Zoom-Bi.com -- Cac Phuong Thuc Thanh Toan Quoc Te 0344

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Mc lcLi m u........................................................................................................................... A.Cc phng thc thanh ton quc t trn th gii v Vit Nam.................................... I- Phng thc thanh ton nh thu (Collection)....................................................... 1............................................................................................................................K hi nim............................................................................................................ 2............................................................................................................................C hng t trong phng thc nh thu................................................................ 3............................................................................................................................C c hnh thc thanh ton nh thu....................................................................... 4............................................................................................................................R i ro trong phng thc nh thu..................................................................... 5............................................................................................................................G ii thiu ngun php l quc t iu chnh ngun phng thc nh thu URC (Uniform Rules for Collection................................................................. II-Phng thc chuyn tin (Remittance)............................................................... Khi nim.................................................................................................................. Quy trnh nghip v thanh ton chuyn tin........................................................... Hnh thc chuyn tin.............................................................................................. III-Phng thc i chng t tr tin (CAD)........................................................ Khi nim..................................................................................................................

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1. u im ca phng thc thanh ton CAD................................................ 2. iu kin p dng........................................................................................ 3. IV-Phng thc thanh ton tn dng chng t............................................ 4. Khi nim...................................................................................................... 1. Th tn dng.................................................................................................. Khi nim.................................................................................................................. Cc loi th tn dng................................................................................................ b1. Th tn dng c th hy ngang.......................................................................... b2. Th tn dng khng th hy ngang.................................................................... b3. Th tn dng khng th hy ngang c xc nhn............................. b4. Th tn dng chuyn nhng........................................................... b5. Th tn dng tun hon.................................................................... b6. Th tn dng gip lng..................................................................... b7. Th tn dng d phng..................................................................... b8. Th tn dng iu khon ............................................................ b9. Th tn dng i ng........................................................................ u v nhc im.................................................................................. Ri ro v cch phng chng.................................................................... Gii thiu Quy tc v thc hin thng nht v tn dng chng t. V-Phng thc thanh ton ghi s................................................................................... Khi nim........................................................................................................................ Quy trnh thanh ton........................................................................................................ Nhn xt.......................................................................................................................... iu kin p dng.......................................................................................................... VI-Mua bn i lu (counter trade)................................................................................ -2-

1. Khi nim............................................................................................................ 2. Nhn xt.............................................................................................................. VII-Tr tin mt (by cash)............................................................................................. B.Tnh hnh s dng cc phng thc thanh ton ca mt s doanh nghip trn a bn thnh ph............................................................................................................................... Cng ty Bc Sinh................................................................................................................... Cng ty th cng m ngh Phong Cch Vit...................................................................... Phng thc thanh ton tn dng chng t....................................................... Phng thc thanh ton T/T............................................................................... Phn tch m hnh SWOT v vn la chn phng thc thanh ton T/T ca Cng ty.......................................................................................................... C.Kin ngh........................................................................................................................... i vi Nh nc............................................................................................... i vi ngn hng............................................................................................... Kt lun.................................................................................................................... Ti liu tham kho.................................................................................................... Ph lc......................................................................................................................

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LI M UTrong thi i ton cu ha nh hin nay,khi hot ng xut nhp khu din ra ngy cng nhiu v cc phng thc thanh ton quc t cng ngy cng tr nn ph bin, vic thanh ton gia ngi bn v ngi mua nhng v tr a l cch xa nhau, vi nhng ro cn v ngn ng, thi quen mua bn, lut lkhng h n gin.Dn ti nhu cu cn thit phi c cc phng tin thanh ton tin li, t ri ro. Do cc phng thc thanh ton quc t cng ngy cng a dng v ph bin. Vi mi phng thc thanh ton khc nhau, ngi mua phi tr tin bng cch no, ngi bn s nhn tin ra sao, h giao nhn trc tip hay

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thng qua trung gianGia cc hnh thc thanh ton a dng, ti sao cng ty A li p dng loi ny, cng ty B p dng kiu kia Tt c nhng thc mc trn s c gii p phn no trong bi tiu lun ny.

A.Cc Loi Phng Thc Thanh Ton Quc T Trn Th Gii V Vit Nam.I. Phng thc thanh ton nh thu (Collection): Nghip v thanh ton nh thu c hng dn theo Quy tc thng nht v nh thu do Phng Thng mi quc t sa i v ban hnh theo xut bn s 522 nm 1995, c hiu lc thc hin t 01/01/1996 (The Uniform Pules for Collection-ICC Pub. No 522-1995 Revision). 1. Khi nim: Phng thc nh thu l phng thc thanh ton m ngi bn sau khi hon thnh xong ngha v giao hng th lp hi phiu gi n ngn hng nh thu h s tin ghi trn hi phiu. Trong trng hp ny ngn hng ng vai tr trung gian gip thu h tin v c hng t l phn trm trn s tin thu c. 2. Chng t trong phng thc nh thu: o Chng t ti chnh (financial documents): hi phiu i n (bill of exchange), hi phiu nhn n (promissory note), sc (cheque), -5-

o Chng t thng mi (commercial documents): ho n thng mi (invoice), chng t vn ti (transport documents), chng t s hu hoc cc chng t khc c gi tr tng ng, hoc chng t khc khng phi l chng t ti chnh. 3. Cc hnh thc thanh ton nh thu: o Nh thu trn (clean collection): l phng thc nh thu m sau khi ngi bn (nh xut khu) giao hng ho hoc thc hin dch v s gi chng t ti chnh nh ngn hng i tin ngi mua (nh nhp khu) m khng km theo chng t thng mi.

S nh thu phiu trn(3) Ngn hng bn (2) (7) Ngn hng bn mua (5) (4)

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Ngi bn (1) Gii thch s :

Ngi mua

(1) Ngi bn giao hng lp b chng t gi thng ngi mua. (2) Ngi bn k hi phiu i tin ngi mua v nh ngn hng thu h tin ca hi phiu . (3) Ngn hng bn bn chuyn hi phiu cho ngn hng bn mua v nh ngn hng ny thu h tin ngi mua. (4) Ngn hng bn mua chuyn hi phiu cho ngi mua v yu cu tr tin.

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(5) Ngi mua tr tin hoc t chi tr tin, iu ny hon ton ph thuc vo thin ch ca h. Ni chung sau khi nhn hng ngi mua mi tr tin. (6) Ngn hng bn mua chuyn tin hoc hon li hi phiu b t chi tr tin cho ngn hng bn bn. (7) Ngn hng bn bn chuyn tin hoc hon li hi phiu b t chi tr tin cho ngi bn.

*Trng hp p dng: Hai bn mua bn tin cy ln nhau hoc hai bn cng trong ni b cng ty vi nhau. Dng thanh ton cc ph vn ti, bo him, hoa hng, li tc, Phng thc ny ch p dng cho hnh thc tr ngay v tr sau. o Nh thu km chng t (documentary collection): l phng thc nh thu m sau khi ngi bn giao hng hoc thc hin dch v s nh ngn hng i tin ngi mua da trn: Chng t thng mi + chng t ti chnh, hoc Chng t thng mi. Tu theo thi hn tr tin ta chia phng thc ny lm 2 loi: Nh thu tr tin i chng t (deliver documents against payment-D/ P): ngi mua phi thanh ton ngay khi nhn b chng t. V d thc t: ta c bng hp ng nh thu sau

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Hp ng ngoi thng ny c k kt bi: Nh xut khu: Bnh ng Fisheries Joint stock Company, a ch: ng 49 bn Bnh ng, phng 11, qun 8, Tp,HCM V nh nhp khu: Effegi Service S.P.A, a ch: Via Spallanzani, 2 46100 Mantova, Italy. Theo hp ng, se tin hanh thanh toan bng phng thc D/P tra ngay ,theo o Cng ty Bnh ng Fisheries Joint stock se sn xut va giao hang ln tau, sau lam BCT a ln ngn hang ng , ngn hang ng s gi BCT ti ngn hng ngi mua v -8-

ngn hng ny s giao BCT cho Effegi Service S.P.A vi iu kin Cng ty ny phi tr tin thanh ton ngay. Nh thu chp nhn tr tin i chng t (deliver

documents against acceptance-D/A): ngi mua khng phi thanh ton ngay khi nhn b chng t m phi k chp nhn thanh ton trn hi phiu v s thanh ton vo ngy o hn. =>So vi phng thc nh thu phiu trn th phng thc nh thu km chng t c tnh an ton trong thanh ton cao hn v ngn hng thay mt ngi bn dng b chng t khng ch ngi mua tr tin hoc chp nhn tr tin. Tuy nhin , nh thu km chng t cng khng phi l phng thc thanh ton an ton tuyt i vi ngi xut khu v vic nh ngn hng thu h tin ch din ra sau khi ngi xut khu thc hin xong ngha v giao hng. 4.Nhn Xt: u im: An ton cho c ngi mua v ngi bn (i vi hnh thc D/P) o Ngi mua: o Ch ng trong vic thanh ton o Ngui bn: Nhc im: o Ngi mua: Nhn BCT gi. Khng m bo v s lng v cht lng ca l hng. m bo vic thanh ton t ngi mua (i vi hnh thc D/P).

o Ngi bn: -9-

Tc thanh ton chm. Khng bo m quyn li cho ngi mua v vic thanh ton tu thuc vo thin ch ca ngi mua.

Ngi mua khng nhn hng.

=> Trong phng thc thanh ton ny ngi bn chu ri ro co nht. Gii php: nhm gim ri ro cho ngi bn: o Ngi mua t cc trc s tin thanh ton. o Ngi mua m L/C d phng nhm m bo quyn li cho ngi bn. o i vi trng hp ngi mua khng nhn hang: ngi bn co th m phn vi ngi mua gim gi, hay kim i tc khc bn.

5.Gii thiu ngun php l quc t iu chnh phng thc nh thu-URC (Unifprm Rules for Collection): URC do ICC (Phng thng mi quc t trc thuc Lin Hip quc) ban hnh vo nm 1956. Mc ch ra i: o Thng nht cch hiu v phng thc nh thu. o Lm c s gii php tranh chp (nu c). Do s pht trin mnh m ca thng mi quc t , URC sa i 3 ln . Gn y nht l URC 522 theo xut bn s 522 nm 1995, c hiu lc thc hin t 01/01/1996. Gm 7 phn v 26 iu khon: o Nhng iu khon v nh ngha chung. o Hnh thc v cu trc ca nh thu. - 10 -

o Hnh thc nh thu. o Trch nhim v ngha v. o Thanh ton. o Li, ph v cc chi ph khc. o Cc iu khon khc. o Vn bn ny mang tnh tu .

II. Phng thc thanh ton chuyn tin (Remittance): 1. Khi nim: y l phng thc thanh ton n gin nht, trong mt khch hng (ngi tr tin, ngi mua, ngi nhp khu, ngi mc n) u nhim cho ngn hng phc v mnh trch t ti khon ca mnh mt s tin nht nh chuyn cho mt ngi khc (ngi bn, ngi xut khu, ch n,) mt a im nht nh v trong mt thi gian nht nh. 2. Quy trnh nghip v thanh ton chuyn tin: Quy trnh thanh ton chuyn tin ng trc (ton b): Ngn hng dch v (3) Ngi bn (4) Gii thch qui trnh: MT;TT Ngn hng bn mua (1) (2b)

(2a)

Ngi mua

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(1) Ngi mua n ngn hng vit lnh chuyn tin v np cc giy t cn thit theo yu cu ca ngn hng (hp ng ngoi thng mt bn chnh, mt bn sao, giy php nhp khu nu c). (2) Nhn vin ngn hng sau khi kim tra h s ca nh nhp khu th thc hin chuyn tin bng in (TT) hoc bng th (MT) cho ngn hng i l ca mnh nc ngoi, ng thi thng bo cho nh nhp khu bit lnh chuyn tin ca h c chp thun (2b). (3) Ngn hng dch v i l bo cho ngi bn. (4) Ngi bn giao hng theo hp ng ngoi thng k. Quy trnh thanh ton chuyn tin tr ngay hoc tr chm: MT;TT Ngn hng chuyn tin (2) (3)

Ngn hng i l (5) Ngi bn

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Ngi mua (1)

Gii thch quy trnh: (1) Sau khi tho thun i n k hp ng mua bn ngoi thng, ngi xut khu thc hin vic cung ng hng ha, dch v cho ngi nhp khu, ng thi chuyn giao ton b chng t cho ngi nhp khu. (2) Ngi nhp khu sau khi kim tra chng t, ho n vit lnh chuyn tin gi n ngn hng phc v mnh. (3) Sau khi kim tra, nu hp l v kh nng thanh ton, ngn hng s trch ti khon ca ngi nhp khu chuyn tin, gi giy bo n v giy bo thanh ton cho nh nhp khu. - 12 -

(4) Ngn hng chuyn tin ra lnh (bng th hay in bo) cho ngn hng i l ca mnh nc ngoi chuyn tin tr cho ngi xut khu. (5) Ngn hng i l chuyn tin cho ngi xut khu (trc tip hoc gin tip qua ngn hng khc) v gi giy bo cho n v .

