The law does not specify whether Party A or Party B signs the contract first. The two parties can decide through negotiation who signs first. Article 470 of the "People's Republic of China and Civil Code" The content of a contract is agreed upon by the parties and generally includes the following clauses: (1) Name and address of the parties; (2) Subject matter; (3) Quantity; ( 4) Quality; (5) Price or remuneration; (6) Time limit, place and method of performance; (7) Liability for breach of contract; (8) Methods of resolving disputes. The parties may conclude a contract by referring to the model texts of various types of contracts. Article 471 The parties may conclude a contract by means of offer, acceptance or other means. Article 472 An offer is an expression of intention to enter into a contract with another person. The expression of intention shall meet the following conditions: (1) The content is specifically determined; (2) It indicates acceptance by the offeror, and the offeror will be bound by the expression of intention. . Article 490: If the parties conclude a contract in the form of a contract, the contract shall be established when both parties sign, seal or fingerprint the contract. Before signing, sealing or fingerprinting, one party has performed its main obligations and the contract is established when the other party accepts it. Laws and administrative regulations stipulate or the parties agree that a contract should be concluded in written form. If the parties do not use written form but one party has performed its main obligations and the other party accepts it, the contract is established.