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- Ngn hng chuyn tin l ngn hng m ngi nh thu giao ch th nh thu. - Ngn hng thu l bt k mt ngn hng no ngoi ngn hng chuyn tin thc hin qu trnh nh thu. - Ngi tr tin l ngi m chng t xut trnh i tin anh ta,l ngi nhp khu, ngi s dng dch v c cung ng( ngi mua). * Cc hnh thc ca phng thc nh thu. Theo loi hnh ngi ta c th chia thnh nh thu phiu trn, v nh thu km chng t. - Nh thu phiu trn: y l phng thc thanh ton trong ngi ngi bn u thc cho Ngn hng thu h tin ngi mua cn c vo hi phiu do mnh lp ra, cn chng t gi hng th gi thng cho cho ngi mua khng qua Ngn hng. Trnh t tin hnh nghip v nh thu phi tri qua cc bc sau: (1): Ngi bn sau khi gi hng v chng t gi hng cho ngi mu, h s lp mt hi phiu i tin ngi mua v u thc cho ngn hng ca mnh i tin h bng ch th nh thu. (2): Ngn hng phc v ngi bn kim tra chng t, sau gi th u thc nh thu km hi phiu cho ngn hng i l ca mnh nc ngi mua nh thu tin. (3): Ngn hng i l yu cu ngi mua tr tin hi phiu (nu tr tin ngay) hoc chp nhn tr tin hi phiu (nu mua chu). (4): Ngn hng i l chuyn tin thu c cho ngi bn thng qua ngn hng chuyn chng t. Nu ch l chp nhn hi phiu th ngn hng gi hi phiu hoc chuyn li cho ngi bn. Khi n hn thanh ton, ngn hng s i tin ngi mua v thc hin vic chuyn tin nh trn.

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S 2 : Trnh t nh thu phiu trn. Phng thc nh thu phiu trn ch p dng trong cc trng hp ngi bn v ngi mua tin cy ln nhau hoc l c quan h lin doanh vi nhau gia cng ty m, cng ty con hoc chi nhnh ca nhau. Hoc trong trng hp thanh ton v cc dch v c lin quan ti xut khu hng ho. Phng thc nh thu phiu trn khng p dng thanh ton nhiu trong mu dch v n khng m bo quyn li cho ngi bn. i vi ngi mua, p dng phng thc ny cng gp nhiu bt li, v nu hi phiu n sm hn chng t, ngi mua phi tr tin ngay trong khi khng bit vic giao hng ca ngi bn c ng hp ng hay khng. Nh thu km chng t: y l phng thc trong ngi bn u thc cho Ngn hng thu h tin ngi mua khng nhng cn c vo hi phiu m cn cn c v b chng t gi hng km theo vi iu kin l nu ngi mua tr tin hoc chp nhn tr tin hi phiu th Ngn hng mi trao ton b chng t gi hng cho ngi mua nhn hng. S 3: Trnh t nh thu km chng t (1): Ngi bn sau khi gi hng cho ngi mua, lp b chng t nh ngn hng thu h tin. B chng t gm hi phiu v cc chng t gi hng km theo. (2): Ngn hng phc v ngi bn u thc cho ngn hng ai l ca mnh nc ngi mua nh thu tin. (3): Ngn hng i l yu cu ngi mua tr tin. Ngn hng ch trao chng t gi hng cho ngi mua nu ngi mua tr tin hoc chp nhn hi phiu. (4): Ngn hng i l chuyn tin cho ngui bn thng qua ngn hng chuyn chng t.

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Trong nh thu km chng t, ngi bn ngoi vic nh thu h tin cn c vic nh ngn hng khng ch chng t vn ti i vi ngi mua. Vi cch khng ch ny th quyn li ngi bn c m bo hn. Tuy nhin, n c nhc im l ngi bn khng khng kh c vic tr tin ca ngi mua, ngi mua c th ko di thi gian t tin khi thy tnh hnh th trng bt li cho h hay vic tr tin tin hnh qu chm chp.Mt khc, Ngn hng ch ng vai tr l trung gian thu tin h, ch khng c trch nhim n vic tr tin ca ngi mua. c. Thanh ton bin gii. * nh ngha. Thanh ton bin gii l hot ng thanh ton quc t c thc hin ti khu vc bin gii ng b cc nc. c im ca thanh ton bin gii. Thanh ton bin gii c nhng c im sau: - ng tin s dng trong thanh ton bin gii l ng ni t, ng tin ca nc c chung bin gii v ng ngoi t mnh. - Phng thc giao dch c s l trc tip gia hai Ngn hng, khng phi s dng thanh ton quc t qua mng. - Ngn hng c php hot ng thanh ton bin gii c trc tip giao dch m ti khon, thc hin cc nghip v lin quan vi Ngn hng nc c chung bin gii. iu kin ca thanh ton bin gii. - Ngn hng c thc hin thanh ton bin gii trn c s cc iu kin sau: - Chnh ph, ngn hng Nh nc cho php ngn hng thanh ton bin gii vi nc bn.

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- c hip nh hoc vn bn php l c k kt chnh thc gia ngn hng vi ngn hng nc bn. - Ngn hng c cn b c trnh cn thit v chuyn mn, ngoi ng v cng c phng tin lm vic giao dch vi ngn hng bn. d. Tn dng chng t (L/C). y l phng thc thanh ton quan trng v ch yu ti Ngn hng thng mi hin nay. Tn dng chng t c gi vi nhiu tn khc nhau nh: Letter of Credit, Credit, Document Credit. Vit Nam ngoi tn l tn dng chng t cn c cc tn khc nh L/C, th tn dng ...Trc y, th tn dng cn c gi l tn dng thng mi nhng nay th t ny khng cn c dng na m thng dng nht l tn dng chng t v n th hin ng nht ngha tn dng km chng t. Vy tn dng chng t l g? 1.2. Tn dng chng t - Phng thc thanh ton quc t ch yu v quan trng ca Ngn hng thng mi. 1.2.1. nh ngha: Phng thc tn dng chng t l mt s tho thun trong mt Ngn hng (Ngn hng m th tn dng) theo yu cu ca khch hng (ngi yu cu m th tn dng) s tr mt s tin nht nh cho mt ngi khc (ngi hng li s tin th tn dng) hoc chp nhn hi phiu do ngi ny k pht trong phm vi s tin khi ngi ny xut trnh cho Ngn hng mt b chng t thanh ton ph hp vi nhng quy nh ra trong th tn dng. 1.2.2. Cc bn tham gia.

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Cc bn tham gia vo qu trnh thanh ton theo phng thc tn dng chng t gm 4 bn. Th nht l ngi yu cu m L/C (Applicant): l ngi mua, ngi nhp khu hoc l ngi mua u thc cho mt ngi khc. Th hai l ngi hng li (Beneficiary): l ngi bn, ngi xut khu. Th ba l ngn hng pht hnh (Issuing Bank): l Ngn hng pht hnh L/C, l Ngn hng phc v ngi mua. Th t l ngn hng thng bo (Advising Bank): l Ngn hng nc ngi hng li.

Ngoi ra, trong thc t vn dng phng thc tn dng chng t, tu theo tng iu kin c th cn c s tham gia ca mt s ngn hng khc nh: Ngn hng xc nhn (Congiring Bank), Ngn hng ch nh (Nominated Bank), Ngn hng hon tr (Reimbursing Bank)... 1.2.3. Quy trnh nghip v thanh ton L/C. S 1. Trnh t nghip v thanh ton L/C. (1) : Trong qu trnh thanh ton hng ho xut nhp khu, ngi xut khu v ngi

nhp khu k hp ng thng mi vi nhau. Nu ngi xut khu yu cu thanh ton hng ho theo phng thc tn dng chng t th trong hp ng thng mi phi c iu khon thanh ton theo phng thc tn dng chng t. (2) : Ngi nhp khu cn c vo hp ng thng mi lp n xin m L/C ti Ngn

hng phc v mnh.

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(3) :

Ngn hng pht hnh s kim tra xem n m th tn dng hp l hay cha.

Nu p ng yu cu Ngn hng s m L/C v thng bo qua Ngn hng i l ca mnh nc ngi xut khu v vic m L/C v chuyn 1 bn gc cho ngi xut khu. (4) : Khi nhn c thng bo v vic m L/C v 1 bn gc L/C, Ngn hng thng bo

chuyn L/C cho ngi th hng. (5) : Ngi xut khu khi nhn c 1 bn gc L/C, nu chp nhn ni dung L/C th s

tin hnh giao hng theo ng quy nh k kt trong hp ng. Nu khng h s yu cu Ngn hng chnh sa theo ng yu cu ca mnh ri mi tin hnh giao hng. (6) : Sau khi chuyn giao hng ho, ngi xut khu tin hnh lp b chng t thanh

ton theo quy nh ca L/C v gi n Ngn hng pht hnh thng qua Ngn hng thng bo yu cu c thanh ton. Ngoi ra, ngi xut khu cng c th xut trnh b chng t thanh ton cho Ngn hng c ch nh thanh ton c xc nh trong L/C. (7) : Ngn hng pht hnh kim tra b chng t thanh ton nu thy ph hp vi quy

nh trong L/C th tin hnh thanh ton hoc chp nhn thanh ton. Nu Ngn hng thy khng ph hp th s t chi thanh ton v tr h s cho ngi xut khu. (8) : Ngn hng pht hnh giao li b chng t thanh ton cho ngi xut khu v yu

cu thanh ton. (9) : hng. Trn y l ton b trnh t nghip v thanh ton quc t theo phng thc tn dng chng t. 1.2.4. Th tn dng. a. Khi nim: Ngi pht hnh kim tra li b chng t v tin hnh hon tr tin cho ngn

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Th tn dng l mt phng tin rt quan trng ca phng thc tn dng chng t. Nu khng m th tn dng th phng thc thanh ton ny khng th xc lp c v ngi xut khu s khng giao hng cho ngi nhp khu. Vy th tn dng l g? Th tn dng l mt bc th do Ngn hng lp ra trn c s yu cu ca khch hng, trong Ngn hng cam kt tr tin cho ngi hng li nu h xut trnh y b chng t thanh ton ph hp vi ni dung th tn dng. b. Vai tr. Th tn dng l mt vn bn mang tnh php l n l cn c php l Ngn hng quyt nh vic tr tin, chp nhn hay chit khu hi phiu, l c s ngi mua c tr tin cho Ngn hng hay khng. Ngoi ra th tn dng l mt cng c hiu qu trong vic c th, chi tit, hon thin ho nhng ni dung m hp ng cha bn ti, khc phc nhng sai st, nhng iu khon khng c li trong hp ng nu xt thy vic hu hp ng l c li. Th tn dng c vai tr rt quan trng nh vy v tuy c thnh lp trn c s hp ng mua bn nhng sau khi c m n hon ton c lp vi hp ng mua bn.iu ny c ngha l khi thanh ton, cc ngn hng ch cn c vo cc b chng t ph hp m thi. Tnh cht c lp tng i ca th tn dng chi phi ton b cc khu ca qu trnh thanh ton, quy nh ton b ngha v ca cc bn tham gia. Bn thn phng thc tn dng chng t t ra u vit hn so vi nhng phng thc khc, song n khng phi l phng thc m bo trnh c ri ro cho cc bn tham gia, trong c Ngn hng. c. Ni dung ca th tn dng.

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Th tn dng c tnh cht quan trng, n hnh thnh trn c s ca hp ng mua bn, nhng sau khi c thit lp n li hon ton c lp vi hp ng mua bn. Mt th tn dng c th c nhng iu khon sau: (1) (2) (3) : S hiu, a im, v ngy m L/C. : Tn v a ch ca nhng ngi c lin quan ti phng thc tn dng chng t. : S tin ca L/C. S tin ca L/Cva c nghi bng s ,va c nghi bng ch v phi thng nht vi nhau. ng thi, tn ca n v tin t phi r rng. (4) : Thi hn hiu lc, thi hn tr tin v thi hn giao hng ghi trong L/C. Thi hn hiu lc Thi hn hiu lc ca L/C l thi hn m ngn hng m L/C cam kt tr tin cho ngi xut khu xut trnh b chng t trong thi hn v ph hp vi nhng iu kin ghi trong L/C.Thi hn hiu luc L/C bt u tnh t ngy m L/C n ngy ht hiu lc L/C. Thi hn tr tin ca L/C - L thi hn tr tin ngay hay tr tin sau. iu ny hon ton ph thuc quy nh ca hp ng. Thi hn tr tin c th nm trong hoc ngoi thi hn hiu lc ca L/C. Thi hn giao hng. Thi hn giao hng c ghi trong L/C v do hp ng mua bn quy nh.Thi hn giao hng c quan h cht ch vi thi hn hiu lc ca L/C. (5) : Nhng ni dung v hng ho nh: Tn hng, s lng, trng lng, gi c, quy

cch phm cht, bao b, k m hiu...cng c ghi trong L/C.

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(6)

: Nhng ni dung v vn ti, giao nhn hng (FOB, CIF, CFR...), ni gi v ni

giao hng, cch vn chuyn v cch giao hng. (7) : Nhng chng t m ngi xut khu phi xut trnh l mt ni dung then cht

ca L/C, bi v b chng t quy nh trong L/C l mt bng chng ca ngi xut khu chng minh rng mnh hon thnh ngha v giao hng v lm ng nhng iu quy nh ca L/C. Do vy, Ngn hng phi tin hnh tr tin cho ngi xut khu nu b chng t ph hp vi nhng iu quy nh trong L/C. (8) : S cam kt tr tin ca Ngn hng m L/C, y l ni dung cui cng ca L/C.

N rng buc trch nhim ca ngn hng m L/C. Ngn hng cam kt s tr tin khi ngi xut khu trnh y b chng t hp l. (9) : Nhng iu khon c bit khc.

(10): Ch k ca Ngn hng m L/C. L/C thc cht l mt kh c dn s, do vy, ngi k n cng phi l ngi c y nng lc hnh vi, nng lc php l tham gia v thc hin quan h dn lut. d. Hnh thc th tn dng (L/C). C rt nhiu cch phn loi th tn dng. Tu theo tng tiu thc khc nhau ngi ta c th phn loi khc nhau. Theo loi hnh ngi ta c th chia lm hai loi l L/C c th hu ngang v L/C khng hu ngang. L/C c th hu ngang. - y l loi L/C m ngi yu cu m c ton quyn ngh Ngn hng pht hnh sa i, b xung hoc hu b n m khng cn bo trc cho ngi hng li bit (ng nhin l vic hu b phi c thc hin trc khi L/C thanh ton).