De cuong on tap TTQT hoàn chinh

7/30/2019 De cuong on tap TTQT hon chinh

1/34

Phn 1: T gi hi oi1. Cc loi tin t c s dng ch yu trong thanh ton quc t:

- Cn c vo phm vi s dng tin t, c 3 loi sau:+ Tin t th gii:

Tn gi Gii thiu chung c im

Tin t thgii

l tin t c cc quc gia thanhn lm ptien thanh ton quc tm khng cn phi c s tha nhntrong hip nh k kt gia chnh

ph nhiu bn. y ch c th lvng

+ Khng dng vng th hin gi c cng nh tnh ton tng tr gi hpng.+ Ko dng vng thanh ton hng ngy ca cc giao dch pht sinh giacc quc gia

+Tin giy ko c i ra vng mt cch t do thng qua hm lng vngca tin t+Vng l tin t d tr ca cc quc gia trong thanh ton quc t.+Vng ch c dng lm tin t chi tr gia nc mc n v ch n cuicng sai khi ko tm c cng c tr n thay th

Tin tquc t(tint hipnh)

L tin t chung ca mt khi kinht quc t, ra i t mt hip nhtin t k kt gia cc nc thnhvin.V d

+Hip nh Bretton Woods (1944-1971) ca IMF vi USD l tin tquc t

+Tin t tnh ton quc t+Tin t thanh ton quc t+Tin t d tr quc t

+Hip nh Jamaica 1976: SDR +ng tin tn dng m IMF dnh cho ngn hng TW cc nc thnh vinvay, ko c i ra vng, gi tr xc nh trn c s r tin t quy nh.+SDR c th l phng tin d tr quc t

+Hip nh thanh ton b tr caSEV: rp chuyn khon

+ko c i ra vng, ko i ra ngoi t khc mt cch t do+C ch thanh ton l b tr gia cc nc thnh vin m ti 2 ngn hng:

NH hp tc KT quc t XHCN&ngn hng u t QT XHCN.+Phm vi s dng gii hn trong giao dch cc nc thnh vin

+EURO +Va l tin t a quc gia thay th cho ng tin ca cc nc thnh vinv l tin t quc t khu vc.

Tin tquc gia

Tin t ca tng quc gia +Tn ti di 3 hnh thi: tin mt, tin tn dng bng giy truyn thng vtin in t+ko dc i ra vng thng qua hm lng vang+Hu ht tin t quc gia u th ni( th ni t do&c iu tit)+Tin t quc gia tham gai vo thanh ton quc t ph thuc vo v tr catin t quc gia trn th trng quc t ca cc bn trong hp ng+Mc qun l ngoi hi ko ging nhau+Sc mua tin t bin ng theo chiu cnh ko

- Cn c vo s chuyn i ca tin t, chia lm ba loi sau:Tn Gii thiu chung c im

Tin t tdo chuyni

C hai loi:tin t t do chuyn i tng phn vchuyn i ton phn (USD, EURO, JPY..)

tin t m lut tin t ca nc hoc khi kinh t c tin t cho php bt c ai c thu nhp tin t ny u c quynyu cu h thng ngn hng nc chuyn i t do tin tny ra cc tin t nc khc m khng cn phi c giy

php.

Tin tchuynkhon

+L tin t m nhng khon thu nhp bng tin t

ny s c ghi vo ti khon m ti cc ngn hng chnh s c quyn chuyn khon sang ti khon chnh ca mt bn khc cng mt bank hay mt bank nc khc khi c yu cu m khng cn giy php

+ko th t do chuyn i sang cc ngoi t khc

+ch c quyn chuyn nhng quyn s hu tin t tngi ny sang ng khc trn h thng ti khon m tibank trong (ngoi) nc

Tin tclearing

+l tin t quy nh trong thanh ton b tr hai bnk kt gia chnh ph hai nc vi nhau.

+Ko c chuyn i sang cc tin t khc, khng cchuyn khon sang cc ti khon khc+ch c ghi c v n trn ti khon clearing do hip nhquy nh, cui nm s tin hnh b tr bn c v n ca tikhon.

2. Tin t do chuyn i l:- L tin t m lut tin t ca nc hoc khi kinh t c tin t cho php bt c ai c thu nhp tin t ny u c quynyu cu h thng ngn hng nc chuyn i t do tin t ny ra cc tin t nc khc m khng cn phi c giy php.

- C hai loi tin t do chuyn i :tin t t do chuyn i tng phn ( PHP,TWD..KRW: l tin t t do tng phnthng c NH Vnam giao dch) v chuyn i ton phn (USD, EURO, JPY..)- Tin t t do chuyn i tng phn l tin m vic chuyn i ca n ph thuc vo mt trong ba yu t sau:+Ch th chuyn i:Ngi phi c tr( quyn chuyn i t do) v ngi c tr (phi c giy php chuyn i)+ Mc chuyn i :T hng mc no do lut quy nh tr ln, mun chuyn i th phi c giy php chuyn i ngoi t,di hng mc th c chuyn i t do.

1


2/34

+Ngun thu nhp tin t: Cc ngun thu nhp bng tin ca ngi phi c tr t hot ng kinh doanh thng mi v dch v quct, t hot ng u t nc ngoi..ti cc nc c tin t s chuyn i t do, cn cc ngun thu nhp khc phi thng mihoc dch v, phi u t mun chuyn i phi c giy php.

3. T gi hi oia.Khi nim- Khi nim c bn:L quan h so snh gia hai tin t ca hai nc vi nhau- Khi nim th trng:Gi c ca mt n v tin t ny th hin bng mt s n v tin t nc kia gi l t gi hi oi- Ngoi ra cn c nhiu khi nim khc nhau:

+Theo PLNH 2005: TGH ca ng VN l gi ca mt n v tin t nc ngoi tnh bng n v tin t ca VN.+Theo Ti chnh QT hin i trong nn KT m (N.V.Tin): TGH l gi c ca mt ng tin c biu th bng 1 ng tinkhc T gi hi oi l gi c ca mt ng tin c biu th thng qua mt ng tin khc.b.C s hnh thnh:- Ch bn v tin vng (trc nm 1914): ngang gi vng ca tin t (so snh hm lng vng ca hai tin t vi nhaugi l ngang gi vng). T gi gia hai ng tin c iu chnh thng qua lung chy ca vng gia hai nc.- Ch hi oi vng (1914-1944): pht hnh giy bc Ngn hng (bank notes) v cam kt i cc giy bc ra vng theomt t l nht nh.TGH c xc nh da trn vic so snh hm lng vng m giy bc Ngn hng i din- Ch Bretton Woods (1945-1972): TGH gia cc ng tin ca cc nc thnh vin c xc nh da trn c s sosnh hm lng vng m cc ng tin i din vi hm lng vng ca USD. hm lng vng l c s so snh hai ng tin vi nhau v gi l ngang gi vng- Ch tin t hu Bretton Woods (t 1973- nay): t gi khng da trn vng m da trn ngang gi sc mua PPP

(Purchasing Power Parity) theo quy lut mt gi (Rules of one price-trong mt th trng hiu qu, tt c cc hng ha ging nhauphi c bn vi cng 1 gi).Ngang gi sc mua l t l trao i gia 2 ng tin, theo t l ny th s lng hng ha/dch v trao i c l nh nhau trongnc v nc ngoi khi chuyn 1 n v ni t ra ngoi t v ngc li.Tiu ch th hin ngang gi sc mua:H thng gi c ca mt quc gia (PI),h thng gi ngoi t ca mt quc gia (ER),givng ti quc gia (Gold Price)

4. Cc loi ngoi hi quy nh trong php lnh 2005:- Ngoi t: tn ti trong cc hnh thi l tin giy, tin kim loi, tin ti khon gm c: ng tin quc gia khc hoc ngtin chung chu u(euro), quyn rt vn c bit (SDR)- Phng tin thanh ton ghi bng ngoi t, gm: Sec, hi phiu v k phiu, th tn dng- Cc loi chng t c gi ghi bng ngoi t: c phiu, tri phiu doanh nghip, tri phiu chnh ph, chng ch qu u t,cc chng t pht sinh.

- Vng thuc d tr ngoi hi nh nc, trn ti khon nc ngoi ca ngi c tr; vng di dng khi , thi, htming trong trng hp mang vo v mang ra khi lnh th.- Tin ca nc cng ha x hi ch ngha Vit Nam trong trng hp chuyn vo v chuyn ra khi lnh th Vit Namhoc c s dng trong thanh ton quc t

5. Cc loi t gi phn loi theo phng tin thanh ton quc t:- T gi chuyn tin bng in(t gi in hi):l t gi m ngn hng bn ngoi t cho khch hng km theo trch nhiml ngn hng phi chuyn ngoi t cho ngi th hng bng phng tin chuyn in t. T gi ny c nhng c im: l t gic bn ca mt quc gia, tc thanh ton nhanh, chi ph cao- T gi chuyn tin bng th: (t gi th hi) l t gi m ngn hng bn ngoi t cho khch hng khng km theo trchnhim chuyn tin bng phng tin in t m ngn hng s chuyn lnh thanh ton ra bn ngoi bng con ng th tn thngthng. t gi ny c c im : Khng thng dng trong thanh ton quc t, tc thanh ton rt chm, chi ph r- T gi sc: l t gi m ngn hng bn sec ngoi t cho khch hng km theo trch nhim chuyn sec n ngi thhng quy nh trn sec. T gi sec bng t gi in hi tr i s tin li pht sinh trn t gi in hi k t khi mua sec n khisec c tr tin.- T gi hi phiu Ngn hng tr tin:t gi m ngn hng bn hi phiu ngoi t tr tin ngay cho khch hng l ngi thhng hi phiu. Khch hng s k hu chuyn nhng hi phiu cho ngi khc m khch hng l ngi c ngha v tr ngoit cho anh ta.Ngi c chuyn nhng khi nhn c hi phiu s xut trnh n ngn hng ch nh trn hi phiu nhn tinngay sau khi xut trnh. Cch tnh t gi hi phiu tr tin ngay cng ging nhau nh cch tnh t gi sec, nu c khc l li sutc tnh l li huy ng ngoi t.- T gi hi phiu ngn hng tr chm: l t gi m ngn hng bn hi phiu ngoi t tr chm cho khch hng l ngith hng hi phiu. Khch hng s k hu chuyn nhng hi phiu cho ngi khc m khch hng l ngi c ngha v tr tincho anh ta. Khi hi phiu n hn thanh ton, ngi c chuyn nhng s xut trnh hi phiu n ngn hng ch nh trn hi

phiu nhn tin.

6. Cc nhn t tc ng n t gi hi oi:- Cung cu v ngoi t trn th trng l nhn t nh hng trc tip n s bin ng ca t gi hi oi. Cung cu ngoit li chu s nh hng ca nhiu yu t khc nhau trong c cn cn thanh ton quc t. Nu cn cn thanh ton quc t dtha c th dn n kh nng cung ngoi t ln hn cu ngoi t v ngc li. S cn bng ca cn cn thanh ton quc t li phthuc vo cc ngun cung v cu ngoi t cu thnh nn cn cn thanh ton quc t. Khi nn kinh t c mc tng trng n nhnhu cu v hng ho v dch v nhp khu s tng do nhu cu v ngoi t cho thanh ton hng nhp khu tng ln. Ngc li,

2


3/34

khi nn kinh t ri vo tnh trng suy thoi th cc hot ng sn xut kinh doanh v xut nhp khu b nh tr lm cho nguncung ngoi t gim i. Trong khi nhu cu nhp khu cha kp thi c iu chnh trong ngn hn vic gim cung ngoi t s yt gi ln cao.- Mc chnh lch v li sut gia cc nc :Nc no c li sut tin gi ngn hn cao hn li sut tin gi ca cc nckhc th vn ngn hn s chy vo nhm thu phn chnh lch do tin li to ra, do s lm cho cung ngoi t tng ln, TGH sgim xung.- Mc chnh lch lm pht ca hai nc: Gi s trong iu kin cnh tranh lnh mnh, nng sut lao ng ca hai nctng ng nh nhau, c ch qun l ngoi hi t do, khi t gi bin ng ph thuc vo mc chnh lch lm pht ca haing tin. Nc no c mc lm pht ln hn th ng tin ca nc b mt gi so vi ng tin nc cn li.

- Tm l s ng:. Ngi dn, cc nh u c, cc ngn hng v cc t chc kinh doanh ngoi t l cc tc nhn trc tipgiao dch trn th trng ngoi hi. Hot ng mua bn ca h to nn cung cu ngoi t trn th trng. Cc hot ng li bchi phi bi yu t tm l, cc tin n cng nh cc k vng vo tng lai. iu ny gii thch ti sao, gi ngoi t hin ti li

phn nh cc k vng ca dn chng trong tng lai. Mt khc, gi ngoi t rt nhy cm vi thng tin cng nh cc chnh schca chnh ph. Nu c tin n rng Chnh ph s h tr xut khu, hn ch nhp khu gim thm ht thng mi, mi ngi sng lot bn ngoi t v t gi hi oi s gim nhanh chng.- Ngoi nhng yu t nu trn TGH cn chu nh hng ca cc yu t khc, chng hn nh yu t tm l, chnh schca chnh ph, uy tn ca ng tin

7. Phng php tnh t gi cho v tc dng ca n.Trnh by cng thc tnh t gi cho v cho v da. Ngoi ba ng tin yt gi ch yu(USD, EURO, GBP), khch hng cn mun xc nh t gi gia cc ng cha cnim yt t gi: xc nh t gi gia cc ng tin nh gi vi nhau hoc xc nh t gi gia cc ng tin yt gi vi nhau hocxc nh t gi gia ng tin yt gi ca cp t gi ny vi ng tin nh gi ca cp t gi kia.

b. Cch xc nh t gi:- Xc nh t gi hi oi ca hai tin t v tr nh gi ca hai cp t gi khc nhau:+Ta ly t gi ca tin t nh gi chia cho t gi ca tin t yt gi. Mun tm t gi bn ra ta ly t gi mua ca ngn hng chiacho t gi bn ca ngn hng.+V d: Ti Geneva, usd/chf=1,2312/17 v usd/cad=1,1125/30cad/chf: bid rate= ask usd/chf: bid usd/cad=1,2317/1,1125=1,1071

ask rate=bid usd/chf: ask usd/cad=1,2312/1,1130=1,1061- Xc nh t gi hi oi ca hai tin t v tr yt gi ca hai cp t gi khc nhau:+Ta ly t gi ca tin yt gi chia cho t gi ca tin nh gi.+V d:Ti Berlin, euro/usd=1,2730/35 v gbp/usd=1,8352/57euro/gbp: bid rate= ask euro/usd: bid gbp/usd

Ask rate= bid euro/usd: ask gbp/usd- Xc nh t gi hi oi ca tin t v tr yt gi v nh gi ca hai cp t gi khc nhau:

+Ta nhn hai t gi vi nhau. Mun tm t gi bn, ta ly hai t gi mua ca ngn hng nhn vi nhau. Mun tm t gi mua, taly hai t gi bn ca ngn hng nhn vi nhau.+V d: Ti Geneva: euro/ usd=1,2730/35 v usd/jpy=115,48/57euro/jpy: bid rate= ask euro/usd X ask usd/jpy

Ask rate= bid euro/usd X bid usd/ jpy

8. Khi nim Cn cn thanh ton quc t? Kt cu ca cn cn thanh ton quc t?CCTTQT l bng cn i gia cc khon thu v cc khon chi bng mt ng tin no gia ngi c tr v ngi phi c trtrong mt thi hn nht nh.Kt cu

Hng mc thng xuyn (CCTK vng lai) Current

Phn nh cc khon thu/chi lm tng/gim ti sn ti chnh v quyn s hu ca mt nc vi mt nc khc. y l hngmc quan trng, phn nh thc cht ca cn cn thanh ton quc t.Gm:Cn cn thng mi (trade balance),

- Ghi chp hot ng XNK hng ha- Chim t trng ch yu- XK > NK: CCTM thng d- NK > XK: CCTM thiu ht

Cn cndch v (service balance),- Ghi chp hot ng thng mi dch v- Cc nc pt thng thng d CCDV.- XK > NK: CCDV thng d- NK > XK: CCDV thiu ht

Cn cn thu nhp (factor income),- Thu nhp ca ngi lao ng/t u t:- Yu t nh hng:- S lng l, mc lng, s tin u t, mc li..

