1. clarifies the obligation to provide invoices according to regulations: units and individuals sell goods, provide services and engage in other business activities to collect money, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee. When an enterprise purchases goods from a supplier, it must specify the supplier's obligation to provide invoices in accordance with the regulations in the purchase contract. Enterprises should consider the invoice factor when selecting suppliers, and give priority to suppliers who can provide specified invoices when selecting suppliers;

2. Time requirement for suppliers to provide invoices: there are different settlement methods for purchasing and selling goods. When purchasing, the enterprise must specify the settlement method and the time when the supplier provides the invoice in the contract.

A purchase contract is a legal document of "supply-demand relationship" signed by an enterprise (supplier) and a sub-supplier through consultation. Both parties should abide by and perform the contract, which is the common language basis for their contact. Both parties to the contract have their own economic purposes. The procurement contract is an economic contract, and both parties are protected by law and bear the responsibilities.

Enterprises can also specify the following items in the procurement contract:

1. Make it clear that the business between the supplier and your company involves tax investigation, and the supplier must fulfill the obligation of informing; The business between the enterprise and the supplier involves tax investigation, and the supplier is obliged to cooperate;

2. The financial departments of both parties communicate in time, and the supplier is obliged to provide local tax laws and regulations;

3. Clarify the supplier's obligation to issue red-ink invoices for rebates and discounts.

Pay attention to the following points when signing a purchase contract:

1. Before the formal start of the procurement negotiation, it is necessary to review the business license of the other party to understand its business scope, as well as the other party's funds, credit, business conditions and whether its projects are legal. If there is a guarantor, it is also necessary to investigate the true identity of the guarantor. When signing a contract, business personnel should pay attention to the formal written authorization certificate issued by the legal person submitted by the other party to ensure the legality and validity of the contract. In foreign-related business negotiations, special attention should be paid to separating subsidiaries from parent companies. If you negotiate with a subsidiary, you should not only look at the credit status of the parent company, but also examine the credit status of the subsidiary. Because the parent company does not bear joint and several liability for its subsidiaries;

2. Strictly review the main terms of the procurement contract: when the two negotiating parties reach an agreement on the main terms of the transaction, they enter the contract signing stage. The quantity, quality, payment, time limit, place and method involved in the negotiation must be strictly defined, otherwise it will cause immeasurable economic losses. Special attention should be paid to:

(1) The standards of commodities must be clearly stipulated in the signed contract. When signing a contract, the names of the commodities bought and sold by both parties must be accurate and standardized. The quality standards of purchased products should be clearly stipulated in the contract to avoid disputes caused by the quality of delivered goods not meeting the standards to be purchased;

(2) The delivery place should be clear: when signing the contract, the delivery place should be clearly stated to ensure that the goods can be signed in time and avoid the loss of the goods, especially in international procurement;

(3) The time of receiving goods should be clear: in order to avoid the purchased products losing their original use value due to reasons such as expiration, the time of receiving goods by the purchaser should be clearly stipulated in the purchase contract.

3. The contract must specify both parties' obligations and liabilities for breach of contract: both parties to the procurement contract should agree on the solution and legal liabilities for breach of contract in order to safeguard their legitimate rights and interests. For example, it is agreed to pay liquidated damages for breach of contract.

To sum up, when an enterprise purchases goods from suppliers, it must specify the supplier's obligation to provide invoices according to regulations in the purchase contract. Enterprises should consider the invoice factor when selecting suppliers, and give priority to suppliers who can provide specified invoices when selecting suppliers.

Legal basis:

"People's Republic of China (PRC) invoice management measures" twentieth.

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.