涉稅鑒證業(yè)務(wù)約定書(中英文)

Tax-relatedVerificationAgreement編號(hào)：ContractNo.甲方（委托方）： 乙方（受托方）：PartyA:(EntrustingParty) PartyB:(EntrustedParty)茲有甲方委托乙方提供涉稅鑒證業(yè)務(wù)，依據(jù)《中華人民共和國合同法》及有關(guān)規(guī)定，經(jīng)雙方協(xié)商，達(dá)成以下約定：Whereas,PartyAengagesPartyBtoprovidetax-relatedverificationservice,PartyAandPartyBreachtheagreementthroughnegotiationinaccordancewithContractLawofthePeople’sRepublicofChinaandotherrelatedregulationsunderthefollowingtermsandconditions.一、委托事項(xiàng)

Subject（一）項(xiàng)目名稱：年度所得稅匯算清繳

Nameoftheproject

：AuditingOfTaxReturn（二）具體內(nèi)容及要求：甲方委托乙方審查

_____

年度涉稅繳納情況并出具年度所得稅匯算清繳鑒證報(bào)告Specificcontentsandrequirements:AuditingofTaxReturninyearof_____andissueReportofTaxPaymentVerification.（三）完成時(shí)間： Duedate: 所有相關(guān)資料提交后 7日內(nèi)出具審計(jì)報(bào)告。AuditreportshallbeissuedsevenworkingdaysafteralltherelatedmaterialsubmittedtopartyB.二、甲方的責(zé)任與義務(wù) PartyA’sresponsibilitiesandobligations（一）甲方的責(zé)任 PartyA’sresponsibilities1、根據(jù)《中華人民共和國稅收征收管理法》及其有關(guān)規(guī)定，甲方有責(zé)任保證會(huì)計(jì)資料及納稅資料的真實(shí)性和完整性。PartyAshallbeliableforauthenticityandcompletenessoftheaccountingmaterialsandtaxpaymentmaterialsinaccordancewithLawofthePeoplesRepublicofChinaontheAdministrationofTaxCollectionandotherrelatedregulations.2、按照現(xiàn)行稅收法律、法規(guī)和政策規(guī)定依法履行納稅義務(wù)是甲方的責(zé)任。這種責(zé)任還應(yīng)當(dāng)包括：（1）建立、完善并有效實(shí)施與會(huì)計(jì)核算、納稅申報(bào)相關(guān)的內(nèi)部控制。（ 2）符合會(huì)計(jì)準(zhǔn)則及其有關(guān)規(guī)定。（ 3）嚴(yán)格按照稅收規(guī)定進(jìn)行納稅調(diào)整。Tofulfilltaxpaymentobligationinaccordancewithcurrenttax-relatedlaws,regulationsandpoliciesisPartyA’sresponsibility.Thisresponsibilityshallinclude(a)toestablish,improveandeffectivelyexecuteinternalcontrolinconnectionwithaccountingandtaxreturns.(b)toconformtoaccountingguidelinesanditsrelatedprovisions;and(c)tomaketaxadjustmentstrictlyaccordingtotaxcollectionregulations.3、甲方不得授意乙方人員實(shí)施違反國家法律、法規(guī)的行為。PartyAshallnotinstructPartyB’spersonneltoactagainstthenationallawsandregulations.4、基于重要性原則、截止性測(cè)試的性質(zhì)和審核過程中的其他固有限制，以及甲方內(nèi)部控制的固有局限性，經(jīng)乙方審核后仍然可能存在未被發(fā)現(xiàn)的風(fēng)險(xiǎn)，乙方出具的鑒證報(bào)告不能因此減輕甲方應(yīng)當(dāng)承擔(dān)的法律責(zé)任。TheremaybepossiblerisksthatarenotidentifiedafterauditbyPartyBduetomaterialityprinciple,natureofcutofftest,otherinherentlimitoftheauditandindigenouslocalizationofPartyA’sinternalcontrol.PartyB’sissueoftheverificationreportshallnotrelievePartyAfromitsduelegalresponsibilities.（二）甲方的義務(wù) PartyA’sobligations1、按照乙方要求，及時(shí)提供完成委托事項(xiàng)所需的會(huì)計(jì)資料、納稅資料和其他有關(guān)資料，并保證所提供資料的真實(shí)性和完整性。PartyAshallprovideaccountingmaterials,taxpaymentmaterialsandothermaterialsrequiredbytheengagementonatimelybasisaccordingtoPartyB’srequirements.2、確保乙方不受限制地接觸任何與委托事項(xiàng)有關(guān)的記錄、文件和所需的其他信息，并答復(fù)乙方工作人員對(duì)有關(guān)事項(xiàng)的詢問。