Cc khon thu chi mt chiu: vin tr, qu biu, kiu hi- Cc khon thu chi mt chiu: vin tr, qu biu, kiu hi

3


4/34

Hng mc vnPhn nh cc khon thu/thu lm tng/gim ti sn ti chnh v quyn s dng ca nc ny vi nc khcBao gm: CC vn di hn/CC vn ngn hnRt quan trng i vi nhng nc c CC vng lai thm ht. Hng mc chnh lchPhn nh cc sai st do thng k/ghi chp.Mt s m th hin mt lng vn ra/ Mt s dng phn nh mt lung vn chy vo Ti khon d tr chnh thc

Phn nh mc thay i v lng vng/ngoi t/ti sn d tr m cc t chc tin t nm gi.

Thay i d tr ngoi hi ca mt nc Tn dng vi IMF v cc NHTW khc

Mc thay i ngun d tr chnh thc o lng mc thm ht hoc thng d ca mt nc v cc giao dch ca TKthng xuyn v TK vn

9.Giao dch k hn? c im vn dng?- L giao dch trong hai bn cam kt s mua, bn vi nhau mt s lng ngoi t theo mt mc t gi xc nh, v vic thanhton s c thc hin trong tng lai xc nh.Do vy, trong loi hp ng ny, ngy k kt v ngy giao hng l hon ton tch bit nhau. hp ng k hn, 2 bn chu s rng

buc php l cht ch hi thc hin ngha v hp ng, tr khi c hai bn tho thun hu hp ng.c im vn dng

Hng ho y c th l bt k th hng ho no; t nng sn, cc ng tin, cho ti cc chng khon. Hp ng k hnc s dng phng nga ri ro, v d nh ri ro mt gi tin t (hp ng k hn i vi USD hoc EUR)

Thng thng hp ng ny c thc hin gia cc t chc ti chnh (TCTC)vi nhau, hoc gia TCTC vi cc khchhng l doanh nghip phi ti chnh (cc hp ng ny thng c k kt song phng).

Theo hp ng ny th ch c hai bn tham gia vo vic k kt, gi c do hai bn t tho thun vi nhau, da theo nhngc tnh mang tnh cc nhn.

Hp ng ny ch c thc hin khi o hn, cho d vo thi im gi th trng ca ti sn c cao hn hoc thphn gi xc nh trong hp ng. Khi , mt trong hai bn mua v bn s b thit hi do cam kt mt mc gi thp hn (bn

bn) hoc cao hn (bn mua) theo gi th trng.Nh vy bng vic tham gia vo mt hp ng k hn, c hai bn u gii hn c ri ro tim nng cng nh hn ch

li nhun tim nng ca mnh. V ch c hai bn tham gia vo hp ng, cho nn mi bn u ph thuc duy nht vo bn kiatrong vic thc hin hp ng. Khi c thay i gi c trn th trng giao ngay, ri ro thanh ton s tng ln khi mt trong hai bnkhng thc hin hp ng. Ngoi ra, v mc gi t ra mang tnh c nhn v ch quan nn rt c th khng chnh xc.

10. Giao dch swap? c im vn dng?l giao dch bao gm ng thi c hai giao dch: giao dch mua v giao dch bn dng mt s lng ng tin ny vi

mt ng tin khc (ch c hai ng tin c s dng trong giao dch), trong k hn thanh ton ca hai giao dch khc nhau vt gi ca hai giao dch c xc nh ti thi im k kt hp ng. Nhn chung, y l mt hp ng trong hai bn tho thuntrao i ngha v thanh ton. Thng thng giao dch ny bao gm cc thanh ton li, v trong mt s trng hp l thanh ton ngc.c im vn dng

Trc khi cc giao dch hon i xut hin, bn vay v bn cho vay thng b gii hn li sut c nh hoc li sut thni, cp vn hoc cho vay trn c stin mt. Nh u t hoc ngn hng s gp phi s khng tng xng v li sut gia ti snc v ti sn n. V d cng ty vay li sut c nh , nhng li u t vo th trng li sut th ni, chc chn s b l khi li sutgim do khng c khon tng thu nhp t ti sn c li sut th ni.

Giao dch hon i c to ra x l nhng s khng tng xng ny, to cho ngn hng, doanh nghip kim sot tthn cc dng lu chuyn tin t ca mnh.

11. Giao dch tng lai? c im vn dng?Hp ng tng lai (Futures contract, Futures) l mt hp ng c tiu chun ho, c giao dch trn th trng giao

dch hp ng tng lai, mua hay bn mt s loi hng ho nht nh, mt mc gi nht nh, vo mt ngy xc nh trongtng lai. Ngy trong tng lai gi l ngy giao hng, hay ngy thanh ton cui cng. Gi c xc nh ngay ti thi im khp ng c gi l gi tng lai (futures price), cn gi ca hng ho vo ngy giao hng l gi quyt ton.

thot khi hp ng trc khi o hn, cc bn tham gia hp ng c th chuyn nhng hp ng cho mt bn khctheo gi th trng, kt thc mt hp ng tng lai v cc ngha v km theo ca n.c im vn dng

_Hp ng tng lai lun c giao dch trong cc sn giao dch,_Hp ng tng lai l hp ng c tiu chun ho cao, hng ho c phn theo l, nh s, k m hiu y ._Hp ng tng lai t ri ro hn khi m n c giao dch thng qua cc sn giao dch, bn cn li ca hp ng lclearinghouse, lun m bo uy tn.

_Ttrong hp ng tng lai, cc i tc c xc nh ngu nhin_ i tng ti sn khng hin hu thi im k hp ng, m hin hu vo thi im tng lai ghi trn hp ng.V d: la non th khng n c, ngi ch la khng c tin nn ku ngi mua n v bn, ngi mua s mua v

ngi bn c ngha v chm sc la cho n khi gt. Gi bn th cng ty, nu vo v i km, gi c th cao, nhng thng thphi thp hn gi th trng

4
http://www.saga.vn/dictview.aspx?id=544http://www.saga.vn/dictview.aspx?id=544


5/34

C 2 i tng chnh mua hay s dng hp ng tng lai, mt l cc nh u t mun d phng ri ro (hedger), v hail cc nh u c trc nhng d on v bin ng gi trn th trng

12. Giao dch quyn chn? c im vn dng?l giao dch ngoi t trong bn mua c quyn nhng khng c ngha v phi thc hin giao dch cam kt vi bn

bn, trong khi bn bn c ngha v phi thc hin giao dch cam kt khi bn mua c yu cu theo t gi tha thun trc.c im vn dng

Hp ng quyn chn c thc hin vi cc hot ng mua, bn: C phiu, ch s th trng chng khon, ngoi t,cng c n, cc hp ng mua bn tng lai v hng ho.

Cc hp ng quyn chn thng c giao dch trn th trng chng khon hoc th trng phi chnh thc. Hin nay,ch yu cc hp ng quyn chn c mua bn rng ri ti vn phng th trng chng khon( Chicago board OptionExchangeCBOE, The American Stock ExchangeAMEX, The Pacific Stock ExchangePSE, ..)

C hai loi hp ng quyn chn: Hp ng quyn chn mua (call option)v hp ng quyn chn bn (put option). Hpng quyn chn mua l tho thun cho php ngi cm hp ng c quyn mua sn phm t mt nh u t khc vi mc ginh sn vo ngy o hn ca hp ng. Cn hp ng quyn bn l tho thun cho php ngi cm hp ng c quyn bn sn

phm cho mt nh u t khc vi mc gi nh sn vo ngy o hn ca hp ng.c im ca hp ng la chn: hp ng quyn chn khng bt buc cc bn phi giao sn phm. Hp ng ch quy

nh quyn giao hay nhn, m khng bt buc thc hin ngha v ca mnh. Ngi mua quyn c th: Thc hin quyn, hay bnquyn cho mt ngi mua khc; hay khng thc hin quyn . c quyn ny, khi k hp ng, ngi cm hp ng phi trquyn ph ; gi trong hp ng c gi l gi thc hin hay l gi n (Strike price); ngy nh trong hp ng gi l ngy ohn hay hy thc hin.

Mt im ng ch l: trong khi ngi mua hp ng la chn call mong mun gi ca sn phm hp s tng ln trong

ngy o hn th ngi mua hp ng la chn Put li hy vng gi xung. Nu cao hn gi nh trc h s t chi quyn bn vchu mt quyn ph. Tt nhin s t chi hay khng t chi quyn khi gi ngy o hn cao (hay thp) hn gi n s c cc nhu t tnh ton trn c s mc chnh lch gia gi nh trc vi gi ngy o hn v quyn ph.

13. Cc bin php iu chnh cn cn thanh ton quc t?Theo l thuyt: s iu chnh CCTTQT khng trng thi cn bng (ngha l CC vn v CC vng lai c tng 0). Tuy nhin,trn thc t, ngi ta ch iu chnh CCTTQT trong trng hp b thiu ht m thi.1. Bin php vay n (vay d tr) lm tng ti khon d tr chnh thc cn bng CCTTQT.2. p dng cc chnh sch v bin php tc ng ln cung cu ngoi hi (nh chnh sch chit khu cao, thu hi vn T ncngoi, bn r cc CK nc ngoi, ph gi tin t kch thch xut khu, thu ht vn u t vo nc mnh...)3. Xut ngoi hi (vng tr n)4. Tuyn b v n.

14. So snh giao dich k hn v giao dch tng lai?(thy 2 ci, ci no cung c l ht nn ko b, my bn thix cch ss no th hc cch nhe)

Giao dch k hn Giao dch tng laiLoi hp g Tha thun jua ngi mua & ng bn.

iu khon linh ngthng qua th trng giao dch tng lai (s giao dch)c s giao dch tiu chun ha nhug chi tit trong hpng.

Thi hn Cc bn c th la chn bt k thi hn no. Ch c vi thi hn I nh do s giao dch (SGD) wi c.Tr gi hpg

Rt ln (trug bnh > 1 triu USD/hp ng) Nh

Tha thunan ton

Khch ha2g duy tr s d ti thiu ngn hg m bo cho hp ng.

Duy tr tin k qu theo % tr gi hp ng.

Thanh tontin t

Ko thah ton tin t trc ngy hp ng hthn

Thanh ton hng ngy bng cch trch ti khon bn thua &ghi c vo TK bn c.

Thanh tonsau cng

>90% hp ng thanh ton khi n hn Cha ti 2% hp ng thanh ton khi n hn, thng thogwa o hp ng.

Ri ro Ko thah ton hng ngy -> ri ro rt ln nu 1bn tham gia tht bi trog thc hin H.

Thah ton hang ngy thong qua SGD -> t ri ro. Tuy nhin,c th ri ro jua mi gii & khch hang.

Yt gi Yt gi mua & gi bn vi mc chnh lch giagi mua & gi bn.

Chnh lch c nim yt SGD.

Hng hagiao dch

Tt c cc loi Gii hn ty SGD

Gi c Ko i Thay i tng ngyHoa hng Chh lch gia gi mua & bn Khch tr hoa hng cho mi gii. Mi gii tr cho SGD.Qui ch T tha thun SGD wi nh

Nhng im khc bit cn bn ca hp ng tng lai so vi hp ng k hn l:1. Nim yt trn s giao dchMt giao dch hp ng tng lai ni chung c x l trn mt S giao dch. im ny cho php gi c c hnh thnh hp lhn, do cc bn mua bn c cung cp thng tin y v cng khai.2. Xo b ri ro tn dng

5
http://www.saga.vn/dictview.aspx?id=1117http://www.saga.vn/dictview.aspx?id=1132http://vi.wikipedia.org/w/index.php?title=Th%E1%BB%8B_tr%C6%B0%E1%BB%9Dng_giao_d%E1%BB%8Bch_t%C6%B0%C6%A1ng_lai&action=edit&redlink=1http://www.saga.vn/dictview.aspx?id=1117http://www.saga.vn/dictview.aspx?id=1132http://vi.wikipedia.org/w/index.php?title=Th%E1%BB%8B_tr%C6%B0%E1%BB%9Dng_giao_d%E1%BB%8Bch_t%C6%B0%C6%A1ng_lai&action=edit&redlink=1


6/34

Trong cc giao dch hp ng tng lai c nim yt trn s giao dch, c hai bn bn v mua u khng bao gi bit v i tcgiao dch ca mnh. Cng ty thanh ton b tr s phc v nh mt trung gian trong tt c cc giao dch. Ngi bn bn cho cngty thanh ton b tr, v ngi mua cng mua qua cng ty thanh ton b tr. Nu mt trong hai bn khng thc hin c hpng th vn khng nh hng g n bn kia.3.Tiu chun hoCc hp ng k hn c th c tho ra vi mt hng ho bt k, khi lng, cht lng, thi gian giao hng bt k, theo thothun chung gia hai bn bn, mua. Tuy nhin, cc hp ng tng lai nim yt trn s giao dch i hi vic giao nhn mt khilng c th ca mt hng ho c th p ng cc tiu chun cht lng ti thiu, theo mt thi hn c n nh trc.4. iu chnh vic nh gi theo mc gi th trng (Marking to market).

Trong cc hp ng k hn, cc khon l, li ch c tr khi hp ng n hn. Vi mt hp ng tng lai, bt k mn li nocng c giao nhn hng ngy. C th l nu gi ca hng ho c s bin ng khc vi gi tho thun (gi thc hin hpng) th bn b thit hi do s thay i gi ny phi tr tin cho bn c li t s thay i gi . Trn thc t, v khng bn no

bit v i tc ca mnh trong giao dch, nn nhng ngi thua u tr tin cho cng ty thanh ton b tr, v cng ty ny s trtin cho nhng ngi thng.

6


7/34

Phn 2: Phng tin thanh ton1. So snh Sc thng mi v Sc du lch?

Sc thng mi Sc du lch

Ngi ph hnh Doanh nghip c th. Ngn hng.

Ngi hng li Bt c ai trn sc Ngi mua sc du lch

Loi sc V danh, ch danh, theo lnh ch doanh

Chuyn nhng Bng k hu Khng th chuyn nhngThi hn hiu lc Lut quy nh V hn

S tin Ngi k pht quy nh Theo mnh chun gi

iu kin pht hnh C tin trn ti khon Dng ni t mua

Cch nhn tin Nh ngn hng thu tin K i chng ti ngn hng ch nh.

Sc thng mi (Private cheque): l sc do cc doanh nghip, c nhn, th nhn pht hnh, khng phi do cc ngn hnghay t chc ti chnh trung gian. Ngn hng l t chc nm gi ti khon ca ngi pht hnh sc v cng chnh l ngi thchin mnh lnh thanh ton. Mnh g sc bng mnh gi ho n, v ngn hng s thanh ton sc cho ngi th hng vi iukin sc c xut trnh cho ngn hng thanh ton, cng vi s ng ca ngi k pht. Khi s dng sc thng mi ta cn lu mt s vn sau:

- Sc thng mi thng c dng khi ngi bn v ngi mua giao hng trc tip cho nhau.- Phng thc nh thu trn thng c s dng thu tin sc.- Khi nhn thanh ton bng sc, ngi xut khu phi kim tra xem tm sc c b rch, chp v, ty xo hay sa i g

khng; phi xem xem tm sc cn hiu lc thanh ton khng, c kh nng thanh ton khng, tt nht l nn nhn sc bo chihoc sc chp nhn; c bit ngi xut khu phi xem ngi hng li c ng vi ngi c cam kt tr tin khng.

Sc du lch l mt loi sc quc t, bao gm 5 loi n v tin t: USD, EUR, AUD, CAD, JPY. Chng c in sn mnhgi v c chp nhn phn ln cc quc gia trn th gii. Ti mt s nc pht trin, sc du lch c c gi tr thanh ton nhtin mt. Ngi mua sc du lch c th quy i ra tin mt bng cch k xc nhn ln t sc.

Sc du lch l mt trong nhng phng thc thanh ton thng thng dnh cho khch hng khi i nc ngoi vi nhngtin ch ni bt:

- An ton hn tin mt: Sc du lch c th c hon i khi b tht lc hay mt cp, thng thng trong vng 24 gi.- D s dng v bo qun: Ph hp vi c nhng chuyn i ngn v di ngy, c th dnh cho nhng chuyn i tip theo.- Thanh ton tin li: Sc du lch c chp nhn thanh ton rng ri gn nh khp th gii.

- Phng tin kim sot chi tiu: Gip khch hng c k hoch chi tiu hp l trong khon kinh ph d tr cho chuyn i.- Hon i d dng: Dch v thu i ton cu, 24/24 gi, 365 ngy/nm, c mt t cc ngn hng n nh hng, sn bay v cctrung tm thng mi.

Sc du lch l loi sc do ngn hng pht hnh v c tr tin ti bt c mt chi nhnh hay i l ca ngn hng .Ngn hng pht sc ng thi cng l ngn hng tr tin.

Ngi hng li l khch du lch c tin ti ngn h ng pht sc. Trn sc du lch phi c ch k ca ngi hng li.Khi lnh tin ti ngn hng c ch nh, ngi hng li phi k ti ch ngn hng kim tra, nu ng, ngn hng mi trtin. Thi gian ca sc du lch c hiu lc do ngn hng pht sc v ngi hng li tha thun, c th c hn v c th v hn.

Trn sc du lch c ghi r khu vc cc ngn hng tr tin, ngoi khu vc , sc khng c gi tr lnh tin.C 2 c im phn bit sc du lch vi sc thng thng, l sc c mnh gi c in trn mt sc v sc du lch phi

c tr bng tin mt khi pht hnh.Sc du lch l mt sn phm tin t in sn vi mnh gi c nh, phc v mc ch i du lch, c thit k cho php

ngi c tn k trn sc thc hin thanh ton v iu kin cho cc nh cung cp dch v, hng ha. i vi ngi i du lch, tht

khng an ton nu h mang theo mnh mt s tin mt ln. Sc du lch va an ton va tin li, v c th thay th nu chng mayb mt hoc b nh cp, thng l trong vng 24 gi.

2. Trnh by cc loi Sc trong thanh ton quc t?C 10 loi Sc trong TTQT:a. Sc ghi tn (Nominated check): ghi r tn Ngi th hng, khng chuyn nhng c bng th tc k hu, ch c

Ngi th hng c tn trn sc mi c lnh tin NH.b. Sc v danh (Nameless check): khng ghi tn Ngi th hng, ch ghi cu tr cho ngi cm sc, bt k ai cm sc

cng c th tr thnh ngi th hng, khi chuyn nhng khng cn k hu.c. Sc theo lnh (check to order): c ghi tr theo lnh ca Ngi th hng c tn trn sc, c th chuyn nhng c

bng th tc k hud. Sc gch cho (crossed check): trn mt trc c 2 gch cho song song vi nhau, khng th dng rt tin mt,

thng dng chuyn khon qua NH. Sc gch cho do Ngi th hng sc gch cho bng 2 cch:

- Sc gch cho thng (~ generally): gch cho khng tn, tc l gia 2 gch song song khng ghi tn NH lnh h tin.Ni dung ghi gia 2 gch cho:

+ Hoc khng ghi g c+ Hoc ghi v cty (&CO)+ Hoc ghi Khng c gi tr chuyn nhng (Not negotiable)+ Hoc ghi :Ch tr vo ti khon ca ngi hng li (A/C payee only)

7


8/34

- Sc gch cho c bit (~ specially): gch cho c ghi tn, tc l gia 2 gch song song c ghi tn 1 NH no , v chNH ny mi c quyn lnh h tin. Ni dung ghi gia 2 gch cho:

+ Hoc ghi tn 1 NH no + Hoc ghi Khng c gi tr chuyn nhng, tr NH A (Not negotiable/Bank A)

e. Sc chuyn khon (Check transferable): Ngi k pht sc ra lnh cho NH trch tin t ti khon ca mnh chuyntr sang 1 ti khon khc ca 1 ngi khc trong hoc ngoi NH; khng th chuyn nhng c v khng th lnh c tinmt.

gch cho khng tn c th chuyn thnh gch cho c tnf. Sc xc nhn (confirmed check): c NH xc nhn vic tr tin. Mc ch l nhm m bo kh nng chi tr ca t

sc, chng pht sc khng.g. Sc du lch (Travellers Check): do NH pht hnh v c tr tin ti bt c 1 chi nhnh hay i l no ca NH . NHpht sc ng thi cng l NH tr tin. Trn sc phi c ch k ca Ngi th hng, c ghi r khu vc cc NH tr tin. Thi gianhiu lc l v hn.

h. Sc c nhn quc t (private check): sc ca cc ch ti khon m NH pht hnh.Ch ti khon: doanh nghi p, n v kinh t, n v hnh chnh s nghip, cc t chc chnh tr x hi, c nhn min

khng phi l NH.c im:- Ngi pht hnh l cc ch ti khon m ti cc NH.- Ngi chp hnh lnh rt tin l cc NH nm gi ti khon.- S tin ph thuc vo yu cu chi tr ca ngi pht sc.- NH tr tin cho Ngi th hng ch sau khi sc c xut trnh v c s ng ca Ngi k pht sc.i. Sc NH quc t (Banks Check): NH ny pht hnh ra lnh cho NH i l nm gi ti khon ca mnh trch mt s tin

nht nh t ti khon tr cho Ngi th hng c tn trn sc.c im:- Ngi yu cu pht hnh l ngi con n, ngi NK, ch u t, ngi cn chuyn vn ra nc ngoi- Ngi pht hnh l NH thc hin yu cu pht sc.- Ngi chp hnh lnh rt tin l NH i l ca NH pht hnh hin ang nm gi ti khon ca NH pht hnh.- S tin c th l 1 s tin bt nh theo yu cu ca ngi yu cu, cng c th l s tin chn theo mnh gi gc.- Khi sc c xut trnh, NH i l s thc hin lnh ngay, khng cn c kin ca NH pht sc.

j. Sc in t: c thit lp trn c s sc giy nhng im khc bit y l s dng d liu in t to lp nidung, k tn, k hu sc v chuyn giao sc bng phng tin in t thng thng hoc k thut s.

3. Hi phiu l g? c im ca hi phiu?Hi phiu c nhiu nh ngha khc nhau, nhng chng c chung nhng ni dung sau y:- L lnh i tin v iu kin.

- Trn b mt ca hi phiu c th ghi tiu , song cng c th khng ghi tiu , iu cn ty thuc vo lutca mi nc quy nh

- Mt s tin nht nh.- Ngi k pht cho Ngi b k pht- Ngi th hng- Thi hn v a im thanh ton- Ngy v a im k phtc im ca hi phiu:- Tnh tru tng ca hi phiu, hay tnh c lp ca khon n ghi trn hi phiu- Tnh bt buc tr tin ca hi phiu- Tnh lu thng ca hi phiu

4. Cc loi Hi phiu trong thanh ton quc t?

a. Cn c vo thi hn tr tin ca B/E:- B/E tr tin ngay (At sight draft): Ngi b k pht phi tr tin ngay khi B/E c xut trnh. C th hiu l tr ngay

vo lc xut trnh, hoc tr ngay vo ngy k tip ca ngy xut trnh.- B/E k hn hoc/tr chm (Usance draft, time draft): Ngi b k pht phi tr tin khi B/E n hn thanh ton quy

nh trn B/E.b. Cn c vo vic tr tin B/E c km chng t hay khng:- B/E trn: vic tr tin B/E ch da vo B/E, khng da vo cc chng t gi km theo, thng dng thu tin ci

ph vn ti, bo him, hoa hng hoc dng i tin mua hng ca nhng thng nhn NK tin cy.- B/E km chng t: vic tr tin B/E khng nhng ch da vo B/E, m cn da vo cc chng t gi km theo.c. Cn c vo kh nng chuyn nhng ca B/E:- B/E ch danh (nominated draft): c ghi r tn Ngi th hng khng km theo t theo lnh; khng th chuyn

nhng bng th tc k hu; t s dng trong TTQT.- B/E theo lnh (order draft): ghi r tn Ngi th hng B/E km theo t theo lnh; chuyn nhn B/E ny d dng

v ch bng th tc k hu.d. Cn c vo ngi k pht B/E:- B/E thng mi: do ngi bn k pht i tin ngi mua khi ngi bn hon thnh ngha v quy nh trong hp ng

thng mi.

8


9/34

- B/E NH: do NH pht hnh ra lnh cho NH i l ca mnh trch 1 s tin nht nh t ti khon ca NH pht hnh B/E tr cho ngi th hng ch nh trn B/E.

5. Ni dung ca Hi phiu?- Phi c ch Hi phiu ghi trn mt trc chng t- Lnh thanh ton hoc chp nhn thanh ton v iu kin mt s tin nht nh- Tn v a ch ca ngi b k pht- Thi hn thanh ton hi phiu- a im thanh ton

- Tn ca ngi th hng- Ngy thng v ni pht hnh hi phiu- Tn, a ch v ch k ca ngi k pht hi phiu

6. Quyn v ngha v ca ngi k pht v ngi b k pht hi phiu?a. Ngi k pht B/E- Quyn li:

+ To lp B/E i tin Ngi b k pht hoc bt c ngi no do anh ta ch nh;+ To lp B/E quy nh vic tr tin theo lnh ca Ngi k pht hoc theo lnh ca bt c ngi no do Ngi k pht

ch nh;+ Nhn tin t Ngi b k pht B/E;+ Xin chit khu B/E ti NH nhn c tin trc khi B/E n hn tr tin;+ Xin th chp B/E ti NH vay tin;

+ Chuyn nhng quyn hng li B/E cho 1 hay nhiu ngi khc hoc hy b t B/E;+ cc quyn php l i vi cc li ch tng lai khc ca B/E nh quyn khiu ni trc ta n hoc trng ti khi b viphm.

- Ngha v:+ Trong trng hp B/E c chuyn nhng cho 1 ngi khc m ngi khc khng thu c tin ca B/E, th

Ngi k pht B/E phi c ngha v tr tin cho ngi .+ Ngi k pht k tn khng phi l tn ca chnh mnh s phi chu trch nhim nh th l k tn ca mnh.

+ Ngi k pht c th ph nhn hoc hn ch trch nhim ca mnh bng li vn ghi trn B/E. Tuy nhin, iu quynh ny ch c gi tr rng buc ring i vi ngi k pht B/E.

b. Ngi b k pht- Quyn li:

+ Khng chu trch nhim i vi B/E trc khi k chp nhn thanh ton B/E;+ Chp nhn hoc t chi tr tin B/E;

+ Thu li B/E hoc hy b n sau khi tr tin B/E;+ Thc hin ngha v quy nh trn B/E ch khi no B/E n hn thanh ton hoc chp nhn thanh ton;+ Kim tra dy chuyn k hu chuyn nhng xem c hp thc hay khng trc khi thc hin ngha v tr tin B/E.

- Ngha v:+ Tr tin B/E i vi B/E tr tin ngay khi xut trnh;+ Chp nhn tr tin i vi B/E tr chm khi B/E c xut trnh;+ Thc hin cc ngha v khc do Lut Hi phiu quy nh.

7. Chp nhn tr tin hi phiu? Ti sao phi chp nhn? Cc hnh thc ca chp nhn hi phiu?- Chp nhn l hnh vi th hin bng ngn ng ca Ngi b k pht ng tr tin hi phiu v iu kin.- Ti sao phi chp nhn?

Hi phiu l lnh i tin ca mt bn i vi bn kia, do vy hi phiu phi c bn kia chp nhn thanh ton thhi phiu mi tin cy. Mt hi phiu tin cy th lu thng chuyn nhng mi d dng. Tuy nhin, hi phiu vn c

th lu thng trc khi hi phiu c chp nhn thanh ton, bi v, hu ht lut ca cc nc u quy nh ngi k pht chongi th hng nu hi phiu pht ra v c chuyn nhng m Ngi b k pht t chi tr tin hi phiu .

- Cc hnh thc ca chp nhnC hai hnh thc chp nhn: mt l chp nhn trn mt trc ca hi phiu, hai l chp nhn bng mt vn th ring bit

+ Chp nhn trn mt trc hi phiu c ngha l Ngi b k pht th hin ch ng thanh ton hi phiu bng cchghi cc t nh: ng (agreed), chp nhn(accepted), v k tn, ghi ngy thng

+ Chp nhn bng vn th ring bit c ngha l Ngi b k pht to lp mt vn bn chp nhn trong th hin chng thanh ton, ghi ngy thng v k tn. Vn bn chp nhn ny c th l giy t truyn thng hoc cng c th l chng thin t. Vn bn chp nhn phi c chuyn n ngi th hng hi phiu

8. Bo lnh thanh ton hi phiu? Hnh thc bo lnh? Nguyn tc bo lnh thanh ton hi phiu?a. Khi nimL vic ca 1 ngi th 3 (ngi bo lnh) cam kt i vi ngi th hng B/E s thc hin ngha v tr tin thay cho

ngi b k pht (ngi c bo lnh) nu khi n hn m ngi c bo lnh khng thanh ton ng hn hoc khng y stin B/E.

b. Hnh thc: 2 hnh thc

9


10/34

- Bo lnh bng vn th ring bit: do ngi bo lnh pht hnh, trong th hin s cam kt ca ngi bo lnh s trtin cho ngi th hng B/E theo cc iu kin v ni dung ca bo lnh, nu ngi b k pht khng thc hin y ngha vtr tin ca mnh.

- Bo lnh trc tip trn B/E: bng cch ghi ngay trn b mt ca B/E ni dung cam kt bo lnh ca ngi bo lnh.Ngi bo lnh ch ghi t bo lnh Guaranteed hoc t tng t nh Aval v k tn.

c. Nguyn tc- Bo lnh l v iu kin;- Bo lnh phi ghi tn ngi c bo lnh, nu khng ghi th coi nh l bo lnh cho ngi k pht B/E;- Ngi c bo lnh l ngi b k pht hoc ngi chp nhn B/E;

- C th bo lnh tng phn tr gi ca B/E;- Sau khi thc hin xong ngha v bo lnh, ngi bo lnh c tip nhn cc quyn ca ngi c bo lnh i vicc bn c lin quan n lu thng B/E.

9. Lu thng hi phiu tr ngay? Lu thng hi phiu tr chm? Lu thng scLu thng hi phiu tr tin ngay l hi phiu trong quy nh Ngi b k pht phi tr tin ngay khi hi phiu xut

trnh ti h. Quy trnh lu thng hi phiu tr tin ngay qua Ngn hng nh sau:

: Giao dch c s: Thc hin giao dch c s: K pht hi phiu tr tin ngay i tin Ngi b k pht: Tr tin ngay sau khi xut trnh hi phiu

Lu thng hi phiu tr chmHi phiu tr chm l hi phiu trong quy nh Ngi b k pht phi tr tin sau mt khong thi gian nht nh k

t ngy hi phiu xut trnh hoc k t ngy k pht hi phiu hoc mt ngy c th trong tng laiQuy trnh lu thng ca hi phiu tr chm chia lm hai cng on: cng on chp nhn hi phiu v cng on nh

Ngn hng thu tin khi hi phiu o hn

: Giao dch c s: Thc hin ngha v: Yu cu Ngi b k pht k chp nhn thanh ton: Hon tr hi phiu chp nhn cho Ngi k pht

Lu thng ScSc c chuyn t a im pht hnh n a im tr tin sc gi l lu thng sc. Lu thng sc bao gm hai loi c

ngha khc nhau: mt l lu thng giao sc v hai l lu thng chuyn nhng sc.Lu thng giao sc l vic lu thng sc t a im pht hnh sc n a im tr tin sc nhng khng lm thay i

quyn s hu ca ngi th hng scLu thng chuyn nhng sc l vic chuyn giao sc t Ngi th hng ny sang ngi th hng khc c lm thay

i quyn hng li sc gia nhng Ngi th hng.

10. Ni dung ca Sc?a. Tiu ScSc phi ghi tiu ca n, nu khng ghi, sc s v hiu. S d phi ghi tiu l v trong lu thng d nhn bit

l sc nhm trnh nhm ln vi cc cng c tn dng khc.

Ngn ng ca tiu phi cng ngn ng ca ni dung sc. Sc tr nn v hiu nu ngn ng ca tiu v ca nidung khc nhau.

b. Lnh rt tin v iu kinNgi pht hnh l ngi c ti khon m NH. Trong trng hp c s d C trn ti khon, ngi pht hnh c

quyn ra lnh cho NH trch 1 s tin nht nh t s d C tr cho ngi cm sc. Vic chp hnh lnh ca NH m tikhon l v iu kin, bi v NH m ti khon khng quan tm n nguyn nhn ca vic gi tin vo v rt tin ra khi ti khon

10

Ngn hng Ngi kpht

Ngn hng Ngi trtin

Ngi k pht Ngi b k pht

3

33

4

4

1

2

Ngn hng Ngi kpht

Ngn hng Ngi trtin

Ngi k pht Ngi b k pht

3

33 4

4

1

2


11/34

ca ch ti khon, khi c lnh gi tin vo th NH s chp hnh lnh v iu kin, cng nh khi c lnh rt tin ra khi ti khonth NH cng chp hnh lnh v iu kin.

c. S tin ca sc l mt s tin nht nhS tin nht nh l 1 s tin c ghi 1 cch n gin v r rng, ngta c th nhn dng ra ngay s tin l bao nhiu

m khng cn phi tnh ton d cho php tnh n gin. m bo tnh xc thc ca s tin, lut thng quy nh s tin va c ghi bng s va c ghi bng ch v phi

thng nht vi nhau.d. a im tr tinL ni m ngi th hng xut trnh sc nhn tin hoc l ni m ngi th hng sc ch nh cho NH nh thu xut

trnh sc nhn tin.Thng thng, a im tr tin l a ch a NH m ngi pht hnh sc m ti khon. Do c im kinh doanh cangh NH, NH c nhiu chi nhnh cc ni c tr khc nhau, NH thng thit lp quan h i l rng khp trong v ngoi nc,

NH c quan h vi trung tm thanh ton b tr nn NH c th chp hnh lnh rt tin v iu kin ngay ti a ch m NH c tr,song NH cng c th y quyn cho chinh nhnh ca mnh, NH i l ca mnh tr tin cho ngi th hng ghi trn sc, nungi th hng c yu cu tr tin ti 1 a ch khc vi a ch c tr ca NH chp hnh lnh rt tin.

D liu tnh hung ny, lut ca hu ht cc nc cho php thiu vng a im tr tin ghi trn sc, vi iu kin l cth p dng quy tc suy din t ni dung ca sc tm ra a im tr tin. Mt sc khng ch r a im tr tin th ly a chghi bn cnh tn ngi b k pht lm a im tr tin, trong trng hp bn cnh tn ngi b k pht khng c ghi a ch thB/E s v hiu.

e. Thi hn tr tinKhc vi B/E v k phiu, thi hn tr tin ca sc ch c th l tr tin ngay khi xut trnh. Mt lnh rt tin phi c gi

tr thc hin ngay, khng th c k hn, bi v c im ca lu thng sc l c gi tr thanh ton trc tip nhu tin t.

f. Ngi b k phtL 1 trung gian ti chnh nm gi ti khon ca ngi k pht sc. Nhng ngi m ti khon ti NH l nhng ngi cvn tin t tm thi nhn ri cha dng n gi vo ti khon tin gi khng k hn nhm phc v cho nhu cu chi tiu sau nyhoc h m ti khon thanh ton ti NH thu cc khon phi thu v chi cc khon phi chi. c trng ca cc khon tin giny l ngn hn v khng k hn. NHTM l t chc kinh doanh tn dng ngn v khng k hn. NH nm gi ti khon l ngitrung gian thu h v chi h tin t cho khch hng. V vy, NHTM l ngi b k pht ch yu.

g. Ngy v a im pht hnhSc phi c thi hn hiu lc nht nh. Qu hn ny, sc khng cn gi tr. Thi hn hiu lc ca sc tnh t ngy pht

hnh sc n ngy do lut sc quy nh. V vy, ngy pht hnh phi c ghi trn sc, nu khng, sc s v hiu.Sc c to lp u th tun th lut cn phi ghi a im pht hnh. Tuy nhin, vic ghi a im pht hnh

sc c th nc th 3 hoc 1 ni m khng th xc nh c a ch u, v d nh trn my bay ang bay trn khngtrung, cho nn lut cc nc cho php thiu vng a ch pht hnh. Trong trng hp ny, ngta coi a ch ghi bn cnh tn ngik pht sc l a ch pht hnh, bi v ngi k pht sc phi hiu v tun th lut sc ca nc mnh.

h. Ch k ca ngi k phtNgi k pht l ngi c ti khon m ti NH hoc cc trung gian ti chnh khc. Khi m ti khon ti NH, ch ti

khon phi lu gi ch k ca mnh hoc ch k y quyn ti NH m ti khon. Ch k trn sc phi ging ht ch k ca ch tikhon hoc ch k y quyn. K sc phi k bng tay, cc loi ch khc u v gi tr.

11. K phiu l g? Ni dung ca K phiu?L mt cam kt tr tin v iu kin do ngi lp phiu k pht ha tr mt s tin nht nh cho ngi th hng quy nh trnk phiu hoc theo lnh ca ngi ny tr cho ngi khc.

Ni dung:PROMISSORY NOTE (1)

No:(2)..For: ..(3.1). ..,(4)..At..(5).sight of this Promissory note, we promise to pay to the order of .(6) the sum of (3.2)..

Place of payment: .(Name and address of issuer)..(7)..(signature)(8)(1) Tiu (2) S hiu ca k phiu(3) S tin(4) a im(5) Thi hn thanh ton(6) Ngi th hng(7) a im thanh ton(8) Ngi pht hnh

c im lu thng k phiu:- L mt cng c ha tr tin, khng phi l cng c i tin. lu thng d dng, cn c ngi bo lnh thanh ton ca1 t chc TC c uy tn.- L cng c ha tr tin, nn s khng c nghip v chp nhn thanh ton nh B/E.iu 57, lut CCCCN 2005: Cc quy nh v Bo lnh, chuyn nhng, cm c, nh thu, thanh ton, truy i hi phiu i n(B/E) c th p dng tng t i vi Hi phiu nhn n

12. So snh Hi phiu v K phiu?

11


12/34

Hi phiu K phiu

Ging

u l 1 ti sn ti chnh v hnh.Cc quy nh v bo lnh, chuyn nhng, cm c, nh thu, thanh ton, truy i. (iu 57 Lut CCCCN VN2005).

Khc

- L 1 lnh i tin v iukin.- Do ngi k pht to lp.

- C pht sinh yu cu chpnhn thanh ton.

- L 1 cam kt tr tin v iu kin.- C th do 1 ngi to lp hoc do nhiu ngi to lp.- Mun lu thng d dng phi c 1 ngi th 3 ng ra bo lnh thanh

ton, tr khi ngi lp phiu l ngi c uy tn ln v ti chnh.- Khng pht sinh yu cu chp nhn thanh ton.

13. Cc loi k hu hi phiu p dng trong thanh ton quc t? Trong nhng trng hp no, ngi th hng phi khu hi phiu?

a. Khi nim:L hnh vi th hin bng ngn ng mt sau hi phiu ca ngi th hng ng chuyn nhng quyn hng li

B/E cho mt ngi khc c ch nh trn B/E.Cng vi hnh thc trao tay (B/E v danh), k hu l mt th tc chuyn nhng.b. ngha:K hu mang tnh tru tngKhi k hu, ngha l ngi k hu chuyn ton b quyn li pht sinh t B/E.Ch k hu chuyn nhng ton b tr gi B/E, ch khng chp nhn k hu chuyn nhng tng phn.

Ngi k pht cha chc l ngi k hu chuyn nhng u tin, nhng s l ngi c trch nhim cui cng v s tinnu nh n b ngi b k pht t chi thanh ton.Mang tnh tru tng (khng cn nu ln l do khi chuyn nhng, khng cn thng bo cho bn b k pht bit; mi

iu kin km theo chuyn nhng l khng c gi trc. Cc loi k hu:

Blank endorsenment: khng ch nh ngi th hng tip theo do th tc k hu mang li (d lu thng, nhng ri ro)(ngi k hu ch k tn/ hoc ghi pay to/pay to the order of any).

Nominated/restrictive ~: nu ch danh ngi th hng tip theo (nu mun chuyn nhng th phi chuyn nhngtheo lut DS). (Pay to A)

To order endorserment(k hu theo lnh ch danh): l cch k hu trong ch nh ngi hng li c th l ngiva c chuyn nhng hoc l ngi theo lnh ca ngi va c chuyn nhng (Pay to the order of A. Rt thng dngtrong thng mi quc t.

K hu min truy i (without recourse endorsement): nhng ngi c chuyn nhng khng c quyn truy i ngi

chuyn nhng nu nh l k hu min truy i. Ngi k pht vn l ngi tr tin cui cng nu B/E b t chi thanh ton.d. Cc trng hp phi k hu:- Chit khu hi phiu- Cm c hi phiu- Chuyn nhng cho ngi khc- L phng tin i tin trong cc phuong thc nh thu, L/c, standby L/C, L/G ngi th hng hi phiu mun thu tin

hi phiu phi k hu hi phiu cho ngn hng.

14. K hu Sc? Yu cu v ni dung v hnh thc k hu Sc?K hu sc cng ging nh k hu B/E v k phiu. Do c th ca lu thng sc l c gi tr thanh ton trc tip nh

tin t, cho nn k hu sc cn tn trng nhng quy nh sau:a. Yu cn v ni dung- Ngi k hu l ngi th hng hin hnh ghi trn sc.

- K hu c hiu lc khi ngi th hng k tip tip nhn sc.- Ngi k hu chuyn nhng sc cho ngi th hng k tip l tr n, tuy nhin ngha v tr n vn cha c coi

l hon thnh, nu nh ngi th hng k tip cha nhn c tin t NH tr tin.- Ngi th hng hin hnh c th k hu chuyn nhng sc cho ngi k pht sc, nu nh anh ta cn chuyn nhng

quyn hng li sc cho ngi k pht sc hoc c th k hu chuyn nhng cho bt c ngi no k trn t sc.- Th hin bng ngn ng ch chuyn nhng quyn hng li sc cho 1 ngi khc. Cc loi ch chuyn nhng:+ Chuyn nhng cho 1 ngi ch danh.+ Chuyn nhng cho bt c ngi no cm sc hoc ch k m khng ch nh ai l ngi th hng k tip.+ Chuyn nhng theo lnh ca 1 ngi ch danh.- K hu phi v iu kin. Nu k hu c km theo 1 hay 1 s iu kin no , th coi nh l khng c cc iu kin ,

k hu vn phi xut trnh sc.- K hu phi chuyn nhng ton b quyn li ca sc.- K hu min truy i l loi k hu m ngi k hu ghi thm vo ch chuyn nhng l khng c i tin ngi k

hu.- Ngi th hng sc quc t khng th t mnh thu tin t t sc, m phi y quyn cho NH thu h theo phng thc

thanh ton nh thu. K hu y quyn khng lm thay i quyn s hu sc t Ngi k hu sang NH.b. Yu cu v hnh thc:- K hu vo mt sau ca sc.

12


13/34

- C th k hu vo 1 tip phiu, v phi c gn vi sc, th hin l 1 b phn cu thnh ni dung ca sc.- Phi k bng tay hay cn gi l k gc, tc l k trc tip vo t sc. Ch k ca ngi k pht sc phi l ch k ca

ngi ch ti khon m sc ra lnh rt tin t ti khon hoc l ch k y quyn.

15. Bo lnh thanh ton Sc? Yu cu v ni dung bo lnh v hnh thc bo lnh?Vic bo lnh thanh ton Sc thng c thc hin nc khc ca nc k pht Sc. Do vy, vic bo lnh thanh

ton sc c quan h cht ch vi lu thng sc quc t.Bo lnh thanh ton sc l vic ngi th 3 cam kt vi ngi th hng sc s thanh ton v iu kin ton b hay tng

phn s tin ca sc nu khi xut trnh m sc khng c tr tin.

Yu cu v ni dung bo lnh sc:- Ngi bo lnh l ngi th 3, khng phi l ngi k pht cng nh khng th l ngn hng tr tin.- Ni dung bo lnh phi ghi r l bo lnh cho ai: ngi k pht hay ngi k hu sc. Mt bo lnh khng ghi r l bo

lnh cho ai th c coi l bo lnh cho Ngi k pht sc.- Bo lnh khng th hy b trong thi gian hiu lc ca sc, ngoi tr trng hp sc v hiu.- Bo lnh thanh ton sc l bo lnh c lp, c ngha l ngi bo lnh thc hin ngha v thanh ton ca mnh nh

cam kt trong ni dung bo lnh ghi trn sc,ngoi ra khng b chi phi bi yu t bn ngoi.- Sc cha ng cc quyn hp php i vi li ch tng lai m sc mang lo cho ngi th hng. bo lnh sc ch

gii hn v mt ngha v thanh ton sc, cn khng bo lnh vic thc thi cc quyn khc ca sc.Yu cu v hnh thc- Bo lnh sc c ghi ngay mt trc ca sc, bng mt t n gin nh bo lnh, bo lnh cho ai v k tn.

