The problem of account period is an important problem of the contradiction between zero supply and zero supply, and it is also the fuse of the deterioration of the relationship between zero supply and zero supply. According to the Investigation Report on Industrial and Commercial Cooperation between Retailers and Consumer Goods Manufacturers in China issued by China Chain Store & Franchise Association, among the main concerns of FMCG enterprises, "good credit, no default in payment and accurate payment settlement" ranked first for three consecutive years, with a concern rate of over 96%. At present, domestic retailers, whether foreign or domestic, have the problem of long account period. Some retailers stipulate in the contract that payment will be made after two or three months, and the account period of individual goods is even as long as five or six months. Because it is difficult to withdraw funds in time, the survival and development of some suppliers have been seriously affected and even forced to go bankrupt.

In order to protect the rights and interests of suppliers in unfair trade relations, it is not uncommon for some developed countries and regions to clearly stipulate the payment term. In the process of studying and drafting "Measures for the Administration of Fair Trade between Retailers and Suppliers", China, on the one hand, draws lessons from foreign regulations, and on the other hand, based on China's actual national conditions, widely listens to the opinions of all sectors of society, and held a forum for retailers and suppliers in April 2006 to study the problems in the reasonable accounting period. According to retailers and suppliers, at present, 60 days after receipt of goods is a relatively reasonable payment period that retailers can do and suppliers can accept.

June 5438+1October 65438+In March 2006, the Ministry of Commerce, the National Development and Reform Commission, the Ministry of Public Security, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the State Administration for Industry and Commerce jointly issued the Measures for the Administration of Fair Trade of Retailers and Suppliers, which came into effect on June 5438+1October 65438+May 2006.

Article 14 of the Measures for the Administration of Fair Trade between Retailers and Suppliers stipulates that retailers and suppliers shall clearly stipulate the payment term in the contract according to the attributes of the goods, but the agreed payment term shall not exceed 60 days after receiving the goods.

At the same time, the Ministry of Commerce and other five departments answered why the "Measures for the Administration of Fair Trade between Retailers and Suppliers" stipulated the payment period:

"The issue of accounting period is an important issue with zero contradiction between supply and demand. At present, retailers at home and abroad have the problem of long account period. Some retailers agreed in the contract that the payment that could have been settled at that time and in that month would be paid two or three months later, and the account period of individual goods even lasted for half a year. In order to protect the legitimate rights and interests of suppliers, some developed countries and regions have clearly stipulated the payment term. The "Measures" refer to foreign regulations and proceed from the national conditions, and determine to pay the payment within 60 days after receiving the goods. This is a relatively reasonable payment period, which retailers can do and suppliers can accept. "

What are the rules for retailers to default on payment?

"One is to limit the payment period agreed by retailers and suppliers, which shall not exceed 60 days after receiving the goods.

The second is to stop retailers from delaying payment. Retailers are not allowed to delay payment for goods on the grounds that the supplier fails to deliver individual goods in time, the procedures for returning individual goods are not completed, the sales of goods supplied by the supplier fails to reach the amount specified by the retailer, the supplier fails to renew the supply contract with the retailer, and other matters that violate the principle of fairness.

In addition, in view of the difficulty in supplier reconciliation and audit, the Measures stipulate that unless otherwise agreed in the contract or the supplier fails to provide the necessary documents, the retailer shall timely reconcile with the supplier. "

The Measures for the Administration of Fair Trade between Retailers and Suppliers not only shortens the payment period for goods, but also stipulates the problems that suppliers have greatly reflected, such as returns, rebates and entrance fees. The person in charge of the Department of Law and Law of the Ministry of Commerce believes that this measure is to regulate the trading behavior of retailers and suppliers by legal means, which is conducive to promoting the healthy development of domestic retail industry, maintaining social stability and protecting the legitimate rights and interests of consumers.