Thanh Toán Quốc Tế - Chuong 4

7/28/2019 Thanh Ton Quc T - Chuong 4

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Chng 4:

CC IU KIN THANH TONQUC T QUY NH TRONG HPNG MUA BN NGOI THNG


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I.iu kin v tin t

- L ch vic s dng loi tin t no tnh ton v thanh ton trong cc hpng v hip nh k kt gia ccnc, ng thi quy nh cch x lkhi gi tr ng tin bin ng.


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1. Phn loi tin t trong TTQT

1.1 Cn c vo phm vi s dng Tin t quc gia: do NHTW pht hnh, l ng

tin php nh, ni t, c 2 hnh thi l: cash v credit

money.

Tin t quc t: l tin t chung ca mt khiKT, tin Hip nh (Bretton Woods, Jamaica, SEV, EU,ALBA)

Tin t th gii:l tin t c tt c cc qucgia trn th gii tha nhn v s dng lm phng tinthanh ton quc t.


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1. Phn loi tin t trong TTQT1.2. Cn c vo s chuyn i ca tin t

Tin t t do chuyn i

Tin t chuyn khon

Tin t clearing


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1.3. Cn c vo hnh thc tn ti catin t:

- Tin mt (Cash): tin giy, tin kimloi- Tin tn dng (Credit currency): l

tin ti khon, tin ghi s



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1.4. Cn c vo mc ch s dng tin t- Tin t tnh ton (Account currency)- Tin t thanh ton (payment currency)Cc yu t nh hng n vic la chn ng

tin thanh ton:- Tng quan lc lng 2 bn

- V tr ca ng tin trn TTTG- Tp qun s dng ng tin thanh ton- ng tin thanh ton thng nht trong KV



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1.5. Cn c mc s dng trong dtr v thanh ton quc t

- ng tin mnh (hard currency)- ng tin yu (weak currency)


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2. iu kin m bo hi oiMc ch: Nhm m bo gi tr thc t ca

cc khon thu nhp bng tin khi tin tln xung tht thng.

2.1. iu kin m bo bng vng2.2. iu kin m bo ngoi hi2.3. iu kin m bo hn hp2.4. iu kin m bo theo r tin t

2.5. iu kin m bo theo tin t quc t2.6. iu kin m bo cn c vo s bin

ng ca gi c


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2.1.iu kin bo m bng vng

C 2 hnh thc:- gi c hng ha v tng tr gi ca

H c quy nh trc tipbngmt s lng vng nht nh.- Gi c v tng tr gi ca H c

quy nh bng mt ng tin v xcnh gi tr bng vng ca ng tin=> quy nh gin tip.


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2.1.iu kin bo m bng vng

Gi tr vng ca tin c biu hin quahm lng vng v gi vng trn thtrng.

C1:Thng qua hm lng vng cang tin.

C2:Thng qua gi vng trn th

trng.


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2.2. iu kin m bo ngoi hi(m bo theo mt ng tin)

- L vic la chn mt ng tin tng in nh, xc nh t gi vi ng tinthanh ton m bo gi tr ca tin t

thanh ton.- C 2 cch quy nh:Cch 1:H quy nh ng tin thanh ton v tnh ton l 1

loi tin, xc nh t gi vi mt ng tin khc (l ng

tin tng i n nh).Cch 2:H quy nh ng tin tnh ton (l ng tin tng

i n nh) v thanh ton bng ng tin khc.


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2.3. iu kin m bo hn hp

- L vic kt hp c 2 iu kin m bo bngvng v iu kin m bo ngoi hi mbo gi tr tin t.

- Gi c c tnh theo ng tin t bin ng vxc nh hm lng vng ca ng tin ny.

- n lc tr tin nu hm lng vng thayi => gi c ca hng ha cng s c xcnh li.

- Xc nh t gi gia ng tin thanh ton vng tin tnh ton (trung bnh cng ca 2 tgi cao v thp ti nc c ng tin TNHTON vo ngy hm trc hm thanh ton.


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2.4.iu kin m bo theo r tint

- Hin nay, khng tn ti hm lngvng ca cc ng tin.

- khng c ng tin no l t binng=> t gi bin ng lin tcDo vy, phi da vo nhiu ngoi t ca

nhiu nc.


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2.4. iu kin m bo theo r tin t

C 2 cch tnh s bin ng ca r tint iu chnh gi tr hp ng:

- Cn c vo trung bnh cng s binng ca tng t gi trong r- Cn c vo s bin ng ca c r

tin t vi ng tin hp ng


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2.5 iu kin m bo cn c votin t quc t: SDR, EUR

- Gi tr H s iu chnh cn c vomc chnh lch gia t gi caSDR/EUR vi ng tin hp ng.

- p dng ging iu kin m bongoi hi (coi SDR/EUR l nhngng tin tng i n nh)


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II. iu kin v a im thanhton

- L ni ngi bn (XK) nhn ctin; cn ngi mua tr tin.

Ph thuc vo:- Tng quan lc lng gia hai bntrong quan h bun bn

- ng tin thanh ton l ng tinno?

- Vo phng thc thanh ton


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III. iu kin v thi gian thanh ton

Nu ly thi im giao hng lm mc,thi gian thanh ton c th:

- Tr tin trc- Tr tin ngay- Tr tin sau

- Kt hp c 3 cch trn


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1. Tr tin trc

- Ngi NK phi tr cho ngi XK tonb hoc mt phn tin hng sau khik H/H c ph duyt nhngtrc khi ngi bn giao hng.

- Mc ch:(1)cp tn dng ngn hn cho ngi

XK(2) m bo thc hin hp ng


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2. Tr tin ngay

2.1. Ngay sau khi NB giao hng xongKHNGTRN PHNG TIN VN TIti ni giao hng ch nhk c s giao hng:

- Cash on delivery/Cash againstdocuments

- Cc chng t


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2. Tr tin ngay2.2. Ngay sau khi nB giao hng xong

TRN PHNG TIN VN TIti nigiao hng ch nh.

- PTVT:- Thc tin TMQT: p dng cho PTVT l

tu bin.

- Cc chng t vn ti


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2. Tr tin ngay

2.3. Tr tin ngay sau khi chng t cxut trnh(at sight L/C, DP,)- nM s tr tin cho nB ngay sau khi cc

chng t c xut trnh cho nM.- Shipping documents, commercial

documents:


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2.3. Tr tin ngay sau khi chng t cxut trnh

- Cn quy nh s lng, s loi chngt, cch chuyn, ni xut trnh viu kin giao chng t.

Cch chuyn:


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2.3. Tr tin ngay sau khi chng tc xut trnh

iu kin nhn chng t:- V iu kin: B/L ch danh- C iu kin: D/P, D/OTC

Thi im xut trnh: B chng t:


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2.4. Tr tin sau khi nhn cchngt v kim tra chng t (D/P x days)

- Ging cch tr tin 2.3, nhng thay vD/P => D/P x days.

- TH p dng: HH phc tp v quy cchphm cht, s lng, chng loi- NH c th trao chng t gi hng cho

nM (tr B/L) nM kim tra chng t

- S dng B/L theo lnh.


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2.5. Tr tin sau khi nhn hngxong (Cash on receipt)

- a im nhn hng- Nc ngi XK- Nc ngi NK (da vo bin bn gim

nh HH ti cng n).- Trn phng tin vn ti (ca ngi NK)

- Ch c li cho ngi NK


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3. Thi gian tr tin sau

3.1. Tr tin x ngy sau ngy giao hng

Ngy giao hng:

- Q.nh trong H (nu TT k da vo c.t)

- Vo c.t vn ti (nu TT da vo c.t).


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3. Tr tin sau

3.2. Tr tin x ngy sau ngy xut trnh(D/A)

3.3. Tr tin x ngy sau ngy nhn hng

3.4. Tr tin x ngy sau ngy kt thc thihn bo hnh


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4. Thi gian tr tin hn hp

- TH p dng: my mc thit b phc tp,gi tr ln.

- Tr trc 5%: 30 ngy k t ngy k H

- 5%: trc ngy giao hng u tin

- 5%: sau ngy giao hng cui cng

- 80%: sau khi lp my xong- 5%: ht thi hn bo hnh


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IV. iu kin v phng thc thanhton

Khi nim: Ton b ni dung, iu kin v cch thc Ngn hng tin hnh chuyn tin gia ngi c tr

v ngi phi c tr

Figure 1: Payment Risk Ladder

Exporter: Least Secure Less Secure More Secure

Most Secure

Importer: Most Secure More Secure Less

Secure

Least Secure

Open Account Collection

Clean Collection ->

DA -> DP

Documentary

Credits

Advance

Payment


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RISK COMPARISON TRADE TERMS

Exporter Risk Importer RiskOpen Account

Clean CollectionDocumentary Collection(Time)Documentary Collection (Sight)

Letters of Credit (Time)Letters of Credit (Sight)

Payment in Advance

INTERNATIONAL METHODS OF PAYMENT


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1. Phng thc chuyn tin(Remittance/Transfer)

Cc ni dung chnh sau:

Khi nim

Quy trnh nghip vCc hnh thc chuyn tin(bng mail/Telex, Swift)

Mt s vn lu khi pdng phng thc chuyntin


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lphng thc mtrong khchhng (ngi yu cu chuyn tin-

Applicant) yu cu Ngn hng camnh chuyn mt s tin nht nhcho mt ngi khc (ngi hng

li Beneficiary) mt a imnht nh bng phng tin chuyntin do khch hng quy nh.

1. 1. Khi nim


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Cc thnh phn tham gia:- Ngi yu cu chuyn tin (Applicant)

- Ngi hng li (Beneficiary)- Ngn hng chuyn tin (Remitting bank)- Ngn hng trung gian (Intermidiary bank)

= NH tr tin (Paying bank)

1. 1. Khi nim


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1.2. Trnh t tin hnh nghipv:

BeneficiaryApplicant

Remitting bank Paying bank


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1.3. Cc hnh thc chuyn tin:

Chuyn tin bng th (M/T: Mail transfer remittance)

Chuyn tin bng in (T/T: Telegraphic transfer Remittance)

BeneficiaryApplicant

Remitting bank Paying bank


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- Nn p dng trong TTQT phi thng mi

- p dng TTQT thng mi th nn pdng mt s bin php nga ri ro cho nM

- Vn bn php l iu chnh

- C th dng c lp hoc l mt b phnca cc phng thc thanh ton khc

1.4. Mt s lu khi p dng


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Nhng ni dung chnh: Khi nim v phng thc ghi s

Quy trnh nghip v

Cc loi ghi s

Trng hp p dng

Mt s lu khi p dng phng thc

thanh ton ghi s

2. Phng thc ghi s (Open account)


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l mt phng thc trong quy nh rngngi ghi s sau khi hon thnh ngha

v ca mnh quy nh trong hp ng c ss m mt quyn s n ghi n ngic ghi s bng mt n v tin t nht

nh v n tng nh k nht nh do haibn tha thun (thng, qu, na nm)ngi c ghi s s thanh ton cho ngighi s.

2.1. Khi nim


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Khng c s tham gia ca Ngn hng vichc nng l ngi m TK v thu tin chongi ghi s

Ch m TK n bin Ch c 2 thnh phn tham gia: ngi ghi s

v ngi c ghi s

Gi hng thng cao hn so vi gi hngtr tin ngay.

C 60% bun bn gia Anh v EU: thanhton bng ghi s

c im


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2.3.1. Cn c vo m bo thanh ton

- Ghi s c m bo (open account to be secured): sdng L/G, standby L/C, performance bond

- Ghi s khng c m bo (open account to be naked)

2.3.2. Cn c vo tnh ch ng trong vic i tin

- Ghi s ch ng (Open account by Collection)

- Ghi s b ng (open account by Remittance)

2.3. Cc loi ghi s


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Tin cy ln nhau

p dng trong mua bn hng i hng,gi bn, i l kinh tiu, nhiu ln,thng xuyn

Cli cho ngi c ghi s Gi hng cth s cao hn Dng trong thanh ton phi thng mi

2.4. Trng hp p dng


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Khi nim

Cc bn tham gia bo lnh Cc loi bo lnh Lut p dng

3. Phng thc thanh ton bo lnh(Letter of Guarantee)


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Khi nim Phm vi p dng

Cc nhm tn dng d phng c bn Cc loi L/C d phng

4. Phng thc tn dng d phng(Standby Letter of Credit)


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Cc ni dung chnh:

Khi nim Vn bn php l iu chnh

Cc bn tham gia

Cc loi nh thu

5. Phng thc thanh ton nh thu(Collection)


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~l phng thc thanh ton, theo , nB (nXK) saukhi giao hng hay cung ng dv, y thc cho NHphc v mnh xut trnh b chng t thng quaNH i l cho nM (nNK) c thanh ton, chp

nhn hi phiu hay chp nhn cc iu kin viu khon khc.

u im:

Dung ha quyn li v ri ro gia nM v NB (sovi Open account v Adv Payment)

Gim c chi ph so vi L/C

5.1. Khi nim


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- Quy tc Thng nht v Nh thu (The ICCUniform rules for collections) c pht hnhln u bi ICC vo nm 1956;

- c sa i vo cc nm 1967, 1978 v lnsa i mi nht c Hi ng ca ICC chpthun vo thng 6 nm 1995, vi tiu ICCUniform Rules for Collections, PublicationNo522 (vit tt l URC 522 1995 ICC).

- L tp qun quc t, do vy, khng c tnh chtbt buc cc bn phi p dng, ch mang tnhcht khuyn khch, khuyn nh => phi quynh trong n yu cu nh thu v trong Lnh

Nh thu.

5.2. Vn bn php l iu chnh Nhthu


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(1) Ngi y thc thu/ngi hng li (Principal)(2) NH chuyn (Remitting bank)(3) NH thu (Collecting bank)

(4) Ngn hng xut trnh (Presenting bank):(5) Ngi tr tin (hay ngi th tri):

5.3. Cc bn tham gia

5 4 Phn loi nh thu v quy trnh


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5.4.1 Nh thu phiu trn (Clean Collection)~l phng thc thanh ton, trong chngt nh thu ch bao gm chng t ti chnh,cn cc chng t thng mi c gi trctip cho nNK.

5.4. Phn loi nh thu v quy trnhnghip v


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5.4.1 Nh thu trn.

DraweePrincipal

Remitting bank Collecting bank

5 4 1 Trng hp p dng nh thu


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Ri ro i vi nh XK:

Ri ro i vi nh NK:

5.4.1 Trng hp p dng nh thuphiu trn

5 4 1 Quy trnh nghip v nh thu


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-Cng ging nh nh thu phiu trn trongthanh ton hp ng TMQT.

- Mt s im khc bit cn lu :- Ngi nh thu khng phi l ngi k pht

sc, k phiu

- Ngi nh thu l ngi hng li sc, kphiu, c tc, tri tc.

- Quy trnh bt u t vic ngi hng linh NH chuyn thu h tin.

5.4.1 Quy trnh nghip v nh thuphiu trn: b) Nh thu sc, k phiu,

c tc, tri tc


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- Khi nim: Gio trnh

- ~l phng thc TT, trong chng t nh thu s baogm chng t thng mi v/hoc cc chng t tichnh.

- Vic giao chng t thng mi gn lin vi iu kinthanh ton/ chp nhn thanh ton i vi cc chng tti chnh.

-Cc iu kin: D/P, D/A, D/OTC

-An ton hn cho ngi XK.

5.4.2 Nh thu km chng t


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DraweePrincipal

Remitting bank Collecting bank

5 4 2 Nh th k h t


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- Cc iu kin nh thu: D/P, D/A, D/TC.

- Li ch v ri ro ca cc bn khi tin hnh nghip v- Cc trng hp p dng


6 Phng thc thanh ton tn dng


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Cc ni dung chnh:Khi nim

Quy trnh

Trng hp p dngGii thiu v L/C

Cc loi L/C thng mi

Mt s vn cn ch khi s dng phng thc tn

dng chng t

6. Phng thc thanh ton tn dngchng t (Documentary Credit)

6 1 Khi i


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Theo gio trnh TTQT, 2006, GS inh Xun Trnh:Theo iu 2, UCP 600, 2007, ICC th:Credit means any arrangement, however named or

described, that is irrevocable and thereby constitutes a

definite undertaking of the issuing bank to honour acomplying presentation.

Honour means:

is available by sight payment

to incur a deferred payment undertaking and pay atmaturity if the credit is available by deferred payment.

To accept a bill of exchange (draft) drawn by the

beneficiary and pay at maturity if the credit is available

6.1 Khi nim


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Xut trnh phhp lvic xut trnh chng t phhpvi cc iu kin viu khon ca tn dng, vi cciu khon cth p dng ca cc Quy tc ny vvitp qun ngn hng tiu chun quc t.

Cc bn tham gia:

- Ngi yu cu m th tn dng (Applicant)- Ngn hng m th tn dng (Issuing bank)- Ngi hng li th tn dng (Beneficiary):

- Ngn hng thng bo th tn dng (Advising bank):- NH xc nhn (Confirming bank):- NH tr tin (Paying bank):

6.2. Quy trnh thanh ton bng th tn dng


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Issuing / Opening Bank Advising Bank

Application

Beneficiary

Seller

ExporterContract

Goods

Letter of credit (sight/time)

Documents

Applicant / BuyerImporter

6.2. Quy trnh thanh ton bng th tn dng

6 3 T h d


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- Trong bun bn vi cc i tc mi- Do quy nh hay tp qun thng mi v thanh ton- Do yu cu ca cc nhbo him tn dng- Do cc yu cu v qun l ngoi hi

6.3. Trng hp p dng

6 4 Gii thiu v L/C


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- L mt chng th (c pht hnh bngin hoc bng th truyn thng), trong

NHPH L/C s cam kt tr tin chongi hng li nu h xut trnh ccc chng t ph hp.

6.4. Gii thiu v L/C

6.4.1. Khi nim

6 4 Gii thiu v L/C


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- L/C c lp vi hp ng c s

- L/C ch giao dch bng chng t v thanhton ch cn c vo chng t

- L/C yu cu tun th cht ch ca b chng

t- L/C l cng c thanh ton, hn ch ri ro; tuy

nhin, cng c th l cng c t chi thanhton v la o

6.4. Gii thiu v L/C

6.4.2. Tnh cht ca L/C

6 4 Gii thiu v L/C


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1. S hiu L/C (trng 20):

2. a im pht hnh L/C:

3. Ngy pht hnh L/C

6.4. Gii thiu v L/C

6.4.3. Cc ni dung ch yu ca L/C

6 4 Gii thiu v L/C


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4. Tn, a ch ca nhng ngi c lin quan n L/C:

- Cc thng nhn

- Cc ngn hng:

5. S tin ca th tn dng- Trng in 32B

- Khng nn ghi con s tuyt i, nn c dung sai

6. Thi hn hiu lc ca L/C7. Thi hn tr tin

8. Thi hn giao hng

6.4. Gii thiu v L/C


6 4 Gii thiu v L/C


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9. Nhng ni dung v hng ha (Tn hng, slng, trng lng, cht lng, gi c, quy cchphm cht, bao b, k m hiu)

10. Nhng ni dung v vn ti, giao nhnhng ha (Ni dung ny bao gm iu kin c s

giao hng (FOB, CIP, CFR), ni gi v ni giaohng, cch vn chuyn v cch giao hng tngphn hay ton phn, c c php chuyn ti haykhng... )

-

6.4. Gii thiu v L/C


6 4 Gii thiu v L/C


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11. Nhng chng t phi xut trnh:Cc chng t trong L/C s bng ti thiu ccchng t quy nh trong hp ng c s, vchng loi, s lng, cch k pht mi loi.12. S cam kt tr tin ca Ngn hng phthnh L/C

13. Nhng iu khon c bit khc

14. Ch k ca NH pht hnh

6.4. Gii thiu v L/C


6 5 Phn loi L/C


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(1) Th tn dng cth hy ngang (Revocable L/C)

(2) Th tn dng khng th hy ngang (Irrevocable L/C)(3) Th tn dng xc nhn (Confirm L/C)(4) Th tn dng min truy i (Without recourse L/C)(5) Th tn dng cth chuyn nhng (Transferable

L/C)

(6) Th tn dng tun hon (Revolving L/C)(7) Th tn dng gip lng (Back to back L/C)(8) Th tn dng i ng (Reciprocal L/C)(9) Th tn dng thanh ton dn v sau (Deferred

payment L/C)

(10)Th tn dng iu khon (Red Clause L/C)

6.5. Phn loi L/C

Thanh Toán Quốc Tế - Chuong 4

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