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MINISTRY OF PLANNING AND INVESTMENT MINISTRY OF EDUCATION AND TRAINING CENTRAL INSTITUTE FOR ECONOMIC MANAGEMENT BÙI THÁI QUANG COMPLETE COMPLIANCE MANAGEMENT FOR EXPORTED AND IMPORTED ENTERPRISES OF VIETNAM CUSTOMS IN THE CONTEXT OF INTERNATIONAL ECONOMIC INTEGRATION Major: Economic Management Code: 9.31.01.10 SUMMARY OF DOCTORAL THESIS HÀ NỘI - 2020 The thesis is accomplished in: Central Institute for Economic Management Supervisors: Dr. Nguyen Dinh Cung Assoc.Prof. Dr Hoang Tran Hau Reviewer 1: Assoc.Prof.Dr Bui Thi Ly Reviewer 2: Assoc.Prof.Dr Doan Ke Bon Reviewer 3: Dr. Nguyen Hong Phong The thesis will be defended at the Ministerial Evaluation Council under Decision No.: ……, date… .month…..2020 of the Director of the Central Institute for Economic Management, meeting at the Central Institute for Economic Management. At ... hour ... date ... month ... year 2020 The thesis can be found at: - The National Library - Library of Central Institute for Economic Management - Library of General Department of Customs LIST OF WORKS PUBLISHED BY THE AUTHOR RELATED TO THE DISSERTATION TOPIC 1. Bui Thai Quang (2015), “Customs applying risk management and compliance management to facilitate transparent activities of enterprises”, Customs Research Magazine, 01 February 2015, p. 46-48. 2. Bui Thai Quang (2015), “Discussion on annual short-term risk management strategy from experience of Japan”, Customs Research Magazine, March 2015, p. 14-16. 3. Bui Thai Quang (2018), “Improving the effectiveness of compliance management”, Communist Magazine (No. 382), September 2018, p. 43-45. 4. Bui Thai Quang (2019), Some solutions to complete the compliance management of Vietnam Customs for import-export enterprises in the international economic integration, Journal of the Asia Pacific Economy, No. 541, May 2019, p. 64-66. 5. Bui Thai Quang (2019), “Compliance management for importexport enterprises by e-commerce mode”, Finance Magazine, June 2019, p. 15-16. 6. Bui Thai Quang (2017) (Ed), “Volumn of 10 lectures in risk management and compliance management in customs operations, Vietnam Customs School, July 2017, 572 pages. 7. Bui Thai Quang (Co-Ed) (2017), Postgraduate Curriculum on “Risk management in customs operations”, Ho chi minh University of Finance and Marketing, May 2015, 316 pages. 1 INTRODUCTION 1. Rationales In the theme that globalization has strong impacts on almost countries and territories’s economy in the world, there is no country involved in international trade without employing its advantages to bolster importations and exportations in order to promote the development of domestic economy. Vietnam’s economy is not an exception of that general movement pattern. In our socialistoriented market economy, imported and exported enterprises are the key force engaged in the field of import and export goods and services. However, a significant number of firms are involved in big cases of laws violations, typically smuggling, trade frauds as well as illegal cross-border transportation of goods of great value or severity. Moreover, along with international economic integration, trade liberalization, an increase in value and volume of import and export goods, and the development of technology lead to the appearance of sophisticated and serious laws violations. Besides, the World Customs Organizations recommends that members should apply risk management to improve companies’ compliance levels. Accordingly, "Complete compliance management for import and export enterprises of Vietnam Customs in the international economic integration" is the choice of researcher as the thesis’s topic in economic management major. 2. Objectives and significances a) Objectives: Based on general view, this thesis aims to analyse and evaluate current situations and practical experiences of compliance management of goods import and export enterprises of Vietnam Customs and World Customs, then point out the issues needed to build theoretical framework, assess real situation of compliance management on import and export laws and give recommendations on directions and possible solutions on complete compliance management for import and export enterprises of Vietnam Customs in the context of international economic integration. b) Argumentative and practical significances - Argumentative significances of the Study: By means of public study results on compliance management of goods import and export enterprise, indicating theoretical gaps, unconsenting issues that require further research to complete compliance management in Vietnam in the context of international economic integration; Based on systematization of different views of compliance management among researchers, representing the notion of compliance management in customs context in Vietnam; Based on compliance management standard according to international practice, adding up compliance management standard for developing countries and countries are in context of international economic integration. This is necessary for compliance 2 management in countries whose limited development levels in context of international economic integration. - New practical contributions of the Study: Practically, based on defined standards, in a basic of correctly analyzing and evaluating and pointing out limitations and its reasons of compliance management in Vietnam from 2014 to present, forecasts the trends and levels of compliance management of import and export enterprises, impacts of compliance management on global and domestic economic development in the context of upcoming international economic development; the study makes recommendations on possible comprehensive compliance management of Vietnam in context of international economic integration, which helps to complete compliance management in the asymptotic direction to international practices. Through research outcomes of practical laws compliance of Vietnam import and export enterprises, the study ensures the significances of customs compliance management of import and export enterprises, from that increasing the awareness of business community about the rationales and significances of law observance. - New scientific contributions of the Study: The Study makes following scientific contributions: clarifying theoretical foundation on Customs compliance management of import and export enterprises with content of notions, rationale, affected factors as well as methodology in the close connection with state management on international trade and globalization. The results of the Study are references for lecturing at universities, educational organizations in foreign trade economy and goods exportation and importation, improving customs professional competence, education of corperate governance, and developing human resources of General department of Vietnam Customs in international economic integration. 