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^^"^ 'TUSAOI / ^OA HOC I1S:W-KHXH'Z012 DAI HQC QUOC GIA HA NQI HA VAN HOI GIAOTRINH THANH TOAN QUOC TE GIAO T R I N H THANH TOnN QUOC T€' DAI HOC QU6C GIA HA NQI TRI;6NG pni HQC KINH i f PCS IS HA VAN H Q I GIAO TRINH THANH TOAN QUOC TE NHA XUAT BAN DAI HQC QU6C GIA HA N O I MUC LUC DANH MUC CAC TU" VIET TAT 6i giai thieu " l.ai mo daiu •^•^' Chuong TONG Q U A N VE THANH TOAN QUOC TE 1.1 Khai niem, dac diem va co so hinh thanh toan quoc te 14 1.2 Lgi ich va rui ro toan quoc te 22 1.3 He tl^ong van ban phap ly dieu chinh toan quoc te 28 1.4 Quan h$ giua toan quoc te'voi cac boat dgng khac 36 1.5 Mang luai ngan hang dai ly va he thong tai khoan thanli toan quoc te 42 Tom tat 46 Cac thuat ngu chinh 47 Cau hoi on tap 48 Chirong CAC PHl/ONG TIEN THANH TOAN QUOC TE 2.1 Hoi phie'u 51 2.2 Ky phieu 84 2.3 Sec 86 2.4 The toan 96 Tom tat 99 Cac thuat ngu chinh 100 Cau hoi on tap ^00 GlAO TRINH THANH TOAN QUOC TE Chtrong CAC DIEU K I | N THANH TOAN Q u c TE 3.1 Dieu k i ^ tien t | quy d|nh hgfp dong thuong mai quoc te 3.2 Dieu ki?n thai gian toan 3.3 Dieu ki^n ve phuong thuc toan quoc te Tom tat Cac thuat ngu chinh Cau hoi on tap 104 113 123 ]27 j28 128 Chuong PHUONG THLTC THANH TOAN N H THU 4.1 Khai quat ve phuong thiic toan nho thu 4.2 NQI dung phuong thuc nho thu 4.3 NhCmg van de luu y sir dving phuong thuc nho thu Tom tat Cac thu$t ngii chinh Cauhoion t$p 130 132 149 155 156 I55 Chuong P H U ' O N G THITC T I N D V N G C H I / N G TU" 5.1 Khai quat ve phuomg thuc toan tin d i ^ g chung tu 5.2 Quy trinh thvc hi^n phuong thuc tin d i ^ g chung tu 5.3 Cac loai thu tin d i ^ g thuong mai 5.4 Lgi ich va nii ro phuomg thuc tin dyng chung tu 5.5 Thu uy thac mua 160 177 236 260 273 5.6 Cach thuc mo thu tin d\mg t?i Vi^t Nam Tom tat 276 278 Cac thuat ngii chinh Cau hoi on tap 280 280 Myc Igc Chuang BAO L A N H THANH TOAN VA TIN DVNG D\J PHONG TRONG THL/ONG MAI QUOC TE f).l Bao lanh thanln toan thuoiig mai quoc te 286 6.2 Tin dung du phong 310 Tom tat 339 Cac thuat ngu chinh 340 Cau hoi on tap 341 Chuong B O CHLTNG Tl/ TRONG THANH TOAN QUOC TE 7.1 Khai quat ve bo chung tu toan quoc te 344 7.2 Cac loai chung tu tharih toan quoc te 348 Tom tat 379 Cac thuat ngu chinh 379 Cau hoi on tap : 379 Chuong CAC PHU'ONG THL/C THANH TOAN KHAC p bcMi mua bang fir chiii toan khoan phdi tbu ben ban bang giaer hang khdng dimg nhu thoa fhuein teii hgp dcing mua, ban bang bode vi mot ly khae kheing lien quan de'n khd nang fhanh toan eua ben nuia hang Dem vi bacr toan duere thue hiijn bao tOcin frong iiuc'C vd bacr tcran xuat-nluip khau Dieu 12 P h u o n g thiic bao toan Bao toan tung kin: Der-n vi bao toan va ben ban hang thue hien eac thu tuc cein thief va ky bcrp ddng bao thanli todn ddi vc'ri ede khoan phai thu eua ben ban hang Bao tOein fbeo hein mire: Dcm vi bao fOcin vd ben b.in hang thda fhucin vd xac dinh nicit hcin mue bao thanli todn tri mdt khoang thdi gian nbdf dinh Ddng bao fOein: hai hay nliic}u td chuc bao toan cimg thuc bien hoat dpng bao foan eho mdf hgp ddng mua, b.in being, dd mpt td chuc bao toan kim ddYi mdi fhue bien viee tc'i chirc ddng bao fcwii Dieu 13 Quy trinh hoat dpng bao toan: Hoat ddng bao fbanh todn duge fhue bipn theo eac bude ehinh n h u sau: a Ben ban hang de nghj td chuc bao toan fhue hien bao toan eae khoan phai fhu b Don vj bao thanli toan thyc hien phan tich cae khoan phdi tbu, tinh hinh boat ddng va kha ndng fii chinh ciia ben ban bang vd ben m u a bang e Don vi bao fbanh foan va bim ban being thda thuan va ky kef bc;p ddng bao fbanh toan d Don vj bao todn va ben ban bang dcrng ky gui van ban thdng bao ve ligpi ddng bao fbanh toan eho ben mua bang vd cac ben 634 GlAO TRlNH THANH TOAN QUOC TE lien quan, dd neu rd vipe ben ban bang chuyen giao quyeri doi ng cho td chuc bao toan va hucmg dan ben mua hang toan tryc tie'p cho td chuc bao toan d Ben mua hang gui van ban eho ben ban hang va to chirc bao toan xac nhan ve vipe da nhan dugc thdng bao va cam kef \e vipe thue hipn toan cho td chuc bao toan e Ben ban hang chuyen giao ban gd'c hgp ddng mua, ban himg, chiing tu ban hang va eac ehung tu khae lien quan de'n eac khodn phdi thu eho td' chuc bao toan g Don vj bao toan ehuyen tien ring trude eho ben ban hang theo thda thuan hgp ddng bao toan h Don vj bao toan theo ddi, thu ng tu ben mua hang i Don vj bao toan taf toan tien vdi ben ban bang theo quy djnh hgp dong bao toan k Giai quyef cae van de ton tai phat sinh khac Ddi vcVi hoat dpng bao toan xuat-nhap khau: Quy trinh nghiep vy bao toan cd the dugc thyc hien theo quy djnh t.ii Khoan dieu hoac dugc thyc hipn thdng qua to chuc bao toan nhap khau Don vi bao toan nhap khau chju trach nhiem phan tich khoan phai thu, tinh hinh boat dgng, kha nang tai chinh aia ben mua hang la ngudi nhap khau hgp ddng xuaf-nhap khau; thyc hipn vipe thu ng theo uy quyeri aia to chuc bao toan xuaf khau va cam kef se toan thay cho ngudi nhap klia'u trudng hgp ngudi nhap khau khdng cd kha ndng todn khoan phai thu Trudng hgp hoat ddng bao toan thyc hien qua to ehire bao toan nhap khau, td chue bao toan xuaf khau va td' chric bao toan nhap khau phdi thda thuan va ky kef mdt hgp ddng rieng phii hgp vdi quy djnh eua phap luat, dd quy djnh ey the ve quyeri lgi va nghia vy cua mdi ben Phu luc Chuong 9: Quy che hoat dor g bao toan cua 635 Dieu 14 Quy dnih ve ddng tien dupe sii d y n g hOcit dpng b.io toan Cae giaer dieh bacr thanli tcrein duere thuc hien bdng Ddng Viet Nam Ddi veii ede giao dich bao tcrein thue hien bdng ngOeii te, fd chire bao fhanh toan, ben ban hang va bc"'n mua bang prhai tlure hien dimg Ceic quy dinh hien hanh ve quan Iv ngoai bdi Dieu 15 Leii v.i phi boat dpng bao toan Lai va phi hcreit dcing bao totin eae bc'ii thda fhucin tcii bcrp ddng bacr fbanh todn, gom: Lai dirpc tinh tren ser vcVn ma to chuc bao todn img trudc elur bc'ii bdn bdng pbu hcrp \'eri lai suat thi trudng Phi dirge tinh tren gia tri khoan phai thu de bii ddp rui ro tin dung, ebi phi quan ly so sach ban hang va eae ehi phi khdc Dieu 16 Bao dam eho hoat ddng bao toan Don vj bao fOcin vd ben bdn hang thda thucin dp dung hocie klidng dp dung cae bien phap bao dam eho boat ddng bao fbanh toan Cae bbib thuc bao dam bao gom: Ky quy, cam ed', the' chap tai san, bao lanh bdng tdi sdn cua ben fhii ba vd ede bien phdp bao dam kluie theo c]uy djnh cua phap lucit Dieu 17 Cac quy djnh ve gia han tdin va chuyen ng qua hain bao toan Cae quy djnh ve gia hcin fhanh toan va ehuyen n g qua hein t n m g bao toan dugc thue hien theo hue'rng dan eua ngan hang nha nude Dieu 18 Quy dinh ve thue Cac quy djnh ve thue ddi vdi boeit dpng bao toan dugc thuc hien theo quy djnh cua phap kuit Dieu 19 Cac khoan phai thu khong dupe bao toan Nliimg khocin phai thu sau day klidng duge thue liic^n bao tlianb toan: 636 GlAO TRlNH THANH T O A N QUOC TE Phat sinh tu hgp ddng mua, ban hang hda bj phap luat ea'ni; Phat sinh tu cac giao djch, thda thuan baf hc^p phap; Phat sinh tir cac giao djch, thda thuan dang cd tranh chap; Phat sinh tir cac hgp ddng ban hang dudi hinh thue ky gui; Phat sinh tu bc^p ddng mua, ban hang cd thdi ban to.m cdn lai dai hon 180 Cac khoan phai thu da duge gan ng hoae cam eo, the chap Cae khoan phai thu da qua ban toan theo hgp ddng mua, ban hang Dieu 20 Quy dinh ve an toan Hoat dgng bao toan phai bao dam cac quy djnh vd m toan tai luat cae td' chuc tin dyng va eae van ban hudng dan eua ngein hang nha nude; Tdng so du bao toan cho mgt khach hang khdng duc'c vugt qua 15% vd'n ty cd cua td chuc bao fhanh toan Ddi vdi ehi nhanh ngan hang nude ngoai, tdng so du bao toan cho mpt khach hang khdng dugc vugt qua 15% vd'n ty cd eua ngan hang nude ngoai Sd' du cac khoan phai thu ma td chuc bao toan nhap khau bao lanh toan cho 01 ngudi nhap khau phdi nam gidi ban tdng so du bao lanh cua to chuc tin dung eho 01 kbdeh hang theo quy djnh tai quy che'bao lanh ngan hang Trudng hgp nhu cau bao toan cua mdt khdch bang vugt qua 15% vd'n ty cd cua td chue bao toan thi eae td chirc bao toan dugc thyc hipn ddng bao toan eho khach hdng theo quy djnh eua ngan hang nha nude Td'ng so du bao toan khdng duge vugt qua vd'n tir cd eua td chuc bao toan Phg luc Chuong 9: Quy one hoat dong b
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