第二章_國(guó)際結(jié)算中的票據(jù)

1、第二章 國(guó)際結(jié)算中的票據(jù)第一節(jié) 票據(jù)概述一、票據(jù)的含義財(cái)產(chǎn)（property）權(quán)利財(cái)產(chǎn)（chose in action）：尚未實(shí)際占有，通過(guò)法律行為可以獲得的財(cái)產(chǎn)。占有財(cái)產(chǎn)（chose in possession）票據(jù)廣義票據(jù)（document of title）：商業(yè)上的權(quán)利單據(jù)，或稱(chēng)權(quán)利財(cái)產(chǎn)的所有權(quán)憑證，是某人的，但還不在他實(shí)際占有下的金錢(qián)或商品的所有權(quán)的證據(jù)。狹義票據(jù)（instrument, bill）：資金票據(jù)。是以支付金錢(qián)為目的的特定有價(jià)證券。是“有價(jià)證券之父”。中華人民共和國(guó)票據(jù)法：“票據(jù)就是指具有一定格式，由持票人簽發(fā)的無(wú)條件約定自己或要求他人在特定某一日期支付一定金額，并可以經(jīng)

2、過(guò)交付和背書(shū)交付而轉(zhuǎn)讓的書(shū)面支付憑證?！奔s定自己：支付承諾要求他人：支付委托我國(guó)票據(jù)法明確規(guī)定，票據(jù)是指匯票、本票和支票。二、票據(jù)的特性1. 設(shè)權(quán)性（Establishment of rights and responsibilities）: 作成票據(jù)，是為了設(shè)定票據(jù)上的權(quán)利與義務(wù)關(guān)系，而不是為了證明已經(jīng)存在的權(quán)利義務(wù)關(guān)系。2. 無(wú)因性（Non-caustic nature）：票據(jù)是一種不要過(guò)問(wèn)原因的證券。產(chǎn)生票據(jù)的原因：票據(jù)上權(quán)利義務(wù)關(guān)系的基礎(chǔ)原因，契約原因。資金關(guān)系: 出票人與付款人之間的關(guān)系對(duì)價(jià)關(guān)系：出票人與收款人之間的關(guān)系，背書(shū)人與被背書(shū)人之間的關(guān)系票據(jù)流通要模擬貨幣流通，就必須和約因

3、脫離關(guān)系，象貨幣一樣“沒(méi)有臭味”。3. 要式性（Requisite in form）：票據(jù)是否成立，只問(wèn)書(shū)面形式要件是否符合一定的規(guī)范，而不問(wèn)原因。要式：特定的形式、必備的要件。4. 流通性（Negotiability）：票據(jù)最基本的特征。票據(jù)流通要模擬貨幣執(zhí)行支付功能，就必須模擬貨幣流通，所以必然具有流通性。票據(jù)的流通性表現(xiàn)在以下三個(gè)方面：要式不要因雙邊對(duì)價(jià)轉(zhuǎn)讓受讓人不受前手票據(jù)權(quán)利缺陷的影響（受讓人：善意的、支付了對(duì)價(jià)的受讓人善意的：以誠(chéng)信獲得票據(jù)，獲得時(shí)不止票據(jù)本身或票據(jù)轉(zhuǎn)讓人的權(quán)利有缺陷或有任何可疑之處。對(duì)價(jià)：代價(jià)，指貨物、勞務(wù)、金錢(qián)等。）票據(jù)在模擬貨幣流通中帶有的限制性：票據(jù)有有效期

4、，到期要兌付為貨幣票據(jù)是要記名的背書(shū)后構(gòu)成轉(zhuǎn)讓廣義票據(jù)的三種轉(zhuǎn)讓流通方式：(1)過(guò)戶轉(zhuǎn)讓(assignment)，如股票、一些政府有價(jià)證券，記名債券等。(2)交付轉(zhuǎn)讓(transfer)，如提單、倉(cāng)單、棧單等，稱(chēng)quasi-negotiable instruments或semi-negotiable instruments。(3)流通轉(zhuǎn)讓(negotiation)，如匯票、本票、支票、大額定期存單、不記名債券等，稱(chēng)negotiable instruments。通過(guò)單純交付或背書(shū)交付轉(zhuǎn)讓?zhuān)槐赝ㄖ笆只蛟紓鶆?wù)人；善意的、支付了對(duì)價(jià)的受讓人（正當(dāng)持票人holder in due course）的

