Bài giảng môn học Thanh toán quốc tế

TRƯỜNGĐẠI HỌC KINH TẾTHÀNH PHỐHỒCHÍ MINH KHOA NGÂN HÀNG 279 Nguyễn Tri Phương, phường 05, Quận 10, TP. HồChí Minh. Telephone: +84.8.8551776, +84.8.8530561 – Fascimile: +84.8.8551777 Email: bankingfaculty@ueh.edu.vn - Website: Baøi giaûng moân hoïc THANH TOAÙN QUOÁC TEÁ Người trình bày: PGS. TS. Trần Hoàng Ngân ngankdtt@yahoo.com, ngannh@ueh.edu.vn, Chöông hai: PHÖÔNG TIEÄN THANH TOAÙN QUOÁC TEÁ • Thöông phieáu- Trade bill • Hoái phieáu- Bill of exchange • Leänh phieáu – Promissory notes • Seùc- Cheque • Theû- Card I. HOÁI PHIEÁU: (Bill of exchange - Drafts) • Luaät hoái phieáu Anh 1882 (Bill of Exchange Act of 1882). • Luaät thöông maïi thoáng nhaát cuûa Myõ naêm 1962 (Uniform Commercial Codes of 1962 UCC) • Luaät thoáng nhaát veà hoái phieáu (Uniform law for bills of exchange – ULB), ñöôïc kyù taïi Giô-ne-vô (Geneve) naêm 1930. • Uûy ban thöông maïi quoác teá cuûa Lieân hôïp quoác kyø hoïp thöù 15 taïi New York – thoâng qua vaên kieän A/CN 9/211 ngaøy 18/2/1982 veà hoái phieáu vaø leänh phieáu quoác teá (International Bills of Exchange and Promissory notes) 1. Khaùi nieäm : Hoái phieáu laø moät meänh leänh ñoøi tieàn voâ ñieàu kieän do ngöôøi xuaát khaåu , ngöôøi baùn , ngöôøi cung öùng dòch vu,… kyù phaùt ñoøi tieàn ngöôøi nhaäp khaåu, ngöôøi mua, ngöôøi nhaän cung öùng dòch vuï vaø yeâu caàu ngöôøi naøy phaûi traû moät soá tieàn nhaát ñònh, trong moät thôøi gian xaùc ñònh cho ngöôøi höôûng lôïi quy ñònh trong meänh leänh aáy . No……… BILL OF EXCHANGE ----2004 For At …………………. date sight of this FIRST Bill of Exchange (Second of the same tenor and date being unpaid) Pay to the order of ………………………………………………………….. the sum of………………………………………… …………………………………………………………………………………….. Value received as per our invoice (s) No(s)126EX05 … Dated ……………………………………… Drawn under ………………………………… Confirmed / irrevocable / without recourse L/C No …………………………… Dated / wired …………………………………… To ………………………… Drawer ………………………………… No……… BILL OF EXCHANGE ----2004 For At …………………………… sight of this Second Bill of Exchange (First of the same tenor and date being unpaid) Pay to the order of BANK FOR FOREIGN TRADE OF VIETNAM the sum of………………………………………… …………………………………………………………………………………….. Value received as per our invoice (s) No(s) … Dated ……………………………………… Drawn under ………………………………… Confirmed / irrevocable / without recourse L/C No …………………………… Dated / wired …………………………………… To ………………………… Drawer ………………………………… 2.Ñaëc ñieåm cuûa hoái phieáu : • Coù 3 ñaëc ñieåm  Tính tröøu töôïng cuûa hoái phieáu  Tính baét buoäc traû tieàn hoái phieáu  Tính löu thoâng cuûa hoái phieáu 3.Hình thöùc cuûa hoái phieáu: trg 109 No……… BILL OF EXCHANGE ----2004 For At …….. sight of this FIRST Bill of Exchange (Second of the same tenor and date being unpaid) Pay to the order of BANK FOR FOREIGN TRADE OF VIETNAM the sum of………………………………………… …………………………………………………………………………………….. Value received as per our invoice (s) No(s) …………… Dated ……………………………………… Drawn under ………………………………… Confirmed / irrevocable / without recourse L/C No …………………………… Dated / wired …18/10/2005………………………………… To B………………………… Drawer A ………………………………… 4.Noäi dung cuûa hoái phieáu: No……… BILL OF EXCHANGE 20/05/-2005 For…………………. At ……..sight of this Second Bill of Exchange (First of the same tenor and date being unpaid) Pay to the order of ……………………………………………………. the sum of………………………………………… …………………………………………………………………………………….. Value received as per our invoice (s) No(s) ……… Dated 20 /05/2005………………………………… Drawn under ………………………………… Confirmed / irrevocable / without recourse L/C No so hieu lc Dated / wired …………………………………… To (L/C –NH mo L/C) Drawer (Collection-NK) XK Caùch vieát soá tieàn + USD 10,880.00 US Dollars ten thousand eight hundred and eighty only. + USD 111,165.00 United states dollars One hundred eleven thousand one hundred and sixty five only + USD 244,543.20 United states dollars Two hundred forty four thousand five hundred forty three and cents twenty only + USD 8,092,542.55 United states dollars eight million ninety two thousand five hundred forty two and cents fifty five only. Traû tieàn sau thì coù nhieàu caùch thoûa thuaän: • Neáu phaûi traû tieàn sau bao nhieâu ngaøy nhaän hoái phieáu thì seõ ghi laø “X ngaøy sau khi nhìn thaáy …” (At 90 days after sight …) Neáu phaûi traû tieàn sau bao nhieâu ngaøy khi giao haøng thì seõ ghi laø “X ngaøy sau khi kyù vaän ñôn …” (At … days after bill of lading date). Neáu phaûi traû sau bao nhieâu ngaøy kyù phaùt hoái phieáu, thì ghi “X ngaøy keå töø ngaøy kyù phaùt hoái phieáu” (At 90 days after bill of exchange date) 5.Chaáp nhaän hoái phieáu (Acceptance) Chaáp nhaän hoái phieáu laø moät thuû tuïc phaùp lyù nhaèm xaùc nhaän vieäc ñoàng yù (ñaûm baûo) thanh toaùn cuûa ngöôøi traû tieàn hoái phieáu. Hình thöùc chaáp nhaän- accepted, kyù goùc döôùi beân traùi, maët sau, ñoùng daáu ngay giöõa, chaáp nhaän baèng tôø giaáy rôøi. 6.Kyù haäu hoái phieáu (Endorsement) • Kyù haäu hoái phieáu laø moät thuû tuïc phaùp lyù ñeå chuyeån nhöôïng hoái phieáu töø ngöôøi höôûng lôïi naøy sang ngöôøi höôûng lôïi khaùc. • Hình thöùc kyù haäu chuyeån nhöôïng: – Kyù haäu ñeå traéng (Blank endorsement) – Kyù haäu theo leänh (To order endorsement) – Kyù haäu haïn cheá (Restrictive endorsement) – Kyù haäu mieãn truy ñoøi (Without recourse endorsement) 7.Baûo laõnh hoái phieáu (Guarantee) Baûo laõnh laø söï cam keát cuûa ngöôøi thöù ba (thoâng thöôøng laø caùc toå chöùc taøi chính) nhaèm ñaûm baûo traû tieàn cho nguôøi höôûng lôïi neáu nhö ñeán kyø haïn maø ngöôøi traû tieàn khoâng thanh toaùn. Baûo laõnh bí maät hay baûo laõnh coâng khai. 8.Khaùng nghò (Protest) Khaùng nghò laø moät thuû tuïc phaùp lyù nhaèm baûo veä quyeàn lôïi cho chuû nôï, ñoù laø baûn tuyeân boá cuûa coâng chöùng vieân (ngöôøi ñaïi dieän cô quan phaùp luaät), xaùc thöïc tình traïng khoâng traû nôï cuûa con nôï. 9.Chieát khaáu hoái phieáu (Discount) Chieát khaáu hoái phieáu laø nghieäp vuï cho vay cuûa Ngaân haøng thöông maïi. Ngöôøi baùn hoaëc ngöôøi höôûng lôïi hoái phieáu xuaát trình hoái phieáu chöa ñeán haïn traû tieàn cho Ngaân haøng ñeå nhaän tröôùc moät khoaûn tieàn thaáp hôn soá tieàn ghi treân hoái phieáu . II.Leänh phieáu (Promissory notes) Leänh phieáu laø lôøi höùa, lôøi cam keát thanh toaùn cuûa ngöôøi traû tieàn . Maãu 1: Leänh phieáu traû ngay NewYork 30 December 2004 USD 5,000.00 US Dollars I promise to pay bearer on demand the sum of five thousand only. Mr Agassi Maãu 2: Leänh phieáu coù kyø haïn NewYork 24 January 2004 5000 USD Three months after date I promise to pay David Henry or order the sum of five thousand US Dollars. David Cantona