國際貿(mào)易-支付手段研究課件

payment1Chapter5Payment

?王善論payment2§5.1InstrumentofPayment匯票BillofExchange,Draft本票PromissoryNote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匯票的種類出票人的不同商業(yè)匯票commercialdraft銀行匯票

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

遠期匯票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持票人或來人抬頭:Paybearer/holder提示presentation–見票sight承兌提示presentationforacceptance付款提示presentationforpayment承兌acceptance付款

payment背書

endorsement限制性背書，空白背書，特別背書拒付dishonour追索recourse?王善論payment11本票PromissoryNote,P/N本票的定義（《票據(jù)法》第73條）本票是出票人簽發(fā)的，承諾自己在見票時無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”字樣無條件支付的承諾確定的金額收款人的名稱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”字樣無條件的支付委托確定的金額付款人的名稱出票日期出票人簽章支票的種類?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，作為向乙訂貨的預付款，乙在票據(jù)上背書后轉(zhuǎn)讓給丙以償還原欠丙的借款，丙于到期日向承兌銀行提示取款，恰遇當?shù)胤ㄔ汗嬖撔杏诋斕炱疬M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)務流程?王善論payment25托收CollectionDefinitionCollectionmeansthehandlingbybanksoninstructionsreceivedoffinancialdocuments/commercialdocuments,inordertoobtainacceptance/payment,ordelivercommercialdocumentsagainstacceptance/payment,ordeliverdocumentsonothertermsandconditions.

（URC522Art.2）托收是指債權人（出口人）出具債權憑證（匯票等）委托銀行向債務人（進口人）收取貨款。?王善論payment26Partiestocollection委托人principal-seller(drawer)托收申請書托收行remittingbank

托收委托書代收行collectingbank提示行

presentingbank付款人payer-buyer(drawee)需要時的代理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、托收的方式與結構、提示方式、義務與責任、付款、利息和手續(xù)費及其它費用、其它規(guī)定7個部分。本規(guī)則的適用銀行的義務與免責運輸單據(jù)不應以銀行或其指定人為收貨人避免使用遠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)信用風險分析托收方式下的融資托收出口押匯托收進口押匯信托收據(jù)trustreceipt,T/RD/P?T/R?王善論payment31托收的注意事項進口方的資信狀況國外代收行的指定貿(mào)易術語的使用（CIF/CIP）慎用使用遠期付款交單及承兌交單運輸方式的選擇及運輸單據(jù)的出具方式?王善論payment32【CaseStudy5-3】我某外貿(mào)公司與某國A商達成一項出口合同，付款條件為D/P45天付款。當匯票及所附單據(jù)通過托收行寄抵進口地代收行后，A商及時在匯票上履行了承兌手續(xù)。貨抵目的港時，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，A商因經(jīng)營不善，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立的有條件的付款承諾的書面文件。?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申請開證③開證④通知⑤審證，改證⑥裝運，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)容信用證本身的說明信用證的種類、編號開證日期、到期日及到期地點、交單期信用證的當事人匯票條款支付貨幣與金額貨物條款裝運條款單據(jù)條款附加條款其他事項?王善論payment40信用證的特點信用證是一種銀行信用UCP600Art.2primaryandindependentliabilityCondition:paymentagainstthedocumentspresentedbythebeneficiaryinstrictcompliancewiththecreditLimit:withintheperiodandamountstipulatedinthecredit信用證是一項自足文件UCP600Art.4:

Acreditbyitsnatureisaseparatetransactionfromthesaleorothercontractonwhichitmaybebased.信用證是一種單據(jù)買賣UCP600Art.5:

Banksdealwithdocumentsandnotwithgoods,servicesorperformancetowhichthedocumentsmayrelate.

嚴格相符原則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)對進口商的作用保證進口商付款后可獲得貨運單據(jù)融資開證進口押匯對銀行的作用低風險，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信用證的種類是否隨附貨運單據(jù)光票信用證cleancredit

跟單信用證documentarycredit付款時間即期信用證sightL/CSWIFTMT70042C:draftatsight遠期信用證usanceL/CSeller’susanceL/CBuyer’susanceL/C（假遠期信用證）?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一般無需匯票延期付款信用證deferredpaymentL/CSWIFTMT70040a:availablewithxxbankbydeferredpayment一般無需匯票承兌信用證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背對背/轉(zhuǎn)開信用證back-to-backL/CPrimary/mastercreditSecondary/babycredit預支信用證anticipatoryL/C(redclauseL/C)循環(huán)信用證revolvingL/C按時間循環(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《國際備用證慣例》ISP98,InternationalStandbyPractices,ICCPublicationNo.590?王善論standbycredit57備用信用證的種類履約備用證PerformanceStandby預付款備用證AdvancePayment

Standby投標備用證BidBond/TenderBondStandby反擔保備用證CounterStandby融資備用證FinancialStandby直接付款備用證DirectPayStandby保險備用證Insurance

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

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

國際保理

International

Factoring國際保理的定義保理商(factor)通過收購債權而向出口商提供信用保險或壞賬擔保、應收賬款的代收或管理、貿(mào)易融資中的至少兩種業(yè)務的綜合性金融服務業(yè)務，其核心內(nèi)容是通過收購債權方式提供出口融資。?王善論factoring60相關機構及規(guī)則FactorsChainInternational,FCIGRIF,GeneralRulesforInternationalFactoring[2007.11]InternationalFactorsGroup

ConventiononInternationalFactoring[1988]?王善論61國際保理的業(yè)務流程

（1）額度申請與核準（2）出單與融資（3）催收與結算?王善論creditinsurance62出口信用保險定義出口信用保險是國家為推動外貿(mào)出口，保障出口企業(yè)收匯安全而制定的一項由國家財政提供保險準備金的非贏利的政策性保險業(yè)務。承保對象和風險范圍承保對象：出口企業(yè)的應收帳款承保風險：主要是人為原因造成的商業(yè)信用風險和政治風險?王善論creditinsurance63保險機構中國出口信用保險公司

主要險種短期出口信用保險

特定買方保險

統(tǒng)保保險

信用證保險

特定合同保險

買方違約保險

中長期出口信用保險

出口買方信貸保險

出口賣方信貸保險

?王善論payment65國家風險分析報告

——中國出口信用保險公司

2005.12風險等級

亞洲歐洲美洲大洋洲非洲1瑞士

2日本、新加坡

德國、英國、法國、荷蘭、西班牙、意大利

澳大利亞、加拿大、美國

34韓國

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)收到國外開來不可撤銷信用證1份，由設在我國境內(nèi)的某外資銀行通知并加以保兌。我出口企業(yè)在貨物裝運后，正擬將有關單據(jù)交銀行議付時，忽接該外資銀行通知，由于開證銀行已宣布破產(chǎn)，該行不承擔對該信用證的議付或付款責任，但可接受我出口公司委托向買方直接收取貨款的業(yè)務。對此，你認為我方應如何處理為好？

?王善論payment67【CaseStudy5-5】某出口企業(yè)收到一份國外開來的不可撤消即期信用證，正準備按信用證規(guī)定發(fā)貨時，突然接開證行通知，聲稱開證申請人已經(jīng)倒閉。對此，出口企業(yè)應如何處理？?王善論payment68§5.3PaymentClause選擇結算方式的考慮因素安全vs.

成本客戶信用外匯風險貨物屬性市場行情經(jīng)營意圖貿(mào)易術語交貨方式Know-whoisevenmoreimportantthanknow-how!Trytoholdthetitletoyourgoodsaslongasyoucanbeforeyougetpaid!?王善論payment69不同結算方式的結合使用信用證與匯付相結合信用證與托收相結合預付款與托收相結合托收與備用信用證或銀行保函相結合……?王善論70SocietyforWorldwideInterbank

FinancialTelecommunication

環(huán)球銀行財務電訊協(xié)會，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，總部設在布魯塞爾。專門從事傳遞各國之間的非公開性的國際財務電訊業(yè)務，為國際財務業(yè)務提供快捷、準確、優(yōu)良的服務。?王善論71SWIFT電訊的特點格式化和規(guī)范化。SWIFT電訊業(yè)務包括客戶匯款和支票、銀行頭寸調(diào)撥、外匯買賣和存放款托收、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、電報等十大類，各類業(yè)務根據(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，電腦對收發(fā)序號嚴格控制。SWIFT可自動完成編押、核押工作。高速度，低費用。SWIFT的線路速度為普通電傳的48~192倍，每份電訊的費用為普通郵件的2/3左右，為電傳的1/7。?王善論72收款通知MT910金融機構頭寸調(diào)撥的執(zhí)行MT205單筆普通金融機構頭寸調(diào)撥MT202將單筆頭寸調(diào)撥至自己帳戶的金融機構匯款MT200客戶匯款MT100格式名稱MT?王善論73SWIFTMTforDocume