3. Structures of the Study: Along with introduction, conclusion, list of references, tables of content, the Study contains 4 chapters and 15 sections. 3 Chapter 1 OVERVIEW OF RESEARCHS ON COMPLIANCE MANAGEMENT OF IMPORTED AND EXPORTED COMPANIES OF VIETNAM CUSTOMS AND WORLD CUSTOMS 1.1. Overview of domestic and foreign published research projects a) Overview of foreign published research projects: WCO SAFE Framework of Standards to Secure and Facilitate Global Trade (2005) shows objectives and principles of Framework of Standard, four core components and two pillars of Framework of Standard. This is considered as declaration that WCO on behalf of members to advance orientation of implementations in 21st century. World Bank’s Customs Modernization Handbook (2004) includes general important experiences and specialist’s articles of leading customs organization in the world that share customs modernization achievements of each countries and regions. Asia Development Bank’s Risk Management Guidelines brings up general knowledges, primary basic about risk management that is recommended by specialists for customs organizations and business community to strongly apply new modernized management method in the Asia-Pacific region. Fischer and coworkers’s “Tax Compliance Model” (1992, 2009); Nicoleta Barbuta-Misu “Factors for Tax Compliance” (2011); Australian Customs and Border Protection Service “Customs Compliance Program” (2007 - 2008)… b) Overview of domestic published research projects: Project “Strenthening risk management capacity in customs profession during 2013 and 2015, vision 2020”; Nguyen Thi Le Thuy (2009) – PhD Thesis “Improving state management of tax collection to advance tax compliance, case study: Hanoi City”; Vu Ngoc Anh - scienfic subjects in customs field (2010) “Improve affectiveness of applying risk management in professional cusoms field”; Pham Van Phong-Master Thesis “Research on solutions to enhance laws observances of tax payer according to Tax Management Law in Hoa Binh province”; Vo Duc Chin (2011) “Factors that impacts on business’s tax compliance behaviors–Case study: Binh Dương province”. c) Issues of the Study that is not solved by published research projects Issues that are examined and solved but need to be updated and supplemented: Compliance management is a pristine scientific category in Vietnam and even in the world, it covers almost different fields of science and life, society, politic and academic concern. Plenty of research projects are backward, need to be updated, amended, supplemented and renewed to be compatible with current legal frame and research and analysed practical experiences of the world. Up to now, there is a limited number of subjects and scientific characteristic in this field. 4 Issues that are examined but not completely solved: there is limited research evidence regarding the direct impacts of general compliance management and compliance management of import and export enterprises on competitive advantages of those companies and the whole country. Questions yet to be answered in the literature include: Compliance management is advanced management methods, is it effective for import and export enterprises in particular and Vietnam companies in general? What is the role of compliance management on enhancement nation’s competitive advantages and Vietnam business environment? Although there are few compliance management models for import and export enterprises, but the interactive relations with macro management activities of state organization in customs field is obstrusive. d) Issues that the Study focuses on: Predicted achievements: building theoretical framework and modeling compliance management mechanism of customs organizations for imported and exported companies; analyzing the factors that influence compliance levels of import and export enterprises in the relations with customs organizations and specialized management organizations; analyzing and evaluating current situation of compliance management for imported and exported companies of Vietnam Customs recently; proposing directions, innovated solutions; completing legal frame and machenisim of implementing compliance management of Vietnam Customs for import and export enterprises to 2025, vision 2030. 1.2. Methodology a) Objectives: In the foundations of domestic and foreign published research projects on compliance management of import and export enterprises, set up theoretical framework for compliance management in interntional integration. Systmetically research, selectively succeed, supplement, develop in order to clarify basic theoreotical about state management of compliance levels of import and export enterprises in international economic integration, based on compliance management of some countries in the world, conducts lessons for Vietnam; in according to international integration trends and customs international integration trends, points out directions, objectives and scientificbased recommendations and feasible solutions to comple compliance management of Vietnam Customs for import and export enterprises. b) Objects and scopes: Objects: Theoretical and practical matters of compliance management of Vietnam Customs for imported and exported companies in international economic integration. Scopes: Laws observance of import and export enterprises is limited within goods importations and exportations, not involved in support activities such as transportation, delivery, insurance and banking… The subject of compliance management is Vietnam Customs enforcement, from central to local authorities that consists General 5 Department of Vietnam Customs, local customs deparments and all boder-gates during 2014 and 2019. c) Approchment