Kinh Doanh XNK Vinatex Danang

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PHN I:
C S L LUN V CNG TC LP CHNG T
THANH TON HNG XUT KHU CA DOANH
NGHIP THEO PHNG THC
TN DNG CHNG T.
A. KHI QUT CHNG T THANH TON.
1. Khi nim chng t:
Chng t l nhng vn bn chnh thc hoc c coi l chnh thc cha
ng cc chi tit, cc thng tin cn thit cho vic chng minh thng bo cc s
kin hoc cho vic lp nhng giy t, vn bn khc.
2. H thng chng t:
2.1. Chng t hng ho:
Chng t hng ha l cc loi chng t th hin nhng chi tit ring bit v
mt: s lng, cht lng, gi tr, bao b,...ca mt l hng, n c th do ngi
bn lp v/hoc c xc thc ca mt bn th 3.
2.2. Chng t xc minh bn cht hng ho:
Nhng chng t xc minh bn cht hng ha l nhng chng t do doanh
nghip sn xut hng ha hoc do mt t chc qun l cht lng hng ha (nh
c quan kim nghim phm cht hng xut khu, c quan gim nh, c qun
kim dch...), hoc do ngi bn cp xc nh v s lng, trng lng, phm
cht hoc thuc tnh v trng ca hng ha...
2.3. Chng t vn ti :
Chng t vn ti l nhng chng t do ngi chuyn ch, ngi bc d
hoc i din ca h cp. Trong ngi ta xc nh tnh trng hng ha khng
phi vi t cch l i tng mua bn, m vi t cch l i tng chuyn ch v
bc d ng thi ngi ta chng minh hoc xc nh r trch nhim v hng ha,
v vic bc d hay v vic chuyn ch trong quan h gia mt bn l ngi
chuyn ch, bc d vi mt bn l ngi ch hng (tc l ngi gi hng) v
ngi vn ti. iu ny nhm xc nhn vi ngi bn rng mnh nhn hng
SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1
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chuyn ch v k t khi cung cp chng t, th ngi vn ti phi chu mi trch

nhim v vn chuyn hng ha.
2.4. Chng t kho hng :
Chng t kho hng l cc giy t do c s kho hng cung cp cho ngi
ch hng (nu hng ha phi lu kho l ca ngi ch hng trc khi hng ha
c xut khu).
2.5. Chng t bo him:
Chng t bo him l chng t do t chc bo him cp xc nhn v
vic hng ha c bo him hoc tnh trng tn tht ca hng ha c bo
him. Nh vy, cc chng t bo him c lp vi mc ch hp thc ha hp
ng bo him v cc chng t khc c dng iu tit quan h gia t chc
BH vi ngi c BH. Chng t BH thng c s dng l n BH (do ngi
mua BH k) v giy chng nhn BH.
2.6. Chng t lm th tc hi quan:
gp phn tng cng qun l ngoi thng, nh nc qui nh mt s
th tc hnh chnh - kinh t buc nhng n v kinh doanh XNK phi thc hin
khi h mun k kt hp ng ngoi thng hoc khi h mun chuyn ch hng
ha ra vo nc ta qua bin gii quc gia. Trong s cc th tc , cc th tc c
ngha bt buc, c tnh cht cht ch nht trong khi thc hin hp ng mua bn
ngoi thng l: ch cp giy php XNK hng ha, ch hi quan, ch
kim dch.
p ng yu cu ny, n v kinh doanh XNK phi xin cp giy php XNK
hng ha. Thc hin th tc ca ch hi quan, n v kinh doanh phi lp v
xut trnh cho hi quan, khi gii hng hoc nhn hng ca khu (ga bin gii,
cng, sn bay hoc bu in), cc chng t, t khai hng xut khu (hoc nhp
khu). Thc hin th tc ch kim dch, khi gi hoc nhn hng ca khu,
hay ga n, n v kinh doanh phi xut trnh cho nh chc trch nhng chng
t: giy chng nhn kim dch ng thc vt, giy php kim dch thc vt (hoc
ng vt) nhp khu.
3. Khi nim chng t thanh ton trong kinh doanh ngoi thng:
Chng t thanh ton trong ngoi thng l chng t ngi xut khu lp
ra c thanh ton. Chng t thanh ton gm cc chng t hng ho + Hi
phiu.
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B. PHNG THC THANH TON L/C V QUY NH CHNG T

THANH TON TRONG XK.
I. Phng thc tn dng chng t:
1. Khi nim:
Theo UCP, phng thc tn dng chng t l bt c mt tho thun no v
d c m t nh th no, m theo mt ngn hng (Ngn hng m - The
Issuing bank) hnh ng theo yu cu v ch th ca mt khch hng (ngi yu
cu - The applicant for credit) tin hnh vic tr tin cho mt ngi th ba (Ngi
hng li - Benificiary) hoc thay mt chnh mnh:
+ Phi tin hnh vic tr tin cho mt ngi th ba (Ngi hng li Beneficiary) hoc theo lnh ca ngi ny, hoc phi chp nhn v tr tin nhng
hi phiu do ngi hng li k pht, hoc
+ y nhim cho ngn hng khc thc hin vic tr tin , hoc chp nhn
v tr tin nhng hi phiu , hoc
+ y nhim cho ngn hng khc chit khu khi cc chng t quy inh c
xut trnh cho thy cc iu kin ca tn dng c thc hin ng.
2. Khi qut qui trnh nghip v:
2.1. S :
Ngn hng thng bo
L/C (Advising bank)
(8)
(5)
Ngi xut khu

(Beneficiary)
(7)
(6)
(2)
(3)
Ngn hng pht hnh

L/C (Issuing bank)
(1)
(4)
(9)
(10)
Ngi nhp khu

(Applicant)
2.2. Gii thch s :

(1)
Ngi nhp khu lm n v lm cc th tc cn thit yu cu ngn

hng m L/C cho ngi xut khu hng li.
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(2)
Ngn hng m sau khi kim tra n, kim tra th tc, cn c vo n tin
hnh m L/C v thng qua ngn hng i l ca mnh nc ngi xut
khu thng bo v chuyn cho ngi xut khu ni dung L/C.
(3)
Khi nhn c L/C, ngn hng s thng bo v chuyn cho ngi XK

ton b ni dung L/C .
(4)
Ngi xut khu sau khi kim tra k ni dung ca L/C, nu cn thit c
th ngh ngi NK tin hnh th tc tu chnh L/C, cho n khi chp
nhn ton b ni dung ca L/C th tin hnh giao hng theo L/C .
(5)
Sau khi hon thnh vic giao hng, ngi xut khu lp b chng t
thanh ton theo yu cu ca L/C xut trnh ln ngn hng thng bo
ngn hng ny chuyn chng t sang cho ngn hng m L/C.
(6)
Ngn hng thng bo chuyn b chng t cho ngn hng m ngn

hng ny kim tra chng t v thc hin ngha v cam kt vi ngi
hng li trong L/C.
(7)
Ngn hng m kim tra b chng t thanh ton, nu thy ph hp vi

L/C th tin hnh tr tin cho ngi xut khu (At sight L/C) hoc chp
nhn hi phiu v tr tin khi o hn (Usance L/C). Nu chng t
khng ph hp c th t chi khng thanh ton.
(8)
Ngn hng thng bo chuyn tin hoc hi phiu c

chp nhn hoc thng bo v tnh trng chng t cho ngi hng li.
(9)
Ngn hng m chuyn giao b chng t hng ho cho

ngi nhp khu yu cu ngi nhp khu thanh ton hoc nhn n.
(10)
Ngi nhp khu kim tra chng t, nu thy ph hp

vi L/C th hon tr tin cho ngn hng m, hoc chp nhn n v c
ly chng t hng ho nhn hng. Nu khng ph hp th c quyn t
chi tr tin.
3. Qui nh v chng t thanh ton:

3.1. Trong L/C:
Th tn dng l mt vn bn do ngn hng m thit lp theo yu cu ca
ngi nhp khu (ngi xin m L/C) cam kt tr tin cho ngi xut khu (ngi
hng li) mt s tin nht nh, trong mt thi gian nht nh vi iu kin
ngi ny phi thc hin ng nhng iu khon quy nh trong L/C .
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Th tn dng l mt vn bn php l quan trng ca phng thc tn dng

chng t, khng c L/C ngi xut khu s khng giao hng v nh vy phng
thc ny khng c hnh thnh.
Trong L/C, ngi nhp khu thng qua ngn hng m a ra nhng quy
nh c th v b chng t trn tng kha cnh chng hn nh s loi chng t
phi xut trnh, s lng chng t phi lm i vi tng loi (thng thng lp 3
bn), ni dung c bn c yu cu i vi tng loi, thi hn mun nht phi
xut trnh cc chng t, quy nh cch thc tr tin...Qua , ngi xut khu phi
kim tra k lng tng quy nh trnh trng hp sai st dn n khng
c thanh ton.
3.2. Trong hp ng:
Hp ng c xem nh li cam kt hay mt s tho thun c tnh php l
gia hai bn trong c cc khon mc qui nh trch nhim v quyn li ca cc
bn. Trong kinh doanh xut nhp khu, khi c tranh chp xy ra th hp ng
c xem nh mt vn bn c tnh php l cao gp phn vo vic gii quyt tranh
chp gia cc bn. Hp ng trong xut khu cng qui nh r hnh thc thanh
ton v b chng t cn thit m ngi xut khu phi xut trnh c thanh
ton sau khi giao hng.
3.3. Trong ISBP 681:
ISBP (International Standard Banking Practice for the examination of
documents under documentary credits - Tp qun Ngn hng tiu chun quc t
dng kim tra chng t trong thanh ton tn dng chng t). ISBP qui nh
nhng qui tc kim tra chng t thanh ton. Trong trng hp tranh chp v b
chng t xy ra m cc qui nh v khon mc trong UCP600 khng cn c
lm r trch nhim v quyn hn ca cc bn th ISBP 681 l cha kho gip ngn
hng gii quyt tranh chp .
3.4. Trong UCP 600:
UCP l b quy tc v thc hnh thng nht v tn dng chng t trong xut
nhp khu, va c Phng Thng mi Quc t (ICC) hon tt. Trong quy
nh quyn hn trch nhim ca cc bn lin quan trong giao dch tn dng chng
t.
UCP 600 l bn sa i ln th su ca ICC. im mi ca UCP 600 ln ny
l quy nh c th v chi tit ngha v, trch nhim ca cc ngn hng tham gia
thanh ton v trch nhim ca cc doanh nghip xut nhp khu; quy nh chi tit
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cc mc ph p dng chung trn ton th gii i vi tng loi giao dch, gip
hot ng xut nhp khu thun tin hn; thi gian kim tra chng t ch mt 5
ngy lm vic thay v 7 ngy nh trc.
UCP 600 c b cc li vi 39 iu khon (so vi 49 iu khon ca UCP
500), trong b sung nhiu nh ngha v gii thch thut ng mi lm r
ngha ca cc thut ng cn gy tranh ci trong bn UCP 500. Trong cc mc
t .............qui nh c th v r rng v chng t thanh ton trong UCP 600, lm
cn c gip doanh nghip v ngn hng gii quyt tranh chp trong cng tc thanh
ton bng L/C.
II. QUI TRNH LP CHNG T THANH TON HNG XUT KHU
BNG PHNG THC TN DNG CHNG T.
1. Lp ho n thng mi:
1.1. Khi nim:
Ha n thng mi l chng t quan trng nht v c bn ca ca cc
chng t hng ha cng nh trong khu thanh ton. Ha n thng mi do ngi
bn lp v xut trnh cho ngi mua sau khi gi hng. l yu cu ca ngi
bn i ngi mua phi tr tin theo tng s tin hng c ghi trn ha n.
1.2. Tc dng ca ho n thng mi:
1.2.1. i vi ngi bn:
Ha n thng mi l chng t xc nhn s lng, tr gi hng ho dch
v m ngi bn cung cp cho ngi mua, n l c s ngi bn lp chng t
ti chnh (hi phiu, lnh nh thu...) i tin ngi mua.
1.2.2. i vi ngi mua:
Ho n thng mi l c s ngi mua kim tra vic giao hng ca
ngi bn c ph hp vi quy nh trong hp ng, kim tra s tin ghi trn hi
phiu c ph hp vi tr gi hng ho hay khng. ng thi ngi mua cng da
vo s lng v tr gi ghi trn ho n lm c s khai bo vi hi quan, tnh
thu xut - nhp khu v ng thi cung cp nhng thng tin chi tit hng ho cn
thit cho vic thng k, i chiu theo di vic thc hin hp ng. i vi cc t
chc ti chnh, trong quan h tn dng, ho n thng mi cng vi chng t vn
ti c s dng cm c khi vay vn. Ho n thng mi l chng t quan
trng, l trng tm ca b chng t thanh ton v l chng t khng th thiu
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c trong b chng t. a s cc chng t khc c thnh lp da vo ho n

thng mi.
1.2.3. i vi c quan hu quan:
C quan Hi quan s dng ho n thng mi kim tra i chiu gia
s lng hng thc t v hp ng p dng thu sut v tnh thu xut - nhp
khu.
1.2.4. i vi to n hay trng ti kinh t:
S dng ho n kim tra, i chiu xc nh tnh hp l, hp php ca
quan h thng mi.
1.3. Ni dung trong ho n thng mi:
Ho n thng mi thng bao gm cc yu t sau:
- Ngy thng lp ho n.
- Tn v a ch ngi bn.
- S hp ng thng mi v tn dng th tham chiu.
- Hng ho: tn hng, s lng, trng lng, khi lng, n gi, tng s
tin (bng s v bng ch), quy cch phm cht, bao b, k hiu m hiu,...(ch :
gi c phi r l FOB, CIF hoc CFR).
- S hp ng thng mi, ngy thng ca hp ng thng mi.
- Ngy gi hng, phng tin vn chuyn...
- Ni hng i.
- Ni hng n.
- Tn v ch k ca ngi i din bn bn.
1.4. Mt s im lu khi lp ho n thng mi:
*Nu thanh ton theo phng thc tn dng chng t th vic lp ho n
thng mi cn ch my im sau:
- Ngi lp ho n thng mi (ngi k tn trong ho n thng mi)
phi l ngi hng li c ghi r trong hp ng thng mi v L/C.
- Ho n phi c lp cho ngi mua tc l ngi m L/C v ng vi
tn ghi trong hp ng, trnh trng hp tn ngi mua v ngi bn trong L/C
khng khp vi tn ghi trong hp ng.
- S bn ho n phi c lp theo yu cu ca L/C.
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- M t hng ho trong ho n phi ging nh trong L/C quy nh nh: v

s lng, k hiu, gi c, quy cch chng loi...V d nh m k hiu hng ho
khng ph hp vi L/C trong ha n ghi: Marked PSV 100 nhng trong L/C ghi
Maker PSV 100 th ngn hng c quyn t chi thanh ton v chng t khng ph
hp.
- Gi tr ca ho n khng c vt qu gi tr ca L/C v mc dung sai
cho php.
- Nu trong L/C cp n giy php nhp khu, n t hng ca ngi
mua v nhng ghi ch khc th nhng chi tit ny phi ghi trong ho n.
1.5. Cc loi ho n khc:
Thc t trong thanh ton quc t ngoi ho n thng mi tu theo mc
ch s dng trong tng trng hp c th cn c cc loi ho n sau:
1.5.1. Ho n tm tnh (Provisional invoice).
L ho n dng tnh ton b gi tr hng ho theo gi tm tnh thanh
ton tng phn trong trng hp giao hng nhiu ln. Khi c ho n chnh thc
s thanh ton phn chnh lch gia ho n chnh thc v ho n tm tnh.
1.5.2. Ho n chiu l (Proforma invoice).
L ho n khng dng thanh ton m c s dng xin giy php
xut - nhp khu, cho hng, trng by, trin lm, qung co
1.5.3. Ho n chi tit (Detail invoice).
L ho n dng m t chi tit hng ho trong trng hp mt hng a
dng, nhiu loi, quy cch, linh kin, ph tngnn cn phi c m t c th.
1.5.4. Ho n lnh s (Consular invoice).
L ho n dng lm th tc hi quan theo quy nh ca mt s nc. S

dng ho n ny xin xc nhn ca s qun nc nhp khu ti nc xut
khu.
1.5.5. Ho n hi quan (Customs invoice).
L ho n dng khai bo v lm th tc hi quan khi nhp hng theo quy
nh mt s nc nhm thun tin cho vic thng k hi quan, xc nh
ngun gc xut x hng ho, xc nh gi bn hng ho, ngn chn tnh trng khai
bo gi khng chnh xc trn thu, v.v
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2. Chng t vn ti (Bill of Transport).