5、權(quán)利不受轉(zhuǎn)讓人權(quán)利缺陷的影響；轉(zhuǎn)讓人（transferor）和受讓人（transferee）之間的雙邊轉(zhuǎn)讓。5. 提示性（Presentment）：票據(jù)上的債權(quán)人（持票人）請(qǐng)求債務(wù)人履行票據(jù)義務(wù)時(shí)，必須提示（出示）票據(jù)。票據(jù)過(guò)期不提示，債務(wù)人（付款人）的責(zé)任即被解除。提示付款提示承兌6. 返還性（Returnability）：持票人在票據(jù)到期日收到付款人支付的票款后，應(yīng)將票據(jù)交還付款人，以結(jié)束其流通。三、票據(jù)的功能1. 匯兌功能2. 支付功能3. 信用功能4. 結(jié)算功能5. 融資功能第二節(jié) 票據(jù)的法律體系一、國(guó)外票據(jù)法體系法國(guó)1673年 路易十四頒發(fā)商事敕令（Ordinance sur le

6、Commerce），規(guī)范匯票和本票的簽發(fā)和流通，為近代各國(guó)票據(jù)法的開(kāi)端。1807年 拿破侖商法典（Code de Commerce）1865年 支票法1936年 參考日內(nèi)瓦統(tǒng)一匯票本票法和日內(nèi)瓦統(tǒng)一支票法（合稱(chēng)日內(nèi)瓦統(tǒng)一票據(jù)法）公布實(shí)施現(xiàn)行的票據(jù)法和支票法。德國(guó)1847年 制定德意志普通票據(jù)條例1871年 正式公布實(shí)施1908年 支票法1933年 參考日內(nèi)瓦統(tǒng)一匯票本票法和日內(nèi)瓦統(tǒng)一支票法（合稱(chēng)日內(nèi)瓦統(tǒng)一票據(jù)法）公布實(shí)施現(xiàn)行的票據(jù)法和支票法。英國(guó)1882年 頒發(fā)票據(jù)法（Bill of Exchange Act），內(nèi)容包括匯票、本票和支票（作為匯票的一種），適用性較強(qiáng)。1957年 頒布支票法作補(bǔ)

7、充。匯票、本票和支票作規(guī)定。美國(guó)1896年 制定統(tǒng)一流通證券法，對(duì)匯票、本票和支票作規(guī)定。1952年 公布統(tǒng)一商法典（Uniform Commercial Code），第三篇為“商業(yè)證券”（commercial paper），以匯票、本票、支票和存單（certificate of deposit）為規(guī)范對(duì)象。二、國(guó)際票據(jù)法第一階段：20世紀(jì)初 一戰(zhàn)前 19101912年期間，由德、意提議，荷蘭政府主持召開(kāi)了兩次國(guó)際票據(jù)法統(tǒng)一會(huì)議，有31各國(guó)家參加，制訂了統(tǒng)一票據(jù)規(guī)則等，除日本代表未簽字，英、美保留參加外，其余國(guó)家均簽字。后因一戰(zhàn)開(kāi)始，最終未能實(shí)施。第二階段： 一戰(zhàn)后 二戰(zhàn)前19301931年間

8、，30多各國(guó)家參加了國(guó)際聯(lián)盟理事會(huì)在日內(nèi)瓦召開(kāi)的國(guó)際票據(jù)法統(tǒng)一會(huì)議，議定了統(tǒng)一匯票、本票法和統(tǒng)一支票法，有29各國(guó)家簽字。這些國(guó)家屬大陸日內(nèi)瓦統(tǒng)一法系。第三階段：20世紀(jì)70年代后19731988年 聯(lián)合國(guó)國(guó)際貿(mào)易法委員會(huì)擬訂了國(guó)際匯票和國(guó)際本票公約草案（Draft Convention on International Bills of Exchange and International Promissory Notes）和國(guó)際支票公約草案(Draft Convention on International Cheques) 。1990年 開(kāi)放簽字，迄今尚未生效。英國(guó)、美國(guó)及一些英聯(lián)邦國(guó)家

