1. What is collection and acceptance?

Collection and acceptance settlement refers to a settlement method in which the payee entrusts the bank to collect the payment from the purchasing unit in different places according to the purchase and sale contract, and the purchasing unit checks the documents according to the contract or confirms the payment to the bank after inspection.

Second, the types of collection and acceptance

Remittance methods of settlement funds in different places can be divided into two types: mail and telegram, which are selected by the payee. Mail and telegram settlement vouchers in quintuplicate. The first copy is the receipt from the payee's bank; The second consignment receipt voucher is the receipt voucher after the payee entrusts the bank to handle the collection payment; The third check voucher is the payment voucher for the payer to pay the money to the bank. The fourth collection notice is the collection notice given to the payee by the payee's bank after the payment is received; Article 5 Acceptance (payment) notice refers to the acceptance (payment) notice that the drawee's bank informs the drawee to pay on time.

Third, the scope of application of collection and acceptance

The settlement method of collection and acceptance is only applicable to the settlement of commodity transactions and related labor payment with economic contracts in different places. Funds for consignment, consignment or credit sale of goods shall not be collected, accepted and settled in different places.

Four, the basic provisions of handling off-site collection and acceptance

1. What is a collection and what should I pay attention to?

Collection refers to the act that the sales unit (that is, the payee) entrusts its bank to collect money. When handling collection, there must be an economic contract that conforms to the contract law, and the purpose of collection, acceptance and settlement and the principle of "delivery and settlement" must be indicated in the contract. The so-called "delivery settlement" means that the payee can only go through the collection formalities with the account opening bank after delivering the goods according to the contract and obtaining the delivery certificate of the goods.

The starting point of the collection amount is 10000 yuan. There are two ways of remittance: postal remittance and electronic remittance. Telegraphic transfer is faster than postal transfer, and the payee can choose according to the urgency.

2. What is acceptance and what should I pay attention to?

Acceptance means that the buyer (that is, the payer) acknowledges the payment to the bank within the acceptance period. There are two ways of acceptance, namely, acceptance by inspection and acceptance by inspection. The acceptance sheet means that the payer must recognize the payment settlement method after receiving the acceptance notice and relevant documents from the bank where the account is opened and checking them with the contract. The acceptance period of acceptance inspection documents is 3 days, counting from the day after the drawee's bank issues the acceptance notice, and it will be postponed in case of holidays.

Acceptance refers to the settlement method that the payer accepts the payment for goods only after all the goods arrive and are accepted and put into storage, except inspection. The acceptance period of acceptance is 65,438+00 days. If it is postponed in case of holidays, it will be counted from the day after the carrier issues the delivery notice.

If the payer finds that the variety, specification, quantity, quality and price of the goods are not in conformity with the contract during inspection or inspection, he may put forward the opinion of refusing to pay in whole or in part within the acceptance period. Fill in the "reasons for refusal" and send it to the opening bank for review, and go through the refusal procedures. It should be noted that the goods that refuse to pay for the goods belong to the other party and must be properly kept. If the payer does not raise any objection to the bank within the acceptance period, the bank will make tacit acceptance and transfer the money from the payer's account to the payee's account the next morning after the expiration of the acceptance period.

If the payer does not have enough funds in his bank account to pay the payment after the acceptance period expires, the insufficient part will be regarded as deferred payment. The deferred payment part shall be paid to the payee in a certain proportion. When the payer's account has money, the payer's bank will transfer the arrears and compensation to the payee.

The settlement procedure and accounting treatment method of collection and acceptance settlement method are the same as those of entrusted collection settlement method.

3. Settlement conditions for off-site collection and acceptance

(1) The settlement funds must be commodity transactions and funds for providing services arising from commodity transactions, and the funds for consignment, consignment and credit sale of commodities shall not be settled by collection and acceptance.

(2) When using collection and acceptance for settlement, both parties must sign a purchase and sale contract that conforms to the contract law, and stipulate in the contract the settlement method of using collection and acceptance in different places.

(3) The collection, acceptance and settlement of both parties must respect contracts and keep promises.

(4) For collection, the payee must have proof that the goods have been shipped (including waybill, copy of waybill, parcel receipt of post office, etc.). ).

In the following cases, if there is no shipping document, you can go through the collection formalities with the relevant documents:

(1) Commodity allocation within the system of domestic and foreign trade departments, self-provided means of transport or self-delivery; Flammable, explosive, toxic and corrosive goods, as well as electricity, oil and natural gas, must be transported by special tools or lines and pipelines, and the payer can prove that the goods have been received (the food department can rely on the bill of lading and delivery schedule).

(2) The material factory of the railway department can supply special equipment to the railway system with the certificate indicating the car number and delivery date.

