China: 保理业务系列文章(四):保理业务法律实务难点(中)——保理商能否同ą

Last Updated: 2 April 2019
Article by Sheng Zhong and Xinru Zhou
Most Read Contributor in China, March 2019

本文为系列文章的第四篇,拟通过一篇典型案例向读者解读保理商能否同时向基础交易的债权人和债务人主张清偿,并针对该难点提出相关建议。

一、法眼观察

保理业务办理中,保理商未能收回应收账款的,能否同时向债权人和债务人主张清偿,向债务人主张清偿的依据是应收账款债权,向债权人主张清偿的依据则是回购应收账款或清偿融资款的承诺。如果同时主张,保理商是否可以获得双倍清偿?

二、典型案例

原告:中国建设银行股份有限公司太仓分行(以下简称建行太仓分行)。
被告:苏州科立特半导体材料有限公司(以下简称科立特公司)。
被告:王海兵。
被告:张守春。
被告:骆海军。
被告:王海东。
被告:太仓海普半导体材料有限公司(以下简称海普公司)。

2012年5月2日,建行太仓分行与科立特公司签订了一份《有追索权国内保理合同》,合同约定,建行太仓分行向科立特公司提供保理预付款最高额度为人民币500万元,额度有效期自本合同生效之日起至2013年5月1日止。科立特公司可在额度限额及有效期内循环叙做有追索权保理业务。双方选择叙做的保理类型为公开型有追索权保理。科立特公司应将其以赊销方式向特定卖方销售货物所产生的特定应收款转让给建行太仓分行。

合同生效后,建行太仓分行向科立特公司支付了500万元的保理预付款,受让了科立特公司对海普公司所享有的500万元的应收账款债权。王海兵、骆海军、张守春、王海东对科立特公司在《有追索权国内保理合同》项下所欠建行太仓分行的所有债务承担连带保证责任并同建行太仓分行签订了《自然人保证合同》。科立特公司就建行太仓分行所受让的上述应收账款债权向海普公司发出了《应收账款债权转让通知书》,海普公司在《应收账款债权转让通知书回执》上盖章确认并承诺向建行太仓分行履行付款责任。

截至2012年7月19日,科立特公司结欠建行太仓分行保理预付款利息28594元。审理中,建行太仓分行受让的应收账款于2012年8月25日期限届满,但海普公司没有依其承诺履行付款责任,科立特公司也未能回购,致使建行太仓分行应收账款债权500万元未能实现。

建行太仓分行与科立特公司签订的《有追索权国内保理合同》第一条第一款约定,建行太仓分行对科立特公司的追索权是指建行太仓分行受让应收账款债权后无论因何种原因不能收回时,建行太仓分行有权向科立特公司进行追索,科立特公司应无条件偿还建行太仓分行支付给科立特公司的保理预付款,并支付预付款利息等全部应付款项。

合同第二十七条第一款第二项约定无论任何原因,在已转让的应收账款到期日,建行太仓分行尚未收妥全部款项的,建行太仓分行有权要求科立特公司对应收账款进行回购。建行太仓分行有权立即宣布该等所涉应收账款为不合格应收账款,且建行太仓分行有权向科立特公司反转让该等应收账款,要求科立特公司对该等应收账款无条件回购。

合同第四十九条约定,科立特公司或海普公司有被起诉或被查封、冻结等情形的,视为科立特违约;

合同第五十条第一款第二项、第三项约定,在发生科立特公司违约的情况下,建行太仓分行有权同时采取几项措施:要求科立特公司回购建行太仓分行已受让的全部或部分应收账款,并承担建行太仓分行因此而遭受的损失,在科立特公司未能足额向建行太仓分行支付全部款项前,建行太仓分行作为应收款的债权人,仍享有该等应收账款的一切权利;单方解除、中止或提前终止本合同,科立特公司应按建行太仓分行的要求将本合同项下建行太仓分行提供的保理预付款无条件全部或部分偿还建行太仓分行,并支付相应的保理预付款利息、逾期违约金等一切费用。

科立特公司为与建行太仓分行订立保理合同,向建行太仓分行提交了其与海普公司签订的购销合同、发货清单及增值税发票,科立特公司对海普公司享有630万元应收账款债权。在保理合同中,科立特公司承诺其出具的申请材料真实、完整。

2013年2月6日,张守春向中国银行业监督管理委员会苏州监管分局(以下简称苏州银监分局)投诉,反映建行太仓分行与王海兵、科立特公司虚构保理合同骗取申请人为其担保。针对申请人反映的情况,苏州银监分局进行了调查。2013年5月10日,苏州银监分局向张守春作出书面答复,告知张守春:科立特公司和海普公司小企业客户信用评级分别为AA、AA+,符合《关于进一步规范国内保理相关业务操作的通知》规定;该公司申请办理保理业务时提供的发票复印件不真实,苏州银监分局决定将相关材料移送当地公安机关;针对建行太仓分行对该笔保理贸易背景的调查不深入问题,苏州银监分局责任建行苏州分行对该保理业务启动问责程序,追究相关当事人的责任。同日,苏州银监分局作出《涉嫌犯罪案件移送书》(第002号),向苏州市公安局经侦支队移送该案。本院在审理本案期间,向苏州银监分局了解上述案件移送情况,苏州银监分局回复称,公安机关在了解案件情况后认为该案定罪条件不足,不予受理。

