國(guó)際貿(mào)易-支付手段研究課件

payment1Chapter5Payment

?王善論payment2§5.1InstrumentofPayment匯票BillofExchange,Draft本票P(pán)romissoryNote支票Cheque/Check票據(jù)?王善論payment3匯票BillofExchangeDefinition(Section3,BillofExchangeAct,1882,UK)Anunconditionalorderinwritingaddressedbyoneperson(Drawer)toanother(Drawee)signedbythepersongivingit(Drawer)requiringthepersontowhomitisaddressedtopayondemand,oratafixedordeterminablefuturetimeasumcertaininmoneyto,ortotheorderof,aspecifiedperson,ortoanybearer(Payee)?王善論payment5?王善論payment6?王善論payment7?王善論payment9匯票的種類(lèi)出票人的不同商業(yè)匯票commercialdraft銀行匯票

banker’sdraft付款時(shí)間的不同即期匯票sight(demand)draft

遠(yuǎn)期匯票time(usance)billcertaindaysaftersightcertaindaysafterthedateofdraft(afterdate)certaindaysafterthedateofB/Lfixeddate承兌人的不同商業(yè)承兌匯票commercialacceptancedraft銀行承兌匯票banker’sacceptancedraft是否隨附貨運(yùn)單據(jù)光票cleandraft跟單匯票documentarydraft?王善論payment10匯票的使用出票draw限制性抬頭:Pay…Co.only/notnegotiable指示性抬頭:Pay…Co.ororder持票人或來(lái)人抬頭:Paybearer/holder提示presentation–見(jiàn)票sight承兌提示presentationforacceptance付款提示presentationforpayment承兌acceptance付款

payment背書(shū)

endorsement限制性背書(shū)，空白背書(shū)，特別背書(shū)拒付dishonour追索recourse?王善論payment11本票P(pán)romissoryNote,P/N本票的定義（《票據(jù)法》第73條）本票是出票人簽發(fā)的，承諾自己在見(jiàn)票時(shí)無(wú)條件支付確定的金額給收款人或持票人的票據(jù)。本票的必備內(nèi)容（《票據(jù)法》第76條）

表明“本票”字樣無(wú)條件支付的承諾確定的金額收款人的名稱(chēng)出票日期出票人簽章?王善論payment13?王善論payment14支票Cheque/Check支票的定義支票是以銀行為付款人的即期匯票。支票的必備內(nèi)容（《票據(jù)法》第85條）表明“支票”字樣無(wú)條件的支付委托確定的金額付款人的名稱(chēng)出票日期出票人簽章支票的種類(lèi)?王善論payment15?王善論payment17?王善論payment18?王善論payment19【CaseStudy5-1】甲交給乙一張經(jīng)付款銀行承兌的期票，作為向乙訂貨的預(yù)付款，乙在票據(jù)上背書(shū)后轉(zhuǎn)讓給丙以?xún)斶€原欠丙的借款，丙于到期日向承兌銀行提示取款，恰遇當(dāng)?shù)胤ㄔ汗嬖撔杏诋?dāng)天起進(jìn)行破產(chǎn)清理，因而被退票。丙隨即向甲追索，甲以乙所交貨物質(zhì)次為由予以拒絕，并稱(chēng)已于10天前通知銀行止付，止付通知及止付理由也已通知了乙。在此情況下丙再向乙追索。乙以票據(jù)系甲開(kāi)立為由推諉不理。丙遂向法院起訴，被告為甲、乙與銀行三方。你認(rèn)為法院將如何判決？?王善論payment21BasicTermsofPaymentPaymentbeforeshipmentCWO(cashwithorder)CIA(cashinadvance)PaymentaftershipmentO/A(openaccount)factoringforfaitingCAD(cashagainstdocuments)documentarycollectiondocumentarycreditCOD(cashondelivery)?王善論payment22匯付Remittance匯付方式的當(dāng)事人匯款人remitter-buyer匯出行remittingbank匯入行receivingbank，解付行payingbank收款人payee-seller匯付的種類(lèi)信匯mailtransfer,M/T電匯telegraphictransfer,T/T票匯remittancebybanker’sdemanddraft,D/D?王善論payment23匯付的業(yè)務(wù)流程?王善論payment25托收CollectionDefinitionCollectionmeansthehandlingbybanksoninstructionsreceivedoffinancialdocuments/commercialdocuments,inordertoobtainacceptance/payment,ordelivercommercialdocumentsagainstacceptance/payment,ordeliverdocumentsonothertermsandconditions.

