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随着对外开放的深入发展,我国对外贸易业务日益拓展,同时也难免产生一些纠纷和争议。近几年来,某些不法外商利用信用证诈取钱款之事时有发生,而国内有些公司付款后方发觉受骗,枉蒙巨大的经济损失,还有些公司甚至法院,由于惧怕承担损失,或由于对银行信用证支付方式中当事人的权利义务不完全了解,而贸然违背国际惯例,拒不对外付款,给我国银行对外支农信誉乃至司法形象造成不良影响。因此,弄清信用证的特点,探讨对利用信用证进行欺诈行为的处理与预防,具有十分重要的意义,本文拟就此略陈管见。一、信用证及其特点信用证是银行根据进口人的请求,开给出口人的一种保证承担支付货款责任的书面凭证。在信用证内,银行授权出口人在符合信用证规定的条件下,以该行或者指定的银行为付
With the deepening development of opening up to the outside world, our country’s foreign trade business is expanding day by day. At the same time, some disputes and controversies are inevitable. In recent years, some unscrupulous foreigners use L / C to take money for money from time to time. However, some domestic companies find themselves deceived after the payment, which has caused huge economic losses. Others, even the courts, are afraid of taking any losses or because of I do not fully understand the rights and obligations of the parties involved in the payment method of bank letters of credit. Rather, I violate international conventions and refuse to make payments to other countries, adversely affecting the reputation of our country’s banks and even the judicial image. Therefore, it is of great significance to clarify the characteristics of letters of credit and to discuss the handling and prevention of fraudulent acts by letter of credit. First, the letter of credit and its characteristics The letter of credit is the bank at the request of the importer at the request of exporters to open a written guarantee to bear the responsibility of payment of written vouchers. In the letter of credit, the bank authorized the exporter in line with the provisions of the letter of credit under the conditions of the bank or the designated bank to pay