(3) The army can use the whole train of military vehicles to load materials with documents proving the vehicle number and the date of shipment; The military warehouse can deliver the goods to the troops with the copy of the bill of lading issued by the General Logistics Department, and the major military regions and provincial military regions can also handle it mutatis mutandis.

(4) If the payee undertakes to build or repair ships, boilers or large machines, etc. And the production cycle is long, and the contract proves that the settlement is carried out in stages according to the progress of the project, the completion certificate of the progress of the project can be used as the basis.

(5) If the goods purchased by the payer are processed and matched in the factory where the payee is located, the written certificate of the payer and the processing and matching unit can be produced.

(6) If the contract stipulates that the payee will temporarily keep the goods, the certificate of deposit and the certificate of the payer's entrustment to keep the goods may be presented.

(7) If the goods are shipped by railway container or LTL vehicle, since the railway only issues a waybill, the certificate issued by the unit holding the shipping certificate can be used.

(8) The foreign trade department may import commodities on the basis of bills of exchange sent from abroad and settlement documents issued by import companies.

In addition, according to the regulations:

(1) Collection and acceptance settlement in different places can only be used in different places, not in the same city;

(2) The starting point of each amount of collection and acceptance settlement in different places is 10000 yuan, and the starting point of each amount in Xinhua Bookstore system is 1000 yuan;

(3) large and medium-sized state-owned industrial enterprises and commercial first-and second-class wholesale enterprises can apply for settlement loans from banks if they need to supplement the settlement funds occupied in transit;

(4) The payer's bank may make overdue payment for the insufficient collection, but the defaulting unit shall calculate the compensation for overdue payment at 0.005% per day.

4. What should I do if I collect money from different places and promise to pay back overdue?

If the payer does not have enough funds to pay at the end of the banking business on the due date of acceptance, the insufficient part is overdue payment, which shall be treated as overdue payment.

(1) The payer's bank shall pay the overdue payment to the payer at the daily interest rate of 10.5% according to the overdue payment amount and overdue days. If the overdue payment is calculated, but the unreasonable refusal to pay increases the time for bank review, the compensation for overdue payment shall be calculated from the due date of acceptance.

The days of overdue payment shall be counted from the due date of acceptance. If the payer lacks funds to pay at the end of bank business on the due date of acceptance, the insufficient part shall be counted as overdue 1 day, and the compensation for 1 day shall be calculated. On the day after the expiration of the acceptance period (in case of legal holidays, the days of overdue payment of compensation will be postponed accordingly, and in case of legal holidays in the future, it will be calculated as overdue days), when the banking business ends, there is still insufficient money to pay, and the insufficient part will be calculated as 2 days overdue, and the compensation will be calculated as 2 days. And so on.

(2) The compensation shall be deducted regularly, calculated once a month, and paid to the payee separately within 3 days of the following month. If there is partial payment within one month, the compensation will be distributed to the payee together with the partial payment. For the unpaid amount, the compensation will be calculated at the end of the month and paid to the payee within 3 days of the following month; In case of partial payment in the following month, the compensation shall be calculated from 1 day of the current month and distributed to the payee together with the partial payment. For the unpaid amount, the compensation shall be calculated from 1 day of the current month to the end of the current month, and shall be paid to the payee within March 3. If part of the payment is still made in the third month, the compensation shall be deducted according to the above method.

In the order of deduction of enterprise sales income, the deduction of salary ranks first. If the balance of the payer's account is not paid in full, it should be arranged to adopt the control mode of "only receiving and not paying" before the salary is paid. Only after deducting the compensation in full at one time can other payments be allowed. The economic consequences arising therefrom shall be borne by the payer.

(3) The payer's bank shall track the overdue funds paid to the account at any time. When there is money in the account, overdue funds and compensation payable must be paid to the payee in time without delay.

(4) The payer's bank informs the payee's bank that the payer who fails to implement the contract and is in arrears for three times will stop collecting money. If the payee refuses to listen to the advice and continues to collect money from the payer, the payer's bank may refuse to accept the receipt after 1 month from the day after the notice is issued, and explain the reasons and return the original.

(5) The drawee's bank is responsible for withholding overdue receipts, and the withholding period is 3 months (counting from the due date of acceptance). During this period, the bank must deduct money one by one in the order of deduction. At the expiration of the time limit, if the payer still does not have enough funds to pay the outstanding arrears, the bank shall notify the payer to return the relevant transaction documents (if the documents have been accounted for or partially paid, the "payable documents" can be filled in) to the bank within 2 days. The bank will return the relevant settlement documents together with the transaction documents or accounts payable certificates to the payee's bank and hand them over to the payee, and allocate the compensation payable to the payee. If the payer fails to return the documents within the time limit, the deposit bank will impose a daily fine of 0.05% of the unpaid amount from the third day after the notice is issued, and suspend the payer's settlement business until the documents are returned.