（URC522Art.2）托收是指?jìng)鶛?quán)人（出口人）出具債權(quán)憑證（匯票等）委托銀行向債務(wù)人（進(jìn)口人）收取貨款。?王善論payment26Partiestocollection委托人principal-seller(drawer)托收申請(qǐng)書(shū)托收行remittingbank

托收委托書(shū)代收行collectingbank提示行

presentingbank付款人payer-buyer(drawee)需要時(shí)的代理principal’srepresentativeincaseofneed?王善論payment29《托收統(tǒng)一規(guī)則》URC522,UniformRulesforCollection,ICCPublicationNo.5221958/192,1967/254,1978/322,1996/522全文共26條，分為總則、托收的方式與結(jié)構(gòu)、提示方式、義務(wù)與責(zé)任、付款、利息和手續(xù)費(fèi)及其它費(fèi)用、其它規(guī)定7個(gè)部分。本規(guī)則的適用銀行的義務(wù)與免責(zé)運(yùn)輸單據(jù)不應(yīng)以銀行或其指定人為收貨人避免使用遠(yuǎn)期付款交單拒付后單據(jù)的處理?王善論payment30托收的性質(zhì)與作用商業(yè)信用風(fēng)險(xiǎn)分析托收方式下的融資托收出口押匯托收進(jìn)口押匯信托收據(jù)trustreceipt,T/RD/P?T/R?王善論payment31托收的注意事項(xiàng)進(jìn)口方的資信狀況國(guó)外代收行的指定貿(mào)易術(shù)語(yǔ)的使用（CIF/CIP）慎用使用遠(yuǎn)期付款交單及承兌交單運(yùn)輸方式的選擇及運(yùn)輸單據(jù)的出具方式?王善論payment32【CaseStudy5-3】我某外貿(mào)公司與某國(guó)A商達(dá)成一項(xiàng)出口合同，付款條件為D/P45天付款。當(dāng)匯票及所附單據(jù)通過(guò)托收行寄抵進(jìn)口地代收行后，A商及時(shí)在匯票上履行了承兌手續(xù)。貨抵目的港時(shí)，由于用貨心切，A商出具信托收據(jù)向代收行借得單據(jù)，先行提貨轉(zhuǎn)售。匯票到期時(shí)，A商因經(jīng)營(yíng)不善，失去償付能力。代收行以匯票付款人拒付為由通知托收行，并建議由我外貿(mào)公司直接向A商索取貨款。

?王善論payment33LetterofCreditDefinitionCreditmeansanyarrangement,howevernamedordescribed,thatisirrevocableandtherebyconstitutesadefiniteundertakingoftheissuingbanktohonouracomplyingpresentation.(UCP600Art.2)信用證是一種銀行開(kāi)立的有條件的付款承諾的書(shū)面文件。?王善論payment34PartiestoaDocumentaryCreditThepartiesare:IssuingbankConfirmingbank,ifany,andBeneficiaryOtherpartieswhichfacilitatetheL/Care:Applicant

AdvisingbankNominatedbanknegotiatingbankpayingbankaccepting/draweebankTransferringbankReimbursingbank,clearingbank?王善論payment35信用證的業(yè)務(wù)流程?王善論payment36SellerBeneficiaryIssuingBankNominatedBankBuyerApplicantS/CdocumentspaymentAdvisingBankL/CProcessofLetterofCredit?王善論payment37信用證的收付程序①訂立合同②申請(qǐng)開(kāi)證③開(kāi)證④通知⑤審證，改證⑥裝運(yùn)，制單，交單⑦議付/承付，索償⑧償付⑨付款贖單，提貨?王善論payment39信用證的內(nèi)容信用證本身的說(shuō)明信用證的種類(lèi)、編號(hào)開(kāi)證日期、到期日及到期地點(diǎn)、交單期信用證的當(dāng)事人匯票條款支付貨幣與金額貨物條款裝運(yùn)條款單據(jù)條款附加條款其他事項(xiàng)?王善論payment40信用證的特點(diǎn)信用證是一種銀行信用UCP600Art.2primaryandindependentliabilityCondition:paymentagainstthedocumentspresentedbythebeneficiaryinstrictcompliancewiththecreditLimit:withintheperiodandamountstipulatedinthecredit信用證是一項(xiàng)自足文件UCP600Art.4:

Acreditbyitsnatureisaseparatetransactionfromthesaleorothercontractonwhichitmaybebased.信用證是一種單據(jù)買(mǎi)賣(mài)UCP600Art.5:

Banksdealwithdocumentsandnotwithgoods,servicesorperformancetowhichthedocumentsmayrelate.

