在我国司法实践中,信用证作为一种付款方式,是开证行和受益人之间的合同。因单据不符开证行拒付,只能解除开证行在信用证项下的付款责任,并不能同时解除申请人的付款责任。根据UCP600,信用证是指一项不可撤销的安排。无论其名称或描述如何,该项安排均构成了开证行对相符交单予以承付的确定承诺。单据相符原则是信用证业务的基本原则,也是开证行付款责任是否确立 In our judicial practice, the letter of credit as a payment method is the contract between the issuing bank and the beneficiary. Because the documents do not match the issuing bank refuses to pay, only to lift the issuing bank under the letter of credit payment obligations, and can not be lifted the applicant’s payment obligations. According to UCP600, a credit refers to an irrevocable arrangement. Regardless of its name or description, this arrangement constitutes a surefire undertaking by the issuing bank to honor a complying presentation. The principle of conformity of documents is the basic principle of the credit business, but also whether the issuer is responsible for the payment of payment