三、裁判观点

根据科立特公司向建行太仓分行提供的其与海普公司签订的购销合同、发货清单及增值税发票,均可以证明科立特公司对海普公司享有630万元应收账款债权,海普公司也出具书面承诺同意向建行太仓分行履行付款义务,因此建行太仓分行已合理履行了科立特公司与海普公司间应收账款的审查义务。在保理合同中,科立特公司承诺其出具的申请材料真实、完整,如有虚假也应由科立特公司承担责任。建行太仓分行与科立特公司所签订的《有追索权国内保理合同》及与王海兵、王海东、骆海军、张守春签订的《自然人保证合同》、海普公司在《应收账款债权转让通知书回执》中的承诺,是各方的真实意思表示,不违反法律、行政法规的相关规定,应认定有效。根据保理合同约定,科立特公司未能按约支付保理预付款利息,且已发生被起诉的违约事项,建行太仓分行有权单方解除保理合同,因此建行太仓分行诉请解除合同予以支持。建行太仓分行依约向科立特公司全额支付了保理预付款,受让了科立特公司对海普公司所享有的应收账款债权500万元。但债务履行期届满后,海普公司未依约履行付款义务,理应对尚欠债务本金500万元承担偿还责任。

根据建行太仓分行与科立特公司签订的《有追索权的国内保理合同》约定,建行太仓分行有权在保理期间届满逾期而未足额受偿时直接对科立特公司行使追索权,同时该追索权的行使不影响建行太仓分行受让的对海普公司享有的应收账款债权。合同对科立特公司承担义务的条件和责任亦做出明确约定,即海普公司未及时足额履行付款责任,科立特公司应对建行太仓分行未按时受偿的应收账款债权承担回购责任。回购金额为:建行太仓分行提供的保理预付款+未结清的保理预付款利息+逾期支付违约金+建行太仓分行实际发生的追索费用。因此,科立特公司应依照合同约定对海普公司的上述到期债务承担回购责任。王海兵、王海东、骆海军、张守春对科立特公司的上述债务承担相应的连带保证责任。同时,科立特公司在完成回购义务或王海兵、王海东、骆海军、张守春承担连带保证责任后,建行太仓分行享有的与之相应的对海普公司的应收账款债权500万元转回至科立特公司,免除海普公司就此笔应收账款债权向建行太仓分行的偿还责任。王海兵、王海东、骆海军、张守春承担连带保证责任后,有权向科立特公司追索。同时,建行太仓分行实际支付的律师费由科立特公司负担,王海兵、王海东、骆海军、张守春亦应依照合同约定对此承担连带清偿责任。

四、专家建议

保理商既要求基础交易债务人清偿应收账款,又要求保理融资人(基础交易债权人)偿还借款(或履行回购义务),实际上涉及基础的买卖、服务等基础法律关系,又涉及保理融资法律关系。保理融资法律关系又包括应收账款转让关系与金融借款关系。对于应收账款转让关系与金融借款关系,因并存于保理合同关系中,当事人一致,法院并案审理应无异议。

关于基础交易法律关系与保理融资法律关系能否并案审理的问题,争议很大。反对的观点认为,两个法律关系当事人不同,也不是产生于同一合同,并案审理不合法理。

《最高人民法院关于印发修改后的民事案件案由规定的通知》(法[2011]42号)规定,同一诉讼中涉及两个以上的法律关系的,应当依当事人诉争的法律关系的性质确定案由,均为诉争法律关系的,则按诉争的两个以上法律关系确定并列的两个案由。因此,多个不同法律关系在一个案件中审理,在立法上是有依据的。此外,考虑到保理业务法律关系的复合型,合并审理也利于查明事实,分清责任。最后,合并审理还可以避免保理商依据不同的法律关系多次主张权利,获得超过公平原则限度外的赔偿。

建议积极配合司法机关坚持一体化解决争议的思路,既可以降低保理商、融资方、债务人维权成本,减轻诉累,又不会割裂案件事实,引发裁判冲突。至于基础交易债权人回购应收账款和基础交易债务人履行清偿责任谁先谁后的问题,保理业务各方应当依据保理合同以及应收账款转让合同的具体约定,最终来确定不同清偿方式的实现秩序及其衔接环节。

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
 
Related Articles
 
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Mondaq Free Registration
Gain access to Mondaq global archive of over 375,000 articles covering 200 countries with a personalised News Alert and automatic login on this device.
Mondaq News Alert (some suggested topics and region)
Select Topics
Registration (please scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions