TI LIU MN HC THANH TON QUC T

Bin son: Th.S H Thanh Tng

Chia s b i thnh vin Lu n n Sinh Vin Kinh T SinhVienKT.Net

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THNG TIN TNG QUT V MN HC:

1 Ngi son: Th.S H Thanh Tng 2 S n v hc trnh: 4. Trong 45 tit l thuyt 15 tit thc hnh, thuyt trnh v tho lun. 3 i tng hc: Sinh vin i hc cc ngnh kinh t nm th 3 hoc nm cui 4 Cc kin thc c bn cn hc trc: hon tt chng trnh i cng cho sinh vin khi kinh t. 5 Mc tiu v yu cu ca mn hc: Mn hc trang b cho sinh vin i hc (khng chuyn ngnh ngoi thng) kin thc c bn v nghip v thanh ton quc t phc v cho hot ng ngoi thng ca doanh nghip, k nng tc nghip cc cng vic lin quan n hot ng thanh ton quc t ca doanh nghip. Sau khi hc xong mn ny sinh vin c th thc hin c nhng nghip v thanh ton quc t pht sinh trong hot ng xut nhp khu ti doanh nghip v c kh nng lm mt s cng vic lin quan nh lp, kim tra b chng t, x l hoc iu chnh chng t, lp yu cu thanh ton quc t v yu cu ngn hng thc hin cc nghip v thanh ton quc t c th cho doanh nghip, theo di qu trnh thc hin nghip v lin quan, yu cu tu chnh L/C, lp hi phiu i tin cho hng ho xut khu, t vn cho lnh o doanh nghip nhng nghip v lin quan n thanh ton quc t 6 Hnh thc ging dy: Sinh vin s c pht ti liu lc gin l thuyt ca mn hc c th c v nghin cu cc ti liu c lin quan trc. Gi ln lp ging vin ging gii bng cc dn chng t thc t, minh ho bng cc biu mu chng t thc t, t cc cu hi lin quan (hoc a ra tnh hung) kch thch t duy sinh vin trong bui hc. Trong bui ging ging vin trnh chiu tm tc cc mc chnh bng power point, vit, v ln bng nhng thng tin minh ho hay cc chi tit cn thit cho vic tip thu cc kin thc mn hc ca sinh vin tt hn.

B CC
CHNG I CC VN C BN V NGN HNG THNG MI & T GI HI OI (5 tit) CHNG 2 PHNG TIN THANH TON QUC T (5 tit) CHNG 3 IU KIN THANH TON QUC T (5 tit) CHNG 4 B CHNG T TRONG THANH TON QUC T (15 tit) CHNG 5 PHNG THC THANH TON QUC T (15 tit) V 15 tit thc tp xen k cc vn lin quan

TI LIU THAM KHO 1. Hi oi v thanh ton quc t - PGS-TS Trn Hong Ngn, nh xut bn thng k 2003 2. Thanh ton quc t - TS. Nguyn Ninh Kiu, nh xut bn thng k 2008 3. Thanh ton quc t - PGS-TS L Vn T 3. L thuyt ti chnh tin t - PGS-TS. Nguyn Thanh Tuyn, 4. Nghip v ngn hng TS. Nguyn Ninh Kiu, nh xut bn thng k 5. Cc ti liu, mu chng t giao dch ngoi thng ca cc ngn hng, doanh nghip. 6. V cc ti liu, tp ch ngnh c lin quan

Chng 1: CC VN C BN V NGN HNG THNG MI & T GI HI OI. I. Cc vn c bn v ngn hng thng mi 1.1. nh ngha: Ngn hng thng mi c nh ngha v chi phi bi hai lut c lin quan l lut ngn hng nh nc 1997 v lut tn dng 1997

1.1.1. Lut tn dng 1997 nh ngha ngn hng thng mi: ngn
hng thng mi l t chc tn dng c thc hin ton b cc hot ng ngn hng v cc hot ng khc c lin quan. Hot ng kinh doanh tin t, lm dch v ngn hng vi ni dung nhn tin gi v s dng tin gi cp tn dng, cung ng cc dch v thanh ton.

1.1.2. Lut ngn hng nh nc 1997 nh ngha hot ng ngn

hng: Hot ng ngn hng l hot ng kinh doanh tin t, lm dch v ngn hng vi ni dung thng xuyn l nhn tin gi v s dng tin ny cp tn dng v cung ng dch v thanh ton. 1.2. Phn loi ngn hng thng mi: Ngn hng thng mi c th c phn loi da trn nhng tiu ch khc nhau nh theo hnh thc s hu, theo tch cht kinh doanh hoc theo mi quan h trong t chc.

1.2.1. Theo hnh thc s hu:

1.2.1.1. Ngn hng thng mi quc doanh V d: Ngn hng Cng thng Vit nam (Viet Incombank), Ngn hng nng nghip v pht trin nng thn Vit Nam

1.2.1.2. Ngn hng thng mi c phn: v d ngn hng Chu, ngn hng ng , Sacombank 1.2.1.3. Ngn hng lin doanh: 1.2.1.4. Chi nhnh ngn hng nc ngoi: V d: HSBC, City Bank, ABN-AMRO

1.2.2. Theo Tnh cht kinh doanh: c th da vo cch chn i

tng khch hng s(doanh nghip, doanh s giao dch ln) v l(c nhn) 1.2.2.1. Ngn hng bn s: ABN-AMRO Bank, Deutsche Bank 1.2.2.2. Ngn hng bn l: Vietcombank, ACB, ANZ bank

1.2.3. Theo Quan h trong t chc: Ngn hng hi s (hi s

chnh), chi nhnh cp 1, cp 2, cc vn phng giao dch. Theo th bc quan h, cc chi nhnh hoc vn phng giao dch s c hi s chnh qun quyn cho php thc hin nhng giao dch loi no. 1.3. Cc hot ng ch yu ca ngn hng thng mi:

1.3.1. Hot ng huy ng vn:

Nhn tin gi ca t chc c nhn v t chc tn dng khc Pht hnh chng ch tin gi, tri phiu v cc giy t c gi khc huy ng vn. Vay vn Vay nhn hn ca ngn hng Nh nc. Cc hnh thc huy ng khc

1.3.2. Hot ng tn dng

1.3.2.1. Cho vay: Cho vay ngn hn Cho vay trung, di hn

1.3.3. Bo lnh: Bo lnh vay, thanh ton, thc hin hp ng, bo

lnh u thu trong phm vi vn t c ca ngn hng thng mi.

1.3.4. Chit khu: c chit khu v ti chit khu cc giy t c

gi, cc thng phiu

1.3.5. Cho thu ti chnh: Ngn hng thng mi c php hot

ng cho thu ti chnh thng qua cng ty cho thu ti chnh do chnh mnh lp ra Trong cc hot ng trn th tn dng, bo lnh v chit khu chnh l hai trong nhng hot ng cung cp cc dch v cung cp cc dch v lin quan n thanh ton quc t cho cc doanh nghip c nhu cu. 1.4. Hot ng dch v thanh ton v ngn qu: Ngn hng thng mi c php m ti khon cho c nhn, t chc trong ngoi nc c nhu cu thanh ton gia cc ngn hng vi nhau. M ti khon ti ngn hng nh nc ni ngn hng thng mi t tr s chnh v duy tr ti y lng d tr bt buc theo quy nh (hoc duy tr tin gi theo mc ch ring ca ngn hng thng mi). T thc hin cc dch v thanh ton v ngn qu nh: Cung cp cc phng tin thanh ton Dch v thanh ton trong nc 6

Thc hin cc dch v thu h, chi h Thu, pht tin mt cho khch hng T chc h thng thanh ton ni b v lin ngn hng trong nc Tham gia v thc hin dch v thanh ton quc t khi c ngn hng Nh nc cho php. Cc hot ng ny hu ht chnh l nhng hot ng lin quan trc tip n kh nng cung cp cc dch v thanh ton quc t cho doanh nghip v thanh ton lin ngn hng trong v ngoi nc (khi c cho php bi ngn hng nh nc theo quy nh hin hnh). 1.5. Cc hot ng khc:

1.5.1. Gp vn mua c phn 1.5.2. Tham gia th trng tin t: nh ghi s, pht hnh cc loi
tri phiu ngn hn, mua bn cc khon n ngn hn, cung cp cc khon vay ngn hn, iu tit vn gia cc ngn hng thng mi

1.5.3. Kinh doanh ngoi hi (khi c ngn hng nh nc cho

php)

1.5.4. U thc v nhn y thc: nh qun l ti sn, y thc ngn

hng khc thu chi h

1.5.5. T vn ti chnh 1.5.6. Bo qun vt qu gi 1.5.7. Cung ng dch v bo him 1.5.8. Mt s hot ng khc

II.

CC VN C BN V T GI HI OI 2.1. T gi hi oi: Khi nim: T gi hi oi l s so snh mi tng quan gi tr gia hai ng tin ca hai quc gia khc nhau. Hoc ngi ta c th ni t gi hi oi l gi c n v tin t nc ny th hin bng s lng n v tin t nc khc. V d: Ngy 08/8/2007 Ti th trng London: NewYork: Tokyo: Hongkong: Paris: Singapore: Sydney: 2.2. 1GBP 1USD 1USD 1USD 1USD 1USD 1AUD = 1,4429 EUR = 1,31549 CHF = 119,591 JPY = 7,8819 HKD = 0,82613 EUR = 1,64837 SGD = 0,72914 USD

Phng php biu th t gi (yt gi), cch c:

2.2.1. Phng php biu th th nht:

L phng php biu th m trong ly tin trong nc (bn t) lm mt n v so snh vi s lng tin t nc ngoi (ngoi t)

1 bn t = x ngoi t

Phng php biu th ny thng dng mt s nc nh Anh, M , c, .... V d: Ngy 08/08/2007 Ti th trng London: lc m ca 1 GBP 1 GBP = 1,4429 EUR = 1,74658 USD

GBP l k hiu ca ng Bng Anh Trong v d trn ng GBP c gi l ng tin yt gi, cc ng tin FRF, USD l ng tin nh gi.

2.2.2. Phng php biu th th hai:

L phng php biu th m trong ly ngoi t lm mt n v so snh vi s lng tin t trong nc. 1 ngoi t = x bn t Phng php ny c dng nhng nc cn li (trong c Vit Nam). V d: Ngy 03/09/2006 Ti th trng Paris: lc m ca 1 USD 1 GBP = 0,82613 EUR = 1,4429 EUR

Ch : T gi 1 USD = 0,926 EUR c th vit USD EUR = 0,82613

Hoc : USD/EUR= 0,82613

2.3.

S lc lch s t gi hi oi: T gi hi oi xut hin khi vic trao i hng ho din ra gia nhng vng lnh th s dng nhng ng tin khc nhau. Vo thi k x hi phong kin pht trin, khi cc ng tin c cc vua, cha pht hnh ch yu da trn c s d tr vng, chu bu trong ngn kh ca mi quc gia v c gi l ch bn v vng. V d: Thng nhn t nc A n nc B bun bn, nc A lu hnh ng tin vng cha 5gram(vng)/ng v nc B lu hnh ng tin vng cha 3gram(vng)/ng. Vo giai on u ca trao i ngoi thng cc thng nhn thng xc nh t l vng hm cha trong cc ng tin (t l ny do cc triu i phong kin tuyn b) xc nh t l quy i khi bun bn. Theo 1 ng ca nc A s bng 5/3 ng tin nc B.

2.4.

Xc nh t gi hi oi theo phng php tnh cho Mt s th trng hi oi ch nim yt t gi hi oi gia bn t vi cc ngoi t, do vy khi cn tnh t gi hi oi gia cc ngoi t th phi dng phng php tnh cho.

V d:

1 GBP 1 GBP

= 1,4429 EUR = 1,74658 USD

Yu cu tnh t gi EUR/USD. EUR/USD = 1,74658/1,4429 = 1,21046 Hoc 1 EUR = 1,21046 USD C th khi qut bng cng thc : A B = A C x C B

Trong : A v B l cc ngoi t, C l ng tin trung gian c t gi c th ln lt so vi A v B. Cc tnh ton trn ch yu

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III.

CC NGHIP V HI OI 3.1 Nghip v ngoi hi giao ngay (Spot Operation) 3.1.1 Khi nim: Vic mua bn ngoi t c thc hin ngay thi im giao dch, cn c vo t gi ngay thi im giao dch. 3.1.2 T gi mua v t gi bn (two way price) Ti cc th trng hi oi ngi a thng s dng mt ng tin yt gi v theo cc ng tin nh gi s ln lt c gi mua(bit rate, buying price)/bn(offer rate, selling price, ask price) V d: Ngy ti th trng New york lit k cc ngoi t khc nh sau EUR 1.3262 - 1.3282 JPY 112.79 - 112.89 SGD 1.6020 1.6030 Hoc c th vit ngn gn: EUR 1.3262/82 JPY 112.79/89 SGD 1.6020/30 Bn cnh giao dch bng t gi trc tip cn c t gi cho, cch tnh tng t nh phn 2.4 trn nhng s dng t gi bn v mua theo nguyn tc sau: Khi bn i mt ngoi t mua li ngoi t khc th ngoi t bn c tnh theo t gi ngn hng mua vo v ngoi t mua c tnh theo t gi ngn hng bn ra. Nghip v giao dch hi oi k hn 3.2.1 Khi nim: Giao dch hi oi k hn l giao dch mua/bn ng tin nc ny ly ng tin nc khc vo tng lai. Tuy nhin ngay khi giao dch th nhng s liu v t gi, loi tin, s lng thi hn giao hng c xc nh ngay khi tho thun giao dch. C hai loi giao dch l giao dch k hn v giao sau. 3.2.2 T gi c k hn: im (tng/gim): [(I1x S1) (I 2xF) xN]/(100/360) F= (I1-I2) x S2 xN 100x360 I1 : Li sut ng tin yt gi I2 : Li sut ng tin nh gi S1: T gi giao ngay (mua) S2 :T gi giao ngay (bn) N : S ngy ca k hn F : T gi k hn 11

3.2

3.3

3.4

Nghip v SWAP 3.3.1 Khi nim: SWAP cn c gi l nghip v k hn hai chiu, bao gm 2 nghip v: mua mt loi ngoi t bng t gi giao ngay v bn ngoi t ny bng t gi c k hn (hoc ngc li). Nghip v Option: 3.4.1 Khi nim: L s tho thun bng hp ng gia ngi mua v ngi bn v quyn chn mua (call option) hoc quyn chn bn (put option) mt loi ngoi t c th theo t gi v thi gian c th. c quyn chn mua hay bn th phi mua quyn chn bng 1 khon tin m bo v cng c th t b quyn khi cm thy giao dch bt li khi n hn.

IV.

Chng 2: PHNG TIN THANH TON QUC T 1. HI PHIU ( DRAFT / BILL OF EXCHANGE) : 1.1. Khi nim

Hi phiu l 1 mnh lnh tr tin v iu kin do mt ngi (gi l ngi k pht) i tin ngi khc ( ngi b k pht) yu cu ngi ny tr ngay hoc n mt ngy c th hoc n mt ngy c th xc nh c trong tng lai ,mt s tin nht nh cho ngi c tn trn t phiu hoc theo lnh ca ngi ny hoc cho ngi cm phiu.

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T khi nim v hi phiu trn, c th thy r thnh phn lin quan n vic lp v thanh ton hi phiu gm : - Ngi k pht hi phiu (Drawer) : l ngi bn hng (xut khu). - Ngi tr tin hi phiu (Drawee) : l ngi mua (nhp khu), hay ngi th ba c s ch nh ca ngi nhp khu (thng l Ngn hng ng vai tr Ngn hng chp nhn hoc Ngn hng m tn dng th ). - Ngi th hng (Beneficiary) : Trc ht chnh l ngi k pht hoc mt ngi no do ngi k pht ch nh . Theo qui nh v qun l ngoi hi ca Vit Nam, ngi th hng hi phiu l cc ngn hng c php kinh doanh ngoi t V phng din php l trn th gii cho n nay, c 3 ngun lut iu chnh lu thng hi phiu, l : Lut thng nht v hi phiu ( Uniform Law for Bill of Exchange -ULB). Geneve Conventions of 1930 Lut hi phiu ca Anh nm 1882 ( Bill of Exchange Act of 1882 - BEA ). Lut thng mi thng nht ca M nm 1962 ( Uniform Commercial Code of 1962 - UCC ). Vit Nam c : Php lnh thng phiu ngy 24 thng 12 nm 1999 v Ngh nh s 32 Hng dn chi tit thi hnh Php lnh Thng phiu ngy 05 thng 7 nm 2001. 1.2. B lut thng mi ca Vit Nam c ban hnh vo nm 1997. Chc nng ca hi phiu :

Hi phiu c 3 chc nng :

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Hi phiu l phpng tin thanh ton : Hi phiu l phng tin gip ngi bn i tin ngi mua v gip ngi mua chuyn tin tr n cho ngi bn

Hi phiu l phng tin m bo : Hi phiu l mt chng t c gi ;do n c th c mua bn ,cm c, th chp ..vv.

Hi phiu l mt cung cp tn dng : V hi phiu l mt chng t c gi nn n c th l cng c hu hiu trong vic cung ng cc khon tn dng thng mi, tn dng ngn hng .

1.3. -

Tnh cht ca hi phiu: Tnh tru tng ca hi phiu : Trong hi phiu khng ghi ni dung ca quan h tn dng , nguyn nhn pht sinh ra hi phiu.

Tnh bt buc tr tin : Ngi b k pht bt buc phi tr tin theo ng ni dung ghi trn hi phiu . Ngi tr tin khng c vin nhng l do ring gia mnh v ngi k pht hoc vi cc ngi k hu hi phiu t chi thanh ton hi phiu.

Tnh lu thng ca hi phiu: Hi phiu c th chuyn nhng mt hoc nhiu ln trong thi hn ca n (thng thng trong 1 nm t ngy c k chp nhn).

1.4.

Thnh lp hi phiu

1.4.1. Hnh thc hi phiu : Hi phiu c th c to lp bng cch vit tay hay in vo mu in sn . Ngn ng s dng trong hi phiu phi thng nht. Hi phiu c lp t hai bn.

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 to iu kin thun tin cho ngi bn trong vic thanh ton , cc Ngn hng thng in sn mu hi phiu v cung cp cho khch hng . 1.4.2. Ni dung hi phiu: Theo lut ULB , hi phiu phi cha ng cc thng tin sau: 1.4.2.1. Cc ni dung khng th thiu trn hi phiu: Tiu hi phiu. Lut BEA v UCC chp nhn hi phiu khng c tiu .. Ch th thanh ton v iu kin mt s tin nht nh . Ngy /thng /nm k pht hi phiu. Ch th h tn ngi k pht Ch th h tn ngi hng li hi phiu. Ch th h tn ngi b k pht. Ngy k pht Ch k ca ngi k pht mt trc ca t hi phiu.

1.4.2.2. Cc ni dung khng th thiu nhng c th thay th c : Ni thanh ton .Nu thiu im ny nhng c ghi a ch ca ngi b k pht th a ch c coi l a im thanh ton . Ni k pht. Nu thiu th s dng a ch ca ngi k pht ghi trn hi phiu lm ni k pht hi phiu. 1.4.2.3. Cc ni dung khng nht thit phi c trong hi phiu : 15

Ch th v thi hn thanh ton .Trong trng hp khng ghi thi hn thanh ton th hi phiu c hiu l hi phiu tr ngay. Ngoi ra trn hi phiu cn ghi cc thng tin khc : s ,ngy ca L/C ; ngn hng pht hnh L/C. 1.4.3. Cc nghip v lin quan n vic lu thng hi phiu : 1.4.3.1. Chp nhn hi phiu (Acceptance): Chp nhn hi phiu l hnh vi cam kt tr tin ca ngi c ngha v tr tin khi hi phiu n thi hn thanh ton. Hnh vi php l ny c th hin bng ch v ch k cu ng mt trc gc tri ca hi phiu , s tin chp nhn, ngy thng v k tn. Thng thng hi phiu phi c xut trnh k chp nhn trc ngy n hn thanh ton ca hi phiu.Nu ngy xt trnh c tha thun trc th ngi k pht phi xut trnh ng hn, nu khng tha thun trc th ULB qui nh thi hn xut trnh ti a l 12 thng sau ngy k pht hi phiu. 1.4.3.2. K hu hi phiu ( Endorsement ) K hu hi phiu l mt th tc chuyn nhng hi phiu t ngi hng li ny sang ngi hng li khc. Ngi k hu ch cn k vo mt sau ca hi phiu v trao hi phiu cho ngi c chuyn nhng . ngha php l ca hnh vi k hu l tha nhn vic chuyn nhng quyn hng li hi phiu v xc nh trch nhim ca ngi k hu hi phiu i vi nhng ngi hng li sau . 1.4.3.3. Bo lnh hi phiu ( Aval ) : Bo lnh hi phiu l s cam kt ca ngi th 3 v kh nng thanh ton tin hi phiu khi n hn cho ngi hng li. 16

Ngi bo lnh thng l Ngn hng ln c uy tn.Ngi bo lnh c th k mt trc hay mt sau ca hi phiu v ghi Good as aval hoc Receipt of Aval. 1.4.3.4. Khng ngh v vic khng tr tin hi phiu ( Protest for Nonpayment ). Trong trng hp hi phiu khng c tr tin, ngi hng li hin hnh ca hi phiu c quyn khng ngh ngi tr tin trc php lut. Vic t chi tr tin ca ngi tr tin hi phiu phi c xc nhn bng n khng ngh (Protest for Non-payment) lp ra sau hai ngy lm vic, k t ngy n hn tr tin ca hi phiu, trong ghi chp nguyn vn t hi phiu cng vi cc khan nh chp nhn ,k hu, bo lnh ..(nu c ) v l do t chi tr tin hi phiu; sau gi cc bn sao n cc bn c lin quan n hi phiu v gi cho ta n c ta n xem xt, bo v quyn li . 1.4.3.5. Cc loi hi phiu: 1.4.3.6. Da vo thi im tr tin : Hi phiu tr ngay(Sight Bill) Hi phiu c k hn ( Time Bill)

1.4.3.7. Da vo cch xut trnh chng t: Hi phiu trn (Clean Bill) Hi phiu km chng t ( Documentary Bill) 1.4.3.8. Da vo tnh cht chuyn nhng ca hi phiu

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 Hi phiu ch danh (Restrictive Bill) Hi phiu theo lnh (To order Bill) Hi phiu v danh (Bearer Bill) 1.4.3.9. Da vo ngi k pht : Hi phiu thng mi (Commercial Bill) Hi phiu ngn hng ( Banking Bill) 1.4.4. Mu minh ho hi phiu:

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2. 3.

Tin mt Sec 20

4.

Th nha

CHNG 3: IU KIN THANH TON QUC T Do hot ng thanh ton quc t lin quan n ngoi t hay hai loi ng tin khc nhau, yu cu s dng tin t ca cc bn tham gia thanh ton quc t cng khng ging nhau nn khi tham gia vo hot ng thanh ton quc t` ngi ta thng t ra mt s iu kin thanh ton m theo h l m bo gi tr cc giao dch ngoi thng. Nhng tho thun v iu kin thanh ton quc t thng c cc bn thng nht v quy nh ti iu khon v thanh ton trong cc hp ng ngoi thng c lin quan hoc i khi c thng nht bng cc vn bn khc nh bn tho thun, bn ghi nh
1. IU KIN V NG TIN TNH TON V NG TIN THANH TON

1.1.

ng tin tnh ton: tnh ra lng tin t chnh thc c dng trong thanh ton cc bn c th tho thun vi nhau chon mt ng tin khc lm chun gi tr cho hng ho v t tnh ra s ngoi t dng thanh ton cho nhau. Thng ngi ta c xu hng chn mt ng tin n nh cao lm ng tin tnh ton

1.2.

ng tin thanh ton: L ng tin m hai bn s s dng chi tr cho nhau. ng tin thanh ton trc tin phi l ng tin t do chuyn i v sau l ph bin vi tp qun trong thanh ton quc t.

1.3.

iu kin m bo hi oi:

1.3.1. iu kin m bo ngoi hi: do ngoi t thanh ton thng chu nh hng ca nhiu yu t t mi trng kinh t, chnh tr lm ng tin thanh ton c th b mt gi tr hoc tng gi qu nhanh. Trong tng trng hp bn xut khu hoc nhp khu u c th c li hoc chu thit hi. trnh nhng ri ro t vic ch gn gi tri thanh ton vi mt ng tin, ngi ta c th s chn mt ngoi t khc n nh hn, gn gi tr thanh ton vi bin ng t gi ca 6ng tin thanh ton v ng tin c chn m bo ngoi hi. 21

Mt v d v cch tnh i vi iu kin ny nh sau: chng hn ng tin thanh ton l USD, ng tin chn m bo ngoi hi l EUR. Khi k hp ng tr gi hp ng l 100.000USD, hai bn thng nht ghi nhn t gi lc ny gia USD/EUR = 0,92. n hn thanh ton hp ng t gi USD/EUR= 0,93 => 100.000USD x (0,92/0,93)= 98.924,731USD 1.3.2. iu kin m bo theo r tin t: Tng t nh iu kin m bo ngoi hi, cc bn s chn ly nhiu ngoi t khc gn vi gi tr thanh ton nhm phn tn ri ro theo nhiu ng tin khc nhau. T l bin ng ca cc ngoi t trong r tin c chn so vi lc thanh ton s c tnh ton bnh qun bin ng tnh li s tin phi thanh ton. V d: ng tin thanh ton l USD, tr gi hp ng l 100.000USD, cc ng tin c chn ln lt c t gi so vi USD l: USD/JPY= 122 USD/EUR= 0,92 USD/SGD= 2,2 USD/AUD= 1,25 Khi n hn thanh ton t gi USD so vi cc ngoi t c chn ln lt bin ng l: USD/JPY=125 => + 2,4% USD/EUR= 0,9 => -2,2% USD/SGD= 2 => - 10% USD/AUD= 1,15 => - 7,2% Tng bi ng l: (+2,4%)+(-2,2%)+(-10%)+(-7,2%)= -17% S ngoi t chn so trong r tin t l 4 loi nn chia trung bnh : -17%/4= - 4,25% => 100.000USD x 95,75%= 95.750USD 1.3.3. iu kin a im thanh ton: Cc bn tham gia giao dch ngoi thng c th chn mt a im bt k lm ni nhn thanh ton. 22

Vic chn la ny ty thuc vo yu cu cng vic v mi quan h gia cc bn. Thng thng i im nhn thanh ton l nc xut khu v nh th d dng to thun li cho bn xut khu thu hi vn v trang tri cc chi ph xut khu tuy nhin cng c trng hp vic thanh ton din ra ni c ch nh khng phi l nc xut khu c th d8 chuyn vn t hot ng xut khu n u t ti hoc ni chnh l ngun cung ng hng ho chnh cho hot ng xut khu 1.3.4. iu kin v thi gian thanh ton: Tr trc, ngay, sau hoc hn hp. i vi iu kin ny thng phi km theo mt mc thi gian m hai bn thng nht ly lm c s tnh thi gian. Nhng mc thi gian thng c chon l ngy k vn n cho l hng xut khu, ngy k pht hi phiu, ngy chp nhn hi phiu hoc mt mc thi gian bt k m hai bn thng nht chn la lm c s. 1.3.5. iu kin v phng th thanh ton: Phng thc chuyn tin Phng thc nh thu Phng thc tn dng chng t

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CHNG 4: B CHNG T THNG MI (COMMERCIAL DOCUMENT) 1. VN TI N NG BIN (OCEAN BILL LADING- B/L): Trong thc t hng ho xut nhp khu c vn chuyn bng nhiu phng tin khc nhau nh my bay, tu bin/sng, xe la, xe ti d bng phng tin no th bn vn chuyn vn phi lp v pht hnh mt chng t gi l vn n cho l hng c th m h nhn vn chuyn trn phng tin ca mnh. Vn n ca nhng phng tin khc nhau s c nhng tn nh vn n hng khng (Air way bill, cho hng vn chuyn bng my bay), vn n ng bin (Bill of Lading hoc Ocean Bill Lading hoc vit tt B/L, cho hng vn chuyn bng tu bin) Trong vn ti ng bin hin l ph bin nht v d l vn n ca phng tin g th tnh cht v gi tr ca cc vn n cng kh ging nhau, v vy ti liu ny s cp ch yu loi vn n ng bin B/L. 1.1. Khi Nim: Vn n ng bin l chng t vn ti do ngi vn chuyn cp cho ch hng th qu trnh vn ti hng ho t cng n cng. 1.1.1. Chc nng: Vn n ng bin c 3 chc nng. 1.1.1.1. Vn n l bng chng xc nhn hp ng vn chuyn ch c k, thc hin v ch r ni dung ca hp ng . Vn n l vn bn quan trng xc nh mi quan h php l gia ngi vn chuyn vi ngi giao hng v c bit, gia ngi vn chuyn vi ngi nhn hng.

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1.1.1.2. Vn n l bin lai ca ngi vn chuyn xc nhn nhn hng ch. V vy, ngi chuyn ch ch giao hng cho ngi u tin xut trnh B/L hp l cng n. 1.1.1.3. Vn n l chng t xc thc quyn s hu i vi hng ho miu t trong B/L. Do , B/L l chng t c gi, c tnh lu thng v n c th c cm c, mua bn, chuyn nhng trn th trng. 1.2. Ni dung ca B/L:

Nghin cu qua B chng t B/L 1.3. Nhng vn cn lu :

1.3.1. Tiu : Vn ng ng bin thng c cc tiu sau: Bill of Lading Ocean Bill of Lading International Bill of Lading. Through Bill of Lading. Charter Party Bill of Lading.

1.3.2. Ngi k pht vn n: Theo UCP 600, c 4 ngi c k B/L l: Ngi chuyn ch As the Carrier Thuyn trng As the Master a l ca ngi chuyn ch As Agent for the Carrier

25

a l ca thuyn trng As Agent for the Master

1.3.3. Trn vn n phi th hin hng bc. C hai dng th hin hng bc ln tu: i vi B/L in sn hng bc (Shipped on board), cng ty vn ti cp B/L khi hng xp ln tu; do , trn vn n khng cn ni dung xc nhn hng bc. Trong trng hp ny, ngy pht hnh B/L l ngy giao hng. i vi B/L nhn bc, ni dung B/L ny khng th hin iu kin hng bc ln tu. Do , sau khi xp hng ln tu, ngi vn chuyn phi ng du hng bc v ngy bc hng (shipped on board date.. hoc On board date ) ln B/L. Trong trng hp ny ngy bc hng ln tu chnh l ngy giao hng. 1.3.4. S bn B/L gc. Vn n thng c lp thnh nhiu bn v cc bn ny u c gi tr php l nh nhau. V vy, trn B/L phi ghi r s bn gc cc bn lin quan d dng qun l B/L. Ngi bn buc phi xut trnh s bn B/L c quy nh trn Hp ng hoc Th tn dng 1.3.5. Chuyn nhng B/L: B/L c th c chuyn nhng t ngi ny sang ngi khc bng hnh thc k hu. Mun chuyn nhng, vn n phi c lp theo lp theo lnh. 1.3.6. Chuyn ti (Transhipment) Chuyn ti l qu trnh bc d hng ho qua nhiu tu trong qu trnh vn chuyn hng ho. Nu L/C khng 26

cho php chuyn ti, th ngn hng vn chp nhn nhng B/L chuyn ti, min l vic chuyn ch c th hin trn mt B/L. 1.3.7. Vn n khng lu thng (Non- Negotiable B/L) Vn n khng lu thng c ni dung tng t nh vn n thng thng. Tuy nhin, n khng th mua bn, chuyn nhng c. 1.3.8. Vn n theo hp ng thu tu: (Charter Party B/L) Vn n theo hp ng thu tu thng xut hin trong cc hp ng thu tu chuyn. Vn n ny ch c gi tr khi i km vi Hp ng thu tu. V vy, nu khng c quy nh c th, ngn hng s khng chp nhn vn n theo hp ng thu tu. 1.4. Cc loi vn n ng bin:

1.4.1. Da vo tnh lu thng ca B/L: Vn n ch danh (Straight B/L): Vn n ghi r tn ngi nhn hng. Vn n theo lnh (To order B/L): Tn ngi nhn hng trn vn n thng c ghi nh sau: To order of the shipper hoc made out to the order of XYZ Bank hoc To order Vn n xut trnh (Bearer B/L): Vn n khng ghi tn ngi nhn hng. 1.4.2. Da vo li nhn xt trn vn n: Vn n hon ho (Clean B/L): Vn n khng c nhng li nhn xt xu v hng ho. 27

Vn n khng hon ho (Unclean B/L): Vn n c nhng li ph ch xu v tnh trng hng ho khi giao xung tu nh: thng hng b v, kin hng b t dy v.v

1.4.3. Da vo thi im lp vn n : Vn n nhn hng bc (Received for shipment B/L) Vn n bc hng (Shipped on Board B/L)

1.4.4. Da vo cch vn ti hng ho: Vn n chuyn ti (Transhipment B/L) Vn n i thng (Throught B/L hoc Direct B/L)

Lu : Ngoi vn n ng bin, trong vn chuyn hng ho quc t cn c cc loi chng t vn chuyn hng ho khc nh: Chng t vn ti a phng thc (Multimodal Transport Document) Chng t vn ti hng khng (Air Transport Document) Chng t vn ti ng b (Road Tranport Document) Chng t vn ti ng st (Rail Transport Document) Chng t vn ti ng thy ni b (Inland Transport Document) Bin lai chuyn pht nhanh, Bin lai bu in (Carrier / Post Receipts) Chng t vn ti do ngi giao nhn pht hnh (Transport Document issued by Freight Forwarder). 1.5. Mu minh ho B/L 28

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MT SAU B/L

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2.

HA N THNG MI (Commercial Invoice) 2.1. Khi nim: Ho n thng mi l chng t hng ho c bn do ngi bn lp cho ngi nhp khu sau khi hon tt nghi v giao hng. Ho n chng minh quyn c thanh ton ca ngi bn, li?t k chi tit v gi v tr gi hng ha dch v xut khu vi thi gian c th cng cc chi tit lin quan n chuyn hng giao, thanh ton, c s ca vic giao hng Invoice c bn chnh, sao vi s lng cc bn theo tha thun trc. 2.2. Tc dng:

2.2.1. Trong thanh ton: Nu b chng t c hi phiu, th ho n thng mi l cn c kim tra lnh i tin trn hi phiu. Nu b chng t khng c hi phiu, ho n s l c s ngi bn i tin ngi mua. 2.2.2. Trong cc lnh vc khc: Ho n l c s tnh thu xut nhp khu v lm th tc khai bo hi quan, tnh thu xut nhp khu. Ho n cung cp thng tin chi tit v hng ho gip ngi mua kim tra v theo di qu trnh giao hng ca ngi bn. 2.3. Ni dung ho n: Nghin cu qua chng t 2.4. Mu minh ho Invoice

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3.

PHIU NG GI HNG HO (Packing List- P/L) 3.1. Khi nim : Phiu ng gi hng ho l chng t lit k chi tit v lng v cc hnh thc ng gi cc loi hng, mt hng ca mt l hng giao vo thi gian c th. Thng thng chng t ny do nh sn xut hoc ngi bn lp cung cp cho bn nhp khu vi cc chi tit lin quan n l hng giao v thng c c chi tit lin quan n vn chuyn nh s B/L, tn phng tin vn chuyn, s container 3.2. Tc dng: To thun li cho vic nhn bit, bc d v kim tra hng ho v lng theo chi tit ng gi. 3.3. 3.4. Ni dung chng t: nghin cu trong b chng t. Mu minh ho Packing list

34

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4.

GIY CHNG NHN XUT X (Certificate of Origin) 4.1. Khi nim: Giy chng nhn xut x l chng t do Phng thng mi ca nc xut khu cp cho mt l hng c th xut khu nhm xc nh ngun gc hoc ni sn xut hng ho. Trong thc t, nu trn Hp ng ngoi thng hoc Th tn dng khng ghi r ngi lp chng t, nh xut khu c k pht giy chng nhn ny. 4.2. Ni dung chng t: Nghin cu trong B chng t 4.3. Tc dng: Gip ngi mua kim tra vic giao hng ca ngi bn L cn c quan trng xc nh mc thu sut dnh cho mi l hng. 4.4. Cc mu chng nhn xut x: Hin nay, Vit Nam c cc loi giy chng nhn xut x sau: Form A: dng cho cc mt hng xut sang cc nc thuc h thng GSP (Generalized System of Perference- Ch u i thu quan ph cp) Form B: dng cho tt c hng ho xut khu. Form O: dng cho mt hng c ph xut sang cc nc thuc Hip hi c ph Th gii.

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From X: dng cho mt hng c ph xut sang cc nc khng thuc Hip hi c ph Th gii.

Form T: dng cho mt hng dt xut sang th trng Chu Au

Form D: dng cho cc mt hng xut sang cc nc trong khi ASEAN 4.5. Mu minh ho C/O

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5.

CHNG T BO HIM (Insurance Document) 5.1. Khi nim Chng t bo him l chng t do ngi bo him cp cho ngi c bo him nhm hp thc ho hp ng bo him v n c dng iu tit mi quan h php l gia ngi bo him vi ngi c bo him. Trong mi quan h ny t chc bo him s chu trch nhim bi thng v nhng tn tht xy ra vi i tng bo him theo cc ri ro c tho thun trc, cn ngi c bo him phi c trch nhim ng ph cho cng ty bo him. 5.2. Tnh cht :

Chng t bo him xc nhn hp ng bo him k v ch r ni dung ca hp ng.

Xc nhn ngi c bo him tr ph, v hp ng c hiu lc. Chng t bo him c tnh lu thng; do , n c th c chuyn t ngi ny sang ngi khc.

5.3.

Ni dung chng t bo him:

Nghin cu trong chng t minh ha 5.4. Cc loi chng t bo him:

5.4.1. n bo him (Insurance Policy): n bo him l chng t do t chc bo him cp cho ngi c bo him nhm hp thc ho hp ng bo him. Ni dung ca n bo him gm c: Cc iu khon chung c tnh cht thng xuyn, trong quy nh trch nhim ca ngi bo him v ngi c bo him.

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Cc iu khon ring lin quan n i tng bo him, iu kin bo him, ph bo him, gi tr bo him hoc s tin bo him v.v

5.4.2. Giy chng nhn bo him (Insurance Certificate): y l chng t do cng ty bo him cp cho ngi c bo him xc nh hng ho c bo him theo iu kin hp ng. Chng t bo him c gi tr php l thp hn n bo him. 5.4.3. Phiu bo him (Cover Note): Chng t chng t ny do ngi mi gii cp cho ngi c bo him sau khi thng lng bo him. Phiu bo him ch mang tnh tham kho, khng c gi tr php l.

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5.5.

Nhng iu cn lu

Ngn hng s khng chp nhn cc chng t bo him sau: 6. Chng t bo him do ngi mi gii cp. Chng t bo him c ngy pht hnh sau ngy hng ln tu. Loi tin ghi trn chng t bo him khc loi tin ghi trn L/C. Chng t bo him cha c ngi mua ch danh k hu ng lut. Mc mua bo him khc cc quy nh trong L/C. Chng t thiu ch k ca cng ty bo him hoc i l ca h.

GIY CHNG NHN TRNG LNG/ S LNG/ CHT LNG (Certificate of Weight/ Quantity/ Quality) v mt s chng t lin quan khc y l chng t xc nhn trng lng/ s lng/ cht lng hng ho m nh xut khu xut bn cho ngi mua. Thng thng chng t ny do Cc kim nghim hng ho xut nhp khu, cng ty gim nh hng ho xut nhp khu hoc do ngi bn lp, ty tnh cht yu cu m cc bn s mun c chng t do ai cp hoc c th chng nhn nhng ni dung g. Ch yu vic quy nh ni dung, bn pht hnh nhm m bo quyn li tt hn cho cc bn hoc theo yu cu kim tra c th ca cc c quan qun l xut nhp khu, qun l nh nc qui nh c th cho cc loi hng ho khc nhau.

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CHNG 5: PHNG THC THANH TON QUC T Hot ng thng mi quc t tt yu s dn n vic nhn tr tin hng gia ngi xut khu v ngi nhp khu, l hot ng thanh ton quc t, ngi ta c th thc hin hot ng ny bng nhiu cch thc, c gi l phng thc thanh ton quc t. Hin nay trn th gii, c nhiu phng thc thanh ton nh : Phng thc chuyn tin, phng thc ghi s, phng thc nh thu, phng thc tn dng chng t,. Mi phng thc thanh ton c nhng u nhc im khc nhau, th hin thnh mu thun quyn li gia ngi xut khu v ngi nhp khu, vic la chn phng thc thanh ton no l ty thuc vo quan h ca h v phi c ghi r vo hp ng mua bn ngoi thng. 1. PHNG THC CHUYN TIN ( REMITTANCE ) : 1.1. Khi nim : Phng thc chuyn tin l phng thc thanh ton , trong khch hng (ngi chuyn tin ) yu cu ngn hng phc v mnh , chuyn mt s tin nht nh cho ngi th hng ti mt a im xc nh v trong mt thi gian nht nh. 1.2. Cc hnh thc chuyn tin :

Phng thc thanh ton chuyn tin c thc hin bng hai hnh thc ch yu: 1.2.1. Chuyn tin bng th ( Mail Transfer: M/T ) L hnh thc chuyn tin trong lnh thanh ton ca ngn hng chuyn tin c th hin trong ni dung mt bc th m ngn hang ny gi cho ngn hng thanh ton qua bu in . c im chuyn tin bng th : ph r nhng thanh ton chm .

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1.2.2. Chuyn tin bng in (Telegraphic Transfer: T/T ) : L hnh thc chuyn tin, trong lnh thanh ton ca ngn hng chuyn tin c th hin trong ni dung mt bc in m ngn hng ny gi cho ngn hng thanh ton, thng qua mng lin lc vin thng nh SWIFT ( Society for Wordwide Interbank Financial Telecommunication: Hip hi lin lc vin thng lin ngn hng ton th gii), c th thng qua mng li thanh ton khc nh : in tn , fax.. c im ca chuyn tin bng in nhanh. 1.2.3. Cc mc thi gian thanh ton trong phng thc thanh ton chuyn tin: thc t vic chuyn tin c th c thc hin vi nhng tho thun khc nhau v thi gian v s tin c chuyn, theo cc bn c th tho thun tr trc, tr sau, tr ngay hoc phi hp c ba giai on vi nhng khon chuyn tr khc nhau cho tng thi im. Ty theo tnh cht ca giao dch m cc bn c th tho thun hoc m phn v thi gian, s tin thanh ton sao cho c li v an ton. Tr trc ton b gi tr hp ng (hoc 100% gi tr mt ln giao hng) : Bn mua s phi chuyn tr cho bn bn trc khi bn bn giao hng 100% gi tr hng ho c giao dch vo ti khon c bn bn ch nh, khi bn bn kim tra vi ngn hng phc v mnh v thy tin chnh thc v ti khon ca mnh th h mi thc hin vic giao hng. i vi iu kin thanh ton ny quyn li bn bn c bo m rt cao trong khi bn mua rt bp bnh Tr ngay 100% gi tr l hng: Thut ng tr ngay trong thanh ton quc t v ngoi thng thng c c hiu v ly 46

mc thi gian giao hng lm chun ngay trong thanh ton. Thi gian giao hng thng c cc bn chp nhn l ngy k B/L(vn n hng hi) hoc vn n ca mt phng tin chuyn ch c th khc lin quan n vic nhn v vn chuyn l hng ngoi thng. Ngay khi vn n c k, v nguyn tc chnh l khi bn bn chnh thc thc hin ngha v giao hng ca mnh ln phng tin vn chuyn v y cng chnh l c s bn mua chp nhn thanh ton. Trong hon trng hp mi vic u din ra tt p, hng ho ng, v t cht lng nh hp ng cc bn u nm mc an ton nh nhau nhng c bn bn mua vn bt li hn v mt thi gian v thng thi gian vn chuyn hng ho lun chm hn vic chuyn khon tin; Trong trng hp xu hn bn mua b ng i vi vic kim tra hng ho v bn bn nhn ht tin trong khi bn mua cha thc s kim tra c hng ngay khi bn bn giao hng. Thanh ton sau khi giao hng: mc thi gian c tnh sau thng cng hay c cn c vo nga k B/L. i vi iu kin thanh ton ny ty theo di ca sau k t ngy k B/L di hay ngn m thun li s nm v pha bn mua nhiu hay t. Thanh ton chuyn tin nhiu ln (mix): Cc bn c th tho thun vic thoanh ton cho mt l hng c th din ra nhiu ln vo nhng khong thi gian khc nhau vi nhng phn gi tr thanh ton khc nhau (trc x%,ngay y%,sau z%. Tng gi tr=x+y+z), qua c th mi bn s c mt phn li nht nh i vi tng khon chuyn tr v ngc li cng phi chp nhn mt vi bt li. 1.3. Nhn xt :

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Phng thc chuyn tin l phng thc thanh ton n gin v th tc v thanh ton tng i nhanh .Tuy nhin trong phng thc ny ngn hng ch lm trung gian, vic c nhn c tin thanh ton hay khng hon ton tu thuc vo thin ch ca cc bn v nhng tho thun v mc thi gian gi tr thanh tonv vy quyn li ca cc bn u c th b nh hng khi c nhng trc trc trong giao dch hoc xy ra tranh chp. Ch nn s dng phng thc ny khi cc bn hiu bit nhau kh tt, uy tn ca cc bn cao, c mi quan h lm n vi nhau lu di, tt p.

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Mu yu cu chuyn tin

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2.

PHNG THC THANH TON NH THU ( Collection of payment ). 2.1. Khi nim : Phng thc thanh ton nh thu l phng thc thanh ton, trong ngi bn sau khi hon thnh ngha v giao hng hoc cung ng dch v cho ngi mua, u thc cho ngn hng mnh thu h tin ngi mua trn c s hi phiu c ngi bn k pht . 2.2. Cc bn tham gia giao dch thanh ton : Ngi c yu cu u nhim thu ( Principal) : Ngi xut khu , ngi cung ng dch v ( gi chung l bn bn ) ,. Ngn hng nhn u thc thu hay cn gi l ngn hng chuyn chng t (Remitting bank ) : Ngn hng phc v bn bn . Ngi tr tin (Payer ) : Ngi nhp khu, ngi s dng dch v c cung ng ( gi chung l bn mua ). Ngn hng thu h (Collecting bank ), hay ngn hng xut trnh ( Presenting bank ) : Thng l ngn hng i l hay ngn hng chi nhnh ca ngn hng nhn u nhim thu nc ngi mua. 2.3. Cc hnh thc nh thu : Da trn c s cch thc yu cu thanh ton ca bn bn , c th phn bit hai hnh thc nh thu sau y: 2.3.1. Nh thu trn ( Clean Collection ) : L phng thc thanh ton , trong bn bn sau khi giao hng hoc cung ng dch v s lp b chng t thng mi gi cho bn mua v u nhim cho ngn hng phc v mnh thu h tin ngi mua, ch cn c vo hi phiu do mnh lp ra . 50

Nhn xt : Phng thc nh thu trn khng m bo quyn li ca bn bn, v vic nhn hng v vic thanh ton khng rng buc nhau. Ngi mua c th nhn hng ri m khng chi tr tin hoc chm tr trong thanh ton . Ngn hng ch lm trung gian n thun thu c tin hay khng Ngn hng cng thu ph, Ngn hng khng chi trch nhim nu bn nhp khu khng thanh ton . V vy nu l ngi xut khu ta ch nn s dng phng thc ny trong nhng trng hp tn nhim hon ton bn nhp khu , gi tr hng ha nh , thm d th trng , hng ha ng kh tiu th. 2.3.2. Nh thu km chng t ( Documentary Collection ): * Khi nim : Phng thc nh thu km chng t l phng thc thanh ton m trong bn xut khu sau khi giao hng ha s lp chng t gm chng t hng ha v hi phiu gi ngn hng nh thu h, vi iu kin nu bn nhp khu ng tr tin hoc k chp nhn ln hi phiu th Ngn hng mi trao chng t hng ha cho bn nhp khu i nhn hng . Nh vy trong trng hp bn nhp khu khng ng tr tin, th Ngn hng khng giao b chng t tc l hng ha chuyn qua nc nhp khu nhng vn thuc quyn s hu ca bn xut khu. Nu l nh thu tr tin ngay ( D/P: Document against payment ) th ngi nhp khu phi tr tin ngay, ngn hng mi trao b chng t.

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Nu l nh thu chp nhn trao chng t ( D/A Document against acceptance ), th ngi nhp khu phi k chp nhn ln hi phiu Ngn hng mi trao chng t. *Nhn xt : So vi phng thc nh thu trn, nh thu km chng t m bo quyn li cho bn bn hn, v c s rng buc chc ch gia vic thanh ton tin v vic nhn hng ca bn mua. Tuy nhin vic bn mua c nhn hng v thanh ton hay khng vn tu thuc vo thin ch ca ngi mua, nh vy quyn li ca bn bn vn cha c bo m.

2.3.3. Nhng vn cn lu khi p dng phng thc thanh ton nh thu : Khi p dng phng thc thanh ton ny cc bn lin quan s tun theo qui tc thng nht v nh thu URC (Uniform Rule for Collection) Theo URC 522 tin hnh phng thc thanh tan nh thu bn bn phi lp ch th nh thu ( Collection Instruction ) gi cho ngn hng u thc. Cc ngn hng tham gia nghip v nh thu ch c thc hin theo ng ch th, vi ni dung ph hp qui nh URC c dn chiu. Ch th nh thu l vn bn php ly iu chnh quan h gia Ngn hng vi bn nh thu . Ni dung ch th nh thu gm c : Chi tit v ngn hng gi nh thu : Tn a ch, in tn , swift, s in thoi, s fax v s tham chiu chng t. Chi tit v ngi y nhim: tn,a ch, in tn , swift. Chi tit v ngi tr tin: Tn, a ch, in tn , swift. 52

 S tin v loi tin nh thu. Danh mc chng t, s lng tng loi chng t nh km . Ph nh thu. Li sut, k hn, c s tnh li. Phng thc thanh ton v hnh thc thng bo tr tin. Cc ch th trong trng hp t chi thanh ton, t chi chp nhn hoc s mu thun gia cc ch th.

53

Mu minh ho yu cu nh thu

54

55

Khi lp hi phiu i tin bn mua, cn lu , bn nhp khu l ngi tr tin ch khng phi l ngn hng. 3. PHNG THC GIAO CHNG T NHN TIN NGAY. (CAD: Cash against documents , hay COD: Cash on delivery). 3.1. Khi nim : CAD l phng thc thanh ton trong t chc nhp khu da trn c s hp ng ngai thng s yu cu ngn hng bn xut khu m mt ti khon tn thc (Trust account) thanh ton tin cho t chc xut khu xut trnh y chng t theo tha thun. 3.2. Qui trnh thanh ton :

Nh xut khu (Exporter ) 2 4

Nh nhp khu (Importer)

Ngn hng ti nc

(5) Nh xut khu Ch thch : (1) Nh nhp khu yu cu ngn hng m cho mnh mt ti khan tn thc, s d ti kha bng 100% tr ga hp ng v n c dng thanh ton cho nh xut khu, theo ng bn ghi nh (Memorandum) tha thun gia nh nhp khu v ngn hng . (2) Ngn hng thng bo cho nh xut khu bit . (3) Nh xut khu giao hng cho ngi nhp khu theo ng tha thun trong hp ng . (4) Nh xut khu lp chng t xut trnh cho ngn hng. 56

(5) Ngn hng kim tra chng t , i chiu vi bn ghi nh ,nu ph hp th thanh ton cho nh xut khu. (6) Ngn hng chuyn b chng t cho nh nhp khu v quyt ton ti khon tn thc. 3.3. Nhn xt :

Phng thc ny c p dng trong trng hp : Nh nhp khu v nh xut khu phi tin tng nhau. Hng ha thuc loi khan him Nh nhp khu phi c i din bn nc nh xut khu v trong b chng m nh nhp khu yu cu nh xut khu xut trnh c giy chng nhn ca i din ngi mua v vic giao hng ha

57

4.

PHNG THC THANH TON TN DNG CHNG T (Documentary credit ). Mt trong nhng phng thc thanh ton quc t hin nay c s dng

ph bin l phng thc thanh ton tn dng chng t c thc hin theo bn Qui tc v thc hnh thng nht v tn dng chng t (Uniform Customs and Pracice for documentary credit) do phng thng mi quc t (ICC) ban hnh. Vn bn u tin c xut bn l nm 1933 sau c b sung sa i qua cc nm 1952, 1962,1974, 1983, 1993 v vn bn mi nht hin nay UCP-600 c gi tr hiu lc t ngy 01/7/2007 .Vi phng thc thanh ton tn dng chng t, ngn hng khng ch l ngi a din bn nhp khu thanh ton tin cho bn xut khu v ba m cho c hai phi nhiu quyn li nh tnh an ton trong chi tr, kim tra chng t,... Theo thng l quc t L/C c gi tr php l nh hp ng v i khi chi tit, cht ch hn c hp ng. UCP600 l mt vn bn php l quc t khng mang tnh cht bt buc cc bn mua bn quc t phi p dng. Do nu p dng UCP 600 th phi dn chiu iu y trong th tn dng ca mnh. Ni dung ca UCP 600 gm 39 iu khon chia ra lm 7 phn : Phn A gm 5 iu ( t iu 1 5 ) cc qui nh chung v nh ngha. Phn B gm 8 iu ( t iu 6 13 ) qui nh cc hnh thc v thng bo th tn dng, qui nh ngha v v trch nhim ca ngn hng v cc trng hp min trch. Phn C gm 16 iu ( t iu 14- 29 ) qui nh v cc loi chng t , ch yu l chng t vn ti ,chng t bo him v ha n thng mi. Phn D gm 10 iu ( t iu 30 39 ). qui nh thi hn hiu lc ,dung sai, s lng s tin, n ga , thi gian xut trnh v v vic chuyn nhng s tin thu c ca ngi hng li. Tham kho v tm hiu thm chi tit cc ti liu v UCB 600

58

4.1.

nh ngha tn dng chng t : L mt tha thun, trong mt ngn hng (ngn hng m th tn dng), theo yu cu ca mt khch hng (ngi yu cu m tn dng th) s tr tin cho ngi th ba, hoc theo lnh ca ngi th ba (ngi hng li), hoc s chp nhn v thanh ton hi phiu do ngi hng k pht; hoc cho php mt ngn hng khc thanh ton hoc chp nhn v thanh ton hi phiu, hoc cho php ngn hng khc chit khu chng t qui nh trong tn dng th vi iu kin chng ph hp vi tt c cc iu khon v iu kin ca tn dng th.

4.2.

Tn dng th ( Letter of credit L/C ): Th tn dng l mt phng tin rt quan trng ca phng thc thanh ton tn dng chng t; nu khng m c th tn dng , th phng thc thanh ton ny khng th c hnh thnh v nh xut khu s khng giao hng cho ngi mua.

4.2.1.

Khi nim : Tn dng th l mt vn bn , do mt ngn hng lp , trn c s yu cu ca khch hng ; trong ngn hng ny cam kt tr tin cho ngi hng li, nu h xut trnh y b chng t ph hp vi ni dung tn dng th.

4.2.2.

Nhng ni dung ch yu ca th tn dng : Thng thng mt L/C c lp trn c s ca nhng tho thun trc gia cc bn lin quan. Nhng c s ny thng l hp ng, bn ghi nh, bn tho thun Ph bin nht l cn c theo hp ng. Mc d theo thng l quc t th tnh php l ca L/C cao hn c hp ng nhng trong thc t ti Vit nam, cc doanh nghip hu ht u k kt hp ng (hoc hp ng 59

nguyn tc v sau da vo cc ni dung t hp ng ny yu cu ngn hng lp v pht hnh L/C c ni dung tng t nh tinh thn hp ng. Loi L/C ( Form of Documentary Credit ) S hiu ca th tn dng L/C ( Documentary credit Number ) Ngy m L/C (Date of Issue ) Ngy v ni ht hn hiu lc ( Date and Place of expiry). Tn v a ch ca cc bn lin quan n phng thc thanh ton tn dng chng t: Ngn hng pht hnh ( Issuing Bank ). Ngi lm n ( Applicant ) Ngi th hng (Beneficiary ) Ngn hng thng bo (Advising bank ) Ngn hng thanh ton (nu c ) Ngn hng xc nhn (nu c )

S tin v n v tin (Amount ,Currency Code ) Thi hn tr tin ca L/C (Date of paying ) Thi hn giao hng (Date of Shiment ) Nhng ni dung lin quan n hng ha: tn hng, s lng trng lng, ga c, qui cch, phm cht, bao b, k m hiu. Nhng ni dung v vn chuyn giao nhn hng ha nh : iu kin c s v giao hng ( FOB, CIF. ); ni gi hng, ni giao hng; cch vn chuyn; cch giao hng . 60

 Cc chng t m ngi hng li phi xut trnh: Thng thng b chng t gm c : Hi phiu thng mi ( Commercial Bill of Exchange ) Ha n thng mi ( Commercial Invoice ) Vn n (Bill of Lading ) Chng nhn bo him ( Insurance Policy ) Chng nhn xut x ( Certificate of Origin ) Chng nhn trng lng, cht lng (Certificate of quantity; quality ) Phiu chi tit ng gi (Packing list ) Chng nhn kim nghim (Inspection Certificate ).

Cam kt thanh ton ca ngn hng pht hnh.

4.3.

Thnh phn tham gia qa trnh thanh ton : Ngi yu cu m tn dng th (applicant): l ngi mua, ngi nhp khu. Ngn hng pht hnh (Issuing bank ): l ngn hng phc v ngi mua. Ngi hng li (Beneficiary) : l ngi xut khu, ngi bn . Ngn hng thng bo (Advising bank): l ngn hng nc ngi hng li. Ngai ra cn c cc ngn hng khc tham gia nh : Ngn hng xc nhn ( Confirming bank ): L ngn hng c ch nh trong tn dng th ,thc hin vic xc nhn trch nhim ca 61

mnh cng vi ngn hng m bo m vic tr tin cho ngi xut khu trong trng hp ngn hng m khng kh nng thanh ton . Ngn hng c ch nh (Nominated bank) : L ngn hng c ch nh trong tn dng th, cho php ngn hng thc hin vic thanh ton, c chit khu, hoc chp nhn b chng t ca ngi th hng ph hp vi qui nh ca tn dng th. Ty theo qui nh ca tn dng th m tn gi ca ngn hng ny s c th l : - Ngn hng c ch nh thanh ton ( Nominated Paying bank ). - Ngn hng c ch nh chit khu (Nominated Negotiating bank). - Ngn hng c ch nh chp nhn (Nominated Accepting bank). Ngn hng bi hon ( Reimbursing bank): L ngn hng c ngn hng pht hnh u nhim thc hin thanh ton ga tr tn dng th cho ngn hng c ch nh thanh ton hoc chit khu. Thng thng, ngn hng ny ch tham gia giao dch trong trng hpgia ngn hng pht hnh v ngn hng c ch nh khng c quan h ti khon trc tip vi nhau. 4.4. Trnh t thc hin phng thc thanh ton tn dng chng t:

Ngn hng pht hnh (Issuing bank ) (2) (8) (9)

(3) (6) (7)

Ngn hng thng bo ( Advising bank ) (4) (6) (7)

Ngi yu cu m Th tn dng (Applicant )

(1) (5)

Ngi th hng (Beneficiary )

62

(1) Nh xut khu v nh nhp khu k kt hp ng thng mi, vi iu khan thanh ton theo phng thc thanh ton tn dng chng t. (2) Nh nhp khu cn c hp ng thng mi, lp n xin m tn dng th cho ngi xut khu hng . (3) Cn c ni dung n xin m tn dng th, nu p ng yu cu, ngn hng pht hnh s pht hnh th tn dng v thng qua ngn hng i l ca mnh nc nh xut khu, thng bo v vic m th tn dng v chuyn bn chnh ca th tn dng cho ngi xut khu. (4) Khi nhn c thng bo v vic m th tn dng v bc tn dng th, ngn hng thng bo s thng bo v chuyn giao th tn dng cho nh xut khu. (5) Nh xut khu nu chp nhn ni dung th tn dng m th giao hng; nu khng th ngh ngn hng pht hnh tu chnh li cho ph hp ri tin hnh giao hng . (6) Sau khi chuyn giao hng ha, nh xut khu lp b chng t thanh ton theo qui nh ca tn dng th; thng qua ngn hng thng bo, xut trnh cho ngn hng pht hnh yu cu c thanh ton tin. Nu tn dng th cho php thng lng ti ngn hng khc th nh xut khu c th xut trnh b chng t thanh ton cho mt ngn hng c ch nh thanh ton hoc chp nhn hay chit khu c xc nh trong tn dng th. (7) Ngn hng pht hnh kim tra b chng t thanh ton, nu thy ph hp vi qui nh ca tn dng th th tr tin ( hoc chp nhn hay chit khu). Nu thy khng ph hp, ngn hng t chi v gi tr li ton b chng t cho nh xut khu. Thi gian kim tra b chng t theo qui nh l 7 ngy lm vic nu qu thi hn trn ngn hng pht hnh phi thanh ton cho ngi xut khu . 63

Trng hp cc nghip v trn c thc hin bi ngn hng c ch nh th sau khi hon tt nghip v, b chng t thanh ton s c chuyn giao v ngn hng pht hnh km theo yu cu bi hon. (8) Ngn hng pht hnh giao li b chng t cho nh nhp khu v yu cu thanh ton . (9) Nh nhp khu kim tra ton b chng t, nu thy ph hp vi nhng iu qui nh trong tn dng th , th hon tr tin cho ngn hng ;nu thy khng ph hp c quyn t chi tr tin cho ngn hng . 4.5. Cc loi tn dng chng t:

4.5.1. Th tn dng c th hu ngang ( Revocable L/C) : L loi th tn dng m ngi m c quyn yu cu ngn hng m sa i, b sung hoc hy b th tn dng ma khng cn s chp thun ca ngi th hng . Tuy nhin vic phi din ra trc khi th tn dng c thanh ton . 4.5.2. Th tn dng khng th hy ngang ( Irrevocable L/C ): L loi th tn dng m sau khi n c m, mi vic lin quan n vn sa i , b sung hoc hy b, ngn hng m ch c th c tin hnh trn c s s tha thun ca cc bn c lin quan. 4.5.3. Th tn dng khng hy ngang c xc nhn ( Confirmed Irrevocable L/C ) L loi th tn dng khng hy ngang c mt ngn hng khc c uy tn m bo tr tin cho ngi th hng, theo yu cu ca ngn hng m th tn dng Trong trng hp ngn hng m khng thanh ton c th ngn hng xc nhn s thanh ton cho ngi th hng.

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4.5.4. Th tn dng khng hy ngang min truy i (Irrevocable without Recourse L/C ) : L loi th tn dng khng hy ngang khi thanh ton cho

ngi th hng th ngn hng khng c quyn i li tin trong bt k tnh hung no . 4.5.5. Th tn dng chuyn nhng ( Irrevocable Transferable L/C ): L loi th tn dng khng hy ngang , ngi hng th nht c quyn yu cu ngn hng chuyn nhng, chuyn nhng mt phn hay ton b gi tr ca th tn dng cho mt hay nhiu ngi th hng th hai.Vic chuyn nhng ch c thc hin mt ln. 4.5.6. Th tn dng gip lng ( Back to Back L/C ) : L loi th tn dng c m ra trn c s mt th tn dng m ra trc . Loi th tn dng ny thng c s dng trong mua bn hng qua trung gian. 4.5.7. Th tn dng tun hon ( Revolving L/C ) : L loi th tn dng m sau khi s dng ht ga tr ca n hoc ht thi gian hiu lc , li t ng c gi tr hiu lc nh c v c tip tc s dng sau mt thi gian nht nh . Th tn dng tun hon cn c ch r ,ngy ht hn hiu lc cui cng ,s ln tun hon v ga tr ti thiu mi ln . ng thi cng ni r , s d ca hn ngch L/C dng cha ht ln trc c c hay khng c cng dn vo hn ngch L/C s dng ln k tip.

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4.5.8. Th tn dng i ng ( Reciprocal L/C ): L loi th tn dng ch c gi tr hiu lc khi th tn dng ca bn i tc c m ra. Trong hai th tn dng c lin quan , th tn dng c m trc s c ni dung c ghi nh sau : Tn dng ny ch c ga tr khi ngi hng li m ra mt th tn dng i ng cho ngi m th tn dng ny. ng thi bn m th tn dng i ng cng s ghi : Th tn dng ny i ng vi th tn dng s.. m ngy, ti ngn hng v thng bo kp thi cho bn i tc bit. UCP 500 khng xem y l mt tn dng th v iu khon cam kt thanh ton ca n khng ng bn cht ca tn dng th. 4.5.9. Th tn dng thanh ton dn ( Deferred L/C ) : L loi th tn dng m ngn hng m s thanh tan dn dn, tr ga th tn dng cho ngi hng li , theo tin trnh hon thnh ngha v chuyn giao hng ha ca h i vi bn mua . Loi th tn dng ny thch ng vi cc hp ng giao hng nhiu ln. 4.5.10. Th tn dng c iu khon ( Red clause L/C ): L loi th tn dng c mt iu khon c bit, th hin ch: ngi yu cu m cho php ngi th hng c nhn mt s tin nht nh trong tng s tin ca th tn dng m, ngay c khi ngi ny cn cha thc hin ngha v chyn giao hng ha cho ngi mua. 4.5.11. Th tn dng d phng ( Standby L/C ) : L loi th tn dng c pht hnh vi mc ch bi hon nhng thit hi cho ngi th hng nu ngi m vi phm nhng iu khon cam kt. Do vy tn dng th ny khng nhm mc ch thanh ton nh th tn dng bnh thng . 66

4.6.

Mu yu cu m th tn dng

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68

4.7.

Trch nhim ca cc bn khi tham gia vo phng thc thanh ton :

4.7.1. Nh nhp khu : Da vo hp ng ngoi thng lm n ngh m th tn dng . K qy theo yu cu ca ngnhng, t l k qu tu thuc vo kt qu thm nh, nh ga khch hng ca ngn hng. C quyn yu cu ngn hng sa i, b sung, hoc hu b tn dng th ty thuc vo loi tn dng th. C quyn t chi hon tr mt phn hay ton b s tin ca tn dng th,nu thy b chng t khng ph hp vi ni dung qui nh trong tn dng th. 4.7.2. Nh xut khu : Khi nhn c th tn dng do ngn hng thng bo gi n phi kim tra k lng xem c ph hp vi hp ng hay khng . C quyn yu cu ngi mua ngh ngn hng m sa i, b sung ni dung tn dng th cho ph hp. Nu chp nhn tn dng th m tin hnh giao hng . Lp b chng t xut trnh cho ngn hng, nh xut khu s c thanh ton nu b chng t ph hp vi ni dung ca tn dng th. X l b chng t nu b t chi thanh ton . 4.7.3. Ngn hng pht hnh :

69

 Cn c vo n xin m th tn dng ca ngi mua nu iu kin s tin hnh m tn dng th. Chuyn tn dng th cho ngn hng i l bn nc ngi xut khu thng bo. Tin hnh sa i b sung, iu chnh ni dung th tn dng theo yu cu v s tha thun ca cc bn lin quan Kim tra b chng t thanh ton do nh xut khu gi n; nu thy ph hp th thanh ton. Nu khng, c quyn t chi . Bo v v chuyn giao b chng t cho nh nhp khu. Ngn hng ch chu trch nhim kim tra b ngoi ca cc chng t ch khng chu trch him v tnh php l ca b chng t Ngn hng c min trch nhim trong trng hp ri vo cc ri ro bt kh khng nh chin tranh, nh cng, ni lon ng t, lt li 4.7.4. Ngn hng thng bo Kim tra tnh chn tht ca tn dng th, thng bo v th tn dng m, chuyn bn gc ca tn dng th cho nh xut khu. Khi nhn c b chng t do bn bn xut trnh phi chuyn ngay v nguyn vn b chng t n ngn hng m. Khng chu trch nhim v nhng hu qu pht sinh do s chm tr hoc mt mt chng t. 4.7.5. Ngn hng xc nhn :

70

 Xc nhn ngha v tr tin trn L/C khi c yu cu ca nh xut khu v ngn hng pht hnh . Kim tra b chng t v thanh ton hi phiu hoc chp nhn thanh ton hi phiu nu b chng t hp l. c hng ph xc nhn v c quyn yu cu ngn hng pht hnh k qu. 4.7.6. Ngn hng thanh ton: Thanh ton cho nh xut khu nu ngn hng hng pht hnh yu cu v c hng ph dch v ngn hng. 4.7.7. Ngn hng chit khu : Khi chit khu b chng t l ngn hng thc vic vic cp tn dng ngn hn cho ngi xut khu vi s tin nh hn gi tr ca L/C v nhn b chng t cha n hn thanh ton xut trnh cho ngn hng pht hnh yu cu hon tr li tin. Ngn hng pht hnh s hon tr li tin cho ngn hng chit khu nu b chng t ph hp v L/C cho php chit khu.

Mu minh ho L/C khng hu ngang ( Irrevocable L/C)c m theo tinh thn mt hp ng c k kt trc .

71

Hp ng ngoi thng.

72

L/C c m theo tinh thn hp ng trn

73

74

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5.

iu chnh, x l cc sai st chng t lin quan n thanh ton quc t. Trong sut qu trnh chun b hng ho, lp cc chng t theo yu cu thng c th pht sinh mt s li c ch quan v khch quan. Mt s li c th c cc bn tha thun chp nhn ln nhau c nhng mt s li buc phi iu chnh, vic iu chnh c th n gin, nhanh chng nhng i khi rt phc tp, mt nhiu thi gian v chi ph. Sau y l mt s nguyn tc lin quan n vic tu chnh v x l cc sai st trong b chng t. Nguyn tc: Ch iu chnh chng t khi tht s cn thit v nu khng iu chnh c th nh hng xu n hot ng kinh doanh, giao nhn hng ho lin quan. Song song vi vic pht hin v iu chnh chng t l cng tc kim tra v r sot li ton b cc chng t trong b chng t lin quan, kim tra li L/C lin quan xem c cn nhng tu chnh cho ph hp, ng b hay khng. Mi tu chnh phi ph hp v tun th quy nh ca UCP 600 v cc quy nh php l khc lin quan. Cc chng t c ngun gc xut pht t u cn c tr v chnh ni pht hnh tu sa, iu chnh. Ch chp nhn chng t mi c iu chnh khi n m bo ng cc ni dung nh yu cu v c chnh bn pht hnh iu chnh hay pht hnh li. Vic iu chnh v cc ni dung iu chnh nn c cc vn bn trao i, thng bo, tho thun thng nht gia cc bn lin quan. Vic iu chnh l do li ch quan, khch quan ca bn no, pht sinh trong hon cnh no cn c th hin r trong cc vn bn trao i chnh thc c th tnh ton v phn chia cc chi ph lin quan cho cc bn chu trch nhim gnh chu.

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Tp. H Ch Minh ngy 04/9/2008 Th.S H Thanh Tng

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