3. Các giải pháp nâng cao hiệu quả

3. The solutions to improve the efficiency of tax fraud prevention work through tax worth of imported goods in Vietnam today3.1 to further improve the regulations of the law on customs value of anti-dumping tax, against the subsidies on the basis of building mechanisms to ensure effective implementation.In the context of Vietnam became a full member of the WTO continue to modify and supplement to full and original adaptation for the content of the agreement is worth/WTO on the GATT text Vietnam is not delayed. Which is especially interested in perfecting the regulations on the rights and obligations of the Customs on the responsibilities and powers of the Customs authorities, such as the obligation to participate in the consultation, obligation to pay tax according to the determined customs tax return, filed the secured account obligations as required by the customs , the guarantee obligations to customs clearance of the goods in the case of the customs declarations worth suspicion, tax collection obligations including in the case of tax value has been customs authority accepted before that ... of the customs; Responsible for the Organization of consultations, the responsibility to notify the importer knew the material, the source of the information used to determine the taxable value, accountability requires the Customs filed account secured enough to pay taxes for shipment in case the customs authority has grounded doubts the value of declarations ... of the customs.Along with the completion of the mandate of customs value is built step by step and improve the provisions of the law on anti-dumping tax, against subsidies as well as mechanisms to ensure implementation is urgently needed, because even in the case of imported goods are dumped , subsidies, when considering the value of the tax still worth of transactions. Therefore to protection for the domestic industry before the unhealthy competition and guarantee for the importer to be equal when the same applies to the principles defined under the tax value worth GATT/WTO requires synchronized deployment of anti-dumping measures , against subsidies from export countries. At the same time, must be issued to the legal text specific guide the investigation and application of anti-dumping taxes, subsidies and must treat this as a mandatory legal tools to deal with imports when declared with the value too low.

3. The solutions improve the efficiency of the fight against tax fraud across the dutiable value of imported goods in Vietnam is 3.1 Continuing to improve the provisions of the law on customs value of the anti-dumping duty , anti-subsidy on the basis of building a mechanism to ensure effective implementation. In the context of Vietnam became an official member of the WTO to continue to revise and supplement to adapt the original and most complete the content of the Valuation Agreement GATT / WTO on Vietnam legal documents is impossible to delay. In that special attention to the improvement of the regulations on the rights and obligations of the customs declaration of responsibility and powers of the customs authorities, such as the obligation to join the consultations cost, obligation to pay taxes under customs tariff number redefine, pays the security obligations required by the customs authorities, the obligation to pay bail for the release of goods in case the customs authorities suspect declared value, ie pay back taxes even in case of taxable value has been accepted by the customs authorities earlier ... of the declarer; Responsibility for organizing the consultation price, duty to inform the importer said documents and information resources used to determine the taxable value, shall require the customs declarant pays the security sufficient to pay taxes for shipment in case the customs authorities have grounds to doubt the declared value ... of the customs office. Along with the improvement of the regulations on customs valuation is to build and gradually improved the provisions of the law on anti-dumping, anti-subsidy, as well as mechanisms to ensure the implementation is urgently needed, because even in the case of imports to be dumping, subsidies, when viewing Reviews taxable value remained under the transaction value. Therefore, to protect the domestic industry against competition unfair and ensure importers are equally applicable to the principles determining the dutiable value under GATT Valuation Agreement / WTO require synchronized deployment of anti-dumping measures, countervailing export price from the country. At the same time, to promulgate legal documents guiding in detail the investigation and apply anti-dumping, subsidies and must consider this mandatory legal tools to deal with imports as declared with low value.