Khng ghi bo lnh mt sau trnh nhm ln vi k hu.- C th bo lnh bng mt tip phiu, nu nh khng th ghi bo lnh mt trc ca sc, tuy nhin tip phiu phi th

hin l b phn ca sc.- Bo lnh bng mt vn bn ring cng c p dng kh ph bin trong thanh ton quc t. vn th l th bom letter of guarantee. c im ca th bo lnh bng vn th ring bit l ngi bo lnh ch b rnh buc i vi ngino c quy nh trong th bo lnh. Ngc li nu ngi bo lnh k ngay trn sec s buc phi chu trch nhim i vi tt cmi ngi lin quan c ch nh trn sc.

16. Thi hn xut trnh Sc? a im xut trnh? Thc hin tr tin?a. Thi hn xut trnh- Khi sc c chuyn giao n a im thanh ton quy nh trn sc th sc phi c xut trnh i tin.- iu kin thanh ton i vi sc xut trnh sau thi hn xut trnh:

+ Phi c l do chnh ng v xc thc (bt kh khng) c li li ng bng thi hn bt kh khng.+ Khng c l do chnh ng v xc thc, sc vn c th c thanh ton, bi v theo nguyn tc, mun pht hnh sc,

ngi k pht phi c s d C trn ti khon. Tuy nhin, vic thanh ton khng th bt buc l ngay, m c th p dng nguyn

tc xp nhu cu thanh ton loi sc ny vo trt t thanh ton u tin v khng c thng bo nh ch thanh ton bi sc ngi kpht. Thng bo nh ch thanh ton ch c hiu lc, nu n c k pht sau thi hn xut trnh do lut nh.

+ Vic xut trnh sc c th c thanh ton sau thi hn xut trnh do lut nh, nhng khng th ko di qu thi hnhiu lc ca sc.

* Lut CCCCN VN 2005: 30 ngy k t ngy k pht, nhng khng th chm qu 6 thng k t ngy k pht sc.* Lut Thng nht v sc theo Cng c Geneva 1930: 8 ngy k t ngy k pht sc, nu sc lu thng trong nc; 20

ngy nu sc lu thng ra nc khc nhng cng 1 chu lc; 70 ngy nu sc lu thng sang chu lc khc.b. a im xut trnhc ghi trn sc. Nu khng ghi, sc c php xut trnh ti a ch ghi bn cnh tn ngi k pht sc. Trong trng

hp ny, Lut CCCCN VN 2005, a i xut trnh l a ch kinh doanh chnh ca ngi k pht sc.c. Thc hin tr tin- Ngi th hng sc c th yu cn tr tin ton phn hay tng phn s tin ghi trn sc. S tin tr tng phn phi

c th hin trn b mt ca sc hoc th hin trong 1 vn th ring bit.

- Ngi thu hng sc c th yu cu tr tin sc trc thi hn xut trnh do lut nh, bi v s ch c th pht hnh nunh trn ti khon pht sc c s d C. S d C lun tn ti trong thi hn xut trnh sc.

- i vi sc c nhiu k hu, khi tr tin cn kim tra tnh hp thc ca dy chuyn k hu. Vic k hu chuyn nhngsc ch c th c thc hin trong khong thi gian dnh cho vic xut trnh do lut nh. Mt dy chuyn k hu vt ra khikhong thi gian quy nh l khng hp thc. Nhng ngi th hng sc sau thi hn xut trnh khng th buc NH nm giti khon ca ngi k pht sc tr tin.

- Sc c th xut trnh i tin ti Trung tm thanh ton b tr, nu nh trn sc c quy nh r rng.

17. Cch thc quy nh thi gian thanh ton v s tin thanh ton trong hi phiu?Thi hn tr tin l mt mc thi gian m Ngi b k pht phi thc hin ngha v tr tin ca mnh, n d b Ngi k

pht li dng bin thnh mt iu kin thanh ton , v vy hu ht lut ca cc nc quy nh nguyn tc ghi k hn tr tin hiphiu phi l v iu kin , nu bin n thnh c iu kin th hi phiu s v hiu.

C hai loi thi hn tr tin hi phiu: thi hn tr tin ngay v thi hn tr tin v sau.S tin ghi trn hi phiu phi l mt s tin nht nh , tc l mt s tin c ghi mt cch n gin v r rng, ngi

ta c th nhn dng ra ngay s tin l bao nhiu m khng cn phi tnh ton d cho l php tnh n gin. m bo tnh xc thc ca s tin , lut thng quy nh s tin va c ghi bng s va c ghi bng ch v phi

thng nht vi nhau. Song phng do s xut m c s khc nhau gia s tin bng s v s tin bng ch, lut cn phi c quy

13


14/34

nh hoc l hi phiu v hiu(nh lut Trung Quc), hoc l cho php chn s tin ghi bng ch l s tin thanh ton( nhlut ca hu ht cc nc chu u, Hoa K v Vit Nam) hoc cho php chn s tin nh hn.

Trong trng hp c s khc nhau gia cc s tin ghi bng ch hoc gia cc s tin ghi bng s th hu ht lut ca ccnc ny cho php chn s tin nh hn l s tin thanh ton.

18. So snh hi phiu dng cho phng thc nh thu v hi phiu dng cho phng thc tn dng chng t?B/E nh thu B/E tn chng chng t

Ging Cc ni dung v tiu , s hiu B/E, a im v thi gian k pht, thi hn thanh ton.

Khc

Tham chiu vi chng t lm c s k pht l L/C:

k pht theo L/C s ngy m bi- Tn v a ch ngi b k pht: NH pht hnh L/C

Tham chiu vi chng t lm c s k pht l hp

ng hoc ha n.

- Tn v a ch ngi b k pht: ngi NK.

19. iu kin thnh lp Sc? Khi thanh ton Sc, ngn hng c trch nhim kim tra g?Ngi ra lnh cho NH nm gi ti khon ca mnh rt mt s tin nht nh tr cho mt ngi no chi vi iu

kin l trn ti khon c s d (trn ti khon phi c tin) th NH mi c th cp nhn lnh.Tuy nhin Ngi k pht cng c th pht hnh sc m ti khon khng c s d c, nu nh Ngn hng nm gi ti

khon ca ngi k pht dnh cho anh ta mt khon tn dng thu chi (over draft).Khi thanh ton Sc, ngn hng c trch nhim kim tra g?Th nht, ti khon ca ngi pht hnh sc c ph hp vi ch k ng k ti ngn hng hay khngTh hai, cn kim tra cn thn tnh cht hp php ca ngi xut trnh sci vi sc ch danh cn phi kim tra chng minh nhn dn, k hu chuyn nhng i vi sc trng cn kim tra,

tnh trng sc c b cm thanh ton hay khng.Sau khi kim tra, ngn hng c th t chi thanh ton khi ti khon khng tin v qu thi hn xut trnh sc ngn

hng buc phi t chi thanh ton khi c s phn i ca ngi pht hnh sc v ngi xut trnh sc c chng c l khng cy quyn. Nu ngn hng t chi thanh ton t sc phi tr li t sc cho ng i hng li t sc v ghi r l do ti sao t chi.

20. So snh Sc v Hi phiu?Hi phiu Sc

NGUNLUTIUCHNH

Quc t- Cng c Geneva 1930 (ULB 1930)- Vn bn y ban Lut TMQT LHQ 1982

- Cng c Geneva 1931 (ULC 1931)

Lut Qucgia mangtnh quc t

- Lut Hi phiu 1982 ca Anh- Lut TM thng nht 1962 (US)

- Lut TM thng nht 1962 (US)

Lut VN Lut cc cng c chuyn nhng do Quc hi ban hnh ngy 29/12/2005, c hiu lc t 01/07/2006

NIDUNG

Ging u c tiu , s tin, a im tr tin, ngy k pht

Khc

Bn chtL lnh i tin v iu kin L lnh rt tin v iu kinThi hn thanh tonC 2 loi thi hn thanh ton:Thi hn thanh ton ngay+ Ngay sau khi nhn thy bn thca hi phiuny;+ Ngay sau ngythngnm ca bn thcahi phiu nyThi hn thanh ton v sau+ Xngy sau khi nhn thy bn thca hi phiu

ny;+ Xngy k t ngy k pht bn thca hi phiuny;+ n ngythngnmca bn thca hi

phiu ny

Thi hn tr tin ch c th l tr tin ngaykhi xut trnh. Mt lnh rt tin phi c gitr thc hin ngay, khng th c k hn, biv c im lu thng sc l c gi trthanh ton trc tip nh tin t.

CIM

Ging Tnh tru tng, bt buc, lu thngKhc S hnh thnh v lu thng

a. Hnh thnh- Do ngi k pht lp, yu cu ngi b k pht

thanh ton khng iu kin 1 s tin xc nh khic yu cu hoc vo 1 thi im nht nh trongtng lai cho ngi th hng.- Hnh thnh t cc hp ng giao dch c s

+ B/E TM: hp ng TM+ B/E ngn hng: hp ng cung ng dch v.b. Lu thng- Lu thng bng cch trao tay:+ B/E tr cho ngi cm phiu

a. Hnh thnhDo ngi ch ti khon ra lnh cho NH trcht ti khon ca mnh 1 s tin nht nh tr cho ngi c tn trong sc, hoc tr theolnh ca ngi ny, hoc tr cho ngi cmsc.

b. Lu thng- Lu thng chuyn giao: t a im pht

14


15/34

+ B/E k hu trng- Lu thng bng th tc k hu B/E: ph binnht.- Lu thng B/E tr tin ngay- Lu thng B/E tr chm

hnh n a im tr tin khng lm thay iquyn s hu ca ngi th hng sc.- Lu thng chuyn nhng: t ngi thhng ny sang ngi th hng khc c lmthay i quyn hng li sc gia nhngngi th hng.

Cch thanh ton(iu 38 Cng c Geneva 1930)- Ngi cm phiu c th thanh ton vo 1 ngy c

nh hoc vo 1 thi gian c nh sau ngy k phthoc sau thi gian xut trnh, phi xut trnh B/E xin thanh ton ngay vo ngy B/E c php thanhton hoc vo 1 trong 2 ngy lm vic k tip.- Vic xut trnh B/E ti phng thanh ton b trtng ng vi vic xut trnh xin thanh ton.

- Ngi th hng sc c th yu cn trtin ton phn hay tng phn s tin ghi

trn sc. S tin tr tng phn phi cth hin trn b mt ca sc hoc th hintrong 1 vn th ring bit.- Ngi th hng sc c th yu cu trtin sc trc thi hn xut trnh do lutnh, bi v s ch c th pht hnh nunh trn TK pht sc c s d C. S dC lun tn ti trong thi hn xut trnhsc.- i vi sc c nhiu k hu, khi tr tincn kim tra tnh hp thc ca dy chuynk hu. Vic k hu chuyn nhng sc chc th c thc hin trong khong thi

gian dnh cho vic xut trnh do lut nh.Mt dy chuyn k hu vt ra khikhong thi gian quy nh l khng hpthc. Nhng ngi th hng sc sau thihn xut trnh khng th buc NH nm giti khon ca ngi k pht sc tr tin.- Sc c th xut trnh i tin ti Trungtm thanh ton b tr, nu nh trn sc cquy nh r rng.

Thi hn hiu lc(iu 70 Cng c Geneva 1930)- Tt c cc hnh vi pht sinh t B/E i vi ngichp nhn c chm dt sau 3 nm k t ngy B/E

o hn.- Cc hnh vi ca ngi cm B/E i vi nhng ngik pht c chm dt sau 1 nm tnh t ngy khngngh trong thi hn cho php hoc t ngy o hn,nu nh c quy nh khng khng ngh.- Cc hnh vi ca nhng ngi k hu i vi nhau vi vi ngi k pht c chm dt sau 6 thng tnht ngy m ngi k hu nhn v thanh ton B/E hoct ngy anh ta b kin.

8 ngy k t ngy k pht sc, nu sc luthng trong nc; 20 ngy nu sc luthng ra nc khc nhng cng 1 chu lc;

70 ngy nu sc lu thng sang chu lckhc.

Thi hn xut trnh theo Lut CCCCN VN 2005(iu 43)- Ngng th hng c quyn xut trnh B/E ti aim thanh ton yu cu ngi b k pht thanhton vo ngy B/E n hn thanh ton hoc trong thihn 5 ngy lm vic tip theo.- Ngi th hng c th xut trnh B/E sau thi hnghi trn B/E, nu vic chm xut trnh do s kin btkh khng gy ra. Thi gian din ra s kin bt khkhng hoc tr ngi khch quan khng tnh vo thihn thanh ton.- B/E c ghi thi hn thanh ton l ngay sau khi xuttrnh phi c xut trnh thanh ton trong thihn 90 ngy, k t ngy k pht.- Vic xut trnh B/E thanh ton c coi l hp lkhi c cc iu kin sau:

+ Do ngi th hng hoc ngi a din hp phpca ngi th hng xut trnh;+ B/E n hn thanh ton;+Xut trnh ti a im thanh ton.- Ngi th hng c th xut trnh B/E thanh tondi hnh thc th bo m qua mng bu chnh cng

30 ngy k t ngy k pht, nhng khngth chm qu 6 thng k t ngy k phtsc.

15


16/34

cng. Vic xc nh thi im xut trnh B/E thanhton c tnh theo ngy trn du bu in ni gith bo m.

16


17/34

Phn 3: Cc iu kin thanh ton trong H mua bn ngoi thng

1. Phn bit cc loi tin t trong thanh ton quc t.

Phnloi

Loi tint

Ni dung

Phm vis dngtin t

Tin tQuc gia

Do NHTW ca tng quc gia pht hnh, l ng tin php nh. Gm 3 hnh thi (tin mt, tin tn

dng, chng th in t). Tin QG tham gia vo TTQT c 5 c im:- Khng c i ra vng thng qua hm lng vng- Tr cc nc ngho, ang b bao vy phong ta Kinh t (Cuba, Triu tin) p dng c ch t gi cnh; cn li, hu ht tin t u tuyn b th ni. C 2 c ch th ni in hnh: Th ni t do (G8) vth ni c iu tit bi Nh nc (VN, TQ, Lin bang Nga v cc nc XHCN trc y)- TTQG khi tham gia vo TTQT ph thuc vo v tr ca n trn th trng tin t QT, v ph thuc vos la chn t do ca cc bn trong hi p nh TM, hi p nh thanh ton v cc hp ng.- Mc qun l ngoi hi ca cc nc khng ging nhau.- Sc mua tin t ca cc QG bin ng theo chiu cnh ko.

Tin tQuc t

L ng tin chung ca mt khi kinh t, hay cn gi l tin Hi p nh v n ra i t mt hi p nh tint k kt gia cc nc thnh vin.- HTT Bretten Woods: USD (3 chc nng: TT thanh ton QT, TT tnh ton QT, TT d tr QT)- HTT Jamaica 1976: SDR ( Special Drawing Right) Quyn rt vn c bit(3 chc nng: Tin tn

dng v tin tnh ton trong lnh vc phi thng mi; phng tin d tr QT)- H thanh ton b tr nhiu bn, k kt gia cc nc thnh vin ca Hi ng tng tr KTQTXHCN (SEV): Rp chuyn khon Transferable Rouble(3 chc nng: Tnh ton QTXHCN, thanhton QTXHCN, d tr QTXHCN)- Hi p c Maastricht EUEURO (4 chc nng TTQG: thc o gi tr, phng tin lu thng, ptthanh ton, pt tch luy; 3 chc nng TTQT: pt tnh ton, pt thanh ton, pt d tr)

Tin t thgii

L ng tin c tt c cc quc gia tha nhn lm phng tin TTQT v d tr QT m khng phithng qua bt c Hi p nh no. ch c th lVANG. 5 c im ca ng tin ny:- Khng dng VANG th hin gi c hay tr gi hi p nh v hp ng.- Khng dng VANG thanh ton hng ngy cc giao dch pht sinh gia cc Quc gia- Tin giy khng c i ra VANG mt cch t do- VANG l tin t d tr trong TTQT- VANG l ch c dng lm tin t chi tr gia nc mc n v nc ch n cui cng sau khi khng

tm c cng c tr n khc thay th.

Schuyni catin t

Tin t tdo chuyni

- L tin t ca 1 quc gia hoc khi kinh t, m bt c ai c thu nh p tin t ny u c quyn yu cuNgn hng quc gia chuyn i t do tin t ny ra cc tin t nc khc m ko cn giy php.- C 2 loi tin t t do chuyn i: TDC ton b (USD, EURO, GBP, JPY, AUD, SGD, ) v TDCtng phn (PHP, TWD, THB, KRW) ph thuc vo 3 yu t: ch th chuyn i (Ngi c tr hoc

phi c tr); mc chuyn i; ngun thu nh p tin t (nu l ngun thu nh p t hot ng TM th c tdo chuyn i, nu t hot ng phi TM th phi c giy php)

Tin tchuynkhon

L tin t ch c quyn chuyn nhng quyn s hu t ngi ny sang ngi khc trn h thng tikhon m ti 1 Ngn hng hay mt hoc mt s ngn hng khc nc khc; ch ko th c t dochuyn i sang cc ngoi t khc.

Tin t

Clearing

- L tin t quy nh trong hi p nh thanh ton b tr hai bn k kt gia Chnh ph 2 nc.- Khng c chuyn i sang cc tin t khc- Khng c chuyn khon sang cc ti khon khc- Ch c ghi C v ghi N trn ti khon Clearing, cui nm s tin hng b tr. Bn no d N s

phi tr bng ngoi t t do hoc chuyn sang ti khon n nm sau hoc tr bng hhdv.

Hnhthc tnti catin t

Tin mt L tin giy hoc tin kim loi

Tin tndng

L tin ti khon, tin ghi s

Mcch s

dngtin t

Tin ttnh ton

L ng tin dng biu hin gi c v xc nh hp ng mua bn. y c th l ng tin ca ncxut khu hoc nh p khu hoc nc th 3

Tin tthanh ton

- L ng tin dng chi tr hp ng hay thanh ton n nn gia 2 bn. Thng thng ng XK thchthanh ton bng ngoi t mnh hoc t ra l bng ng tin t do chuyn i. Tri li, ng NK thch thanhton bng ng tin nc mnh, nhm tit kim ngoi t v trnh ri ro do ngoi t bin ng.

- 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 TTQT+ T p qun s dng ng tin thanh ton+ ng tin thanh ton thng nht trong khu vc

17


18/34

Mc s dngtrong dtr vTTQT

ng tinmnh

ng tin mnh l ng tin phi m bo cc yu t:- ng tin ca mt quc gia c nn kinh t mnh(tng sn phm GDP, GNP rt ln).- ng tin n nh; c t l hi oi v kh nng chuyn i cao.- ng tin dng d tr ngoi t ca cc quc gia.Mt s ng tin mnh: USD, EURO, GBP, JPY

ng tinyu

- Ngc li vi ng tin mnh

2. Nu cc iu kin m bo hi oi? iu kin m bo hi oi no c th p dng trong iu kin hin nay?

iu kin m bo hi oi (6 iu kin)a. Mc ch: nhm m bo gi tr thc t ca cc khon thu nh p bng tin khi tin t ln xung tht thng

iu kin mbo hi oi

Ni dung

m bo Hbng vng

Trctip

Gi c hng ha v tng gi tr ca H c quy nh trc tip bng mt s lng vng nht nh

Gintip

- Gi c HH v tng gi tr H c quy nh bng mt ng tin v xc nh gi tr bng vng cang tin .- Gi tr bng vng biu hin bng: hm lng vng hoc gi vng.

m bo bngngoi hi (m

bo theo 1 ngtin)

- L vic la chn mt ng tin tng i n nh, xc nh t gi vi ng tin thanh ton.- C 2 cch quy nh

+ C1: H quy nh ng tin thanh ton v tnh ton l 1 loi, xc nh t gi vi ng tin tng i n nh+ C2: H quy nh ng tin tnh ton l ng tin tng i n nh v thanh ton bng ng tin khc.

m bo hnhp

- Kt hp BH bng vng v bng ngoi hi- Gi c c tnh theo ng tin t bin ng v xc nh hm lng vng ca ng tin ny- Lc thanh ton nu hm lng vng thay i th phi tnh li gi c hh- Xc nh t gi gia ng tin thanh ton v tnh ton, ly TBC ca 2 t gi cao v thp ti nc c ngtin TINH TON vo 1 ngy trc ngy thanh ton.

m bo theor tin t

- Nn p dng iu kin ny v: hin nay khng tn ti hm lng vng ca cc ng tin, v cc t gi binng lin tc nn ko c ng tin no l n nh- C 2 cch tnh s bin ng ca r tin t:

+ Cn c vo TBC s bin ng ca tng t gi trong r+ Cn c vo s bin ng ca c r tin t vi ng tin H

m bo cn cvo tin t Quct: SDR. EUR

- Coi t gi SDR/EUR nh ng tin tng i n nh trong iu kin m bm bng ngoi hi- Gi tr H s iu chnh cn c vo mc chnh lch gia t gi ca SDR/EUR vi ng tin H.

m bo cn cvo s bin nggi c

b. 2 iu kin m bo hi oi c th p dng trong iu kin hin nay l:- m bo bng ngoi hi (theo 1 ng tin)- m bo theo r tin t Vic p dng ny ph hp vi tnh hnh hin nay theo thi im. T gi gia cc ng tin bin ng tht thng, rt kh tmc 1 ng tin tng i n nh trong th trng quc t trong thi gian di. Do vic p dng 2 iu kin trn theo tng thiim gip khc phc c bt li trn, thch ng kp thi vi th trng th gii, m bo cng bng trong thanh ton quc t.

3. iu kin thi gian tr tin trc l g? Nu cc loi tr tin trc?a. Tr tin trc l vic ngi NK tr cho ngi XK ton b hay tng phn tr gi hp ng s xy ra hoc l sau khi k H hocsau khi H c ph duyt hoc sau khi bn XK chp nhn bn t hng ca bn NK, nhng trc khi giao hng mt s ngynht nh.- Mc ch tr tin trc: ngi NK cp tn dng cho ngi XK hoc m bo thc hin H.

b. C 2 loi tin tr trc:- Loi 1:Ngi NK tr tin trc cho ngi XK vi mc ch cp tn dng cho nh XK. c im:+ Vic tr tin trc s c thc hin sau X ngy sau khi k H hoc sau ngy H c hiu lc

+ S tin tr trc ln hay nh ph thuc vo nhu cu vay ca ng XK v kh nng cp tn dng ca ng NK.+ Li cho vay c tnh bng cch khu tr vo gi hng NK+ Quy nh thng nht cch ng tin trc v hon tr tin trc (ng hay hon tr mt ln hay nhiu ln; hon tr bng cch

khu tr vo tr gi ha n ca tng chuyn giao hng; t l % khu tr)

- Loi 2:Ngi NK tr tin trc cho ng XK vi ngha l tin t cc m bo thc hin HNK. c im:+ Thi gian tr tin trc ny thng l rt ngn (10- 15 ngy) trc ngy giao hng+ S tin tr trc khng c tnh cht nh l khon tn dng nn thng thng khng tnh li+ S tin ng trc nhiu hay t ph thuc vo tng trng hp c th (ng XK phng nga ng NK t chi thc hin H hoc ng

XK ko tin kh nng thanh ton ca ng NK nn yu cu t cc trc)

18


19/34

4. Nu cc loi thanh ton tr tin ngay? iu kin c s giao hng ExW, FAS, FCA th ph hp vi loi thanh ton trtin ngay no?a. Thanh ton tr tin ngaySTT Loai tr tin ngay Ni dung

1

Ngi bn giao hngxong, khng trnptvt ti ni giao hngch nh(C.O.D)

- Gi tt loi tr tin ny l C.O.D (Cash on delivery)- Ni giao hng c ch nh c hiu l: EXW (giao ti xng), FAS (giao dc mntu), DAF (giao ti bin gii), FCA (giao cho ng chuyn ch)- Nhng bng chng giao hng:

+ Ha n c xc nhn ca ng NK

+ B/L Received for Shipment+ AWB, RWB, Post Receipt+ Ha n xut kho (EXW)

- Sau khi giao hng, ng XK thng bo cho ng NK cc chng t trn v yu cu tr tinngay

2

Ngi bn giao hngxong trn ptvt ti nigiao hng ch nh(C.O.B)

- Loi ny ch thch hp vi giao hng bng ptvt bin, cn vi ptvt khc th ng Xk chc php giao hng vo kho ca ng chuyn ch- Nhng bng chng giao hng:

+ B/L Shipped on board (c k tn: as Carrier, as master, as agent for, onbehalf of,)+ B/L Received for Shipment c ghi ch On board, Shipped on board hoc

Laden on board

3

Tr tin ngay sau khichng t c xut

trnh(D/P)

- Ngi mua s tr tin cho ng Bn ngay sau khi cc chng t c xut trnh cho ng

Mua. Cn quy nh s lng, s loi chng t, cch chuyn, ni xut trnh v iu kingiao chng t.- B chng t gi hng (Shipping Documents) do ng XK l p ra cn gi l b chng tthng mi (Commercial Documents)- S loi hoc s lng chng t c quy nh trong H hoc trong phng thcthanh ton- B chng t gi hng thng gm:

+ Ha n thng mi (Commercial Invoice)+ Vn ti n (B/L) hoc chng t vn ti (transport document)+ Bo him n (Insurance Policy)+ Giy chng nhn phm cht (Certificate of Quality)+ Giy gim nh/ kim nh (Test/inspection Certificate)+ Giy chng nhn xut x (Certificate of Origin)

+ Giy k khai ng gi (packing list)+ Xc nhn thng bo bng in giao hng+ V cc giy t khc

- Cc cch chuyn chng t:+ Bng ng bu in QT (chuyn thng hoc chuyn nhanh)+ Qua ng chuyn ch+ Chuyn trc tip cho ng NK ti nc XK+ Chuyn cho Ngn hng nc XK ri qua Ngn hng nc NK

- iu kin nhn chng t:+ V iu kin: chng t giao trc tip cho ng NK m ko km k tr tin. Vn n

thng l vn n ch danh+ C iu kin: Chng t ch c trao sau khi ng NK tr tin nu l tr tin ngay,

hoc chp nhn tr tin nu l tr tin sau

4

Tr tin ngay sau khinhn c chng tv kim tra chng t(D/P x ngy)

- Ging cch tr tin ngay sau khi chng t c xut trnh, nhng thay v D/P => D/Px ngy.- p dng cho vic thanh ton cc mt hng phc tp v quy cch phm cht, chngloi, n gi nh ha cht, hng in t- Ngn hng trao chng t cho ng NK (tr vn ti n) kim tra chng t trong vng5 7 ngy. Ng NK tr tin th NH mi k hu hoc trao B/L.

5

Tr tin khi nhn xonghng ha ti ni quynh hoc ti cng n(C.O.R)

- Nhn hng ti nc ngi XK- Nhn hng ti nc ng NK sau khi hng c gim nh xong.- Nhn hng trn ptvt ca ng NK iu n nhn hng.- Ch c li cho ngi NK

b. iu kin c s giao hng EXW, FCA, FAS th ph hp vi iu kin thanh ton tr tin ngay khi ngi bn giao hng xongkhng trn ptvt ti ni giao hng ch nh

5. Nu cc loi thanh ton tr tin ngay? iu kin c s giao hng ExW, FAS, FCA th ph hp vi loi thanh ton trtin ngay no?a. Nu cc loi thanh ton tr tin ngay: ging cu 4a

b. iu kin FOB, CIF th ph hp vi loi tin thanh ton tr tin ngay khi ngi bn giao hng xong trn phng tin vn ti tini giao hng ch nh. V FOB v CIF l nhng iu kin giao hng bng phng thc vn ti bin.

19


20/34

+ FOB: giao hng xong khi hng xp xong trn tu+ CIF: giao hng xong khi hng xp xong trn tu

6. Khi nim, cc loi chuyn tin. Quy trnh thanh ton v trng hp p dng ca phng thc chuyn tin.a. Khi nim chuyn tin: L phng thc m trong khch hng (ngi yu cu chuyn tin) yu cu ngn hng ca mnhchuyn mt s tin nht nh cho mt ng khc (ngi hng li) mt a im nht nh bng pt chuyn tin do khch hng quynh.- Thnh phn tham gia:

+ Ngi yu cu chuyn tin Applicant: c th l ng tr tin (Prayer) hoc l ng chuyn tin (Remitter)

+ Ngi hng li Beneficiary+ Ngn hng chuyn tin Remitting bank+ Ngn hng tr tin Paying bank (ngn hng trung gian Intermidiary bank)

b. C 2 loi chuyn tin:- Chuyn tin bng th (M/T Mail transfer remittance)- Chuyn tin bng in (T/T Telegraphic transfer remittance)i vi T/T, ngi tr tin in ph ph thuc vo phng thc chuyn tin l pt c l p hay l mt b phn ca pt khc. Nu l ptc l p th thng ngi no chuyn tin th ngi tr in ph; ngc li nu l mt b phn ca pt khc th do quy nh ca 2

bn trong tha thun v phng tin thanh ton.c. Quy trnh thanh ton:

(1). Ngi hng li thc hin ngha v quy nh trong hp ng,hi p nh hoc cc tha thun.(2). Ngi yu cu yu cu ngn hng ca nc mnh chuyn

ngoi t ra nc ngoi.(3). Ngn hng chuyn tin bo N ti khon ngoi t ca ngiyu cu.(4). Ngn hng chuyn tin pht lnh thanh ton cho Ngn hngtr tin nc ngi hng li.(5). Ngn hng tr tin bo N ti khon ngn hng chuyn tin.(6). Ngn hng tr tin bo C ti khon ng hng li.d. Trng hp p dng:- Vn bn php l iu chnh: Lut quc gia ca nc chuyn tinv cc tha thun i l k kt gia Ngn hng cc nc (nu c)- C th l mt b phn ca phng thc thanh ton khc nh:

phng thc nh thu, ghi s, bo lnh Ngn hng, tn dng chngt, tn dng d phng, th y thc mua.

- C th l phng thc thanh ton c l p, phng thc ny thng c p dng trong thanh ton phi thng mi, v d: chuyntin thanh ton cung ng dch v ra nc ngoi, chuyn kiu hi, tin cho du hc sinh, chuyn tin u t ra nc ngoi- Ch nn p dng phng thc chuyn tin trong thanh ton quc t phi thng mi, v c trng giao dch phi TM l ch sau khic kt qu ca vic hon thnh ngha v khi giao hng th mi c s liu quy ra s tin thanh ton.- Thi im chuyn tin phi quy nh r trong hi p nh, hp ng hoc cc tha thun. C 2 loi chuyn tin: Chuyn tin trcv chuyn tin sau (tr tin khi ng hng li hoc ng c tr tin hon thnh ngha v quy nh trong hi p nh, hp ng,tha thun)- Quy nh r phng tin chuyn tin: chuyn tin bng in (T/T) hay bng th (M/T)- Phng thc chuyn tin ch c li cho ng NK v ng NK nhn hng xong th mi chuyn tin tr cho ng XK.

7. Khi nim, quy trnh thanh ton v trng hp p dng phng thc m ti khon (ghi s)a. Khi nim: L mt phng thc trong quy nh Ngi ghi s sau khi hon thnh ngha v ca mnh quy nh trong hpng c s s m mt quyn s n ghi n Ngi c ghi s bng mt n v tin t nht nh v n tng nh k nht nh

do 2 bn tha thun (thng, qu, na nm) Ngi c ghi s s dng phng thc chuyn tin thanh ton cho Ngi ghi s.b. c im:- Nu H l H TMQT: ngi ghi s l ngi XK, ngi c ghi s l ng NK. Nu H l H phi TMQT: ngi ghi s l ngicung ng dch v quy nh trong H, ngi c ghi s l ngi nhn dch v.- Khng c s tham gia ca cc Ngn hng vi chc nng l ngi m ti khon v thu tin cho ngi ghi s- Ch m s n bin, khng m s song bin.- Ch c 2 thnh phn tham gia: Ngi ghi s v ngi c ghi s.- Gi hng thng cao hn gi hng tr tin ngay.- C 60% bun bn gia Anh v EU: thanh ton bng ghi s.c. Quy trnh thanh ton:

(1). Ngi ghi s cung ng dch v v m s ci ghi N Ngic ghi s(2). Ngi c ghi s yu cu Ngn hng chuyn tin thanhton theo nh k.(3). Ghi N ti khon Ngi c ghi s.(4). Pht lnh chuyn tin cho Ngn hng i l.(5). Ngn hng i l bo N ti khon Ngn hng chuyn tin.(6). Ngn hng i l bo C ti khon Ngi ghi s.

20


21/34

d. Trng hp p dng:- Hai bn k H phi thc s tin cy ln nhau- Dng cho phng thc hng i hng, gi bn, i l kinh tiu, nhiu ln, thng xuyn trong mt thi k nht nh (6 thng, 1nm).- Phng thc ny ch c li cho Ngi c ghi s- Dng trong thanh ton phi Thng minh: tin cc ph vn chuyn, tin ph bo him, tin hoa hng trong nghip v mi gii,y thc, tin li cho vay v thu nhp t u t.- Gi hng c th s cao hn.

8. Nu cc loi ghi s? i vi trng hp ghi s khng c m bo th ngi ghi s phi lm g m bo quyn li camnh?a. Cc loi ghi s

Tiu chcn c

Phn loi Ni dung

m bohanh ton

Ghi s c mbo

L phng thc trong quy nh Ngi c ghi s c c m bo thanh ton (th bo lnhca Ngn hng, th tn dng d phng hoc tin t cc) cho Ngi ghi s ng nh k thanhton

Ghi s khng cm bo

L phng thc trong khng quy nh bt c mt hnh thc m bo thanh ton no cho Ngighi s. Ngi ghi s hon ton tin tng vo Ngi c ghi s.

Cchhanh ton

khi n

hn

Ghi s ch ngL phng thc quy nh n nh k thanh ton, Ngi ghi s k pht hi phiu v l p ha n y thc cho Ngn hng thu tin Ngi c ghi s.

Ghi s b ng

L phng thc quy nh n nh k thanh ton, Ngi c ghi s s t ng chuyn tin cho

Ngi ghi s.b. i vi trng hp ghi s khng c m bo, m bo quyn li cho Ngi ghi s, Ngi ghi s cn lu nhng bin phpphng nga sau:- La chn bn hng c mi quan h lm n lu di, thc s tin cy ln nhau.- Quy nh v vic m bo thanh ton i vi Ngi ghi s trong H, hi p c hoc tha thun. Nu Ngi c ghi s khngthanh ton hoc thanh ton chm tr th s b x pht theo quy nh tha thun gia 2 bn.- Yu cu Ngi c ghi s k qu ti mt ngn hng m bo thc hin H.

9. Nu khi nim, cc bn lin quan v u nhc im ca phng thc thanh ton nh thua. Khi nim: L phng thc thanh ton theo , Ngi bn (ngi XK) sau khi giao hng hay cung ng dch v, y thc cho

Ngn hng phc v mnh xut trnh b chng t; thng qua Ngn hng i l cho Ngi mua (ngi NK) c thanh ton haychp nhn hi phiu hoc chp nhn cc iu khon khc.

b. u nhc im- u im:

+ Gim thiu mt phn ri ro thanh ton cho nh XK v chng t ch c giao cho ngi NK khi ngi NK thanh ton tinhng hoc k chp nhn hi phiu (i vi nh thu km chng t).

+ C s h tr ca Ngn hng trong vic tra sot, yu cu thanh ton+ Mc chit khu chng t (vi b chng t xut khu) cao.+ Tc thanh ton nhanh hn so vi phng thc ghi s+ Gim c chi ph so vi phng thc L/C

- Nhc im:

Nhthutrn

- Khng m bo quyn li cho bn XK, s tr tin v s nhn hng tch ri nhau. Ngi NK c th nhn hng m khngtr tin hoc tr hon tr tin- Cha s dng ht chc nng ca Ngn hng. Ngn hng khng chu trch nhim n c, gim st, kim tra, cha l trth c lc cho Ngi NK- i vi Ngi mua: ri ro pht sinh khi lnh nh thu n trc hng ha v ngi NK phi thc hin ngha v thanhton tron gkhi hng ha ko c gi i hoc khi nhn hng ha ko m bo s lng, cht lng c ghi trong H.

Nhthukmchng t

- Ngi bn thng qua Ngn hng gi b h s hng ha ch m bo c quyn s hu hng ha ca mnh, cha khngch c vic tr tin ca ngi mua.- Ngi mua c th ko di vic tr tin bng cch cha nhn c chng t hng ha, khng thanh ton khi th trng

bin ng bt li cho h.- Ngi bn tuy vn c quyn s hu v c th bn hng cho ngi khc khi ngi mua ko thanh ton, nhng vic gii tahng g p kh khn v ri ro trong tiu th.- Ngn hng ch ng v tr trung gian thu h tin ngi bn, khng c trch nhim n vic tr tin ca ngi mua.

c. Cc bn lin quan-Ngi nh thu/ Ngi y thc thu/ Ngi hng li: l bn giao lnh nh thu cho 1 Ngn hng

+ L mt xch u tin trong dy truyn nh thu.

+ L ngi quy nh ni dung giao dch nh thu.+ L ngi pht ra cc ch th cho tt c cc bn thc hin.+ L ngi c quyn th hng nh thu.+ L ngi chu chi ph cui cng v nh thu.

-Ngn hng chuyn: l ngn hng nh thu giao lnh nh thu

21


22/34

+ L NH theo yu cu ca ngi y thc, chp nhn chuyn nh thu n NH thu (collecting bank) nc ngi nhp khu thun tin cho vic thu h.

+ NH chuyn chu trch nhim vi ngi y thc, chuyn nguyn vn chng t v cc ch th ca ngi y thc cho ngnhng thu

+ Chu trch nhim tr mi chi ph pht sinh cho NH thu-Ngn hng thu: l bt k mt NH no khc tr ngn hng chuyn thc hin qu trnh nh thu

+ L NH i l hay chi nhnh ca NH chuyn c tr s nc ngi tr tin+ NH thu nhn lnh nh thu t NH chuyn v thc hin thu tin ngi tr tin theo cc k ghi trong lnh nh thu+ NH thu s phi chu trch nhim nh thu vi NH chuyn

-Ngn hng xut trnh: l Ngn hng thu c nhim v xut trnh chng t ti ngi tr tin+ NH xut trnh s l NH thu nu NH ny c quan h ti khon vi ngi tr tin+ NH xut trnh l NH khc vi NH thu nu NH thu khng c quan h ti khon vi ngi tr tin

-Ngi tr tin/ Ngi b k pht: l ngi m chng t xut trnh i tin theo quy nh ca Lnh nh thu. Ngi tr tin trongNgoi thng l nh NK.

10. Nu khi nim, ngun lut iu chnh, c im ca phng thc thanh ton nh thu.a. Khi nim: Ging cu 9a

b. Ngun lut iu chnh:- Quy tc thng nht v nh thu (The ICC Uniform Rules for collections) c pht hnh ln u bi UCC vo nm 1956; csa i vo nm 1967, 1978 v ln sa i mi nht c Hi ng ca ICC chp thun l vo thng 6 nm 1995, vi tiu ICC Uniform Rules for collections, Publication No 522 (vit tt l URC 522, 1995, ICC)(L t p qun quc t do vy khng bt buc cc bn phi p dng, ch mang tnh cht khuyn khch, khuyn nh. V vy nu

mun p dng cc bn phi quy nh trong n yu cu nh thu v trong Lnh nh thu)c. c im:- Cn c nh thu l chng t khng phi Hp ng- Vai tr ca ngn hng ch l ngi trung gian- Nh thu trong thng mi ch xy ra khi ngi bn hon thnh ngha v giao hng

11. URC 522, ICC l g? Hy trnh by tnh cht php l ca URC.URC 522, ICC l quy tc thng nht v nh thu do ICC ban hnh ln u bi UCC vo nm 1956; c sa i vo nm 1967,1978 v ln sa i mi nht c Hi ng ca ICC chp thun l vo thng 6 nm 1995, vi tiu ICC Uniform Rules forcollections, Publication No 522 (vit tt l URC 522, 1995, ICC)- Tnh cht php l ca URC:

+ Khng phi l lut Quc t+ Khng bt buc p dng trong bun bn Quc t. Mun p dng th phi c 2 bn ng thun.

+ Trong khi p dng, c th tha thun khc vi t p qun, min l phi quy nh r trong cc chng t c lin quan+ p dng c t p qun ny, 2 bn phi tun theo nhng iu kin ca h thng lut quc gia.

12. Nhng ni dung c bn ca Lnh nh thu v trch nhim ca Ngn hng chuyn nh thu.a. Lnh nh thu

a.1. Mi chng t nh thu gi i u phi km theo ch th nh thu ch r vic nh thu phi theo URC 522 v c nhng chdn y v chnh xc. Cc ngn hng ch c php hnh ng theo cc ch th c quy nh trong ch th nh thu v phitun theo cc quy nh ca Quy tc ny.2. Cc ngn hng s khng kim tra cc chng t thc hin cc ch th.3. Tr khi c s u quyn ngc li trong ch th nh thu, cc ngn hng s khng tun theo mi ch dn ca bt c ngn hnghoc cc bn no tr cc ngn hng hoc cc bn gi cho h ch th nh thu.

b. Mt ch th nh thu cn c nhng mc cc thng tin tng ng sau y:1. Cc chi tit v ngn hng nhn ch th nh thu, bao gm tn y , a ch bu in v hay a ch SWIFT, s telex, phone, v

fax v s tham chiu.2. Cc chi tit v ngi nh thu: H v tn y , a ch bu in v s telex, in thoi, v fax, nu c.3. Cc chi tit v ngi tr tin: H tn y , a ch bu in hoc a ch ni xut trnh chng t hoc s telex, phone, fax, nuc.4. Chi tit v ngn hng xut trnh nu c: Tn y , a ch bu in v s telex, phone, fax nu c.5. S tin v loi tin t s nh thu.6. Danh sch cc chng t gi km v s th t ca tng chng t.7. a. iu kin thanh ton hoc chng t thanh ton.

b. iu kin giao chng t khi:1. Thanh ton v/hoc chp nhn thanh ton.2. Cc iu kin khc c thc hin.Trch nhim ca cc bn a ra ch th nh thu phi m bo rng cc iu kin chuyn giao cc chng t phi c tuyn br rng v khng m h, ngc li cc ngn hng s khng c trch nhim i vi bt c hu qu no pht sinh t iu .

8. L ph s thu cn ch r hoc l phi c nh thu hay l b qua.9. Tin li s c thu nu c, cn ch r hoc l c c thu hay l b qua, bao gm:

a. Li sutb. Thi gian tnh li.c. C s tnh ton (V d mt nm l 360 ngy hay 365 ngy)

22


23/34

10. Phng thc thanh ton v hnh thc thng bo thanh ton.11. Cc trng hp ch dn khng thanh ton hay khng chp nhn thanh ton v/hoc khng tun theo cc ch dn

khc.c.1. Cc ch dn nh thu phi ghi y tn v a ch ngi tr tin hoc ni xut trnh chng t. Nu a ch khng y

hoc sai th ngn hng thu c th c gng xc nh a ch thch hp nhng khng chu trch nhim v pha mnh.2. Ngn hng thu s khng c trch nhim i vi bt c s chm ch no do a ch cng cp khng y , khng ng gy ra.

b. Trch nhim ca Ngn hng chuyn nh thu- L ngn hng theo yu cu ca ngi y thc, chp nhn chuyn nh thu n ngn hng i l gn v thun tin vi ngi tr

tin. Do Ngn hng phc v cho ngi y thc, chuyn nguyn vn chng t v cc ch th ca ngi y thc cho ngn hngthu v trong qu trnh x k nh thu, Ngn hng chu trch nhim vi ngi y thc.- Ngn hng phi thc hin ng theo cc ch th trong n yu cu nh thu- Nu cc ch th khng hon chnh hoc ngn hng khng th tun th cc ch th th ngay khu nhn c n yu cu nh thu,

NH phi cng ngi y thc lm r mi vn nhm gip cho nh thu c th c thc hin.- Nu NH hnh ng khc so vi ch th ca ngi y thc th NH phi chu trch nhim bi thng. Trong trng hp ny, trchnhim bi thng ca NH c th ln hn gi tr nh thu.- Ngn hng chuyn nh thu c quyn chuyn chng t n cho ngn hng khc c quan h i l vi mnh m khng cn s cho

php ca ngi y thc.- Nu NH chuyn nh thu hnh ng ng cc ch th do ngi y thc a ra th khng chu bt c trch nhim no trong bt chon cnh no, v ngi y thc chu trch nhim tr mi chi ph pht sinh lin quan n nh thu cho NH chuyn nh thu.- Trong mi quan h vi Ngn hng thu, Ngn hng chuyn phi chu mi chi ph pht sinh lin quan n vic thc hin ng ccch th nh thu.

13. Nu khi nim, cc bn lin quan, quy trnh thanh ton nh thu.a. Khi nim: 9a + 10ab. Cc bn lin quan: 9bc. Quy trnh thanh ton nh thu

c1. Nh thu trn(1). Ng XK hoc ngi Cung ng dch v giao hng hoc cungng dch v v gi trc tip chng t giao hng cho ngi NK(2). Ng XK hoc ngi Cung ng dch v k pht mt hi phiuhoc ha n i tin ngi NK v vit Lnh nh thu y thc

Ngn hng nc mnh thu tin t ngi NK(3). Ngn hng chuyn y thc cho Ngn hng i l ca mnh nc NK bng Th nh thu hoc km vi hi phiu hoc ha

n yu cu Ngn hng ny thu tin t Ngi nh p khu(4). Ngn hng i l xut trnh hi phiu , hoc ha n yucu ngi NK tr tin, nu l hi phiu tr tin ngay hoc chpnhn tr tin, nu l hi phiu tr chm.(5). Ngn hng i l chuyn tin thu c cho Ngi hng li, nu nh thu hi phiu tr chm, th ngn hng s chuyn tr hi

phiu c Ngi NK k chp nhn thanh ton.(6). Ngn hng i l bo C ti khon ca Ngn hng chuyn(7). Ngn hng chuyn bo C ti khon ca ngi hng li.C2. Nh thu km chng t

(1). Giao hng(2). L p b chng t thanh ton nh thu: Lch nh thu km vi hi

phiu v cc chng t TM(3). y thc cho ngn hng i l thu tin h: Th nh thu km chng

t TM(4). Xut trnh hi phiu i tin v yu cu thc hin cc iu kinnh thu: D/P, D/A, D/TC(5). Ngi tr tin chp nhn hay t chi thanh ton(6). Ngn hng thu thng bo chp nhn hay t chi thanh ton(7). Ngn hng chuyn thng bo chp nhn hay t chi thanh ton

14. Phn loi v so snh cc loi nh thu, trng hp p dng.a. Phn loi + so snh cc loi nh thu

Tiu chi Nh thu trn Nh thu km chng t

Khi nim

L phng thc thanh ton m ngi ccc khon tin phi thu t cc cng cthanh ton nhng khng th t mnh thuc, cho nn phi y thc cho Ngnhng thu h tin ko km theo iu kinchuyn giao chng t

L phng thc thanh ton m ngi c cc khon tinphi thu t cc cng c thanh ton nhng khng th tmnh thu c, cho nn phi y thc cho Ngn hng thuh tin vi iu kin s giao chng t nu ngi b k

pht thanh ton, hoc chp nhn thanh ton hoc thc hincc iu kin khc quy nh

Chng t nhthu

Ch gm chng t ti chnh, cn ccchng t TM c gi trc tip cho

- Bao gm chng t TM v/hoc cc chng t ti chnh.- Vic giao chng t TM gn lin vi iu kin thanh

23


24/34

ngi NK toan/chp nhn thanh ton i vi cc chng t ti chnhQuy trnh Cu 13c1 Cu 13c2

Vn bn iuchnh

- Vn bn php l iu chnh l URC 522,1995 ICC.

- Vn bn php l iu chnh l URC 522, 1995 ICC.

Vai tr ngnhng

- Ngn hng ch c vai tr l ngi trunggian thu h tin cho khch hng, cn thuc hay ko, c hay khng, c ng hnhay ko th NH ko chu trch nhim

- Ngn hng c vai tr ging nh nh thu trn nhngthm trch nhim khng ch chng t TM. Thng qua buc ngi nhp khu phi tr tin hoc chp nhn trtin

- NH chu trch nhim vi bn XK nu bn NK khngthanh ton

Quyn li chongi bn

Ko m bo quyn li ca bn bn v vicnhn hng v vic thanh ton khng rng

buc nhau

An ton hn cho ngi XK

b. Trng hp p dngNh thu trn Nh thu km chng t- Vn bn php l iu chnh l URC522, 1995 ICC.- Ngi hng li v ngi tr tin

phi tin cy ln nhau.- Ngn hng ch c vai tr l ngi

trung gian thu h tin cho khch hng,cn thu c hay ko, c hay khng, cng hn hay ko th NH ko chu trchnhim- Ko c p dng nhiu trong thanhton thng mi- Ko m bo quyn li bn bn v vicnhn hng v thanh ton ko rng buc.

- Vn bn php l iu chnh l URC 522, 1995 ICC.- Ngn hng c vai tr ging nh nh thu trn nhng thm trch nhim khngch chng t TM.- Ngi Xk phi l p 1 lnh nh thu gi n Ngn hng i din cho mnh nh thu h tin. Lnh nh thu phi m bo mt s iu kin nht nh

- Trong trng hp hng n trc chng t, Ngi NK c th trao cho Ngnhng giy cam kt i tch yu cu Ngn hng cp Th bo lnh nhn hng nhn hng.- Trong trng hp Ngi NK t chi thanh ton v ko nhn hng, l hng c th c gii quyt nh sau:

+ y thc cho Ngn hng hoc c quan no + Gim gi hng cho ng NK+ Nh Ngn hng thu cho bn cho ng khc+ Chuyn hng v nc ng XK+ Bn u gi cng khai

15. Phn bit nh thu trn v nh thu km chng t. C my loi nh thu km chng t.a. Phn bit nh thu trn v nh thu km chng t(cu 14a)

b. Nh thu km chng tgm c 2 loi:+ Nh thu tr tin i chng t (D/P): dng trong trng hp mua hng tr tin ngay, bn nhp khu phi thanh ton ngay khinhn chng t.+ Nh thu chp nhn i chng t (D/A): dng trong trng hp bn hng vi iu kin cp tn dng cho ng mua, ng mua phichp nhn tr tin hi phiu th mi nhn c chng t gi hng.Phng thc ny cho php ngi mua khng phi thanh tonngay nhng phi k chp nhn thanh ton trn hi phiu c k hn, c k pht bi ngi bn(ngi xut khu). Thng thnghi phiu chp nhn s c gi ti ni an ton ca ngn hng nh thu (ngn hng ngi nhp khu) cho n ngy o hn.Ti ngy ny, ngi mua phi thc hin thanh ton nh chp nhn.

16. Phn tch vai tr ca cc ngn hng trong phng thc thanh ton nh thu.- NH chuyn (Remitting bank)

+ L NH theo yu cu ca ngi y thc, chp nhn chuyn nh thu n NH thu (collecting bank) nc ngi NK thun

tin cho vic thu h.+ NH chuyn chu trch nhim vi ngi y thc, chuyn nguyn vn chng t v cc ch th ca ngi y thc cho ngn hngthu.

+ Chu trch nhim tr mi chi ph pht sinh cho NH thu+ NH thu khng c trch nhim kim tra chng t do ngi XK xut trnh, nhng phi l p bn sao k chng t chuyn cho

NH thu.- NH thu (Collecting bank)

+ L NH i l hay chi nhnh ca NH chuyn c tr s nc ngi tr tin+ NH thu nhn lnh nh thu t NH chuyn v thc hin thu tin ngi tr tin theo cc k ghi trong lnh nh thu+ NH thu s phi chu trch nhim nh thu vi NH chuyn

- Ngn hng xut trnh (Presenting bank)+ NH xut trnh s l NH thu nu NH ny c quan h ti khon vi ngi tr tin+ NH xut trnh l NH khc vi NH thu nu NH thu khng c quan h ti khon vi ngi tr tin

17. Phn tch u nhc im ca phng thc nh thu km chng t i vi:a. Ngi xut khub. Ngi nhp khu

Ngi Xut Khu Ngi Nhp Khu

24


25/34

uim

- Gim thiu mt phn ri ro thanh ton cho nh XK vchng t ch c giao cho ngi NK khi ngi NKthanh ton tin hng hoc k chp nhn hi phiu- Gim chi ph- D dng chit khu hi phiu c chp nhn

- Ngi mua c th ko di vic tr tin bng cchcha nhn c chng t hng ha, khng thanhton khi th trng bin ng bt li cho h.- i vi D/A nh NK dc s dng hay bn hngha m cha phi thanh ton cho n thi hn cahi phiu

Nhcim

- Ngi mua c quyn cha nhn chng t khi thtrng bin ng bt li cho h. Do vic thanh tontin b tr hon.

- Ngi bn thng qua Ngn hng gi b h s hngha ch m bo c quyn s hu hng ha ca mnh,cha khng ch c vic tr tin ca ngi mua.- Ngi bn tuy vn c quyn s hu v c th bn hngcho ngi khc khi ngi mua ko thanh ton, nhngvic gii ta hng g p kh khn v ri ro trong tiu th.

- Thanh ton tin hoc k chp nhn hi phiutrc khi c nhn hng. Ph thuc nhiu vokh nng cung cp hng ha ca ng XK.

- Chu ri ro khi c gian ln trong thng mi( nh XK lp b chng t gi), cc ngn hng kochu trch nhim khi chng t l gi mo hay csai st hay hng ha khng khp vi chng t

18. Phng thc tn dng chng t: khi nhim, ngun lut iu chnh.a. Khi nim: Phng thc thanh ton tn dng chng t l mt s tha thun m trong mt Ngn hng (Ngn hng m tndng) theo yu cu ca khch hng (ngi xin m tn dng) cam kt s tr mt s tin nht nh cho ngi th ba (ngi hngli s tin ca th tn dng) hoc tr tin theo lnh ca ngi ny hoc chp nhn hi phiu do ngi th ba k pht trong phm vis tin , khi ngi th ba ny xut trnh cho Ngn hng mt b chng t thanh ton ph hp vi nhng quy nh ra trong thtn dng.

b. Ngun lut iu chnh- Lut Thng mi Vit Nam 2005- Php lnh ngoi hi Vit Nam 2005- Cc Lut iu chnh Ngn hng pht hnh v Ngi yu cu.- Quy tc thc hnh thng nht v tn dng chng t, phin bn mi nht l phin bn UCP600 (sa i ln th 6) do ICC(International Chamber of Commerce: Phng Thng Mi Quc T) ban hnh ngy 25/10/2006, c hiu lc vo ngy 01/07/2007.- ISBP (International Standards Banking Practises) - Tp qun ngn hng tiu chun quc t dng kim tra chng t trong

phng thc tn dng chng t dng kim tra chng t theo th tn dng phin bn s 681, do ICC ban hnh nm 2007.

19. UCP600 l g? ISBP681 l g? Mi quan h gia UCP600 v ISBP 681? ngha ca chng trong phng thc thanhton tn dng chng t.a. UCP: l t vit tt ting Anh The Uniform Customs and Practice for Documentary Credits, ting Vit l Quy tc thc hnhthng nht v tn dng chng t, phin bn mi nht l phin bn UCP600 (sa i ln th 6) do ICC (International Chamber of

Commerce: Phng Thng Mi Quc T) ban hnh ngy 25/10/2006, c hiu lc vo ngy 01/07/2007 thay th cho Bn Quy tcthc hnh thng nht v tn dng chng t c (UCP 500).

- UCP l vn bn php l c s rng buc cc bn tham gia thanh ton bng phng thc L/C. UCP600 c 39 iu khon,iu chnh tt c cc mi quan h ca cc bn tham gia nghip v thanh ton L/C, trch nhim v ngha v bn tham gia trongnghip v thanh ton L/C. Quy nh cch thc lp v kim tra chng t xut trnh theo L/C.b. ISBP 681: l t vit tt ting Anh International Standard Banking Practice for the Examination of Documents UnderDocumentary Credits,ting Vit gi l Tp qun ngn hng tiu chun quc t dng kim tra chng t trong phng thc tndng chng t dng kim tra chng t theo th tn dng phin bn s 681, do ICC ban hnh nm 2007.c. Mi lin h gia UCP 600 v ISBP 681:

ISBP 681 ra i nhm c th ha nhng quy nh ca UCP600, th hin s nht qun vi UCP cng nh cc quan im v ccquyt nh ca y Ban Ngn Hng ca ICC. Vn bn ny khng sa i UCP, m ch gii thch r rng cch thc hin UCP ivi nhng ngi lm thc t lin quan n tn dng chng t.

20. Nu cc bn lin quan, quy trnh thanh ton tn dng chng t v trng hp p dng.a. Cc bn lin quan:- Ngi m th tn dng(Applicant): l Ng NK hoc l ng NK y thc cho mt ngi khc- Ngn hng pht hnh th tn dng (Issuing bank): l NH ca ngi NK, n cp tn dng cho ng NK.- Ngi hng li th tn dng (Beneficiary): l ngi XK hay bt c ngi no khc m ng hng li ch nh- Ngn hng thng bo th tn dng (Advising bank): l ngn hng i l ca Ngn hng pht hnh nc ng hng li.- Ngn hng xc nhn (Confirming bank): l ngn hng xc nhn trch nhim ca mnh vi ngn hng pht hnh th tn dng bom vic tr tin cho ng XK trong trng hp Ngn hng pht hnh th tn dng khng kh nng thanh ton. NH xc nhn cth l NH thng bo th tn dng hoc l NH khc do ng XK yu cu- Ngn hng thanh ton tin (Paying bank): c th l NH pht hnh th tn dng hoc l mt NH khc do NH pht hnh th tndng ch nhb. Quy trnh thanh ton tn dng chng t

25
http://vi.wikipedia.org/wiki/Ti%E1%BA%BFng_Anhhttp://vi.wikipedia.org/wiki/Ti%E1%BA%BFng_Vi%E1%BB%87thttp://vi.wikipedia.org/wiki/Ti%E1%BA%BFng_Vi%E1%BB%87thttp://vi.wikipedia.org/wiki/Ti%E1%BA%BFng_Anhhttp://vi.wikipedia.org/wiki/Ti%E1%BA%BFng_Vi%E1%BB%87t


26/34

(1). Gi n yu cu pht hnh th tn dng v yu cu k qu(2). Pht hnh L/C qua Ngn hng i l cho Ngi XK hngli(3). Ngn hng thng bo tin hnh thng bo L/C v chuyn

bn gc L/C cho ngi hng li.(4). Giao hng(5). Xut trnh chng t i tin Ngn hng pht hng L/C(6). Ngn hng pht hnh thng bo kt qu kim tra chng tcho Ngi yu cu

(7). Ngi yu cu chp nhn hay t chi thanh ton(8). Ngn hng pht hnh chp nhn hay t chi nhn chng tc. Trng hp p dng- Trong bun bn vi cc i tc mi- Do quy nh hay tp qun thng mi v thanh ton- Do yu cu ca cc nh bo him tn dng- Do cc yu cu v qun l ngoi hi

21. Ni dung ca n yu cu m L/C v cc bn lin quan.a. Ni dung ca n yu cu m L/C- Tn, a ch, s T, s Fax, m ngn hng ca Ngn hng

pht hnh L/C- Tn, a ch, s T, s Fax, m ngn hng ca Ngn hng xc nhn L/C, L/C m qua NH no th ng NK phi ghi r rng, c th

v theo s tha thun trong H. Nu ko c tha thun trc, th NHPH L/C t la chn trong s cc NH i l ca h.- Ngy lp n, ngy ht hn n yu cu m L/C, ni thc hin L/C- Tn, a ch y , s T, s Fax ca ngi NK v ngi XK (ngi hng li L/C)- Loi L/C m ngi nhp khu mun m: LC c th chuyn nhng, LC xc nhn, LC tun hon,- S tin ca L/C: cn ghi r rng k hiu tin t, loi ngoi t, bng s v ch- Vn chuyn tng phn v chuyn ti: c c cho php hay khng- Phng thc tr tin ca LC (availability with):

+ LC tr ngay (Sight Payment LC - LC available by sight payment)+ LC chp nhn (Acceptance LC - LC available by acceptance)+ LC tr chm (Deferred Payment LC - LC available by acceptance).+ LC chit khu (Negotiation LC - LC available by negotiation), vic tr tin c thc hin ti.

- NH c ch nh l mt ngn hng bt k (any bank) hoc l mt ngn hng c

De cuong on tap TTQT hoàn chinh

Documents

Transcript of De cuong on tap TTQT hoàn chinh