9、的票據(jù)法屬英美法系(British and USA Legal System)。法國(guó)、德國(guó)、意大利、日本等在日內(nèi)瓦統(tǒng)一票據(jù)法上簽字的國(guó)家，其票據(jù)法屬大陸法系(Continental Legal System)。三、我國(guó)的票據(jù)法隋末唐初 “帖子”，最早具有票據(jù)性質(zhì)的文書(shū)，支票的雛形。唐憲宗時(shí)期（806820） “飛錢(qián)”。宋太祖開(kāi)寶年間（970） “便錢(qián)”、“便錢(qián)務(wù)”。北宋初期 “交子”。南宋初期（1131前后） “關(guān)子”。明、清時(shí)期 匯券、匯兌票、匯兌信、匯條、莊票、期票、銀票等。1907年（光緒33年） 聘請(qǐng)日本法學(xué)家志田甲太郎起草票據(jù)法。1929年 民國(guó)政府確定匯票、本票、支票這三種票據(jù)，并

10、頒布相關(guān)法律。1982年 上海市人行制定票據(jù)承兌、貼現(xiàn)辦法。1984年 人民銀行商業(yè)匯票承兌、貼現(xiàn)暫行辦法。1994年 中華人民共和國(guó)票據(jù)法（草案）。1996年1月1日 生效實(shí)施。四、票據(jù)關(guān)系中的當(dāng)事人出票人（Drawer）持票人（Holder） 收款人（Payee）：第一Holder原始Holder 背書(shū)人（Endorser）/轉(zhuǎn)讓人（Transferor）：前手Holder 被背書(shū)人（Endorsee）/受讓人（Transferee）：后手Holder付款人（Drawee），承兌人（Acceptor）對(duì)價(jià)持票人 (Holder for Value is a holder who has t

11、aken a bill with complete and regular items on the face under the following conditions:(1) That he became the holder of the bill before it was overdue, and without notice that it had been previously dishonored.(2) That he took the bill in good faith and for value, and that at the time the bill was n

12、egotiated to him he had no notice of any defect in the title of the person who negotiated it.)正當(dāng)持票人 (Holder in Due Course is any holder whether he gave value or not, providing some previous holder gave value, but now he is a holder.)第三節(jié) 匯票一、匯票的定義中華人民共和國(guó)票據(jù)法：“匯票是出票人簽發(fā)的，委托付款人在見(jiàn)票時(shí)或者在指定日期無(wú)條件支付確定的金額給收款人或者

13、持票人的票據(jù)。”英國(guó)票據(jù)法：“A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified

14、 person or to bearer.”匯票定義指出的必要項(xiàng)目：（1）書(shū)面的無(wú)條件命令。（2）有一人開(kāi)給另一人，而不是開(kāi)給他自己。是付款委托，而不是付款承諾。（3）發(fā)出命令的人必須簽名。（4）付款時(shí)間。（5）一定金額的貨幣。（6）收款人。二、匯票的必要記載項(xiàng)目匯票的必要項(xiàng)目包括：（1）寫(xiě)明“匯票”字樣。（2）無(wú)條件的支付命令。（3）出票地點(diǎn)和日期。（4）付款時(shí)間。（5）一定金額的貨幣。（6）付款人名稱(chēng)和付款地點(diǎn)。（7）收款人名稱(chēng)。（8）出票人名稱(chēng)和簽字。必要項(xiàng)目的具體說(shuō)明：（一）寫(xiě)明“匯票”字樣Exchange for , 或Draft for ,以與本票和支票相區(qū)別。 (1) (5) (

15、3) Exchange for GBP5000.00 Beijing, 5th April, 19- (4) (2) (7) At 90 days after sight pay to C Co. or order(5)the sum of five thousand pounds only (6)To B Company,London For A Company, Beijing (8)signature（二）無(wú)條件的支付命令必須用英語(yǔ)的祈使句，以動(dòng)詞開(kāi)頭。例如：Pay to the order of Nelson Company the sum of ten thousand dollar

16、s.Tell whether the following payment orders are acceptable or not.1. Pay to ABC Co. providing the goods in compliance with contract the sum of one thousand US dollars.2. Pay to ABC Co. out of proceeds of sale of woolen blankets the sum of one thousand US dollars.3. Pay from our No.123 account to ABC

