国际贸易支付手段研究

payment1Chapter5Payment支付工具支付方式支付条款©王善论payment2§5.1InstrumentofPayment汇票BillofExchange,Draft本票PromissoryNote支票Cheque/Check票据©王善论payment3•汇票BillofExchange–Definition(Section3,BillofExchangeAct,1882,UK)•Anunconditionalorderinwriting•addressedbyoneperson(Drawer)•toanother(Drawee)•signedbythepersongivingit(Drawer)•requiringthepersontowhomitisaddressed•topay•ondemand,oratafixedordeterminablefuturetime•asumcertaininmoney•to,ortotheorderof,aspecifiedperson,ortoanybearer(Payee)©王善论payment4–汇票的必备内容（《票据法》第22条）1.表明“汇票”字样2.无条件支付委托3.确定的金额4.付款人的名称5.收款人的名称6.出票日期7.出票人签章©王善论payment5©王善论payment6©王善论payment7©王善论payment8©王善论payment9–汇票的种类•出票人的不同–商业汇票commercialdraft–银行汇票banker’sdraft•付款时间的不同–即期汇票sight(demand)draft–远期汇票time(usance)bill»certaindaysaftersight»certaindaysafterthedateofdraft(afterdate)»certaindaysafterthedateofB/L»fixeddate•承兑人的不同–商业承兑汇票commercialacceptancedraft–银行承兑汇票banker’sacceptancedraft•是否随附货运单据–光票cleandraft–跟单汇票documentarydraft©王善论payment10–汇票的使用•出票draw–限制性抬头:Pay…Co.only/notnegotiable–指示性抬头:Pay…Co.ororder–持票人或来人抬头:Paybearer/holder•提示presentation–见票sight–承兑提示presentationforacceptance–付款提示presentationforpayment•承兑acceptance•付款payment•背书endorsement–限制性背书，空白背书，特别背书•拒付dishonour•追索recourse©王善论payment11•本票PromissoryNote,P/N–本票的定义（《票据法》第73条）本票是出票人签发的，承诺自己在见票时无条件支付确定的金额给收款人或持票人的票据。–本票的必备内容（《票据法》第76条）1.表明“本票”字样2.无条件支付的承诺3.确定的金额4.收款人的名称5.出票日期6.出票人签章©王善论payment12–本票的种类•商业本票/一般本票generalpromissorynote–即期本票sightpromissorynote–远期本票timepromissorynote•银行本票banker’spromissorynote;cashier’sorder–本票与汇票的区别©王善论payment13©王善论payment14•支票Cheque/Check–支票的定义支票是以银行为付款人的即期汇票。–支票的必备内容（《票据法》第85条）1.表明“支票”字样2.无条件的支付委托3.确定的金额4.付款人的名称5.出票日期6.出票人签章–支票的种类©王善论payment15©王善论payment16©王善论payment17©王善论payment18©王善论payment19【CaseStudy5-1】–甲交给乙一张经付款银行承兑的期票，作为向乙订货的预付款，乙在票据上背书后转让给丙以偿还原欠丙的借款，丙于到期日向承兑银行提示取款，恰遇当地法院公告该行于当天起进行破产清理，因而被退票。丙随即向甲追索，甲以乙所交货物质次为由予以拒绝，并称已于10天前通知银行止付，止付通知及止付理由也已通知了乙。在此情况下丙再向乙追索。乙以票据系甲开立为由推诿不理。丙遂向法院起诉，被告为甲、乙与银行三方。你认为法院将如何判决？©王善论payment20§5.2ModesofPayment•Keyissuesininternationalpayments–Whobearsthecreditrisk?–Whofinancesthetransaction?–Inwhatcurrencywillpaymentbemade?–Whatarethepoliticalandlegalrisks?–Whowillbeartransportationcostsandrisks?–Whatarethecostsofeachmethodoffinancingandpayment?©王善论payment21BasicTermsofPayment•Paymentbeforeshipment–CWO(cashwithorder)–CIA(cashinadvance)•Paymentaftershipment–O/A(openaccount)•factoring•forfaiting–CAD(cashagainstdocuments)•documentarycollection•documentarycredit–COD(cashondelivery)©王善论payment22汇付Remittance•汇付方式的当事人–汇款人remitter-buyer–汇出行remittingbank–汇入行receivingbank，解付行payingbank–收款人payee-seller•汇付的种类–信汇mailtransfer,M/T–电汇telegraphictransfer,T/T–票汇remittancebybanker’sdemanddraft,D/D©王善论payment23汇付的业务流程©王善论payment24【CaseStudy5-2】–出口合同规定的支付条款为装运月前15天电汇付款，买方延至装运中始从邮局寄来银行汇票一纸，为保证按期交货，出口企业于收到该汇票次日即将货物托运，同时委托银行代收票款。一个月后，接银行通知，因该汇票系伪造，已被退票。此时，货已抵达目的港，并已被买方凭出口企业自行寄去的单据提走。事后追偿，对方早已人去楼空。©王善论payment25托收Collection•Definition–Collectionmeansthehandlingbybanksoninstructionsreceivedoffinancialdocuments/commercialdocuments,inordertoobtainacceptance/payment,ordelivercommercialdocumentsagainstacceptance/payment,ordeliverdocumentsonothertermsandconditions.（URC522Art.2）–托收是指债权人（出口人）出具债权凭证（汇票等）委托银行向债务人（进口人）收取货款。©王善论payment26•Partiestocollection–委托人principal-seller(drawer)•托收申请书–托收行remittingbank•托收委托书–代收行collectingbank–提示行presentingbank–付款人payer-buyer(drawee)–需要时的代理principal’srepresentativeincaseofneed©王善论payment27托收的业务流程©王善论payment28•Classification–光票托收cleancollection–跟单托收documentarycollection•付款交单documentsagainstpayment,D/P–即期付款交单D/Patsight–远期付款交单D/Paftersight•承兑交单documentsagainstacceptance,D/A©王善论payment29•《托收统一规则》URC522,UniformRulesforCollection,ICCPublicationNo.522–1958/192,1967/254,1978/322,1996/522–全文共26条，分为总则、托收的方式与结构、提示方式、义务与责任、付款、利息和手续费及其它费用、其它规定7个部分。•本规则的适用•银行的义务与免责•运输单据不应以银行或其指定人为收货人•避免使用远期付款交单•拒付后单据的处理©王善论payment30•托收的性质与作用–商业信用–风险分析•托收方式下的融资–托收出口押汇–托收进口押汇•信托收据trustreceipt,T/R•D/P•T/R©王善论payment31•托收的注意事项进口方的资信状况国外代收行的指定贸易术语的使用（CIF/CIP）慎用使用远期付款交单及承兑交单运输方式的选择及运输单据的出具方式©王善论payment32【CaseStudy5-3】–我某外贸公司与某国A商达成一项出口合同，付款条件为D/P45天付款。当汇票及所附单据通过托收行寄抵进口地代收行后，A商及时在汇票上履行了承兑手续。货抵目的港时，由于用货心切，A商出具信托收据向代收行借得单据，先行提货转售。汇票到期时，A商因经营不善，失去偿付能力。代收行以汇票付款人拒付为由通知托收行，并建议由我外贸公司直接向A商索取货款。©王善论payment33LetterofCredit•Definition–Creditmeansanyarrangement,howevernamedordescribed,thatisirrevocableandtherebyconstitutesadefiniteundertakingoftheissuingbanktohonouracomplyingpresentation.(UCP600Art.2)–信用证是一种银行开立的有条件的付款承诺的书面文件。©王善论payment34PartiestoaDocumentaryCredit•Thepartiesare:–Issuingbank–Confirmingbank,ifany,and–Beneficiary•OtherpartieswhichfacilitatetheL/Care:–Applicant–Advisingbank–Nominatedbank•negotiatingbank•payingbank•accepting/draweebank–Transferringbank–Reimbursingbank,clearingbank©王善论payment35信用证的业务流程©王善论payment36SellerBeneficiaryIssuingBankNominatedBankBuyerApplicantS/CdocumentspaymentAdvisingBankL/CProcessofLetterofCredit©王善论payment37信用证的收付程序①订立合同②申请开证③开证④通知⑤审证，改证⑥装运，制单，交单⑦议付/承付，索偿⑧偿付⑨付款赎单，提货CITIBANKOFNEWYORK42-44EastBroadway,NewYork,NY10002,USADATE:DDMMYYPLACE:NEWYORKIRREVOCABLEDOCUMENTARYCREDITCREDITNO.:JXUFE-01ADVIS