M hnh h thng thanh ton ca Trung Quc27/10/2010

Cu phn chnh ca h thng thanh ton ct li ca Ngn hng Nhn dn Trung Quc l h thng thanh ton gi tr cao (HVPS) v h thng thanh ton in t theo l (BEPS). Hin nay, vic pht trin thanh ton khng dng tin mt c coi l mt trong nhng nhim v quan trng ca Ngn hng Trung ng cc nc trn th gii. Do pht trin thanh ton khng dng tin mt khng ch p ng nhu cu v dch v thanh ton ca nn kinh t, nng cao hiu qu hot ng ca cc t chc cung ng dch v thanh ton m cn gp phn thc thi c hiu qu chnh sch tin t quc gia, thc y v thu ht vn u t nc ngoi, p ng yu cu hi nhp quc t, nng cao nng lc gim st ca cc c quan qun l nh nc, minh bch ha nn kinh t, tng cng hiu qu ca cng tc phng, chng tham nhng. Tuy nhin, thc y vic pht trin thanh ton khng dng tin mt trong nn kinh t th vic pht trin cc h thng thanh ton ng vai tr rt quan trng. Thc t cho thy, trn th gii c nhiu quc gia xy dng c cc h thng thanh ton hin i v thng nht. Trong phm vi bi vit ny, chng ti xin gii thiu v h thng thanh ton ca Trung Quc v vi tr ca Ngn hng Nhn dn Trung Quc i vi cc h thng thanh ton bn c tham kho. V cu trc h thng thanh ton: Ngn hng Nhn dn Trung Quc xy dng c mt c s h tng thanh ton vi vai tr ct li ca h thng thanh ton CNAPS (H thng thanh ton quc gia tin tin ca Trung Quc), ngoi ra, cn c cc h thng thanh ton ni b ca cc nh ch ngn hng, cc h thng thanh ton chng t, cc h thng thanh ton th v cc h thng thanh ton hi phiu, Cu phn chnh ca h thng thanh ton ct li ca Ngn hng Nhn dn Trung Quc l h thng thanh ton gi tr cao (HVPS) v h thng thanh ton in t theo l (BEPS). H thng HVPS l h thng thanh ton tng tc thi, trin khai hot ng trn ton quc t nm 2005, x l cho cc giao dch thanh ton c gi tr ln v

chuyn tin khn, to s an ton v hiu qu cho vic quyt ton lin ngn hng gia cc nh ch ti chnh v cc th trng ti chnh. H thng BEPS l mt h thng thanh ton bn l x l cho cc giao dch theo l trn c s gi tr rng, nh cc y nhim thu, cc giao dch chng t v chuyn tin gi tr thp vi chi ph thp v cc dch v quyt ton khi lng ln cho cc nh ch ngn hng, p ng cc nhu cu khc nhau ca x hi. T thng 6/2006, h thng ny i vo hot ng trn ton quc vi khi lng giao dch bnh qun ngy trn 300.000 giao dch v gi tr t 5 t nhn dn t (tng ng hn 10 nghn t ng Vit Nam). Cc Trung tm thanh ton b tr a phng (LHC) x l cc khon thanh ton lin ngn hng da trn chng t ti a phng. Hu ht, cc LHC thuc s hu ca Ngn hng Nhn dn Trung Quc, ch mt phn nh cn li thuc s hu ca cc ngn hng thnh vin. H thng thanh ton chng t CIS da trn cng ngh truyn hnh nh, chuyn cc t sc vt cht thnh cc thng tin hnh nh ca n v truyn hnh nh cho cc ngn hng phc v ngi k pht nh thu. Do vy, chc nng chnh ca CIS l truyn cc thng tin v sc gia cc nh ch ngn hng. Cc khon tin tng ng s c thc hin quyt ton thng qua h thng BEPS. T thng 6/2007, CIS m rng phm vi hot ng trn ton quc, do vy, cc t sc c s dng tt c cc tnh, thnh ph. H thng thanh ton th ngn hng bao gm: Cc h thng thanh ton lin ngn hng v thanh ton ni b ngn hng. ng ch l, tt c cc h thng th ni b ngn hng u c kt ni vi h thng th lin ngn hng - h thng ca ChinaUnionPay (CUP). V lch s ca CUP, c thnh lp vo thng 3/2002 bi 85 t chc ti chnh trong nc vi s chp thun ca Hi ng Nh nc v Ngn hng Nhn dn Trung Quc. n nay, s lng cc thnh vin CUP ngy cng tng ln. K t khi thnh lp CUP duy tr c tc tng trng cao trong hot ng kinh doanh v thc y tc pht trin ca lnh vc th ngn hng ni a ti Trung Quc. n ht thng 6/2007, s lng th c pht hnh ti Trung Quc t gn 1,4 t th, trong c 70 triu th tn dng. Tnh n thng 9/2007, mng li CUP trin khai c 676.100 n v chp nhn thanh ton th, 108.700 ATM v 1.078.200 POS. Doanh s giao dch th c x l thng qua CUP lin tc tng. Hin nay, CUP hng vic m rng hot ng kinh doanh ra nc ngoi nh ti Thi Lan, Hn Quc,Ngoi ra, CUP cn hot ng t doanh trong lnh vc chp nhn thanh ton th, c th l t

trang b h thng ATM v h thng cc im thanh ton POS hng ph thanh ton nh mt ngn hng i l thanh ton. H thng thanh ton Ngoi t FCPS khng phi l mt h thng thng nht ti Trung Quc. C nhiu knh thanh ton b tr cc giao dch ngoi t, bao gm 7 trung tm ngoi t ti a phng do Cc qun l ngoi t quc gia v cc ngn hng i l s hu. Vai tr ca Ngn hng Nhn dn Trung Quc i vi s pht trin ca h thng thanh ton ti Trung Quc Vai tr ca Ngn hng Nhn dn Trung Quc i vi s pht trin ca CUP Nm 1994, ti Trung Quc c ti 18 trung tm khu vc khc nhau x l cho cc giao dch th trong ni b tng khu vc. y l mt h thng kh phc tp v khng p ng c nhu cu pht trin ca th trng th. Do vy, bn ngn hng thng mi ln nht ti Trung Quc xy dng ra cc h thng ca ring mnh v th ca ngn hng no ch c s dng trong ni b h thng ngn hng . Tuy nhin, nhm to iu kin thun li cho nhng khch hng s dng th ng thi Trung Quc cng nhn thy lnh vc thanh ton th l mt lnh vc quan trng, do vy nm 2002 Chnh ph Trung Quc quyt nh thng nht cc h thng th trong phm vi ton quc, giao cho Ngn hng Nhn dn Trung Quc chu trch nhim trin khai thc hin. CUP c hnh thnh vi mc tiu kt ni tt c tt c cc mng thanh ton th trong nc v c xc nh l m hnh duy nht ti Trung Quc. chun b cho qu trnh thnh lp CUP, Ngn hng Nhn dn Trung Quc c cc i din tham gia vo ban tr b thnh lp CUP. Bn cnh , gp vn vo CUP di hnh thc gp vn t mt nh my in tin trc thuc Ngn hng Trung ng (Ngn hng Nhn dn Trung Quc). Chnh sch h tr ca Ngn hng Trung ng i vi CUP cng kh mnh m, vi yu cu tt c cc ngn hng pht hnh th trong lnh th Trung Quc u phi tun th cc tiu chun k thut do CUP quy nh v c Ngn hng Nhn dn Trung Quc ph chun. Hin nay, Chnh ph v Ngn hng Nhn dn Trung Quc vn lun c chnh sch h tr CUP v nhiu mt. Ngn hng Nhn dn Trung Quc thc hin qun l i vi CUP, a ra quy ch, quy nh cho hot ng ca CUP, c cc chnh sch h tr, phi hp vi cc b, ngnh lin quan qun l v mt t chc, nhn s ca CUP. Vai tr ca Ngn hng Nhn dn Trung Quc i vi s pht trin ca h thng thanh ton ti Trung Quc Ngn hng Nhn dn Trung Quc ng vai tr l nh vn hnh h thng thanh ton

ct li CNAPS, bao gm hai tiu h thng HVPS v BEPS v h thng CIS. ng thi, Ngn hng Nhn dn Trung Quc cng l n v qun l v gim st cc h thng thanh ton khc. c bit i vi h thng thanh ton th CUP, Ngn hng Nhn dn Trung Quc tuy khng phi l n v trc tip vn hnh nhng nh hng v h tr t chc ny trong qu trnh pht trin. Chnh sch ph ca Ngn hng Nhn dn Trung Quc c xy dng khng nhm mc ch li nhun m ch b p chi ph, gip cc ngn hng thng mi a ra mc ph ph hp, trn c s cn bng v li ch ca nh vn hng h thng v cc thnh vin. i vi cc giao dch tng tc thi, mc ph l 5,5 CNY (nhn dn t) cho mi giao dch. Vi cc giao dch b tr, mc ph ph thuc vo thi im khi to giao dch, t 0,03 n 1 CNY mi giao dch. H thng CIS mim ph. Vi h thng thanh ton th, mc ph c xc nh theo th trng v ph hp vi hng dn ca Chnh ph. Vic gim st ca Ngn hng Nhn dn Trung Quc da trn cc tiu thc c p dng cho cc h thng thanh ton, c th: Thit k c rt ra t kinh nghim v cc chun mc ca SWIFT; Thit k h thng tun th cc nguyn tc ct li do Ngn hng Thanh ton quc t (BIS) pht trin; Thit k ng thi cng ph hp vi tnh hnh thc t ca Trung Quc; H thng thanh ton th ph hp vi cc tiu chun ca quc gia trn c s tun th cc chun mc quc t; H thng thanh ton ngoi t p dng theo nh dng thng ip ca SWIFT. Tm li, pht trin nhanh cc phng tin thanh ton khng dng tin mt nhm gp phn gim t trng thanh ton bng tin mt trong nn kinh t l yu cu cp thit i vi mi quc gia hin nay, nht l i vi Vit Nam. Trong , c s h tng trong thanh ton ng vai tr quan trng, c th l cc h thng thanh ton l nhn t c bn pht trin cc phng tin thanh ton hin i, thun tin v p ng nhu cu ca ngi s dng dch v. Ti Trung Quc, m hnh kt ni chuyn mch l mt trong nhng m hnh c t chc theo nguyn tc tp trung cao , vi s kt ni trc tip h thng thanh ton th ca cc ngn hng pht hnh, thanh ton th vi trung tm ca CUP. Vai tr ca Chnh ph v Ngn hng Nhn dn Trung Quc c th hin r nt trong vic nh hng pht trin trung tm chuyn mch th ni ring v th trng th ni chung. Nh , CUP pht trin v tr thnh mt m hnh rt thnh cng Trung Quc, th hin tc pht trin, mc m rng mng li v th phn nhanh chng, thc y mnh m vic s dng th Trung Quc, to iu kin gim nhu cu thanh ton bng tin mt trong cc giao dch bn l. Hin nay CUP ang vn rng tm nh hng vt ra khi bin gii quc gia, tr

thnh mt t chc th ngy cng c uy tn v l i th cnh tranh ca nhiu t chc th quc t ln nh VISA, Marstercard. y c th l mt trong nhng m hnh m Vit Nam cn tham kho v hc tp. Theo NHNN

COD l dch v Pht hng thu tin h nm trong nhm cc dch v mua hng qua bu in (Cash On Delivery hay Collect On Delivery). N l s kt gia dch v bu gi v dch v chuyn tin vi hai cng on: - Cng on u tin, ngi gi hng tin hnh gi hng ti ngi nhn qua mt hng chuyn pht. Tip theo, hng chuyn pht s tin hnh gi hng ti cho ngi nhn bng dch v chuyn pht; - Chi nhnh hay bu cc ca hng chuyn pht pht hng ti cho ngi nhn v ngi nhn tin hnh thanh ton tin. Sau , chi nhnh hay bu cc pht hng tin hnh pht hnh mt ngn phiu COD (tng t nh th chuyn tin) gi n cho ngi pht hng. K t lc ny, nghip v ca dch v COD s tng t nh nghip v ca dch v th chuyn tin Hi phiu (Bill of exchange, draft) l mnh lnh tr tin v iu kin di dng vn bn do mt ngi k pht (gi l ngi k pht hi phiu: drawer) cho mt ngi khc (gi l ngi th to: drawee), yu cu ngi ny ngay khi nhn thy hi phiu hoc vo mt ngy c th nht nh hoc vo mt ngy c th xc nh trong tng lai phi tr mt s tin nht nh cho ngi hoc theo lnh ca ngi ny tr cho ngi khc hoc tr cho ngi cm phiu (gi chung l ngi c tr tin: payee).

[sa] Phn loi hi phiuCn c v thi hn thanh ton: hi phiu tr ngay v hi phiu tr sau

Hi phiu tr ngay: L hi phiu m ngi tr tin phi thanh ton ngay khi nhn thy hi phiu (thng l sau hai ngy lm vic). Hi phiu tr sau, hi phiu c k hn (usance bill) quy nh sau mt thi gian nht nh (c th l sau mt thi hn nht nh k t ngy k pht hi phiu, sau ngy chp nhn hi phiu, sau ngy k trn vn n B/L.

- Cn c vo chng t km theo hi phiu, ngi ta chia hi phiu thnh hai loi: + Hi phiu trn: L hi phiu m vic thanh ton tin trn hi phiu ny khng km theo chng t thng mi. Thng c s dng thu cc ph vn ti, i n c... + Hi phiu km chng t: L loi hi phiu c gi km theo chng t thng mi n ngi c ngha v tr tin.

- Cn c vo tnh cht chuyn nhng ca hi phiu, ngi ta chia hi phiu thnh hai loi: + Hi phiu ch danh: L loi hi phiu ghi r tn ngi th hng, loi hi phiu ny khng th chuyn nhng bng nguyn tc k hu + Hi phiu theo lnh: L loi hi phiu yu cu ngi thanh ton tr tin theo lnh ca ngi th hng hi phiu. Hi phiu theo lnh c chuyn nhng bng hnh thc k hu theo lut nh. - Cn c vo ch th k pht hi phiu chia lm hai loi: + Hi phiu thng mi: L hi phiu do ngi xut khu k pht i tin ngi nhp khu, lin quan n nghip v thanh ton hng ho xut khu hoc cung ng dch v. + Hi phiu Ngn hng: L hi phiu do Ngn hng pht hnh lnh cho Ngn hng i l ca mnh thanh ton tin nht nh cho ngi th hng c ch nh trn hi phiu ( loi hi phiu ny khng th chuyn nhng ). Paypal l mt cng ty hot ng trong lnh vc thng mi in t, chuyn cung cp cc dch v thanh ton v chuyn tin qua mng Internet. y l dch v thanh ton v chuyn khon in t thay th cho cc phng thc truyn thng s dng giy t nh sc v cc lnh chuyn tin. Paypal thu ph thng qua thc hin vic x l thanh ton cho cc hng hot ng trc tuyn, cc trang u gi, v cc khch hng doanh nghip khc. Vo thng 10 nm 2002, eBay mua li ton b Paypal. Tr s chnh ca Paypal hin t ti khu cc cng ty con ca eBay trong to nh North First Street, thung lng Sillicon, San Jose, California. Paypal cng c cc hot ng quan trng ti Omaha, Nebraska; Dublin, Ireland; v Berlin, c. Mi khch hng mun lp ti khon Paypal u phi trn 18 tui c th tn dng (credit card) hoc mt ti khon ngn hng v mt a ch e-mail VISA l mt nhn hiu ca th tn dng v th ghi n c iu khin bi Visa International Service Association ca San Francisco, California, Hoa K.

Th tn dng l mt hnh thc thay th cho vic thanh ton trc tip. Hnh thc thanh ton ny c thc hin da trn uy tn. Ch th khng cn phi tr tin mt ngay khi mua hng. Thay vo , Ngn hng s ng trc tin cho ngi bn v Ch th s thanh ton li sau cho ngn hng khon giao dch. Ch th cng c th rt tin mt t ti khon th tn dng (tin mt ng trc) nu mun. Ch th c rt v dng tin mt trc trong hn mc tn dng c quy nh cho mi th. Th tn dng cho php khch hng tr dn s tin thanh ton trong ti khon. Ch th khng phi thanh ton ton b s d trn bng sao k giao dch hng

thng. Tuy nhin, Ch th phi tr khon thanh ton ti thiu trc ngy o hn ghi r trn bng sao k. Th tn dng khc vi th ghi n v tin khng b tr trc tip vo ti khon tin gi ca Ch th ngay sau mi ln mua hng hoc rt tin mt.

Sau 03 nm son tho v chnh l, ngy 25 thng 10 nm 2006 U ban Ngn hng ca Phng Thng mi Quc t (ICC) thng qua Bn Quy tc thc hnh thng nht v tn dng chng t mi (UCP 600) thay th cho Bn Quy tc thc hnh thng nht v tn dng chng t c (UCP 500). UCP 600 ny s c hiu lc t ngy 01 thng 7 nm 2007. Bn UCP u tin c ICC pht hnh t nm 1933 vi mc ch l khc phc cc xung t v lut iu chnh tn dng chng t gia cc quc gia bng vic xy dng mt b quy tc thng nht cho hot ng tn dng chng t. Theo nh gi ca cc chuyn gia, UCP l b quy tc (thng l quc t) t nhn thnh cng nht trong lnh vc thng mi. Ngy nay, UCP l c s php l quan trng cho cc giao dch thng mi tr gi hng t la hng nm trn ton th gii. UCP 600 c mt s thay i c bn so vi bn UCP 500 nh sau: (i) Th nht, UCP 600 b sung nhiu nh ngha v gii thch thut ng mi d lm r ngha ca cc thut ng cn gy tranh ci trong bn UCP 500; (ii) Th hai, thut ng thi gian hp l (reasonable time) cho vic t chi hoc chp nhn cc ti liu c thay th bng khong thi gian c nh l 05 ngy lm vic ngn hng; (iii) Th ba, UCP 600 b sung thm cc quy nh mi cho php chit khu tn dng th chm tr; v (iv) Th t, theo UCP 600, cc ngn hng c th chp nhn ti liu bo him c cc ni dung dn chiu n cc iu khon min tr (exclusion clause). c th hiu v thc hin chnh xc, c hiu qu cc quy nh ca UCP 600, trong khong thi gian 07 thng cn li, cc ngn hng v doanh nghip c khuyn co l phi nghin cu k lng cc quy nh mi ca UCP 600. POS hay PoS l mt thut ng vit tt ca Point of Sale (hay point-of-sale, hoc point of service). N s dng cho cc shop bn l (retail shop), ti quy thanh ton tin (check out counter) trong shop, hay l mt v tr c th thay i c khi m giao dch xut hin trong loi ca mi trng kiu ny. Thm na, point of sale thnh thong p ng ging nh mt h thng tnh tin (electronic cash register system). PoS c s dng trong cc nh hng n ung, khch sn, sn vn ng, casino, ni chung n thch hp cho mi trng bn l- tm li, n l th phc v cho vic bn hng, mt im bn hng trong mt h thng bn hng (point of sale system)

Mc lc[n]

1 Cc ca hng truyn thng 2 K thut POS 3 Mt phn mm POS n gin

4 Cc chun phn cng POS 5 Giao thc truyn thng POS 6 Xem thm

[sa] Cc ca hng truyn thngMt quy tnh tin ( check-out counter), checkstand(USA), hay check-out(UK) l khu vc c chn thu tin cho ca hng ( store), nh trong siu th hay mt khu vc cc ca hng. c mt nhn vin thu ngn ( Cashier) thc hin vic thu tin, hng ho phi qua y, c kim tra, sau khch hng tr tin v mang hng ho v.

[sa] K thut POSL s kt hp s dng gia phn cng v phn mm cho quy tnh tin, v c th l mt v tr lu ng, vi cc h thng khng dy (wireless systems) H thng POS pht trin t l mt loi my tnh tin c kh s dng cc thanh ghi dch( mechanical cash registers) vo u th k 20. Nhng v d ca loi my tnh tin ny nh l s dng thanh ghi NCR(crank) v loi cao hn l thanh ghi Burrough.Cc thanh ghi ny ghi li d liu vo cc cun bng t(journal tapes) v i hi phi sao chp li cc thng tin ny vo h thng ca ngi qun l bn l. Bc tip theo trong qu trnh pht trin l vic s dng in cho cc my tnh tin. Mt th d cho loi ny l thanh ghi NCR Class 5. Vo nm 1973 mt loi my mi ra i c c dn hng bng my tnh c gii thiu, l IBM 3653 Store System v NCR 2150. Mt s loi khc da trn s c s my tnh nh l Regitel, TRW, v Datachecker. Vo nm 1973 ln u tin gii tiu my c m vch UPC/EAN c trong h thng POS. Nm 1986, cc h thng POS ch yu da trn k thut my tnh vi s ra i ca IBM 4683. Sut trong nhng nm 1980 n 90 cc th tn dng hot ng c lp c tch hp pht trin x l cc th tn dng c trong h thng POS c th d dng v an ton Model c gii thiu ay l VeriFone Tranz 330, Hypercom T7 Plus, hay Lipman Nurit 2085. N l cc thit b n gin. Mt s h thng POS khng dy s dng cho cc ca hng n khng ch cho php x l thanh ton di ng, chng cn cho php server x l chnh xc tt c cc mn n. Vo nm 2005, h thng POS dng cho bn l khng nhng phc v muc ch bn l m cho kh nng kt ni mng s dng trong thng mi. Trn thc t, rt nhiu h thng bn l POS hot ng hn l mt point of sale. Khi ch phc v cho 4&5 nh bn l, c nhiu h thng POS tch hp nhiu account, qun l thng minh, m d bo bn hng, qun l quan h khch hng ( customer relation management CRM), qun l dch v, s tin thu, v s tin phi tr cho nhn vin. Vi nhng tu chn phong ph, mt iu tr nn ph bin m d dng ta s phi nghe ti l cc sn phm phn mm cho POS nh: retail management software, business management software, POS system, and point of sale software.

