工业和信息化部、市场监管总局联合发布《关于推动汽车企业规范供应商账款支付 优化账期管理的通知》2,这是国家首个面向汽车行业的账期管理文件2。该通知针对汽车企业长期拖欠供应商账款问题,从账期起算时间、验收行为、支付期限、支付方式和议价期间支付等五个方面提出规范要求2。根据通知,账期自供应商交付货物、工程、服务并验收合格之日起计算1。
验收方面设定了明确期限。一般零部件等生产性物料应在3个工作日内完成验收1,确需装车验证的功能性零部件应在5个工作日内完成2。支付期限上,通知规定汽车企业账期不超过60天1,鼓励30天内完成对中小企业供应商货款支付3。超出约定支付期限的,要求依法支付利息1。
在议价期间支付方面,连续性供货的供应商可按不低于最近一次合同价的90%先行支付,非连续性供货的供应商可按不低于参照行业平均价或开发定点单价的70%先行支付1。对月度供货2次及以上的供应商,连续供货周期中点到完成支付时间不应超过账期上限3。此外,企业每年7月底、1月底前向工业和信息化部报送半年度、年度账款支付情况报告3。
2025年6月,17家重点汽车企业已公开承诺"支付账期不超过60天"1,这一规范旨在推动解决产业链供应链中的账款支付难点问题2。
The Ministry of Industry and Information Technology and the State Administration for Market Regulation have jointly released a notice aimed at standardizing how automotive enterprises handle supplier payment terms.12 This marks the first national regulatory document specifically addressing payment management in the automotive sector.2
The notice establishes requirements across five key areas: the start date of payment periods, inspection procedures, payment deadlines, payment methods, and advance payments during contract negotiations.12 Payment periods are capped at 60 days from the date suppliers deliver goods, complete work, or provide services and pass inspection.1 In June 2025, seventeen major automotive enterprises publicly committed to adhering to this 60-day payment limit.123
Inspection timelines have been clearly defined to accelerate the payment process: standard components and production materials must be inspected and approved within three working days, while functional components requiring vehicle testing must be approved within five working days.123 For suppliers with monthly deliveries of two or more times, the payment period is measured from the midpoint of the continuous supply cycle to final payment completion.3
To support negotiations with suppliers, enterprises may make advance payments during contract discussions: at least 90 percent of the most recent contract price for continuous suppliers, and at least 70 percent of industry average pricing or original contract pricing for non-continuous suppliers.123 When payment deadlines are exceeded, companies are required to pay interest as prescribed by law.12 Additionally, enterprises must submit half-yearly and annual payment reports to the Ministry of Industry and Information Technology by July 31 and January 31, respectively.3
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