The accounts payable voucher is made in duplicate, the first one is given to the payee through the bank as an accounts receivable bill, and the second one is left to the payer as an accounts payable voucher.

5. What should I do if I refuse to pay for the collection in different places?

During the acceptance period, the payer may refuse to pay in whole or in part for justified reasons. According to the payment and settlement method, the reasons include:

(1) Payment in the purchase and sale contract without signing the purchase and sale contract or agreeing on the settlement method of collection and acceptance in different places.

(2) Without the prior consent of both parties, the payee delivers the goods in advance or the payer no longer needs the payment for the goods because of the delayed delivery.

(3) Money not delivered at the delivery address stipulated in the contract.

(4) money for consignment, consignment and credit sale of goods.

(5) For inspection and payment, if the variety, specification, quantity and price of the listed goods are found to be inconsistent with the contract, or if the goods have arrived, they are found to be inconsistent with the contract or delivery list after inspection.

(6) Inspection fee refers to the amount that the goods are found to be inconsistent with the contract or delivery order.

(7) The payment has been paid or there is an error in calculation. Under the above circumstances, the payer shall not refuse to pay the bank.

When dealing with the problem of refusal to pay, we should pay attention to the following situations.

(1) During the acceptance period, when the foreign trade department collects the payment for imported goods, the ordering department shall file a claim with the foreign trade department separately, except that it cannot refuse to pay due to the quality problem of the goods. Under any of the above other circumstances, you may refuse to pay all or part of the money to the bank.

(2) When the payer refuses to pay under the above circumstances, he must fill in the "Reasons for Refusal" and affix the official seal of the unit to indicate the reasons for refusal. If a contract is involved, the relevant clauses in the contract shall be quoted. Belonging to the quality problem of goods, it is necessary to show the inspection certificate of the commodity inspection department; Belonging to the problem of commodity quantity, it is necessary to prove the problem of quantity and record the relevant quantity; For imported goods belonging to the foreign trade department, the certificate issued by the national commodity inspection or transportation department shall be presented and sent to the bank where the account is opened.

Reasons for refusal of payment in quadruplicate. The first notice of receipt and payment is the notice of receipt and payment given by the bank to the payer; The second payment voucher shall be paid by the bank or filed for future reference; Three, the receipt voucher is used by the bank for income summons or filing; The fourth generation notice or payment notice should be sent by the bank to the payee as a payment notice or a total refusal notice.

(3) After examination, the bank that opened the account thinks that the reason for refusal to pay is untenable, and it will not be accepted and will be subject to compulsory deduction. If the bank agrees to refuse to pay in part or in whole, it shall endorse the reasons for refusing to pay. In case of partial refusal to pay, in addition to handling part of the payment, the reasons for refusal should also be stated, together with the proof of refusal and the list of goods refused to pay, and mailed to the payee's bank for transfer. If the payment is completely refused, the reasons for the refusal, together with the refusal certificate and relevant documents, shall be mailed to the payee's bank and forwarded to the payee.

(4) If military products are involved, the bank will not review the reasons for refusal.

(5) If the payee refuses to pay unreasonably, he may entrust the bank to handle the collection again. If the payee needs to entrust the bank to handle the collection again after receiving the returned settlement voucher and its attached documents, he shall send back the "reasons for handling the collection again" as required. Send the third copy to the bank together with the sales contract, relevant evidence, the original receipt returned and the transaction documents. If it is really unreasonable to refuse to pay, it can be re-collected.

(6) The payee's bank shall promptly issue an inquiry about the overdue payment that has not been remitted and has not received the overdue payment notice or the reason for refusal from the payer's bank. The payer's bank should actively find out and reply in time.

(7) If the bank is unable to examine the right and wrong of refusal to pay, both parties shall negotiate for settlement, or apply to the arbitration organ or the people's court for mediation or adjudication.

(8) For industrial enterprises under collective ownership in urban and rural areas that use the method of collection and acceptance settlement without the approval of the opening bank, the payee's opening bank will not accept the collection, and the payer will be fined at 5% of the settlement amount except the payment.

V settlement procedures for collection and acceptance in different places

The procedures for collection, acceptance and settlement in different places are as follows:

(1) Goods issued by the payee.

(2) The payee entrusts the bank to collect money.

(3) The payee's bank transfers the receipt to the payer's bank.

(4) The payer's bank shall bear it through the payer.

(5) The payer confirms the payment.

(6) Inter-bank transfer.

(7) Notify the payee that the payment has been received and recorded.