2.1. Khi nim:
Chng t vn ti cn gi l vn n hoc vn ti n (Transport Receipt) l
bng chng v s vn chuyn hng ho t ngi bn n ngi mua.
Chng t vn ti do ngi vn ti cung cp cho ngi gi hng ng thi
xc nh quan h php l gia hai bn trong vic tip nhn hng, chuyn ch, giao
hng trong sut qu trnh vn chuyn hng ho t ni i n ni n. Tu theo
tng loi phng tin vn ti m c nhiu loi vn n nh:
Vn n ng bin (Bill of lading) B/L.
Vn n ng st (Rail way bill) R/B.
Vn n ng hng khng (Air way bill) A/B.
Vn n ng b (Land way bill) L/B.
Vn n ng sng (Island water way bill) IW/B.
Trong vn n ng bin l chng t vn ti c s dng ph bin
nht.
2.2. Cc loi chng t vn ti:
2.2.1. Vn n ng bin (Marine/Ocean Bill of lading B/L).
2.2.1.1. Khi nim:
Vn n ng bin l chng t vn ti bng tu bin xc nhn chuyn ch
hng ho t cng i n cng n. Vn n ng bin do ngi vn chuyn lp
v cp cho ngi gi hng (ngi bn) l cn c php l gii quyt mi quan
h gia ngi vn chuyn, ngi gi hng v ngi nhn hng.
2.2.1.2. Tc dng:
Vn n ng bin l bng chng xc nhn hp ng chuyn ch hng
ho bng tu bin gia mt bn l ngi vn chuyn v mt bn l ngi gi
hng, qua xc nh trch nhim php l ca ngi chuyn ch, i vi khi
lng v tnh trng hng ho ghi trong vn n trong sut qu trnh vn chuyn,
t lc hng ho c xp ln tu vn chuyn ra nc ngoi, cho n khi hon
thnh ngha v giao hng.
Vn n ng bin l chng t xc nhn quyn s hu hng ho ghi
trong vn n v l c s php l nhn hng ti cng, ai nm vn n s l
ngi ch s hu hng ho.
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Vn n ng bin c lu thng v chuyn nhng t tay ngi ny

sang tay ngi khc nn vn n ng bin c dng cm c, mua bn
Vn n ng bin l chng t s hu nn n l loi chng t quan
trng nht, gi v tr c bit trong b chng t thng mi.
2.2.1.3. Ni dung ca B/L:
Vn n ng bin c lp theo mu in sn ca tng n v vn chuyn
v phi phn nh nhng ni dung sau:
Tn v a ch ca hng tu hoc i l ca hng tu.
Tn v a ch ca ngi gi hng (Shipper), tc l tn ca nh xut
khu.
Tn v a ch ca ngi nhn hng (Consignee): ngi vn chuyn c
ngha v k pht vn n theo yu cu ca ngi gi hng bng cc cch sau y:
Nu l vn n ch danh th ghi r tn ngi nhn hng.
Nu l vn n theo lnh th ghi: To order (theo lnh), thng thng khi
pht hnh vn n theo lnh, ngi pht hnh vn n c nhng cch ghi sau:
Giao hng theo lnh ngi nhn hng To order of consignee.
Giao hng theo lnh ca ngi gi hng To order of shipper.
Giao hng theo lnh ca ngn hng (ghi r tn ngn hng) - To order of
Names bank
Nu B/L s dng trong phng thc tn dng chng t th ghi tn ngn
hng m L/C. Nh vy, ngn hng m L/C l ngn hng nm quyn chi phi l
hng nh nm c vn n.
Theo , ngn hng tr thnh ngi ch s hu hng ho v ch khi no
ngi mua tr tin th ngn hng mi k chuyn nhng vn n cho bn mua
ngi mua lm th tc nhn hng.
Giao hng cho ngi cm vn n (To order bearer)- ai cm vn n s
l ngi c nhn hng ho.
Tn a ch ca ngi c thng bo khi hng v (Notify adress).
Tn tu, hoc phng tin vn chuyn (Vessel).
Cng ln hng (Port of loading).
Cng bc d hng (Port of discharge).
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Tn hng, k hiu, m hiu, s lng, trng lng, khi lng v cc chi

tit m t hng ho (goods).
Ch k ca thuyn trng, hoc i din n v vn ti.
2.2.1.4. Cc cn c phn loi vn n:
B/L l chng t khng th thiu bn cnh ho n thng mi, v cc
chng t khc m ngi xut khu xut trnh b chng t cho ngn hng c
thanh ton.
B/L l cn c quan trng cho php ngi s hu hp php c quyn nh
ot s hng ho khi tu cp bn.
Vn n l chng t s hu do n c dng th chp cm c mua
bn v chuyn nhng hng ho.
2.2.1.4.1. Cn c vo vic chuyn nhng:
2.2.1.4.1.1. Vn n ch danh (Straight of B/L):
Vn n ghi r tn v a ch ngi nhn hng, c gi l vn n ch
danh. Ch c ngi ny mi c nhn hng cng - Loi vn n ny khng
chuyn nhng c.
2.2.1.4.1.2. Vn n theo lnh (To order B/L):
Vn n c ghi giao hng theo lnh ca mt ngi no Delivery to
order
Theo vn n ny th hng ho c giao theo lnh ca ngi . Vn n
ny c chuyn nhng bng cch k hu (endorsement), c th ghi tn c th
ngi c chuyn nhng hoc trng (k hu trng blank endorsement).
Vic chuyn nhng c th c thc hin t ngi ny sang ngi khc cho n
khi ch nh ch danh ngi nhn hng. Khi vn n theo lnh tr thnh vn
n ch danh.
Trong thanh ton quc t m bo ngi mua thanh ton tin ng hn,
ngn hng cn khng ch b chng t thanh ton, nn sau ch to order l tn
ngn hng m L/C. Ngn hng tr thnh ngi s hu hng ho, ch khi no
ngi mua ng tr tin, hoc k chp nhn hi phiu th ngn hng mi trao b
chng t thanh ton lm c s nhn hng v B/L s c ngn hng chuyn
nhng cho ngi mua thng qua th tc k hu. Phi c ch k ca ngn hng
th B/L mi tr nn hp l, mi d dng trong vic nhn hng. Loi vn n ny
thng c s dng rng ri v ph bin trong thanh ton quc t.
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2.2.1.4.1.3. Vn n xut trnh (To bearer bill of lading):

L vn n khng ghi tn ngi nhn hng hoc theo lnh nn hng ho s
c giao cho ngi no xut trnh vn n. Ngi no cm vn n ngi s
l ngi s hu hng ho. Loi vn n ny chuyn nhng bng cch trao tay
khng cn thng qua th tc k hu.
2.2.1.4.1.4. Vn n ng bin khng lu thng (Non Negotiable Sea Way
bill):
L vn n ng bin th hin chuyn ch hng ho ng bin nhng
khng c gi tr lu thng, ngha l khng c chuyn nhng. Da theo iu 24
UCP 500 th v c bn, ni dung ca vn n ng bin khng lu thng ging
nh vn n ng bin lu thng theo iu 23 UCP 500 nhng ch khc nhau v
tnh lu thng ca vn n. Do s tin b khoa hc k thut hin nay trong ngnh
vn ti ng bin m trong qu trnh vn chuyn hng ho gia nhng nc gn
nhau, thi gian vn chuyn ngn nn dn n tnh trng hng ho n ni m
chng t chuyn qua ngn hng cha n kp. iu ny gy chm tr trong vic
nhn hng v gii quyt tnh trng trn ta thy xut hin vn n ng bin
khng lu thng. Vn n ny c xem nh l chng t chng minh cho vic
chuyn ch hng ho ng bin, hng ho s c giao cho ngi nhn hng ch
nh ghi r trong h s vn ti m khng phi xut trnh vn n. Do bn thn
vn n ng bin khng lu thng khng phi l chng t hng ho.
2.2.1.4.2. Cn c vo s chuyn ch:
2.2.1.4.2.1. Vn n ch sut (Through bill of lading):
L vn n c s dng trong trng hp chuyn ch hng ho t cng
xp hng n cng d hng nhng phi chuyn ti qua nhiu phng tin vn ti
khc nhau, nhiu ch tu khc nhau. Trng hp ny ngi vn ti u tin phi
cp mt vn n ch sut i din cho tt c cc chuyn v chu trch nhim v
chuyn hng trong sut qu trnh vn chuyn. Vn n ny cn c gi l vn
n chuyn ti (Transhipment B/L).
2.2.1.4.2.2. Vn n i thng (Direct bill of lading):
Vn n c cp chuyn ch hng ho trc tip t cng i n cng
n trong trng hp hng ho c chuyn ch trn mt con tu i thng t cng
xp hng n cng d hng m khng qua mt phng tin no khc.
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2.2.1.4.3. Cn c vo nhng ghi ch trn vn n:

2.2.1.4.3.1. Vn n hon ho (Clean Bill of lading):
L vn n khng c ghi ch no v tnh trng khim khuyt ca bao b v
hng ho vn chuyn. Vn n hon ho l vn n c bn mua hoc ngn
hng m L/C tr tin hoc chp nhn tr tin.
2.2.1.4.3.2. Vn n khng hon ho (Unclean bill of lading):
L vn n c nhng ghi ch bt thng v tnh trng hng ho, bao b.
(Hng b m mc, b b, mp mo, thng b v, ng nc,v.v)
Khi gp vn n khng hon ho th ngi mua, ngn hng ca ngi mua
s t chi thanh ton.
2.2.1.4.4. Cn c vo thi gian cp vn n v thi gian bc xp:
2.2.1.4.4.1. Vn n xp hng (Shipped on board bill of lading):
Vn n c cp sau khi hng ho c xp xung tu no . Ngn
hng ch chp nhn vn n xp hng c ng du on board, hoc shipped on
board ca ch tu, hoc thuyn trng.
2.2.1.4.4.2. Vn n nhn hng xp (Received for shipment bill of lading):
Vn n c cp khi nhn hng cha xp xung tu. Trong thc t khi gi
hng lc u ngi gi hng s nhn vn n nhn hng xp v sau khi xp
hng xong th i ly vn n xp hng. Nu ch xut trnh vn n nhn hng
xp th ngn hng s t chi thanh ton. Nu vn n ny c i ly vn
n xp hng th ngn hng mi chp nhn thanh ton.
Ngoi cc loi vn n ni trn, cn c nhng loi vn n sau y:
Vn n lin hp (Combined transport bill of lading): Theo iu 26
UCP cn c gi l chng t vn ti a phng thc (Multimodel transport

document) hay l vn n chuyn ti trong trng hp kt hp hai hay nhiu
phng thc vn ti khc nhau t ch nhn hng n ch giao hng. Hng ho
chuyn ch thng ng thnh n v ln t trong cc container, palettenn
thng phi hp nhiu chng t vi nhau. Chng t vn chuyn lin hp bao gm
cc ni dung ging nh vn n ng thi xc nhn trch nhim php l ca
ngi iu hnh vn chuyn lin hp bt u t ni nhn n kt thc ni giao
hng, s bn gc c lp, chi ph vn chuyn. Ngn hng s chp nhn chng t
ny nu c ghi r chuyn ti trong L/C min l ton b vn chuyn c ghi trong
cng mt chng t (iu 26b UCP 500).
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Vn n rt gn (Short bill of lading): hay cn c gi vn n n
gin: l vn n khng ghi y cc chi tit cc iu khon, ch bao gm cc

iu khon chung tuy nhin vn n ny cng c gi tr.
Vn n n chm (Stale bill of lading): l vn n n chm so vi
hng ho. Do iu kin a l m tu v vn n khng n cng mt lc. Vn

n n qu chm s nh hng n hng ho: hng ho c th b hng, tn tin
lu kho lu bi. Ngn hng s t chi nhng vn n n chm. Theo thng l
quc t vn n c xut trnh trong phm vi thi hn xut trnh chng t ca tn
dng hoc trong vng 21 ngy k t ngy xp hng ln tu tr khi tn dng c quy
nh thi hn khc.
Vn n hp ng thu tu (Charter party B/L): l vn n c s
dng trong trng hp thu tu chuyn, c lp trn c s cc iu khon ca

hp ng thu tu. Vn n ny c coi nh bin lai nhn hng, nn khi xut
trnh thng b ngn hng t chi tr khi c qui nh c th trong L/C.
Vn n bn th ba (Third party B/L): l vn n c lp m ngi
hng li L/C khng phi l ngi gi hng m l ngi th ba do ngi hng

li ch nh, vn n ny c s dng trong mua bn trung gian.
2.2.2. Cc chng t vn ti khc:
2.2.2.1. Chng t vn ti hng khng (Air transport document):
Hay cn c gi l vn n hng khng (Airway bill) l chng t vn ti
xc nhn vic chuyn ch hng ho bng ng hng khng do hng hng khng
pht hnh.
Da theo iu 27 UCP 500 th ni dung vn n hng khng tng t nh
vn n ng bin, nhng vn n hng khng khng c chc nng s hu hng
ho nn khng c gi tr lu thng v khng c chuyn nhng. iu ny phi
c th hin trn vn n tc l phi ghi Not negotiable. Vn n hng
khng ch l bng chng xc nhn vic chuyn ch hng ho bng ng hng
khng cn hng ho c giao cho ai th ngi nhn hng phi chng minh c
h chnh l ngi nhn hng bng vic xut trnh giy tu thn v giy bo gi
hng. Vn n hng khng s dng trong phng thc tn dng chng t s ghi
ngi nhn hng l ngn hng m L/C.
Tu theo tho thun gia i bn thng thng vn n hng khng c
lp lm ba bn gc: bn th nht do hng hng khng gi, bn th hai c giao
cho ngi nhn hng ti ni n v c gi km vi hng ho, bn th ba giao
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cho ngi gi hng ti ni i, y l bng chng xc nhn hng ho c tip

nhn v gi i.
2.2.2.2. Chng t vn ti ng b, ng st hay ng thu ni a (Road,
Rail, or Island waterway transport document):
Theo iu 28 UCP 500 y l cc chng t xc nhn vic chuyn ch hng
bng ng b, ng st hoc ng thu ni a do ngi chuyn ch l cc
cng ty vn chuyn hay i l cp.
Cc chng t vn ti ny khng phi l chng t s hu hng ho nn
khng c gi tr lu thng v khng c chuyn nhng. V th c th pht hnh
nhiu bn chnh hoc bn sao tu .
Ngoi ra cn c bin lai bu in v bin nhn chuyn hng: (Courier and
post receipts). Theo iu 29 UCP 500 vic chuyn ch hng ho c th c
chuyn ch bng ng bu in hoc bng chuyn pht nhanh do c quan bu
in hoc cc hng chuyn pht nhanh nhng thng l nhng hng nh, qu
him, khi lng tng i t, chng t quan trng v ti liu mt. Cc chng t
ny khng c gi tr lu thng v hng ho s c giao tn tay theo ng tn, a
ch ca ngi nhn hng ghi trong chng t.
3. Chng t bo him:
3.1. Khi nim:
Chng t bo him l chng t do cng ty bo him cp cho ngi mua bo
him hng ha trong qu trnh chuyn ch hng ho.
3.2. Mc ch ca chng t bo him:
Chng minh cho mt hp ng bo him (Insurance Contract) c k
kt v ang thc hin.
Xc nhn vic thu ph bo him v do khng nh hp ng bo him
c hiu lc.
L cn c khiu ni cng ty bo him thc hin hp ng bo him
khi c s c xy ra i vi hng ho c bo him.
3.3. Phn loi chng t bo him:
3.3.1. Bo him n (Insurance Policy):
L chng t do cng ty bo him cp cho ngi mua bo him th hin
nhng iu kin chung v c tnh cht thng xuyn v quy nh trch nhim rng
buc ca ngi bo him.
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Bn cnh bo him n cn quy nh cc iu kin ring bit c th nh

i tng bo him, tr gi bo him, ph bo him.
Bo him n th hin c tt c iu khon c bn trong hp ng bo
him, a ra nhng chi tit y v cc ri ro c bo him nn khi kin tng
tranh chp xy ra c th cn c vo bo him n m khng cn phi c hp ng
bo him.
3.3.2. Giy chng nhn bo him (Insurance certificate):
Ni dung ca giy chng nhn bo him gn ging nh ni dung ca bo
him n v cc iu khon nh i tng bo him, gi tr bo him, ph bo
him. Giy chng nhn bo him c cp da trn hp ng bo him v trong
tng mi chuyn hng c cp giy chng nhn bo him. Tuy nhin, n khng
c nhng iu khon chung v c tnh cht thng xuyn v quy nh trch nhim
ca ngi bo him v c bo him, giy chng nhn bo him ch a ra
nhng chi tit ngn gn v cc ri ro c bo him.
Bo him n v giy chng nhn bo him u l bng chng ca hp
ng bo him, u c gi tr nh nhau yu cu cng ty bo him bi thng
khi c tn tht xy ra.
3.4. Ni dung chng t bo him:
Tn v a ch ca cng ty bo him.
Tn v a ch ca ngi c bo him (tu theo gi bn hng ho l
FOB hay CIF m xc nh tn ngi c bo him).
Nhng iu khon chung v bo him hng ho.
i tng c bo him (tn hng, loi hng, s lng, trng lng).
Tng gi tr bo him (tng tr gi bo him thp nht thng l 110% tr
gi hng ha bo him tnh theo gi CIF).
Ph bo him (Insurance Premium).
a im v c quan gim nh tn tht.
a im bi thng.
Ch k ca ngi i din cng ty bo him.
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3.5. Lu khi lp chng t bo him:

Chng t bo him phi do cng ty bo him hoc i l bo him cp
mi c gi tr, nu chng t bo him do ngi mi gii bo him cp th khng
c gi tr v s b ngn hng t chi (ngoi tr c quy nh trong L/C).
Loi tin ghi trong chng t bo him phi ph hp vi loi tin ghi L/C.
Nu khng ph hp th ngn hng s t chi chp nhn.
Ngy hiu lc ca chng t bo him c tnh t ngy pht hnh chng
t bo him. Nu ngy pht hnh chng t bo him tr hn ngy gi hng hoc

ngy cp vn n th ngn hng s t chi chp nhn thanh ton v c nguy c tn
tht xy ra s khng c cng ty bo him bi thng do chnh lch v ngy
thng ni trn.
Tr gi bo him phi ging nh trong L/C quy nh. Nu hng ho mua
theo gi CIF th gi tr bo him l 110% CIF (gi CIF + 10%).
Trong L/C phi ghi r mua bo him loi no th chng t phi ghi r loi
bo him phi mua.
M t hng ho trong chng t bo him phi ph hp vi m t hng ho
trong L/C.
4. Cc loi giy chng nhn hng ho:
4.1. Khi nim:
Giy chng nhn hng ho l nhng loi giy chng nhn do chnh ngi
sn xut xc nhn hoc do cc t chc chuyn mn nh Cc Tiu chun o lng
Phng Thng mi, hoc cc cng ty gim nh hng hochng nhn.
4.2. Mc ch ca giy chng nhn hng ha:
To cho ngi mua, ngi nhn hng mt s tin tng l h s nhn c
hng ho ph hp vi tnh trng (ttxu, h hng, m t) c
m t trong cc giy chng nhn. y l tc dng ln nht ca cc giy
chng nhn hng ho.
Nh cc giy chng nhn ny m ngi mua, ngi nhp khu tuy khng
trc tip kim tra hng ho m vn kim sot c tnh cht v s lng
ca hng ho, qua kim tra i chiu vi cc iu khon ca hp
ng thng mi, cc iu khon ca L/Ctrc khi quyt nh tr tin
hoc chp nhn tr tin.
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Cc giy chng nhn hng ho cn l cam kt ca ngi chng nhn i

vi ngi mua, ngi nhp khu theo ngi chng nhn s bi
thng thit hi cho ngi mua, nu chng nhn hng ha khng ng
tnh trng thc t.
Cc giy chng nhn l chng t khng th thiu ngi mua cn c
vo m tr tin hoc chp nhn tr tin cho ngi bn.
4.3. Phn loi:
4.3.1. Giy chng nhn xut x hng ho (Certificate of Origin) C/O:
L chng t xc nhn xut x hng ho hay ngun gc hng ho chng t
ny do nh xut khu cp hoc do phng thng mi ca nc xut khu cp
chng minh ngun gc ca hng ho.
4.3.2. Giy chng nhn phm cht (Certificate of Quality):
L chng t xc nhn phm cht hng ho gi i cho ngi mua. Giy
chng nhn phm cht do ngi sn xut chng nhn, hoc do cc c quan
chuyn mn (Cc Tiu chun, Cc Kim nghim, Cc cng ty gim nh hng
ho) chng nhn.
Cc hng ho xut khu Vit Nam - phn ln u do VINACONTROL
gim nh cht lng v cp giy chng nhn.
Giy chng nhn phm cht gip cho ngi mua xc nh phm cp ca
hng bn (loi 1, loi 2, v.v) qua gip ngi mua nh gi c s ph hp
ca cht lng hng ha so vi hp ng quy nh.
4.3.3. Giy chng nhn s lng/trng lng (Certificate of quality/weight):
L chng t xc nhn s lng (ci), khi lng v trng lng hng ho
gi i do c quan kim nghim hng ho cp, hoc do hi quan cp.
Giy chng nhn gip ngi nhp khu nh gi s lng hng ho so vi
hp ng quy nh c phng n tr tin hoc chp nhn tr tin.
4.3.4. Giy chng nhn v sinh (Sanitary Certificate):
L chng t xc nhn tnh trng khng c hi ca hng ho gi i m bo
an ton cho ngi tiu dng.
Giy chng nhn ny do c quan y t cp hoc do c quan kim nghim
hng ha xut - nhp khu cp v thng s dng i vi hng ho thc phm
nh bnh, ko, ru bia, rau qu, hi sn ng lnh.
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4.3.5. Giy chng nhn kim dch thc vt (Phytosanitary certificate):

L chng t xc nhn hng ho c ngun gc t thc vt c kim tra
x l nh chng bnh dch, nm c
Giy ny do c quan bo v v kim dch thc vt cp. Giy ny gip cho
ngi mua yn tm nhp khu hng ho m khng b gy kh khn v yu cu
kim dch thc vt.
4.3.6. Giy chng nhn kim dch ng vt (Veterinary certificate):
L chng t xc nhn hng ho ng vt hoc c ngun gc t ng vt
c kim tra v xc nh l khng mang vi trng gy bnh, hoc c tim
chng phng bnh do c quan kim tra ng vt cp.
4.3.7. Phiu ng gi (Packing list):
L chng t k khai hng ho c ng gi trong tng kin hng do ngi
sn xut hay nh xut khu ng gi hng ho nhm thun tin cho vic kim
tra hng ho.
Phiu ng gi bao gm: ngi bn, ngi mua, tn hng, s hiu ho n,
s L/C, tn tu, tn cng bc hng, tn cng d hng, s lng hng ng trong
tng kin, trng lng, th tch ca tng kin
Phiu ng gi thng c lp thnh 3 bn:
- Mt bn trong tng kin hng lm c s cho ngi nhn hng kim
tra v i chiu vi hng ho thc t trong tng kin.
- Mt bn c tp hp li ca cc phiu ng gi thnh mt b y v
c trong kin hng th nht.
- Mt bn c tp hp li cc phiu ng gi thnh mt b y c
gi km vi ho n thng mi trong b chng t thanh ton xut trnh vi
ngn hng.
4.3.8. Giy chng nhn ca ngi hng li (Beneficiary Certificate):
y l giy chng nhn do ngi hng li L/C lp ra xc nhn ngi
nhp khu thc hin mt s yu cu ca L/C nh gi mt b bn sao chng
t cho ngi m L/C, hay xc nhn gi 1/3 bn gc cho ngi nhn hng bng
dch v chuyn pht nhanh. Giy chng nhn ny phi r, ghi s L/C, ngy pht
hnh L/C, ch k v con du ca ngi hng li. Giy chng nhn ny l c s
gip ngn hng m L/C tr tin hoc chp nhn tr tin cho ngi xut khu
thun tin v nhanh chng hn.
4.3.9. Thng bo giao hng bng Telex hoc Fax (Shipment Advice sent by telex,
fax).
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GVHD: Nguyn Th Thy
y chnh l thng tin m ngi xut khu sau khi giao hng gi cho ngi
nhn hng rng thc hin xong ngha v giao hng. bo m nhn c
thng tin v kt qu giao hng t ngi xut khu, L/C qui nh sau khi thng bo
cho ngi nhn hng, phi xut trnh chng c cho ngn hng th mi hp l.
Ngn hng s kim tra Fax activity report (i vi vic gi bng Fax), kim tra s
Answerback (i vi vic gi bng Telex).
Chi tit thng bo cho ngi nhn do tng L/C qui nh c th nhng
thng nhng thng tin thng bo gm:
Tn ca ngi gi (Shipper) v ngi nhn (Consignee).
Ngy thng nm gi (Date of B/L).
S hiu ca L/C v ngy pht hnh (No. of L/C and date of issue L/C).
Tn tu, s vn n, ngy tu khi hnh.
S lng, trng lng ca hng giao.
Tng gi tr.
S container, s scal.
Cng xp v cng d hng.
5. Lp hi phiu:
5.1. Khi nim:
Hi phiu l mt mnh lnh tr tin v iu kin do mt ngi k pht cho
mt ngi khc yu cu ngi ny khi nhn thy hi phiu hoc n mt ngy xc
nh trong tng lai phi tr mt s tin nht nh cho mt ngi no hoc theo
lnh ca ngi tr cho mt ngi khc hoc tr cho ngi cm hi phiu.
5.2. Tnh cht ca hi phiu:
5.2.1. Tnh bt buc:
Tnh bt buc cn gi l tnh bt kh khng, theo ngi tr tin bt buc
phi tr tin hi phiu m khng c t chi hoc tr hon vic tr tin v bt c
l do g. Tnh bt buc ca hi phiu c khng nh trong Lut hi phiu. Vi
tnh cht ny, hi phiu tr thnh phng tin thanh ton c uy tn cao, v cng
c s dng ph bin.
5.2.2. Tnh tru tng:
Trn hi phiu ghi s tin tr cho ai, thi gian, a im pht sinh hi phiu
m khng ghi r nguyn nhn pht sinh hi phiu, tc nidung kinh t ca hi
phiu. Tnh tru tng va l mt u im ca hi phiu nhng li l nhc im
v n s pht sinh cc hi phiu ti chnh (hi phiu khng pht sinh trong quan h
thng mi).
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5.2.3. Tnh lu thng:

Hi phiu c th chuyn nhng t tay ngi ny sang tay ngi khc
thng qua th tc k hu hi phiu trong thi gian hiu lc ca hi phiu. Nh
tnh cht ny m hi phiu - mt cng c thanh ton tr nn c tnh thanh khon
cao v c a dng trong thanh ton.
5.3. Hnh thc ca hi phiu:
Hi phiu phi c lp thnh vn bn, vi ngn ng thng nht.
MU HI PHIU DNG TRONG PHNG THC
TN DNG CHNG T
No..... BILL OF EXCHANGE
For.... (Place and Date:...............)
At... sight of this first bill of exchange (second of the same tenor and
date being unpaid) Pay to the order of..........................................
the sum of.....................................................................................
Value received as per our invoice(s) NO
Dated............................................................................................
Drawn under.................................................................................
Irrevocable L/C NO.............Dated......................................
To......................
Signed
Hi phiu c vit tay hay in sn theo mu u c gi tr, thng thng

ngi ta s dng hi phiu in sn c nhng khon trng cho ngi k
pht in vo nhng ni dung cn thit. Khi in vo hi phiu bng cch
vit tay hay nh my vi th mc khng phai, khng c s dng mc
hay bt ch. Trong thc t, v c mu hi phiu nn khi lp hi
phiu ngi ta nh my v in r rng ch khng vit tay.
Ngn ng lp hi phiu phi ph hp v thng nht vi ngn ng in sn
trn hi phiu thng thng l ting Anh.
Hi phiu c lp thnh mt hay nhiu bn phng tht lc h
hng. Thng thng hi phiu c lp thnh 2 bn, mi bn c nh
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s th t. Bn th nht ghi s (1), bn th hai ghi s (2) v c gi tr

ngang nhau, Ngi tr tin ch tr tin cho mt trong cc bn ca hi
phiu. Khi mt bn c thanh ton th cc bn cn li s ht gi tr.
Khi lp hi phiu vi 2 bn cn ch :
Trn bn th nht ghi At...sight of this first bill of exchange (second of
the same tenor and date being unpaid) - ngay sau khi nhn thy bn th
nht ca t hi phiu ny (bn th hai vit cng ni dung ngy thng
khng tr tin).
Trn bn th hai ghi At...sight of this second bill of exchange (first of
the same tenor and date being unpaid)- ngay sau khi nhn thy bn th
hai ca t hi phiu ny (bn th nht vit cng ni dung ngy thng
khng tr tin).
5.4. Nhng yu t chnh ca hi phiu:
Theo ULB, vic lp hi phiu phi bao gm cc yu t sau y:
Tiu hi phiu: BILL OF EXCHANGE / EXCHANGE FOR.
a im v ngy k pht hi phiu.

Mnh lnh tr tin v iu kin: Pay to order of....
S tin trn hi phiu.
K hn tr tin:
Tr ngay: At sight of the first bill of exchange.
Tr sau:
- Tr sau bao nhiu ngy khi nhn thy hi phiu: At 90 days after sight.
- Tr sau bao nhiu ngy k t ngy giao hng, ngy lp vn n: At 90
days after bill of lading date, shipment date).
- Tr sau bao nhiu ngy k t ngy k pht hi phiu: At 90 days after
date...).
Ngi hng li hi phiu.
Ngi tr tin hi phiu.
Ngi k pht hi phiu.
S v ngy thng ca hp ng thng mi.
S hiu v ngy m L/C.
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PHN II:
TNH HNH KINH DOANH XUT NHP KHU V
THC TRNG QUI TRNH THU THP V LP CHNG T
THANH TON HNG DT MAY XUT KHU
TI CNG TY VINATEX NNG
A. KHI QUT CHUNG V CNG TY.
I. LCH S HNH THNH CNG TY.
Tn doanh nghip
: Cng ty CP Sn xut v XNK Dt may Nng
Tn giao giao dch
: VINATEX DANANG
Tn vit tt
: VINATEX DANANG
Thuc loi hnh
: Cng ty c phn.
a ch
: 25 Trn Qu Cp Q. Hi Chu TP Nng
S in thoi
: +84.511.823725
Fax
: +84.511.823367
Email
: vinatexdn@dng.vnn.vn
Website
: www.vinatexdn.com
1.Lch s hnh thnh :

Tin thn ca Vinatex Nng c tn gi l lin hip Sn xut - Xut nhp khu
Dt may Vit Nam ti Nng c thnh lp ngy 01/7/1992 khi c s vt
cht l xng thu t ng, mt xng may vi 300 cng nhn v mt ca hng
cung ng ph tng ngnh may mc. Vi c s vt cht ban u Cng ty khng
ngng pht trin v c s vt cht k thut v n ngy 25/9/1995 theo Quyt nh
s 100/Q/TCLD ca Hi ng qun tr Tng Cng ty Dt may Vit Nam tin
hnh st nhp vi chi nhnh Textimex Nng v ly tn l Tng Cng ty Dt
may Vit nam ti Nng.
n nm 2002, theo quyt nh s 299/Q TCCB ngy 28/1/2002 ca B
trng b cng nghip v theo thng bo s 392/TC KT ngy 15/3/2002 ca
Tng Cng ty Dt may Vit Nam: st nhp chi nhnh Tng Cng ty Dt may Vit
Nam ti Nng vi Cng ty Dt may Thanh Sn ly tn Cng ty sn xut xut
nhp khu dt may Nng vi tn giao dch l Vinatex Nng. n u nm
2005, Cng ty tin hnh c phn sn xut XNK Dt may Nng.
Trang 23
Chuyn tt nghip
GVHD: Nguyn Th Thy
2. S pht trin ca Cng ty:

Cng ty sn xut xut nhp khu dt may Nng l doanh nghip nh nc,
thnh vin ca Tng Cng ty dt may Vit Nam c thnh lp theo quyt nh
s 299/Q TCCB ngy 28/01/2002 ca B Cng nghip vi nhim v chnh l
gia cng may mc hng xut khu ti th trng min Trung.
Trong thi gian u Vinatex c tn gi lin hip SX XNK dt may Vit Nam ti
Nng c thnh lp vo ngy 01/07/1997 vi mt xng thu t ng, mt
xng may gm 350 cng nhn v mt ca hng cung ng ph tng, thit b
ngnh may. Vi nn tng ban u ny gp phn thc y s pht trin v hi sinh
ca dt may min Trung.
Ngy 25/09/1995 chi nhnh lin hip SX XNK dt may Nng c st nhp
vi chi nhnh TEXTIMEX Nng theo quyt nh s 100/Q/TCLD ca
HQT Tng cng ty dt may Vit Nam v ly tn l chi nhnh Tng Cng ty dt
may Vit Nam ti Nng (n v hch ton ph thuc).
Ngoi vic kinh doanh thng mi, hot ng gia cng may thu cho cc n v
trong v ngoi nc, Vinatex DaNang cn gip cc n v khc nhn gia cng gii
quyt lao ng tht nghip trong x hi.
Trn pht trin mnh m v cng c v th ti khu vc min trung, ngy
28/01/2002 B Cng nghip quyt nh st nhp chi nhnh Tng Cng ty dt may
Vit Nam ti Nng v Cng ty Thanh Sn v ly tn gi l Cng ty sn xut xut nhp khu dt may Nng (n v hch ton c lp) cho ti ngy hm
nay.
- Tn giao dch i ni: Cng ty SX- XNK Dt may Nng
- Tn giao dch i ngoi: Da Nang Textile Manufacturing Export Company
- Tr s giao dch: 25 Trn Qu Cp TP Nng
- Cc n v thnh vin gm:
+ X nghip dt may 1,2,3,4 & 5
+ Xng hon thnh
+ Xng thm len
+ Xng thu t ng
+ Trung tm kinh doanh thit b dt may - in, in lnh
+ Trung tm thng mi dt may
* Ngnh ngh sn xut ca Vinatex Nng
- Gia cng xut khu ngnh dt may
- Sn xut kinh doanh hng th cng m ngh, hng thu an, hng o len t tm
- Kinh doanh xut nhp khu: Nguyn liu hng hi sn, hng th cng m ngh
thc phm, t, xe my, my iu ho khng kh, cc mt hng tiu dng khc
Trang 24
Chuyn tt nghip
GVHD: Nguyn Th Thy
- Sn xut v kinh doanh: Nguyn ph liu ph tng, ha cht thuc nhum, thm
len, my mc, thit b dt may.
- Thi cng lp t: H thng in dn dng cng nghip phc v ngnh dt may
v xy dng h thng in lnh.
Hin nay ngnh cng nghip dt may khu vc min trung ang pht trin, p
ng nhu cu cp bch ca x hi ni chung v ngnh dt may ni ring, cng ty
cng c tng bc t chc hot ng theo m hnh ca cng ty dch v thng
mi, vi phng chm ly ngn nui di, ly kinh doanh ph b sung kinh doanh
chnh.
Cng ty cng cng c v thnh lp mt s ca hng kinh doanh trang thit b
gii thiu sn phm dt may, pht trin c s h tng. i vi ngnh may mc l
hot ng sn xut kinh doanh chnh, Cng ty khng ngng m rng th trng,
n nay cng ty SX- XNK dt may Nng c th sn xut c tt c cc mt
hng c yu cu k thut cao, mu m phc tp t tiu chun xut khu.
Cng vi ng li ca ng v Nh nc s to iu kin cho hng dt may Vit
Nam thm ch th trng th gii, gp phn to cng n vic lm cho lao ng.
Hin nay cng ty trc tip k hp ng vi nc ngoi nh M, Nht, i Loan,
cc nc Asean..........
3. Chc nng nhim v v quyn hn ca Cng ty:
* Chc nng:
- Tin hnh sn xut kinh doanh cc sn phm may mc p ng cc nhu cu
khc nhau trong v ngoi nc
- Xut nhp khu sn phm may mc, nguyn vt liu phc v cho may mc kinh
doanh linh kin thit b ph tng lin quan n ngnh may.
- T chc gia cng ch bin theo n hng ca ca cc bn t chc c nhn c nhu
cu.
- ng thi nhim v t ra cho Cng ty l:
+ Tham gia xut khu trc tip, m rng th trng tiu th sn phmthng qua
cc hot ng marketing, vi tinh thn ch ng tm khch hng m bo cht
lng uy tn to s thu ht ca khch hng.
+ p dng tin hc trong cng tc qun l
+ o to cn b cng nhn k thut dy ngh may m bo cht lng o to.
+ Sn xut kinh doanh c li v tng bc ci thin i sng cn b cng nhn
vin
+ Thc hin y ngha v i vi Nh nc
* Nhim v:
Trang 25
Chuyn tt nghip
GVHD: Nguyn Th Thy
- Sn xut kinh doanh c hiu qu, tm kim th trng xut khu trc tip, gin
tip p ng nhu cu th trng trong hin ti v tng lai
- o to, bi dng cn b qun l c nng lc c th p ng nhim v cnh
tranh ngy cng khc lit, cng nhn k thut c tay ngh s lm ch c cng
ngh, nghin cu v ng dng cc cng ngh k thuth tin tin tng nng sut
gim bt sc ngi
- Tun th chnh sch xut nhp khu v giao dch i ngoi do Nh nc quy
nh
- C trch nhim bo ton cho ngi lao ng, khai thc v s dng ngun vn c
hiu qu.
- Np thu trc tip cho Nh nc ti a phng v cc ngha v ti chnh theo
quy nh ca Php lut.
- Tng bc ci thin i sng ca cn b cng nhn vin. Thc hin tt cng tc
bo h lao ng, an ton lao ng.
4. C cu t chc ca Cng ty:
a. S :
Gim c
P. Gim c k thut
Phng t chc
X nghip may
I, II, III, IV, V
Phng k thut
Phn xng thu
P. Gim c kinh doanh
Phng k ton
Ca hng dt may
Phng kinh
doanh
Ca hng
kinh doanh
thit b ph
tng
Trang 26
Chuyn tt nghip
GVHD: Nguyn Th Thy
b/ Chc nng nhim v, quyn hn v mi quan h gia cc phng ban

* Gim c:
Gim c c trch nhim qun l Cng ty theo ch mt th trng, iu hnh
ph trch chung mi hot ng sn xut kinh doanh, theo di cng tc hot ng
xy dng v thc hin k hoch sn xut, cng tc ti chnh v hot ng sn xut
kinh doanh c hiu qu. Bn cnh Gim c l ngi c trch nhim trc tip
n hot ng sn xut ca Cng ty trc Tng Cng ty, trc php lut v ch
th c lin quan. Ngoi ra Gim c cn c trch nhim trong vic nng cao i
sng cn b cng nhn vin , gip h an tm hon thnh cng tc v hon thnh
nhim v.
* Ph Gim c:
L ngi tham mu cho Gim c v sn xut kinh doanh, c nhim v cng cc
phng ban theo di hot ng sn xut, k hoch cung ng vt t, thit b ph
tng cho sn xut tnh hnh ti chnh ca Cng ty ng thi k kt cc hp ng
kinh t v chu trch nhim trc php lut.
* Phng T chc hnh chnh:
C trch nhim qun l nhn s, theo di ngy cng lm vic, b tr iu ng .
Ngoi ra phng T chc hnh chnh cn tham mu cho Gim c v vic tuyn
lao ng, ra quyt nh v nhn s v phn cng lao ng hp l.
* Phng kinh doanh XNK:
C trch nhim iu tra nghin cu th trng kt hp vi nng lc sn xut ca
Cng ty xy dng k hoch sn xut kinh doanh.
T chc thc hin hp ng kinh t.
* Phng k thut:
C nhim v may mu, nhp mu bng giy cng cho m hng, x l cc trc trc
trong qu trnh may trn dy chuyn.
* Phng K ton ti chnh:
- Qun l, theo di gim st tnh hnh ti chnh ca Cng ty
- Tham gia xy dng v qun l hp ng kinh t.
- T chc thanh ton kp thi, y , ng th l cc khon thanh ton ca Cng
ty.
- Cng Gim c ra quyt nh ti chnh, tnh hnh sn xut kinh doanh.
* Cc x nghip may v xng thu:
Cc xng ny chu trch nhim may thu thit k, thc hin cc hp ng theo
ch o ca lnh o cp trn, ngoi ra cc xng cn c trch nhim b tr gip
nhau hon thnh ch tiu chung ca Cng ty mt cch nhanh hn v chu trch
nhim lun chuyn lao ng nu cn nhm cn i gia cc n v.
Trang 27
Chuyn tt nghip
GVHD: Nguyn Th Thy
* Ca hng dt may v ca hng ph tng:

Ca hng ny dng trng by sn phm ca Cng ty vi mc ch bn sn
phm hoc cho i tc tham quan. Cc ca hng ph tng dng trng by v
cung cp ph tng ngnh may cho cc n v, ngoi ra cn thc hin kinh doanh
cc thit b ngnh may mc ch cung cp cho cc cng ty khc trong ngnh.
II. Tnh hnh s dng cc ngun lc ti Cng ty:
1. Tnh hnh c s vy cht k thut:
a. Tnh hnh my mc thit b:
My mc thit b ca Cng ty l loi my mc phc v cho ngnh may nh: my
may, my vt s, my thu, a phn cc loi thit b ny u c nhp t Nht
Bn, mt nc c cng ngh ngun nn p ng c tnh hnh pht trin ca
cng nghip dt may hin nay. Ngoi nhng my mc chnh ca ngnh may, Cng
ty cng trang b y cc loi thit b ph tr: bn i, ni hi.......
i vi cc phng ban, Cng ty cng trang b y , hp l cc thit b vn
phng. iu gp phn gip cho cc nhn vin y gii quyt cng vic
nhanh chng v hiu qu.
a s cc loi my mc thit b ca Cng ty ch yu nhp t Nht, mt s ca i
Loan, Hn Quc. y l nhng nc c ngnh dt may kh pht trin trn phm
vi quc t. Cc xe chuyn ch c mua trong nc ca cc hng khc nhau
phc v cho vic t chc qun l v giao dch.
Trang 28
Chuyn tt nghip
Loi my mc, thit b

Thit b may thu
My may 1 kim
GVHD: Nguyn Th Thy
SL
Loi my mc thit b
SL
Thit b ph tr
800 Bn i
My may 1 kim (xn , may)
66
95 Ni hi
My may 2 kim
287 Bn ht chn khng
14
My vt s
206 Bng chuyn may, my p keo
My Kansai
56 H thng lm mt
My nh b
35 Thang nng hng
My tha, nh nt
27 My kt thng, ti ko hng
My nh cc
16 Thit b dng qun l v giao dch
My vt lai
6 My vi tnh
65
My gu lai
1 My in, fax
23
My xn vin
1 My iu ha nhit
30
My gp o s mi
14 My chm cng
My thit k mu
2 My photocopy
My dp, ng, mc nt
12 H thng cu ha, bo chy
My p c
4 Phng tin vn ti
My kim tra vi
5 Xe 12 ch ngi
My thu
4 Xe Camry 5 ch
My san ch
4 Xe ti Daihu
Bng 1: Cc loi my mc thit b ca Cng ty
Trang 29
Chuyn tt nghip
GVHD: Nguyn Th Thy
b. Tnh hnh s dng mt bng:

- V mt bng nh xng c din tch khong 10.032m2, trong vn phng
khong 1.200m2 gm 4 tng, cn li l din tch ca khu vc sn xut v nh kho,
trong nh kho vi din tch khong 1500m2, cn li l khu vc sn xut v khu
vc nh
- Cc n v thnh vin:
n v
Din tch(m2)
X nghip may 1
974.25
X nghip may 2
846
X nghip may 3
2105
X nghip may 4
2105
X nghip may 5
2105
X nghip may 6
3105
Phn xng thm len
4550.4
Phn xng thu
205
Trung tm thng mi dt may
263
* Bng 2: Din tch mt bng s dng ca cc n v thnh vin

(Ngun: Phng T chc hnh chnh)
Trang 30
Chuyn tt nghip
GVHD: Nguyn Th Thy
2. Tnh hnh s dng ngun nhn lc:

* C cu lao ng:
Ch tiu
1.Tng lao
ng
L trc
tip
L gin
tip
2.Gii tnh
Nam
N
3. Trnh
L
i hc
Trung cp
Cng nhn
k thut
Lao ng
ph thng
2005
2006
2007
SL TT% SL TT%
251
100 4062
100
6
100
1546
458
270
5.97
27
12
4250 94.03
1440
446
4520
100
1546
458
14.77
620 13.72
262
20
85.23
3900 86.28
1284
438
9.18
258
6.35
236
4
251
6
93.9
3804
6
93.65
100 4062
100
217
8
251
6
87
13.4
600
3
86.5
3462
7
TT% 2005/2006 2006/2007
4520
231
338
SL
Chnh lch SL
100 4062
100
4520
100
1546
458
3.46
124
3.05
150
3.32
37
26
65
217
2
2.58
98
86.3
3631
3
2.41
100
2.21
33
3990 88.27
1459
359
192
7.63
17
71
209
89.39
5.15
280
6.19
* Bng 3: C cu lao ng theo gii tnh, tnh cht lao ng, trnh lao ng
Nhn xt:
- Qua bng s liu trn ta thy s lng lao ng trong nm 2006 tng mnh so
vi nm 2005 v trong nm nay Cng ty m rng sn xut ln 1546 cngnhn.
Qua nm 2007 th tnh hnh sn xut ca Cng ty dn i vo n nh nn cng ty
tuyn thm 458 ngi so vi nm 2006.
- Qua y ta cng thy lao ng n chim a s. Do c th ca Cng ty l kinh
doanh ngnh dt may nn cn c s nhn ni, kho lo v cn thn n gii.
- S lng lao ng c trnh i hc v Cao ng t hn, ch yu lm vic ti
cc phng ban ca Cng ty hay b phn qun l ca x nghip. a s nhn vin
cn li lm vic ti cc xng sn xut u c trnh ph thng.
Trang 31
Chuyn tt nghip
Ch tiu
Bc th
Bc 5-6
Bc 3-4
Bc 1-2
GVHD: Nguyn Th Thy
2005
2006
SL
TT% SL
TT%
2516
100 4062
100
10 0.40
17
0.42
143 5.68 160
3.94
2363 93.92 3885
95.64
2007
Chnh lch nm
SL TT% 2005/2006 2006/2007
4520
100
1546
458
23 0.51
7
6
220 4.87
17
60
94.6
4277
1522
392
2
* Bng 4: C cu lao ng theo bc th

Nhn xt:
i vi tay ngh, bc th th lao ng c tay ngh cao cng chim mt t l rt
thp. Hin ti Cng ty thiu lao ng c tay ngh cao v lao ng c ngh may
cng nghip.
Bn cnh xt v trnh chuyn mn th Cng ty cn gp kh khn i vi
nhng lao ng lm vic cc phng ban, x nghip. C th :
- B phn k thut: Cng nhn k thut ch yu qua kinh nghim thc t, s qua
trng lp o to ngh chim t l t nn cht lng cha t yu cu ra.
Thiu lao ng c chuyn mn k thut so vi nhu cu ti Cng ty
y l nhng kh khn i hi Cng ty phi c hng gii quyt ng n v kp
thi trong thi gian n. Mc lng thu nhp qua cc nm:
Ch tiu
Tin lng bnh qun
Thu nhp bnh qun
2005
814.000
2006
1.020.000
2007
1.350.000
901.000
1.200.000
1.650.000
Bng 5: Tin lng v thu nhp bnh qun ca ngi lao ng
y l mc thu nhp tng i cao trong ngnh dt may. Vi mc thu nhp ny

m bo tng i cho cuc sng ca ngi cng nhn. Cng ty cn np y
cc khon BHXH, BHYT theo t l quy nh cho CBCNV. Cng ty cn c nhng
phn qu cho cng nhn vo nhng ngy l tt.
Trang 32
Chuyn tt nghip
GVHD: Nguyn Th Thy
3. Tnh hnh ti chnh ca Cng ty:

Ti sn
A
I
II
III
IV
V
B
I
II
III
IV
V
Ti sn ngn
hn
Tin v cc
khon tng
ng tin
Cc khon u t
ti chnh ngn
hn
Cc khon phi
thu ngn hn
Hng tn kho
Ti sn ngn hn
khc
TI SN DI
HN
Cc khon phi
thu di hn
Ti sn c nh
Bt ng sn u
t
Cc khon u t
ti chnh di hn
Ti sn di hn
khc
TNG TI SN
NGUN VN
M
s
100
2005
Nm
06/05
Nm07/
06
2006
2007
76,793,509,571
146,913,764,925
156,897,810,240
191.3
106.80
8,445,198,562
4,027,384,842
3,481,550,087
47,69
86,45
43,919,224,381
72,945,286,287
71,490,107,544
166,09
98,01
23,453,480,412
64,358,766,332
74,793,411,324
274,41
116,21
975,606,216
5,582,327,464
7,132,741,324
572,19
127,77
35,374,111,186
73,188,029,165
73,659,953,041
206.90
100.64
32,931,196,082
67,844,121,923
67,957,497,389
209.45
100.17
600,000,000
2,982,915,104
5,343,907,242
5,102,455,652
179.15
95.48
112,167,620,757
220,101,794,090
230,557,763,281
196.23
104.75
100,319,749,021
194,816,049,252
202,706,648,132
194.20
104.05
110
120
130
140
150
N PHI TR
N ngn hn
84,866,529,811
140,591,328,395
153,618,658,045
165.66
109.27
15,453,219,210
54,224,720,857
49,087,990,087
350.90
90.53
N di hn
VN CH S
HU
Vn ch s hu
11,847,871,736
25,285,744,838
27,851,115,149
213.42
110.15
11,757,081,608
24,925,876,549
27,548,422,015
212.01
110.52
90,790,128
359,868,289
302,693,134
396.37
84.11
112,167,620,757
220,101,794,090
230,557,763,281
196.23
104.75
I
II
Ngun kinh ph
v qu khc
TNG
NGUN VN
Nhn xt: Qua bng s liu ta thy tng ti sn ca Cng ty tng ln r rt. Nm
2006 tng gn gp i so vi nm 2005 v 2007 tng 4.75% so vi nm 2006.
Trong ti sn lu ng khc nm 2006 tng 2.360.992.138 ng so vi nm
2005 v nm 2007 tng so vi nm 2006 l 27.77%. Cng ty p dng cc bin
php nhu thu hi lng vn b khch hng chim dng c th xoay vng vn
nhanh. Cng ty thu hi t cc hot ng nh u t ti chnh ngn hn ca nm
2007 tng hn so vi nm 2006 v nm 2005 gp phn lm cho ti sn lu ng
ca Cng ty tng ln.
Trang 33
Chuyn tt nghip
GVHD: Nguyn Th Thy
Bn cnh nhng tng trng nhanh chng, Cng ty cn gp nhng kh khn trong
khu phn phi v tiu th nn lng hng tn kho tng. Ti sn c nh ca Cng
ty nm 2007 tng ln, iu chng t cng ty khng ngng i mi trang
thit b my mc, thit b phc v cho sn xut kinh doanh.
Hu ht cc hot ng sn xut ca Cng ty u l vn vay. Do nm 2007 tnh
hnh sn xut kinh doanh ca Cng ty c m rng, Cng ty vay thm ngn
hng, iu ny lm n phi tr tng ln trong nm 2007. C th l n ngn hn
nm 2006 tng so vi nm 2005 l 55.724.798.584 ng v nm 2007 so vi nm
2006 l 13.027.329.650 ng.
T nm 2006,2007 Cng ty pht trin, kinh doanh hiu qu nn tng ti sn ca
Cng ty tng ln u qua cc nm. Bn cnh nhu cu vn lu ng, cc khon
n ngn hn ca Cng ty tng ln m bo cho vic kinh doanh.
4. Kt qu hot ng kinh doanh ca Cng ty (2005 2007)
1. DT thun
240,506,811,84
1
339,340,134,937
538,788,499,651
141.09
158.78
272,460,404
1,115,584,979
1,181,155,730
409.45
105.88
240,234,351,43
7
338,224,549,958
537,607,343,921
140.79
158.95
212,758,028,98
3
304,344,891,878
459,953,933,109
143.05
151.13
27,476,322,454
33,879,658,080
77,653,410,812
123.30
229.20
704,512,648
824,964,071
2,072,279,348
117.10
251.20
4,633,942,019
8,004,141,241
13,542,990,537
172.73
169.20
5,070,549,058
7,961,540,668
10,202,933,799
157.02
128.15
18,041,219,598
17,290,544,548
21,751,720,816
95.84
125.80
435,124,427
1,448,395,694
34,228,045,008
332.87
2,363.17
1,282,461,311
763,020,047
315,268,961
59.50
41.32
2007
Nm
07/06
2005
2. C khon
gim tr
3. Doanh
thu
thun(3=1
2)
4. Gi vn
bn hng
5. Li
nhun
gp(5=3-4)
6. DT hot
ng ti
chnh
7. Chi ph
hot ng
ti chnh
8. Chi ph
bn hng
9. Chi ph
qun l
doanh
nghip
10. Li
nhun thun
11. Li
nhun khc
2006
Nm
06/05
Ch tiu
Trang 34
Chuyn tt nghip
12. Tng li
nhun trc
thu(12=10
+11)
13. Cc
khon chi
ph tr vo
li nhun
sau thu
14. Li
nhun sau
th
(14=12-13)
GVHD: Nguyn Th Thy
1,717,585,738
2,211,415,741
34,543,313,969
128.75
1,562.05
453,399,931
619,247,367
1,272,127,911
136.58
205.43
1,264,185,807
1,592,168,374
33,271,186,058
125.94
2,089.68
Ngun: Phng K ton
Nhn xt: Cn c vo bng tng hp kt qu hot ng kinh doanh ca Cng ty, ta

nhn thy xu th bin ng l n nh, khng c t bin bt thng trong cc giai
on t nm 2005-2007, doanh thu v chi ph u tng. Doanh thu nm sau cao
hn nm trc, ng ch l tc tng ca nm 2007 so vi nm 2006 l
58,78%. Li nhun hot ng kinh doanh ca doanh nghip nm 2007 so vi nm
2006 l 2.839.649.314 ng. V chi ph, trong mi quan h tng ng gia
doanh thu v chi ph c th nhn thy y l mi quan h t l thun, doanh thu
gia cc nm u tng v ko theo chi ph cng tng theo.
Cn c vo mc li nhun sau thu ca cc nm qua c th thy li nhun t
c cha tng xng vi qui m hin ti ca doanh nghip, trong thi gian ti
doanh nghip cn y mnh cng tc khia thc th trng, a dng ha sn phm,
kt hp cc gii php nng cao li nhun sau thu, l ch n m doanh
nghip cn t c.
*C cu sn phm nm 2007:
Vest
: 27.000 chic
Polo
: 204.000 chic
Jacket
: 556.000 chic
Shirt
: 677.000 chic
Ghile vy : 139.000 chic
B th thao : 161.000 chic
Loi khc : 439.000 chic
Tng sn phm sn xut nm 2007: 4,696 triu sn phm
* C cu th trng xut khu nm 2007:
Hoa K: 78,62 %
Chu u: 19,92 %
Th trng khc: 1,46%
Tng tr gi xut khu nm 2007: 30 triu USD
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GVHD: Nguyn Th Thy
B. Quy trnh lp chng t thanh ton hng dt may xut khu bng phng
thc tn dng chng t ti Cng ty:
Phng thc thanh ton bng phng thc tn dng chng t ti Cng ty thng
tun theo cc bc sau:
Nhn L/C t NH
(1)
Tu chnh L/C
Kim tra L/C

(2)
Giao hng-Lp b
chng t thanh ton
(3)
Xut trnh b chng
t thanh ton
(4)
Nhn tin
iu chnh hoc
thng lng
B chng t thanh ton l do phng kinh doanh lp cn c vo iu 5

Shipping Documents trong hp ng (Mu hp ng nh km) v yu cu ca
L/C mc 46A Documents Required. Vi tng loi i tng khch hng, s
c nhng yu cu khc nhau v b chng t thanh ton. Cng ty phi lp y ,
chnh xc trnh tnh trng b t chi thanh ton.
Khi lp b chng t thanh ton phi tun theo nhng yu cu sau y:
- Chng t phi c lp ng v chnh xc.
Trang 36
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GVHD: Nguyn Th Thy
- Phi lp y cc chng t cn thit v cc chng t c lin quan i

chiu khi c sai st xy ra.
- Nhng ni dung trong b chng t phi c kim tra v ph duyt. y
l cng vic m cc nhn vin phng kinh doanh khi lp chng t phi cn trng
xem xt. Cng vic ny cng i hi nhng nhn vin c kinh nghim, c nghip
v vng , am hiu v lun cp nhp nhng thng tin mi nht m bo cho b
chng t c chp nhn thanh ton.
Bc lp chng t ch thc hin sau khi cc bc ng hng hon thin.
Sau khi nhn c lnh cp container nhn vin s em lnh cp container xung
cng ko container v xng ng hng. Song song vi vic nhn container ,
nhn vin s thc hin vic khai bo lm th tc Hi quan. Vic ng hng din ra
ti Cng, sau khi hon thnh vic ng hng, hng ln tu lc mi thc hin
quy trnh lp chng t thanh ton. B chng t s c lp sau khi cc bc ng
hng hon thin.
I. Ni dung iu khon thanh ton theo phng thc tn dng chng t
trong hp ng xut khu ti Cng ty:
Hp ng c xem nh li cam kt hay mt s tho thun c tnh php l
gia hai bn trong c cc khon mc qui nh trch nhim v quyn li ca cc
bn. Trong kinh doanh xut nhp khu, khi c tranh chp xy ra th hp ng
c xem nh mt vn bn c tnh php l cao gp phn vo vic gii quyt tranh
chp gia cc bn. Hp ng trong xut khu cng qui nh r hnh thc thanh
ton v b chng t cn thit m ngi xut khu phi xut trnh c thanh
ton sau khi giao hng.
Hp ng trong xut khu ca Cng ty c phng kinh doanh l p trn thc t
tha thun mua bn gia hai bn. Hp ng c k kt sau khi thng nht v cc
iu khon; hp ng xut khu ca Cng ty tha thun v cc iu kho lin
quan n:( Mu hp ng nh km)
1. c im hng ha, s lng, n gi v tng tr gi hng ha
2. Cht lng hng ha
3. iu khon v ng gi hng ha
4. iu khon v giao nhn
5. iu khon thanh ton
6. iu khon yu cu v b chng t
7. iu khon v vic kim tra hng ha
8. Trng hp bt kh khng
Trang 37
Chuyn tt nghip
GVHD: Nguyn Th Thy
9. iu khon v trng ti kinh t

10. Cc iu khon chung
Cc iu khon u c thng nht c th gia hai bn lm c s cho thanh
ton sau ny, cc iu khon thanh ton v b chng t cn thit u c quy
nh r trong hp ng:
+ 100% tr gi hp ng s c thanh ton bng phng thc tn dng chng t
cho nh xut khu.
+ Tn ngn hng m/ ngn hng thng bo: ngn hng i din cho nh nhp khu
+ Tn ngn hng thng bo: i din cho nh xut khu
+ Thi hn cho vic xut trnh chng t hng hi: (???ngy ) sau ngy hng c
xut i.
iu khon thanh ton trong hp ng v iu khon yu cu v b chng t cn
thit c nu r trong hp ng s l cn c cn thit cho vic lp chng t v
thanh ton sau ny. Nhn vin lp b chng t ti Cng ty phi nghin cu k hp
ng trnh nhng thiu st khi lp b chng t.
II. Nghin cu v ni dung v chng t trong L/C:
Trong cng tc lp chng t, b chng t c lp v ni dung chng t yu cu
trong L/C phi hon ton ging nhau nhm trnh sai st khi kim tra s ph hp
gia b chng t v L/C trong vic xut trnh b chng t thanh ton sau ny.
Ti Cng ty vic kim tra L/C l v cng quan trng, nu khng c s ph hp
m Cng ty vn giao hng theo hp ng m khng kim tra L/C th s khng
c thanh ton, ngc li nu giao hng theo L/C th s vi phm hp ng. Do
, khi lp chng t thanh ton nhn vin Cng ty nghin cu rt k L/C nhm
thc hin cc bc tu chnh hp l nhm trnh thit hi v sau, ngn nga trc
bt ng v chng t.
Trong L/C, ti iu 46A nu rt r c th yu cu v b chng t cn thit cho
vic thanh ton, nu b chng t khi lp ph hp vi yu cu trong L/C v Hp
ng tha thun gia hai bn th s c thanh ton. Khi nhn L/C t ngn hng
thng bo, Cng ty kim tra v sau khi L/C c chp nhn; cng ty s tin hnh
giao hng v lp b chng t thanh ton. Khi lp b chng t thanh ton, cn b
nghip v thng c trong tay: bn th tn dng gc, cc bn tu chnh nu c v
cc bn trng theo yu cu.
Trang 38
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GVHD: Nguyn Th Thy
III. Thu thp v lp b chng t thanh ton:

1. Cc chng t v ni dung chng t theo yu cu:
1.1. Phiu ng gi:
Phiu ng gi l chng t c lp u tin v trc nht. Phiu ng gi c
lp sau khi giao hng v c lu theo tng khch hng. Cn c trn Phiu ng
gi (Profoma Packing) c fax t di xng ln, bit c thng tin v cch
ng gi, s thng carton, trng lng c thng, trng lng, s thng hng cha
trong mt container, trn c s , nhn vin lp Packing List in y thng
tin khai bo hi quan.
Cc ni dung trn phiu ng gi ti cng ty thng gm cc ni dung sau: ngy
lp chng t, tn ngi xut khu, tn ngi nhp khu, cng i, cng n, tn tu
( trng), m t hng ho, trng lng, th tch, s lng container, kch c......;
ch dn ca vic ng hng
Cc thng tin v s hp ng, s L/C, s ho n thng mi cng c nu
trong mu Packing list ca cng ty.
1.2. Ho n thng mi:
Vic lp ha n thng mi ti cng ty do phng kinh doanh m trch.
Cc ho n thng mi ca cng ty thng di dng ho n chi tit theo mu
lu sn trong my tnh.
Tuy nhin, ho n s ch c lp mt cch y v chnh xc sau khi
nhn vin lp chng t ly c B/L gc do hng tu cung cp. Cc mc chnh
thng c ghi r trong ho n thng mi ca cng ty gm:
- S Invoice.
- S L/C hay s hp ng.
- im i, im n ca hng.
- Tn tu vn chuyn.
- S B/L
- D kin ngy i ca tu.
- Tn v a ch ca ngi nhp khu; xut khu
- Tn hng, n gi, s lng, tng tr gi hng.
- iu kin giao nhn v thanh ton
Trong trng hp L/C c quy nh thm th nhn vin phng s lu lp
cho y v chnh xc.
Thi gian lp ho n thng mi thng din ra nhanh chng, nu cc
bc chun b tt th vic lp ho n cng ty khng mt nhiu thi gian
Trang 39
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GVHD: Nguyn Th Thy
Nhn xt v cng tc lp ho n thng mi ti cng ty:

- u im: Qu trnh lp ho n cng ty din ra nhanh chng, chnh
xc, khng tn nhiu thi gian v chi ph.
- Nhc im: Trong cng tc thanh ton bng L/C i khi doanh nghip
khng kh nng thc hin ht tt c cc iu kin trong hp ng. V khi
lp ho n thng mi, i khi doanh nghip thng hay da vo L/C c lp
m khng L/C c sai st v c tu chnh, b sung thm. Chnh v
vy rt d dn n nhng trng hp sai st gia L/C v ho n. Ngoi ra, cn
mt s sai st doanh nghip thng hay mc phi nh sai st v trng lng c b,
s kin hng thng khng ng nht gia cc chng t.
1.3. Vn n:
Trong kinh doanh xut nhp khu, vn n ng bin l chng t quan
trng khng th thiu. Nu nh giao hng theo iu kin FOB th hng tu bin s
do nh nhp khu chn. Nu giao hng theo iu kin CIF, CIP th cng ty c
quyn chn i l hng tu.
Hin nay, vn n ng bin m cng ty s dng l vn n sch c k
pht bi i l hng tu.
Mi hng tu c mu (Form) B/L khc nhau. Cc bc ly vn n
ng bin (B/L) nh sau:
Bc 1: in cc thng tin k trn ln form ca hng tu (ty tng hng tu theo
s ch nh ca bn nhp khu) c sn trn my ca nhn vin lm chng t, in ra
v fax trc qua cho hng tu.
Cng ty Vinatex c mu form B/L ring, sau khi lm xong s fax qua cho cho
hng tu. Hng tu cn c trn cc thng tin Cng ty fax sang lm B/L gc. Ni
dung cng ty fax sang cho hng tu bao gm:
Tn ngi gi hng.
Tn ngi nhn hng.
Tn tu.
Cng n/i.
S cont v s seal.
Ni giao hng.
Trng lng.
M t hng ho (phn ny xem xt theo P/O)
S lng hng ho.
Trang 40
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GVHD: Nguyn Th Thy
- Tn ngi gi hng: ghi ng nh trn Invoice, Packing list. Nu c s

khc bit gia cc chng t ny b chng t s khng hp l.
- Tn ngi nhn hng (consignee): cn c vo loi vn n do hp ng
hay L/C yu cu cp. C th l: nu vn n ch danh th trong mc ny, ghi r
tn ngi nhn hng. Nu vn n theo lnh th trong mc ny c th ghi theo
lnh (To order) hoc theo lnh ngi gi, hoc theo lnh cng ty...
VD:
Theo B/L (mu minh ho) th y l B/L theo lnh: To order of Bank.
Hoc nu:
- Made out to order blank endorsed ( B/L c lp theo lnh ngi gi hng
v k hu trng). Mc Ngi nhn hng trn B/L phi ghi to order v ngi
gi hng s k hu trng mt sau ca B/L.
- Ngy cp vn n: l ngy giao hng ln tu.
- Vic tr tin cc: cn c trn hp ng hoc L/C (nu c), v hng tu s
th hin bng cch ng du hoc nh my.
+ Tin cc tr trc (Freight to prepaid).
+ Tin cc s c thu sau (Freight to collect).
+ Tin cc s c thu cng n (Freight to payable at destination).
- Tn tu: da trn Booking Cornfirmation hoc Lnh cp container rng,
v ging nh trn Invoice v Packing.
- S cont., s seal: sau khi ko cont. v xng, nhn vin s c c s
cont., s seal v fax ln cho cng ty cng vi t Booking. S cont. gm c 4 ch
ci v 7 s.
- Trng lng, s lng, m t hng ho: cn c trn Packing list.
Bc 2: Sau ngy tu chy thng thng 1 ngy, mang form in sang
hng tu ngh cp B/L gc.
Cn c vo hp ng hoc L/C (nu c) yu cu cp s lng bn gc,
bn copy. Thng thng l 03 bn gc v 3 bn copy. Nu l B/L Surrendered th
ch c 02 bn.
VD: 3/3 bn vn n gc (ngha l phi np cho ngn hng tt c 3 bn gc
vn n lm) hoc 2/3 bn vn n gc (ngha l phi np cho ngn hng c 2
trong s 3 bn gc vn n) mt bn gc cn li dng gi cho ngi mua
chng hn, nu hp ng qui nh nh vy.
Trang 41
Chuyn tt nghip
GVHD: Nguyn Th Thy
Bc 3: K xc nhn nhn B/L gc v ng ph (mc ph khc nhau

mi hng tu). Sau kim tra li cc thng tin trn B/L gc chc rng n ph
hp vi B/L fax ban u. Trn thc tin, ch k trn vn n do i din hng
hi k.
* Nhn xt:
u im: Do i ng nhn vin cng ty chuyn nghip, c kinh nghim
trong vic lp vn n ng bin nn t xy ra sai st. Qu trnh lp vn n din
ra nhanh chng, tit kim c thi gian v chi ph.
1.4. Giy chng nhn xut x:
Cn c vo Hp ng hoc L/C (nu c) bit C/O thuc loi form g, yu
cu th hin trn b mt C/O nh th no?
C th ng k C/O trc hoc sau ngy tu chy. Thng thng ti cng ty
thng lm sau ngy tu chy.
Nhn vin lm chng t chun b B h s ng k cp C/O ch trong vng
10-15 pht ri mang n phng Thng mi v Cng nghip Vit Nam k v
ng du. H s km theo bao gm:
+ n xin cp C/O - 01 bn (bn chnh).
+ Giy ghi chp h s C/O - 01 bn (bn chnh).
+ 05 t C/O (01 bn chnh, 04 bn photo): form C/O mua ti Phng Thng
Mi v Cng Nghip Vit Nam, sau in y thng tin trn form.
+ Invoice - 01 bn (bn sao).
+ Packing list (bn sao).
+ B/L - 01 bn (bn photo c sao y).
+ T khai Hi Quan xut - 01 bn (bn photo c sao y).
+ Cng vn (nu c).
+ Hp ng ngoi thng (bn sao cng chng)
C/O gm cc form chnh A, B, O, T, X D, E, S.... do Phng Thng Mi v
Cng Nghip Vit Nam cp.
Th
t
Loi
C/O
Form A
2
3
3
i tng cp
Hng xut vo cc nc pht trin nm trong h thng u

i tng qut v thu quan(GSP)
Form B Mi hng ho xut i cc nc
Form D Hng xut vo cc nc khi ASEAN
Form E Hng xut vo Trung Quc
Trang 42
Chuyn tt nghip
4
5
6
GVHD: Nguyn Th Thy
Form S Hng xut vo Lo

Sn phm caf xut sang cc nc khng thuc hip hi
Form X
c f
Form T Sn phm dt xut sang EU
Tt c cc giy t trn hu ht ch cn l bn sao. Giy chng nhn xut x

s c cp ngay trong ngy. Thng thng nu nhn vin np vo bui sng th
chiu c th n ly.
V danh ngha, C/O l do Phng thng mi v Cng Nghip cp (VCCI)
nhng trn thc t, VCCI ch k xc nhn v ng du trn Form C/O do cng ty
chun b sn. (M u gi y ch ng nhn xut x ca Cng ty nh km)
Cn c trn hp ng, Invoice, Packing List, mu giy chng nhn xut x ca
cng ty gm cc mc sau :
- Mc 1: Tn v a ch y ca nh xut khu.
- Mc 2: Tn v a ch y ca ngi y thc nhn hng ha.
- Mc 3: Phng tin vn ti v hnh trnh ca l hng, s B/L.
- Mc 4: Dnh cho c quan cp chng nhn xut x.
- Mc 5: M v s hiu cc mt hng xin cp chng nhn xut x.
- Mc 6: M t chung v hng ha, s lng v chng loi kin hng.
- Mc 7: Ghi trng lng/s lng tng th hay cc loi n v tnh khc.
- Mc 8: S ho n, ngy lp.
- Mc 9: Xc nhn ca Phng Thng mi v Cng nghip Vit Nam ti
Nng, ch k v ng du, a im cp, ngy thng nm xin cp.
B h s xin cp C/O ( k trn) c np ti Phng Thng Mi v Cng
Nghip Vit Nam ng Trn Ph Nng.
Mi cng ty s c cp m s C/O ring v m s ny l c nh.
Sau na ngy, hoc mt ngy (tu vo lng khch ng k) Phng
Thng Mi v Cng Nghip Vit Nam ti Nng s tin hnh kim tra v cp
C/O cho cng ty (tr li b C/O c ng du xc nhn ca Phng Thng Mi).
1.5. Giy k khai chi tit v mt hng:
y l chng t Cng ty k khai r , chi tit v mt hng xut khu. c im c
th v hng ha, m hng, cc kch c, trng lng, cht liu, mu thit k ...nhm
chuyn thng tin c th v hng ho cho nh nhp khu. y cng l cn c
nh nhp khu kim tra cht lng hng ha nhp.Mi mt hng s c mu k
khai ring ph hp cho tng loi.
Trang 43
Chuyn tt nghip
GVHD: Nguyn Th Thy
Thng thng ti Cng ty c form ring cho cc mt hng xut khu chnh, do
vic k khai ny tng i n gin trong khu lp chng t.
1.6. Bng k khai Container ch h ng:
Bng k khai c Cng ty lp vi ni dung bng k khai v s lng kch c cc
container dng cha hng. y c coi nh mt chng t xc nhn, trong t
k khai ny Cng ty nu r v:
+ S ha n Ngy lp ha n
+ S L/C, ngy lp L/C
+ M P/O
+ S lng, trng lng hng ha
+ M container; kch c container
+ M t hng ha vn chuyn
+ Tn tu vn chuyn
1.7. Thng bo giao hng bng Fax:
Sau khi giao hng, cng ty fax xc nhn cho ngi nhn hng thng tin rng
mnh thc hin xong ngha v giao hng. m bo nhn c thng tin v
kt qu giao hng t pha cng ty, L/C quy nh sau khi thng bo cho ngi nhn
hng, nhn vin cng ty (tc cng ty) phi xut trnh chng c cho ngn hng th
mi hp l. Ngn hng s kim tra Fax activity report (i vi vic gi bng Fax),
kim tra s Answerback (i vi vic gi bng Telex).
1.8. Hi phiu:
Vic lp hi phiu l bc cui cng ca khu lp b chng t thanh ton.
Hi phiu l chng t dng i tin nh nhp khu. Hi phiu c lp
c nhng qui nh chung do cn phi m bo ph hp vi cc ni dung trn
cc chng t khc. Ti cng ty, hi phiu thng c gi i km 1 lc vi b
chng t i tin nh nhp khu. V nhng ni dung chnh m mt hi phiu
cn th hin r nh sau:
Tng s tin nh nhp khu phi thanh ton. Trong lu s tin bng
ch phi tng ng vi s tin bng s, tng ng vi s tin trong ho n
thng mi, L/C, hp ng.
Loi tin nh nhp khu phi thanh ton.
Thi hn tr tin: Ghi sao cho ph hp vi cc chng t.
Tn ngi th hng: Ngn hng Qun i.
Tn ngi th tri: Cng ty Vinatex
Trang 44
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GVHD: Nguyn Th Thy
a ch ngi th tri: 25 Tr n Qu C p TP N ng.

Ngi tr tin hi phiu.
Ngy k pht.
S v ngy lp ho n thng mi.
Loi th tn dng.
S v ngy m th tn dng.
Trc y, nhn vin lp chng t nh ni dung sau a form mu vo
in (cch lm ging nh t khai). Vi cch lm khng thun tin, hin nay cng
ty thit k form theo mu ca ngn hng c sn trong my, mi ln lp ch vic
in thng tin vo ch trng v in ra.
Cng tc lp hi phiu ti cng ty nhn chung tng i tt, cha c bt hp
l no lin quan n hi phiu. Cng ty cn pht huy im mnh ny.
II. KIM TRA B CHNG T THANH TON

1. Kim tra tnh hp php, hp l ca b chng t thanh ton:
Nhn vin phng kinh doanh tin hnh kim tra tt c cc loi chng t
trong b chng t thanh ton m bo yu t php l (con du, ch k ca cc
ch th lin quan). Ngoi ra, nhn vin li tip tc kim tra xem cc ni dung
trong b chng t c phn nh r rng, y hay cha. Ton b ni dung
trong b chng t u khng c co sa, ty xo...(tn, a ch, s ti khon, s
lng, trng lng, khi lng hng ho, gi c, thnh tin...) v nhng ni dung
cn phi ph hp vi ngun lut chi phi, ph hp vi cc iu khon trong
hp ng thng mi, cc iu khon trong tn dng th.
2. Kim tra tnh thng nht gia cc loi chng t trong b chng t:
Trong b chng t thanh ton - ho n thng mi gi v tr trung tm v
tt c cc chng t khc - t vn n cho n cc giy chng nhn hng ho u
phi ph hp vi ho n thng mi. Chnh v vy m nhn vin phng kinh
doanh cng ty phi kim tra li mt ln na ni dung b chng t nhm m bo
s ph hp tt yu v hng ho, v ngy thng ca chng t ho n...cng nh
s ph hp v s lng, trng lng, khi lng, cht lng v xut x ca cc
hng ho c k khai. Bi khi c s khng ph hp th b chng t s khng c
gi tr.
Trang 45
Chuyn tt nghip
GVHD: Nguyn Th Thy
3. Kim tra danh mc v s lng cc loi chng t:

m bo danh mc v s lng cc loi chng t theo quy nh ca
th tn dng hoc ca hp ng thng mi th ngi bn phi chu trch nhim
lp bng k khai danh mc v s lng cc loi chng t. Cng vic ny cng do
nhn vin phng kinh doanh tin hnh kim tra v ln danh mc, s lng chng
t c th. Trong khi , ngn hng v ngi mua kim tra s lng thc t ca cc
loi chng t. Tt c u phi khp ng gia bng k v s lng chng t thc
t.
4. Kim tra ni dung c th chi tit ca tng loi chng t:
y l cng on i hi s cn thn v t m ca nhn vin phng kinh
doanh nhm trnh nhng sai st nh nht c th xy ra. y l vic kim tra tng
chi tit trn mi chng t khng nh s chnh xc ca cc s liu trong cc
chng t . Cc chng t nh ho n thng mi, vn n, chng t bo him
v cc giy chng nhn hng ho khng nhng kim tra chi tit m cn i chiu
vi hp ng thng mi v tn dng th kt lun mt cch chnh xc. i vi
cc chng t ti chnh nh hi phiu cng phi c kim tra c th tng yu t
nhm m bo s thng nht gia cc chng t.
III. XUT TRNH B CHNG T C THANH TON:
Sau khi lp b chng t v nhn c vn n ng bin t i l hng
tu. Nu kim tra khng thy sai st g, cng ty s gi b chng t sang ngn hng
thng bo. Ngn hng thng bo s tin hnh kim tra b chng t. Nu b chng
t hon ton ph hp vi L/C th ngn hng thng bo xc nhn kim tra vo
bng k chng t ri gi ngay b chng t cho ngn hng pht hnh L/C. Nu b
chng t c sai st hoc cha th ngn hng s thng bo cho cng ty b sung,
sa cha cho y ri sau mi gi i cho ngn hng pht hnh. Thi gian cho
ngn hng thng bo kim tra v x l b chng t l 2 ngy lm vic k t khi
nhn c b chng t do cng ty np vo.
Mt lu quan trng l cng ty phi xut trnh b chng t trong thi gian
hiu lc ca L/C. Thng thng cng ty xut trnh b chng t di 2 hnh thc:
Nu L/C quy nh r ngn hng c ch nh th cng ty s xut trnh b
chng t ti ngn hng ny .
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Nu L/C khng quy nh r ngn hng c ch nh th cng ty c th

xut trnh ti bt c ngn hng no c thanh ton. Tuy nhin cng ty thng
chn Vietcombank. Thnh thong cng lm vic vi Techcombank v Agribank.
IV. SA I B CHNG T KHI C SAI ST:
Khi b chng t c sai st, ngn hng t chi thanh ton, cng ty thng
tin hnh sa i li b chng t. Khi sa i b chng t cng ty thng thng
lng vi nh nhp khu thay i thi gian hiu lc ca L/C nhm m bo
vic xut trnh b chng t c hp l.
Do mi quan h lu di vi cc nh nhp khu nn i khi c nhng sai st
nh trong b chng t, ngn hng vn chp nhn thanh ton cho cng ty. Hn na
cc khch hng ca cng ty phn ln l khch hng thng xuyn, i ng nhn
vin phng kinh doanh dy dn kinh nghim nn vic b chng t c sai st v b
t chi thanh ton rt t khi xy ra.
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PHN III: KIN NGH