PartyAshallensurePartyBtoaccessanyrecords,documentsandothernecessaryinformationinconnectionwiththesubjectwithoutlimitandreplytoPartyB’sinquiryonthesubject.3、為乙方工作人員提供必要的工作條件和協(xié)助，主要事項(xiàng)將由乙方于外勤工作開始前提供清單。PartyAshallprovidenecessaryworkingconditionsandassistancetoPartyB ’sworkingpersonnel.PartyBshallprovidelistofmainissuesbeforecommencementoffieldwork.4、按本約定書的約定及時(shí)足額支付委托業(yè)務(wù)費(fèi)用以及其他相關(guān)費(fèi)用。未按規(guī)定時(shí)間支付委托費(fèi)用的，應(yīng)按約定金額 ____%的比例支付違約金。PartyAshallmakepaymentfortheengagementandothersinfullandwithintheperiodagreedintheagreement.IfPartyAfailstomakepaymentwhendue,PartyAshallpaypenaltyfordefaultattherateof ‰ oftheagreedpaymentperday.三、乙方的責(zé)任和義務(wù) PartyB’sresponsibilitiesandobligations（一）乙方的責(zé)任 PartyB’sresponsibilities1、乙方應(yīng)嚴(yán)格按照現(xiàn)行稅收相關(guān)法律、法規(guī)和政策規(guī)定以及《注冊(cè)稅務(wù)師管理暫行辦法》及其有關(guān)規(guī)定，本著獨(dú)立、客觀、公正的原則，對(duì)甲方提供的有關(guān)資料進(jìn)行審核鑒證。PartyBshallauditandverifythematerialsprovidedbyPartyAundertheindependent,objectiveandimpartialprinciplesinaccordancewithrelatedlaws,regulationsandpoliciesinforceaswellasInterimMeasuresfortheAdministrationofCertifiedTaxAgentsandtherelatedprovisions.2、乙方應(yīng)當(dāng)制定合理計(jì)劃和實(shí)施能夠獲取充分、適當(dāng)證據(jù)的審核程序，為甲方的委托事項(xiàng)提供合理保證。PartyBshallworkoutsoundplanandimplementtheauditprocesstoobtainsufficientandappropriateevidenceandprovidereasonableguaranteeforPartyA ’scommitment.3、乙方有責(zé)任在鑒證報(bào)告中指明發(fā)現(xiàn)的甲方違反國家法律法規(guī)且未按乙方的建議進(jìn)行調(diào)整的事項(xiàng)。PartyBshallbeliabletoilluninateintheverificationreportthemattersthatPartyAviolatesthenationallawsandregulationsandPartyAfailstoadjustassuggestedbyPartyB（二）乙方的義務(wù) PartyB’sobligations1、乙方應(yīng)當(dāng)按照約定時(shí)間完成委托事項(xiàng)，并出具真實(shí)、合法的鑒證報(bào)告。PartyBshallcompletethecommitmentwithintheperiodasagreedandissueauthenticandlegalverificationreport.2、除下列情況外，乙方應(yīng)當(dāng)對(duì)執(zhí)行業(yè)務(wù)過程中知悉的甲方信息予以保密：（ 1）取得甲方的授權(quán)；（2）根據(jù)法律法規(guī)的規(guī)定，為法律訴訟準(zhǔn)備文件或提供證據(jù)；（ 3）監(jiān)管機(jī)構(gòu)對(duì)乙方進(jìn)行行政處罰所實(shí)施的調(diào)查、聽證、復(fù)議等程序。PartyBshallkeeptheinformationfromPartyAduringexecutionofthebusinessinconfidence,except(1)withconsentofPartyA;(b)preparingdocumentsorprovidingevidenceforlawsuitasrequiredbylaws;and(c)investigation,hearingandreconsiderationbytheregulatoryorgansforadministrativesanctiononPartyB.四、約定事項(xiàng)的收費(fèi) Chargesforthesubject（一）按照注冊(cè)稅務(wù)師行業(yè)收費(fèi)的有關(guān)規(guī)定，完成本委托事項(xiàng)費(fèi)用為人民幣（大寫）__ 元整。Accordingtotherelatedregulationsonchargesinthecertifiedtaxagentindustry,chargesforthesubjectundertheagreementisRMB(inwords)_____（二）上述費(fèi)用自本約定書生效之日起 ___日內(nèi)預(yù)付業(yè)務(wù)費(fèi)用總額的 ____%；其余費(fèi)用按 方式支付。Theabove-mentionedchargesshallbepaid%onthedatewhentheagreementissigned；remainpaymentwillbeeffectedbythemeansof.（三）由于無法預(yù)見的原因，導(dǎo)致乙方從事本委托事項(xiàng)完成的實(shí)際時(shí)間較本約定書簽訂時(shí)預(yù)計(jì)的時(shí)間有明顯的增加或減少時(shí)，甲乙雙方應(yīng)通過協(xié)商，相應(yīng)調(diào)整本約定書第四款第（一）項(xiàng)所述業(yè)務(wù)費(fèi)用總額。IfunpredictableeventscausegreatincreaseordecreaseoftheperiodforPartyBtofulfilltheagreement,PartyAandPartyBshouldagreetoadjustthetotalchargesspecifiedinClause4(1)throughnegotiation.（四）由于無法預(yù)見的原因，導(dǎo)致乙方人員抵達(dá)甲方工作現(xiàn)場(chǎng)后，本約定書項(xiàng)目不再進(jìn)行，甲方不得要求退還預(yù)付的業(yè)務(wù)費(fèi)用；如上述情況發(fā)生于乙方人員完成現(xiàn)場(chǎng)審核工作之后，甲方應(yīng)另行向乙方支付人民幣 _____元的補(bǔ)償費(fèi)，該補(bǔ)償費(fèi)應(yīng)于甲方收到乙方的收款通知之日起 日內(nèi)支付。IftheprojectagreedintheagreementispreventedbyunpredictableeventsafterPartyB’spersonnelarriveatPartyA’ssite,PartyAshallnotrequirerefundtheadvancepayment.InthishappensafterPartyB ’spersonnelcompletethesiteaudit,PartyAshallmakeadditionalcompensationofRMB____toPartyBonthedatewhenPartyAreceivePartyB ’sinvoice.（五）由于無法預(yù)見的原因，發(fā)生的與本次委托事項(xiàng)有關(guān)的其他費(fèi)用（包括交通、食宿費(fèi)等），由雙方協(xié)商解決。Otherexpensesinconnectionwiththeengagementandarisingfromunpredictablecause(includingtraffic,foodandaccommodation,etc.)shallbeagreedbythepartiesthroughnegotiation.五、鑒證報(bào)告的出具和使用 Issueanduseoftheverificationreport（一）乙方應(yīng)當(dāng)按照國家發(fā)布的相關(guān)業(yè)務(wù)準(zhǔn)則所規(guī)定的格式和類型，出具真實(shí)、合法的鑒證報(bào)告。PartyBshallissueauthenticandlegalverificationreportintheformatandtypespecifiedintherelatedserviceguidelinesissuedbytheState.（二）乙方向甲方出具鑒證報(bào)告一式 _____份。PartyBshallissue_____originaloftheverificationreporttoPartyA.（三）甲方不得修改或刪節(jié)乙方出具的鑒證報(bào)告；不得修改或刪除重要的數(shù)據(jù)、重要的附件和所作的重要說明。PartyAshallnotmakemodificationtoordeletionfromtheverificationreportissuedbyPartyBandshallnotmakemodificationordeletionoftheimportantdata,importantannexesorimportantnotes.六、約定事項(xiàng)的變更 Alterationoftheagreement如果出現(xiàn)不可預(yù)見的情形，影響審核鑒證工作如期完成，或需要提前出具審核報(bào)告時(shí)，甲乙雙方均可要求變更約定事項(xiàng)，但應(yīng)提前通知對(duì)方，并由雙方協(xié)商解決。Ifunpredictablecasesproducesimpactoncompletionoftheauditandverificationwithinthespecifiedperiod,orcausetheauditreporttobesubmittedearlier,eitherofthepartiescanaltertheagreedmatterswithapriorwrittennoticetotheotherandthebothpartiesshallsettlethemthroughnegotiation.七、約定事項(xiàng)的終止 Terminationoftheagreement（一）本約定書簽訂后，雙方應(yīng)當(dāng)按約履行，不得無故終止。如遇法定情形或特殊原因確需終止的,提出終止的一方應(yīng)提前通知另一方，并由雙方協(xié)商解決。（二）在終止業(yè)務(wù)約定的情況下，乙方有權(quán)就本約定書終止之日前對(duì)約定事項(xiàng)所付出的勞動(dòng)收取合理的費(fèi)用。Thebothpartiesshallfulfilltheagreementandshallnotterminateitwithoutgoodcauseuponsignature.Iftheagreementisrequiredterminatingbylawsorspecialcauses,thepartyterminatingtheagreementshallgiveapriorwrittennoticeandthebothpartiesshallnegotiateit.PartyBshallbeentitledtopaymentforthelabormadeasagreedbeforetheterminationoftheagreementiftheagreementisterminated.八、適用法律和爭議解決 Applicablelawsanddisputesettlement本約定書的所有方面均應(yīng)適用中華人民共和國的法律進(jìn)行解釋并受其約束。與本約定書有關(guān)的任何糾紛或爭議，雙方均可提交

進(jìn)行仲裁；AlloftheagreementshallbeinterpretedandgovernedbythelawsofthePeople

’sRepublicofChina.Anydisputesinconnectionwiththeagreementshallbesettledthroug