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Bi 2

Cc phng tin TTQT p dng trong Ngoi thng (Payment Instrucment)

Cch thc tr tin trong cc hot ng mua bn ngoi thng:


HP tr ngay (at sight) MT

K phiu

Xut khu

Nhp khu
Sc

HP c k hn (time draft)
T/T
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I. Hi phiu thng mi (Bill of Exchange/Commercial Draft)

1. Qu trnh hnh thnh v pht trin:


-

bn c hng ho v to iu kin cho ngi mua, vo th k 12, quan h tn dng bt u c hnh thnh v biu hin di dng HP t nhn n. - n th k 16, HP t nhn n c chuyn thnh HP i n. - S pht trin kinh t ko theo s pht trin ca cng ngh Ngn hng v HP tr thnh cng c thanh ton ch yu v lu thng rng ri trn th tr3

2. Cc ngun lut iu chnh lu thng hi phiu: - Lut mang tnh cht quc gia:
+ Lut HP ca Anh 1882 BEA (Bill of Exchange Acts) -> p dng cho nc Anh v cc nc thuc a Anh. + Lut thng mi thng nht ca M 1962 UCC (Uniform Commercial Code) p dng trong phm vi nc M v cc nc chu M La tinh..
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- Lut mang tnh cht khu vc: Cng c Ginev 1930 ULB (Uniform Law for Bill of Exchange) - Lut mng tnh cht quc t: Lut hi phiu v k phiu quc t do u ban Lut Thng mi quc t ca LHQ. K hp th 15 New York, ngy 26/07 n 6/08/1982, ti liu s A/CN 9/211 ngy 18/02/1982.

i vi Vit Nam -Cho n u nm 1999, Vit Nam vn cha xy dng c vn bn Php l ring bit v Hi phiu m c bn vn tun th theo Cng c Ginev -n 24/12/1999 UBTV Quc hi ban hnh Php lnh v thng phiu c hiu lc 1/7/2000 v vn da trn nn tng ca Cng c Ginev - Cho n nay, thng phiu vn cha pht huy c vai tr ca trong i sng kinh t
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3. Khi nim hi phiu:


Khi nim th nht:

Trch t ngun lut ca nc Anh (BEA 1882): - L mt mnh lnh di dng vit ca ngi bn pht ra i tin ngi mua yu cu ngi mua khi n hn qui nh ca lnh phi tr mt s tin nht nh cho ngi bn, hoc theo lnh ca ngi bn tr cho mt ngi khc ti mt a im nht nh.
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Khi nim th hai: Theo

Lut thng nht v Hi phiu (Cng c Ginev 1930) - L mt mnh lnh yu cu tr tin v iu kin, do mt ngi k pht cho ngi khc, yu cu ngi ny: Hoc khi nhn thy Hi phiu, hoc ti mt ngy c th trong tng lai; hoc ti mt ngy c th xc nh trong tng lai, phi tr mt s tin nht nh cho mt ngi ngi no , hoc theo lnh ca ngi ny tr cho mt ngi khc, hoc tr cho ngi cm phiu.
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Khi nim th ba

Theo Php lnh v Thng phiu ca Vit Nam: - Hi phiu l mt chng ch c gi do ngi k pht lp, yu cu ngi b k pht thanh ton khng iu kin mt s tin xc nh khi c yu cu hoc vo mt thi gian nht nh trong tng lai cho ngi th hng.

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4. Cc bn lin quan trong hi phiu 4.1. Ngi k pht HP (Drawer):


- Ngi k pht hi phiu thng l ngi bn. - L ngi lp v k HP ra lnh cho ngi b k pht phi tr mt s tin nht nh cho ngi hng li.
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- 2 quyn li ca ngi k pht: + Ngi k pht HP c quyn k pht HP cho bt k ai.

+ L ngi hng li u tin ca hi phiu.

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- 2 ngha v ca ngi k pht:


+ Cam kt rng HP s c chp nhn v c tr tin khi xut trnh. + Khi hi phiu b t chi tr tin, ngi k pht phi c trch nhim hon tr s tin hi phiu cho ngi hng li.
(Ngi k pht HP phi khc vi ngi chp nhn HP - khng cng l mt ngi)
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4.2. Ngi b k pht hi phiu (Drawee) - ngi tr tin hi phiu:


- L ngi nhp khu hoc mt ngi khc c ngi tr tin ch nh, c th:
+ l ngi chp nhn tr tin (accepter); + ngi bo lnh (avanler); + ngn hng (bank) - nu l ngn hng m L/C (issuing bank).

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4.3. Ngi hng li (benificiary)


- L ngi bn v c th l mt ngi khc do ngi bn ch nh: + C th l bn thn ngi k pht th phi ghi vo HP ..tr cho ti.. hoc ..tr theo lnh ca ti.. + C th l mt ngi ch danh c ghi vo HP + C th l ngi v danh (ngi cm phiu) th HP phi trng.

Thc tin Vit Nam: Theo nguyn tc qun ch ngoi hi: ngi hng li u tin (c th hin trn mt trc ca hi phiu) ca thng nhn xut khu Vit Nam l cc NHTM Vit Nam.
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4.4. Ngi k hu HP (endorser) - ngi chuyn nhng:


- L ngi c hng li t HP nhng quyn s hu HP cho ngi khc bng cch k hu. - Trch nhim: rng buc trch nhim i vi nhng ngi k hu tip theo v i vi ngi cm phiu. - Ngi chuyn nhng u tin ca HP l ngi k pht HP.
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4.5. Ngi c chuyn nhng:

- L ngi c ngi khc chuyn nhng HP cho mnh v lc ny l ngi hng li.
4.6. Ngi cm phiu (bearer):

- L ngi c hng li t HP vi iu kin HP l loi HP v danh hoc k hu v danh ( trng). Ngi cm phiu c th tr thnh ngi c chuyn nhng bng cch ghi tn mnh vo HP.
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4.7. Ngi chp nhn tr tin HP (accepter): thng thng l ngn hng. 4.8. Ngi bo lnh HP: thng l ngn hng ni ting. 4.9. Ngi gi phiu.

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5. Lu thng hi phiu:
5.1. Lu thng hi phiu tr ngay
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Ngn hng
2 3 2 1 2

Ngn hng
3

Ngi xut khu

Ngi nhp khu

1 - Giao hng ho (c th c b chng t) 2 - K pht HP v u thc cho ngn hng thu tin h- Ngi mua tr tin cho ngi bn khi nhn thy 3 HP thng qua h thng ngn hng
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5.2. Lu thng HP tr tin sau


5

Ngn hng

4 3 2

Ngn hng

Ngi xut khu

Ngi nhp khu


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1 - Giao hng v b chng t.


2 - K pht HP v thng qua h thng ngn hng yu cu ngi mua k chp nhn tr tin vo HP. 3 - Hon tr HP c chp nhn cho ngi bn ngi bn i tin HP khi HP n hn. 4 - i tin t HP c k chp nhn.

5 - Ngi mua tr tin ging nh trng hp a.

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Hi phiu
S: 01/XK S tin: USD 100.000

H ni, ngy .......

Ngay sau khi nhn thy bn th nht ca hi phiu ny (bn th hai cng ngy thng khng tr tin) tr theo lnh ca NH Ngoi Thng Vit Nam mt s tin l 100.000 USD. Thuoc ti khon ca Tng cng ty XNK Tp phm. K pht cho Ngn hng ngoi thng Vit Nam Theo L/C s: m ngy Gi: . . . . . . . Tng gim c Tocontap
K tn
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6. c im ca HP thng mi.

Bill of Exchange
No: 01/XK For: USD 100.000 Hanoi, 10/5/2006.

At sight of this FIRST of exchange (Second of the same tenor and date being unpaid). Pay to the oeder of ourselves.
The sum of one hundred thousand US dollars

Drawn under
Confirmed/irrevocable L/C no. Date/wired To. Import-export Co. (Signed)
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6. c im ca HP thng mi.
- HP l mt mnh lnh tr tin v iu kin ch khng phi l mt yu cu tr tin. l mt mnh lnh tr tin tru tng. - HP

- Tnh lu thng mt cch d dng


- HP c quy nh cht ch v hnh mu

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7. iu kin phi c khi to lp HP


7.1 V mt php l: - Ch th : Ai c k pht HP

- Khch th : Ai phi tr tin HP.

