tiểu luận bảo lãnh nhóm 10

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    
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 
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 ' ! ()' # 
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3PM444/A4CIG4K
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2
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3X33X363]k38&9IZ31L=8Z34N/Bt363
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Wc8q7/=3dU94KKKCNCu&MAUnI!H/T3U7I4/W'
M4_NUnI!q'4H1/@3:/A4v'()*+, /01234)56*
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(74)@$4(5)<I4(A@#*JA*4))K@G.5)?!.”fL3Y/A4>38&vChương 1v
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B67U5I@qFW=IrMc3B63K
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3dFIG]'WcvQ5I@I4M738.PU8.U5I@3BL
MZU 31_A8.GU5I@Wsc37rMR3U 31
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(
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U
n
I
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I8&
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BE
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x
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8
!
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n
8&
n
2'
(
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x
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n
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W
n
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n
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'
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K,x
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3/8_
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U
n
I
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• Bảo lãnh là một mối quan hệ nhiều bên, phụ thuộc lẫn nhau
f/>hU5I@'4<648U5I@K8U5I@I4FJ<
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=_7MZJ</>3&WqK /CC3&3L3d3+3R430
L<5CbU5I@B+3lI4=_7OU 4I4F_7
94=_7AU U>35v
z=_7J</>O8./8J3U5I@M48.R8qK
z=_7J</>O8./8J3U5I@M4'4K
J</>U5I@WsB+C>9LB+31=_7 K`a31Wc
<'3HU=_74I 7I^M43158q/LK

8
!!Y!Y!C@%4G)7_5G;%@/@%12@R4)M
• Thứ Nhất, về bản chất pháp lýv
n
I
!
'

I4]k38&9T3
4M8&

/T3aK
- ?3Y8&99/FU5I@'43d+
n
38
(
3x
(
]

C
7q3~v;dC3d9/FU5I@'4]3?363+
n
38
(
3x
(
]



MZ8363I48&'c37c37 k8.K
- R3 IJGM431?3Y3 7<8FA7<B]K
- 9/FU5I@'4UXUF3<5I4dR3/-BhB]93&
_48Z331\_AE_/k3d<6<IGK
- ?/T3a3d9/FU5I@'4/8J3C7q3~vFTU5I@
'4]363+
n
38
(
3x
(
]

c37F3633 7<HTB63B
c379/FU5I@31?3Y3 7<8MGH363+
n
38
(
3x
(
]


<5WV]R/LOB•G3 +7<MR'4b/5U5Wc
43/>M=3dNUeB3Y<G/1Mo8&

c37r
MR4W53B634K;[MNIh]449/FU5I@3 7<
3d363+
n

38
(
3x
(
]

I+/8J34I4IGNG8I4+

9/FB
]31/AB7HM?]R8<5/8J33Y<Y<}<9/FUq3&_48Z3
31\_A'448Z3,

M4<531M=<6</kE_
/k3d<6<IGK
9/FB]U5I@'48.3kWc3<=3dFW=_
X3<6<Ih/T3aH3l6<]R 34MU5I@31?3Y3 7<
3d363+
n
38
(
3x
(
]

8_X3MAdR3U5I@H<?U5I@HZ9U5
I@M43633L46<]R/=MZU M<93BLU5I@'4y
• Thứ Hai, về chủ thể: 9/+

U5I@'4U.3[]I93d
n

/T3
U

c3

I4+
n
38
(
3x
(
]

/13d
(
I4'4c3

K
,Nv
n
'9/FU5I@'4M=]rI4I9B]31/Fd
3H3l31363+
n
38
(
3x
(
]

B]'43 7<NZ31/d

363/AB7MAM=HN/F3 +B•G7<MRM4B7B
] 8&8.K
• Thứ Ba, trong bảo lãnh ngân hàng: +
n
38
(
3x
(
]

B+3l3183633d8.
U5I@43o31 83633d4B]K
• Thứ Tư, giao dịch bảo lãnh ngân hàng:
- ;1R3/?3M4

_59I'

<J</+

H+

J</+

U5I@M4

/+

U5
I@€3B
(

U5I@K
- J</>431=I 7'_5MZH58qI^8I9
44/F3IG<MZ35MA<8&]73dC3[8<8&]7MA_AH
rMR<6<Ih3d3633dCK
9
- =_7'•_5OJ</>4C7q3~vM73BhBLJ</>
]k3MRU5I@I4 'H/>.I43&Wq<6<Ih/CBhBLJ</>U5
I@M48J3I9HM73BhBLJ</>U5I@I47_53dJ</>]k3MRU5
I@H/>.I4+

<8&P3/Cc37J</>]k3MRU5I@K
- ?/F3IG<OJ</>4C7q3~vJ</>4M+7B+C
/8& I43J</>BM+7M48J3I9K,73c37_AHr
MR3d363U J</>4B+CUk<RF3M43<=UqM73c3
_AHrMR3d363U J</>BM48J3I9KJ</>]k3MRU5
I@Uk U=M+7WBJ</>U5I@/@/8J3BhBLNG_5<6<Ih
253J</>U5I@M43633dC3dJ</>/1I48L4‚J<
/>U5I@M^317Ic3HpBM73BhBLJ</>U5I@M<9363/A
B7317Ic313/@/8J3_/kAFIG]'Wc$K
• Thứ Năm, giao dịch bảo lãnh ngân hàng không phải là giao dịch hai hay ba bên mà là
giao dịch kép. Vì:
- C/9/8J3R3/?3M4/F3&3dL3dNI4<648U5I@E 
303dB634M4V3U 31_A•U GU5I@/CG Aa
I]k3MR<?U5I@N+
n
38
(
3x
(
]


B+CB+L4BhBL35
I9J</>EPcvJ</>]k3MRU5I@/8J3BhBL8Z3M4J</>
U5I@/8J3BLWK
- Pc4C7=_7<6<IhOJ</>H/1J</>]k3MR
U5I@/1MoI43&Wq<6<Ih/C+
n
38
(
3x
(
]

BhBLJ</>U5I@{
3oJ</>U5I@/8J3BhBLI4bc37rMR3d+
n
38
(
3x
(
]


/@<6WJ</>]k3MRU5I@q/'/8J3CI4rMR<64
8U5I@K
- ,73+
n
38
(
3x

(
]

BLJ</>4/Ab8ZZ+

R3/?3
3M431/F3&=Y8/A4H3[TB63<56Wc/F3IG<
3d4M<6<IhB63H]ab354M4/A]+

3dLI4+
n

38
(
3x
(
]

c37  X3c7M4UN/ƒK
• Thứ Sáu, theo thông lệ quốc tế:
- 
n
I
!
'

I4]

3B+
n

/&<8&dUqO8./9
]

31'
n
_

3d+
n
38
(
3x
(
]

U5I@K?3YB+Cd3d
J</>U5I@/8J3C7q3~HWB3BLU5I@8U5I@/@
/8J3<'<6J<I7Uq+

+
n
38
(
3x
(
]

HB++

3&_4,`8;d

k3F/>_5kj/=3T3„6/=336y31CIY]
r/9]73+
n
38
(
3x
(
]

<64U5I@/C U=/&<8&d
Ue3BLU5I@HpB U=4/8J3Wc3Y<G3dGU5I@K
- …rv X34/5U538&

GU5I@31C/8J3 '/oA
+
n
38
(
3x
(
]

U5I@B/L93drMR/8J3U5I@48&

/8J3U5
I@B+c37rMR3d:HUb3632YN3P3PMAM738&


/8J3U5I@/@M<9rMR/=MZNK
10

- T3/C438/8J3<56<6<IGc3/k,

MAU5I@1
3M4U5I@'41 HBL33L/kMAU5I@'4
<6<IG,

LWc8&/>MZ3L/kMAU5I@'4<6<
IG3638Z33[8<6<IG_=3LHG<_6M4+I7_=3LK

• Thứ Bảy, Bảo lãnh Ngân hàng là giao dịch được xác lập và thực hiện dựa trên chứng
từ:
- ?3Y3Pp3dU5I@/8J3C7q3~vf+
n
38
(
3x
(
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GU5I@c37
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<M
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3d8&
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U5I@H3633dC4/AUXUF3<5LIG<UbM-U5K

- OM-U54B+3lI4Ub3P3P_AM4rMR3d363
U ]k3U5I@43oI43&Wq<6<Ih/C363U c37_AM4
rMR<6<Ih3dN/=MZU BK
- f8&
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GU5I@ 30+
n
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U5I@c37
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<M
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
38&
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U5I@H:<52YN3633Pp<aJ<MZ+
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]3BLU5
I@N/8J35AK8J3I9H+
n
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U5I@3[<5]cM4M-U5
U5I@I4+
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I93Pp]N<64M4/=3LMZ3633Pp]
8&
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
GU5
I@31J<I7B+M4N31<55AE 3'
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hP36373[8?B†IG3dJ</>H 3&Wq/19]c+
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• Thứ 8, Bảo lãnh Ngân hàng là loại bảo lãnh vô điều kiện (bảo lãnh độc lập):

- ?3YM+/AB73dU5I@'4C7q3~H+
n
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U5
I@<5c37
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<M
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GU5I@WB8&
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4/@
2YN3633Pp<aJ<MZF]3d8U5I@3BLU5I@]
+
n
38
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<64H4B+<RF3M4M738&
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/8J3U5I@31B5

-cc37
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<MR3d:B+K
- ‡
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31IJ?33d8&
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GU5I@H
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B+<5]+
n
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3x
(
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
c37K
11
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• E)74216*5)a1,)<I4(5)bG,)=5)84)M
- Bảo lãnh trực tiếpv"4I9U5I@4/1'4<64U5I@3k
637U5I@c3L<3U /8J3U5I@K8./8J3U5I@3k63
7U>4c3L<3'4<64U5I@K
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Sơ đồ 1
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1. ˆM45GBhBLFJ</>M4 30ˆ<5qFU5I@K
2. ˆ/L'4N'4<64/Ak<64U5I@E
O/AB5M4/AB7/@5GM4BhMZ'4FJ</>
U5I@Kˆ<53X33XbO3lk<64U5I@3dN3'
4I43?263M4u4K'4<64WsB+3k637MA
O3lk<64WHB+3?263HB+u4K
8.2U5I@31C<5Bh_•L3Y<303=4W53dNE 30
3d'4/C2'4qU5I@K'4Ws2E2}NN4
3?H8363<6<'H<8&6B]/C_L/k2E31U5I@
B+K
12
- EO3lk<64U5I@3d8./8J3U5I@H'4<64
Ws<648U5I@38.R8q+_'4+U63[31
C<64U5I@c3L<38.R8qK
- '4+U6BG/8J3U5I@p'4<64<5BC?
3'c33dU5I@W/1+U638.R8qK'4+U6
3l8I4F/9Ih3d'4<64Hc37F7MR/8J3†63
Uq'4<64K
- '4<64c37U>43U R8qB31WcM<93dU 
/8J3U5I@K
Ưu điểm:'I4I9U5I@/&5YM48.2U5I@NB+<5Y
<?>3U '4/9IhK5I@48./8J3WV]R363
_7BL8Z3M43kWc/A3l3dIGT3363_/kMAU5
I@3d8Z34'4U5I@c3F3K
- Bảo lãnh gián tiếpv"4U5I@4/1'4U5I@/@<64U5I@
E3lk3dF'4<R3MR38./8J3U5I@]c 
FU5I@B63:I4U5I@/=PKBảo lãnh đối ứngI4F3BL3d'
463'4<64U5I@:I48.R8q
3dU5I@/=PB4'4<64c37/DO/AB5
/8J3_/kU5I@/=PK

13

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I9c$YMd$C%QR__E
1. ˆM45GBhFJ</>M4 30ˆqFU5I@K
2. LB+8qM4AIc343?3d'43dˆT3=
'4<64U5I@<5I4F'48Z3NNWs3l/k
'4<64U5I@KLˆB+31_7MZ'4<64
U5I@]3l/kN3lk3'43dN'4
 30'4<64U5I@qU5I@K
3. '4G/8J33lk<64Ws 30'4<6
4U5I@E^T3O/AB5M4/AB7/C5G/>.
qU5I@/=P3'4<64U5I@K
4. ;-3PM4U5I@/=PH'4<64Ws<64U5I@M4V
U5I@3'4+T33[31C<64U5I@c3L<3
8.R8qK
5. '4+U6WBG/8J3U5I@p'4<64N
BC?3'c33dU5I@M4+U638.R8qK
14
6. '4<646L8.R8q2YNO3Pp
<aJ<MZ 30M4.97Ic33dU5I@K
7. '4U>43'4<64K
8.  /8J3U5I@/AUa3'4K
bảo lãnh gián tiếpN8.R8q44B+31_A 30
'46U5I@K„O'4M48.R
8q44B+31_7N1363B63'4B+31
rMR638.R8qK8&c8MGN'4<64
U5I@44B+31_A 308./8J3U5I@U>4K;l31
Z31rMRU>43'4<64EU5I@/=PK
,ZU5I@6L<8./8J3U5I@8.<53k3<?U5I@3&

WMZU5I@c3L<K
- Bảo lãnh được xác nhậnv"4U5I@]j3P3?]R<643U GU5
I@MAM73/5U5B5-c37rMRU5I@3dj3P3?]R/8J3
263GU5I@U /8J3263GU5I@/=MZB634K
I9c$`Md$C%QRL#_&#
15
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8.R8q31C=F'48Z33dN263G
U5I@]F'48Z34<64M48MG8.R8q31C
2YNO3PpE 303dU5I@/L'4263GM4
6K
- Đồng bảo lãnhv"4I9U5I@]A'43a/P<64U5I@K
/1F'4Ws/8J33:I4'4<643?H363'4
4M Ws3BLEp<0/11<3dNUb363U5I@/=PK
I9c$eMd$d$C%QR

16
)7J</>OU /8J3U5I@M4U /8J3R8qK
8./8J3U5I@3lk3'4U5I@3?<64U5I@K
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3?K
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4+U6L31K
$'4<64U5I@3?U>438.R8qB8./8J3
U5I@M<9J</>K
8./8J3U5I@U>4I93'4U5I@3?K
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4MAM73M<93d8./8J3U5I@K
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8qK8I9318J3/C/=MZ8.R8q/1I4Wc3GmM73
5AU>8.38.R8qB31 303d8.4HB+/5U5
IJ?338.R8qK
- Bảo lãnh vô điều kiệnv5I@M+/AB7I4I9U5I@4M736Ws
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R8q+U6b8./8J3U5I@/@M<9J</>K‰E 304
8F7I76/&5B+/oe<5313PpBtEK5
I@4318/C/=MZ8.R8q/1I4/5U57/=_AIJK8
YUYIJ38.qU5I@B31WcI9]RU5I@_O 30
B+c33d8.R8qK
• E)74216*5)a1A.G9FG)^gh.4(M
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3B634LB634B+c37/0/dJ</>83BLH'j
Y3U PUK;63J</>/8J3U5I@8J</>33Y<46H2'
]cHLBLy
R3/?3v8.J<B634M<9J</>833Y<B+
/D9HB+/D3YI8J3BLKKN/A'jY3U PUK,4U5
I@'4FTUa/X<F<0jY3U PU5U53:
6/8J3dTB63D3/\B634 3lc37J</>K
k63dU5I@vaEI9NM4_+J</>H6kU5I@c3
7J</>p•$j6kJ</>K8.J</T3U7HP3U5I@
c37J</>31C 30 $8<5/8J38.31\_A
17
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c37J</>K

.97Ic3v8U5I@316k3/L444J</>K
.97Ic3/8J3263/k3RCE5GOU K.9WsUX
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2H613LUk/@/8J3MG4H3+N/@/8M4WV]Ry
- Bảo lãnh thanh toán: 5I@/5U56I43BL3d'4MAM73
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3d'4B+6/dK;3Y<Wc/5U538.R8q31C
G/8J3B56F363GIJH/0/d/D9MA363W5<\4
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43dLUkK
- Bảo lãnh miễn khấu trừ giá trị hoá đơnv"43BL3d'4MZ8.MA
M736W=ABYp6kJ</>8.J<8.U6M<9
J</>KFW=J</>]k38._/kF/AB53<}<8.
OI9F<06kJ</>K,736=W=A4Ws/8J3c3
7WB8.33Y<44rMR3dNM4/8J38.3Y<
GK%=AOI9431C/8J3LUbU5I@3d'4/CBe5
8qZ>43?3d8.U6K8MGHU5I@mBYp6kJ<
/>3<}<8.U6G/8J3jW=A68<53BLMZ
8.bW=AU5I@Ws/8J34538.8.J<
8.U6B+c37rMRT3M<9363/AB73dJ</>K
k6U5I@v8.p$•6kJ</>K
.97Ic3v`U 5GMZK
19
• =G216*/01234)i)=GM
- Thư tín dụng dự phòng (L/C):"4FI9?]R3PpT3F5G8&
cW=/1'4<64C73BL637/=MZU R8q
M73v5I9B5AU q?]R/@MT3/8J3P8Z36
UYBŠ3BLGJ43dU qT36:794U q'
]M73B+c373BL/=MZU R8qKb/C/5U5M73c3
7363rMRJ</>HU5/53Fd4/131C<6WK
- Bảo lãnh thuế quan:"/ n/5U538.31637F<L8Z3O/o
e3d3&_L_]38c37/DrMRF<L3dNK
k6U5I@vk64]3&_L_Y/kp8.J<
3RCK
.97Ic3vf+_/kuH31rI4Ws4YrMRF<LK
- Bảo lãnh hối phiếu: "4F3BL3d'45A38.R8qB=
<L3d:/6948./8J3U5I@B+c37/8J3/0/d363r
MR43?3d:8/@_/k =<LKf<64U5I@=<L
'43k63786373d8./8J3U5I@/=MZ8.

