tình hình sử dụng các phương thức thanh toán quốc tế ở việt nam

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
 !"#$%
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LỜI MỞ ĐẦU
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+, /0#123.-45637
8+1 91
+!:;< 2#=,<,%!=
>+?->)?52@=+AB=20C%<2
))#D3B-AEFG@// A0#
-H#)I2?+J+EF-0 
91-.;< E
"@%K32,%A+A
<L2,<M+2N+O 1B
+DP=-.2.B1Q).
).12B1R3H3D
6A=S%S+:M-IA-/+<H
)1E
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QEU.VW !
"#$%E
I. Phương thức thanh toán nhờ thu (Collection):
$#,-I@GCXW1S6,
YVZ%. -;<C56<A[**%
'\\[20#)OO#]^'_^'_'\\`aCbc+%V)Cc+U))C&dUUV<E
$[**&'\\[eCfE
1. Khái niệm:
V,)%,<3

5g) - h,4+:
 E++,I1h-0+Z+i4
-I!j)#/+%+:-IE
2. Chúng từ trong phương thức nhờ thu:
o Chứng từ tài chính (financial documents) -ZIa<))c
C5Cf2 Ia+%+1Cf2kaCCf2D
o Chứng từ thương mại (commercial documents):-%.
aCf2]Aa++%Cf2]!=l
]30+>-2l]33BA)
]?E
3. Các hình thức thanh toán nhờ thu:
o Nhờ thu trơn (clean collection):),%3,
<a5637flO#>M]
?,h-Z,%a37f%3B3m%C
]%.E
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o-, +
Giải thích sơ đồ:
a'f $,<)<4]p,%E
a*f $,<3q -Z,%,h4J
 -0E
aTf $h<:<1H h<:%,h1
4!,%E
anf $h<:%1H ,%1:/+AE
a[f $,%+Al]+A2-14#?
JNE$03,%%@+AE
a`f $h<:%1Hl). <>]+Ah
<:<E
arf $h<:<1Hl). <>]+A,
<E

*Trường hợp áp dụng:
− s<:%<1)Gl<:t+4<4B1@E
− Ft-@?A2<AH%2u2)I2D
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$h
<:
<
$,%
$h
<:%
$,<
aTf
a`f
a[f
anf
a'f
a*f arf
− V1v+A1+AE
o Nhờ thu kèm chứng từ (documentary collection):),%
3,<lO#>M,h-Z
,%O+:
 U],%.w]?2l
 U]%.E
Tuỳ theo thời hạn trả tiền ta chia phương thức này làm 2 loại:
 Nhờ thu trả tiền đổi chúng từ (deliver documents against payment-D/P)
,%A13<4]E
Ví dụ thực tế0<AI-u,
&`&
sI-u.1-I3q3 <!
Nhà xuất khẩuR-BxC+Cy3U%12->v-,n\

< RB2,''2z22sU(
Và nhà nhập khẩu
{ccCoC+CoEVEQ2->v"o))|2*n`'^^(2d)1E
CI-u2M <LF_V+A12C-0
UB1R-BxC+Cy3MA56):2-0)%RU
-):hB}2hB}MRU@h,%
h1MRU{ccCoC+CoEVEQ@-3#UB11A+A
1E
 Nhờ thu chấp nhận trả tiền đổi chứng từ (deliver
documents against acceptance-D/A),%34A13<4
]%A3q6+: M1-
.E
~•o@, +,3m%
]0?+h1%l,<t<4
]3 ,%+Al6+AE1:2,3m%
]93BA)1#-@,5637
#,h4v8+3,5637-€O#5
gE
4.Nhận Xét:
&r&
Ưu điểm:
QA,%,<a-@F_Vf
o Người mua:
o Chủ động trong việc thanh toán
o Nguời bán:
• A%<A#],%a-@F_VfE
Nhược điểm:
o Người mua:
• $RUAE
• •B-A%<A)I6)IJ)BE