[sa] Mt phn mm POS n ginMt ECR u tin c chng trnh ho bng phn mm v gii hn v chc nng v kh nng kt ni c gii thiu vo nm 1973 bi IBM, IBM 3650 v 3660 Store, iu khin128 IBM 3653/3663 Point of Sale Registers. H thng ny l bn thng mi u tin s dng k thut client-server technology, peer to peer communications, Local Area Network (LAN) ng thi backup, and remote initialization. Vo gia nhng nm 1974, n c s dng trong Pathmark Stores ti New Jersey v Dillards Department Stores. Kh nng lp chng trnh cho php cc nh bn l rt linh hot. Vo nm 1979 Gene Mosher's Old Canal Cafe ti Syracuse, New York s dng phn mm POS vit bi Mosher chy trn my Apple II gip cho khch hng tin li trong qun n, v n cn cho php gi thng bo ti nh bp Nm 1985 Mosher gii thiu loi c mn hnh cm ng ( touchscreen-driven), mu, giao din POS. Phn mm ny chy trn Atari ST, l sn phm my tnh ho u tin trn th gii. Cui th k 20 Mosher pht trin phn mm ny cho cc nh sn xut my tnh tin v phn mm pht trin POS, v n c coi nh l chun ca h thng phn mm POS.

[sa] Cc chun phn cng POSC 2 chun dnh cho thit b phn cng ca POS l OPOS v JavaPOS, c hai u tng thch vi UnifiedPOS, chun bi t chc bn l quc t ( The National Retail Foundation). OPOS ( OLE for POS) l chun ph bin u tin c gii thiu bi Microsoft, NCR Corporation, Epson, v Fujisu-ICL. OPOS da trn chun giao tip cng COM, cho php s dng cc chng trnh ngn ng ca Microsoft. OPOS pht hnh nm 1996, JavaPOS c gii thiu bi Sun Microsoftsystem, IBM v NCR Corporation nm 1997. V sau, cng vi s pht trin t ca m hnh "chui POS", nhu cu qun l tp trung c t ra. Mt s hng sn xut phn mm a ra gii php thay th cc POS chuyn dng bng cc phn mm "POS" chy trn my PC. Vi mt PC, ngi dng c th gn thm cc thit b c lin quan (thng thng l Barcode Reader - thit b c m vch - v Bill Printer - my in Bill chuyn dng) - cng vi vic ci t mt POS software - ngi dng c th s hu mt my POS hon chnh vi ty bin cao; ng thi, c th tn dng u im ca cc giao thc truyn thng trn PC gii quyt tt vn tch hp d liu bn l t cc POS v c s d liu trung tm, cng nh tip nhn cc d liu mang tnh "chnh sch" c phn phi t trung tm n cc POS.

[sa] Giao thc truyn thng POSC nhiu giao thc truyn thng trong cc h thng POS s dng iu khin thit b ngoi vi. Ta c th ni ti

EPSON Esc/POS UTC Standard UTC Enhanced

AEDEX ICD 2002 Ultimate CD 5220 DSP-800 IBM dumb terminal ADM 787/788.

Chng c to ra bi nhng cng ty ch to cc thit b ngoi vi khc nhau. EMAX, s dng EMAX international, kt hp gia thit b ca AEDEX v IBM. Rt nhiu thit b, nh hin th v my in, h tr giao thc hot ng vi cc thng hiu khc nhau ca thit b POS v my tnh. Th tn dng (Letter of Credit - vit tt l L/C) l mt cam kt thanh ton c iu kin bng vn bn ca mt t chc ti chnh (thng thng l ngn hng) i vi ngi th hng L/C (thng thng l ngi bn hng hoc ngi cung cp dch v) vi iu kin ngi th hng phi xut trnh b chng t ph hp vi tt c cc iu khon c quy nh trong L/C, ph hp vi Quy tc thc hnh thng nht v tn dng chng t (UCP) c dn chiu trong th tn dng v ph hp vi Tp qun ngn hng tiu chun quc t dng kim tra chng t trong phng thc tn dng chng t (ISBP).

Mc lc[n]

1 Din gii chi tit 2 Cc bn tham gia quy trnh thanh ton L/C 3 UCP 4 ISBP 5 Quy trnh vn hnh ca L/C 6 Cc c im c bit ca L/C 7 Tn gi ca Th tn dng 8 Cc loi th tn dng o 8.1 Chia theo tnh cht c th hy ngang o 8.2 Chia theo tnh cht ca L/C o 8.3 Chia theo thi hn thanh ton ca L/C 9 Xem thm

[sa] Din gii chi titNgn hng pht hnh pht hnh mt L/C cam kt thanh ton cho ngi th hng mt s tin nht nh khi ngi th hng xut trnh b chng t theo quy nh ca L/C chng minh ngi th hng hon thnh ngha v cung cp hng ha hoc dch v trong mt khong thi gian nht nh c quy nh trong L/C. Khi , sau khi ngi th hng

hon thnh ngha v giao hng ha hoc dch v, lp b chng t, xut trnh b chng t cho ngn hng pht hnh hoc ngn hng ch nh trong khong thi gian quy nh ca tn dng th, c thanh ton, b chng t phi tha mn nhng iu kin sau y:

B chng t phi y v mt chng loi v s lng, th hin ni dung ph hp vi cc yu cu ca L/C, bn thn cc chng t khng mu thun nhau v mt ni dung. V d nh th tn dng yu cu xut trnh bao nhiu loi chng t, mi loi bao nhiu bn gc, bao nhiu bn sao, ngy pht hnh trong khong th gian no, ni dung th hin ra sao, th b chng t do ngi th hng xut trnh phi p ng y cc yu cu . B chng t phi ph hp vi UCP (xem phn UCP) c dn chiu trong L/C. B chng t phi ph hp vi ISBP (xem phn ISBP).

[sa] Cc bn tham gia quy trnh thanh ton L/C

Ngn hng pht hnh (Issuing Bank): Pht hnh L/C. Ngn hng thng bo (Advising Bank): Thng bo L/C. Ngn hng xc nhn (Confirming Bank): Xc nhn LC. Ngn hng bi hon (Reimbursing Bank): Thanh ton cho Ngn hng i tin trong trng hp L/C c ch nh. Ngn hng chit khu (Negotiating Bank): Thng lng chit khu b chng t. Ngn hng xut trnh (Presenting Bank): Xut trnh b chng t n ngn hng c ch nh trong L/C. Ngn hng c ch nh (Nominated Bank): c ngn hng pht hnh ch nh lm mt cng vic c th no , thng l thng lng chit khu hoc thanh ton b chng t. Ngn hng i tin (Claiming Bank): i tin b chng t theo s y quyn ca cc bn th hng. Ngi yu cu m th tn dng (Applicant). Ngi th hng (Beneficiary).

Ty theo quy nh ca tng L/C c th, mt ngn hng c khi m nhn nhiu chc nng ca cc ngn hng c lit k nh trn. Chc nng, nhim v, trch nhim ca cc bn c lin quan c quy nh c th trong UCP v ISBP.

[sa] UCPUCP l t vit tt ting Anh The Uniform Customs and Practice for Documentary Credits, ting Vit l 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 [1] (International Chamber of Commerce: Phng Thng Mi Quc T) ban hnh ngy 25/10/2006, c hiu lc vo ngy 01/07/2007. 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

trong nghip v thanh ton L/C. Quy nh cch thc lp v kim tra chng t xut trnh theo L/C.

[sa] ISBPISBP l t vit tt ting Anh International Standard Banking Practice for the Examination of Documents Under Documentary Credits, ting Vit gi l 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. Vn kin ny ra i nhm c th ha nhng quy nh ca UCP600, th hin s nht qun vi UCP cng nh cc quan im v cc quyt 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 i vi nhng ngi lm thc t lin quan n tn dng chng t.

[sa] Quy trnh vn hnh ca L/CXt v bn cht, L/C l mt hnh thc cp tn dng ca t chc tn dng cp cho ngi ngh m L/C di dng mt bo lnh thanh ton c iu kin. Quy trnh thc hin L/C din ra nh sau:

Ngi ngh m L/C (Applicant) n ngn hng m L/C (Issuing Bank) ngh m L/C cho ngi th hng (Beneficiary) c thng bo cho ngi th hng thng qua mt ngn hng thng bo (Advising Bank) do ngi th hng ch nh (Trng hp ngi ngh m L/C v ngi th hng L/C khng ch nh c ngn hng thng bo, th ngn hng pht hnh c th t chn ngn hng thng bo, nhng trng hp ny rt t). Khi ngi th hng hon thnh ngha v giao hng ha hoc dch v, ngi th hng lp b chng t (Documents) theo yu cu ca L/C, xut trnh n ngn hng thng bo, ngn hng thng lng (Negotiating Bank) hoc ngn hng xut trnh (Presenting Bank) ty theo quy nh ca L/C v nhu cu ca ngi th hng. Khi cc ngn hng nu trn nhn b chng t, h tin hnh kim tra tnh hp l ca b chng t, thng bo bt hp l (Discrepancies) cho ngi th hng tin hnh chnh sa chng t (nu c). Trong trng hp b chng t ph hp, ngn hng nhn chng t s tin hnh chit khu (Negotiation) b chng t v/hoc gi b chng t i i tin hoc i in i tin (nu L/C cho php i tin bng in). Khi ngn hng pht hnh hoc ngn hng c ch nh nhn b chng t, h tin hnh kim tra tnh hp l b chng t. Nu b chng t hp l, h s tin hnh thanh ton (i vi L/C tr ngay) hoc i in chp nhn thanh ton (i vi L/C tr chm). Trong trng hp b chng t c bt hp l, h s i in thng bo bt hp l cho ngn hng gi b chng t xin ch th ng thi thng bo cho ngi ng m L/C. Nu ngi ng m L/C v ngi th hng L/C thng lng chp nhn bt hp l, ngn hng nhn chng t s giao b chng t cho

ngi ngh m L/C i ly thanh ton hoc chp nhn thanh ton, nu hai bn khng tha thun c bt hp l, ngn hng nhn b chng t s tin hnh hon tr b chng t cho ngn hng xut trnh da trn ch th ca ngn hng xut trnh. Trng hp L/C cho php i tin bng in, khi nhn c in i tin, ngn hng pht hnh tin hnh thanh ton cho ngn hng i tin hoc y quyn cho ngn hng bi hon thanh ton.

[sa] Cc c im c bit ca L/C

L/C khng ph thuc vo hp ng c s (hp ng m xut pht t hp ng ngi ta tin hnh m L/C). Cc ngn hng khng lin quan hoc b rng buc bi cc hp ng nh th ngay c khi L/C c dn chiu n cc hp ng (iu 4 UCP600). Cc ngn hng lm vic vi nhau trn c s chng t ch khng quan tm n hng ha/dch v. Cho d ngi bn giao hng b thiu, hng km cht lng, giao hng sai , nhng nu trn b mt chng t th hin ph hp vi L/C, UCP, ISBP th ngn hng pht hnh phi thanh ton cho ngi th hng. Cc bn tham gia trong th tn dng khng c li dng vo tnh trng hng ha/dch v c giao tr hon vic thanh ton (iu 5 UCP600). Theo UCP600 th L/C l khng th hy ngang. Theo UCP600 quy nh, th cc bn mun p dng phin bn UCP no th phi quy nh r trong th tn dng. Mc d ngi ngh m L/C tham gia vi t cch l ngi mua hng ha/dch v, nhng ngn hng pht hnh mi l ngi thanh ton, cho nn khi ngi th hng k pht hi phiu i tin th phi i tin ngn hng pht hnh L/C.

[sa] Tn gi ca Th tn dng

Letter of credit. Documentary credit. Documentary Letter of Credit. Credit (c nh ngha trong UCP600). Tn vit tt l: L/C, LC, LOC, DC, D/C.

[sa] Cc loi th tn dng[sa] Chia theo tnh cht c th hy ngang

Th tn dng c th hu ngang (Revocable Letter of Credit) (loi ny b b theo UCP600 v tt c cc th tn dng l khng th hy ngang trong trng hp L/C dn chiu UCP600). Th tn dng khng th hu ngang (Irrevocable Letter of Credit).

[sa] Chia theo tnh cht ca L/C

Th tn dng xc nhn (Confirmed Letter of Credit). Th tn dng chuyn nhng (Transferable Letter of Credit). Th tn dng tun hon (Revolving Letter of Credit). Th tn dng gip lng (Back to Back Letter of Credit). Th tn dng i ng(Reciprocal Letter of Credit}. Th tn dng d phng( Standby Letter of Credit).

[sa] Chia theo thi hn thanh ton ca L/C

Th tn dng tr ngay (Sight Letter of Credit). Th tn dng tr chm (Deferred Letter of Credit). Th tn dng thanh ton hn hp (Mixed Payment Letter of Credit) Th tn dng iu khon (Red Clause Letter of Credit

Quy tc v Thc hnh thng nht Tn dng chng t (ting Anh: The Uniform Customs and Practice for Documentary Credits (vit tt l UCP) l mt b cc quy nh v vic ban hnh v s dng th tn dng (hay L/C). UCP c cc ngn hng v cc bn tham gia thng mi p dng trn 175 quc gia. Khong 11-15% thng mi quc t s dng th tn dng vi tng gi tr hn 1.000 t USD mi nm. V mt lch s, cc bn tham gia thng mi, c bit l cc ngn hng, pht trin cc k thut nghip v v cc phng php s dng th tn dng trong ti chnh-thng mi quc t. Cc thng l ny c Phng thng mi quc t (ICC) tiu chun ha thng qua vic xut bn UCP nm 1933 v tip theo l cp nht n qua cc nm. ICC pht trin v a vo khun kh UCP bng cc bn sa i thng xuyn, bn trc y l UCP500. Kt qu l n lc quc t thnh cng nht trong vic thng nht cc quy nh t trc n nay, khi UCP c hiu lc thc t trn ton th gii. Bn sa i mi nht c y ban Ngn hng ca ICC ph chun ti cuc hp Paris vo ngy 25 thng 10 nm 2006. Bn sa i mi ny, gi l UCP600, chnh thc bt u hiu lc t ngy 1 thng 7 nm 2007.

Mc lc[n]

1 UCP500 o 1.1 Ni dung 1.1.1 A. Cc iu khon v nh ngha chung 1.1.2 B. Dng v thng bo tn dng 1.1.3 C. Trch nhim v ngha v 1.1.4 D. Chng t 1.1.5 E. Cc iu khon ph khc 1.1.6 F. Tn dng chuyn nhng

1.1.7 G. S chuyn nhng quyn

2 Lin kt ngoi

[sa] UCP500UCP500 hay UCP 500 l thut ng vit tt ca cm t ting Anh: Uniform Customs and Practice for Documentary Credits do Phng thng mi quc t (ICC) pht hnh nm 1993 bn sa i ln th 500. N c dch ra ting Vit l Quy tc v thc hnh thng nht v tn dng chng t hay Tp qun v thng l thng nht v tn dng chng t ln sa i th 500 nm 1993. N gm 49 iu, c chia thnh 7 phn (t A ti G) v cp ti cc vn c lin quan n tn dng chng t m t nm 1993 cho n hin nay (thi im nm 2005) vn ang c p dng trong thanh ton quc t cc chng t thng mi.

[sa] Ni dungUCP500 c chia thnh 7 phn nh sau:

A. Cc iu khon v nh ngha chung (Cc iu t 1 ti 5) B. Dng v thng bo tn dng (Cc iu t 6 ti 12) C. Trch nhim v ngha v (Cc iu t 13 ti 19) D. Chng t (Cc iu t 20 n 38) E. Cc iu khon ph khc (Cc iu t 39 ti 47) F. Tn dng chuyn nhng (iu 48) G. Chuyn nhng quyn (iu 49)

Trong bi ny ch lit k tn cc iu khon m khng ch r ni dung ca tng iu khon. C th tham kho thm ni dung c th ca mi iu khon bng cch lin h trc tip vi Phng thng mi quc t theo a ch sau c ni dung chnh thc bng mt s ngn ng ph dng: International Chamber of Commerce The world business organization, 38, Cours Albert ler 75008 Paris, France Tel: + 33 1 49 53 28 28 Fax: + 33 1 49 53 28 59 E-mail: icc@iccwbo.org hoc ti cc ngn hng khu vc c dch v thanh ton quc t nhn c bn bng ting a phng c ICC cng nhn.

[sa] A. Cc iu khon v nh ngha chung

iu 1 - p dng ca UCP

iu 2 - ngha ca tn dng iu 3 - Tn dng v hp ng iu 4 - Chng t v Hng ha/Dch v/Vic thi hnh iu 5 - Cc ch dn pht hnh/sa i tn dng

[sa] B. Dng v thng bo tn dng

iu 6 - Tn dng hy ngang/khng hy ngang iu 7 - Trch nhim ca ngn hng thng bo iu 8 - S hy ngang tn dng iu 9 - Trch nhim ca ngn hng pht hnh v ngn hng xc nhn iu 10 - Cc dng tn dng iu 11 - Tn dng in tn v tin (trc) thng bo iu 12 - S khng hon thin hay cc iu khon khng r rng

[sa] C. Trch nhim v ngha v

iu 13 - Tiu chun kim tra chng t iu 14 - Cc chng t c sai khc v thng bo iu 15 - Ph nhn v tnh hiu qu ca chng t iu 16 - Ph nhn v vic truyn ti thng ip iu 17 - Bt kh khng (Force Majeure) iu 18 - Ph nhn v cc hnh ng ca bn ra ch th iu 19 - Cc tha thun v bi hon t ngn hng ti ngn hng

[sa] D. Chng t

iu 20 - S m h i vi ngi pht hnh chng t iu 21 - Ngi pht hnh hay ni dung khng c th ca chng t iu 22 - Ngy pht hnh chng t v ngy tn dng iu 23 - Vn ti n ng bin iu 24 - Vn n ng bin khng c tnh chuyn nhng iu 25 - Vn n thu tu iu 26 - Chng t vn ti a phng thc (MTD) iu 27 - Chng t vn ti hng khng, ng b, ng st hay ng ni thy. iu 28 - Cc chng t vn ti iu 29 - Bin lai ca bu in v dch v pht chuyn nhanh iu 30 -Cc chng t vn ti c pht hnh bi cc i l vn ti iu 31 - "Trn boong", "Ngi giao hng xp v m hng", Tn ngi y thc. iu 32 - Cc chng t vn ti hon ho iu 33 - Cc chng t vn ti vi cc vn ti c tr/ tr iu 34 - Cc chng t bo him iu 35 - Dng bo chng bo him iu 36 - Bo chng cho bo him ton b ri ro iu 37 - Ha n thng mi iu 38 - Cc chng t khc

[sa] E. Cc iu khon ph khc

iu 39 - Cc chit khu trong gi tr/s lng/n gi ca tn dng iu 40 - Giao hng/rt ra tng phn iu 41 - Giao hng/rt ra mi ln iu 42 - Ngy ht hn v ni xut trnh chng t iu 43 - Gii hn v ngy ht hn iu 44 - Gia hn ngy ht hn iu 45 - Gi xut trnh iu 46 - Cc t ng chung cho ngy giao hng iu 47 - Thut ng v ngy cho cc chu k giao hng

[sa] F. Tn dng chuyn nhng

iu 48 - Tn dng chuyn nhng

[sa] G. S chuyn nhng quyn

iu 49 - S chuyn nhng quyn

Sc (chng t)Bch khoa ton th m Wikipedia Bc ti: menu, tm kim Xin xem cc mc t khc c tn tng t sc. Sc l mt lnh v iu kin th hin di dng chng t ca ngi ch ti khon, ra lnh cho ngn hng trch t ti khon ca mnh tr cho ngi c tn trong sc, hoc tr theo lnh ca ngi y hoc tr cho ngi cm sc mt s tin nht nh, bng tin mt hay bng chuyn khon. Ngoi ra sc cng c th c nh ngha l mt hi phiu k pht i tin mt ngn hng, thanh ton ngay khi c yu cu[1].

Mc lc[n]

1 Cc bn lin quan n sc 2 Phn loi 3 Thanh ton sc 4 Xem thm 5 Tham kho 6 Ch thch 7 Lin kt ngoi

[sa] Cc bn lin quan n sc

Bn k pht, (bn pht hnh): l ngi k t sc ra lnh cho ngn hng. Bn thanh ton: l ngn hng c ngha v tr tin theo lnh ca bn k pht. Bn th hng: bn nhn tin t ngn hng.

Lut php ca a s cc quc gia cho php sc c th chuyn nhng cho nhiu ngi lin tip bng th tc k hu trong thi hn hiu lc ca sc.

[sa] Phn loiTheo cch xc nh ngi th hng:

Sc lnh: tr tin cho c nhn hoc thc th c tn ghi trn sc hoc tr cho bn c chuyn nhng. Sc v danh: tr tin cho ngi nm gi t sc.

Theo cc yu cu m bo an ton trong thanh ton sc:

Sc trn: mt sau trng hon ton, sc ny c th c ngn hng tr tin mt. Sc gch cho: mt sau c gch hai ng cho song song, sc ny ch c th c tr tin bng hnh thc ghi c vo ti khon ca ngi th hng ti ngn hng. Sc gch cho c bit: mt trc hoc mt sau ca t sc c gch hai ng cho song song, gia hai ng cho l tn ngn hng hoc c chi nhnh ngn hng. Sc ny ch c th c np vo ngn hng hay chi nhnh ngn hng ghi trn . Ngoi ra sc gch cho c bit cng c th ghi tn ngn hng nh thu thun tin cho vic gii quyt khi sc b ngn hng thanh ton t chi thanh ton.

Ngoi ra, theo mc m bo s nhn c tin cho ngi th hng cn c:

Sc ngn hng (hay sc tin mt): l sc do ngn hng pht hnh nn ngi th hng s c m bo thanh ton tr trng hp pht hin ra t sc b gian ln. S d n c gi l sc tin mt v c gi tr gn nh tin mt do s c thanh ton ngay. Sc bo chi: l mt t sc c ngn hng ca ngi pht hnh m bo rng ti khon ca ngi c tin c trch ra khi thanh ton. Trong trng hp ny, ngn hng thng ghi hoc ng du bo chi ln t sc.

[sa] Thanh ton scXut trnh sc: ngi nm gi xut trnh sc ti:

Ngn hng c ch nh ghi trn sc; hoc

Ngn hng lm dch v thanh ton (ngn hng nh thu). Phng thc ny ph bin hn do thun tin cho ngi th hng.

Thanh ton sc: trng hp sc c xut trnh ti ngn hng b k pht n th ngn hng thc hin thanh ton cho ngi th hng, nu xut trnh ti ngn hng nh thu th quy trnh nh sau:

Ngn hng nh thu nhn sc v ng du gch cho c bit ln khi sc khng c thanh ton ngn hng b k pht n c th gi tr li sc. Tip theo h gi sc n ngn hng b k pht, ngn hng ny s kim tra t sc v nu sc hp l, ti khon ca ngi k pht cn tin th ti khon ca ngi k pht s b ngn hng ghi n. Vic thanh ton gia ngn hng nh thu v ngn hng b k pht c thc hin thng qua h thng thanh ton b tr sc.

Sc c th s khng c thanh ton trong nhng trng hp sau:

Ngi k pht nh ch hoc hy b vic thanh ton sc. Ti khon ca ngi k pht khng tin. Ch k trn sc khng ging vi mu ch k m ngi k pht ng k ti ngn hng. T sc b khim khuyt, ph bin l: tr gi ca t sc bng ch v bng s khng ging nhau; ngy thng trn sc l mt ngy trong tng lai; khng c tn ca ngi hng li ghi trn sc; sc b sa i mt cch khng hp l; sc nhu nt, b rch m khng c xc nhn ca ngn hng l do tnh c; sc c hai ngn hng gch cho nhng khng c m bo ca mt trong hai ngn hng i vi ngn hng thanh ton...

Trng hp sc khng c thanh ton do ti khon ca ngi k pht khng tin gi l sc khng kh nng thanh ton. Ngi k pht s c ngn hng m ngi k pht n thng bo thc hin ngha v thanh ton cho ngi th hng. Nu ngi k pht khng thc hin ngi th hng c quyn khi kin. Cc quc gia c th c h thng theo di nhng ngi k pht sc khng kh nng thanh ton, ngoi vic phi chu trch nhim php l, cc i tc thng mi thng s khng chp nhn thanh ton bng sc i vi nhng ngi tng k pht sc khng kh nng thanh ton. Theo lut ca Vit Nam, ngi k pht sc khng kh nng thanh ton c th b nh ch c thi hn hoc vnh vin quyn k pht sc.

[sa] Xem thm

Hi phiu Cng c chuyn nhng

[sa] Tham kho

Cox David, Nghip v ngn hng hin i, NXB Chnh tr quc gia (1997)

[sa] Ch thch1. ^ Cox, Tr. 243.

Ha nBch khoa ton th m Wikipedia Bc ti: menu, tm kim Ha n l mt chng t thng mi c pht hnh bi ngi bn cho ngi mua nhn c mt s tin no m ngi mua hng ha hay dch v c ngha v phi thanh ton cho ngi bn hng theo nhng iu kin c th. Thng tin trong bi (hay on) ny khng th kim chng c do khng c ch gii t bt k ngun tham kho no.Xin bn hy ci thin bi vit ny bng cch b sung ch thch ti cc ngun uy tn. Nu bi c dch t Wikipedia ngn ng khc th hy chuyn ngun tham kho t phin bn cho bi ny.

Mc lc[n]

1 Cc chi tit 2 Thng mi quc t o 2.1 iu kin giao hng o 2.2 Thanh ton theo tn dng th 3 Ha n VAT 4 Gian ln ha n VAT

[sa] Cc chi titCc ha n thng thng c cc mc sau: s v ngy lp ha n, tn v a ch ngi bn hng, tn v a ch ca ngi mua v ngi thanh ton (nu khng l mt), cc iu kin giao hng (theo a im) v cc iu kin thanh ton, danh mc cc mt hng vi s lng, n gi v tr gi ca tng mt hng theo tng n t hng (nu c) cng nh tng s tin phi thanh ton. Phn tng s tin c th phi km theo phn ghi tr gi bng ch. Nu ngi mua hng tr li mt phn hay ton b hng ha mua th ngi bn hng thng thng s lp mt bn ghi nh tn dng vi s tin bng tr gi ca ca phn hng ha tr li v sau hon li tin cho ngi mua hng.

Cc ha n cho cc dch v theo thi gian (v d cc ha n thanh ton cho cc lut s hay cc nh t vn theo gi lm vic) thng thng a ra cc s liu t cc bng k chi tit ca thi gian v n gi dch v,...

[sa] Thng mi quc tCng nh cc ha n thng thng khc, mt ha n thng mi quc t bao gi cng c cc mc nh quy nh trn y. Tuy nhin, trong thng mi quc t do ngi bn v ngi mua trong a s trng hp khng gp nhau trc tip thc hin vic thanh ton nn mt ha n thng mi quc t c mt s im khc hn vi cc ha n bn hng (dch v) trong nc. C th nh sau:

Nu khng c quy nh c th gia ngi mua v ngi bn v ngn ng s dng trong vic lp ha n th ngn ng thng thng c s dng l ting Anh, trong khi cc ha n bn hng hay cung cp dch v trong nc a phn bao gi cng lp bng ngn ng bn a. Cc ha n bn hng hay cung cp dch v trong nc a phn ch c cc iu kin thanh ton (tr ngay, tr chm) vi loi hnh tin thanh ton l ng ni t. Cc ha n thng mi quc t c lp vi loi hnh tin t l ng tin c tha thun trong cc hp ng mua bn vi cc iu kin giao hng v thanh ton ph hp vi cc quy nh trong cc hp ng mua bn ny v ph hp vi lut hay tp qun quc t trong thng mi. Ha n ch l mt chng t trong s cc chng t thanh ton quc t. Ngoi ra, c th phi c cc chng t khc nh: hi phiu, phiu ng gi, vn n vn ti, chng nhn xut x, cc giy php (xut khu, kim dch, v sinh dch t, mi trng, cht lng v.v) ty theo tng chng loi mt hng v theo quy nh trong hp ng mua bn.

[sa] iu kin giao hngCc iu kin giao hng phi c th hin r rng trong cc ha n thng mi quc t (v d CIF, FOB, C&F, EXW, DAF, DDP, DDU, FAS v.v ti a im ph hp vi cc iu kin ny, v d FOB cng Hi Phng, CIF Genoa), trong phi ch r l cc iu kin giao hng ny ph hp vi Cc iu kin thng mi quc t (Incoterms) no (Incoterms 1990, Incoterms 2000 v.v) do cng mt tn gi ca iu kin giao hng nh FOB (Incoterms 1994) c th c cc khc bit ng k vi FOB (Incoterms 2000). iu ny gip cho ngi bn v ngi mua hng quy r trch nhim c th trong trng hp xy ra tranh chp v quyn li v ngha v.

[sa] Thanh ton theo tn dng thy l hnh thc ph bin nht trong thanh ton quc t. Vic pht hnh v thanh ton cc tn dng th c thc hin gia ngn hng ca ngi mua v ngn hng ca ngi bn hng theo nguyn tc "thanh ton trc, khiu ni sau" khi cc chng t ca ngi

bn ph hp vi ton b cc iu kin trong tn dng th (chng t hon ho). C cc loi tn dng th sau:

Tn dng th hy ngang: Trong trng hp ny ngi bn hay ngi mua c quyn hy mt phn hay ton b hp ng mua bn ty theo tha thun gia h. Do vy, n khng ph bin lm. Tn dng th khng hy ngang: N ch c th hy b mt phn hay ton b khi ngi bn v ngi mua cng ng hy b bng vn bn thng bo cho cc ngn hng lin quan. Cc tn dng th loi ny l ph bin nht. N c cc phn loi sau: o Thng thng: Nh trn. o Tn dng th khng hy ngang chuyn nhng c: Tn dng th loi ny c th c chuyn nhng cho bn th ba khi cn thit vi iu kin phi thng bo cho pha i tc v ngn hng ca h bng vn bn. o Tn dng th khng hy ngang c xc nhn. N l loi hnh tn dng th c bo m cho vic thanh ton t mt ngn hng c uy tn no trong trng hp vic thanh ton c th c vn t pha ngi mua hoc ngn hng ca ngi mua hng (theo s suy on ch quan ca ngi bn hng). Cc tn dng th loi ny c th c pht hnh khi ngi bn hng (hoc ngn hng ca ngi bn hng) c tin tng thp i vi kh nng thanh ton ca ngn hng ca ngi mua do nhiu l do (chng hn kh nng ph sn do khng hong kinh t). Cc ngn hng bo lnh s chu trch nhim thanh ton khi ngi bn hng (vi chng t hon ho v xut trnh ng hn) c yu cu thanh ton, do vy thng thng cc ngn hng ny s thu mt khon ph bo lnh kh cao.

[sa] Ha n VATHa n Gi tr gia tng (Ha n VAT) (hay cn gi l Ha n ti chnh hay Ha n ) l ha n chnh thc do B Ti Chnh Vit Nam ban hnh p dng cho cc doanh nghip hot ng sn xut kinh doanh ti Vit Nam. Trn ha n VAT s ghi r Tn, a ch, m s thu ca ngi bn v ngi mua (nu c), danh mc hng ha dch v, ngy thc hin giao dch, tng gi tr hng ha dch v, gi tr tnh thu VAT, thu sut VAT v gi tr thu VAT. Ha n VAT cn c gi l ha n do lin giao cho khch hng thng c mu hoc hng. Cc doanh nghip phi mua ha n VAT ti c quan thu, xut ha n VAT khi bn hng, k khai vic s dng ha n VAT v lu gi cc lin cn li ca ha n VAT. Trong mt s trng hp c bit, doanh nghip c th ng k xin php vi B Ti Chnh c th t in ha n VAT.

In Ha n ti H Ni

[sa] Gian ln ha n VATChnh v Ha n VAT l ha n chnh thc c tha nhn bi B Ti Chnh v cc c quan thu ti Vit Nam, trong ha n phn gi tr VAT do ngi bn thu h v thuc

v nh nc v chnh sch khuyn khch xut khu v hon thu VAT u vo m xut hin rt nhiu hnh thc gian ln ha n VAT. Mt s v d v hnh thc gian ln ha n bao gm: - Khng xut ha n VAT: c bit vi cc doanh nghip cung cp hng ha ti tay ngi tiu dng cui cng, khi khng xut VAT, h c th chim ot c phn thu VAT m ngi dng cui tr c tnh vo gi bn. - Xut ha n VAT khng: Khng c giao dch cung cp hng ha v dch v nhng ha n vn c xut v tr gi trn ha n c th c tnh l chi ph hp l hp l gip gim thu thu nhp doanh nghip (i vi ch doanh nghip) hoc chim ot tr gi ha n khi thanh ton vi cng ty (i vi nhn vin). - Nhp hng v xut hng khng: Cc doanh nghip thc hin cc giao dch thu mua hng ha u vo khng (thng l vi cc mt hng nng/lm/thy sn) l cc mt hng thuc loi khng cn ha n u vo v xut hng khng ra nc ngoi s dng cc th on qua mt c quan hi quan. Sau lp bng k v t khai ly li tin thu VAT u vo m h khng bao gi phi chu.

Thanh ton quc tBch khoa ton th m Wikipedia Bc ti: menu, tm kim Thanh ton quc t l mt trong s cc nghip v ca ngn hng trong vic thanh ton gi tr ca cc l hng gia bn mua v bn bn hng thuc lnh vc ngoi thng. Cc phng thc thanh ton quc t ph bin nht hin nay l: 1. Chuyn tin bng: in chuyn tin (TT: Telegraphic Transfer Remittance) hoc bng Th chuyn tin (MTR: Mail Tranfer Remittance). 2. Tr tin ly chng t (C.A.D: Cash Against Document). 3. Nh thu (Collection). 4. Tn dng th (L/C: Letter of Credit).

Mc lc[n]

1 Chuyn tin 2 Tr tin ly chng t 3 Nh thu 4 Tn dng th

[sa] Chuyn tin

Ngi mua s chuyn tin ca mnh thng qua mt ngn hng trong nc cho ngi bn mt phn hoc ton b gi tr l hng (tu theo hp ng ngoi thng). Theo phng thc ny ngi chuyn tin (Remitter) ra lnh cho ngn hng ca mnh (Remitting bank) chuyn cho ngn hng m ngi bn (bn th hng) c ti khon (Beneficiary bank). Sau khi nhn c tin th ngi bn s tin hnh giao hng.

[sa] Tr tin ly chng tNgi mua s k vi ngn hng C.A.D mt bn ghi nh gm 2 phn: 1. M mt ti khon tn chp (Trust account) mang tn ngi mua cho ngi bn hng li. 2. Yu cu v b chng t thanh ton m ngi bn phi xut trnh cho ngn hng C.A.D Sau ngi mua chuyn tin vo ti khon tn chp. Ngn hng C.A.D thng bo cho ngi bn v vic ti khon tn chp c m. Sau khi nhn c thng bo t ngn hng, ngi bn tin hnh giao hng v thnh lp b chng t thanh ton. Nu b chng t hp l th ngn hng C.A.D s thc hin thanh ton cho ngui bn. Ngn hng C.A.D s chuyn b chng t cho ngi mua nhn hng.

[sa] Nh thuNgi bn sau khi giao hng s u quyn cho ngn hng, nh ngn hng thu h s tin hng ca ngi mua nc ngoi. C hai loi nh thu: 1. Nh thu chp nhn chng t (D/A: Document Acceptance) 2. Nh thu km chng t (D/P: Document against Payment) Quy trnh c th nh sau: Sau khi gi hng, ngi bn s gi b chng t hng ho km theo Hi phiu (Bill of Exchange hay cn gi l Draft) cho ngn hng m mnh nh thu (Remitting bank). Ngn hng ny c th dng i l ca mnh hoc thng qua mt ngn hng khc m ngn hng ny c ti khon nc ngi mua (Collecting bank) thc hin vic thu h tin hng. Collecting bank s gi bn sao ca b chng t v hi phiu cho ngi mua. Nu l nh thu chp nhn chng t th ngi mua hng s k chp nhn ln hi phiu v gi li cho ngn hng nh thu. Nu l nh thu km chng t: Ngi mua s gi li cho ngn hng lnh chi.