THU THUẾ XUẤT NHẬP KHẨU CỦA VIỆT NAM TRONG BỐI CẢNH HỘI NHẬP KINH TẾ QUỐC TẾ

Abstract

International economic integration has significantly affected the management of import and export tax collection in Vietnam. On the basis of assessing the status of import and export tax collection, the article  mentions the factors affecting import and export tax collection of Vietnam, including: customs valuation; determination of goods origin; identification of goods codes. On that basis, the author proposes a number of solutions to improve the efficiency of Vietnam's import and export tax collection in the coming time.