS synthesized from interviews with experts The post clearance audit aims to assess the accuracy and truthfulness of the contents of documents and dossiers that customs declarants have declared, submitted and produced to customs offices; assess the compliance with customs law and other provisions of law relating to export and import management of customs declarants Table 2.3: Results of surveying some enterprises' comments on the status of planning and policy making of PCA 11 Order Perception level Testimonials Mean (turns) Standard deviation Provide sufficient information on PCA 180 3.00 procedures for imported goods Guide to solving problems in the process of implementing PCA 180 3.04 procedures for import goods for enterprises Prepare sufficient quantities and means to 180 3.12 conduct the inspection The legal basis of the state on post clearance audit for 180 3.02 imported goods is incomplete The guiding documents of post clearance audit 180 3.33 agencies are unclear Source: Analysis results from SPSS software 20.0 535 0.611 0.557 0.473 0.527 Evaluate the assessment "Provide full information on PCA procedures for imported goods" with a score of 3.00, showing that the PCA policy is quite adequate for importers For the statement "The legal basis of the state on post clearance audit for imported goods is incomplete" with the level of 3.02, indicating that the state needs to improve the legal basis for the implementation of policies PCA 2.2.3.2 Situation of organization of post-clearance inspection apparatus for imported goods of Vietnam Determining the duties and powers of customs officers and customs declarants are important because it affects the operation of import-export businesses, so to ensure transparency and legal Current law on economic and social law has legalized the rights and obligations of customs declarants and customs officers in the process of economic autonomy Table 2.4: Data on payroll of PCA staff for the period of 2008-2017 Unit of calculation: person Year Total staff PCA force Proportion of 12 of the Departmen whole t of PCA industry 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 8.064 9.540 9.775 9.763 10.949 10.610 10.570 10.450 10.277 10.199 65 80 98 108 114 111 117 123 137 150 PCA Departmen t 365 374 420 580 593 605 620 625 633 647 Total 430 454 518 688 707 716 737 748 770 797 staff of economic and technical staff 5,18% 5% 5,56% 6,7% 7% 6,74% 6,97% 7,15% 7,49% 7,81% Source: Department of Organization and Personnel According to the above data, the staff of PCA Department has continuously increased in the years from 2007 to 2017 The number of staff working in the National Economic Administration from the General Department of Customs and localities is now 797 people, accounting for , 81% of the total number of civil servants 2.2.3.3 Actual situation of implementing PCA of imported goods of Vietnam The process of reforming and modernizing the Customs industry has progressed very quickly with the implementation of customs procedures through the electronic clearance system VNACCS / VCIS, the data processing has focused, the risk management system is increasingly improved Import-export economic sector is not outside this modernization process Table 2.6: Summary table of IT system and supporting software PCA activities Order System name, software Automatic clearance system VNACCS / VCIS PCA management software (STQ01) Management software (Riskman) Management unit TCHQ Ability to provide information Support comprehensive information on import and export activities of enterprises at the stage of customs clearance Department of Support to provide information about PCA businesses that have been and are being done and the results of dealing with the PCAs has been completed Risk Support information on risk management Management for import-export enterprises Department - 13 Data import and export software Software calculation (GTT01) Tax Accounting Software (KT559) Intelligence Information Software (CI02) Customs violation management system Price tax General Department Department of Information Technology and Statistics Import-Export Tax Department TCHQ Import-Export Tax Department TCHQ Department of Investigation against Smuggling TCHQ Legal services Support specific information on import and export data of enterprises such as: declaration number, quantity, value, goods code, C / O Support specific information on determining taxable value of imported and exported goods Support specific information about the situation of payment of import and export taxes of enterprises Can support information on the situation, methods and tricks of smuggling and commercial frauds of enterprises Can support information on the situation of administrative violations in the field of customs Source: Author synthesized At present, many software programs of GDVC provide many important and useful information for the operation of the National Security Task Force, and there are also many programs that the Sub-Department of Economic and Quality must be responsible for updating data on the results to serve the risk management of the whole industry 2.2.3.4 Status of inspection and supervision of PCA of imported goods of Vietnam In 2016, Customs carried out a channel to make a decision on customs inspection for 9.48 million import and export declarations, an increase of 11.66% compared to 2015 Of which, the green flow declaration is 5.67 million declaration, accounting for 59.8%, up 19.04%; gold flow declaration is 3.30 million declarations, accounting for 34.84%, up 4.53%; Red stream declarations are 508 thousand declarations, accounting for 5.36%, down 24.43% In recent years, the application of risk management - is considered an effective tool for managing modern customs - for operational activities before, during and after customs clearance has been implemented effectively, thereby ensuring customs management and not causing difficulties for import and export activities Through a survey on the assessment of "Conditions on location, warehousing, 14 time and information infrastructure of enterprises are not convenient for the process of economic and economic development" with the average score of 3.21 shows that the economic and social activities of PCA officials have not yet really convenient for businesses in the process of PCA For the judgment "The guiding documents of the post clearance audit agency are unclear" with the level of 3.21, indicating that enterprises assessing the guiding documents for the state's economic status is quite clear and transparent For the judgment "The policy on the process of handling high-tech imported goods is still limited" with a high score of 3.82, indicating that the process of dealing with high-tech products is still very difficult 2.3 Analyze the current situation of the factors affecting state management of the State Audit of imported goods in the period of international integration 2.3.1 Situation on the legal system and customs policy mechanism In order to boost the activities of the domestic economy of imported goods, over the past 14 years The State has issued many policies to promote post-clearance inspection (Customs Audit) at Customs or import enterprises for shipments with high risk signs and suspicious signs of codes, customs value, C/O, to ensure compliance with the Tax Law, the VAT Law, the Investment Law, and the Commercial Law 2.3.2 Situation on socio-economic factors For 33 years, the country has carried out the renovation and opened the door to integrate into the world, the Customs branch has performed the task of state management of customs; There are many efforts to achieve the goal of facilitating import and export activities, contributing to improving the business environment, attracting investment capital and improving the competitiveness of the economy In addition, the Customs sector still ensures strict management, proper legal policies, contributing to raising the awareness of law compliance of the people and the business community 2.3.3 Situation of international economic integration and implementation of international customs commitments Under the provisions of the TFA, specific technical measures (commitments) of member countries' obligations are classified into three groups of commitments: Group A Commitments - implemented immediately after the agreement comes into effect force; Group B commitments - implemented after a transitional period from the date of entry into force of the agreement; Group C commitments - require a transition period from the date of entry into force of the agreement and capacity building assistance to implement Vietnam has actively implemented many activities to implement the agreement's commitments Specifically, Vietnam keeps track of commitments related to information access and transparency, complaint mechanisms, custody goods for inspection and quick release of goods, mechanisms for complaints, grievances and goods temporarily seized goods for checking and processing dossiers before goods arrive, free transit 15 2.4 Assess the status of state management on post-clearance inspection of goods import activities 2.4.1 Specific reviews 2.4.1.1 Judging by validity Firstly, in terms of the competence to decide on post-clearance inspection, Decree 59/2018 / ND-CP has amended the authority to decide on post-clearance inspection including: Director of the provincial Customs Department for customs declarants Headquartered offices or enterprises with tax identification numbers under their jurisdiction and the director of the Post-Clearance Inspection Department decide to conduct inspection nationwide Secondly, regarding the KTQ amended in Decree 59/2018 / ND-CP is the time limit for issuing inspection conclusions Currently, in Clause 6, Article 98 of Decree No 08/2015 / ND-CP stipulating that within 30 days after the expiry of competent specialized agencies, the customs offices shall issue inspection conclusions investigate 2.4.1.2 Evaluated according to uniform and uniform criteria According to the assessment of the General Department of Customs, after 10 years of operation in the period of 2008 - 2018, the Customs Department of Customs has achieved encouraging results and had a unified organization structure operating from the General Department to the Department Customs of provinces and cities; built up a basic legal basis system to meet the requirements of the State Audit; However, besides the achieved results, the state inspection of the economy has encountered some difficulties and obstacles such as: The system of legal documents on the state economy has not been synchronized with the provisions of the Customs Law 2014, not yet stipulating the competence of the Director of the Post-Clearance Inspection Department, the Director of the Sub-Post-clearance Inspection Department in issuing administrative decisions on Customs Clearance 2.4.1.3 Conformity assessment and feasibility Up to now, the customs database system such as the Customs professional information system (VCIS system); Centralized electronic clearance system (V5 system); Risk management information system (RM System) However, at present, the number of cadastral cadastral officials has met basic requirements though However, the amount of work related to imports of imported goods is increasing, so the process of state management of imported goods is not really feasible So for the shipment of high technology content has caused many officials in the public security of imported goods in accordance with the provisions of the Customs 16 2.4.1.4 Evaluated according to criteria of publicity and transparency Vietnam has also organized propaganda, information on e-customs, inspection procedures and procedures, inspection contents, sanctions in the media to support importing enterprises However, at present, the information still mainly comes to logictics enterprises, which has not been paid much attention by many small and medium enterprises Therefore, importing enterprises have been subjected to a much higher price increase by some logistical enterprises, especially those that support import documents 2.4.2 General assessments 2.4.2.1 The successful face Gathering quality information sources from the Customs database and from border-gate Customs units; Contributing to increase revenue and combat loss of revenue for the State Budget; Completing institutions and policies for state management of customs 2.4.2.2 Limitations Limitations on the planning and implementation of the EE policy; Restrictions in the organization of implementation, inspection and supervision of the Internal Audit 2.4.2.3 Causes - Cause from the government: Firstly, in the period of 2010 - 2017, the Customs industry is in the process of revising legal documents according to the Government's direction of administration, so the documents issued have many errors and obstacles affecting the operation of enterprises but also the economic audit activities, these are the limitations caused by the legal environment Secondly, the process of organizing the implementation of the law on the State Audit Department still has some limitations due to the concept and perception of the State Audit Department is not complete and complete - The cause from the import business: Firstly, on the perceived side of importing enterprises: In the period before 2010, importers still had a vague understanding of the SA, saying that the SA was annoying for business activities of enterprises Secondly, enterprises importing Vietnamese goods in recent years have not been proactive in researching and updating new laws on customs Chapter SOLUTIONS TO COMPLETE THE STATE MANAGEMENT FOR THE AFTEREXAMINATION INSPECTION OF VIETNAMESE IMPORT GOODS IN 17 INTERNATIONAL CONDITIONS 3.1 Context and advantages and disadvantages in completing state management on post clearance audit of Vietnam's goods import activities in the coming period 3.1.1 Domestic and international context affects state management on PCA for goods import activities in Vietnam The world is facing complicated fluctuations in all areas of security, politics, financial economy, social order and safety in the global scope Science and technology, especially information and communication technology will have rapid development; On the one hand, it creates momentum to promote economic development, world trade, contributes to creating tools to change the way of conducting commercial activities as well as methods of managing this activity, but on the other hand It is also easy to take advantage of criminal activities, especially high-tech crimes, terrorist crimes, tax evasion, transnational tax splits, 3.1.2 Forecast of goods import and export development and state management on PCA for imported goods in Vietnam in the period to 2025, vision 2030 Due to participating in global economic integration, Vietnam has expanded the multilateral economic relations, thereby leading to the rapid increase in trade, export and import of goods The more the economy grows, the more the number of objects that need to be monitored, inspected, and inspected, according to the General Department of Customs data, by 2016, the number of enterprises granted import and export codes 58,000 enterprises forecast that there will be about 75,000 enterprises engaged in import and export activities in 2020 to be granted import and export codes In which there are thousands of enterprises with 100% foreign capital and joint ventures with foreign countries, so the number of objects of inspection and examination related to import is very large 3.1.3 Advantages and disadvantages in completing state management on post clearance audit for Vietnam's goods import activities in the coming period Thus, the Customs sector has actively and proactively implemented comprehensive and comprehensive reform and modernization on all aspects, from institutional and customs procedures to investment in existing technology and equipment improve capacity of civil servants, strengthen integrity, actively coordinate with relevant ministries, branches, Although the economy has prospered, there are still many difficulties and challenges in general The implementation of FTAs commitments has reduced the import tax rates of many items, greatly affecting the budget revenue from import and export activities of the Customs 18 3.2 Viewpoints and directions to complete state management on PCA for imported goods in Vietnam 3.2.1 Viewpoints complete state management on PCA for imported goods in Vietnam - Need to determine the political and effective determination of Vietnam Customs, not to underestimate PCA activities for imported goods This determination must be reflected in the development and completion of long-term and short-term plans to ensure the effectiveness of national economic activities at the offices of customs offices and at the headquarters of businesses - It is necessary to review the business processes before, during and after customs clearance to determine the time to implement PCA to ensure that there will be no overlaps of the stages, with the lowest cost and the most favorable for businesses The current practice in state management for PCA of imported goods in Vietnam still has some shortcomings Completing the business process is at the heart of the administrative reform that applies to PCA, which is also the focus to improve the effectiveness of this work in practice 3.2.2 Orientation to complete state management on PCA for imported goods in Vietnam by 2030 - Strengthen intensive professional training in combination with building a rotation regime, employing PCA civil servants in a specialized and professional manner to meet the new situation Develop regular and regular training and retraining programs to update and supplement knowledge for PCA forces - Upgrading modern equipment and supplementing adequate funds to make PCA activities most effective Develop and upgrade existing IT applications in parallel with new construction to serve professional activities of PCA 3.3 Solutions to improve state management of post-clearance inspection of goods import activities in Vietnam by 2025 3.3.1 Solution of completing post-clearance inspection planning for imported goods 3.3.1.1 Complete regulations on customs procedures Firstly, it should soon add authority to the departments, branches, and the State Department of Customs The State should give the Customs industry more autonomy in its work Because more than any policy maker, Customs is the one who understands more than anyone its goals, capabilities and potentials Second: Completing mechanisms and policies on origin of goods 19 - Reviewing and amending inappropriate regulations related to the origin of goods such as amending the regulations of the bill of lading issued in the exporting country to be suitable with the commercial practice; - Revise the validity period of C / O, regulations on sanctions when enterprises late submit C / O to comply with the provisions of law and international treaties in which Vietnam is member; not put businesses in the list of enterprises that not comply well with customs laws; revise the regulations to allow electronic C / O acceptance and supplement the provisions on pre-certification of goods origin Third: Strict regulations on conditions and limits of import border gates - It is necessary to strictly regulate conditions and limit that only a number of import border gates are allowed to temporarily import for re-export - Adding the stipulation that the period of time allowed to be kept at the export border gate area (temporarily imported goods for re-export) is up to working hours after the border gate customs office receives the minutes sent by the border gate customs subdepartment enter handover Past the time limit of hours, if the goods have not yet been exported or there are still partially not yet exported, they must be temporarily brought into the areas under customs supervision; 3.3.1.2 Complete the import policy for goods - Unifying the tax policy for imported goods to produce exports with imported goods for processing to foreign countries in the direction of applying tax exemption mechanism like imported goods for processing in order to overcome the current limitations onions - Additional provisions on the use of classification results to apply commodity management policies and tax rates Specifies the sampling of goods and responsibilities 3.3.1.3 Completing the regulations in accordance with value added tax policy, special consumption tax and environmental tax Firstly: Complete the regulations on the KTSTQ of imported goods in accordance with the VAT policy of imported goods Transfer of imported goods for production of exports, temporarily imported goods for re-export from subjects not subject to VAT to subjects subject to VAT and subject to the management of tax payment time limit, liquidity term, tax collection agencies, such as import tax to be consistent with the import tax policy, to facilitate implementation, combat revenue losses and improve the quality of revenue management Secondly, the planning of customs inspection of imported goods of Customs should be more in line with the special consumption policy for imported goods The process of economic clearing must ensure the compliance with the regulations on 20 commodity types and tax rates in accordance with the law on special consumption tax Currently, Vietnam has joined and integrated deeper into the world economy, requiring the strict implementation of the roadmap of international commitments that Vietnam has signed So for imported goods at special consumption tax rates, the economic audit process should ensure strict and in accordance with state regulations and international commitments Thirdly: Complete the regulations on EE of imported goods in compliance with environmental policies Continuing to improve the regulations on audit results for imported goods in compliance with environmental policies to reduce management costs and limit tax losses To avoid tax losses, it is advisable to pay the environmental protection tax of imported goods to the customs office to manage the post-clearance inspection management of Vietnam's imported goods in the coming time 3.3.1.4 About perfecting the EE policy consistent with tax administration It is necessary to complete the regulations on duty-free procedures for imported goods of investment incentive projects in the direction that the importing enterprises clearly declare the import purposes with the customs offices where the procedures are carried out (which are the customs offices) the project is located) to minimize the procedures for businesses while ensuring the management requirements of the State Audit Agency those rights of the investor - Need to continue improving the regulations on the list of domestic goods 3.3.1.5 On improving the Internal Audit regulations in line with the investment policy - The State of Vietnam has formulated an investment policy in the direction of regulating the rights of investors to ensure investment incentives Therefore, the SA in the process of implementation operations must also be guaranteed 3.3.2 Completing the apparatus of post-clearance inspection for imported goods Firstly: Develop a clear, public and predictable policy system The most difference of opinion in the relationship of customs and enterprises is tax policy (tax rates, customs value, ) Therefore, simplifying the tax system, such as simplifying tax lines and tax exemption conditions, will help reduce corruption Second: Develop an overall plan for the inspection of imported goods To work out a master plan on the state inspection of the economy at the General Department level, the Department of Customs of the province or city under the direction 21 of the head of the agency or the person authorized by the head of the agency to conduct and conduct research and propose objectives, measures, organizational models, methods and professional measures necessary to apply for the Internal Audit, develop inspection plans for the entire force At the same time, coordinating units to coordinate and provide, share necessary information, strengthen resources, means and funding for the operation of the State Audit Agency; advising on the formulation of policies, laws and organizations 3.3.3 Solutions to complete the inspection apparatus after import clearance Firstly: Improve the capacity of cadres in the field of Internal Audit; Second: Restructuring the organization; Third: Arranging payroll for the KTQ forces: The arrangement of the payroll for the border forces should be conducted in the following direction: - In general, the whole branch will spend at least 10% of its payroll for the military forces; - A group of provincial / municipal Customs Departments with a large management scale of 400 enterprises in the locality or more (Ho Chi Minh City, Hanoi, Hai Phong, Binh Duong, Dong Nai, Da Nang) till 2020 must declare allocate a minimum of 15% of the total staffing of the Customs Department to the Customs Service Department 3.3.4 Complete solutions to organize the post-customs clearance inspection of imported goods Firstly: Businesses on the inspection of taxable values; Second: Check the identification of commodity codes; Third: Post-clearance inspection in the field of processing, importing raw materials for production of export goods, temporarily importing for re-exporting and temporarily exporting for re-importing.; Fourth: Audit the observance of policies and laws in trading of imported goods 3.3.5 Solutions to perfect inspection and supervision activities after post-clearance inspection of imported goods of Vietnam Firstly, in order to ensure the quantitative requirements, when developing an annual SED plan, it is necessary to supplement the S&T inspection and supervision plan of the Department of Customs, according to which each provincial / municipal Customs Department must be checked monitor at least once a year Secondly, in order to ensure the requirements on efficiency and quality, the members of the inspection and supervision delegation are the participating officials who have deep professional qualifications related to the fields of professional economy, having experience to can detect the shortcomings and errors in the SA's activities of the 22 inspected and supervised units, thereby making accurate and practical recommendations for the units to overcome in accordance with regulations 3.3.6 Strengthening the coordination within and outside the industry, promoting exchanges and international cooperation Second, coordination in the financial industry In the current context, the coordination among functional units in the Finance sector in corporate management is extremely important This means not only strict management of enterprises but also reducing troublesome procedures, creating favorable conditions for businesses in business, fulfilling tax obligations to the state budget as well as creating conditions for operations imported meet the requirements of international integration Firstly, it is necessary to coordinate in the customs sector In fact, the information exchange between Departments, functional departments and between Customs SubDepartments is not well implemented, it is also case-specific, on request and not active in providing information when there is notice Related news The completion of the mechanism of coordination, exchange and provision of information to serve the public sector has an important meaning and decides the effectiveness of the national audit Therefore, the coordination in the Customs sector focused on a number of key contents such as: the supply and exchange of information; directing professional, direct audit and handling inspection results 3.3.7 Some other solutions 3.3.7.1 Promote the propagation and dissemination of legislation on post-clearance inspection of imported goods Coordinate with the Customs-related training facilities to expand training programs and update knowledge related to the Ppca; Expanding and perfecting the system of Customs agents - those who have the capacity and knowledge to properly declare regulations related to Customs law, and encourage enterprises to use the service of agents' renting services Customs 3.3.7.2 Continue to improve the legal framework and expand the application of priority business programs Regarding priority subjects: In order to improve the effectiveness of the priority business programs, it is necessary to expand the participants of the program, and develop evaluation criteria for each type of import and export, On the basis of that enterprise's role in supply chain security and security, besides its role of contributing to the state budget The objects may be smaller-scale businesses but in the global supply chain, logistics enterprises or customs agents These objects need to be defined specific conditions of turnover, level compliance with laws and other factors 3.3.7.3 Develop a plan for EE to help reduce specialized testing 23 The customs industry is striving to achieve the targets in 2018 and the following years, to continue reducing and simplifying the list of imported goods subject to specialized management and inspection before customs clearance; Comprehensive reform of inspection activities for import and export goods to reduce the number of import consignments that are required to be inspected at border gates to below 10% In 2019, to submit to the National Assembly Standing Committee for approval to pilot the application of the mechanism of customs clearance guarantee for a number of export and import goods subject to the state audit of a number of ministries and branches and consider expanding done for the next year 3.4 Some recommendations 3.4.1 Proposals to the National Assembly and the Government For the system of legal documents, especially the Customs Law, the Import and Export Tax Law, the Tax Administration Law, it is necessary to complete according to the following recommendations: The content of terms must be detailed, clear, easy to read and understand; to minimize the guidelines of implementation in the by-laws, proceed to legalize the regulations on customs; Bringing the contents related to the Internal Audit specified in the bylaws such as the Decree, the Circular into the provisions of the Law In order for both customs declarants and customs officers to easily and conveniently enforce the customs law in general and the customs declaration in particular 3.4.2 Proposals to the Ministry of Finance Firstly, it is necessary to amend the provisions of the Circular related to the State inspection of the time of inspection: It is necessary to amend the time limit for inspection at the office of the customs office to check only cleared documents day to year; Second, coordinate with agencies such as the Ministry of Public Security, the Supreme People's Procuracy, the Supreme People's Court and relevant ministries and branches to develop, amend and supplement coordination regulations in the enforcement of customs authorities' administrative decisions to avoid cases that arise when assessing corporate taxes intentionally fail to pay or deliberately evade upon receipt of the KTQ decision 3.4.3 Proposals to goods importing enterprises Firstly, the enterprises importing goods need to be proactive and public and transparent with basic information about the enterprise's name, tax code, minimum import turnover in the last years, the type of import enterprise, tax code to facilitate both sides in the process of economic audit at customs offices or enterprises Second, the information that the importing enterprises have declared about the shipment, codes, customs procedures, value, commercial contracts, C/O, P/L must ensure compliance with regulations import regulations of Vietnam 24 CONCLUSION The thesis has systematized and clarified the theoretical issues of post-clearance inspection in the context of international economic integration The thesis also focused on analyzing clearly and the need to complete the post-clearance inspection in the context of promoting the modernization of the customs industry and the deeper and deeper economic integration today In addition, the study of experience in post-clearance inspection in some countries to draw comments and lessons for Vietnam is also an important and prominent result In recent years, the State Administration of Customs Audit Service of Imported Goods during the performance of duties has also made a number of contributions in discovering loopholes of the legal policies that businesses are taking advantage of in a timely manner propose amendments and completion In addition, the State management of the State Audit of imported goods has also contributed practically to the increase of revenue for the State budget with a large amount of arrears In addition to the achievements, the State Administration of Customs on goods imported recently has encountered many difficulties, obstacles and limitations of existence As a newly established force, the experience is not much, the operation of a number of postclearance inspection units is still passive, inspecting cases, the whole force has not had close coordination and no Specific strategic directions for building and long-term development The dissertation has solved a number of specific research issues: An overview of the status of export and import and the results of Vietnam's export and import tax collection and the state management situation on the state audit of Vietnam's imports In the 2007-2018 period, based on that, there were assessments of successes and limitations as well as groups of causes from the state and groups of causes from importing enterprises in the process of state management Audit quality for imported goods in the period of international integration of Vietnam in recent years The thesis has analyzed the current situation of contents of state management of economic audit of imported goods of Vietnam in the period of 2007 - 2018 such as: Planning, organizing the organization, implementing, inspecting by state agencies Regarding the post clearance clearance of imported goods from which to analyze the domestic and international context, the thesis proposes points of view, directions and solutions, groups of proposals to complete improve the state management of postclearance clearance of imported goods during Vietnam's international integration period up to 2025 and orientation to 2030 25 ... From 2014-2018: trade deficit has decreased sharply, only about billion USD /year Remarkably, in 2015, trade balance of trade deficit again after years of trade surplus, with trade deficit of... implement Vietnam has actively implemented many activities to implement the agreement's commitments Specifically, Vietnam keeps track of commitments related to information access and transparency,... 2.1.2 Viet Nam' s international integration commitments relate to PCA of imports of goods in the context of Vietnam's international integration 2.1.2.1 Multilateral Agreements a ASEAN Trade in Goods