o Người bán:
• -4%E
• •B<A-A%1)I,%#‚4
q#?J,%E
• $,%3BE
~•+1,<>+J+6E
Giải phápL%A%+J+,<
o $,%-lN+@E
o $,%%!_UOZL%-A%<A1)I,<E
o @+,I,%3B,<H-%
@,%-HA%213 %-3-H<E
&z&
5.Giới thiệu nguồn pháp lý quốc tế điều chỉnh phương thức nhờ thu-URC (Unifprm
Rules for Collection):
beUdUUaVZ%. +O4:s#f<
%'\[`E
Mục đích ra đời:
o 6H,E
o %!A+6a 0fE
FO+H%.%MJ%. 2beU-€-;T)/EP/-h1
6)beU[**C56<A[**%'\\[20#)OO#]^'_^'_'\\`E
Pu%r/*`-3A
o $=-3A->gE
o s6+iJ,E
o s,E
o +#%gE
o E
o €2??3E
o U-3A3E
o "<A1%?‚qE

II. Phương thức thanh toán chuyển tiền (Remittance):
1. Khái niệm:
h1)-A62+-0%43a,+A
2,%2,372,%SIDfj#%h%
&\&
+?]3AJ%%46->1H%4,3a,<2
,56372JI2Df!%4->-H%6->+%4,6->E
2. Quy trình nghiệp vụ thanh toán chuyển tiền:
Quy trình thanh toán chuyển tiền ứng trước (toàn bộ):
Giải thích qui trình:
a'f $,%- h )#1H461,/ C
1:/JhaI-u.%4<A?2%4<A261
k37 0DfE
a*f $h:h33H%+uJ37O#1H
<L-#afl<La(fh )qJ%!@
2-u,B<37< )#1HJN-€-I
6a*<fE
aTf $h> )q<,<E
anf $,<CI-u.-€3qE
Quy trình thanh toán chuyển tiền trả ngay hoặc trả chậm:
&'^&
$h
>
$,%
$h
<:%
$,<
MT;TT
a*f
a'f a*<f

anf
aTf
$h
)q
$,%
$h
1H

$,<
MT;TT
anf
a*f aTf
a'f
a[f
Giải thích quy trình:
a'f o3A-- 3qI-u%<.2,5637O
##02>,372-u,1H
<4],37E
a*f $,3733H%+]2-D )#1H
- h%E
aTf o33H%+2 I)#-J3A2hM+?3A
J,37-H1H261<I61<-€
37E
anf $h1H+)#a<L1-#<fh )qJ
%!@-H1H+A,5637E
a[f $h )q1H,5637a+O l 
h3f61<->-0E
3.Hình thức chuyển tiền:
Hình thức điện báo (telegraphic transfer-T/T)
$h1HO##1HC+)#<L-#

h )q!@+A,!)IE
Ví dụ thực tế:0<AI-u.
&''&
Giải thích:
sI-u.=
Nhà xuất khẩuUB1VU"#E->v'`_Tz-,T^n2,
*[2€R.2EsU(E
Và nhà nhập khẩuU+%Cƒ))C2->vzoCCC2o%C+CƒC
r'*\UC„2oQc+E
C->I-u_C->I
-u2U+%Cƒ))CM+A+@[^…+>JI-u)[n\boF2/
Z).M-I+A3U+%Cƒ))C-I<AR_c5]UB1V
U"#E
Hình thức thư chuyển tiền (mail transfer-M/T):
$h1HO##1HC+)#
h )q!@+A,!)IE
&'*&
~•++:1H<L-#0)I
5637-#?E
4. Nhận xét:
Ưu điểm:
o W+-28O#E
o U?+†E
o J0E
o s. %lE
Nhược điểm:
Người mua:
o +A13RU3B1:h%6)I2)IE
o +A+@$,<3B2 E
$,<

•B-I],%E
III. Phương thức đổi chứng từ trả tiền (Cash against documents-CAD)
1. Khái niệm:
h1)%,371:/h%!
3A3qa+Qf-H]56373,5637
56+-/1-J]C1:/E
V1+6-I43;< +: @
+1J?.E
Sơ đồ qui trình CAD:
&'T&
$$
•7
$‡6
•7
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B<
#
3A3q
J
$•-€
-4a*f
ˆ:/
$s%!
3A3q
a'f
$hs
PaTf
PRU
R3
+i

anf
P
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3.Nhận xét:
Ưu điểm:
Ngừơi bán:$5637<L1+60)IE
o P5))61-I1<4]56+-AE
o A%<A>:],%E
Người mua:
o •BIRUAE
o Qh%#J,<-€O%J, #E
Nhược điểm:
o Người mua•BS-J)I26)I,<3B
-i,.E
o Người bán$,%-IRUSN+A)E
3. Điều kiện áp dụng:
o $,%,<0#%<2!)GE
o }+%<=%l3 %2<.12>+,!<:
,5637E
o }+A123B+A
%E
IV. Phương thức thanh toán tín dụng chứng từ (documentary credit):
&'n&
1. Khái niệm:
V?])%4OA%+-02
%4hah%!?fC1:/J3a,5%!
?f%3 M+A%46->,<a,!)I
?fl6 ]<3q+.%-0
3,<156+h%4<4]tI=
1->-€-++?E

2 Thư tín dụng (Letter of credit-L/C):
a.Khái niệm:
?)%4<h +C1:/J,
37a,%!?f%3 +A,5637a,!)If
6->2+%4,6->@-3#,1O#-i-/1
-J=-3A1->+)-0E
Theo UCP 600:?)<6OA2t-IN1%BA
 093Bj1.%3 SSJh
#<4]I)#E
?)%4<A)q+NJ?E
Tín dụng thư hoạt động theo 2 nguyên tắc:
o Độc lập:
&'[&
Theo điều 4 UCP 600:
(4?<A6)=>-4)@I-u%.
1I-u3%0H)!?E$h3B0+<4
@I-u121A3+?0G - =I-u
1E" 2%3 Jh#2 361O<6g
J?3B4O3 .1<#4J,%!
]%#J,%!@hl@,!E
R63+,I2,!3B-I)I#=h
1=,%!@hE
(4h3B31 3?<63SJ,%!-H
-=<AI-u%72-.%=O1?
%4<43BH+,E
Theo điều 5 UCP600:
Ch]2>1>3hv><L
]3BA2>1>3%]-00H):E
o Tuân thủ nghiêm ngặt
$hv ]tI@

_U2-i@vGJ,%E
b.Các loại thư tín dụng.
+ 0=)._UB
b.1. Thư tín dụng có thể hủy bỏ( Revocable Letter of Credit):
$.)._U1
− CbUV&n^^2 _U3B+‰=Xd++C<)CYl+‰=
XeC<)CY-))._U0HJ1<ŠE
&'`&
− $CbUV&[^^2+:_UA+‰XeC<)C_UY%@))._U
0HJ1<ŠE
h1))._U%h%!_U0H-;2<;l0HJ1
<Š_U<6)i%3B/<+@,!)I_UE._U0H
J1<Š1+ ?-I<!_U0HJ1<ŠO6v
)),+A3BA)O%3 E
Những trường hợp áp dụng L/C có thể hủy bỏ :
$,%%!_U0HJ1<Š-H,<0!5k61k
5637Eo3-I61k563720*+,I
− ?0HJ11O-40#)O%4?3BH
J1E1/A->+‰+_UE
− $,%1:/h%!?3BHJ104
O?J1-€%!E
UI-u%<-I3?3 -#.2C)C52c52C%),
3B-I13B-/1-J-HO#I-uEF-0,%,%!
?0HJ1-H8<;#E•,<6
?1,%%!?3BHJ1,<E
@?0HJ12h%!?G0%4
+#%
− s+Alh331-€=
3A126l 36C-i-3A
J?+@3-IB<Jh#

-;lJ1<Š?-0E
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− s).lh331-€=
3A+A%C-i-3AJ?+@3-I
B<Jh#-;lJ1<Š?-0E
b.2 Thư tín dụng không thể hủy ngang (Irrevocable L/C)
− "#J1<Š1-;_UA-I6J$,!2h
h5a 0fE
− I;< +4+€6+ <!0-A%<A
1)I5637E
− CbUV[^^2 ?3B+‰0HJ113BJ1
-I)3BHJ1E
− CbUV`^^2?)<6OŠ2t-IN1%BA
 093BJ11.%3 SSJ
$h#R4]I)#E
SƠ ĐỒ QUY TRÌNH TÍN DỤNG THƯ KHÔNG HỦY NGANG
Giải thích sơ đồ:
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C?]E
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a*f$,37)%61->%!?- hJ%1:
/%!%4?,5637E
aTfU1:/61->%!?2h%4?
1H?- ,5637BhB<E
anf$hB<-I<A?MB<1,56
37E
a[f$,5637 6? E$ 3B6
->,371:/h%!?-;2<;
?tI@I-u E
a`fo32,5637)<4]C1:/J?
E‚C4_U%,5637M56+- h-I1
->+_UE
arf$h%!?3H%+<4]2 61tI@
? +A,5637BhB<E$ 
613BtIh]0H+A).<4]
5637E
azf$h%!?).<4],371:
/<uE
a\f$,37+A).h%!?E
Ví dụ thực tế20I-uN
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Giải thích bảng hợp đồng ngoại thương trên:
sI-u.=
Nhà nhập khẩu:

UB1VB2->v'^r"‰+/A2V,*2WR.2
VEsU(
Và nhà xuất khẩu:
REWV)V<)U%1%C2->v'\_'''(r3+%e2o%C%
R3C2R33'^'[^2)E
CI-uM<L_U+A13BJ1
+>0-EC-01'*_T_^\2UB1VB- hB}->
%!_U+>Trn^^boFE$hB}35C%5k %!_UO
+:I-uV$Tzr1^r_^T_^\E
o-0hB}_U- h,!)R33<3
<)UE2F23-I_U2h1MB<- RWEV)V<)
U%1%C‹ 3Bv5637M C
->+I-uE C5637Mv<4]-C%- 
R33<3<)UE2F3H%+E
b.3 Thư tín dụng không thể hủy ngang có xác nhận (Confirmed Irrevocable L/C):
)._U3BHJ1-I%4h01?-A%<A
C1:/Jh%!_UE
._U1-I1:/3,<3BH+‰3A
JhE$h-A%<A1-IN)h5
aUc+%<3fEV?5h+626T)/?%!_UE
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SƠ ĐỒ QUY TRÌNH TÍN DỤNG THƯ XÁC NHẬN
b.4 Thư tín dụng chuyển nhượng (Transferable L/C)
− _U3BJ12+-01->1Jh+A-I+A
<41%4/J_U%41,C)#J,
!)I-/:E
− $,!-/:v-I1HI%4l,
!E
− U0H1HI<41%4/J_UE
− U?1HI,,!)I-/:>E

SƠ ĐỒ QUY TRÌNH TÍN DỤNG THƯ CHUYỂN NHƯỢNG
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$37 $5637
$hJ
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Panf
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b.5 Thư tín dụng tuần hoàn (Revolving L/C):
_U3BJ12+-01->+L3_U 3%
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_U/- 36+>I-uE._U1-I+
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3B-;E
− L/C tuần hoàn chia làm 2 loại
o Loại L/C tuần hoàn có tích lũy))._Uk1H3%.
-I+@-I
o Loại L/C tuần hoàn không tích lũy))._U3Bk1H
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− L/C có thể chia ra làm 3 cách tuần hoàn
o L/C tuần hoàn tự động  .-I+@-I
O-40+>%3B/OB<Jh%!_U
o L/C tuần hoàn không tự động:-I%0+>2A0
OB<Jh%!_UE
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o L/C tuần hoàn bán tự động: 13H]1%!_U2+@,
.#)Ol-€ +>_U%3B0q3 B<
Jh%!_U_UMO-40#)O
SƠ ĐỒ QUY TRÌNH TÍN DỤNG THƯ TUẦN HOÀN
b.6 Thư tín dụng giáp lưng (Back to back L/C) :
− )._U%!O%4_U3E$g)3-I_U,
37%!%2,56371:/h%%!%4_U
3O_U60@4/_U
<-/a%C+_UfE_U%!N)_U)E
− ._U1,-@+,I%<+
− o]J_U)A_U
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SƠ ĐỒ QUY TRÌNH TÍN DỤNG THƯ GIÁP LƯNG
b.7.Thư tín dụng dự phòng (Stand-by letter of credit):
− _U1->h1,5637_37 N
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− +>J_Uo&<13A*…&'[…+>I-u.E
− ,-A%<A#+@2-l
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