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7.2. V hnh thc


- HP phi l mt vn bn, mt chng th

- Ngn ng ca HP l ngn ng vit v thng nht. - HP phi c hnh mu ring do ngn hng hoc cng ty pht hnh - HP c th lp thnh mt hay nhiu bn (thng thng t hai bn tr ln).
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7.3. V ni dung - HP phi c tiu trn cng: Hi Phiu hoc mt t tng t: BILL OF EXCHANGE; DRAFT; EXCHANGE FOR

L mt mnh lnh i tin tru tng -a im k pht (c th ly a ch ca ngi lp phiu)


-

- S tin ghi trong HP l mt s tin c xc nh v phi ghi bng s hoc bng ch hoc c ghi c bng ch v bng s. - Quy nh v ngy thng k pht - Quy nh thi hn tr tin
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7.4. Thi hn tr tin.


7.5. a im lp hi phiu.
7.6. Ngy lp hi phiu. 7.7. Ngi k pht hi phiu phi bng tay.
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6.8. Tn h a ch ca nhng ngi c lin quan


6. 9. Tn ngi tr tin hi phiu c ghi mt trc, gc tri cui cng ca t hi phiu 6.10. a im tr tin l a im c ghi r trong t hi phiu . 6.11. Tn ngi c tr tin

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7. Nhng nghip v c lin quan ti hi phiu.

7.1. Nghip v chp nhn tr tin hi phiu (acceptance ) L hnh vi bng ngn ng ca ngi tr tin hoc ngi c ngha v tr tin u thc th hin trn mt trc ca hi phiu, cam kt tr tin cho ngi hng li mt cch v iu kin.

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Cch thc k chp nhn:


Theo UBL: - Ghi mt trc, gc bn tri cui cng ca hi phiu (trnh vi nghip v k hu) - Bng ngn ng n gin r rng. - Ghi ngy k chp nhn i vi HP c k hn. - Chp nhn phi v iu kin. - Ngi k chp nhn phi c quyn k hp ng kinh t i ngoi v k bng tay.
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- Lut Anh, M cho php chp nhn bng mt vn t ring hoc gp nhiu hi phiu bng mt vn t ring. Li: - Gn, gp nhiu hp ng - loi hp ng giao hng nhiu ln. - B mt ti chnh.
Khng li: - Cng knh, lu thng phc tp - C th b sa i Dng ny ULB coi l v hiu
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V thi hn chp nhn: C 2 trng hp:


- Nu hai bn khng qui nh g khc th ULB qui nh thi hn chp nhn l 12 thng k t ngy k pht hi phiu (thi hn hiu lc ca hi phiu l 12 thng). - Nu hai bn qui nh thi hn c th phi xut trnh hi phiu chp nhn th hi phiu phi c xut trnh chp nhn trong thi hn .
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7.2. Nghip v k hu hi phiu (endorsement).


- L hnh vi bng ngn ng ca ngi hng li hi phiu tho thun k tn ca mnh vo mt sau t hi phiu chuyn quyn hng li t hi phiu cho ngi khc.

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Cch thc k hu hi phiu:


Theo UBL: - K vo mt sau. - Ngn ng r rng, n gin.

- K hu phi v iu kin.
- Ngi k hu l ngi c quyn k cc hp ng kinh t i ngoi v k bng tay.

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Cc loi k hu Hi phiu:
a. K hu chuyn quyn: - Ngi k hu chuyn quyn s hu t hi phiu cho ngi c chuyn nhng. - K hu chuyn quyn c 4 loi:

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- K hu trng ( blank endorsement)


+ Ngi k hu ch k tn mt sau t hi phiu. + Ngi k hu khng ch nh ngi c hng li l ai. + Ngi k hu ch k tn mt sau v nu ghi th ghi chung chung : tr cho.... - K hu theo lnh: ( to order endorsement): + Ngi k hu ch ghi cu: tr theo lnh ng X v k tn.
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- K hu hn ch, ch danh (restrictive endorsement): L vic k hu ch r ngi c hng li hi phiu v ch tr cho ngi m thi.
- K hu min truy i (without recourse endorsement): L vic k hu m ngi k hu ghi thm cu min truy i ngi k hu cng vi 1 trong 3 loi k hu ni trn.

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b. K hu u quyn.
c. K hu th chp

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7.3. Nghip v bo lnh hi phiu:


- L s cam kt ca ngi th ba s tr tin cho ngi hng li khi hi phiu n hn tr tin.

- Lut ULB khng qui nh r k bo lnh vo mt trc hay mt sau ca t hi phiu.

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7.4. Khng ngh:

- L mt th tc m ngi c hng li t hi phiu phi thc hin khi hi phiu b t chi chp nhn hoc b t chi tr tin, hoc c chp nhn m b t chi tr tin.

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8. Cc loi hi phiu thng mi


8.1. Cn c vo thi hn tr tin hi phiu c 2 loi: - Hi phiu tr tin ngay (at sight draft). - Hi phiu c k hn (usance draft).

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8.2. Cn c vo hi phiu c km chng t hay khng:


- Hi phiu trn (Clean Bill of Exchange): L loi hi phiu m vic tr tin khng km theo chng t hng ho.

- Hi phiu km chng t (Documentary Bill of Exchange): L loi hi phiu c km theo chng t hng ho. Ngi tr tin phi tr tin hi phiu hoc chp nhn gi tin vo hi phiu ri mi c nhn chng t hng ho.
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Hi phiu km chng t c hai loi: + Hi phiu D/A. (Documents against acceptance) + Hi phiu D/P. (Documents against payment)

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8.3 Cn c vo tnh cht chuyn nhng ca hi phiu


- Hi phiu v danh (nameless draft)
- Hi phiu nh danh (name draft) - Hi phiu theo lnh (to order draft).

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8.4. Cn c vo phng thc tr tin p

dng trong ngoi thng: - Hi phiu nh thu (for collection).

- Hi phiu tn dng chng t (for L/C).

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8.4. Cn c vo ngi k pht l ai:

- Hi phiu thng mi (Commercial Bill of Exchange). - Hi phiu ngn hng (Bankers draft).

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II. Sc (cheque):
1. Khi nim: - Sc l mt t mnh lnh tr tin v iu kin ca ngi mua ra lnh cho ngn hng nm ti khon ca mnh, yu cu ngn hng trch t ti khon mt s tin nht nh tr cho ngi hng li ghi trn t sc hoc tr cho ngi cm sc. 2. Lut iu chnh lu thng sc: - Cng c Ginev v sc nm 1931 c nhiu nc p dng (c, Php, , H Lan, an Mch...)
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3. Nhng ngi c lin quan trong sc:


- Ngi pht hnh sc- ngi ch ti khon yu cu trch tin tr cho ngi khc. - Ngn hng tr tin - Ngi hng li t sc - Ngi cm sc- Ngi c ngi khc chuyn nhng sc cho mnh v lc ny tr thnh ngi hng li sc.

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4. Ni dung ca sc:
Sc c gi tr thanh ton nh tin t do vy sc phi tun th nhng ni dung v hnh thc theo lut nh: - Ngi k pht sc phi c s d trn ti khon tin gi khng k hn ti ngn hng - S tin pht hnh trn t sc khng c vt qu s d trn ti khon. - Sc phi lm bng vn bn, c mt hnh mu nht nh trong ton quc do ngn hng nh nc pht hnh. cc nc t bn ngi pht hnh quyt nh hnh mu ca sc.
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- Tiu sc phi c ghi trn t sc bng mt th mc v cng vi ngn ng k pht sc. - Trn sc phi ghi r a im v ngy thng lp sc; a ch ca ngi yu cu trch ti khon, s ti khon phi trch; Ngn hng tr tin; tn v a ch ngi hng li sc; Ch k ca ngi pht hnh sc. - S tin ghi (cch ghi v cch tr nh trong hi phiu). Hin nay c nhiu ngn hng dng my in s tin, k hiu tin vo ch trng.
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- Sc mang tnh cht thi hn, ch c gi tr thanh ton trong thi hn hiu lc ca n. - Thi hn hiu lc ca sc c ghi r trn t sc: + 8 ngy k t ngy pht hnh sc v l sc lu thng trong phm vi 1 nc. + 20 ngy lu thng trong cng mt chu. + 70 ngy lu thng khng cng chu.

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5. Lu thng sc:
5.1 Lu thng sc thng mi quc t: 1. Pht hnh sc thanh ton
NHNK
4 5 6 3

NHXK
2 7

2,3. Nh thu.
4. Xut trnh sc i tin. 5. Tr tin. 6. Quyt ton thanh ton sc.

NK

XK

7. Tr tin cho ngi XK

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5.2. Lu thng sc ngn hng quc t:


NK XK 3

1. Mua sc tr n.
5

4
6

2. Ghi n ngi NK. 3. Pht hnh sc. 4. Xut trnh sc i tin.

NHNK

NHXK

5. Ghi C ti khon ngi XK.


7. Quyt ton sc gia hai NH.

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6. Nhng im khc nhau c bn gia hi phiu v sc:


- Hi phiu l mt chng t, mt cng c tn dng, cng c thanh ton. Sc khng phi l cng c tn dng v sc khng c thi hn tn dng. - Hi phiu c th tc chp nhn- Sc khng c. - Vi hi phiu khi lp phiu khng cn c tin bo chng hi phiu phi c thanh ton khi n hn. Cn sc v nguyn tc phi c tin bo chng khi pht hnh.
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im ch khi dng sc:


- V nguyn tc: Tin bo chng (Tin tr kim) trn ti khon ca ngi pht hnh sc khng c s dng k t ngy k pht sc cho n lc sc c thanh ton. Song trn thc t tin sc vn c s dng. V vy ngi hng li buc ngi NK s dng sc xc nhn (xc nhn s tin c trn ti khon). - Lut Anh M rt thc dng trong vic k pht v lu hnh sc. Min khi no n ngy thanh ton sc c tin trn ti khon l c. Thanh ton theo lut Tng pht v tip thu khi k pht sc c th khng c tin trn ti khon song trong thi hn sc lu thng tin tip tc tp kt v ti khon vn c chp nhn.
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7. Cc loi sc.
- Sc ch danh: Trn sc ghi r tn ngi hng li, loi ny khng chuyn nhng c bng hnh thc k hu. - Sc v danh: Trn sc khng ghi r tn ngi hng li hoc c ghi th ghi: Tr cho ngi cm sc; sc c th chuyn nhng bng cch trao tay. - Sc theo lnh (cheque to order ). Trn sc ghi: tr theo lnh ca ng X. Loi ny c th chuyn nhng c theo hnh thc k hu.
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- Sc gch cho (crossed cheque). L loi sc m ngi pht hnh sc hoc ngi hng li sc dng bt gch cho hai gch chng t sc ny khng dng rt tin mt m dng chuyn khon. C hai loi: + Sc gch cho thng (khng ghi tn ngn hng lnh h tin). + Sc gch cho c bit (c ghi tn ngn hng).
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- Sc du lch (Travellers cheque). Loi sc ny do ngn hng pht hnh yu cu chi nhnh hoc i l ca mnh nc ngoi tr mt s tin no cho ngi hng li sc. Ngi hng li sc l khch du lch, khi mua sc phi k, khi nhn tin phi k i chng, nu ng ngn hng mi tr tin. Thi hn hiu lc ca sc du lch c th c hn v c th v thi hn. Trn sc ghi r khu vc Ngn hng tr tin, ngoi khu vc sc khng c gi tr thanh ton. - Sc chuyn khon (Transferable Cheque). Ch yu dng trong lnh vc thng mi. Ngi k pht sc ra lnh cho ngn hng trch t ti khon mnh chuyn sang mt ti khon khc ti 1 ngn hng khc. Loi sc ny khng dng rt tin mt c.
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- Sc xc nhn (Certified cheque). L loi sc c ngn hng ng ra xc nhn vic tr tin. Trn sc thng thng c ghi: Xc nhn s tin... tr n ngy... ti ngn hng... K tn. Vi loi sc ny phi m ti khon xc nhn v ch c tr s tin ghi trn ti khon m thi. Loi sc ny dng m bo an ton cho cng vic thanh ton cc hp ng c kim ngch ln; vic tr tin xy ra thng xuyn. C th xc nhn cho 1 t sc hoc c quyn sc.

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III. K phiu (Promissory Note ). 1. Khi nim: - L mt giy ha tr tin ca ngi nhp khu gi chi ngi xut khu ha cam kt tr mt s tin nht nh cho ngi hng li trong thi hn ghi trn k phiu . - Cc ngun lut p dng iu chnh hi phiu cng c p dng i vi k phiu.

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Cc c im chnh:
- K hn ca k phiu c ghi r trn k phiu. - K phiu c th do mt hay nhiu ngi cng k pht. - K phiu khng cn c s bo lnh ca ngi th 3. - K phiu ch c mt bn.

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