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票据涂销制度是票据流通的重要方式之一,被日内瓦统一法系和英美法系票据法所采用。但我国《票据法》却未对票据涂销行为进行规定,实务中被涂销的票据一概作废而需要重新签发,这必然会对票据的流通性产生较大影响。我国应兼采日内瓦统一法系和英美法系国家的票据涂销立法,并借鉴台湾的立法体例,在票据法的总则和具体票据行为中分别加以规范,从而逐步完善我国的票据涂销法律制度。
One of the most important ways to negotiate the distribution of bills is through the unification of legal systems in Geneva and the common-law interpretation of the United States and France. However, the “Bill Law” of our country does not stipulate the act of canceling bills. In practice, all the bills that have been sold out are invalidated and need to be reissued. This will inevitably have a greater impact on the liquidity of bills. China should adopt both the unification law system in Geneva and the bills deconsolidation legislation in common law countries in the United States, draw lessons from Taiwan’s legislative system, standardize respectively in the general provisions of bills law and the concrete acts of bills, so as to gradually improve our legal system of bill cancellation .