GU5I@MA363rMR43? =<LK
- Bảo lãnh phát hành chứng khoánv"4M73U U5I@D<j3P3<64c3
7363dR38Z3B<643PB63\Uk>W&2<}<<64H
/k63PB6M4j3P3<'<=3PB6K
!!e!@*5>1$G;%@/@%12@R4)M
 c_*-j*h1@4)4()*+,M
363_7BLB+<5ID34363/=633[8q]
YA 'K,NLH/C/5U54_7I4-HU 33Y<
8. 30U B<531U5I@3d'4N]k3Zc37K`
/1U5I@'4/+BI4 30UXUF3/CU8Z3/0D<3]7<
313&FL<3GMZJ</>K4HU5I@D<3]7<LB7
/8J3B5MM=/6BCH31 >4J330M=I8/FM4]
7<3l<55FB5<?8&/=Y<K
 k*-j*4(74)84(M
=MZ'4HU5I@I4F363]k3MR4'433Y<3
ABLK5I@/EI9IJ?3c3L<3'4/1I4<?U5I@K?U5
I@/11<M4IJG'4FB5B+eH3L†I7B6IZ
j<?]k3MR3d363'47Kf+3l/11<M4IJGH
20
U5I@3oI4/]96363I9N]k3MRHD<'45Cd
YM=K
TB63Hc377<MRU5I@D<'4I4=&3?W63
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21
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'IU8&(3_'(3n_UnI!HI3&W&n/ n'_ (
/UnI!B+K`M'H'83 UnI!<n'n/
] MB!3/+(M&(+W&UnI!3nB(3K
%B'n/+W&UnI!H3(U+'n/U(3(B (_n'n/
U-M-UnH3((B (/ 2'(UnI!-383+(UnI!M&(3(3I(]3 nKf
_ (/3'(<'UnI!H'<n3'-(3I838(3M+
]UnI!(3&<'(M&( 3'3nB(3MBn-HB 
 <M3n'K
Bước 3: Ngân hàng ký hợp đồng bảo lãnh với khách hàng và phát hành thư bảo
lãnh.
f(3'+Un3B (UnI!]'<(K'
B nE]!3-3E! (UnI!<M nH/+/+(3B(383
 !MUnI!K
Bước 4:Khách hàng thanh toán phí bảo lãnh và các khoản phí khác (nếu có) theo
thỏa thuận trong hợp đồng bảo lãnh.
(UnI!/8&3(8WvPhí bảo lãnh = Số dư bảo lãnh *Mức phí bảo
lãnh*Thời gian bảo lãnh
&UnI!I&'3(3 UnI!M W+(]8Un
I!M3(!M(EUnI!/!3'(<K%+(]8UnI!IW+( /3

/8&3UnI!K
8(3<(UnI!]3(3U n'KB(33<n(
3'UnI!3(33<(&<I(B(3<(WI _/ (]3Un
I!B3(3U 3(n'U-M-UnK
22
Bước 5: Tất toán thanh toán.
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3nU 'UnI!M M 3!MI _/ (UnI!K'
 ('((UnI!K8&&<U /8&3UnI!M<!M/!/8&3
UnI!K8&&<U /8&3UnI!M<!M/8&3UnI!HU UnI!
<nnM8/+3(&MU-(U+3/+(M&(W+( n&EI!
W'(&_(3nU /8&3UnI!M(<]3(3U <(<3' (/ n&K
 /8&3UnI!3((3 <+(&<83 M3'(<'3(3U <(<
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23
Hình 1: Logo BIDV
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3d/Y8Z3KK
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B7/0/d/@/8J3?3I[M43C&VLB†Hw`,I+
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Sứ mệnh
25

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