and methodology: The research is studied in the approachment of state management of goods importations and exportations in which Customs Authority has responsibility of guaranteeing laws observance. The research approaches the laws observance behavior of import and export enterprises that is one subject in customs procedures, it is understood that customs declarants and customs officials must obey the laws and regulations. The research is based on the methodology of dialectical materialism and historical materialism in research, using specific methods such as systems – the way of look at the world through systematic structure, descriptive research with statistical tools, comparison and aggregation of data; logic – logic and history; sociological surveys, direct surveys… CHAPTER 2 THEORETICAL PRELIMINARIES ESSENTIAL FOR COMPLIANCE MANAGEMENT AMONG IMPORT AND EXPORT ENTERPRISES OF CUSTOMS IN THE CONTEXT OF INTERNATIONAL ECONOMIC INTEGRATION 2.1. General theory of law compliance among import - export enterprises a) Overview of import - export enterprises: Subjects governed by law compliance management are enterprises regulated by the Law on Enterprises (2014) and have two basic characteristics: First, as a natural person / legal person with independent legal entity, with independent rights and obligations, legal capacity and civil act capacity to participate in related economic and legal activities. Secondly, enterprises must be officially registered, have legal entities and conduct activities for profit-generating purposes in accordance with national laws. The activities of exporting and importing goods are regulated by Commercial Law (2005; In terms of customs management, Vietnam Customs Law (2014) adjusts and divides the activities of import - export enterprises into 12 types of import - export goods, if based on import - export transactions of goods and related services, there are 6 six groups of import - export enterprises. b) Compliance, law compliance and the level of compliance of importexport enterprises: The contents of compliance, law compliance and the level of compliance of import - export enterprises have been analyzed in depth, regarding both academic reasoning and practical research, to obtain the theoretical basis for legal regulations. Especially, there is in-depth analysis of law compliance according to the level of law compliance (1) fully compliant (2) almost compliant; (3) fundamentally non-compliant; and (4) non-compliant. Contrary to the compliance behavior is non-compliance behavior in importexport activities, also analyzed clearly in the following 4 aspects: (1) 6 Committing acts in violation of the provisions of the customs law, tax law in import-export activities (2) Failing to perform or improperly perform tax obligations and other obligations in import-export activities; 3) Not complying with the procedures and regulations of the customs office in the General Department of Vietnam Customs, customs inspection and supervision for import - export goods; and 4) Not cooperating or not meeting the requirements of the customs office and other government agencies involved in import export activities. c) Characteristics, scope and classification of law compliance for import - export enterprises - There are three characteristics of law compliance in import - export activities: compulsory for enterprises, organizations and individuals engaged in import and export; adminstrative as these subjects must comply with the provisions of law, the policy of customs management, tax management and other state administrative management for exported and imported goods and have a dual compliance role because customs office is not only the agency that implements the customs law, tax law, but also the agency that must comply with and adhere to the provisions of law in this field, like import - export enterprises. - Scope of law compliance in import - export activities: In terms of space, law compliance is carried out in the customs territory and within the time before the implementation of import – export activities until the customs clearance; and finally, after 5 years from the date of customs clearance, the customs office has the authority to conduct post-customs clearance inspection for the lots of goods of the enterprises that have carried out import - export procedures. In terms of time, law compliance is carried out in all three stages: pre-customs clearance, during customs clearance and post-customs clearance of imported and exported goods. - Classification of law compliance in import - export activities includes members directly or indirectly involved in the import - export industry in the international supply chain and the management agencies including customs officers and customs units at all levels who must comply with the implementation of the provisions of law, the processes, regulations and guidelines of the customs industry. Penalties for non-compliance is also regulated in various forms by determining the level of violation (4 levels) such as: (1) the most severe level is criminal prosecution; (2) the serious level is penalties for administrative violations; (3) the less serious level, but compulsive, reminders or other administrative forms; (4) the slightest level is reminder, warning, WCO proposes 4 groups of import - export enterprises according to these levels of compliance and analyzes the characteristics of 7 psychological, behavioral factors and according to the implementation of the regimes and policies. 2.2. Fundamental issues of compliance management for import export enterprises by customs authorities a) Concept: As international trade increases, customs office both offers trade facilitation and maintains goods inspection, ensuring that people and means of transport cross the border smoothly. In order to achieve the balance between these two objectives, customs office must switch from the traditional method of inspecting and monitoring each import-export shipment to using the method of managing each import-export enterprise in goods supply chain. That is, in the course of business history, has the enterprise been comlying with law or not, to what extent? Compliance management "orients" the enterprise community doing voluntary compliance (the highest level of compliance), even "authorizes" the "best" compliant enterprises to “perform instead of" Customs. Recently, customs office has implemented "multi-tier management" through the evaluation results of the compliance assessment of the “first-tier management", and divided into 03 groups: priority enterprises, compliant enterprises, and non-compliant enterprises, and continues to apply more criteria to classify the risk level of "second-tier management" enterprises. Results show that there are different types of risks. The results of the compliance assessment plus the classification of risk level according to types of enterprises have resulted in the "third-tier management" giving the results goods flows. Specifically, yellow flow: goods has to be inspected for customs documents; red flow: check the actual goods in proportion or check the whole 100% of goods. In this study, the author comes to the following conclusion: "Compliance management is the customs office’s task to implement the assessment on law compliance, classification of risk level for import - export enterprises, thereby applying management measures in accordance with each compliance level, ensuring the full and accurate implementation of regulations of customs law, tax law". b) From risk management to compliance management and the interdependent relationship: When applying risk management, the customs office applies the probability check on a percentage of certain shipments depending on the risk level, then assesses the comliance level of the import export enterprises and decides the goods flow based on customs documents to check to documents instead of inspecting the entire cargo. WCO draws a conclusion from the experience of some countries to set out the principles of risk level evaluation to decide the goods flow based on 3 or 4 different enterprise groups. Modern compliance management based on risk analysis is usually set up according to four basic elements which are the national legal framework; risk management; administrative management, and technical and 8 technological infrastructure. Thus, it can be affirmed compliance management and risk management always are associated, parallel, and support each other to enhance the effectiveness and validity in customs management. c) Roles and characteristics of compliance management: compliance management reflects the effectiveness and validity when implementing international trade law, import - export operation mechanisms as well as regulations on customs law and tax law in each period; raises awareness and voluntary compliance level of import - export enterprises, creating a transparent and fair business environment, innovation and customs procedures reform. Compliance management ensures the validity of the legal system; transparency and fairness of import - export activities, and the encourages the compliance among enterprises. d) Philosophy, objectives and principles of compliance management: The philosophy of compliance management regarding import - export enterprises is to classify the compliance level, hence proposing management policies suitable for each compliance level of those enterprises and take measures to raise the level of compliance of such import - export enterprises; Compliance management objectives: To raise the level of law compliance among import export enterprises and facilitate necessary conditions to promote voluntary compliance with high efficiency, but most resource-and-cost saving, while increasing the ability to well-implement the customs management, in particular: (1) Reviewing and introducing compliance management policies in accordance with the regulations on customs law, tax law, specialized management law and relevant state regulations; Incentive programs to facilitate enterprises in law compliance and measures to inspect, supervise, and postcustoms clearance inspection towards non-compliant enterprises; (2) Support enterprises to improve compliance capacity based on the provision of information, risk warning, develop customs-enterprise relationship through seminars, conferences, dialogues, consultations, signing memorandum of understanding... The principle of compliance management is to be applied together with risk management and according to the compliance framework and customer classification based on WCO standard: Enterprises doing voluntary compliance (low risk) will be prioritized with simple customs procedures; Enterprises always trying to comply will be supported in detail; Enterprises always trying to avoid complying will be compulsorily instructed to comply; and completely non-compliant enterprises (high risk) will be put under strict and appropriate inspection, supervision, and penalties. đ) Compliance management contents: including 07 groups of work: (1) Building, managing business profiles; establishing and managing risk profiles of import - export enterprises with a tendancy to be non-compliant; (2) Developing criteria and indicators of criteria to assess the compliance level of 9 import - export enterprises; (3) Evaluating the law compliance level of import export enterprises; (4) Classifying the risk level of import - export enterprises; (5) Applying measures of customs inspection and supervision, post-customs clearance inspection, and other professional measures for import - export enterprises; (6) Inspecting and assessing the law compliance of import - export enterprises; (7) Organizing partnership programs between customs and enterprises. e) Compliance management process: there are 06 steps to implement as follows: Step 1: Developing strategies, policies and plans for compliance management among import - export enterprises; Step 2: Building a system to collect and process information of all enterprises, imported and exported goods, means of transport on exit or entry to conduct the compliace assessment; Step 3: Developing criteria and indicators for evaluating and classifying enterprises; Step 4: Assessing and classifying the level of compliance of import - export enterprises; Step 5: Implementing the customs law compliance management among import - export enterprises; Step 6: Measuring compliance, evaluating the results and effectiveness of compliance management. f) Methods used in compliance management: An effective method for compliance management is still to analyze and evaluate the compliance level of import - export enterprises to address the "blockage" and facilitate customs clearance. Compliance management among import - export enterprises must be carried out continuously throughout the supply chain of goods from suppliers to final buyers, so it is necessary to analyze, contrast, compare, search and evaluate the development history from its establishment to the stages of business and production activities of import - export enterprises to master the signs of violations or warn and prevent such enterprises from law violations. Compliance management will be effective and resource-optimized if it combines a variety of professional measures, of which the basis is the application of risk management. g) Criteria and indicators of criteria in compliance management: Customs office uses the criteria as a tool to implement its state management responsibility. Standards are promulgated as the basis for risk assessment, customs and tax law compliance assessment, meeting the requirements of customs management, tax management in import - export activities, on exit or entry, and in transit in each period, particularly: "Criteria are standards promulgated as the basis for risk assessment, customs and tax law compliance assessment, meeting the requirements of customs management, tax management in import - export activities, on exit or entry, and in transit in each period". The basis on which customs office relies to study and develop the set of criteria must be in accordance with 6 factors (1) in accordance with the law on specilized management; (2) In accordance with regulations of customs 10 law, tax law which require inspection; (3) Dossiers on the process of law compliance àn ranking of import - export enterprises; (4) Frequency, characteristics and level of law violation in import - export activities; (5) Information on signs of law violations, signs of risks; (6) According to the requirements of the customs management and tax management in each period. Criteria and indicators play a crucial role as the basis for customs office to conduct risk assessment, law compliance assessment in import - export activities. Then, customs office will rely on the results of the compliance assessment and risk assessment to make the decision on applying professional measures for imported and exported goods, means of transport on exit or entry. The government or policy-makers often ask the management agencies to assess the "health" of the business community in general and import-export enterprises in particular. In this case, criteria are the most effective and unique tools to "diagnose and examine" enterprises to see how weak and healthy they are? Criteria and indicators have a number of characteristics which are: ensuring publicity, transparency, no logical contradiction among the compliance levels; the information included in the compliance assessment must be specific, clear and accurate; being divided into many types with different functions such as regulatory criteria, analytical criteria, scsoring criteria, probability criteria, classification criteria ....; Criteria and indicators have a number of outstanding functions as follows: (1) If built, managed and applied will be an effective tool to help the customs office comprehensively and fully assess the level of law compliance of enterprises in import - export and exit entry activities, thereby creating the most favorable conditions for commercial activities and control; (2) Contributing to the improvement in resource efficiency and addressing limitations of the customs management; (3) Meeting the requirements of administrative reform and implementating international commitments. When implementing the compliance management towards import – export enterprises, customs office needs to establish a variety of criteria and indicators for assessing the compliance level, making decisions on inspection or performing other tasks, such as: (1) Screening the goods in the process of loading, unloading, storing and transporting at ports, docks, warehouses, yards, import gates; (2) Implementating customs procedures for import - export goods; (3) Screening the exported goods after customs clearance that has been gathered in the locations at export gates; (4) Inspecting actual import - export goods in the process of loading, unloading, storing and transporting at ports, docks, warehouses, yards and border gates; (5) Supervising the process of taking samples for specialized management according to the announcement of the customs declarants; (6) Inspecting transported goods subject to customs supervision. 11 2.3. Factors affecting the compliance management towards import – export enterprises of customs authorities a) Legal system for import and export of goods: The following factors such as "complexity", "tax rate" have been analyzed in the research papers of 18 authors coming from Vietnam and other countries, covering many negative and positive aspects of these two factors on how they affect the level of law compliance of import - export enterprises regarding the legal system and policies about the import and export of goods. b) Risk management program of customs authorities: compliance management on the basis of risk analysis has established acts of noncompliance with the law. Factors such as the ability, probability of detecting violations have greatly impacted the awareness and law-abiding actions among import - export enterprises through the analysis of 8 research works of foreign authors. c) Administrative regulations in customs: Studies conducted by Ayres and Braithwait (2016) about models of strict penalties show that compliant people want non-compliant people to be punished because of psychology towards fairness. It can be seen that strict penalties and high probability of inspection will prevent violations. d) Infrastructure of science and technology and information technology: The mission of customs office is to support import - export enterprises to implement customs procedures. Therefore, it is necessary to apply IT and communications on the basis of digital transformation, products of 4.0 technology revolution to support the customs declarants to carry out import export procedures in a simple and accurate way. Customs office reduces the number of complex administrative procedures, builds a variety of customs management software programs as well as installs modern machinery and equipment to promote modernization and make customs procedures quicker and more economical, meeting the management requirements of the majority of customs authorites, hence increasing voluntary compliance. đ) Factors of behavior and sense of self-compliance of customs declarants: Whether customs declarants implement voluntary compliance or not depends on a number of factors, including behavior and sense of performing the behavior. Human behavior is a set of many actions that are linked in a very complex way and influenced by many internal factors (such as personality, genetics...) and external factors according to BISEP model (such as economy, culture, society, politics, environment ...) to various extent. Behavior will lead to sequences of human actions with complex links that managers must know. Factors influencing behavior include: attitudes, social influences and behavior control. There are 4 components that make up each human behavior: knowledge, belief, attitude and practice. Each behavior is the presence of all 4 12 internal components of a series of observable actions in response to an external stimulus that acts on the body. There may be other factors influencing behavior. Studying these contents to understand the factors affecting the behavior that leads to the action, the sense of law compliance among import export enterprises is initiated from where and to what extent, from which the management agencies can predict the decision on the comliance level of the enterprise. e) Management agencies are customs authorities and other specialized management agencies: The study has identified 08 factors that come from the management agencies being the customs authorities which have a great influence on law compliance among import - export enterprises: (1) Organize a reasonable management system with good qualifications and management capabilities, ensuring fair resolution of problems arising from disputes; (2) Stable and transparent business processes will clearly create maximum favorable conditions and reduce compliance costs for import - export enterprises, reducing risks due to corruption and troubles; (3) Availability, suitability and accessibility of support and consulting services provided by the customs authorities; (4) Reasonable coercion of the customs authorities is expressed in variables such as the frequency of tax inspection, the ability to detect tax evasion and tax risks, measures to coerce tax, the severity of penalties due to tax evasion; (5) Professional qualifications, responsibilities and professional ethics of officers; (6) Equipment for customs management, IT application level of software system; (7) Coordination between customs authorities and related Ministries and Departments; (8) Encouraging, promoting, and praising import-export enterprises, recognizing their contributions with material and spiritual rewards. f) International economic integration affects compliance management: There are 6 advantages and 5 limitations, shortcomings and causes when Vietnam enters international economic integration, which noted the positive impacts on high compliance level of import -export enterprises, which are (1) Opening up business opportunities, importing and exporting goods to 230 economies and territories; signing bilateral and multilateral cooperation under 90 trade agreements, 16 new trade agreements...; (2) Creating motivation for economic institutional innovation close to international norms and practice; (3) Promoting growth, economic restructuring, improving the competitiveness of import -export enterprises’s products in Vietnam; (4) Promoting exports, improving the trade balance; (5) Bringing capital and advanced technology into modernization, industrialization and (6) Improving the skills of the workforce, solving employment, social issues of stability and sustainable development. In addition, there are also limitations that negatively affect enterprises such as (1) International economic integration has not turned into inborn factors in the 13 actions of enterprises; (2) The innovation in legal mechanisms and policies is not synchronized, associated with the requirements of the association and improving competitiveness, still causes many shortcomings regarding the requirements of ensuring security-defense, social order and safety, ecological environment and preservation of national cultural identity; (3) The response to fluctuations and the handling of regional and international environmental impacts are still passive and not synchronized; (4) Not many reputable brands, most of them are processors; exports are not sustainable because they depend on fuel and materials from abroad; and (5) The competitiveness of products and enterprises is weak, even in the home country. On the whole, international economic integration has been providing many opportunities for enterprises and the economy of Vietnam. 2.4. Experience in compliance management towards import - export enterprises of customs authorities in some countries in the world and lessons for Vietnam Customs a) Experience in compliance management towards import - export enterprises of customs authorities in several countries: Canada Customs has adopted the concept of "combined compliance" with the Combined Compliance Model: On one hand, there should be activities to strengthen voluntary compliance through the provision of effective information and services to customers; on the other hand, there are activities that enhance fairness and integrity at border checkpoints, border gates, taxation system. This combination enhances compliance, at the same time reduces the need for interventions and troubles for businesses. Basically, compliance management model of New Zealand is similar to that of Canada: provide a compliance framework to classify enterprises, provide each type of of enterprises with an appropriate responding measures. The main purpose of this compliance framework is to facilitate trade, let enterprises be aware of their compliance obligations, encourage voluntary compliance, support compliant enterprises and apply strong measures to non-compliant enterprises. Australia Customs has also launched a 4-level compliance management model and illustrated its effectiveness by creating a model suitable for all types of customers. They point out that in order for the compliance management to be effective, it is necessary to take measures that are appropriate to all levels of the taxpayer (also known as customers or enterprises) from "willing to comply" to "not willing to comply". U.S. Customs applies programs such as "Providing information in advance", "Account management", "Key assessment", "Customs - enterprises cooperation against terrorism", "Self-assessment of importers", ... b) Some lessons for Vietnam Customs on compliance management towards import-export enterprises from foreign countries: After the models of compliance management of 6 countries have been analyzed, there are 5 lessons 14 learned for Vietnam Customs as follows: Firstly, the national legal system needs to have adequate legal regulations on compliance management towards import - export enterprises; Secondly, clearly determine the essential role important tasks of customs office in the implementation of inspection, supervision and control at national borders, the key and leading role in the management of all import - export law compliance activities; Thirdly, implement the compliance assessment, classification the risk level of importexport enterprises according to international standards; Fourthly,, build and develope customs - enterprise partnership; Fifthly, establish strict handling mechanisms or apply severe penalties. Chapter 3 CURRENT SITUATION OF COMPLIANCE MANAGEMENT AMONG EXPORT AND IMPORT ENTERPRISES OF VIETNAM CUSTOMS DURING THE PERIOD 2015 - 2019 3.1. Overview of import and export activities of Vietnamese enterprises during the period 2015 -2019 Currently, there are more than 150,000 enterprises registering for import and export business activities in Vietnam, of which on average each year in the period of 2015 - up to now, regularly, about 90,000 enterprises carry out customs procedures for import and export goods on the automatic customs clearance system VNACCS / VCIS of Customs (TCHQ, 2019). In the period of 2018-2019, the number of import-export enterprises increased dramatically to over 20%, reaching 103.10 thousand and 110.794 thousand import-export enterprises in 2018 and 2019, respectively. This increase results from the significant number of Government’s incentive policies for enterprises since 2014, namely the Resolution 19 from 2014 to 2017 and Resolution 35/NQ-CP in 2016 on supporting and developing businesses. In 2020, these policies have shown their effectiveness in flourishing the business community, including import-export enterprises. 3.2. Assessment of factors affecting compliance management practices of export and import enterprises of Vietnam customs during the period 2015 - 2019 a) Legal framework for compliance management among export and import enterprises of Vietnam Customs: The system of commercial and customs laws related to the management of importing and exporting goods includes: (1) in the field of international trade, there are Commercial Law 2005 and Foreign Trade Administration Law 2017 (2) in the field of customs, there are Customs Law, tax laws related to import-export goods including the Tax Administration Law; Law on export and import tax; Special Consumption Law; Value added tax law; Environment tax law; and other specialized management laws related to the import and export of goods. Having a great influence on the 15 compliance management practices of export and import enterprises, these laws have been thoroughly assessed, analyzed to clarify the situation of compliance management in the research period. b) Situation of core factors affecting compliance management results of export and import enterprises of Vietnam Customs during the period 20152019 - The current situation of the legal system in the field of customs, including the Customs Law 2014, Tax Administration Law, Law on export and import tax, and specialized management laws on import and export goods, has been analyzed and assessed comprehensively to see the level of its impact on compliance management of import and export enterprises. - The current situation of risk management of Vietnam Customs: Risk management of the Customs sector has been completed and improved, becoming a basic and central business in modern customs management; In particular, the Customs Law (2014) was promulgated to formalize the risk management in the customs sector (Article 17 of the 2014 Customs Law), creating a legal corridor for the risk management to develop strongly, contributing to make Customs become the leader in the field of reform and modernization, and at the same time, the first state management agency to study in depth and propose the application of risk management in its professional management; unified and centralized risk management for all export, import goods and goods in transit has been implemented effectively in all three stages, namely before, during and after customs clearance. - Situation of administrative management in Vietnam Customs: The system of customs legislation strictly regulates a mechanism of administrative management policies to systematically operate the subjects who are customs declarants in the import and export activities and are subject to this law system, including the following 8 groups of laws: The law on taxes on imports and exports; Laws on policies of export-import goods; Laws on goods quality management policies; Law on monetary, gold and foreign exchange management policies; Laws on the protection of intellectual property rights; Law on handling administrative violations; Law on complaints, settlement of complaints and Law on administrative proceedings; Law on international treaties. - Construction of technical infrastructure and information technology: Establishing an e-portal to connect and exchange information with relevant agencies in the direction of: National Single Window and ASEAN Single Window; Modernization of technical equipment, customs supervision together with the application of modern information technology and automation. Particularly, facilitating automated customs supervision at seaports and airports; providing public services online and making online electronic tax payments; Building a data center and regional data processing level 2+, 3+ or higher, ensuring security and safety 24/7; 16 c) Analysis of the situation of compliance management among export and import enterprises of Vietnam Customs during the period 2015 – 2019: - Phase 1 (From 16/01/2014 to 31/3/2015): The scope of the object being evaluated includes all enterprises having been operating in the export-import industry within the past 2 years from the time of evaluation. Regarding the classification of the Management Compliance Evaluation results of exportimport enterprises, there are 03 groups: Enterprises with good compliance: the system automatically evaluates and selects the list of enterprises with good compliance; enterprises with average compliance: the system selects the list of enterprises which neither belong to enterprises with good compliance nor enterprises with non-compliance; enterprises with non-compliance: the system automatically evaluates and selects the list of non-compliant enterprises. Regarding the evaluation criteria for enterprises: The Management Compliance Evaluation of enterprises is implemented in accordance with the set of Compliance Evaluation criteria issued together with Decision No. 1081/QĐBTC dated December 30, 2013 of the Minister of Finance and the set of criteria indicators issued together with Decision No. 07/QĐ-TCHQ dated January 14, 2014 of the General Director of the General Department of Customs. - Phase 2 (From April 1, 2015 to December 31, 2019): The scope of enterprises being evaluated for compliance management is similar to the first stage. Subjects not included in the scope of evaluation are: Enterprises not having import/export activities (because they are not under the scope of management of customs agency); enterprises going dissolved, bankrupt, ceasing operation, suspending operation; enterprises that used to have import and export activities, but for the past 2 years counting from the time of evaluation, there was no import or export activity. Regarding the classification of the Management Compliance Evaluation results of export-import enterprises, there are 04 groups: Group 1. Priority enterprises; Group 2. Compliant enterprises; Group 3. Non-compliant enterprises; 4. Enterprises (other types) not meeting the assessment criteria. Regarding evaluation criteria for enterprises: The Management Compliance Evaluation of enterprises is implemented in accordance with the set of Compliance Evaluation criteria issued together with Decision No. 465/QĐ-BTC dated June 29, 2015 of the Minister of Finance and the set of criteria indicators issued together with Decision No. 200/QĐ-TCHQ dated April 24, 2015 of the General Director of the General Department of Customs. d) Key results of compliance management among export and import enterprises of Vietnam customs during the period 2015 - 2019 - Ensuring budget revenues from import and export activities: As of December 31, 2019, revenues of the state budget reached VND 349,921 billion, an increase of 11.0% over the same period of 2018. This is considered an outstanding achievement in the context of Vietnam's deepening international integration and extensive trade liberalization with countries in the world and 17 the region. According to the Ministry of Industry and Trade, by the end of 2019, Vietnam had participated in the negotiation and signing of 17 FTAs (13 FTAs signed, in force, 1 FTA signed, pending ratification, 3 FTAs are under negotiation); These agreements will have a strong impact on Vietnam's import and export activities with the reduction of tariff barriers. - Trade facilitation: Up to now, Vietnam customs has fundamentally changed the implementation of customs procedures from traditional, semielectronic to electronic system; fully applied the principles of risk management in customs inspection and supervision; specified the activities of post-clearance inspection so that enterprises can oversee the implementation of the customs agency; stipulated the exchange of electronic data between customs agencies and ministries and departments; simplified customs documentation; implemented the prior determination mechanism of code, origin and customs value; stipulated the priority regime, facilitating customs procedures for eligible enterprises (priority enterprise - AEO); stipulated the rights and responsibilities of customs declarants and related parties (specialized inspection agencies, port and warehousing enterprises, ...); regulated the management of specific goods (processed goods, production and business, petroleum, temporarily imported goods for re-export...). - Ensuring international trade security: The situation of smuggling, trade fraud, illegal transportation of goods continues to be complicated, the value of goods violated related to smuggling, illicit transportation of drugs, IP violations, counterfeit goods and other violations increased sharply is the negative impact of globalization, e-commerce as well as trade liberalization. From 2015 to 2019, the whole industry detected 102,810 arrests with the value of violated goods estimated at VND 6,806.748 billion; state budget revenue reached VND 1,704.933 billion; already prosecuted 271 criminal cases, transferred 630 other cases to other agencies for prosecution under their competence. 3.3. Assessment of compliance management practices of export and import enterprises of Vietnam customs during the period 2015 - 2019 a) Key successes: First, a professional legal independence and a link throughout customs operations have been created; Second, the compliance management and the application of the compliance assessment results have been early established and gradually improved along with the process of developing and implementing the application of risk management; Third, the compliance management and the application of the compliance assessment results have met the requirements of implementing customs legal documents through stages; meet the implementation of customs management regimes and policies, creating a synchronous and efficient customs management work; Fourth, compliance management timely has responded to the process of customs modernization, transformed the customs management method from controlling each transaction to supply chain management, based on the level of
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