17、 Co. the sum of one thousand US dollars.4. Pay to ABC Co. or order the sum of one thousand US dollars and debit our No.123 account.5. At sight pay to the order of Bank of China the sum of forty thousand US dollars drawn under L/C No. 23674 issued by XYZ Bank New York dated on 15 August 200X.6. On de

18、mand pay to the order of ABC Co. the sum of twenty thousand US dollars drawn against shipment of 10 bales cotton piece goods from Tiangjin to London.7. After customs clearance pay to the order of ABC Co. the sum of twenty thousand US dollars.8. Pay to Mary the sum of fifty pounds and give her a suit

19、 of clothes.（三）出票地點(diǎn)和日期出票地點(diǎn)的作用：按出票地所在國(guó)的法律來(lái)確定匯票的必要項(xiàng)目和法律效力（行為地法律原則）。出票日期的作用：1決定匯票提示期限是否已過(guò)。2決定到期日。3決定出票人的行為能力。 （四）付款時(shí)間（Time of Payment，Tenor）1即期付款匯票(Bills payable at sight /on demand /on presentation)。2定期付款匯票(Bills payable at a determinable future time)，又稱(chēng)遠(yuǎn)期匯票（Time/ Usance / Term Bill）。(1) 見(jiàn)票后定期 (Bills

20、payable at xx days/ x months after sight)。(2) 出票后定期 (Bills payable at xx days/ x months after date)。若干天后付款的計(jì)算方法：“算尾不算頭，若干天的最后一天是到期日，遇假日順延?！比舾稍潞蟾犊畹挠?jì)算方法：“應(yīng)付款之月的相應(yīng)日期，如沒(méi)有，則以該月最后一日為到期日。”(3) 特定日后定期(Bills payable at xx days/ x months after a stated date)。最好不要用from a stated date。如果用了，計(jì)算到期日還是用“算尾不算頭”的方法。3固定日

21、期(Bills payable on a fixed future date)。即期匯票無(wú)需承兌，遠(yuǎn)期匯票要求承兌。 （五）一定金額的貨幣除寫(xiě)明確定金額外，還可以：1帶有利息。必須記載利息與利率。Pay to the order of ABC Co. the sum of one thousand US dollars plus interest. - unacceptablePay to the order of ABC Co. the sum of one thousand US dollars plus interest calculated at the rate of 6% per

22、annum from the date hereof to the date of payment. - acceptablePay to the order of ABC Co. the sum of one thousand US dollars plus interest calculated at the rate of 6%. - acceptable2. 分期付款。必須注明分期數(shù)和每期支付額。Pay to the order of ABC Co. the sum of one thousand US dollars by installments. - unacceptablePa

23、y to the order of ABC Co. the sum of one thousand US dollars by ten equal consecutive monthly installments. - acceptable3支付等值其他貨幣。必須注明匯率。Pay to the order of ABC Co. the sum of one thousand US dollars converted into sterling equivalent. - unacceptablePay to the order of ABC Co. the sum of one thousan

24、d US dollars converted into sterling equivalent at current rate of exchange. - acceptable匯票金額要同時(shí)用文字大寫(xiě)（Amount in Words）和數(shù)字小寫(xiě)（Amount in Figure）。（六）付款人名稱(chēng)和付款地點(diǎn)必須書(shū)寫(xiě)清楚，以便持票人提示承兌和提示付款。（七）收款人名稱(chēng)有關(guān)“收款人”的記載，通常稱(chēng)“抬頭”。匯票的抬頭有三種寫(xiě)法：1限制性抬頭。限制性抬頭的匯票，不得轉(zhuǎn)讓他人。Pay to John David only.Pay to John David not transferable.Pay

25、to John David only. 再在匯票任何地方寫(xiě)上Not transferable.2指示性抬頭。指示性抬頭的匯票，用背書(shū)轉(zhuǎn)讓。Pay to the order of ABC Co.Pay to ABC Co or order.Pay to ABC Co.3來(lái)人抬頭。來(lái)人抬頭的匯票，僅憑交付轉(zhuǎn)讓?zhuān)瑹o(wú)需背書(shū)。Pay to bearer.Pay to ABC Co or bearer.（八）出票人名稱(chēng)和簽字未經(jīng)授權(quán)人簽字，匯票無(wú)效。如簽字人代公司、單位、團(tuán)體簽字，應(yīng)在公司等名稱(chēng)前寫(xiě)上“For”，“On behalf of”，“For and on behalf of”或“Per pro.

26、”。三、匯票的其他記載項(xiàng)目票據(jù)法允許記載以下項(xiàng)目：（一）成套匯票 (A Set of Bill)注明只付其中一張，其余各張不付。例如：Pay this first bill of exchange (second of the same tenor and date being unpaid) to 俗稱(chēng)“付一不付二”。Pay this second bill of exchange (first of the same tenor and date being unpaid) to “付二不付一”。（二）需要時(shí)的受托處理人 (Referee in Case of need)To: ABC C

27、o., 36 Threadneedle Street, London. In case of need refer to DEF Co., 139 Iambart Street, London（三）付款地點(diǎn) (Place of Payment)可另注詳細(xì)付款地點(diǎn)。如沒(méi)有，則以付款人名稱(chēng)旁的地點(diǎn)為準(zhǔn)。（四）擔(dān)當(dāng)付款行 (A Banker Designated as Payer)出票人可根據(jù)與付款人的約定，寫(xiě)出付款人的帳戶行作為擔(dān)當(dāng)付款行。例如：Payable by Bank of China, Shanghai.付款人承兌時(shí)也可加列擔(dān)當(dāng)付款行。例如：ACCEPTED(date)Lloyds Ba

28、nk Ltd., LondonFor ABC Co., Londonsignature（五）利息與利率 (Interest and its Rate)（六）用其他貨幣付款 (Payable in other currency)（七）提示期限 (Limit of time for presentment)（八）免作退票通知(Notice of Dishonor)或放棄拒絕證書(shū)(Protest)出票人或背書(shū)人可在簽名旁記載放棄對(duì)持票人的某種要求。例如：“John Smith Notice of dishonor excused”“John Smith Protest waived”（九）無(wú)追索權(quán)

29、(Without Recourse)出票人和背書(shū)人可在其簽名之上記載“無(wú)追索權(quán)”，以免被追索。Without recourse to usFor ABC Co., LondonSignature 四、匯票的當(dāng)事人1出票人（Drawer）：簽發(fā)匯票的人。責(zé)任：（1）保證匯票被承兌和付款；（2）如遭退票，保證償付票款。2付款人（Drawee）：又稱(chēng)受票人，是接受付款命令的人，但可拒絕承擔(dān)付款責(zé)任。承兌人對(duì)匯票進(jìn)行承兌后的付款人，匯票到期后必須承擔(dān)付款責(zé)任。匯票的主債務(wù)人：承兌前：出票人承兌后：承兌人3收款人（Payee）：收取票款的人，匯票的主債權(quán)人。匯票進(jìn)入流通后出現(xiàn)的當(dāng)事人：4背書(shū)人（Endo

30、rser）：通過(guò)背書(shū)將匯票轉(zhuǎn)讓給他人的人，是匯票的債務(wù)人。責(zé)任：（1）保證匯票被承兌和付款；（2）如遭退票，保證償付票款。5被背書(shū)人（Endorsee）：接受背書(shū)轉(zhuǎn)讓之人，是匯票的債權(quán)人。6持票人（Holder）：持有匯票者。7參加承兌人（Acceptor for Honour）：匯票未能獲付款人承兌時(shí)，愿意對(duì)匯票進(jìn)行承兌的第三者（非匯票債務(wù)人）。參加承兌后成為匯票的債務(wù)人。8保證人（Guarantor）：為匯票債務(wù)人作擔(dān)保的人，與被擔(dān)保人負(fù)同樣的責(zé)任。9對(duì)價(jià)持票人 (Holder for Value)： Any holder whether he gave value or not, pro

31、viding some previous holder gave value, but now he is a holder.10正當(dāng)持票人 (Holder in Due Course )：A holder who has taken a bill with complete and regular items on the face under the following conditions:(1) That he became the holder of the bill before it was overdue, and without notice that it had been

32、 previously dishonored.(2) That he took the bill in good faith and for value, and that at the time the bill was negotiated to him he had no notice of any defect in the title of the person who negotiated it.匯票流通前當(dāng)事人的順序:（1）出票人；（2）收款人；（3）付款人匯票流通后當(dāng)事人的順序:（1）出票人；（2）收款人即第一背書(shū)人；（3）第二背書(shū)人；最后才是付款人。匯票債務(wù)人承擔(dān)付款責(zé)任的次

33、序：承兌前：（1）出票人；（2）第一背書(shū)人；（3）第二背書(shū)人；承兌后：（1）承兌人；（2）出票人；（3）第一背書(shū)人；（4）第二背書(shū)人；Fill in the following blank forms according to the given requisite items.(1) date: 23 July, 2002 amount: USD 35,000.50 tenor: At 30 days after sight drawer: George Anderson Inc., New York drawee: Irving Trust Co., New York payee: Bro

34、wn and Thomas Inc. or order(2) date: 2 May, 2002 amount: GBP21,700.00 tenor: At 90 days after date drawer: Thomas Motor Inc., London drawee: Bank of Atlantic, London payee: the order of Thomas Motor Inc., London drawn clause: issuing bank: Bank of Atlantic, Londonissuing date: 23 Jan. 2002EXCHANGE f

35、or , 200X Pay this first Bill of Exchange(Second of same tenor and date unpaid) to the order of the sum of Drawn To For EXCHANGE for USD 35,000.50 New York, 23 July 2002At 30 days after sight pay this first Bill of Exchange(Second of same tenor and date unpaid) to the order of Brown and Thomas Inc.

36、or order the sum ofUS dollars thirty five thousand and 50/100 only Drawn To Irving Trust Company, For George Anderson Inc., New York New York Signature EXCHANGE for GBP21,700.00 London, 2 May, 2002At 90 days after date pay this first Bill of Exchange(Second of same tenor and date unpaid) to the orde

37、r of ourselves the sum of Pounds twenty one thousand seven hundred only Drawn under Bank of Atlantic, London L/C No. 1162/02 dated 23 Jan., 2002 To Bank of Atlantic, London For Thomas Motor Inc., London London signature Make your choice according to the following flowchart.Drawer payee the first tra

38、nsferee the second transferee bill bill as gift negotiated to D P C E goods clothes A drawee / acceptor1. C is a (holder in due course, aholder for value).2. If C negotiated the bill to E, E is a (aholder in due course, holder for value).3. If the bill is unpaid by A, E (a may, may not) claim from C

39、. E (amay, may not) claim from P. E (amay, may not) claim from D. 4. Es title (ais, is not) superior to Cs.Es title (ais, is not) superior to Ps.Cs title (is, ais not) superior to Ps. the second drawer payee the first transferee transferee bearer bill stolen by C who sends it negotiates to D give va

40、lue P as gift to E F C money pickpocketA：Drawee, acceptor 1. E is a (holder in due course, aholder for value).2. Es title (is, ais not) better than his prior parties, or his title is (complete, adefective).3. F is a (aholder in due course, holder for value).4. Fs title (ais, is not) better than his

41、prior parties.5. Being a holder in due course, F is a (holder, atrue owner) of the bill, but C is still the (haolder, true owner) of the bill, since he is the person in possession of a bill payable to bearer.6. The acceptor A pays the bill to F, the bill (ais, is not) discharged. the second drawer p

42、ayee the first transferee transferee order bill Ps endorsement forged by C who negotiates bill to E negotiates to D give value P E F C money money pickpocketA：Drawee, acceptor According to Bills of Exchange Act 1882,1. F is a (holder in due course, holder for value, holder, apossessor).2. E is a (ho

43、lder in due course, holder for value, holder, aendorser).3. When the bill is delivered to P, P is (aa payee, an endorser).4. If acceptor A pays the bill to F before forged endorsement has been discovered, is the responsibility of the bill discharged by such payment? (Yes, aNo.)5. After forged endorsement was discovered, the true owner P (acan, cannot) force A to pay him again.6. A (acan, cannot) recover from F the money he has paid.7. If F refunds A, he (acan, cannot) claim from E.8. If P discovers the lost