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

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

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

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

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

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

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

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

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

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

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

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

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

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

Trích đoạn Mức độ, khả năng kiểm soát hải quan Năng lực thực thi của cán bộ, công chức hải quan trong thực hiện QUAN ĐIỂM NÂNG CAO HIỆU QUẢ QUẢN LÝ HẢI QUAN ĐIỆN TỬ GIẢI PHÁP NÂNG CAO HIỆU QUẢ QUẢN LÝ TTHQĐT TRONG HOẠT Về nâng cao năng lực cán bộ, công chức:

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