I. NHNG LU TRONG QU TRNH LP CHNG T TRONG
THANH TON BNG L/C.
1. Lp ho n:
- Ngi nhp khu yu cu ngi xut khu lp ho n theo mt s quy
nh c th ca h, nhn vin lp chng t cn nghin cu nhng yu cu
phn bit nhng yu cu no l hp l, yu cu no l khng hp l. i vi
nhng yu cu khng hp l th phi bc b, yu cu i phng phi sa i li
L/C.
- Ho n thng mi phi c pht hnh bi ngi hng li c ghi r
trong L/C, c lp ng tn bi ngi yu cu m L/C v khng nht thit phi
k tn.
- S tin ghi trn ho n thng mi khng vt qu s tin L/C cho php.
- M t hng ho trong ho n thng mi bt buc phi ph hp vi m
t hng ho trong L/C. Trong tt c cc chng t khc, hng ho c th c m
t mt cch chung chung m khng mu thun vi m t hng ho trong L/C.
- S lng, k hiu gi hng v m t phi ging nh cc chng t khc,
tc l vn n, giy chng nhn xut x, phiu ng gi,...
- n gi v tr gi phi ch r: FOB, hoc CFR, hoc CIF...tu trng hp.
- Khi L/C ghi s ca giy php nhp khu, hp ng hoc s n t hng
ca ngi nhp khu hng v nhng chi tit khc, nhng yu cu y phi c ghi
trn ho n thng mi.
- Khi L/C ghi mt gi c th, cc chi ph khc khng c cng thm vo
tr gi ho n.
- Nu L/C c d liu mt cch ng gi c bit no th ho n thng
mi phi xc nhn vic ny c thc hin.
- Nhm mc ch thng tin, ho n thng mi c th thm nhng chi tit
nh tn tu t cng xp n cng d hng, tn ngn hng pht hnh v s L/C.
- Ghi ngy pht hnh ho n, ngy xp hng ln tu, ngy ri cng, ni
n, ngy d kin n ch.
2. Vn n ng bin:
- Nu mt L/C yu cu mt vn n chuyn hng t cng n cng, trn b
mt ca n phi ghi r tn ca ngi chuyn ch v c k tn hoc chng thc
bi ngi chuyn ch hoc mt ngi i l ch danh i din cho ngi chuyn
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ch, hoc thuyn trng, hoc mt ngi i l ch danh i din cho thuyn
trng.
- Ghi r hng ho c bc ln tu hoc c xp ln mt con tu ch
danh. Trng hp ny, ngy pht hnh vn n c coi l ngy bc hng ln tu
v l ngy giao hng.
- Nu vn n ghi ni nhn hng hoc ni nhn hng gi khc vi cng
bc hng, vic ghi ch hng bc ln tu cng phi ghi r cng bc quy nh
trong L/C v tn tu nhn hng, thm ch ngay c khi hng ho c bc ln
con tu c ghi tn trn vn n.
- Ghi r cng xp hng v cng d hng quy nh trong L/C.
- Tr phi cc iu kin trong L/C cm chuyn ti, cc ngn hng s chp
nhn cc vn n c ghi hng ho s c chuyn ti, min l ton b hnh trnh
chuyn ch ng bin ch dng cng mt vn n.
- Ngay c khi L/C cm chuyn ti, cc ngn hng s chp nhn mt vn
n, trn c ghi l s chuyn ti chng no m nhng hng ho lin quan c
chuyn ch bng container, mc (trailer) min l ton b hnh trnh ng bin
ch dng cng mt vn n.
3. Chng nhn xut x:

khu ny, thng gp nhng pht sinh trn cc chng t nh sau:
- Ni dung trn C/O u da trn B/L, Invoice, Packing List. Khi ni dung
trn cc chng t ny sai (v li chnh t: tn cng i, cng n, s Invoice...) dn
n chng t ny sai theo. Khi pht hin c sai st i vi C/O, phi lm li b h
s ng k cp mi.
- Khng thng nht thng tin th hin trn C/O v cc chng t khc: y
thc ra cng l li v chnh t. VCCI kim tra s ph hp thng tin trn C/O v
cc chng t khc, nu pht hin c s khng ph hp, b h s s b tr li, ng
ngha vi vic cng ty mua Form C/O khc xin ng k li.
Nguyn nhn ca nhng pht sinh ny mang tnh ch quan xut pht t tnh
bt cn ca nhn vin lm chng t, c th do s st trong qu trnh nh my...
khin tn nhiu thi gian, cng sc v chi ph cho mi ln ng k.
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4. Hi phiu:
Trong phng thc L/C chng t hi phiu k pht theo L/C i tin
ngi nhp khu, do phi i chiu ni dung L/C lp hi phiu cho ng.
Cn lu mt s im sau:
- S tin ghi trn hi phiu khng c b hn hoc ln hn s tin ghi trn
ho n v ni chung khng c vt qu kim ngch ca L/C.
- Tr gi ca hi phiu phi c din t bng cng mt loi tin vi L/C
v s tin bng s v s tin bng ch phi ph hp nhau.
- L/C yu cu hi phiu ghi nh th no th phi lm ng nh vy, khng
c t sa cha, b sung v ni dung v hnh thc ca yu cu .
- Tn h v a ch y ca ngi th tri cn phi c ghi chnh xc.
- Hi phiu phi c ngy trong vng thi gian trc ngy ht hiu lc
ca L/C.
- Hi phiu phi c ghi tn ngn hng pht hnh, s ca L/C v ngy pht
hnh.
- i vi trng hp giao hng vt qu kim ngch ca L/C th phi lp hi
phiu v ho n nh sau:
Lp hai ho n, mt ho n ng vi kim ngch ca L/C, mt ho n
vi s tin vt qu kim ngch ca L/C. Lp hi phiu theo tng ho n mt.
Hi phiu ca s tin vt qu khng th k pht theo L/C s... m phi k pht
thng cho ngi nhp khu ri nh ngn hng thu tin h.
Trng hp khng lp hai ho n c th hi phiu vn phi lm ring
bit thnh hai hi phiu nh trn v trn hi phiu ca s tin vt qu L/C phi
ghi r l Phn tin vt qu dng cch nh thu (being overdrawn portion for
collection).
II. NHNG QUI NH MI CA UCP600:
Sau 3 nm son tho v chnh l, ngy 25 thng 10 nm 2006, ICC thng
qua Bn Quy tc thc hnh thng nht v tn dng chng t s 600 (UCP 600)
thay cho UCP 500. UCP 600 s c hiu lc t ngy 01 thng 07 nm 2007. UCP
600 c mt s thay i c bn so vi UCP 500 nh sau:
Th nht, v hnh thc, UCP 600 c b cc li vi 39 iu khon (so
vi 49 iu khon ca UCP 500), trong b sung nhiu nh ngha v gii thch
thut ng mi lm r ngha ca cc thut ng cn gy tranh ci trong bn UCP
500. Chng hn, iu 2 Definitions (nh ngha) ca UCP 600 nu ra mt
lot nh ngha nh: Advising bank, Applicant, Beneficiary, Complying
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presentation, Confirmation, Confirming bank, Credit, Honour, Negotiation,

Presentation
Th hai, UCP 600 quy nh r thi gian cho vic t chi hoc chp nhn
cc chng t xut trnh l khong thi gian c nh 5 ngy lm vic ngn hng
(five banking days). UCP 500, khong thi gian ny c quy nh khng r
rng l Thi gian hp l (Reasonable Time) v Khng chm tr (Without
delay) kim tra chng t v thng bo chng t bt hp l. C th nh sau:
UCP 600
UCP 600 iu14(b) & 16 (d) Ngn
hng c ch nh, NH xc nhn,
nu c, v ngn hng pht hnh s
c ti a mi Ngn hng l 5 ngy
lm vic tip theo ngy xut trnh
chng t xc nh chng t xut
trnh c hp l hay khng (A
nominated bank acting on its
nomination, a confirming bank, if
any, and the issuing bank shall each
have a maximum of five banking
days following the day of
presentation to determine if a
presentation is complying)
Thng bo t chi b chng t theo
yu cu iu 16c phi c gi
bng vin thng, hoc nu khng th
c, th bng phng tin nhanh
chng khc khng mun hn ngy
lm vic th 5 ca ngn hng tip
theo ngy xut trnh chng t(The
notice (of refusal documents)
required in sub-article 16(c) must be
given by telecomunication or, if that
is not possible, by other expeditious
means no later than the close of the
fifth banking day following the day
UCP 500
UCP 500 iu 13(b) & 14(d) (i)
Ngn hng pht hnh, Ngn hng
xc nhn, nu c, hoc Ngn hng
c ch nh, mi Ngn hng c
mt thi gian hp l, nhng khng
qu 7 ngy lm vic tip theo ngy
nhn chng t, kim tra chng t
v quyt nh s nhn hay t chi
chng t v thng bo cho bn m
t Ngn hng ny nhn chng t,
bit quyt nh ca mnh.(The
Issuing Bank, the Confirming Bank,
if any, or a Nominated Bank acting
on their behalf, shall each have a
reasonable time, not to exceed seven
banking days following the day of
receipt of the documents, to examine
the documents and determine
whether to take up or refuse the
documents and to inform the party
from which it received the
documents accordingly).. Nu
Ngn hng pht hnh v/ hoc Ngn
hng xc nhn, nu c hoc Ngn
hng c ch nh hnh ng thay
mt ngn hng ny quyt nh t
chi chng t th phi gi thng bo
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of presentation).
GVHD: Nguyn Th Thy
v quyt nh ny bng vin thng

hoc nu khng th c, th bng
phng tin nhanh chng khc,
khng chm tr nhng cng khng
mun hn ngy lm vic th 7 ca
ngn hng tip theo ngy nhn b
chng t(If the Issuing Bank and/or
Confirming Bank, if any, or a
Nominated Bank acting on their
behalf, decides to refuse documents,
it must give notice to that effect by
telecommunication or, if that is not
possible, by other expeditious
means, without delay but no later
than the close of the seventh banking
day following the day of receipt of
the documents).
Th ba, UCP 600 a ra quy nh mi v a ch ca ngi yu cu m

v ngi hng li th tn dng phi c th hin trn chng t xut trnh ng
nh trong L/C:
UCP 600
UCP 600 iu 14(j)Khi a ch ca
ngi hng li v ngi yu cu
m th tn dng th hin trn bt k
chng t no th khng nht thit
phi ging nh a ch trong th tn
dng hoc trong bt k mt chng
t no khc, tuy nhin phi trong
cng nc vi a ch tng ng qui
nh trong th tn dng. Cc chi tit
lin lc (s fax, in thoi, Email)
l mt phn a ch ca ngi hng
v ngi yu cu m th tn dng s
b b qua. Tuy nhin khi a ch v
UCP 500
UCP 500 iu 37 Tr khi qui nh
khc trong th tn dng, ho dn
thng mi phi th hin trn b mt
l c pht hnh bi ngi hng
li ghi trong th tn dng (tr trng
hp ghi trong iu 48) v phi c
lp cho ngi yu cu m th tn
dng (tr trng hp nu trong iu
48(h)))(Unless other stipulated in
the Credit, commercial invoices:i.
Must appear on their face to be
issued by the Beneficiary named in
the Credit (except as provided in
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cc chi tit lin lc ca ngi yu Article 48), andii. Must be made out
cu m th tn dng xut hin nh l in the name of the Applicant (except
mt phn chi tit ca ngi nhn as provided in sub-Article 48(h)) )
hng hay bn c thng bo trong
chng t vn ti theo iu 19, 20,
21, 22, 23, 24 hoc 25 th phi ging
nh trong th tn dng(When the
addresses of the beneficiary and the
applicant appear in any stipulate
document, they need not be the
same as those stated in the credit or
in any other stipulated documents,
but must be within the same country
as
the
respective
addresses
mentioned in the credit. Contact
details (telefax, telephone, email and
the like) stated as part of the
beneficiarys and the applicants
address will be disregarded.
However, when the address and
contact details of the applicant
appear as part of the consignee or
notify pary details on a transport
document subject to articles 19, 20,
21, 22, 23, 24 or 25, they must be as
stated in the credit).
Th t, theo UCP 600, ngn hng pht hnh c php t chi chng t v
giao b chng t cho ngi yu cu m th tn dng khi nhn c chp nhn b
chng t bt hp l ca h.
UCP 600
UCP 600 iu 16(c)Khi ngn hng
c ch nh, Ngn hng xc nhn,
nu c, hoc Ngn hng pht hnh
t chi chp nhn hoc chit khu
UCP 500
UCP 500 iu 14 (d) i. Ngn hng
pht hnh, Ngn hng xc nhn, nu
c hoc Ngn hng c ch nh,
mi Ngn hng s c mt thi gian
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b chng t xut trnh, th phi gi

mt thng bo duy nht cho ngi
xut trnh.Thng bo phi nu ri.
Ngn hng t chi chp nhn hoc
chit khu, vii. Mi im bt hp l
theo Ngn hng t chi chp
nhn hoc chit khu; viii. a) Ngn
hng ang gi chng t ch cc ch
dn tip theo t ngi xut trnh;
hocb) Ngn hng pht hnh ang
gi b chng t cho ti khi nhn
c chp nhn b chng t bt hp
l ca ngi yu cu m th tn
dng v ng vi vic chp nhn
, hoc nhn cc ch dn tip theo
t ngi xut trnh trc khi ng
vic chp nhn b chng t ca
ngi m yu cu th tn dng,
hocc) Ngn hng ang gi tr li
b chng t, hocd) Ngn hng
ng hnh ng theo cc ch dn t
ngi xut trnh chng t nhn t
trc.(When a nominated bank
acting on its nomination, a
confirming bank, if any, or the
issuing bank decides to refuse to
honour or negotiate, it must give a
single notice to that effect to the
presenter.The notice must state:that
the bank is refusing to honour or
negotiate; andeach discrepancy in
respect of which the bank refuses to
honour or negotiate; anda) that the
bank is holding the documents
pending further instructions from the
presenter; orb) that the issuing bank
GVHD: Nguyn Th Thy
hp l, nhng khng qu 7 ngy lm

vic ngn hng tip theo ngy nhn
chng t, kim tra chng t v
quyt nh s nhn hay t chi
chng t v thng bo cho bn m
t Ngn hng ny nhn chng t,
bit quyt nh ca mnh.(The
Issuing Bank, the Confirming Bank,
if any, or a Nominated Bank acting
on their behalf, shall each have a
reasonable time, not to exceed seven
banking days following the day of
receipt of the documents, to examine
the documents and determine
whether to take up or refuse the
documents and to inform the party
from which it received the
documents accordingly). ii. Thng
bo phi nu tt c nhng im
bt hp l m theo Ngn hng t
chi cc chng t v cng ghi r
Ngn hng ang gi b chng t
tu quyn nh ot ca ngi xut
trnh hay tr chng li cho ngi
xut trnh.(Such notice must state all
discrepancies in respect of which the
bank refuses the documents and
must also state whether it is holding
the documents at the disposal of, or
is returning them to, the presenter)
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is holding the documents until it

receives a waiver from the applicant
and agrees to accept it, or receives
further instructions from the
presenter prior to agreeing to accept
a waiver; orc) that the bank is
returning the documents; ord) that
the bank is acting in accordance
with
instructions
previously
received from the presenter).
V c bn, UCP 600 c nhiu im mi nhm xc nh r v gii quyt
nhng xung t trong thanh ton xut nhp khu bng phng thc tn dng
chng t m UCP 500 cha thc hin c. Tt nhin, bn cnh nhng thnh tu,
UCP 600 vn cha gii quyt c tt c cc vn thc tin y phong ph v
phc tp, i hi ICC s tip tc nghin cu v sa i c th p ng c s
thay i lin tc trong thng mi quc t.
III. NHNG IU CN KHC PHC TRONG CNG TC LP CHNG
T CA CNG TY:
Lp b chng t thanh ton l khu yu cu mc chnh xc cao nht, ch
mt sai st nh c th b nh nhp khu hoc ngn hng t chi thanh ton. V
vy, i hi nhn vin lp chng t c k nng v phng php thc hin t
hiu qu tt nht.
Ti cng ty, i a s nhng l hng xut khu ln v quan trng u c
thanh ton theo phng thc tn dng chng t. Sau y l mt s li m nhn
vin lp chng t cn lu v khc phc:
- Li chnh t vn l li thng gp nht: tha du cch, thiu du cch, sai
li,.... mc: tn v a ch ngi gi hng, ngi nhn hng, thng gp nht l
tn cng i. V d: mi L/C yu cu th hin cng i khc nhau nh: HO CHI
MINH PORT, VIET NAM ; HO CHI MINH PORT, VIETNAM ; Hochiminh
Port, Vietnam; hoc HoChiMinh Port, VietNam. Theo thi quen, lc lp ho n
khng ch nn li ny thng xuyn gp phi.
- C nhiu trng hp tn khch hng, cc danh t tn L/C ghi sai so vi
thc t, chng t ghi ng nhng b chng t ca cng ty vn b khch hng t
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chi thanh ton, yu cu tu chnh li v chng t khng ng theo qui nh ca

L/C. Nhn vin lp chng t cn ch vn ny .
- Khi lp Invoice, Packing List: tip tc hon chnh da trn Form c sn
lc lm khai bo hi quan v i lc ch da vo Bn dch L/C nn sai st l
khng th trnh khi.
- Bt hp l s tin bng s v bng ch ghi trn hi phiu khng khp
vi nhau hoc khng bng tng gi tr ca ho n.
- Khng ng nht thng tin trn B/L v cc chng t khc: khi pht hin
ra sai st ny, c th yu cu hng tu cp li B/L, tuy khng mt ph nhng tn
thi gian v cng sc cho vic i li, v phi lm li cc chng th khc v: ni
dung trn cc chng t C/O... u da trn B/L. Thng thng sau khi qua hng
tu ly B/L gc, nhn vin cm B/L gc qua c quan gim nh ly cc t, qua
Phng thng mi ly C/O, nhng sau mi pht hin sai st nn phi xin cp
li cc chng t; C/O th phi chu ph.
Do vy, ngay t u lm B/L phi kim tra cn thn tng chi tit c th
trnh nh hng n cc chng t khc, mt nhiu thi gian, chi ph v tin
hon thnh b chng t.
Nguyn nhn ca nhng pht sinh trn cng ch yu xut pht t yu t ch
quan ca nhn vin lp chng t: bt cn, tinh thn trch nhim cha cao, s st
trong thao tc, nh my, ghi chp... V vy, cng ty cn a ra bin php mnh
m i vi nhn vin khc phc nhng pht sinh ny.
IV. NHNG THAY I TRONG CNG TC LP CHNG T CA