嚴(yán)格相符原則thedoctrineofstrictcompliance?王善論paymentItisonlyinexceptionalcasesthatthecourtswillinterferewiththemachineryofirrevocableobligationsassumedbybanks.Theyarethelife-bloodofinternationalcommerce...Exceptpossiblyincasesoffraudofwhichthebankshavenotice,thecourtswillleavethemerchantstosettlethedisputesunderthecontractsbylitigationorarbitration…Thecourtsarenotconcernedwiththeirdifficultiestoenforcesuchclaims;theseareriskswhichthemerchantstake.KerrHarbottle(Mercantile)Ltd.v.NationalWestminsterBankLtd.(1978)?王善論payment42信用證的作用對(duì)出口商的作用保證出口商憑單取得貨款融資Pre-shipmentfinance:打包貸款packingcreditPost-shipmentfinance:出口押匯(vs.議付)對(duì)進(jìn)口商的作用保證進(jìn)口商付款后可獲得貨運(yùn)單據(jù)融資開(kāi)證進(jìn)口押匯對(duì)銀行的作用低風(fēng)險(xiǎn)，高收益?王善論payment43《跟單信用證統(tǒng)一慣例》UCP600,UniformCustomsandPracticeforDocumentaryCredits,ICCPublicationNo.6001929/74，1933/82，1951/151，1962/222，1974/290，1983/400，1993/500，2006/600全文共39條Fulltextisavailableat?王善論payment44OtherICCrulesrelatedwithL/CISBP-InternationalStandardBankingPracticefortheExaminationofDocumentsunderDocumentaryCredits,ICCPublicationNo.681URR725-ICCUniformRulesforBank-to-BankReimbursementsunderDocumentaryCredits,ICCPublicationNo.725ISP98–InternationalStandbyPractice,ICCPublicationNo.590eUCP–SupplementtoUCP600forElectronicPresentation(v.1.1)DOCDEX–ICCRulesforDocumentaryInstrumentsDisputeResolutionExpertise,ICCPublicationNo.811?王善論payment45SWIFTCategory7:DocumentaryCreditsandGuaranteesMT700/701IssueofadocumentarycreditMT707AmendmenttoadocumentarycreditMT710/711Adviceofathirdbank’soranon-bank’sdocumentarycreditMT720/721TransferofadocumentarycreditMT734AdviceofRefusalMT750AdviceofdiscrepancyMT752Adviceofpayment/acceptance/negotiationMT795QueriesMT796AnswersMT799Freeformatmessage?王善論payment46信用證的種類(lèi)是否隨附貨運(yùn)單據(jù)光票信用證cleancredit

跟單信用證documentarycredit付款時(shí)間即期信用證sightL/CSWIFTMT70042C:draftatsight遠(yuǎn)期信用證usanceL/CSeller’susanceL/CBuyer’susanceL/C（假遠(yuǎn)期信用證）?王善論payment47是否保兌保兌信用證confirmedL/CSWIFTMT70049:confirm/mayadd非保兌信用證unconfirmedL/CSWIFTMT70049:without緘默保兌silentconfirmationUCP600Art.2DefinitionConfirmationmeansadefiniteundertakingoftheconfirmingbank,inadditiontothatoftheissuingbank,tohonourornegotiateacomplyingpresentation.

Confirmingbankmeansthebankthataddsitsconfirmationtoacreditupontheissuingbank’sauthorizationorrequest.

UCP600Art.8ConfirmingBankUndertaking?王善論payment48兌用方式(UCP600Art.6Availability)議付信用證negotiationL/CSWIFTMT70041a:availablewithxxbankbynegotiationUCP600Art.2:Negotiationmeansthepurchasebythenominatedbankofdrafts(drawnonabankotherthanthenominatedbank)and/ordocumentsunderacomplyingpresentation,byadvancingoragreeingtoadvancefundstothebeneficiaryonorbeforethebankingdayonwhichreimbursementisduetothenominatedbank.

即期付款信用證sightpaymentL/CSWIFTMT70040a:availablewithxxbankbypayment一般無(wú)需匯票延期付款信用證deferredpaymentL/CSWIFTMT70040a:availablewithxxbankbydeferredpayment一般無(wú)需匯票承兌信用證acceptanceL/CSWIFTMT70040a:availablewithxxbankbyacceptance?王善論payment49可否轉(zhuǎn)讓(UCP600Art.38)可轉(zhuǎn)讓信用證transferableL/CSWIFTMT70040A:irrevocabletransferable

不可轉(zhuǎn)讓信用證non-transferableL/C背對(duì)背/轉(zhuǎn)開(kāi)信用證back-to-backL/CPrimary/mastercreditSecondary/babycredit預(yù)支信用證anticipatoryL/C(redclauseL/C)循環(huán)信用證revolvingL/C按時(shí)間循環(huán)automaticrevolvingperiodicrevolving(semi-automaticrevolving)noticerevolving(non-automaticrevolving)按金額循環(huán)cumulativerevolvingnon-cumulativerevolvingTransferrableCreditpaymentP/CS/C1stbene2ndbeneTransferrableCreditTransferredCreditpayment51CargoBack-to-backCreditpayment52P/CS/CMasterCreditBabyCreditpayment53CargoAssignmentofProceedspayment54P/CS/CAssignorAssigneepayment55Cargo?王善論56備用信用證

standbycredit所需單據(jù)的類(lèi)型索款要求demandforpayment可以是匯票或其它指示、命令或付款要求違約或其它提款事由的聲明StatementofDefaultorOtherDrawingEvent適用規(guī)則《國(guó)際備用證慣例》ISP98,InternationalStandbyPractices,ICCPublicationNo.590?王善論standbycredit57備用信用證的種類(lèi)履約備用證PerformanceStandby預(yù)付款備用證AdvancePayment

Standby投標(biāo)備用證BidBond/TenderBondStandby反擔(dān)保備用證CounterStandby融資備用證FinancialStandby直接付款備用證DirectPayStandby保險(xiǎn)備用證Insurance

Standby商業(yè)備用證CommercialStandby?王善論guarantee58銀行保函

Banker’sLetterofGuarantee銀行保函的種類(lèi)有條件保函conditionalL/G見(jiàn)索即付保函demandguarantee適用規(guī)則《見(jiàn)索即付保函統(tǒng)一規(guī)則》URDG458,UniformRulesforDemandGuarantee[1992]《聯(lián)合國(guó)獨(dú)立擔(dān)保與備用信用證公約》UNConventiononIndependentGuaranteesandStand-byLettersofCredit[1995]?王善論factoring59

國(guó)際保理

International

Factoring國(guó)際保理的定義保理商(factor)通過(guò)收購(gòu)債權(quán)而向出口商提供信用保險(xiǎn)或壞賬擔(dān)保、應(yīng)收賬款的代收或管理、貿(mào)易融資中的至少兩種業(yè)務(wù)的綜合性金融服務(wù)業(yè)務(wù)，其核心內(nèi)容是通過(guò)收購(gòu)債權(quán)方式提供出口融資。?王善論factoring60相關(guān)機(jī)構(gòu)及規(guī)則FactorsChainInternational,FCIGRIF,GeneralRulesforInternationalFactoring[2007.11]InternationalFactorsGroup

ConventiononInternationalFactoring[1988]?王善論61國(guó)際保理的業(yè)務(wù)流程

（1）額度申請(qǐng)與核準(zhǔn)（2）出單與融資（3）催收與結(jié)算?王善論creditinsurance62出口信用保險(xiǎn)定義出口信用保險(xiǎn)是國(guó)家為推動(dòng)外貿(mào)出口，保障出口企業(yè)收匯安全而制定的一項(xiàng)由國(guó)家財(cái)政提供保險(xiǎn)準(zhǔn)備金的非贏利的政策性保險(xiǎn)業(yè)務(wù)。承保對(duì)象和風(fēng)險(xiǎn)范圍承保對(duì)象：出口企業(yè)的應(yīng)收帳款承保風(fēng)險(xiǎn)：主要是人為原因造成的商業(yè)信用風(fēng)險(xiǎn)和政治風(fēng)險(xiǎn)?王善論creditinsurance63保險(xiǎn)機(jī)構(gòu)中國(guó)出口信用保險(xiǎn)公司

主要險(xiǎn)種短期出口信用保險(xiǎn)

特定買(mǎi)方保險(xiǎn)

統(tǒng)保保險(xiǎn)

信用證保險(xiǎn)

特定合同保險(xiǎn)

買(mǎi)方違約保險(xiǎn)

中長(zhǎng)期出口信用保險(xiǎn)

出口買(mǎi)方信貸保險(xiǎn)

出口賣(mài)方信貸保險(xiǎn)

?王善論payment65國(guó)家風(fēng)險(xiǎn)分析報(bào)告

——中國(guó)出口信用保險(xiǎn)公司

2005.12風(fēng)險(xiǎn)等級(jí)

亞洲歐洲美洲大洋洲非洲1瑞士

2日本、新加坡

德國(guó)、英國(guó)、法國(guó)、荷蘭、西班牙、意大利

澳大利亞、加拿大、美國(guó)

34韓國(guó)

5印度

墨西哥

南非

6越南、巴基斯坦、哈薩克斯坦

巴西

7伊朗、土耳其、老撾

俄羅斯、羅馬尼亞

牙買(mǎi)加、委內(nèi)瑞拉、阿根廷

阿爾及利亞、坦桑尼亞

8緬甸

厄瓜多爾

尼日利亞、蘇丹、剛果（布）、贊比亞

9剛果（金）、津巴布韋

?王善論payment66【CaseStudy5-4】我某出口企業(yè)收到國(guó)外開(kāi)來(lái)不可撤銷(xiāo)信用證1份，由設(shè)在我國(guó)境內(nèi)的某外資銀行通知并加以保兌。我出口企業(yè)在貨物裝運(yùn)后，正擬將有關(guān)單據(jù)交銀行議付時(shí)，忽接該外資銀行通知，由于開(kāi)證銀行已宣布破產(chǎn)，該行不承擔(dān)對(duì)該信用證的議付或付款責(zé)任，但可接受我出口公司委托向買(mǎi)方直接收取貨款的業(yè)務(wù)。對(duì)此，你認(rèn)為我方應(yīng)如何處理為好？

?王善論payment67【CaseStudy5-5】某出口企業(yè)收到一份國(guó)外開(kāi)來(lái)的不可撤消即期信用證，正準(zhǔn)備按信用證規(guī)定發(fā)貨時(shí)，突然接開(kāi)證行通知，聲稱(chēng)開(kāi)證申請(qǐng)人已經(jīng)倒閉。對(duì)此，出口企業(yè)應(yīng)如何處理？?王善論payment68§5.3PaymentClause選擇結(jié)算方式的考慮因素安全vs.

成本客戶(hù)信用外匯風(fēng)險(xiǎn)貨物屬性市場(chǎng)行情經(jīng)營(yíng)意圖貿(mào)易術(shù)語(yǔ)交貨方式Know-whoisevenmoreimportantthanknow-how!Trytoholdthetitletoyourgoodsaslongasyoucanbeforeyougetpaid!?王善論payment69不同結(jié)算方式的結(jié)合使用信用證與匯付相結(jié)合信用證與托收相結(jié)合預(yù)付款與托收相結(jié)合托收與備用信用證或銀行保函相結(jié)合……?王善論70SocietyforWorldwideInterbank

FinancialTelecommunication

環(huán)球銀行財(cái)務(wù)電訊協(xié)會(huì)，該組織于1973年由西歐、北美的200多家銀行聯(lián)合發(fā)起成立，總部設(shè)在布魯塞爾。專(zhuān)門(mén)從事傳遞各國(guó)之間的非公開(kāi)性的國(guó)際財(cái)務(wù)電訊業(yè)務(wù)，為國(guó)際財(cái)務(wù)業(yè)務(wù)提供快捷、準(zhǔn)確、優(yōu)良的服務(wù)。?王善論71SWIFT電訊的特點(diǎn)格式化和規(guī)范化。SWIFT電訊業(yè)務(wù)包括客戶(hù)匯款和支票、銀行頭寸調(diào)撥、外匯買(mǎi)賣(mài)和存放款托收、證券、貴金屬和辛迪加、跟單信用證和保函、銀行支票、銀行賬務(wù)、電報(bào)等十大類(lèi)，各類(lèi)業(yè)務(wù)根據(jù)具體情況，分為若干種電訊格式(messagetype,MT)。安全可靠。每一份電訊都得到SWIFT的發(fā)妥或未發(fā)妥證實(shí)，電腦對(duì)收發(fā)序號(hào)嚴(yán)格控制。SWIFT可自動(dòng)完成編押、核押工作。高速度，低費(fèi)用。SWIFT的線(xiàn)路速度為普通電傳的48~192倍，每份電訊的費(fèi)用為普通郵件的2/3左右，為電傳的1/7。?王善論72收款通知MT910金融機(jī)構(gòu)頭寸調(diào)撥的執(zhí)行MT205單筆普通金融機(jī)構(gòu)頭寸調(diào)撥MT202將單筆頭寸調(diào)撥至自己帳戶(hù)的金融機(jī)構(gòu)匯款MT200客戶(hù)匯款MT100格式名稱(chēng)MT?王善論73SWIFTMTforDocume