3.Hnh thc chuyn tin: Hnh thc in bo (telegraphic transfer-T/T) Ngn hng chuyn tin thc hin vic chuyn tin theo cch ra lnh bng in cho ngn hng i l nc ngoi tr tin cho ngi hng li. V d thc t: Ta c bng hp ng ngoi thng sau

Gii thch: Hp ng ngoi thng gia:

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Nh xut khu: Cng ty Phong Cch Vit. a ch: 16/38 ng 304, phng 25, qun Bnh Thnh, Tp.HCM. V nh nhp khu: Carmen Wallstein, a ch: 8 Steen Lane, Somerset West 7129 Capetown, South Africa. Theo qui inh hp ng ap dung phng thc thanh toan T/T theo qui inh hp ng, Carmen Wallstein se tra trc 50% gia tri cua hp ng tc la s tin 549 USD, phn con lai se c tra sau khi Carmen Wallstein nhn c ban B/L qua fax t Cng ty Phong Cch Vit. Hnh thc th chuyn tin (mail transfer-M/T): Ngn hng chuyn tin thc hin vic chuyn tin theo cch gi th ra lnh cho ngn hng i l nc ngoi tr tin cho ngi hng li. =>Trong hai hnh thc trn th hnh thc chuyn tin bng in c li chi nh xut khu v nhn tin nhanh nhng in ph cao. 4. Nhn xt: u im: o Qui trnh n gin, d thc hin. o Chi ph r. o Th tc nhanh chng. o Hn ch s dng tin mt. Nhc im: Ngi mua: o Tr ngay khi nhn BCT: khng yn tm v cht lng, s lng hng ho. o Tr trc: Ngi bn khng giao hang, giao hang thiu. Ngi bn: - 14 -

Khng nhn c tin thanh ton t ngi mua.

III. Phng thc i chng t tr tin (Cash against documents-CAD) 1. Khi nim: y l phng thc thanh ton m ngi nhp khu yu cu ngn hng m ti kho k thc (Trust Account) thanh ton tin cho ngi xut khu khi ngi xut khu xut trnh y chng t theo yu cu. Phng thc thanh ton ny rt c a chung v kh ph bin trn th gii v nhn tin nhanh trong ngy v th tc t phc tp.

S qui trnh CAD:K kt hp ng ngoi thng

Nh Nhp Khu

Giao hang(3)

Nh Xut Khu Thng bo vic tai khoan ky thac cua nha NK a hoat ng (2)

Yu cu NH m tai khoan ky thac (1)

Giao BCT(5)

Ngn Hng

Giao BCT cho Bank va rut tin(4)

3.Nhn xt: u im: Ngi bn: Nh xut khu thanh ton bng phng thc ny rt c li. o Giao hng xong l ly c tin ngay v b chng t xut trnh n gin. o m bo vc thanh ton t ngi mua. Ngi mua: o Khng s BCT gi. o An tm v vic giao hang ca ngi bn v s gim st ca ngi i din. - 15 -

Nhc im: o Ngi mua: Khng chc s lng, cht lng v ngi bn giao hang khng ng thi hn. o Ngi bn: Ngi mua nhn c BCT nhng cha chc h tr tin lin. 3. iu kin p dng: o o Ngi mua v ngi bn c quan h mua bn tt, tin tng ln nhau. p dng trong mua bn nhng mt hng khan him, bn chy, th trng bn ngi xut khu. o p dng cho phng thc tr tin ngay, khng p dng cho phng thc tr tin chm. IV. Phng thc thanh ton tn dng chng t (documentary credit): 1. Khi nim: Phng thc thanh ton tn dng chng t l mt s tho thun m trong , mt ngn hng (ngn hng m th tn dng) theo yu cu ca khch hng (ngi xin m th tn dng) cam kt s tr mt s tin nht nh cho ngi th ba (ngi hng li s tin th tn dng) hoc chp nhn hi phiu do ngi th ba k pht trong phm vi s tin khi ngi th ba ny xut trnh cho ngn hng mt b chng t thanh ton ph hp nhng quy nh ra trong th tn dng.

2.. Th tn dng (Letter of credit-L/C): - 16 -

a.Khi nim: Th tn dng l mt bc th do ngn hng vit ra theo yu cu ca ngi nhp khu (ngi m tn dng th) cam kt tr tin cho ngi xut khu ( ngi hng li) s tin nht nh, trong mt thi gian nht nh vi iu kin ngi ny thc hin ng v y nhng iu khon quy nh trong l th . Theo UCP 600:Th tn dng l bt c s tho thun no,d c gi hay m t nh th no th n cng khng hu ngang v v vy to thnh cam kt chc chn ca ngn hng pht hnh v vic thanh ton cho b chng t hp l. Th tn dng l mt vn bn php l quan trng ca phng thc tn dng th. Tn dng th hot ng theo 2 nguyn tc: o c lp: Theo iu 4 UCP 600: Mt th tn dng v bn cht l nhng giao dch c lp vi hp ng thng mi hay cc hp ng khc m c th l c s cho th tn dng. Ngn hng khng c rng buc vi hp ng nh vy,ngay c khi trong th tn dng c dn chiu n nhng hp ng ny.V th,cam kt ca ngn hng v vic thanh ton,chit khu hay thc thi bt c ngha v no ca Th tn dng khng ph thuc vo s khiu ni hay bin h ca ngi m pht sinh t mi quan h ca ngi m vi ngn hng pht hnh hoc vi ngi hng. Bt k trng hp no,ngi hng khng c li dng quan h gia cc ngn hng hay gia ngi m vi ngn hng pht hnh. Mt ngn hng pht hnh khng khuyn khch bt k c gng no ca ngi m a nhng bn hp ng tim n,ho n tm va nhng ci tng t nh vy vo th tn dng nh mt b phn khng th tch ri. - 17 -

Theo iu 5 UCP600: Chng t v hng ho,dch v hay cc giao dch khc ngn hng ch giao dch bng chng t ch khng phi hng ho,dch v hay giao dch khc m chng t c th lin quan. o Tun th nghim ngt Ngn hng ch thanh ton nu cc chng t giao hng hon ton ph hp vi L/C, ng vi cc ch dn ca ngi mua. b.Cc loi th tn dng. Trong thanh ton quc t c nhng loi L/C thng dng sau: b.1. Th tn dng c th hy b( Revocable Letter of Credit): Nhn dng loi L/C ny: Theo UCP -400, nu L/C khng ghi r ch Irrevocable hoc ghi r ch Revocable th u l cc loi L/C c th hy b. Nhng theo UCP -500, trn L/C phi ghi r Revocable L/C th mi coi l loi L/ C c th hy b. y l loi L/C m ngn hng m L/C c th sa i, b sung hoc c th hy b L/C bt c lc no m khng cn bo trc cho ngi hng li L/C. Loi L/C c th hy b ny trong thanh ton quc t t c s dng bi v L/C c th hy b thc cht ch l li ha tr tin ch khng phi l s cam kt. Nhng trng hp p dng L/C c th hy b : Ngi mua m L/C c th hy b ngi bn c c s xin php giy php xut khu. Sau khi nhn c giy php xut khu, c 2 trng hp: Th tn dng c th hy ngay t ng c hiu lc nh mt th tn dng khng th hy ngang. iu ny cn phi nh r trong L/C .

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Ngi mua yu cu ngn hng m tn dng khng th hy ngang c ni dung tng t nh th tn dng hy ngang m. Cc hp ng mua bn c k kt qua in thoi, telex, fax, email thng khng c tin cy v khng y thc hin hp ng. Do ngi mua thng m th tn dng c th hy ngang d dng b sung v hon thin. Khi ngi bn chp nhn th tn dng ny th ngi mua m th tn dng khng th hy ngang cho ngi bn . i vi th tn dng c th hy ngang, ngn hng m th tn dng vn c mt s trch nhim nh sau: Hon tr tin cho chi nhnh hoc ngn hng khc khi ni ny thanh ton nhng khon tin thanh ton ngay, chp nhn hoc chit khu theo ng cc iu khon ca th tn dng trc khi nhn c thng bo ca ngn hng pht hnh v vic sa i hoc hy b th tn dng . Hon li tin cho chi nhnh hoc ngn hng khc khi ni ny thanh ton nhng khon tr chm theo ng cc iu khon ca th tn dng trc khi nhn c thng bo ca ngn hng pht hnh v vic sa i hoc hy b th tn dng . b.2 Th tn dng khng th hy ngang (Irrevocable L/C) Vic hy b hay sa i L/C phi c chp thun ca Ngi th hng, ngn hng pht hnh v ngn hng xc nhn (nu c). c s dng ph bin rng ri nht trong thanh ton quc t bi v n m bo quyn li cho nh xut khu. Theo UCP500, nu tn dng th ghi khng r c th hy ngang hay khng hy ngang th c coi l khng th hy ngang.

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Theo UCP600, th tn dng l bt c s tha thun no, d c gi hay m t nh th no th n cng khng hy ngang v v vy to thnh cam kt chc chn ca Ngn hng pht hnh v vic thanh ton B chng t hp l.

S QUY TRNH TN DNG TH KHNG HY NGANG Ngi nhp khu (Applicant) (9) (8) (2) (3) (6) (7) Gii thch s : (1) Ngi nhp khu v ngi xut khu k kt hp ng thng mi vi iu khon thanh ton theo phng thc tn dng chng t. (2) Ngi nhp khu lm giy ngh m tn dng th gi n ngn hng ca mnh yu cu m mt th tn dng cho ngi xut khu. (3) Cn c vo yu cu v giy ngh m tn dng th, ngn hng pht hnh mt th tn dng v chuyn th tn dng n ngi xut khu thng qua ngn hng thng bo. (4) Ngn hng thng bo nhn c bn gc th tn dng s thng bo ngay cho ngui xut khu. (5) Ngi xut khu nu chp nhn th tn dng th tin hnh giao hng. Nu khng chp nhn th ngh ngi nhp khu yu cu ngn hng m th tn dng sa i, b sung th tn dng cho ph hp vi hp ng v tin hnh giao hng. (5) (1) (7) (6) (4) Ngi xut khu (Beneficiary)

Ngn hng pht hnh (Issuing Bank)

Ngn hng thng bo (Advising Bank)

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(6) Sau khi giao hng, ngi xut khu lp b chng t thanh ton theo yu cu ca th tn dng. Tu theo ni dung L/C m ngi xut khu s xut trnh n ngn hng c quy nh trong L/C. (7) Ngn hng m th tn dng kim tra b chng t thanh ton, nu thy ph hp vi th tn dng th tin hanh tr tin cho ngi xut khu thng qua ngn hng thng bo. Nu thy khng ph hp ngn hng t chi thanh ton v c th gi tr li ton b chng t cho nh xut khu. (8) Ngn hng m th tn dng giao li b chng t thanh ton cho ngi nhp khu v yu cu thanh ton bi hon. (9) Ngi nhp khu hon tr tin li cho ngn hng m th tn dng. V d thc t, ta c hp ng ngai thng sau:

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Gii thch bng hp ng ngoi thng trn: Hp ng ngoi thng gia: Nh nhp khu: Cng ty Phng ng, a ch :107 V Trn Ton, Phng 2, Qun Bnh Thnh, TP.HCM V nh xut khu: B.Q Plast Public Company Limited, a ch: 19/111 Moo 7 Thkarm Rd, Samaedam Bangkhuntien, Bangkok 10150, Thailand. Theo hp ng se thanh toan bng phng thc L/C tra ngay khng huy ngang gia tri hoa n. Theo o ngay 12/3/09, Cng ty Phng ng n ngn hang ng nghi m L/C tri gia 37400USD. Ngn hang ng sau khi xem xt v tin hanh m L/C da trn hp ng s PN 387 ngy 07/03/09. Sau ngn hng ng gi L/C n ngn hang ngi thu hng l Bankok bank publicCo.,LTD, khi nhn c L/C, ngn hang nay se thng bao n BQ. Plast Public Company Limited; nu khng tu chinh thi nh xut khu se tin hanh giao hang theo qui inh trong hp ng. Tip theo nh xut khu se hoan chinh b chng t va em n cho Bankok bank publicCo.,LTD kim tra v nhn tin . b.3 Th tn dng khng th hy ngang c xc nhn (Confirmed Irrevocable L/C): L loi L/C khng th hy ngang v c mt ngn hng c uy tn m bo thanh ton theo yu cu ca ngn hng m L/C. Loi L/C ny c yu cu khi ngi bn khng hiu r kh nng thanh ton ca ngn hng pht hnh. Ngn hng m bo ny c gi l ngn hng xc nhn (Confirming bank). Ph xc nhn rt cao, gp 3 ln ph m L/C.

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ngh pht hnh L/C(1)

S QUY TRNH TN DNG TH XC NHN K kt hp ng ngoi thng Nh nhp Nh xut khu Giao hng (4) khuNh Nhn BCT NK tr NH kim khi tin tra ph hp (9) (10) Chuyn tin cho Xut trnh nh XK (8) BCT (5) Thng bo L/C (3)

Ngn hng ca Kim tra+gi BCT+gi in i tin (6) Ngn hng xc nh nhp khu nhnPht hnh L/C (2)

Thanh ton ngay khi nhn in (7)

b.4 Th tn dng chuyn nhng (Transferable L/C) L L/C khng hy ngang, trong quy nh quyn ca ngn hng tr tin c tr ton b hay mt phn s tin ca L/C cho mt hay nhiu ngi theo lnh ca ngi hng li u tin. Ngi th hng u tin ch c chuyn nhng cho mt hoc nhiu ngi th hng th hai. C th chuyn nhng ton b hay mt phn s tin ca L/C . Chi ph chuyn nhng thng do ngi hng li u tin chu.

S QUY TRNH TN DNG TH CHUYN NHNG - 24 -

Giao hng (7) Nh nhp khuK kt HNTK kt HNT

ngh Ghi n pht hnh L/ (13) C (1)

Thay i ngh chuyn Thng mt s CT Tr phn nhng L/C ti v xut L/C chnh lch NTH2 trnh BCT cho NTH1 (4) (3)(10)

Ngi th hng th 1

Ngi th hng th 2 boChuyn tin (14)

(13)

Xut Thng bo trnh L/C BCT (8) (6)

Ngn hng ca nh nhp khu

Thanh ton (12)KT v gi BCT(11)

Chuyn tin (14)

Pht hnh L/C (2)

NH ca ngi th hng th 1

KT v gi BCT(9)

Chuyn L/C(5)


b.5 Th tn dng tun hon (Revolving L/C): L L/C khng hy ngang, trong quy nh rng khi L/C s dng ht kim ngch hoc sau khi ht hn hiu lc L/C th n li t ng c gi tr nh c, v c nh vy L/C tun hon n khi no hon tt gi tr hp ng. Loi L/C ny c p dng trong trng hp hai bn xut khu, nhp khu c quan h thng xuyn v i tng thanh ton khng i. L/C tun hon chia lm 2 loi o Loi L/C tun hon c tch ly : l loi L/C cho php chuyn kim ngch t giao hng trc vo t giao hng sau o Loi L/C tun hon khng tch ly: l loi L/C khng cho php chuyn s d ca t giao hng trc vo t giao hng sau L/C c th chia ra lm 3 cch tun hon o L/C tun hon t ng : ht hn t giao hng trc th t giao hng sau t ng c gi tr m khng cn s thng bo ca ngn hng m L/C o L/C tun hon khng t ng: t giao hng sau mun c gi tr, phi c s thng bo ca ngn hng m L/C .

- 25 -

o L/C tun hon bn t ng: nu sau ngy k t ngy m L/C, trc thi hn hiu lc hoc s dng ht gi tr L/C m khng c kin thng bo no ca ngn hng m L/C th L/C sau s t ng c hiu lc

S QUY TRNH TN DNG TH TUN HON K kt hp ng ngoi thng Giao hng (4) Nh xut khu Giao hng tip (10). Xut Ghi trnh c BCT (9) (5)Kim tra BCT v thanh ton (7) Kim tra v gi BCT (6) Pht hnh L/C (2)

Nh nhp khu

ngh pht hnh L/C

Nhn BCT (8)

Thng bo L/C hoc tu chnh L/C (3)


Ngn hng ca nh xut khu

b.6 Th tn dng gip lng (Back to back L/C) : L loi L/C m da vo mt L/C khc . Ngha l sau khi nhn c L/C do ngi nhp khu m cho mnh, ngi xut khu yu cu ngn hng mnh m mt L/C khc da vo L/C gc cho nh cung cp hng ha vi ni dung gn ging nh L/ C ban u (master L/C) .L/C m sau gi l L/C gip lng. Loi L/C ny thng p dng i vi trng hp mua bn qua trung gian S chng t ca L/C gip lng phi nhiu hn L/C gc

- 26 -

Kim ngch L/C gip lng phi nh hn L/C gc. Thi hn giao hng ca L/C gip lng phi nhiu hn L/C gc.

S QUY TRNH TN DNG TH GIP LNG Giao hng (7)K kt HNT

K kt HNT

Nh nhp khu ngh pht hnh L/C (1)

Ngi th hng th 1 Ghi n (15) Ghi c(16)Xut trnh Ghi n Inv v (11) Draft (12) ngh pht hnh L/C gip lng (4)

Ngi th hng th 2Thng Ghi Xut bo c L/C gip

Thng bo L/C (3)Ghi c (10)KT v gi BCT(9)

(16) BCT lng(8) (6)

trnh

Thanh ton (14)Pht hnh L/C (2)KT v gi BCT(13)




Gi in L/C gip lng(5)

b.7.Th tn dng d phng (Stand-by letter of credit): L/C quy nh ngn hng thanh ton thay cho ngi xut khu/ nhp khu nu h khng thc hin theo cam kt nh L/C quy nh . Tr gi ca L/C Stand-by khong 2%-15% tr gi hp ng ngoi thng. Thng p dng m bo cho nghip v thanh ton tin ng trc , hon tin t cc , m bo giao hng - 27 -

Loi L/C ny c p dng ph bin Anh v M.

S QUY TRNH TN DNG TH D PHNG K kt hp ng ngoi thng Khng thc hin nh L/C (4) Nh xut khu Thng bo L/C hoc tu chnh L/C (3)

Nh nhp khu ngh pht hnh L/C hoc tu chnh L/C (1) Ghi n v nhn BCT (8)

Xut Ghi trnh c BCT (9) (5)Kim tra BCT v thanh ton (7)


Ngn hng ca nh xut khu Pht hnh hoc tu chnh L/C (2)Kim tra v gi BCT (6)

b.8 Th tn dng iu khon (Red-clause L/C): L mt s y quyn ca ngn hng m L/C i vi ngn hng chit khu ,ng trc mt khon tin cho ngi c hng, gip ngi ny c th ngun vn giao hng cho L/C m. Theo L/C ny khi nhn tin thanh ton ngi c hng ch nhn c s tin bng s tin ca ha n tr i s tin ng trc theo iu khon . L/C ny c chia lm 2 loi: - 28 -

L/C iu khon khng m bo: l khon tin ng trc khng c m bo i vi ngn hng m L/C. L/C iu khon c m bo: l bn cnh cc giy t trn, ngi xut khu cn phi xut trnh thm chng t c gi tr nh bo lnh ca ngn hng phc v ngi xut khu hay giy nhp kho.

S QUY TRNH TN DNG TH IU KHON K kt hp ng ngoi thng Nh nhp khu ngh pht hnh L/C hoc tu chnh L/C (1) Giao hng (6) Nh xut khuYu cu c ng tin (4)

Nhn BCT (10)

Ghi c (11)Kim tra BCT v thanh ton (9) Kim tra v gi BCT (8)

Xut trnh BCT (7)

Ghi c (5)

Thng bo L/C hoc tu chnh L/C (3)


Ngn hng ca nh xut khu Pht hnh hoc tu chnh L/C (2)

b.9 Th tn dng i ng (Reciprocal L/C): L loi L/C c qui nh l ch c gi tr hiu lc khi L/C khc i ng vi n c m ra. Ngha l khi ngi xut khu nhn c L/C do ngi nhp khu m, th m li mt L/C tng ng th mi c gi tr.

- 29 -

L/C ban u thng c ghi: L/C ny ch c gi tr khi ngi hng li m li mt L/C i ng vi n ch ngi m L/C ny hng v trong L/C i ng phi ghi cu L/C ny i ng vi L/C sngyqua ngn hng. L/C i ng thng c s dng trong vic mua bn trn c s i hng (Barter), ngoi ra khng loi tr kh nng dng thanh ton trong nhng phng thc gia cng quc t c nhiu phc tp.

S qui trnh nghip v th tn dng i ng:Ngn hng bn A Giy ngh m L/C 2 (5) M L/C 1 (3) M L/C 2 (6) Ngn hng bn B

Thng bo L/C 1 (4)

Bn A Nh xut/nhp khu

Giy Thng ngh bo L/C m L/C 2 (7) 1 (2) Hp ng XNK (1) Bn B Nh xut/nhp khu

Ngoi ra cn c cc loi th tn dng c bit khc: o Th tn dng thanh ton (payment credits) o Th tn dng chp nhn (acceptance credits) - 30 -

o Th tn dng thng lng (negotiation credits) o Th tn dng nh thu (collection credits) o Th tn dng c iu khon cho php bi hon bng in (TTR credits) o Th tn dng khng c iu khon bi hon bng in (non-TTR credits) 3. u v nhc im: o u im: Rt an ton cho c nh xut khu v nhp khu

o Nhc im: Chi ph cao Thi gian thanh ton chm. Phc tp Tuy an ton nhng vn tn ti mt s ri ro.

4. Ri ro v cch phng trnh: i vi nh xut khu: Phng thc thanh ton L/C l phng thc thng c p dng nhiu nht v n m bo quyn li cho nh xut khu trong thanh ton. Tuy nhin y khng phi l phng thc an ton tuyt i cho nh xut khu. Sau y l mt s ri ro m nh xut khu thng gp: Ngun gc ri ro 1. Ri ro t pha ngn hng pht hnh L/C khng c uy tn Ni dung ca ri ro Ngn hng khng gi ng cam kt thanh - 31 Bin php hn ch ri ro a. La chn ngn ngn hng ch danh c uy tn ngay t khu k kt hp ng.

thanh ton.

ton

b. L/C c xc nhn bi ngn hng c nu ch danh hoc chi nhnh ca ngn hng pht hnh ti nc xut

2. Ri ro doanh nghip xut khu khng thc hin c ng nhng iu kin m L/C quy nh

a. Thi gian giao hng chm so vi quy nh c L/C.

khu. Dng kinh nghim thc t lp bng chit tnh thi gian, gm hai bng: o Thi gian thu mua v chun b hng ha o Thi gian a hng ln tu Nu khng tha mn vi khung thi gian cho

b. Chuyn ch hng ha khng ng qui nh ca L/C.

php trong L/C th phi tu chnh ngay. Trng hp chuyn ti: iu tra t trc v tuyn ng vn ti Xem hng tu mnh tuyn no. Thu tu chuyn nu tu ln. Tu chnh ri mi giao hng nu khng

c. Giao hng khng ng c cu yu cu.

gii quyt vn chuyn ti c. Trng hp giao hng tng phn, nh xut khu c k L/C v ngh tu chnh khi cn. L/C cho php giao hng my ln Thi gian, khi lng ca tng ln giao hng o c k L/C v chun b hng ha theo ng qui nh. - 32 -

3. Ri ro trong khu thanh ton

Ngi xut khu lp BCT lp khng ng quy nh ca L/ C.

o ngh tu chnh L/C khi cn. o B tr nhn s gii v nghip v khu lp BCT. o La chn i tc nhp khu c thin ch. o c nghin cu k qui nh ca L/C i vi BCT. o Nghin cu k nhng ri ro sai st thng gp i vi tng chng t lp v cch khc phc. Tha thun ngay vi nh nhp khu t khu k hp ng ngoi thng v cc chng t cn xut trnh khi thanh ton. ngh tu chnh L/C khi cn.

i vi nh nhp khu: Ngun gc ri ro 1. T pha nh xut khu Ni dung ri ro Khng cung cp c hng ha theo ng qui nh ca L/C mc d ngi nhp khu khuynh lot vn cho L/C. Bin php hn ch ri ro o Tm hiu k bn hng o Tham vn kin ngn hng v lch s kinh doanh ca ngi cung cp. o Quy nh trong hp ng iu khon Penalty, trong quy nh pht bn no khng thc hin ngha v ca mnh mt cch y . o Yu cu k qu c hai bn ti mt ngn hng m bo thc hin hp ng. - 33 -

o Yu cu nhng cng c ca ngn hng nh: Standby letter of credit, Bank Guaratee, Performance bond bo v quyn li nh 2. Thanh ton da trn chng t m thi o Chng t gi o Chng t khng trung thc o Mu thun gia hng ha v chng t nhp khu. o Yu cu v ni dung chng t v hnh thc chng t phi rt cht ch, khng yu cu chung chung. o Nhng chng t phi do cc c quan ng tin cy cp. o Vn n do hng tu ch danh lp vi l hng nhp khu ln. Khi xp hng ha phi c s gim st ca i din pha nh nhp khu kp thi i chiu s tht gi ca vn n v lch trnh tu. o ngh nh xut khu gi ngay 1/3 b vn n gc thng ti nh nhp khu. o Ha n thng mi c th c i hi phi c s xc nhn ca i din pha nh nhp khu hoc ca phng thng mi hoc i hn ha n lnh s. o Giy chng nhn s lng, cht lng phi c s gim st ca i din pha nh nhp khu hoc i din ca thng mi Vit Nam. 3. Cc ri Hng tu khng tin o Cung cp giy chng nhn, kim tra. o Ginh quyn ch ng thu tu(nhp khu theo - 34 -

ro khc

cy H hng hng ha

iu kin nhm F) o Ch nh hng tu ni ting, c bit nn thu tu ca cc hng c vn phng giao dch ti nc nh nhp khu. o Mua bo him cho hng ha. o Trong hp ng nn rng buc trch nhim ca nh xut khu trong vn xp hng ln tu nh nhp khu theo iu kin FOB stowed, CFR

4. Ri ro t pha ngn hng m L/C

Ngn hng ny khng m bo kh nng thanh ton.

stowed, CIF stowed o Yu cu m L/C ti cc ngn hng uy tn, c tn tui o Ngn hng xc nhn c ch ch danh hay l ngn hng i l ca ngn hng pht hnh L/C ti nc xut khu.

5.Gii thiu Qui tc v thc hin thng nht v tn dng chng t a. UCP 500: UCP 500 Quy tc v thc hnh thng nht Tn dng chng t l nhng quy nh c son tho bi Phng thng mi quc t( (Paris) c hiu lc t 01/01/1994, nhng c coi l lut quc t v ngn hng trong giao dch tn dng chng t v c p dng rng ri trn ton th gii. UCP 500 gm 7 phn, 49 iu khon: Quy nh chung v nh ngha Hnh thc v thng bo tn dng th - 35 T iu 1 n iu 5 T iu 6 n iu 12

Ngha v v trch nhim Chng t Nhng quy nh khc Tn dng th chuyn nhng Chuyn nhng tin hng xut khu a.1 Phm vi p dng:

T iu 13 n iu 19 T iu 20 n iu 38 T iu 39 n iu 47 iu 48 iu 49

o p dng tt c cc tn dng chng t, k c tn dng th d phng, nu tn dng th c dn chiu p dng bn quy tc ny. o Tr khi tn dng th quy nh khc, bng quy tc rng buc tt c cc bn lin quan.

b.UCP 600: b.1 L do chnh sa UCP 500: o Nhm gim thiu v cc tranh chp trong giao dch tn dng chng t gia cc quc gia do cc iu khon ca UCP 500 khng r rng. o Nhm gim thiu chi ph cho doanh nghip trong vic tranh ci cc chng t khng ph hp vi L/C. o Nhm n gin ha, gii thch r ngha cc quy tc ca UCP 500. o Nhm chun ha cc iu khon L/C ph hp vi thc t trong giao dch thng mi quc t. b.2 Nhng iu khon thay i ca UCP 600: o UCP 600 gm 39 iu khon v loi b 8 iu khon ca UCP 500. - 36 -

o Cc iu khon gii thch r rng d hiu. o Xc nh r rng v mi quan h gia tn dng th v hp ng, trch nhim ngn hng pht hnh v tu chnh L/C. o Quy nh tiu chun kim chng t, t chi v thng bo chng t bt hp l. o Quy nh c th cc chng t lin quan vn ti, bo him. Hiu lc ca UCP 600 C hiu lc t 01/07/2007. V. Phng thc thanh tan ghi s ( Open Account): 1. Khi nim: L phng thc thanh ton m trong ngi xut khu sau khi thc hin giao hng hoc cung ng dch v cho ngi nhp khu, th m mt ti khon (hoc 1 cun s) ghi n cho ngi mua v vic thanh ton cc khon n ny c thc hin sau mt thi hn nht nh do 2 bn mua bn tha thun trc. Phng thc ny ch thc hin khi ngi xut khu tin tng hon ton vo kh nng ti chnh ca ngi mua vo ngy o hn v y cng l hnh thc cp tn dng thng mi ca ngi xut khu cho ngi nhp khu. 2. Quy trnh thanh ton ghi s:

NH dch v XK 5

4

NH dch v NK

3 2 1

Xut khu

Nhp khu

- 37 -

(1) (2) (3) (4)

ngi bn giao hng v gi b chng t cho ngi mua. ngi bn gi giy bo n cho ngi mua. ngi mua n ngn hng lm th tc chuyn tin tr cho ngi bn. ngn hng nhp khu chuyn tin tr cho ngi xut khu thng qua ngn

hng dch v ngi xut khu. (5) ngn hng bo c cho ngi xut khu.

3. Nhn xt: u im: o Ngn hng khng tham x l cc chng t v can thip vo qu trnh thanh ton nn cc th tc c gim nh, tit kim c chi ph thanh ton. o i vi ngi xut khu: y l hnh thc khuyn mi bn chu, tng kh nng bn hng, thit lp mi quan h lm n lu di i vi bn mua. o i vi ngi mua: y l phng thc thanh ton rt c li, thng bn xong hng mi tr tin. quyn nh ot v hng ha v thanh ton do ngi mua quyt nh. Nhc im: o y l phng thc thanh ton khng c li i vi ngi xut khu: ri ro trong thanh ton cao, vn lu ng b ng. 4. iu kin p dng: Khuyn co cc doanh nghip Vit Nam nn p dng trong cc trng hp: o L nh nhp khu. o p dng thanh ton gia cng ty m v cc cng ty con c tr s ng cc nc.

- 38 -

o Ngi bn v ngi mua c quan h tin cy, ngi bn khng ch c s tr tin ca ngi mua. VI. Mua bn i lu( Counter Trade): 1.Khi nim: Thc cht y l phng thc thanh ton khng s dng tin lm phng tin ton, m dng hng ha i ly hng ha. C 2 hnh thc mua bn i lu c bn o Barter: hng i hng, ngi bn ng thi l ngi mua, ngi mua ng thi l ngi bn: Giao go ly phn bn, bn phn bn mua go o Buy-Back: l hnh thc ngi bn cung cp my mc, thit b, cng nghv ngi mua s dng chng lm ra sn phm giao li cho ngi bn. 2.Nhn xt: o u im ca hnh thc thanh ton hng i hng l m rng kh nng xut khu sang th trng thiu ngoi t mnh mua hng. Gim c s ri ro trong thanh ton, khi c s bin ng v t gi hi oi. o Nhc im: thc hin thanh ton v m bao hng i hng phc tp c bit trong trng hp nhu cu v trao i hng hai bn mua bn khc nhau: v d bn go mua phn bn nhng ngi mua phn bn cn caf. VII. Tr tin mt ( by cash): Ngi mua thanh ton tin mt cho ngi bn khi ngi bn giao hng hoc chp nhn n t hng ca ngi mua. Phng thc thanh ton ny tuy n gin nhng hin nay t c p dng trong thanh ton quc t v ri ro cao v hiu qu thp.

- 39 -

B. Tnh Hnh S Dng cc Phng Thc Thanh Ton Ca Mt S Doanh Nghip Trn a Bn Thnh Ph:I. Cng ty Bc Sinh. (Ngun: do ch Dng Th An Ry, nhn vin xut nhp khu ca Cng ty Bc Sinh cung cp) o a ch: 170 QL1A, phng Tn Thi Nht, Qun 12, TP.HCM o Lnh vc kinh doanh: Cng ty chuyn v lnh vc gia cng hng may mc xut khu. o Th trng xut khu: Chu u nhng ch yu l M. o Phng thc thanh ton quc t m Cng ty p dng: do l mt n v gia cng nn Cng ty s dng phng thc thanh ton chuyn tin bng hnh thc T/T Do Cng ty lm n da trn s tin tng vi khch hng v gi tr hp ng khng cao => kh nng xy ra ri ro thp . V vy theo Cng ty, nh nhp khu khng cn t cc truc s tin thanh ton II. Cng Ty C Phn Th Cng M Ngh Phong Cch Vit Viet Style Handicrafts Corporation.(Ngun: do ch L Th Trc Mai, nhn vin xut nhp khu ca Cng ty Phong Cch Vit cung cp) o a ch: 16/38 ng 304, phng 25, qun Bnh Thnh, Thnh ph H Ch Minh. o Lnh vc kinh doanh: Cng ty chuyn v lnh vc xut khu cc mt hang th cng m ngh nh: tranh sn mi, cc loi bn gh bng my, tre o Th trng xut khu ch yu l chu u. o Cc phng thc thanh ton quc t m Cng ty thng s dng trong cc hp ng: - 40 -

Phng thc thanh ton tn dng chng t.

i vi nhng trng hp: gi tr n t hng ln, bo m ng thi gian cho nh nhp khu , nhng khch hng m Cng ty khng tin tng vo kh nng thanh ton ca h (Chu Phi) => Cng ty thng p dng phng thc thanh ton tn dng chng t. Cc bc thc hin phng thc thanh ton tn dng chng t ca cng ty v nh nhp khu hon ton tng t nh l thuyt nu mc A. Ngn hng thng bo ca Cng ty l ngn hng Vietcombank. Loi L/C m Cng ty thng p dng l L/C khng hu ngang. Phng thc thanh ton chuyn tin bng hnh thc in bo (T/T) (thng p dng nhiu nht): i vi phng thc thanh ton bng T/T, a phn khch hng ca Cng ty phi t cc 40% s tin thanh ton. Sau khi Cng ty hon thnh ngha v giao hng v fax B/L cho nh nhp khu th nh nhp khu s chuyn 60% s tin thanh ton cn li cho Cng ty v Cng ty s gi b chng t cho ngi bn. Cng ty chn gii php t cc tin trnh trng hp nh nhp khu khng nhn hng hoc nu c th thit hai s c gim bt.Trong trng hp i tc l khch hng tin cy, lm n lu nm, Cng ty s gim s tin t cc xung. Cng ty thng p dng phng thc ny i vi nhng hp ng c gi tr khng cao ch vo khong 5-10 triu USD. Phn tich m hinh Swot v vn la chon phng thc thanh toan T/T:

im manh o Vic nha nhp khu t coc 40% s lng tin thanh toan giup cho Cng ty giam thiu c rui ro trong vic thanh toan - 41 -

im yu o Vic nhn hang phu thuc vao y mun cua nha nhp khu. Do o Cng ty d gp rui ro nu nha nhp khu khng thanh toan 60% s tin thanh toan con lai.

o Nhn c tin thanh toan nhanh giup cho Cng ty co th xoay vong vn nhanh. o Thu tuc nhanh chong, n gian, chi phi thp.

o Hang hoa bi tn ong do nha nhp khu khng nhn hang, gy kho khn cho Cng ty

C hi o Nha nhp khu t coc trc 40% : Se lam gia tng ngun vn san xut kinh doanh cua Cng ty, do o tranh c tinh trang vay ngn hang khi Cng ty thiu vn Tao iu kin cho Cng ty thc hin tt hp ng nhm tao uy tin cho Cng ty, nh vy nhn c nhiu hp ng hn.

Thach thc o Cng ty cn tao s tin tng cho bn mua vi co nhng trng hp nha xut khu nhn tin t coc nhng khng chiu san xut.

.

C. Kin nghi: o Kin ngh i vi nh nc:

Trong cc phng thc thanh ton quc t th ngn hng ng vai tr kh quan trng c bit l i vi phng thc thanh ton L/C.Tuy nhin quy m hat ng ca h thng cn kh nh so vi cc nc trn th gii.V vy rt cn s gip ca nh nc trong vic pht trin cc sn phm dch v cng nh cc phng thc thanh ton c bit l phng thc tn dng chng t.

- 42 -

Nh nc nn nh hng t chc hi ch trin lm thng mi, thnh lp cc t chc lm cng tc xc tin thung mi gip cho cc doanh nghip Vit Nam d dng tm kim i tc v cc thng tin v cc i tc nhm trnh c nhng ri ro trong kinh doanh ngoi thng nh:nhng thng tin sai lch v i tc kinh doanh, khng hiu r nhu cu th hiu ca nc ngoi

Xy dng h thng php lut cht ch v hon thin v lnh vc ti chnh ngn hng, c bit l phi c nhng quan im v quyn v ngha v ca cc bn tham gia khi s dng phng thc thanh ton tn dng chng t.

Ngn hng nh nc cn phi tng cng gim st cc hot ng ca ngn hng thng mi, trnh trng hp v chy theo li nhun m cc ngn hng m L/C trn lan nhng khng c kh nng thanh ton lm nh hng ti uy tn ca h thng ngn hng VN.

Nng cao cht lng cng tc kim ton cc DN, c bit l cc DNNN gip cho cc ngn hng c nhng thng tin chnh xc v tnh hnh ti chnh ca cc doanh nghip khi thc hin thm nh kh nng thanh ton ca cc DN.

o

Kin ngh i vi ngn hng:

Tng cng cng tc t vn cho khch hng, ngn hng cn cung cp cho doanh nghip VN nhng hng dn c th v quy trnh thanh ton, nhng thun li v kh khn,nhng iu lut quc t c p dng khi s dng phng thc thanh ton quc t.

Cc ngn hng VN ni chung phi quan tm n vic m rng i l ca mnh nc ngoi.Nh vy s gip ch rt nhiu cho cc ngn hng VN trong vic pht trin cc sn phm thanh ton quc t ni chung v sn phm thanh ton tn dng chng t ni ring. - 43 -

Tng cng o to, nng cao trnh nghip v cho cc nhn vin bng cc kho hc chuyn mn trong v ngoi nc, nht l trong nghip v kim tra b chng t thanh ton nh l thung xuyn nng cao kin thc v thanh ton quc t, v cc iu lut p dng trong phng thc thanh ton L/C.

a dng ho cc sn phm dch v h tr cho cc DN nh vic la chon nhng sn phm phng nga ri ro, c bit l ri ro t gi.

c bit i vi phng thc thanh ton L/C cc ngn hng nn xem vic a ra t l k qu m L/C, t l chit khu b chng t hng ho cng nh thi gian thc hin chin lc kinh doanh hp dn,thu ht khch hng.

KT LUN- 44 -

Mi phng thc thanh ton u c nhng u im v nhc im ring, mi Doanh nghip s da vo kh nng ca mnh m p dng loai phng thc thanh ton ph hp.Ngoi thng Vit Nam ang trn pht trin v hi nhp. tuy nhin vic s dung cc phng thc thanh ton cn hn ch, mt s phng thc v ang c p dng trn th gii nhng vn cha c vn dng Vit Nam. Hi nhp quc t tuy nhiu thach tc nhng ng thi cung m ra cho cac doanh nghip Vit Nam nhiu c hi ln, nhng hp ng ngoai thng vi tri gia cao.

Ti liu tham kho1. K Thut Kinh Doanh Xut Nhp Khu GS.TS.V Thanh Thu - 45 -

2. Gio Trnh K Thut Ngoi Thng TS. on Th Hng Vn 3. Gio Trnh Tn Dng Ngn Hng ACB Kho K 06.08 (Thng 7-8 nm 2008) 4. Nghin Cu Khoa Hc : ti Cc Tranh Chp Thng Pht Sinh Trong Phng Thc Thanh Tan Chng T (LC) Vit Nam- Cng Trnh D Thi Gii Thng Khoa Hoc Sinh Vin-EURKA ln 8/2006. 5. Nghin Cu Khoa Hc : ti Phng Thc Thanh Ton Tn Dng Chng T NHng Ri Ro Tim n V Bin Php Hn Ch- Cng Trnh D Thi Gii Thng Khoa Hoc Sinh Vin-EURKA ln 9/2007. 6. www.webketoan.vn 7. www.google.com.vn

Ph lc nh km- 46 -

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