Thanh Toan Quoc Te

Bi gingTHANH TON QUC T TRONG DU LCH

(NGHIP V THANH TON)

Gio trnh chnh:Gio trnh thanh ton quc t trong du lch, TS. Trn Th Minh Ha, NXB H KTQD, 2006Tham kho:Thanh ton quc t trong ngoi thng, inh Xun Trnh,NXB Gio dcURC 522, ICCUCP 500, ICCUCP 600, ICC

CHNG I. T GI HI OI1.1 Khi nim v ngoi hi1.2 Khi nim v t gi hi oi1.3 C s chnh xc nh t gi hi oi 1.4 Phng php yt t gi1.5 T gi cho v cch tnh1.6 Cc nhn t nh hng n s bin ng ca t gi hi oi1.7 Vai tr iu tit v m ca nh nc i vi t gi hi oi1.8 nh hng ca t gi hi oi n du lch

1.1 Khi nim v ngoi hi Ngoi hi l khi nim dng ch cc phng tin thanh ton c gi tr c dng trong trao i thanh ton gia cc quc gia vi nhau.

Theo vn bn php lut v qun l ngoi hi ca VN hin nay, ngoi hi bao gm:Ngoi tCc phng tin thanh ton quc t c ghi bng ngoi tCc chng khon c gi c ghi bng ngoi tVngng tin Vit Nam trong trng hp chuyn vo v chuyn ra khi lnh th Vit Nam hoc c s dng lm cng c thanh ton quc t

1.2 Khi nim v t gi hi oi+ T gi hi oi l gi c ca mt n v tin t nc ny c th hin bng mt s n v tin t nc kia.V d: 1 USD= 116 JPY VN: t gi hi oi l gi ca mt n v tin t nc ngoi tnh bng ng Vit NamVD:1USD = 16.195 VND1GBP = 32.160 VND1EUR = 20.050 VND

+ T gi hi oi biu th mi quan h so snh trn th trng gia gi tr ca 2 loi tin t ca 2 quc gia vi nhau.VD: T gi USD/VND = 16.150/16.195Gi tr ca 1 USD so vi gi tr ca 1 VND c 16.160 ln v 16.195 ln

1.3 C s chnh xc nh t gi hi oi + Trong ch bn v vng (C ch t gi c nh t ng)+ Trong ch t gi c nh trn c s ngang gi USD (ch bn v USD)+ Trong ch t gi th ni (ngang gi sc mua - PPP)

+ Trong ch bn v vng (C ch t gi c nh t ng) Ch bn v vng xut hin ln u tin nc Anh vo nm 1870 v n cui th k 19 c p dng trn ton chu u v Bc M.Ch bn v vng c hai c im:Tin giy c t do i ly vng v da vo hm lng vngVng c t do xut nhp khu gia cc nc

T gi gia cc ng tin c hnh thnh trn c s so snh hm lng vng ca chng vi nhau c gi l ngang gi vng (gold parity ) v ch bin ng xung quanh ngang gi vng trong mt bin nht nh c gii hn bi cc im vng (gold points) VD: 1 USD = 0,888671 gr vng 1 GBP = 2,13281 gr vng t gi hi oi GBP/USD = 2,13281: 0,888671 = 2,4

+ Trong ch t gi c nh trn c s ngang gi USD (ch bn v USD)Ch ny c hnh thnh da trn hip nh Bretton Woods vo nm 1944, ni dung c bn:USD c a ln v tr hng u trong h thng tin t th gii, ngang vi vngp dng t gi c nh trn c s ngang gi USD: mi nc xc nh t gi chnh thc ng tin ca mnh vi USD (da trn ngang gi vng), trn c s xc nh t gi gia cc ng tin vi nhauVD: 1 USD = 4 DM = 360 JPY 1 DM = 90 JPYBin bin ng ca cc t gi ch mc +/- 1% so vi t gi chnh thc. Ngn hng TW cc nc c ngha v can thip vo th trng duy tr t gi mc bin ng cho php.M cam kt i USD ra vng cho cc nc theo hm lng vng 1 USD = 0,888671 gr tc l 35 USD/ozVic thay i t gi chnh thc ch c thc hin khi c s ng ca qu tin t quc t IMF

+Trong ch t gi c nh trn c s ngang gi USD (ch bn v USD) trong ch ny c s chnh xc nh t gi hi oi gia hai tin t vi nhau l vic so snh hm lng USD ca hai tin t vi nhau

+ Trong ch t gi th ni T gi ca cc ng tin t do bin ng di cc tc ng ca quan h cung cu ngoi hi trn th trng

+ Trong ch t gi th niC hai c ch t gi th ni (floating rate)Th ni hon ton (Clean floating): c p dng cho cc nc c nn kinh t mnh cho php th trng v cc lc lng th trng quyt nh t giTh ni c qun l (Managed floating): Nh nc can thip thng xuyn vo th trng iu chnh t gi nht l khi th trng c bin ng v cung cu.

+ Trong ch t gi th niTrong h thng t gi hin i ny, t gi hi oi gia hai ng tin c xc nh ngang gi sc mua ca tin t (Purchasing Power Parity)VD: Mt my tnh M c gi l 500 USD, ti VN c gi l 8.000.000 VNDNgang gi sc mua gia USD v VND l : USD/VND = 8.000.000:500 = 16.000T gi hi oi USD/VND = 16.000

1.4 Phng php yt t giDanh mc cc m ch chnh ca ISO v ng tin ca cc quc gia trn th giiPhng php yt t gi (quotation)

1.4.1 Danh mc cc m ch chnh ca ISO v ng tin ca cc quc gia trn th giiQuy tc: 3 ch ci trong :2 ch ci u ch tn nc1 ch ci sau ch tn tinVD: USD, VND, JPY, GBP, CNYNgoi l: EUR, SDR

1.4.2 Phng php yt t gi (quotation)T gi hi oi l i lng c xc nh c th theo khng gian v thi gian.

Theo tp qun kinh doanh tin t ca ngn hng, t gi hi oi thng c yt: Vd1:Ngy 2/9/2007 ti th trng Singapore USD/SGD = 1,7585/1,7595Vd2: Ngy 2/9/2007 ti th trng New York, MEUR/USD = 1,2745/1,2775Trong : ng tin ng trc (USD trong vd 1, EUR trong vd 2) gi l ng tin yt gi (quoted currency) v 1 n v tin tng tin ng sau (SGD trong vd 1, USD trong vd 2) gi l ng tin nh gi (quoting currency) c dng biu hin th gi ca ng tin yt gi ng vai tr tin t

Vd1:Ngy 2/9/2007 ti th trng Singapore USD/SGD = 1,7585/1,7595Vd2: Ngy 2/9/2007 ti th trng New York,MEUR/USD = 1,2745/1,2775ng di gc ngn hng:T gi ng trc (1,7585 vd1 v 1,2745 vd2) l t gi mua vo (BID RATE)T gi ng sau (1,7595 vd1 v 1,2775 vd2) l t gi bn ra (ASK RATE) A/B = BID RATE/ASK RATE

1.4.2 Phng php yt t gi (quotation)Cch c t giTrong giao dch ngoi hi ngi ta thng ly tn cc nc m l th trng tin t ln trn th gii nh London-Anh, Tokyo-Nht, New York- MVD: thay v c t gi USD/GBP ngi ta c t gi USD-London

1.4.2 Phng php yt t gi (quotation)Thng thng trong giao dch mua bn ngoi hi, ngi ta ch c 4 ch s sau phn l thp phn: hai s thp phn u tin c gi l s (figure); hai ch s thp phn sau gi l im (point)Vd: 1,7585 : by mi lm s, tm mi lm im

Chnh lch gia t gi bn v t gi mua thng phn im nn c th yt : 1,7585/95

1.4.2 Phng php yt t gi (quotation)C 2 phng php yt:Yt gi trc tip Direct (certain) quotationYt gi gin tip Indirect (incertain) quotation

1.4.2.1 Trn th trng ngoi hi quc gia (trong t gi c ni t)+ Yt gi trc tip: l yt gi ca mt hoc mt s n v ngoi tNgoi t = x n v ni tVD: Ngoi t T gi mua T gi bnUSD 16050 16095

T gi cc loi ngoi t p dng ti SGD NHNT-TW ngy 26/2/20082005-2008 - Ngn hng Ngoi thng Vit Nam - Vietcombank.

1.4.2.1 Trn th trng ngoi hi quc gia (trong t gi c ni t)+ Yt gi gin tip : l ni t c yt gi bng mt s lng ngoi tCh p dng rt t cc quc gia nh M, Anh, EuroVD: Ti London t gi s c yt nh sauUSD= 1,7300/24Tc l 1 bng Anh bng 1,7300/24 USD

1.4.2.2Trn th trng ngoi hi quc tVD: Ti Tokyo ngy 2/9/2007 :USD/GBP = 0,5770/80Trong t gi ny ng tin yt gi l ng tin c yt gi trc tip; ng tin nh gi l ng tin c yt gi gin tip.SDR, EUR, USD, GBP lun c yt gi trc tip trn cc th trng ngoi hi

1.5 T gi cho v cch tnh1.5.1 T gi cho:T gi cho l t gi ca 2 ng tin bt k c xc nh thng qua ng tin th 3.VD: C t gi gia ng USD v ng VND, t gi gia ng GBP v VND xc nh t gi gia ng USD v GBP-t gi cho

1.5.2 Quy tc tnh t gi cho Gi nh c 3 ng tin A,B,CT gi bn ca ngn hng l ASKn, t gi mua ca ngn hng l BIDnT gi bn ca khch hng l ASKk, t gi mua ca khch hng l BIDk

Quy tc 1: C t giA/B = ebA/C = ecT gi cho B/C = ec:eb VD: USD/JPY = 114,20/114,80 USD/VND = 16.050/16.090 JPY/VND = ? +Xc nh t gi ASKk JPY/VND (khch hng bn JPY ly VND)Khch hng bn JPY mua USD, t gi p dng l BIDk USD/JPY = ASKn USD/JPY =114,80Khch hng bn USD ly VND, t gi p dng l ASKk USD/VND = BIDn USD/VND = 16.050 ASKk JPY/VND = BIDn JPY/VND = 16.050/114,80 = 139,8

Quy tc 1: C t giA/B = ebA/C = ecT gi cho B/C = ec:ebA/B = eb / eb

A/C = ec / ec

C/B = eb:ec / eb:ecTCQK35A 12/3/2008

Quy tc 2: C t giA/C = eaB/C = ebT gi cho A/B = ea:ebVD: EUR/VND = 20.050/20.090USD/VND = 16.060/16.090 EUR/USD = ?+ Xc nh t gi bn EUR ly USD ca khch hng (ASKk EUR/USD )Bn EUR ly VND, t gi p dng ASKk EUR/VND = BIDn EUR/VND = 20.050Bn VND ly USD, t gi p dngBIDk USD/VND = ASKn USD/VND = 16.090 ASKk EUR/USD = BIDn EUR/USD = 20.050 : 16.090 = 1,2461

Quy tc 2: C t giA/C = eaB/C = ebT gi cho A/B = ea:eb

A/C = ea / ea

B/C = eb / eb A/B = ea:eb / ea:eb

Quy tc 3: C t gi:A/B = eaB/C = ecT gi cho:A/C = ea x ecC/A = 1 : (ea x ec)VD: GBP/USD = 1,8234/50USD/ VND = 16.050/16.090 GBP/VND = ?+ Xc nh t gi bn GBP ly VND ca khch hng (ASKk GBP/VND)Bn GBP ly USD, t gi p dng l ASKk GBP/USD = BIDn GBP/USD = 1,8234Bn USD ly VND, t gi p dng lASKk USD/VND = BIDn USD/VND = 16.050 ASKk GBP/VND = BIDn GBP/VND = 1,8234 x 16.050 = 29.265,57

Quy tc 3: C t gi:A/B = eaB/C = ecT gi cho:A/C = ea x ecC/A = 1 : (ea x ec)A/B = ea / eaB/C = ec / ec

A/C = ea x ec / ea x ec C/A =1: (ea x ec) / 1: (ea x ec)

1.6 Cc nhn t nh hng n s bin ng ca t gi hi oiTc lm pht trn th trng ca hai quc gia hu quanMi quan h gia cung v cu v ngoi hi trn th trngCc nhn t khc

1.6.1 Tc lm pht trn th trng ca hai quc gia hu quanTrong iu kin hin nay, ti hu ht cc quc gia, t gi hi oi c hnh thnh trn c s ngang gi sc mua.

1.6.1 Tc lm pht trn th trng ca hai quc gia hu quanGi s ti M v c c iu kin kinh t ging nhau, c ch qun l ngoi hi t do. Mt hng ha A vo thng 1 nm 2005 c gi bnh qun M 1USD, c l 1,75 AUD Ngang gi sc mua ca hai ng tin USD v AUD USD/AUD = 1,75:1 = 1,75T gi hi oi USD/AUD = 1,75Nu mc lm pht nm 2005 M l 5% v c l 8%, nu khng tnh n cc nhn t khc, vo thng 1/2006 gi hng ha A ti M l 1x(1+0,05), ti c l 1,75x(1+0.08). Khi ngang gi sc mua ca ng USD v AUD l1,75(1+0.08) : 1x(1+0.05) T gi hi oi USD/AUD = 1,75 x (1.08:1.05) > 1.75Nh vy t gi hi oi USD/AUD c xu hng tng

1.6.1 Tc lm pht trn th trng ca hai quc gia hu quan* KL: Nu mc gi c ca mt nc tng ln tng i so vi nc khc (ch s lm pht cao hn) th ng tin nc gim gi so vi ngoi t v ngc li.

1.6.2 Mi quan h gia cung v cu v ngoi hi trn th trngTrn cc th trng ngoi hi, cung cu ngoi hi l nhn t nh hng trc tip v nhy bn ti s bin ng ca t gi+ Cung ngoi hi (supply of currencies): nhng khon tin nhn c t bn ngoi do xut khu hng ha v dch v, nhn u t, i vay, kiu hi+ Cu ngoi hi (Demand for currencies): nhng khon tin phi chi tr cho bn ngoi nh thanh ton nhp khu, u t ra bn ngoi, cho vay

1.6.2 Mi quan h gia cung v cu v ngoi hi trn th trngKhi cung ngoi hi ln hn cu ngoi hi t gi hi oi c xu hng gim (ng tin ni t tng gi)v ngc liBt c mt nhn t no lm nh hng n cung cu ngoi hi cng dn n s thay i t gi: Cn cn thanh ton quc t, mc chnh lch li sut gia cc quc gia

1.6.3 Cc nhn t khcTrn thc t, t gi cn chu tc ng ca nhiu yu t c th lng trc hoc khng lng trc c: bo lon, c sc kinh t chnh tr, tin n, cc yu t mang tnh cht tm l

1.7 Vai tr iu tit v m ca nh nc i vi t gi hi oiV t gi hi oi c quan h cht ch ti ngoi thng cng nh cc bin ng kinh t v m, cho nn tt c cc nh nc u phi can thip vo t gi thng qua ngn hng trung ng khi cn thitCc bin php ch yu m cc quc gia c th p dng iu chnh t gi hi oi bao gm:Cc bin php hnh chnhChnh sch hi oiChnh sch chit khuChnh sch iu chnh gi tr ca tin t

1.7.1 Cc bin php hnh chnhNh nc ban hnh cc chnh, ch , quy nh p dng i vi hot ng mua bn ngoi hi v cc i tng tham gia mua bn.VD: quy nh v s ngoi t ti a m mt t chc, c nhn c th mang ra khi lnh th quc gia

1.7.1 Cc bin php hnh chnh+ Tc ng tch cc: c hiu lc tc thi, nhanh chng lp li trt t trn th trng ngoi hi+ Tc ng tiu cc: i ni: trong nn kinh t quc dn s xut hin nhng hin tng tiu cc nh bun lu, mc ngoc, hi li ngoi: i ngc li tha thun quc t, i ngc li vi xu th pht trin, c th gp phi bin php tr a, quan h quc t cng thng=> Cc bin php ny ch thc hin khi thc s cn thit.

1.7.2 Chnh sch hi oiChnh sch hi oi cn gi l chnh sch th trng m (open market policy)Nh nc thng qua ngn hng trung ng trc tip mua bn ngoi hi trn th trng tc ng vo cung cu th trng qua iu chnh t gi hi oi.Chnh sch hi oi trn thc t cng ch c tc dng rt hn ch v mun thc hin hiu qu chnh sch ny, nh nc phi c ngun d tr ngoi hi di do. c ngun ngoi hi d tr nh nc c th lp qu bnh n hi oi ( c thm SGK - 23) ?

1.7.3 Chnh sch chit khuL vic nh nc iu chnh li sut chit khu ca ngn hng TW t tc ng n li sut trn th trng tin t lm thay i cung cu ngoi hi v t gi hi oi.Khi ngn hng TW tng li sut chit khu, li sut ca cc ngn hng thng mi s tng, khi lung vn ngn hn trn th gii c th vo quc gia tng lm cu tin t trong nc v cung ngoi hi tng t gi hi oi c xu hng h xung (ng tin trong nc tng gi tng i). V ngc li.

1.7.3 Chnh sch chit khuTc dng ca chnh sch chit khuKhng phi li sut l yu t duy nht quyt nh s vn ng ca lung vn gia cc nc tc l n khng phi l nhn t duy nht tc ng ti cung cu ngoi hi.Cc yu t khc: - Lm pht- Tnh hnh chnh tr- Tng trng kinh tVD:VND, CHFChnh sch chit khu thng c nhng nc c ng tin t do chuyn i (nh M) s dng thng xuyn

1.7.4 Chnh sch iu chnh gi tr ca tin t + Ph gi tin t (Devaluation)+ Nng gi tin t (Revaluation)

+ Ph gi tin t (Devaluation)Ph gi tin t l s h thp sc mua ca tin t ca mt nc so vi ngoi t, tc l nng cao t gi hi oi ca mt n v ngoi t

+ Ph gi tin t (Devaluation)Mc ch:Khuyn khch xut khu, hn ch nhp khu, ci thin tnh trng cn cn thng mi v cn cn thanh ton quc tKhuyn khch du lch vo trong nc, hn ch du lch ra nc ngoiKhuyn khich lung vn vo, hn ch vn ra

+ Nng gi tin t (Revaluation)Nng gi tin t l s nng cao sc mua ca tin t ca mt nc so vi ngoi t, tc l h thp t gi hi oi ca mt n v ngoi t.Khi nng gi tin t, nh hng ca n s hon ton tri ngc vi ph gi tin t

+ Nng gi tin t (Revaluation)Vic nng gi tin t ch xy ra khi:ng tin nc b nh gi qu thp so vi gi tr thcDi sc p ca cc nc bn hng lnS dng trong trng hp 1 nc mun tng NK cn bng cn cn thng mi, hn ch lm pht, hn ch vic tng trng qu nng ca nn kinh tThc y u t ra nc ngoiNgn nga cc ng tin mt gi chy vo nc mnh

1.8 nh hng ca t gi hi oi n du lch+ Khi t gi hi oi c xu hng tng, tc l ng ni t mt gi so vi ng ngoi t lung khch du lch t nc ngoi vo trong nc tng nganh kinh doanh khch sn, kinh doanh l hnh v kinh doanh du lch ni chung trong nc c li Lung khch i du lch t trong nc ra nc ngoi gim ngnh kinh doanh l hnh gi khch ra nc ngoi b nh hngVD: Thi Lan trong khng hong ti chnh tin t nm 1998

1.8 nh hng ca t gi hi oi n du lch + Khi t gi hi oi c xu hng gim th nh hng theo chiu hng ngc li

CHNG 2. CC IU KIN V TI CHNH V TIN T TRONG CC HP NG DU LCH QUC T2.1 Khi qut v hp ng du lch quc t2.2. Cc iu kin ti chnh tin t trong cc hp ng du lch quc t

2.1 Khi qut v hp ng du lch quc t2.1.1 nh nghaHp ng du lch quc t l mt tha hip k kt giao ko gia nhng i tc (Bnh ng v php lut) ca cc quc gia khc nhau v vic pht sinh, thay i hay chm dt cc mi quan h quc t trong vic trao i khch du lch hoc cung ng nhng dch v du lch vi mt khi lng nht nh, nhng iu kin ti chnh tin t nht nh v vi mt thi hn nht nhV bn cht l mt dng c bit ca hp ng kinh t quc t

Nhng hp ng du lch quc t c th k kt gia nhng i tc theo 3 trng hp sau:

TH1: Cng ty l hnh VN xy dng chng trnh du lch, k hp ng vi doanh nghip l hnh gi khch nc ngoiKhch du lch

TH2: Cng ty l hnh nc ngoi xy dng chng trnh du lch k hp ng vi cc nh cung ng du lch Vit Nam (khch sn, nh hng, vn chuyn,)

- TH3: Cng ty l hnh nc ngoi xy dng chng trnh du lch k hp ng vi cc doanh nghip l hnh nhn khch ti VN

2.1.3 Ni dung ca hp ng du lch quc tNi dung ca hp ng du lch quc t gm nhiu iu khon khc nhau, thng thng bao gm:+ i tng ca hp ng+ Gi c+ Nhng iu kin v bo him y t+ Nhng iu kin v khiu ni v gii quyt nhng khiu ni+ Nhng iu kin v x pht khi khng thc hin cc cam kt

2.2. Cc iu kin ti chnh tin t trong cc hp ng du lch quc tTrong hp ng du lch quc t, cc iu kin ti chnh tin t bao gm 2 nhm nh sau2.2.1 Nhm cc iu kin v ti chnh2.2.2 Nhm cc iu kin v tin t

2.2.1 Nhm cc iu kin v ti chnh2.2.1.1 iu kin v a im thanh tonKhi tha thun hp ng, bn no cng mun thanh ton ti nc mnh, v thanh ton ti quc gia mnh c nhng thun li sau:+ Khng b ng vn do c th n ngy tr tin mi chi tin ra hoc thu tin v nhanh chng nn lun chuyn vn nhanh+ Ngn hng nc mnh thu c ph nghip v+ C th nng cao a v th trng tin t ca nc mnh trn th giiTrong thc t vic xc nh a im thanh ton l do s so snh lc lng gia hai bn quyt nh

2.2.1.2 iu kin v thi gian thanh toniu kin v thi gian thanh ton c th quy nh theo nhng cch sau:+ Tr tin trc khi thc hin gi khch sang v sau khi k hp ng mt phn hay ton b s tin theo hp ng. Thi gian c th c tnh theo 2 cch sau:N ngy sau khi k hp ng N ngy sau khi hp ng c hiu lc

+ Tr tin ngay sau khi k hp ng: Trn thc t thng t xy ra v trong du lch thng xuyn c s bin i khi lng khch du lch cng nh s lng dch v du lch+ Tr tin sau: sau khi phc v xong on v mi thanh ton. Trong thc t cch lm ny cng t gp v bn nhn khch c th gp nhiu ri ro.Trong thc t hay s dng nht l tr tin ng trc mt khon cho hp ng sau th quyt ton vo cui k du lch

2.2.1.3 iu kin v phng thc thanh tonTrong hp ng du lch quc t, hai bn c th s dng mt trong nhng phng thc thanh ton sau:+ Phng thc chuyn tin+ Phng thc nh thu+ Phng thc ghi s+ Phng thc tn dng chng tNghin cu k hn chng 3

2.2.1.4 Cc bin php ngn nga ri ro v ti chnh* Nhng ri ro v ti chnh thng gp trong mt hp ng du lch quc t do bn nhn khch gy ra v cc bin php ngn nga.Bn doanh nghip nhn khch c th gy ra nhng ri ro nh sau:Khng cung cp nhng dch v cho khch du lch theo nh s lng k kt trong hp ngKhng m bo cht lng ca cc dch v cung cp cho khch du lch theo nh tha thun trong hp ng

trnh nhng ri ro nh trn hai bn i tc thng tha thun v vic quyt ton gi tr ca hp ng ph thuc vo mc hi lng ca khch du lch i vi dch v du lch v hng ha du lch c cung cp.Mc hi lng ca khch du lch c xc nh thng qua Phiu trng cu (Evaluation form), khi mc hi lng ca khch du lch thp, bn gi khch c th tr i mt s % gi tr ca hp ng khi quyt ton nt gi tr ca hp ng

Bng 2.1: Phng php xc nh mc hi lng ca khch du lch v cc dch v c cung ng

* Nhng ri ro v ti chnh thng gp trong mt hp ng du lch quc t do bn gi khch gy ra v cc bin php ngn ngaRi ro do khng tr tin, khng chp nhn thanh ton hay chm tr trong thanh tonRi ro do vic thng bo chm hoc hon ton khng thng bo v vic gim s lng khch hay hy on

* Nhng ri ro v ti chnh thng gp trong mt hp ng du lch quc t do bn gi khch gy ra v cc bin php ngn nga

Xy ra trong trng hp: doanh nghip gi khch v nhn khch cha l i tc lm n lu di, doanh nghip gi khch c quy m nh l, manh mn trong iu kin lut php cha pht trin hon ho

* Nhng ri ro v ti chnh thng gp trong mt hp ng du lch quc t do bn gi khch gy ra v cc bin php ngn nga

Bin php i ph: - S dng m bo ca ngn hng v ca cc t chc ng ra lm trung gian- Trnh tnh trng khiu ni ca khch v cht lng v s lng dch v- Trong hp ng phi quy nh r rng v cc trng hp xy ra v mc pht

2.2.2 Nhm cc iu kin v tin t 2.2.2.1 iu kin v ng tin tnh ging tin tnh gi l ng tin m thng qua n biu th gi trong hp ng.ng tin tnh gi c th:L tin ca nc m mt trong hai bn i tc c quc tchL tin nc th 3L ng tin chung (EUR)

2.2.2.1 iu kin v ng tin tnh gi

La chn ng tin no l do tha thun gia cc bn, nhng nhn chung thng l ng tin c gi tr tng i n nh v gi c ca dch v du lch thng dao ng, nu nh gi tr ca ng tin nh gi cng dao ng th ri ro cho cc bn l rt ln.i vi cc doanh nghip VN thng s dng nhng ngoi t mnh USD, EUR, GBP, JPY lm ng tin tnh gi.

2.2.2.2 iu kin v ng tin thanh tonng tin thanh ton l ng tin dng thanh ton cho hp ng.ng tin thanh ton c th:L tin ca nc m mt trong hai bn i tc c quc tchL tin nc th 3Trong thc t ng tin thanh ton rt hay trng vi ng tin nh gi.

2.2.2.2 iu kin v ng tin thanh tonKhi xc nh ng tin thanh ton thng ph thuc vo cc yu t sau:+ So snh lc lng gia bn mua v bn+ V tr ca ng tin trn th trng quc t+ tp qun s dng ng tin trn th gii+ ng tin thanh ton thng nht trong cc khu vc kinh t th gii

2.2.2.2 iu kin v ng tin thanh tonKhi tha thun hp ng, bn no cng mun dng ng tin ca nc mnh thanh ton v:+ C th nng cao v th ca ng tin nc mnh trn th trng quc t+ Khng phi dng n ngoi t chi tr+ C th trnh c nhng bin ng v gi tr ca nhng ng tin nc ngoi+ C th to iu kin tng thm xut khu hng ca nc mnh VN, khi k kt hp ng du lch quc t thng s dng ng tin thanh ton l cc ngoi t mnh. Trong nhiu trng hp ng tin thanh ton l ca nc gi khch c bit l i vi Trung Quc

2.2.2.3 iu kin v bin php ngn nga ri ro v tin t* Cc ri ro tin t c th xy ra:- Gi tr ca ng tin thanh ton thay i do nhng bin ng ca quc gia c ng tin hoc do s bin ng v gi c trn th trng th gii- S thay i nh ch ca cc ng tinThc hin cc hn ch v ngoi hi..

2.2.2.3 iu kin v bin php ngn nga ri ro v tin t* Cc bin php ngn nga ri ro tin t (iu kin m bo hi oi)+ m bo bng vng:Nguyn tc: Quy tng gi tr hp ng k kt ra mt s lng vng nht nh theo gi tr hin ti gia vng v ng tin thanh ton. Khi n thi in thanh ton, tng gi tr phi thanh ton s quy t lng vng tng ng xc nh ra lng tin thc phi thanh ton theo gi tr gia vng v ng tin thanh ton ti thi im thanh ton.

2.2.2.3 iu kin v bin php ngn nga ri ro v tin t+ m bo bng ngoi hi (ngoi t mnh) Quy Tc: tnh li tng gi tr thanh ton tng ng vi nhng thay i v t gi hi oi ca ng tin thanh ton ti thi im thanh ton so vi ngoi t khc l ngoi t c ly lm ng tin m bo. Vic tnh li c xc nh theo chiu hng c th loi b ri ro v ngoi t. Thng thng cc i tc tha thun ly t gi trung bnh gia t gi cao v t gi thp vo ngy hm trc khi thanh ton.

Mt hp ng du lch quc t c quy nh:Gi tour 500 USD/ khch.Thanh ton bng VND, t gi quy i gia ng VND v USD l t gi trung bnh gia t gi USD/VND khi k hp ng v khi thanh tonKhi thc hin hp ng doanh nghip gi khch gi 150 khch. Hi doanh nghip gi khch phi thanh ton bao nhiu VND? Bit t gi hi oi khi k hp ng l USD/VND = 16200, t gi khi thanh ton l 15900.

2.2.2.3 iu kin v bin php ngn nga ri ro v tin t+ m bo theo r tin tQuy tc: Cc bn i tc quy nh s lng ngoi t c chn a vo r tin t v ly t gi hi oi ca cc ngoi t so vi ng tin c m bo vo lc k kt v lc thanh ton iu chnh tng gi tr ca hp ng .

m bo theo r c th c tnh theo 2 cchCch 1: Tnh t l bin ng theo % ca t gi ca tng ng tin trong r tin t so vi ng tin c m bo tnh ti thi im thanh ton vi thi im k hp ngTnh t l bin ng bnh qun ca t gi c r tin t so vi ng tin m bo tnh ti thi im thanh ton so vi thi im k hp ng.iu chnh gi tr hp ng phi thanh ton theo t l bin ng trn, nu bin ng c xu hng gim th gi phi tng v ngc li

Cch 2: Tnh bnh qun ca t gi hi oi c r tin t vo lc k hp ng v lc thanh tonTnh t l bin ng ca hai t gi bnh qun trn.iu chnh gi tr hp ng phi thanh ton theo t l bin ng trn, nu bin ng c xu hng gim th gi phi tng v ngc li.

2.2.3 Cc nhn t tc ng n cc iu kin ti chnh-tin t trong mt hp ng du lch quc t- Tnh hnh chung ca th trng du lch- S bn vng ca cc mi quan h gia cc i tcNhng thay i v iu kin ti chnh- tin t ca cc nc i tcS trc thuc ca cc i tc vo cc h thng kinh t th gii- Hp ng du lch c k cho bao nhiu khch- Cht lng ca cc dch v cung ng

Mt hp ng du lch c gi tr thanh ton 25000USD c m bo theo r tin t EUR, AUD, GBP. Tnh s tin phi thanh ton theo 2 cch tnh

Chng 3: CC PHNG THC THANH TON QUC T V S VN DNG TRONG KINH DOANH DU LCH 3.1 Nhng c im ca du lch nh hng n hot ng thanh ton quc t trong du lch3.2 Cc phng thc thanh ton quc t v s vn dng trong kinh doanh du lch

3.1 Nhng c im ca du lch nh hng n hot ng thanh ton quc t trong du lch- Khch du lch thng i du lch theo hai hnh thc: c thng qua t chc v khng thng qua t chc (i t do)i vi trng hp khch i qua t chc (s dng nhng dch v trung gian), hot ng thanh ton quc t thng din ra gia cc doanh nghip l hnh gi khch v doanh nghip l hnh nhn khch hoc i vi nh cung cp du lch ti im du lch.Khch du lch

i vi trng hp khch i du lch khng thng qua t chc (c nhn hoc on khch): i n u h t tm dch v v thanh ton trc tip i vi cc c s cung ng dch v du lch. Cc cng c thanh ton thng c khch du lch s dng thng l: Tin mt, sc, sc du lch, th tn dng. m bo an ton v tin li, khch du lch ngy cng c xu hng s dng ph bin th thanh ton (th tn dng) v sc du lch.

3.1 Nhng c im ca du lch nh hng n hot ng thanh ton quc t trong du lch- Sn phm du lch ch yu l dch v, tc l qu trnh to ra sn phm ng thi vi qu trnh tiu th sn phm. V vy cc doanh nghip kh c th thng qua ngn hng khng ch c cc doanh nghip gi khch v vic chp nhn thanh ton mi nhn c dch v vic thanh ton ph thuc rt ln vo thin ch ca bn gi khch. Kh nng ri v khng c thanh ton hoc thanh ton chm i vi bn nhn khch l rt ln.

3.1 Nhng c im ca du lch nh hng n hot ng thanh ton quc t trong du lch- So snh tng quan th bn gi khch thng c u th hn bn nhn khch. V vy bn nhn khch kh yu cu bn gi khch p dng phng thc thanh ton c li cho bn gi khch. Ty thuc vo mc tin cy ca cc bn i tc v kh nng thuyt phc ca bn nhn khch th bn nhn khch phi la chn phng thc thanh ton no c li cho mnh hn.

3.1 Nhng c im ca du lch nh hng n hot ng thanh ton quc t trong du lch- Trong du lch quc t, s lng i tc du lch ca mt doanh nghip du lch thng kh nhiu v s ln giao dch trong mt chu k kinh doanh l rt ln, nhng gi tr ca mi ln giao dch thng khng ln. V vy, mc ri ro ca cc doanh nghip nhn khch thng cao hn. Khi b i tc khng thanh ton, cc doanh nghip nhn khch thng nh chu mt v vi gi tr giao dch khng ln, nu truy i n cng th cc khon l ph cng chim gn ht khon thanh ton.

3.2 Cc phng thc thanh ton quc t v s vn dng trong kinh doanh du lch3.2.1 Bn cht ca phng thc thanh ton quc tPhng thc thanh ton quc t xc nh quy trnh k thut v vn thc hin vic thanh ton ca ngi mua cho ngi bn vi t cch l cc i tc trong lnh vc thng mi quc t, l nh nhp khu v nh xut khu hng ha v dch v.

3.2.2 Phng thc chuyn tin (Remittance)3.2.2.1 nh nghaPhng thc chuyn tin l phng thc m trong khch hng (ngi cn chuyn tin - Remitter) yu cu ngn hng ca mnh chuyn mt s tin nht nh cho mt ngi khc (ngi hng li beneficiary) mt a im nht nh bng phng tin chuyn tin do khch hng yu cu

3.2.2.2 Cc bn tham gia

Thng thng tham gia vo nghip v chuyn tin c 4 bn- Ngi cn chuyn tin (remitter, payer): l ngi yu cu ngn hng chuyn tin ra nc ngoi- Ngi hng li (beneficiary, payee): l ngi c nhn tin chuyn- Ngn hng chuyn tin (remitting bank): L ngn hng nc ngi chuyn tin- Ngn hng i l ca ngn hng chuyn tin: ngn hng nc ngi hng li (beneficiarys bank, corresponding bank)

3.2.2.3 Quy trnh thanh ton

(1) Ngi cn chuyn tin cn chuyn mt khon tin cho ngi hng li v mt l do no : mua hng, s dng dch v, u t(2) Ngi cn chuyn tin vit n yu cu chuyn tin:Nu khng c ti khon ti ngn hng chuyn tin th phi em tin mt nNu c ti khon m ti ngn hng th h phi lp y nhim chi hay lnh chuyn tin (payment order)(3) Ngn hng chuyn tin chuyn tin ti ngn hng i l nc ngoiTrn thc t ngn hng chuyn tin ch yu cu ngn hng i l tr tin cho ngi hng li v ghi c cho ti khon ca ngn hng i l ngn hng mnh.(4) Ngn hng i l chuyn tin cho ngi c hng li

3.2.2.4 Cc yu cu khi chuyn tinKhi ngi mua hay ngi cn chuyn tin yu cu ngn hng chuyn tin th ngi cn phi th hin bng vn bn theo mu do ngn hng quy nh: lnh chuyn tin hay y nhim chi (payment order). mt s ngn hng c th dng tiu : giy chuyn tin ra nc ngoi (Application of foreign remittance)Ni dung ca yu cu chuyn tin:- Tn v a ch ca cc bn c lin quan- S tin chuyn (bng ch v bng s)- L do chuyn- Hnh thc chuyn- Cc yu cu khc- K tn, ng du

* Hnh thc chuyn:+ Bng in Telegraphic Transfer Remittance (TT/TTR)u: Thi gian chuyn rt nhanhNhc: Ngoi ph tr cho ngn hng, phi tr thm tin in ph+ Bng th Mail Transfer Remittance (M/T / MTR)u: Tit kim chi ph in tnNhc: Lu chuynMun chuyn theo hnh thc no, ngi yu cu chuyn tin ch vic nh du vo mu ca ngn hng.Hin nay, khi thanh toan chuyn tin, cc bn thng chn cch chuyn tin bng in, vic chuyn tin bng th hu nh khng cn c p dng na.

3.2.2.5 Trng hp p dng phng thc chuyn tin + Tr tin nhp khu hng ha v dch v+ Thanh ton cho cc chi ph c lin quan n xut nhp khu hng ha, dch v+ Chuyn vn ra bn ngoi u t hoc chi tiu phi thng mi+ Chuyn kiu hiiu kin tin quyt khi p dng phng thc chuyn tin: 2 bn c s tin cy tuyt i, c qu trnh lm n lu diCc ngn hng thng mi khuyn ch nn p dng phng thc chuyn tin cho nhng hp ng c gi tr nh, v thi hn hp ng ngn

3.2.2.6 p dng phng thc chuyn tin trong kinh doanh du lch

Trong hp ng du lch quc t thng quy nh v vic thanh ton t cc. Phng thc chuyn tin l thch hp nht trong thanh ton gia cc i tc.Ph thuc vo hp ng k kt, cc doanh nghip l hnh gi khch s chuyn khon thanh ton cho cc c s nhn khch theo cc phng php khc nhau:

Cc trng hp c th+ Chuyn khon t cc c thc hin vo trc ngy on khi hnh, vo ngy on khi hnh, hoc sau khi on khi hnh c mt s ngy. Sauk hi on v chuyn khon quyt ton+ Chuyn khon t cc theo nh k theo nh k chuyn khon quyt ton+ Chuyn khon mt lng tin nht nh m bo trang tri chi ph cho c ma du lch+ Chuyn khon trc ton b gi tr theo hp ng

Vit Nam, vic thanh ton thng theo trnh t sau:- Chm nht 14 ngy tnh n ngy on n. bn gi khch thng bo chnh xc s lng khch s i cho bn nhn khch.Bn nhn khch gi gip bo gi c th, s tin phi thanh ton cho bn gi khch- Chm nht 7 ngy tnh n ngy on n, bn nhn khch phi nhn c thanh ton t cc ca bn gi khchMt ngy trc khi on v hay mt s ngy sau khi on v, bn gi khch chuyn tin thanh ton nt s cn li

3.2.3 Phng thc ghi s (Open account)

3.2.3.1 nh ngha Phng thc ghi s l mt phng thc thanh ton m ngi bn m mt ti khon (hoc mt quyn s) ghi n ngi mua sau khi ngi bn hon thnh giao hng hay dch v, n tng nh k ngi nhp khu tr tin cho ngi xut khu.

3.2.3.2 Quy trnh thanh ton

Hai bn i tc k hp ng kinh tNgi bn giao hng hoc cung ng dch v cng vi chng t hng ha dch vNgi bn bo n trc tipNgi mua dung phng thc chuyn tin tr tin khi n nh k thanh tonNgi mua

3.2.3.3 c im v trng hp p dng* c im- y l mt phng thc thanh ton khng c s tham gia ca cc Ngn hng vi chc nng l ngi m ti khon v thc thi thanh ton. - Ch m ti khon n bin, khng m ti khon a song bin. Nu ngi nhp khu m ti khon ghi th ti khon ch l theo di, khng c gi tr thanh quyt ton gia hai bn.

* Trng hp p dng - Thng dng cho thanh ton ni a - Hai bn phi thc s tin cy ln nhau - Dng cho phng thc mua bn hng i hng, nhiu ln, thng xuyn trong mt thi k - Phng thc ny ch c li cho ngi nhp khu - Dng cho thanh ton tin gi bn hng nc ngoi - Dng trong thanh ton tin phi mu dch: tin cc ph vn ti, bo him

* Ch khi p dng- Cn c ghi n ca ngi xut khu thng l ho n thng mi - Cn c nhn n ca ngi nhp khu , hoc l da vo tr gi ho n giao hng, hoc l da vo kt qu nhn hng ni nhn hng - Phng thc chuyn tin hoc l bng th, hoc l bng in cn phi c tho thun thng nht gia hai bn - Gi hng trong phng thc ghi s thng cao hn gi hng bn tin ngay

3.2.3.4 p dng phng thc thanh ton ghi s trong du lch

Cc doanh nghip l hnh khi p dng phng thc thanh ton ghi s s tit kim c chi ph chuyn tin. Nhng do tnh cht trung gian trong hot ng du lch v s lng i tc ln nn phng thc ny t c p dng. Thng ch p dng thanh ton pht do khiu ni. Vit Nam, phng thc ny cha c p dng thanh ton

3.2.4 Phng thc nh thu (Collection of payment)3.2.4.1 nh nghaPhng thc nh thu l mt phng thc thanh ton trong ngi bn khi hon thnh xong ngha v giao hng hoc cung ng mt dch v cho khch hng y thc cho ngn hng ca mnh thu h s tin ngi mua trn c s hi phiu ca ngi bn lp ra.

3.2.4 Phng thc nh thu (Collection of payment)3.2.4.2 Cc bn tham gia- Ngi bn tc l ngi hng li (principal)- Ngn hng bn bn tc l ngn hng c bn bn y thc (Remitting bank )- Ngn hng i l ca bn bn, l ngn hng nc ngi mua, thc hin chc nng thu h (Collecting bank)- Ngi mua tc l ngi c ngha v tr tin (Drawee)

3.2.4.3 Cc loi nh thua) Nh thu phiu trn (Clean collection)Nh thu phiu trn l phng thc thanh ton trong ngi bn sau khi hon thnh ngha v giao hng, y thc cho ngn hng thu h tin nc ngi mua cn c vo hi phiu do ngi bn lp ra, cn chng t v hng ha th gi thng cho ngi mua khng qua ngn hng.

Quy trnh thanh ton: (1) Ngi bn v ngi mua k hp ng kinh t quc t(2) Ngi bn giao hng v cc chng t c lin quan cho ngi mua(3) Ngi bn lp hi phiu (Bill of Exchange) i tin ngi mua v y thc cho ngn hng ca mnh i tin h bng ch th nh thu (Collection instruction)(4) Ngn hng phc v bn bn gi ch th nh thu v hi phiu cho ngn hng i l ca mnh nc ngi mua nh thu tin(5) Ngn hng i l yu cu ngi mua tr tin ngay hoc chp nhn tr tin cho hi phiu(6) Ngi mua tr tin hay chp nhn tr tin cho hi phiu(7) Ngn hng i l chuyn tin thu c cho ngn hng bn bn nu ngi mua tr ngay. Trong trng hp ngi mua chp nhn tr tin cho hi phiu th ngn hng i l gi hi phiu li hoc gi hi phiu c chp nhn tr tin cho ngn hng phc v bn bn(8) Ngn hng phc v bn bn tr tin cho bn bn hoc gi hi phiu c ngi mua k chp nhn tr tin cho bn bn.

a) Nh thu phiu trn (Clean collection)

+p dngPhng thc nh thu phiu trn c ri ro cao nn ch c s dng trong cc trng hp sau:- Ngi bn v ngi mua c tin cy ln nhau cao- Trong giao dch gia cng ty con, chi nhnh vi cng ty m- Thanh ton v cc dch v c lin quan ti xut nhp khu hng ha- Thanh ton v cc dch v du lch

3.2.4.3 Cc loi nh thub) Nh thu km chng t (Documentary Collection)Nh thu km chng t l phng thc thanh ton trong ngi bn sau khi hon thnh ngha v giao hng y thc cho ngn hng thu h tin ngi mua khng nhng cn c vo hi phiu m cn cn c vo cc chng t gi hng km theo. Ngi mua sau khi thanh ton tin hoc chp nhn hi phiu th mi c nhn chng t i nhn hng.

Quy trnh thanh tonQuy trnh thanh ton cng ging nh nh thu phiu trn nhng khc mt s khu sau:(2)Ngi bn gi hng khng km chng t gi hng cho ngi mua(3)Ngi bn lp mt b chng t nh ngn hng thu h v cc chng t gi hng km theo(6) Ngi mua phi tr tin hoc chp nhn tr tin th mi c giao chng t i nhn hng

b) Nh thu km chng t (Documentary Collection)

+ p dngSo vi phng thc nh thu phiu trn, phng thc nh thu km chng t m bo quyn li cho ngi bn hn, nhng ngi bn vn c th gp phi ri ro tim n:- Ngi bn thng qua ngn hng ch mi khng ch c quyn nh ot hng ha ca ngi mua, ch khng c trch nhim n vic tr tin ca ngi mua.- Vic tr tin ca ngi mua c th chmV vy phng thc ny cng ch nn p dng trong trng hp cc i tc quen thuc v c tin cy cao.

3.2.4.4 Mt s vn cn lu trong phng thc thanh ton nh thu- Ch th nh thu do ngi bn lp phi m bo nhng nguyn tc hp l ca vn bn vit, trong cha y , chnh xc nhng thng tin lin quan Trong thc t ngi bn s phi in y vo mu ch th nh thu c sn ca ngn hng- Cc iu kin tr tinD/P (Delivery of Documentary against Payment): Nh thu theo hnh thc thanh ton giao chng t: Tr tin th c nhn chng t. Ngi mua phi tr tin cho hi phiu th ngn hng mi giao b chng t gi hng cho hD/A (Delivery of Documentary against Acceptance): Nh thu theo hnh thc chp nhn thanh ton giao chng t: Chp nhn tr tin th c nhn chng t. Ngi mua phi k chp nhn thanh ton vo hi phiu th ngn hng mi giao b chng t gi hng cho h.

3.2.4.5 p dng phng thc nh thu trong kinh doanh du lch

Phng thc ny thng c p dng trong vic thanh ton gia khch du lch t do v cc doanh nghip cung ng dch v du lch.Trong trng hp cc khch du lch thanh ton cho c s kinh doanh du lch bng cc cng c thanh ton khng phi l tin mt (sc du lch, th tn dng), sau khi nhn cc cng c thanh ton , doanh nghip du lch phi gi chng n ngn hng nh thu h. Phng thc ny c th coi l nh thu phiu trn

Quy trnh thanh ton (1) c cc cng c thanh ton nh sc du lch, th tn dng khch du lch phi mua hoc ng k xin s dng i vi mt ngn hng Y no (2) c th nhn thanh ton cc cng c thanh ton nh sc du lch, th tn dung, doanh nghip A phi ng k vi mt ngn hng Z no (l ngn hng i l ca mt hoc mt s mng thanh ton)(3) Khch du lch nhn dch v du lch v thanh ton bng sc du lch hoc th tn dng. Khi nhn cc cng c ny doanh nghip A phi kim tra tht k tnh hp l ca cng c thanh ton(4) Sau khi nhn thanh ton, trong thi hn quy nh (7 ngy) doanh nghip A phi gi sc du lch, ha n thanh ton vi th tn dng n ngn hng Z nh thu h theo nguyn tc k hu chuyn nhng(5) Ngn hng Z theo nh k s gi nhng chng t sang ngn hng Y i thu(6) Sau khi nhn c nhng chng t i thu gi n, nu chng hp l th ngn hng Y s thanh ton cho ngn hng Z. Nu chng t i thu khng hp l s gi tr cho ngn hng Z(7) Trong trng hp nhn c thanh ton, ngn hng Z s thanh ton cho doanh nghip A, nu cc chng t i thu b tr li, ngn hng Z s gi tr cho doanh nghip A

3.2.5 Phng thc tn dng chng t (Documentary credit) 3.2.5.1 Khi nim: L mt s tho thun trong ngn hng(ngn hng m th tn dng) theo yu cu ca khch hng (ngi yu cu m th tn dng) s tr mt s tin nht nh cho mt ngi khc hoc chp nhn hi phiu do ngi ny k pht trong phm vi s tin khi ngi ny xut trnh cho ngn hng mt b chng t ph hp vi nhng quy nh ra trong th tn dng.

3.2.5.2Trnh t tin hnh: Hai bn k hp ng kinh t quc tNgi nhp khu lm n xin m th tn dng gi n ngn hng ca mnh yu cu m mt th tn dng cho ngi xut khu hng Cn c vo n xin m th tn dng, ngn hng m th tn dng s lp mt th tn dng v thng qua ngn hng i l ca mnh nc ngi xut khu thng bo vic m th tn dng v chuyn th tn dng n ngi xut khu Khi nhn c thng bo ny, ngn hng thng bo s thng bo cho ngi xut khu ton b ni dung thng bo v vic m th tn dng , v khi nhn c bn gc th tn dng, th chuyn ngay cho ngi xut khu Ngi xut khu nu chp nhn th tn dng th tin hnh giao hng, nu khng th tin hnh ngh ngn hng m L/C sa i, b sung cho ph hp vi hp ng Sau khi giao hng, ngi xut khu lp b chng t theo yu cu ca th tn dng xut trnh thng qua ngn hng thng bo cho ngn hng m th tn dng xin thanh ton (nu c tha thun trc gia hai ngn hng th ngn hng thng bo s thanh ton ngay cho nh xut khu khi ngi ny xut trnh b chng t hp l xin thanh ton).Ngn hng thng bo L/C gi b chng t ca ngi xut khu sang cho ngn hng m L/C

8. Ngn hng m L/C kim tra chng t khng qu 7 ngy lm vic k t sau ngy nhn chng t v thng bo kt qu kim tra cho ngi nhp khu bng vn bn, yu cu ngi nhp khu tr li trong vng 2 ngy lm vic. 9. Ngi nhp khu kim tra chng t v quyt nh chp nhp hay t chi thanh ton. 10. Cn c vo kin ca ngi nhp khu, Ngn hng m L/C quyt nh nhn chng t v tr tin hoc quyt nh t chi nhn chng t v t chi tr tin. Nu quyt nh t chi nhn chng t th ngn hng m L/C phi chuyn tr chng t li cho ngn hng xut trnh.

3.2.5.3 Nhng ni dung ch yu ca mt th tn dng thng miBao gm nhng iu khon sau: S hiu, a im v ngy m L/C: Tt c cc th tn dng u phi c s hiu ring, nhm trao i th t, in tn c lin quan n vic thc hin th tn dng. a im m: L ni m ngn hng m L/C vit cam kt tr tin cho ngi xut khu. a im ny c ngha khi chn lut p dng nu xy ra tranh chp c xung t v php lut. Ngy m: L ngy bt u pht sinh cam kt ca ngn hng m vi ngi xut khu, l ngy bt u tnh thi hn hiu lc ca L/C v l cn c ngi xut khu kim tra xem ngi nhp khu thc hin vic m L/C c ng hn nh quy nh trong hp ng khng.

3.2.5.3 Nhng ni dung ch yu ca mt th tn dng thng miTn a ch ca nhng ngi hng li v ngi m L/CNgn hng m L/C: l ngn hng thng c hai bn xut khu v nhp khu tho thun la chn v quy nh trong hp ng, nu cha c quy nh trc ngi nhp khu c quyn la chn. Cn c vo n xin m L/C ca ngi nhp khu ngn hng pht hnh L/C v tm cch thng bo L/C cho ngi xut khu . Ngn hng thng bo: thng l ngn hng i l ca ngn hng m L/C nc ngi xut khu. Khi nhn oc in thng bo L/C ca ngn hng m L/C ngn hng ny s chuyn ton b ni dung L/C nhn c cho ngi xut khu di hnh thc vn bn. Ngn hng thng bo ch chu trch nhim chuyn nguyn vn bc in , ch khng chu trch nhim phi dch, din gii cc t chuyn mn ra ting a phng.

Ngn hng tr tin: l ngn hng m L/C v c th l mt ngn hng khc do ngn hng m L/C u nhim. Ngn hng m L/C c th ch nh ngn hng tr tin l chi nhnh ca mnh, nhng vi iu kin ngn hng chi nhnh nc khc (iu 2 UCP 500) Ngn hng xc nhn: l ngn hng ng ra xc nhn cho ngn hng m L/C theo yu cu ca n. Ngn hng xc nhn thng l ngn hng ln c uy tn trn th trng tn dng v ti chnh quc t.

3.2.5.3 Nhng ni dung ch yu ca mt th tn dng thng miS tin ca th tn dng: S tin ca L/C va ghi bng s, va ghi bng ch v thng nht vi nhau. Tn ca n v tin t phi r rng. Cch ghi s tin tt nht l ghi mt s gii hn m ngi xut khu c th t c. Nhng t khong chng, khong hoc nhng t ng tng t c dng ch bin s tin ca L/C cho php x dch hn km khng qu 10% ca tng s tin . Thi hn hiu lc: l thi hn m ngn hng m L/C cam kt tr tin cho ngi xut khu nu ngi xut khu xut trnh b chng t trong thi hn v ph hp vi L/C .

3.2.5.3 Nhng ni dung ch yu ca mt th tn dng thng miThi hn tr tin ca L/C: l thi hn tr tin ngay hay tr tin v sau. i?u ny c th nhn dng hi phiu ca ngi xut khu k pht. Thi hn v giao hng cng c ghi trong L/C v do hp ng mua bn quy nh nh phn tch trn, thi hn giao hng c th c quan h cht ch vi thi hn hiu lc ca L/C.

3.2.5.3 Nhng ni dung ch yu ca mt th tn dng thng miNhng ni dung v hng ho: tn hng, s lng, trng lng, gi c, quy cch phm cht, bao b, k m hiu..cng c ghi vo th tn dng. Nhng ni dung v vn ti, giao nhn hng ho nh iu kin c s giao hng, ni gi..ni giao hng cng c ghi vo th tn dng. Nhng chng t m ngi xut khu phi xut trnh: l ni dung then cht ca th tn dng, bi v b chng t quy nh trong th tn dng l mt bng chng ca ngi xut khu chng mnh rng mnh hon thnh ngha v giao hng v lm ng nhng quy nh ca th tn dng. S cam kt tr tin ca ngn hng m L/C l ni dung cui cng ca th tn dng v n rng buc trch nhim ca ngn hng m L/C.

3.2.5.3 Nhng ni dung ch yu ca mt th tn dng thng miCh k ca ngn hng m L/C : L/C thc cht l mt kh c dn s, do vy ngi k n cng phi l ngi c y nng lc hnh vi, nng lc php l tham gia v thc hin quan h dn lut. L/C m bng th phi c k bng ch k c lu k ti ngn hng i l. L/C m bng in phi c s ng ca ngn hng m L/C).

3.2.5.4 Cc loi th tn dng thng mi

Th tn dng khng th hu b (Irrevocable L/C): l loi L/C sau khi m ra v ngi xut khu tha nhn th ngn hng m L/C khng c sa i, b sung.. trong thi hn hiu lc ca n. Mt L/C khng ghi IRRECOCABLE th vn c coi l khng hu b c.


Th tn dng khng th hy b, min truy i (Irrevocable without recourse L/C): l loi L/C m sau khi ngi xut khu c tr tin th ngn hng khng cn quyn i li tin d trong bt k trng hp no.


Th tn dng khng th hu b c xc nhn (Confirm irrevocable L/C): l loi th tn dng khng th hu b c mt ngn hng xc nhn m bo tr tin theo yu cu ca ngn hng m L/C.


Th tn dng chuyn nhng (transferable L/C) : l L/C khng th hu b, trong quy nh ngi hng li th nht c th yu cu ngn hng m L/C chuyn nhng ton b hay mt phn quyn thc hin L/C cho mt hay nhiu ngi khc.

Th tn dng tun hon (revolving L/C): l loi L/C khng th hu b sau khi s dng xong hoc ht thi hn hiu lc th n li t ng c gi tr nh c v c nh vy cho n khi no tng gi tr L/C c thc hin. L/C c th tun han theo 3 cch : . T ng (automatic) : Sau khi x dng xong L/C li t ng c gi tr nh c, khng cn thng bo ca NH m. Trong L/C ghi " we open irrevocable L/C revolving monthly.The full amount again becomes available under the same terms and conditions, on the first day of each calendar month, . Bn t ng (part automatic) : Sauk hi s dng L/C, trong mt thi hn nht nh, nu khng c thng bo g t pha ngn hng m L/C th mt L/C mi vi cc iu kin tng t li tip tc c hiu lc. Trong L/C ghi " this will be operative for the second & third shipment unless otherwise notice by us. . Hn ch (restrictive) phi c thng bo ca ngn hng m v hiu lc ca mt L/C mi c ti lp th L/C mi c gi tr. L/C ghi " reinstatement by us by way of amendment.L/c c th tun han theo s tin hoc thi gian, khi tun han theo thi gian , L/C phi ghi r ngy ht hiu lc ca mi ln tun han.


Defered L/C -L/C tr chm :L/C trong quy nh vic tr tin cho ngi bn s c thc hin sau 1 thi gian nht nh k t ngy giao hng (date of B/L) hoc ngy xut trnh chng t (presentation date) Theo L/C ny, ngi bn giao hng v xut trnh chng t nh L/C quy nh.Khi b chng t c NH xc nh l hp l, NH s chp nhn thanh tan v thc hin vic tr tin vo ngy o hn nh quy nh, c th tr 1 ln hoc nhiu ln theo tha thun.


Th tn dng gip lng (back to back L/C): ngi xut khu dng L/C ny th chp m mt L/C khc cho ngi hng li khc hng vi ni dung gn ging nh L/C ban u, L/C m sau gi l L/C gip lng.


Th tn dng i ng: l loi th tn dng ch bt u c hiu lc khi th tn dng kia i ng vi n m. Loi L/C ny c s dng trong phng thc hng i hng, phng thc gia cng.


Red clause L/C (anticipatory) - L/C c iu khan :L lai L/C c iu kin cho php ngi hng c nhn mt khan tin trc khi giao hng trn c s hi phiu trn hay hi phiu km chng t chng minh rng c hng giao nh bin lai kho hng (warrant hay warehouse receipt) bin lai ca ngi giao nhn (forwarder s receipt ) thng thng khi nhn khan tin ng trc ny , ngi hng li c th vit cam kt cho ngn hng l s xut trnh mt b chng t theo quy nh ca L/C sau . Khan ng trc s c khu tr vo tin thanh tan b chng t.


Th tn dng d phng (Stand-by L/C): L mt L/C khng th hy ngang trong ngn hng m cam kt tr tin cho ngi hng li nu c s vi phm hp ng hay tha thun t pha ngi xin m L/C. Trong L/C d phng, ngn hng m ghi r L/C ny ch c gi tr thc hin khi c s vi phm ngha v ca ngi xin m L/C, ngc li nu khng c s vi phm y, L/C d phng s khng c thc hin. L/C d phng c s dng nh mt hnh thc bo lnh trong mt phm vi rt rng bao gm cc hat ng thong mi , ti chnh.

3.2.5.5 p dng phng thc tn dng chng t trong du lch

Ngn hng s tr tin cho ngi th hng m khng cn yu cu ngi ny phi trnh nhng giy t chng minh mnh giao hng. Ngi th hng ch cn k vo nhng chng t cn thit hoc trnh nhng chng t chng minh quyn c thanh ton ca mnh.Cc ngn hng vn dng phng thc tn dng chng t phc v cho du lch di hai hnh thc sau:+ Mt ngn hng gi mt mnh lnh cho ngn hng khc, l i tc ca mnh nc ngoi, yu cu ngn hng ny tr cho mt ngi th hng mt s tin nht nh trong mt thi gian nht nh.+ Mt ngn hng gi mt vn bn cho ngn hng i tc ca mnh nc ngoi ha tr cho khon tn dng m ngn hng ny cho mt doanh nghip no theo yu cu ca mnh vay

Chng 4: CC PHNG TIN THANH TON QUC T TRONG DU LCH4.1 Cc phng tin thanh ton thanh ton thng dng trong lnh vc thng mi quc t4.2 Cc phng tin thanh ton quc t thng dng trong du lch

4.1.1 Hi phiu (Bill of Exchange) thng nht vic lu thng hi phiu, cc nc t bn ban hnh cc lut hi phiu nh:Lut hi phiu ca Anh 1882: Bill of Exchange Act of 1882 (BEA). Lut thng mi thng nht ca M nm 1962 Uniform Commercial Codes of 1962 (UCC). Cng c Gi-ne-v (Geneva) c cc nc k kt nm 1930. l lut thng nht v hi phiu Uniform Law for Bills of exchange (ULB). ULB mang tnh cht khu vc thuc Chu u.Php tham gia cng c Geneva nm 1930, nhng chnh thc p dng lut ULB vo nm 1930. Vit Nam l thuc a ca Php lc by gi, nn cng p dng lut ny t nm 1937 cho n nay. V vy ngy nay gii thch v hi phiu nc ta cng ch nn da vo ULB hn l cc vn bn php l khc. v ULB c nhiu nc trn th gii p dng.

4.1.1.1 -Khi nim:

Theo Php lnh thng phiu 1999 ca Vit Nam th Hi phiu l chng ch c gi do ngi k pht lp, yu cu ngi b k pht thanh ton khng iu kin mt s tin xc nh khi c yu cu hoc vo mt thi gian nht nh trong tng lai cho ngi th hng. nh ngha hi phiu ca lut cc nc khng nh nhau. Nhn chung c th nh ngha nh sau: Hi phiu l mt t mnh lnh tr tin v iu kin do mt ngi k pht cho mt ngi khc, yu cu ngi ny khi nhn thy phiu, hoc n mt ngy c th nht nh hoc n mt ngy c th xc nh trong tng lai phi tr mt s tin nht nh cho mt ngi no hoc theo lnh ca ngi ny tr cho ngi cm phiu.

4.1.1.2 c im ca hi phiu

+Tnh tru tng ca hi phiu: trn hi phiu khng cn phi ghi ni dung quan h kinh t, m ch cn ghi r s tin phi tr l bao nhiu v tr cho ai, ngi no s thanh ton, thi gian thanh ton khi no, ...

+Tnh bt buc tr tin ca hi phiu:Ngi tr tin ca hi phiu phi tr tin y ng theo yu cu ca t hi phiu. Ngi tr tin khng c vin l do ring ca bn thn i vi ngi k pht hi phiu, tr trng hp hi phiu c lp ra tri vi o lut chi phi n. VD: Mt nh nhp khu t mua hng, sau khi k hp ng th nh nhp khu ny nhn c mt hi phiu i tin hng v nh nhp khu k chp nhn tr tin vo t phiu do nh xut khu gi n, hi phiu c chuyn sang tay ngi th ba th nh nhp khu bt buc phi tr tin cho ngi cm phiu ny, ngay c trong trng hp nh xut khu vi phm hp ng khng giao hng cho nh nhp khu.

+ Tnh lu thng ca hi phiu:Hi phiu c th c chuyn nhng mt hay nhiu ln trong thi hn ca n. S d c c c im ny l nh vo tnh tru tng v tnh bt buc tr tin ca hi phiu.

4.1.1.3 Vic thnh lp hi phiu: hi phiu hp l, khi cn hi phiu cn m bo tun th v mt ni dung v hnh thc

+ Hnh thc ca hi phiu:- Hi phiu phi lm thnh vn bn, hi phiu ni, in tn, in thoi... u khng c gi tr php l. Theo Php Lnh Thng Phiu Vit Nam, hnh mu hi phiu c th do Ngn hng nh nc ban hnh cn theo lut cc nc th do ngi pht hnh t nh ot bi v hnh mu hi phiu khng quyt nh gi tr php l ca hi phiu.Hnh mu hi phiu di hay ngn khng nh hng n gi tr php l ca n. Hi phiu c vit tay hay in sn theo mu u c gi tr nh nhau. Thng thng ngi ta s dng hi phiu in sn c nhng khong trng cho ngi k pht in vo nhng ni dung cn thit.

- Ngn ng tp lp hi phiu bng mt th ting nht nh v thng nht vi ngn ng in sn trn hi phiu, thng thng l bng ting Anh.Khng c vit trn hi phiu bng bt ch, mc d phai, mc .

Hi phiu c lp thnh mt hay nhiu bn, thng thng l hai bn, mi bn c nh s th t: bn th nht ghi s 1, bn th hai ghi s 2 v c gi tr ngang nhau, nhng ch c mt bn c thanh ton, trong thanh ton bn no n trc s c thanh ton trc. Hi phiu khng c bn chnh, bn ph.

BILL OF EXCHANGE No.HS-071016-22007.10.16VietnamAT SIGHT OF THIS ORIGINAL BILL OF EXCHANGE (DUPLICATE UNPAID)PAY TO THE ORDER OF WOORI BANK, HOCHIMINH CITY BRANCHUSD 196,560.00THE SUM OFSAY US DOLLARS ONE HUNDRED NINETY SIX THOUSAND FIVE HUNDRED AND SIXTYONLYVALUE RECEIVED AND CHARGE THE SAME TO ACCOUNT OFNEXEN TIRE CORPORATIONDRAWN UNDER LETTER OF CREDIT No.DATEDISSUED BYM4518708ES002032007.08.24CITIBANK KOREA INC SEOULTOCITIKRSXXXX CITIBANK KOREA INC SEOULAuthorized SignatureAnd Seal

+ Ni dung hi phiu:

Theo lut thng nht v hi phiu (ULB), hi phiu c gi tr php l khi c cc ni dung sau:- Tiu hi phiu: phi ghi ch hi phiu (Bill of Exchange).Hoc nu khng ghi tiu th trn t hi phiu phi c ch hi phiu

- a im k pht hi phiu: trong trng hp hi phiu khng ghi a im k pht th a ch ghi bn cnh tn ngi k pht l a im thnh lp hi phiu. Nu trn hi phiu thiu c a ch k pht th hi phiu v gi tr

- a im tr tin: nu trn hi phiu khng ghi a im tr tin th a ch ghi bn cnh ngi tr tin l a im tr tin ca hi phiu.- Mnh lnh i tin v iu kin: Trn hi phiu phi ghi r: tr theo lnh ca ... (pay to order of...).- S tin v loi tin: s tin phi ghi r rng, n gin, ng tp qun quc t, c ghi c bng s v bng ch.

Ch : * Nu s tin ghi bng s v bng ch khc nhau th cn c vo s tin ghi bng ch* S tin trn hi phiu khng c vt qu s tin ghi trn ha n v s tin ghi trn L/C.

- K hn tr tin ca hi phiu:+ Tr tin ngay:Hi phiu ghi: tr ngay khi nhn thy bn th nht (hai) ca hi phiu ny (At .... sight of first (second) Bill of Exchange).+Tr tin sau:Tr sau mt s ngy k t ngy nhn hi phiu: tr 30 ngy sau khi nhn thy (At 30 days after sight). Tr sau mt s ngy k t ngy giao hng: tr 30 ngy sau khi k vn n (At 30 days after Bill of Lading date).Tr sau mt s ngy k t ngy k pht hi phiu: tr sau 30 ngy k t ngy k pht hi phiu (At 30days after Bill of Exchange date).

- Ngi hng li hi phiu: ghi y h tn v a ch ca ngi hng li. i vi hi phiu thng mi, ngi hng li l ngi xut khu v cng c th l mt ngi khc do ngi hng li ch nh.

- Ngi tr tin hi phiu: ghi y h tn v a ch ca ngi tr tin hi phiu vo gc di bn tri ca hi phiu.-

- Ngi k pht hi phiu: ngi k pht hi phiu phi k tn gc bn phii ca t hi phiu bng ch k thng dng trong giao dch. Cc ch k di dng in, photocopy v ng du, ... m khng phi vit tay u khng c gi tr php l. Vic k pht hi phiu khng loi tr s y quyn. Ngi c y quyn k pht hi phiu phi th hin s y quyn ngay bn cnh ch k ca mnh. Ngn ng ca hi phiu l ngn ng no th ngn ng th hin s y quyn phi l ngn ng y, iu quy nh ny to iu kin d dng cho ngi c lin quan n hi phiu thy c s y quyn v vic thnh lp hi phiu .

4.1.1.4 Quyn li v ngha v ca nhng ngi c lin quan n hi phiu:

Ngi k pht(thng l ngi xut khu): - C trch nhim k pht cho ng lut, k tn vo mt trc gc phi ca t hi phiu - Phi hon tr tin li cho nhng ngi hng li ca t hi phiu trong trng hp hi phiu c chuyn nhng nhng b t chi tr tin; - C quyn c hng li s tin ghi trn hi phiu v quyn chuyn nhng quyn hng li cho ngi khc.

Ngi tr tin hi phiu (l ngi nhp khu hoc l mt ngi khc do ngi nhp khu ch nh) C trch nhim tr tin hi phiu, nu l hi phiu c k hn th phi k chp nhn tr tin hi phiu khi hi phiu c xut trnh. C quyn t chi tr tin khi cha k chp nhn.

Ngi hng li hi phiu : c quyn c nhn s tin ca hi phiu Ngi chuyn nhng hi phiu: l ngi em quyn hng li ca mnh chuyn cho ngi khc bng th tc k hu.

4.1.1.5 Chp nhn hi phiu:

- Hi phiu sau khi k pht phi c xut trnh cho ngi tr tin ngi ny k chp nhn tr tin, i vi nhng hi phiu c k hn. -

Thng thng hi phiu c gi ti ngi tr tin ngi ny k chp nhn bt c lc no trc ngy ht hn xut trnh hi phiu. Thi hn chp nhn c xc nh theo 2 trng hp: + Trong trng hp nu hai bn quy nh r vi nhau trong hp ng mua bn hoc trong th tn dng thi hn c th phi xut trnh hi phiu chp nhn, th hi phiu phi c xut trnh chp nhn trong thi hn . VD: thi hn hiu lc ca th tn dng l 45 ngy, hay l ht hn 20 ngy k t sau ngy giao hng th thi hn chp nhn hi phiu ch trong vng 20 ngy , nu qu 20 ngy , tc l L/C ht hiu lc, ngn hng m L/C s t chi thanh ton t hi phiu gi n (nu l tr tin ngay) hoc t chi chp nhn hi phiu (nu l tr tin sau). + Nu 2 bn khng c quy nh g khc th thi hn chp nhn hi phiu c xc nh theo ULB (12 thng k t ngy k pht hi phiu)

C bn cch k chp nhn:Chp nhn ngn: ngi chp nhn ch ghi tn n v ca mnh v k tnChp nhn y : Ngi chp nhn ghi s tin ghi trn hi phiu, a im thanh ton , ngy k chp nhn v k tnChp nhn mt phn: Ngi chp nhn ghi s tin mnh chp nhn v k tn. Thng xy ra trong trng hp giao thiu hngChp nhn bo lnh: Ngi chp nhn hi phiu khng trc tip k chp nhn m nh ngi th ba c uy tn hn chp nhn bo lnh cho mnh trn hi phiuS chp nhn c ghi vo mt trc ca t hi phiu

4.1.1.6 K hu hi phiu:

K hu l mt th tc php l dng chuyn nhng hi phiu. Ngi hng li mun chuyn nhng hi phiu cho ngi khc th phi k vo mt sau ca t hi phiu ri chuyn hi phiu cho ngi . Ngi k hu khng cn phi nu l do ca s chuyn nhng v cng khng cn phi thng bo cho ngi tr tin bit v s chuyn nhng .

Hnh vi k hu c nhng ngha php l nh:Tha nhn s chuyn quyn li hi phiu cho ngi khc c qui nh trong mt sau ca t hi phiu. S k hu ny mang tnh cht tru tng, c ngha l ngi k hu khng cn phi nu l do ca s chuyn nhng v cng khng cn phi thng bo cho ngi tr tin bit v s chuyn nhng , m ngi c chuyn nhng hin nhin tr thnh ngi hng quyn li hi phiu .Xc nh trch nhim ca ngi k hu v vic tr tin hi phiu i vi nhng ngi hng li hi phiu . Ngi k hu khng nhng m bo rng ngi tr tin hi phiu c mc n s tin ghi trn hi phiu m cn m bo rng mnh s tr tin hi phiu cho nhng ngi c chuyn nhng nu nh ngi tr tin t chi thanh ton hi phiu .

Cc loi k hu:

K hu trng (Blank endorsement): trong hnh thc ny, ngi chuyn nhng ch n gin l k tn vo mt sau v khng ch nh ngi c hng quyn li hi phiu.Vi cch k hu ny, ngi no cm hi phiu s tr thnh ngi c hng li hi phiu v vic chuyn nhng k tip ca ngi cm phiu ny khng cn phi k hu na, ch cn trao tay l . Ngi cm phiu c th chuyn hnh thc k hu trng ny sang hnh thc k hu khc bng cch ghi thm cu tr theo lnh ng (b)... nu l k hu theo lnh hoc ch tr cho ng (b)... nu l k hu hn ch, ...

K hu theo lnh (To order endorsement) hay cn gi l k hu c bit (Special endorsement): Vi cch k hu ny ngi chuyn nhng ch nh mt cch suy on ngi hng li hi phiu.Ngi k hu ch ghi cu tr theo lnh ng (b) X (Pay to order of Mr (Mrs) X) v k tn. Nh vy, ngi hng li hi phiu trong trng hp ny cha quy nh r rng, cn phi suy on ch ca ng (b) X. Nu ng (b) X ra lnh tr cho mt ngi khc th ngi s tr thnh ngi hng li hi phiu, nu ng (b) X im lng th ngi hng li hi phiu ng nhin l ng X. Vi cch k hu ny, hi phiu s c chuyn nhng k tip nhau n khi no ngi hng li cui cng khng k hu chuyn nhng na, nhng phi trc khi hi phiu n hn tr tin. V vy k hu theo lnh l loi k hu rt thng dng trong thanh ton quc t.

K hu hn ch (Restricitve emdorsement): l vic k hu ch nh ch danh ngi hng li hi phiu v ch ngi m thi. Ngi k hu ghi cu Ch tr cho ng (b) X v k tn. i vi loi k hu ny, ch c ng (b) X mi nhn c tin ca hi phiu, do ng (b) X khng th chuyn nhng tip hi phiu ny cho ngi khc bng th tc k hu na.

K hu min truy i (Without recourse endorsement): l vic k hu m ngi k hu ghi cu Min truy i ngi k hu vi mt trong ba loi k hu nu trn. V d: Tr tin theo lnh ng (b) X, mim truy i v k tn. i vi loi k hu ny, mt khi hi phiu b t chi tr tin th ng (b) X khng c truy i li tin ca ngi k hu trc tip ca mnh. Nu hi phiu c nhiu ngi k hu theo lnh u ghi ch Min truy i vo ch k hu ca mnh, cn c mt hay nhiu ngi khng ghi ch Min truy i , th ng nhin nhng ngi ny khng c hng quyn min truy i, khi hi phiu b t chi thanh ton, h phi ng ra thanh ton cho ngi hng li k tip. K hu min truy i cng l mt loi k hu c s dng nhiu trong thanh ton quc t.

K hu bo lu (Conditioanl endorsement): l vic k hu chuyn nhng hi phiu cho mt ngi nu ngi ny thc hin nhng quy nh do ngi k hu ra.

4.1.1.7 Khng ngh (Protest):

Khi n hn tr tin ca hi phiu m ngi tr tin t chi, hoc thanh ton thiu th ngi hng li phi chng thc s t chi bng mt vn bn khng ngh. - Bn khng ngh phi do ngi hng li lp ra trong thi hn khng qu hai ngy lm vic tip sau ngy ht hn ca hi phiu. - Sau khi lp xong bn khng ngh, trong vng 4 ngy lm vic, ngi b t chi tr tin phi bo cho ngi chuyn nhng trc tip i tin hoc c th i tin bt c ngi no k hu chuyn nhng hi phiu hoc i ngi k pht hi phiu. - Nu khng c bn khng ngh v vic b t chi tr tin th nhng ngi c chuyn nhng c min trch nhim tr tin hi phiu, nhng ngi k pht hi phiu v ngi chp nhn vn phi chu trch nhim ny i vi ngi khng ngh.

4.1.1.7 Khng ngh (Protest):

VD: A l ngi k pht hi phiu, B,C,D l nhng ngi c chuyn nhng tip theo, E l ngi c chuyn nhng cui cng. Khi E b t chi tr tin, E s chuyn hi phiu i tin D km theo mt bn tnh tin gm s tin ca hi phiu, chi ph lm th tc khng ngh v cc chi ph khc. D hon tr tin cho E v truy i ngc li C, v c nh vy cho ti A. Cui cng A trc tip i tin ngi mc n.

4.1.1.8 Chit khu hi phiu (Discount):

Chit khu hi phiu l mt nghip v ca ngn hng. Trong ngi hng li hi phiu xut trnh hi phiu cha n hn tr tin cho ngn hng ly tin ngay vi mt gi thp hn s tin ghi trn t hi phiu. Nu hai bn ng , ngi hng li hi phiu s thc hin nghip v k hu chuyn nhng hi phiu cho ngn hng. Chnh lch gia s tin ghi trn t hi phiu vi s tin ngn hng b ra mua t hi phiu gi l li tc chit khu.

4.1.1.9 Cc loi hi phiu: * Cn c vo thi hn tr tin ca hi phiu, ngi ta chia hi phiu lm ba loi: - Hi phiu tr tin ngay: ngi tr tin khi nhn thy hi phiu ny do ngi cm phiu xut trnh th phi tr tin ngay cho h. - Hi phiu tr tin sau mt s ngy nht nh, thng l t 5 n 7 ngy: ngi tr tin khi nhn thy hi phiu ny do ngi cm phiu xut trnh th tin hnh k chp nhn tr tin, sau th t 5 n 7 ngy th tr tin t hi phiu . - Hi phiu c k hn: sau mt thi hn nht nh ghi trn hi phiu, ngi tr tin phi tr hoc tnh t ngy k pht hi phiu hoc tnh t ngy chp nhn hi phiu hoc t ngy quy nh c th.

*Cn c vo hi phiu c km theo chng t hay khng, c th chia hi phiu lm hai loi - Hi phiu trn: loi hi phiu ny c gi n i tin ngi tr tin khng c km theo chng t hng ha. Trong thanh ton quc t, hi phiu ny dng thu tin cc ph vn ti, bo him, hoa hng, ... hoc dng i tin mua hng ca nhng thng nhn nhp khu ng tin cy.

- Hi phiu km chng t: loi hi phiu ny c gi n cho ngi nhp khu c km theo chng t hng ha. Hi phiu km chng t c hai loi: + Loi hi phiu km chng t tr tin ngay (Documents against Payment (D/P)). + Loi hi phiu km chng t c chp nhn (Documents against Acceptance (D/A)).

* Cn c vo tnh cht chuyn nhng ca hi phiu, c th chia hi phiu lm hai loi: - Hi phiu ch danh: l loi hi phiu ghi r tn ngi hng li hi phiu khng km theo iu khon theo lnh. VD: Hi phiu ghi nh sau: Sau khi nhn thy hi phiu ny, tr cho ng (b) X mt s tin l .... Hi phiu ch danh khng chuyn nhng c bng th tc k hu theo lut nh.

- Hi phiu theo lnh: l loi hi phiu ghi tr tin theo lnh ca ngi hng hi phiu. VD: Hi phiu ghi nh sau: Sau khi nhn thy hi phiu ny, tr theo lnh ca ng (b) X mt s tin l .... Hi phiu theo lnh chuyn nhng bng hnh thc k hu theo lut nh. y l loi hi phiu c s dng rng ri trong thanh ton quc t.

* Cn c vo ngi k pht hi phiu, ngi ta chia hi phiu lm hai loi: - Hi phiu thng mi: l hi phiu do ngi xut khu k pht i tin ngi nhp khu trong nghip v v thanh ton hng ha xut khu hoc cung ng lao v ln nhau. - Hi phiu ngn hng: l hi phiu do ngn hng pht hnh ra lnh cho ngn hng i l ca mnh thanh ton mt s tin nht nh cho ngi hng li ch nh trn hi phiu.

4.1.2 Sc (Cheque)

4.1.2.1 - Khi nim Sc l mt t mnh lnh v iu kin 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. Theo Lut cc cng c chuyn nhng 2005 Sc l giy t c gi do ngi k pht lp, ra lnh cho ngi b k pht l ngn hng hoc t chc cung ng dch v thanh ton c php ca Ngn hng Nh nc Vit Nam trch mt s tin nht nh t ti khon ca mnh thanh ton cho ngi th hng.

4.1.2.2 Cc i tng lin quan n sc

+ Ngi pht hnh sc: l ngi ra lnh cho ngi tr tin, ni c tin ca anh ta, tr mt s tin no theo chng t+ Ngi tr tin: thng thng ngi tr tin l mt ngn hng hay mt t chc tn dng+ Ngi nhn tin: c th l ngi hng li sc, ngi c chuyn nhng sc hoc chnh bt c ai cm sc

4.1.2.3 iu kin c s dng sc

+ C ti khon vng lai ti ngn hng+ Trn ti khon c s d c hoc c cp mt khon tn dng+ C quyn s dng s sc thng qua mt hp ng sc

4.1.2.4 Hnh thc v ni dung ca Sc:

+ Hnh thc: Sc l nhng bn mu in sn ca ngn hng.Theo lut cc cng c chuyn nhng 2005 ca Vit Nam:iu 59. Kch thc sc v vic b tr v tr cc ni dung trn sc1. Kch thc sc v vic b tr v tr cc ni dung trn sc do t chc cung ng sc thit k v thc hin, tr trng hp quy nh ti khon 2 iu ny.2. Trung tm thanh ton b tr sc quy nh v kch thc sc, ni dung v v tr cc ni dung trn sc i vi sc thanh ton qua Trung tm thanh ton b tr sc.

Khi pht hnh, ch ti khon ch cn in thm nhng ni dung cn thit theo nguyn tc:S dng ngn ng thng nht trn scDng bt mc khng phaiKhng c ty xa

+ Ni dung

Theo Cng c Gi-ne-v v sc nm 1931:Tiu ScCh dn nht nh v vic tr mt khon tin nht nhNgn hng thanh ton (ni ngi k pht sc c ti khon)Ni thanh ton (a ch ngn hng thanh ton, trng hp thiu ch dn c coi nh ti tr s chnh)Ngy v ni pht hnh scCh k ca ngi pht hnh sc (nu l t chc th phi c ch k ca ch ti khon, k ton trng v du ca t chc nu c)

S sc, s ti khon, s hiu ca ngn hngS tin: ghi r rng bng ch v bng s, c k hiu tin tNgi nhn tin: c th l ngi th 3 hoc chnh ngi k pht sc. Trng hp khng ghi tn ngi nhn tin th ngi cm sc l ngi hng li.

Thi hn hiu lc ca Sc: trn Sc khng ghi r thi hn hiu lc nhng thc cht thi hn hiu lc ca sc c xc nh ty thuc vo phm vi khng gian m sc c lu hnh v lut php cc nc quy nh

Theo cng c Genve 1931 quy nh thi hn hiu lc ca sc l 8 ngy nu lu hnh trong 1 nc, 20 ngy nu lu hnh trong 1 Chu v 70 ngy nu l lu hnh cc nc khng cng mt Chu.Lut sc ca Anh - M yu cu sc phi xut trnh lnh tin trong "thi hn hp l" do ngn hng xc nh.Theo lut cc cng c chuyn nhng 2005 ca Vit Nam:iu 69. Thi hn xut trnh yu cu thanh ton sc v a im xut trnh1. Thi hn xut trnh yu cu thanh ton sc l ba mi ngy, k t ngy k pht.2. Ngi th hng c xut trnh yu cu thanh ton sc mun hn, nu vic chm xut trnh do s kin bt kh khng hoc tr ngi khch quan gy ra. Thi gian din ra s kin bt kh khng hoc tr ngi khch quan khng tnh vo thi hn xut trnh yu cu thanh ton.

Theo lut cc cng c chuyn nhng 2005iu 58. Cc ni dung ca sc1. Mt trc sc c cc ni dung sau y:a) T "Sc" c in pha trn sc;b) S tin xc nh;c) Tn ca ngn hng hoc t chc cung ng dch v thanh ton l ngi b k pht;d) Tn i vi t chc hoc h, tn i vi c nhn ca ngi th hng c ngi k pht ch nh hoc yu cu thanh ton sc theo lnh ca ngi th hng hoc yu cu thanh ton sc cho ngi cm gi;) a im thanh ton;e) Ngy k pht;g) Tn i vi t chc hoc h, tn i vi c nhn v ch k ca ngi k pht.

2. Sc thiu mt trong cc ni dung quy nh ti khon 1 iu ny th khng c gi tr, tr trng hp a im thanh ton khng ghi trn sc th sc c thanh ton ti a im kinh doanh ca ngi b k pht.3. Ngoi cc ni dung quy nh ti khon 1 iu ny, t chc cung ng sc c th a thm nhng ni dung khc m khng lm pht sinh thm ngha v php l ca cc n nh s hiu ti khon m ngi k pht c s dng k pht sc, a ch ca ngi k pht, a ch ca ngi b k pht v cc ni dung khc.4. Trng hp sc c thanh ton qua Trung tm thanh ton b tr sc th trn sc phi c thm cc ni dung theo quy nh ca Trung tm thanh ton b tr sc.5. Mt sau ca sc c s dng ghi cc ni dung chuyn nhng sc.6. S tin ghi bng s trn sc phi bng vi s tin ghi bng ch trn sc. Nu s tin ghi bng s khc vi s tin ghi bng ch th sc khng c gi tr thanh ton.

Mu sc trng thanh ton qua trung tm thanh ton b tr

4.1.2.5 Cc iu kin c bit trong vic s dng phng tin thanh ton sc

+ i vi ngi s dng scCh c k pht hnh nhng mu sc ca cc t chc tn dng pht hnh mi c chp nhn thanh ton. Cc mu sc phi c bo v cn thn. Nu mt cc bn mu sc hoc giy bin nhn phi thng bo ngay cho t chc tn dng. Khi kt thc hp ng sc, phi gi tr nhng bn mu cha s dngCc bn mu sc phi c ghi r rng, khng ty xa gch. Gi tr sc phi c ghi bng ch v bng s v thng nht vi nhau.Nu khng mun thanh ton sc sau khi pht hnh, ngi pht hnh sc cn thng bo cho ngn hng thanh ton. Ngn hng thanh ton c y quyn vic khng thanh ton sc cho mt c quan bo v tn dng v kinh tVic hy b ch c theo di khi vic hy b c thng bo kp thi cho ngi gi ti khon, cho vic theo di ca h c th c thc hin trong phm vi v thi hn quy nhNgi ch ti khon chu mi hu qu ca cc hnh vi chng li cc iu kin trn cng nh cc ri ro ca vic mt, lm dng, gi mo sc, mu sc v giy bin nhn. Ngn hng thanh ton ch chu trch nhim i vi nhng sai lm trong phm vi c lin quan ti nhng nguyn nhn khc gy ra nhng tn hi cho ch ti khon

+ i vi ngn hng thanh ton sc:Ngn hng thanh ton sc c y quyn kim tra quyn ca ngi xut trnh sc hoc ca giy bin nhnNgn hng thanh ton s thanh ton cc sc c xut trnh ng thi hn t s d ca ch ti khon m khng cn phi hi trc ch ti khonNgn hng thanh ton c y nhim thanh ton sc ngay c trong trng hp ti khon ca ch ti khon khng c s d (ch thc hin thanh ton mt phn gi tr ghi trn sc)Ngn hng thanh ton phi theo di sc cm chi trong phm vi 6 thng sau khi ht hn xut trnh, tnh t ngy hy. Sau ngn hng thanh ton c th thanh ton cc sc xut trnh, chng no ngi pht hnh khng ko di vic cm thanh ton bng vn bn 6 thng tip theo

+ i vi ngi nhn sc:Khi nhn sc phi kim tra tnh hp l ca sc: v hnh thc, ni dung, ch k, thi hn hiu lcPhi xut trnh thanh ton trong thi hn ca sc.i vi sc b t chi thanh ton phi truy i sc

4.1.2.6 Cc loi sc

* Cn c vo ngi hng li:- Sc theo lnh (to order cheque): l loi sc chi tr theo lnh ca ngi hng li c ghi r trn t sc. Loi sc ny c chuyn nhng bng th tc k hu- Sc trng (sc v danh nameless cheque or cheque to bear): L loi sc khng ghi tn ngi hng li, tr cho bt c ngi no cm sc ngi cm sc - Sc ch danh (named cheque): L loi sc ghi ch danh tn ngi hng li, khng th chuyn nhng bng th tc k hu

* Cn c vo cch thanh ton:- Sc tin mt (cash cheque): Ngn hng thanh ton s tr tin mt- Sc chuyn khon (transferable cheque): ngn hng thanh ton ghi c vo ti khon ngi hng li. Sc ny thng l sc ch danh

* Cn c vo ngi pht hnh sc:- Sc c nhn: sc do ch ti khon k pht trc tip tr.- Sc bo chi hay cn gi l sc xc nhn (confirmed certified cheque): L loi sc ngn hng bo m tr tin. Mc ch ca vic xc nhn ny l m bo kh nng chi tr ca t sc. K t ngy xc nhn sc ngn hng s phong ta s tin sc trn ti khon ca ngi k pht hoc chuyn s tin sang mt ti khon khc gi l ti khon sc xc nhn cho n khi ht thi hn hiu lc ca t sc.

* Mt s loi c bit khc: - Sc gch cho (crossed cheque): l loi sc m trn mt trc ca t sc c hai ng gch cho song song, thng dng chuyn khon.C 2 loi sc gch cho: Sc gch cho thng sc gch cho trng (general crossed cheque): gia hai gch song song khng ghi tn ngn hng lnh h tin Sc gch cho c bit: ghi tn ngn hng vo gia gch song song: ch c ngn hng mi c quyn lnh h tin- Sc du lch

4.1.2.7 Quy trnh lu thng sc (SGK)

4.2 Cc phng tin thanh ton quc t thng dng trong du lch4.2.1 Sc du lch (Travellers cheque)

4.2.1.1 Bn cht sc du lch

Sc du lch l loi sc ch danh, cho php khch du lch c th thanh ton cho cc dch v hng ha dch v m khng cn tin mt khi i du lch. Sc du lch ch c a vo lu thng khi ngn hng thanh ton nhn c s tin tng ng ca sc.u im: - C th dng thanh ton nhiu ni- An ton hn mang tin mt thanh ton- Kh nng c thay th khi b ri hoc nh cp

4.2.1.2 Hnh thc sc du lchHnh thc gn ging nh tin mt

4.2.1.3 Ni dung ca sc du lch

+ Tiu Sc du lch (Travellers cheque, cheque de voyage)+ S sc+ Tn v biu tng ca t chc pht hnh+ Tn v biu tng ca c s thnh vin pht hnh+ Gi tr v sc mua c in sn+ Phn dnh cho khch du lch k khi mua+ Phn dnh cho khch du lch k khi thanh ton+ Thi hn hiu lc ca sc (nu c)+ Khu vc cc ngn hng tr tin (c th c hoc khng)

4.2.1.4 C ch s dng sc du lch i vi khch du lch* Khi cn thanh ton:+ Phi k hp ng mua sc du lch+ Phi tr bng tin mt+ K tn trn mi t sc du lch

* Khi thanh ton+ Sc du lch ch c th thanh ton bi ngi hng sc, khng th chuyn nhng c+ C th thanh ton trc tip cho cc dch v, hng ha ti cc c s du lch c nhn thanh ton bng sc du lch hoc c th quy i ra tin mt ti cc ngn hng i l ca cc c s pht hnh sc du lch+ Phi k c ch k th 2 trng khp vi ch k th nht ( k khi mua sc du lch) trc mt nhn vin thu ngn hoc nhn vin ngn hng th sc mi c gi tr thanh ton+ V nguyn tc khi thanh ton khng mt ph, nhng trn thc t cc c s nhn thanh ton thng vn thu ph (0.5-2%)

* Khi mt sc du lchCh s hu phi thng bo ngay cho c s pht hnh sc du lch hoc i l ca c s pht hnh sc du lch c n b (thng n mt gi tr nht nh), cc giy t phi c xut trnh l:- Giy t ty thn c dn nh (CMT, pasport)- Hp ng mua sc du lch- Bn tng thut v mt sc du lch

4.2.1.5 C ch thanh ton ca cc c s nhn thanh ton sc du lch

- Cc c s mun nhn thanh ton bng sc du lch cn ng k vi mt c s l i l ca cc t chc pht hnh c cung cp: mu sc du lch, nhng ch dn thanh ton, danh sch nhng sc du lch b nh ch thanh ton- Khi nhn sc du lch, nhn vin thu ngn ti cc c s du lch hoc nhn vin ngn hng phi kim tra cn thn tnh hp l ca t sc. Sau yu cu khch du lch k ch k th hai trc s chng kin ca mnh v kim tra ch k. C th yu cu khch du lch xut trnh chng minh th hay passport.- Trong thi hn quy nh sau khi nhn sc du lch, ngi nhn sc du lch n ngn hng (ni ng k), k hu chuyn nhng cho ngn hng v ngn hng s chuyn tip sc du lch ch yu theo hnh thc nh thu

Mt cng ty l hnh A thu c 450.000 CNY. Vi s tin ny cng ty A mun dng thanh ton 500.000 JPY cho hot ng gi khch. S tin cn li cng ty chuyn thnh EUR. Xc nh s EUR m cng ty A s c. Bit rng cc t gi c cng b nh sau:USD/CNY = 8,2745/80USD/JPY = 118,20/119,60EUR/USD = 1,3450/90

4.2.2 Th thanh ton (Payment card)

4.2.2.1 Bn cht ca th thanh ton

Th thanh ton l mt phng tin thanh ton khng dng tin mt, cho php ngi ch th c th s dng rt tin mt hoc thanh ton tin hng ha, dch v ti cc im chp nhn thanh ton th.S dng: th thanh ton ch yu phc v cho mc ch tiu dng, khng thch hp cho vic mua bn hng ha gi tr ln

Hin nay trn th gii c nhiu mng th thanh ton khc nhau song ni bt nht l cc mng th+ VISA

+ MASTER CARD+ AMERICAN EXPRESS (AMEX)+ DINNERS CLUB+ JCB

4.2.2.2 Phn loi th thanh ton

+ Th tn dng (Credit card): L loi th dng thanh ton tin hng ha, dch v hay rt tin m khi ch th s dng th, ngn hng ch ghi n vo ti khon ca khch hng v gi cho ch th mt bng k ha n yu cu ch th tham chiu thanh ton.Mi th c hn mc tn dng ring.

+ Th ghi n (Debit card): L loi th c dng thanh ton tin hng ha, dch v hay rt tin nhng khi ch th s dng th th ngay lp tc s b ghi n vo ti khon.Ch th phi k qu y trc khi thanh ton v mi th ch c mt hn mc thanh ton m ch th khng c vt qu mc ny

4.2.2.3 Hnh thc ca thLm bng nha cng, c kch thc tiu chun l 96mm x 54mm x 0,76mm

4.2.2.4 Ni dung ca th+ Mt trc:- Cc huy hiu ca cc t chc pht hnh th, tn ca th nh: VISA. Master Card, AMEX, JCB

Biu tng ca th

- S th: c in ni ln mt th: ty theo tng loi th th s lng cc ch s khc nhau v cu trc theo nhm khc nhau

- Ngy hiu lc ca th c in ni thng thng theo 2 cchT ngy. n ngyn ngy- H tn ca ch th- Thng tin ph khc ty thuc tng loi th

+ Mt sau: - Bng t- Ch k ca ch th- S th- Tn, a ch pht hnh th

4.2.2.5 Nhng vn cn lu trong c ch lu thng th

* C ch s dng i vi ch s hu thiu kin c cp th:M mt ti khon vng laiC h s thanh ton ttK hp ng s dng th tn dng vi mt c s ca mng thanh ton- Ch s hu th c th dng thanh ton tin hng ha, dch v ti nhng c s chp nhn th, hoc rt tin ti nhng my rt tin t ng.- Khi thanh ton tin hoc rt tin ngn hng ch ghi n vo ti khon ca h sau mt thi gian nht nh. Cui mi thng ngn hng gi cho ch th mt bng k ha n ch th tham chiu v thanh ton.

* C ch thanh ton ca c s nhn thanh ton bng th tn dng+ c th nhn thanh ton bng th tn dng:ng k (K hp ng thanh ton) vi mt c s thanh ton no ca mng thanh ton.Sau khi ng k ngn hng phi cung cp nhng cng c v nhng thng tin cn thit phc v cho vic thanh ton: Thao tc c hcTh mu,Bn ch dn quy trnh Thng bo v hn mc thanh tonTp ha n tng ngMy ch thBng cp nht danh mc nhng th b nh ch thanh tonc lp t my x l cp php t ng c ni mng trc tip vi trung tm x l th ca ngn hng

+ Khi c khch hng mun thanh ton, c s nhn thanh ton phi kim tra y tnh hiu lc ca th, sau khi kim tra tht k c s thanh ton mi thc hin cc thao tc thanh ton cn thit.Thanh ton bng my ch th (SGK)Chm nht 7 ngy sau khi thanh ton cc c s phi gi 2 ha n n ngn hng ng k nh thu hThanh ton bng my c ni mng (SGK)

4.2.3 Phiu du lch (Voucher)

4.2.3.1 Bn cht ca phiu du lchPhiu du lch l chng t chng minh vic thanh ton trc ca khch du lch cho mt s dch v du lch hoc tt c dch v hng ha c trong chng trnh du lch m h s c s dng trong chuyn hnh trnh du lch

4.2.3.3 Hnh thc ca phiu du lchDo cc doanh nghip gi khch t pht hnh theo mu in sn, khi s dng ch cn in nhng ni dung cn thit

4.2.3.3 Ni dung ca phiu du lch+ Tiu : Voucher, travel voucher, hotel service voucher+ Tn a ch, biu tng, s fax, s telephone...+ Tn, a ch ca c s m phiu du lch c n nh ti+ H tn ca khch du lch+ S lng khch du lch (hoc trng on)+ Thi gian nhn cch dch v+ Lit k cc chi tit dch v v hng ha m khch du lch s c s dng trong chuyn hnh trnh+ Ha cam kt s thanh ton ca doanh nghip l hnh gi khch+ Mt s ni dung khc: s tin thanh ton, s ti khon ca khch du lch

Travel voucher

4.2.3.4 Cc th loi phiu du lch+ Phiu du lch c nhn+ Phiu du lch cho on+ Phiu du lch cho chng trnh du lch trn gi+ Phiu du lch cho cc dch v c bn+ Phiu du lch cho cc dch v b sung+ Phiu du lch m+ Phiu du lch ng

4.2.3.5 Mt s lu khi s dng phiu du lch+ Khch du lch s dng phiu du lch:Dng phiu du lch nhn trc tip t cc nh cung ng du lchXut trnh phiu du lch cho cc doanh nghip l hnh nhn khch nhn c nhng chng t tng ng nh v xem biu din, phiu n, v xe...+ Cc c s du lch ch nn phc v cho nhng phiu du lch c xut trnh khi trc nhn nhng bn phiu du lch tng ng hoc nhng thong tin tng ng v chng.

4.2.3.6 Quy trnh thanh ton Phiu du lch (SGK)4.2.3.7 Pht hnh v lu thng phiu du lch ti Vit NamNhiu cng ty l hnh quc t ca Vit Nam pht hnh phiu du lch cho khch du lch Vit Nam i ra nc ngoi du lch (theo on).Nhiu cng ty l hnh quc t nhn khch v khch sn ca Vit Nam chp nhn phiu du lch ca cng ty l hnh gi khch nc ngoi