CNG TY SAU KHI UCP600 RA I:
Cc quy nh ca UCP600 thong hn rt nhiu so vi UCP500 trong cc
mc qui nh cho cng tc lp chng t. Chnh v th nhn vin ca cng ty khng
gp nhiu rc ri trong khu lp chng t thanh ton v cng tc lp chng t vn
khng c nhiu thay i khi UCP600 ra i. Tuy nhin, cc li v chnh t hay
ng php khng cn nh hng nhiu n quyn li ca ngi xut khu khi b
ngn hng hay nh nhp khu t chi thanh ton v ni dung b chng t c vi
li nh dn n khng hp l.
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KT LUN
Sau hn 30 nm hot ng trong lnh vc xut nhp khu, cng ty to
dng c nhiu uy tn cho khch hng trong v ngoi nc. y l li th cho
cng ty khi hot ng xut nhp khu Vit Nam v th gii ang tr nn ht sc
si ng, nht l khi Vit Nam chnh thc tr thnh thnh vin ca t chc
Thng mi th gii WTO. Hin nay, khi cng ty chnh thc i vo hot ng
di hnh thc cng ty c phn, vi b dy kinh nghim ca mnh cng ty chp
c nhiu c hi nhn c n t hng ln v c gi tr gp phn nng cao
tng kim ngch xut khu trong nhng nm ti v y mnh hn na hot ng
xut nhp khu.
Qua phn tch qui trnh lp chng t thanh ton hng dt may xut khu ti
cng ty Vinatex, ta nhn thy c tm quan trng ca cng tc lp b chng t
thanh ton i vi ngi xut khu. Vi mt i ng nhn vin giu kinh nghim,
ham hc hi; cng tc lp chng t ca cng ty t xy ra sai st dn n tnh trng
b chng t b t chi thanh ton. Tuy nhin, cng tc lp b chng t ti cng ty
bn cnh nhng u im cn c mt s hn ch do s st v bt cn trong thao tc
nh my, ghi chp thng tin trong qu trnh lp chng t.
Nhng gii php v kin ngh hy vng s khc phc c nhng thiu st
v gp phn nng cao hiu qu hot ng kinh doanh xut khu ca cng ty ni
ring v ca ton x hi ni chung, ng gp mt phn ng k vo qu trnh cng
nghip ho, hin i ha t nc, hon thnh mc tiu a nc ta tr thnh
nc cng nghip vo nm 2020.
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GVHD: Nguyn Th Thy
TI LIU THAM KHO

1. Thanh ton quc t - Nh xut bn Tng Hp Thnh ph HCM.
2. Hi p v thanh ton xut nhp khu qua phng thc tn dng chng t GS.TS V Thanh Thu.
3. Nghip v thanh ton quc t - PGS.TS. Nguyn Th Thu Tho.
4. Gio trnh thanh ton qu c t - i hc Nng
5. Thng tin t Internet.
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GVHD: Nguyn Th Thy
NHN XT CA CNG TY
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NHN XT CA GIO VIN HNG DN
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GVHD: Nguyn Th Thy
MC LC
PHN I:..........................................................................................................................................1
C S L LUN V CNG TC LP CHNG T
THANH TON HNG XUT KHU CA DOANH NGHIP THEO PHNG THC.......1
TN DNG CHNG T...............................................................................................................1
A. KHI QUT CHNG T THANH TON............................................................................1
1. Khi nim chng t:...................................................................................................................1
2. H thng chng t:.....................................................................................................................1
2.1. Chng t hng ho: .................................................................................................................1
2.2. Chng t xc minh bn cht hng ho:...................................................................................1
2.3. Chng t vn ti :....................................................................................................................1
2.4. Chng t kho hng :................................................................................................................2
2.5. Chng t bo him:.................................................................................................................2
2.6. Chng t lm th tc hi quan:...............................................................................................2
3. Khi nim chng t thanh ton trong kinh doanh ngoi thng:...............................................2
B. PHNG THC THANH TON L/C V QUY NH CHNG T THANH TON
TRONG XK....................................................................................................................................3
I. Phng thc tn dng chng t:..................................................................................................3
1. Khi nim:..................................................................................................................................3
2. Khi qut qui trnh nghip v:....................................................................................................3
2.1. S :.......................................................................................................................................3
2.2. Gii thch s :.......................................................................................................................3
3. Qui nh v chng t thanh ton:...............................................................................................4
3.1. Trong L/C:...............................................................................................................................4
3.2. Trong hp ng:......................................................................................................................5
3.3. Trong ISBP 681:......................................................................................................................5
3.4. Trong UCP 600:.......................................................................................................................5
II. QUI TRNH LP CHNG T THANH TON HNG XUT KHU BNG PHNG
THC TN DNG CHNG T...................................................................................................6
1. Lp ho n thng mi:............................................................................................................6
1.1. Khi nim: ..............................................................................................................................6
1.2. Tc dng ca ho n thng mi:.........................................................................................6
1.2.1. i vi ngi bn: ...............................................................................................................6
1.2.2. i vi ngi mua:...............................................................................................................6
1.2.3. i vi c quan hu quan: ..................................................................................................7
1.2.4. i vi to n hay trng ti kinh t: ....................................................................................7
1.3. Ni dung trong ho n thng mi: .....................................................................................7
1.4. Mt s im lu khi lp ho n thng mi:.....................................................................7
1.5. Cc loi ho n khc:.............................................................................................................8
1.5.1. Ho n tm tnh (Provisional invoice)................................................................................8
1.5.2. Ho n chiu l (Proforma invoice)...................................................................................8
1.5.3. Ho n chi tit (Detail invoice)..........................................................................................8
1.5.4. Ho n lnh s (Consular invoice)....................................................................................8
1.5.5. Ho n hi quan (Customs invoice)...................................................................................8
2. Chng t vn ti (Bill of Transport)...........................................................................................9
2.1. Khi nim:...............................................................................................................................9
2.2. Cc loi chng t vn ti:........................................................................................................9
2.2.1. Vn n ng bin (Marine/Ocean Bill of lading B/L)..................................................9
2.2.1.1. Khi nim: ........................................................................................................................9
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GVHD: Nguyn Th Thy
2.2.1.2. Tc dng:...........................................................................................................................9
2.2.1.3. Ni dung ca B/L:...........................................................................................................10
2.2.1.4. Cc cn c phn loi vn n:.........................................................................................11
2.2.1.4.1. Cn c vo vic chuyn nhng:..................................................................................11
2.2.1.4.1.1. Vn n ch danh (Straight of B/L): .......................................................................11
2.2.1.4.1.2. Vn n theo lnh (To order B/L):............................................................................11
2.2.1.4.1.3. Vn n xut trnh (To bearer bill of lading): ..........................................................12
2.2.1.4.1.4. Vn n ng bin khng lu thng (Non Negotiable Sea Way bill): ...............12
2.2.1.4.2. Cn c vo s chuyn ch:...........................................................................................12
2.2.1.4.2.1. Vn n ch sut (Through bill of lading): ..............................................................12
2.2.1.4.2.2. Vn n i thng (Direct bill of lading): ..................................................................12
2.2.1.4.3. Cn c vo nhng ghi ch trn vn n: .....................................................................13
2.2.1.4.3.1. Vn n hon ho (Clean Bill of lading): .................................................................13
2.2.1.4.3.2. Vn n khng hon ho (Unclean bill of lading): ..................................................13
2.2.1.4.4. Cn c vo thi gian cp vn n v thi gian bc xp:..............................................13
2.2.1.4.4.1. Vn n xp hng (Shipped on board bill of lading): ..............................................13
2.2.1.4.4.2. Vn n nhn hng xp (Received for shipment bill of lading):..........................13
2.2.2. Cc chng t vn ti khc: ................................................................................................14
2.2.2.1. Chng t vn ti hng khng (Air transport document): ................................................14
2.2.2.2. Chng t vn ti ng b, ng st hay ng thu ni a (Road, Rail, or Island
waterway transport document): ...................................................................................................15
3. Chng t bo him:..................................................................................................................15
3.1. Khi nim: ............................................................................................................................15
3.2. Mc ch ca chng t bo him:.........................................................................................15
3.3. Phn loi chng t bo him:................................................................................................15
3.3.1. Bo him n (Insurance Policy): .....................................................................................15
3.3.2. Giy chng nhn bo him (Insurance certificate): ...........................................................16
3.4. Ni dung chng t bo him:................................................................................................16
3.5. Lu khi lp chng t bo him:..........................................................................................17
4. Cc loi giy chng nhn hng ho:.........................................................................................17
4.1. Khi nim: ............................................................................................................................17
4.2. Mc ch ca giy chng nhn hng ha:.............................................................................17
4.3. Phn loi:...............................................................................................................................18
4.3.1. Giy chng nhn xut x hng ho (Certificate of Origin) C/O:....................................18
4.3.2. Giy chng nhn phm cht (Certificate of Quality):........................................................18
4.3.3. Giy chng nhn s lng/trng lng (Certificate of quality/weight):............................18
4.3.4. Giy chng nhn v sinh (Sanitary Certificate):................................................................18
4.3.5. Giy chng nhn kim dch thc vt (Phytosanitary certificate):......................................19
4.3.6. Giy chng nhn kim dch ng vt (Veterinary certificate):..........................................19
4.3.7. Phiu ng gi (Packing list):............................................................................................19
4.3.8. Giy chng nhn ca ngi hng li (Beneficiary Certificate):......................................19
5. Lp hi phiu:...........................................................................................................................20
5.1. Khi nim:.............................................................................................................................20
5.2. Tnh cht ca hi phiu:........................................................................................................20
5.2.1. Tnh bt buc:.....................................................................................................................20
5.2.2. Tnh tru tng:..................................................................................................................20
5.2.3. Tnh lu thng:...................................................................................................................21
5.3. Hnh thc ca hi phiu:........................................................................................................21
MU HI PHIU DNG TRONG PHNG THC...............................................................21
TN DNG CHNG T.............................................................................................................21
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5.4. Nhng yu t chnh ca hi phiu:........................................................................................22

PHN II:.......................................................................................................................................23
TNH HNH KINH DOANH XUT NHP KHU V
THC TRNG QUI TRNH THU THP V LP CHNG T THANH TON HNG DT
MAY XUT KHU ...................................................................................................................23
TI CNG TY VINATEX NNG.......................................................................................23
A. KHI QUT CHUNG V CNG TY...................................................................................23
I. LCH S HNH THNH CNG TY. .....................................................................................23
1.Lch s hnh thnh :...................................................................................................................23
2. S pht trin ca Cng ty:........................................................................................................24
3. Chc nng nhim v v quyn hn ca Cng ty:.....................................................................25
4. C cu t chc ca Cng ty:.....................................................................................................26
a. S :.......................................................................................................................................26
Gim c.......................................................................................................................................26
P. Gim c k thut....................................................................................................................26
b/ Chc nng nhim v, quyn hn v mi quan h gia cc phng ban.....................................27
II. Tnh hnh s dng cc ngun lc ti Cng ty:.........................................................................28
1. Tnh hnh c s vy cht k thut:............................................................................................28
a. Tnh hnh my mc thit b:......................................................................................................28
Loi my mc, thit b..............................................................................................................29
SL..........................................................................................................................................29
Loi my mc thit b ..............................................................................................................29
SL..........................................................................................................................................29
Thit b may thu......................................................................................................................29
Thit b ph tr.........................................................................................................................29
b. Tnh hnh s dng mt bng:....................................................................................................30
2. Tnh hnh s dng ngun nhn lc:..........................................................................................31
3. Tnh hnh ti chnh ca Cng ty:..............................................................................................33
4. Kt qu hot ng kinh doanh ca Cng ty (2005 2007)......................................................34
B. Quy trnh lp chng t thanh ton hng dt may xut khu bng phng thc tn dng chng
t ti Cng ty:...............................................................................................................................36
I. Ni dung iu khon thanh ton theo phng thc tn dng chng t trong hp ng xut
khu ti Cng ty:...........................................................................................................................37
II. Nghin cu v ni dung v chng t trong L/C:.....................................................................38
III. Thu thp v lp b chng t thanh ton:................................................................................39
1. Cc chng t v ni dung chng t theo yu cu:...................................................................39
1.1. Phiu ng gi:......................................................................................................................39
1.2. Ho n thng mi:.............................................................................................................39
1.3. Vn n:................................................................................................................................40
1.4. Giy chng nhn xut x:......................................................................................................42
1.5. Giy k khai chi tit v mt hng: ........................................................................................43
1.6. Bng k khai Container ch h ng: ......................................................................................44
1.7. Thng bo giao hng bng Fax:.............................................................................................44
1.8. Hi phiu:..............................................................................................................................44
II. KIM TRA B CHNG T THANH TON.......................................................................45
1. Kim tra tnh hp php, hp l ca b chng t thanh ton:...................................................45
2. Kim tra tnh thng nht gia cc loi chng t trong b chng t:........................................45
3. Kim tra danh mc v s lng cc loi chng t:..................................................................46
4. Kim tra ni dung c th chi tit ca tng loi chng t:........................................................46
III. XUT TRNH B CHNG T C THANH TON:............................................46
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IV. SA I B CHNG T KHI C SAI ST:...................................................................47

PHN III: KIN NGH................................................................................................................48
I. NHNG LU TRONG QU TRNH LP CHNG T TRONG THANH TON BNG
L/C................................................................................................................................................48
1. Lp ho n:.............................................................................................................................48
2. Vn n ng bin:................................................................................................................48
3. Chng nhn xut x:.................................................................................................................49
4. Hi phiu:.................................................................................................................................50
II. NHNG QUI NH MI CA UCP600:..............................................................................50
UCP 600.......................................................................................................................................51
III. NHNG IU CN KHC PHC TRONG CNG TC LP CHNG T CA CNG
TY:................................................................................................................................................55
IV. NHNG THAY I TRONG CNG TC LP CHNG T CA CNG TY SAU KHI
UCP600 RA I:.........................................................................................................................56
KT LUN...............................................................................................57
TI LIU THAM KHO............................................................................................................58
NHN XT CA CNG TY......................................................................................................59
NHN XT CA GIO VIN HNG DN..........................................................................60
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Chuyn tt nghip

GVHD: Nguyn Th Thy

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

chuyn ch v k t khi cung cp chng t, th ngi vn ti phi chu mi trch

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

B. PHNG THC THANH TON L/C V QUY NH CHNG T

Ngi xut khu

Ngn hng pht hnh

Ngi nhp khu

2.2. Gii thch s :

Ngi nhp khu lm n v lm cc th tc cn thit yu cu ngn

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

Khi nhn c L/C, ngn hng s thng bo v chuyn cho ngi XK

Ngn hng thng bo chuyn b chng t cho ngn hng m ngn

Ngn hng m kim tra b chng t thanh ton, nu thy ph hp vi

Ngn hng thng bo chuyn tin hoc hi phiu c

Ngn hng m chuyn giao b chng t hng ho cho

Ngi nhp khu kim tra chng t, nu thy ph hp

3. Qui nh v chng t thanh ton:

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

Th tn dng l mt vn bn php l quan trng ca phng thc tn dng

GVHD: Nguyn Th Thy

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

c trong b chng t. a s cc chng t khc c thnh lp da vo ho n

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

- M t hng ho trong ho n phi ging nh trong L/C quy nh nh: v

L ho n dng lm th tc hi quan theo quy nh ca mt s nc. S

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

2. Chng t vn ti (Bill of Transport).

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

Vn n ng bin c lu thng v chuyn nhng t tay ngi ny

GVHD: Nguyn Th Thy

Tn hng, k hiu, m hiu, s lng, trng lng, khi lng v cc chi

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

2.2.1.4.1.3. Vn n xut trnh (To bearer bill of lading):

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

2.2.1.4.3. Cn c vo nhng ghi ch trn vn n:

UCP cn c gi l chng t vn ti a phng thc (Multimodel transport

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

Vn n rt gn (Short bill of lading): hay cn c gi vn n n

gin: l vn n khng ghi y cc chi tit cc iu khon, ch bao gm cc

hng ho. Do iu kin a l m tu v vn n khng n cng mt lc. Vn

dng trong trng hp thu tu chuyn, c lp trn c s cc iu khon ca

hng li L/C khng phi l ngi gi hng m l ngi th ba do ngi hng

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

cho ngi gi hng ti ni i, y l bng chng xc nhn hng ho c tip

GVHD: Nguyn Th Thy

Bn cnh bo him n cn quy nh cc iu kin ring bit c th nh

SVTH:Nguyn Chu Khnh Phng - Lp 27K1.1

GVHD: Nguyn Th Thy

3.5. Lu khi lp chng t bo him: