中英文-税审业务约定书
中英文-税审业务约定书 篇1
涉税鉴证业务约定书
编号：
甲方（委托方）：乙方（受托方）：
甲方税务登记号：乙方税务师事务所执业证编号：
兹有甲方委托乙方提供涉税鉴证业务，依据《中华人民共和国合同法》及有关规定，经双方协商，达成以下约定：
一、委托事项
（一）项目名称：年度所得税汇算清缴
（二）具体内容及要求：甲方委托乙方审查20年度涉税缴纳情况并出具年度所得税汇算清缴鉴证报告
（三）完成时间：20年
二、甲方的责任与义务
（一）甲方的责任
1、根据《中华人民共和国税收征收管理法》及其有关规定，甲方有责任保证会计资料及纳税资料的真实性和完整性。
2、按照现行税收法律、法规和政策规定依法履行纳税义务是甲方的责任。这种责任还应当包括：（1）建立、完善并有效实施与会计核算、纳税申报相关的内部控制。（2）符合会计准则及其有关规定。（3）严格按照税收规定进行纳税调整。
3、甲方不得授意乙方人员实施违反国家法律、法规的行为。
4、基于重要性原则、截止性测试的性质和审核过程中的其他固有限制，以及甲方内部控制的固有局限性，经乙方审核后仍然可能存在未被发现的风险，乙方出具的鉴证报告不能因此减轻甲方应当承担的法律责任。
（二）甲方的义务
1、按照乙方要求，及时提供完成委托事项所需的会计资料、纳税资料和其他有关资料，并保证所提供资料的真实性和完整性。
2、确保乙方不受限制地接触任何与委托事项有关的记录、文件和所需的其他信息，并答复乙方工作人员对有关事项的询问。
3、为乙方工作人员提供必要的工作条件和协助，主要事项将由乙方于外勤工作开始前提供清单。
4、按本约定书的约定及时足额支付委托业务费用以及其他相关费用。未按规定时间支付委托费用的，应按约定金额____%的比例支付违约金。
三、乙方的责任和义务
（一）乙方的责任
1、乙方应严格按照现行税收相关法律、法规和政策规定以及《注册税务师管理暂行办法》及其有关规定，本着独立、客观、公正的原则，对甲方提供的有关资料进行审核鉴证。
2、乙方应当制定合理计划和实施能够获取充分、适当证据的审核程序，为甲方的委托事项提供合理保证。
3、乙方有责任在鉴证报告中指明发现的甲方违反国家法律法规且未按乙方的建议进行调整的事项。
（二）乙方的义务
1、乙方应当按照约定时间完成委托事项，并出具真实、合法的鉴证报告。
2、除下列情况外，乙方应当对执行业务过程中知悉的甲方信息予以保密：（1）取得甲方的授权；（2）根据法律法规的规定，为法律诉讼准备文件或提供证据；（3）监管机构对乙方进行行政处罚所实施的调查、听证、复议等程序。
3、由于乙方过错导致甲方未按规定履行纳税义务的，乙方应当按照有关法律、法规及相关规定承担相应的法律责任。
4、属于乙方原因未按约定时限完成委托事项并给甲方造成损失的，应当承担相应的赔偿责任。
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四、约定事项的收费
（一）按照注册税务师行业收费的有关规定，完成本委托事项费用为人民币（大写）__元整
（￥）。
（二）上述费用自本约定书生效之日起___日内预付业务费用总额的____%；其余费用按方式支付。
（三）由于无法预见的原因，导致乙方从事本委托事项完成的实际时间较本约定书签订时预计的时间有明显的增加或减少时，甲乙双方应通过协商，相应调整本约定书第四款第（一）项所述业务费用总额。
（四）由于无法预见的原因，导致乙方人员抵达甲方工作现场后，本约定书项目不再进行，甲方不得要求退还预付的业务费用；如上述情况发生于乙方人员完成现场审核工作之后，甲方应另行向乙方支付人民币元的补偿费，该补偿费应于甲方收到乙方的收款通知之日起日内支付。
（五）由于无法预见的原因，发生的与本次委托事项有关的其他费用（包括交通、食宿费等），由双方协商解决。
五、鉴证报告的出具和使用
（一）乙方应当按照国家发布的相关业务准则所规定的格式和类型，出具真实、合法的鉴证报告。
（二）乙方向甲方出具鉴证报告一式份。
（三）甲方不得修改或删节乙方出具的鉴证报告；不得修改或删除重要的数据、重要的附件和所作的重要说明。
六、约定事项的变更
如果出现不可预见的情形，影响审核鉴证工作如期完成，或需要提前出具审核报告时，甲乙双方均可要求变更约定事项，但应提前通知对方，并由双方协商解决。
七、约定事项的终止
（一）本约定书签订后，双方应当按约履行，不得无故终止。如遇法定情形或特殊原因确需终止的,提出终止的一方应提前通知另一方，并由双方协商解决。
（二）在终止业务约定的情况下，乙方有权就本约定书终止之日前对约定事项所付出的劳动收取合理的费用。
八、适用法律和争议解决
本约定书的所有方面均应适用中华人民共和国的法律进行解释并受其约束。与本约定书有关的任何纠纷或争议，双方均可选择如下一种解决方式：
1、提交进行仲裁；
2、向有管辖权的人民法院提起诉讼。
九、本约定书的法律效力
（一）本约定书经双方授权代表人签字并加盖单位公章之日起生效，并在双方履行完成约定事项后终止。
（二）本约定书一式二份，甲乙方各执一份，具有同等法律效力。
十、其他事项的约定
本约定书未尽事宜，经双方协商另行签订的补充协议，与本约定书具有同等法律效力。
（外文版约定书最终以中文版解释为准）
甲方：乙方：
（盖章）（盖章）
授权代表：（签名或盖章）授权代表：（签名或盖章）
地址：地址：
电话：电话：
联系人：联系人：
签约日期：签约地点：
Tax-related Verification Agreement
Contract No.Party A:
Tax Registration Number:
Party B:
License number:
Whereas, Party A engages Party B to provide tax-related verification service, Party A and Party B reach the agreement through negotiation in accordance with Contract Law of the People’s Republic of Chinaand other related regulations under thefollowing terms and conditions.1.Subject
(1)Name of the project：Auditing Of Tax Return
2.Party A’s responsibilities and obligations
(1)Party A’s responsibilities
(i)Party A shall be liable for authenticity and completeness of the accounting materials and tax payment materials in accordance with Law of the PeoplesRepublic of China on the Administration of Tax Collection and other related regulations.(ii)To fulfill tax payment obligation in accordance with current tax-related laws, regulations and policies is Party A’s responsibility.This responsibility shall include(a)to establish, improve and effectively execute internal control in connection with accounting and tax returns.(b)to conform to accounting guidelines and its related provisions;and(c)to make tax adjustment strictly according to tax collection regulations.(iii)Party A shall not instruct Party B’s personnel to act against the national laws and regulations.(iv)There may be possible risks that are not identified after audit by Party B due to materiality principle, nature of cutoff test, other inherent limit of the audit and indigenous localization of Party A’s internal control.Party B’s issue of the verification report shall not relieve Party A from its due legal responsibilities.(2)Party A’s obligations
(i)Party A shall provide accounting materials, tax paymentmaterials and other materialsrequired by the engagement on a timely basisaccording to Party B’s requirements.(ii)Party A shall ensure Party B to access any records, documents and other necessary information in connection with the subject without limit and reply to Party B’s inquiry on the subject.(iii)Party A shall provide necessary working conditions and assistance to Party B’s working personnel.Party B shall provide list of main issues before commencement of fieldwork.(iv)Party A shall make payment for the engagement and others in full and within the period agreed in the agreement.If Party A fails to make payment when due, Party A shall pay penalty for default at the rate of ‰ of the agreed payment per day.3.Party B’s responsibilities and obligations
(1)Party B’s responsibilities
(i)Party B shall audit and verify the materials provided by Party A under the independent, objective and impartial principles in accordance with related laws, regulationsand policies in force as well as Interim Measures for the Administration of Certified Tax Agentsandthe related provisions.(ii)Party B shall work out sound plan and implement the audit process to obtain sufficient andappropriate evidence and provide reasonable guarantee for Party A’s commitment.(iii)Party B shall be liable to include in the verification report the matters that Party A violates the national laws and regulations and Party A fails to adjust as suggested by Party B
(2)Party B’s obligations
(i)Party B shall complete thecommitment within the period as agreed and issue authentic and legal verification report.(ii)Party B shall keep the information from Party A during execution of the business in confidence, except(1)with consent of Party A;(b)preparing documents or providing evidence for lawsuit as required by laws;and(c)investigation, hearing and reconsideration by the regulatory organs for administrative sanction on Party B.4.Charges for the subject
(1)According to the related regulations on charges in the certified tax agent industry, charges for the subject under the agreement is RMB(in words)_____ ____(￥__________.)
(2)The above-mentioned charges shall be paid% on the date when the agreement is signed；.(3)If unpredictable events cause great increase or decrease of the period for Party B to fulfill the agreement, Party A and Party B should agree to adjustthe total charges specified in Clause 4(1)through negotiation.(4)If the project agreed in the agreement is prevented by unpredictable events after Party B’s personnel arrive at Party A’s site, Party A shall not require refund the advance payment.In this happens after Party B’s personnel complete the site audit, Party A shall make additional compensation of RMB _________to Party B on the date when Party A receive Party B’s invoice.(5)Other expenses in connection with the engagement and arising from unpredictable cause(including traffic, food andaccommodation, etc.)shall be agreed by the parties through negotiation.5.Issue and use of the verification report
(1)Party B shall issue authentic and legal verification report in the format and type specified in the related service guidelines issued by the State.(2)Party B shall issue _____original of the verification report to Party A.(3)Party A shall not make modification to or deletion from the verification report issued by Party B and shall not make modification or deletion of the important data, important annexes or important notes.6.Alteration of the agreement
If unpredictable cases produces impact on completion of the audit and verification within the specified period, or cause the audit report to be submitted earlier, either of the parties can alter the agreed matters with a prior written notice to the other andthe both parties shall settle them through negotiation.7.Termination of the agreement
(1)The both parties shall fulfill the agreement and shall not terminate it without good cause upon signature.If the agreement is required terminating by laws or special causes, the party terminating theagreement shall give a prior written notice and the both parties shall negotiate it.(2)Party B shall be entitled to payment for the labor made as agreed before thetermination of the agreement if the agreement is terminated.8.Applicable laws and dispute settlement
All of the agreement shall be interpretedand governed by the laws of the People’s Republic of
China.Any disputes in connection with the agreement shall be settled through friendly negotiation.If negotiation fails, the disputes can be submitted for lawsuit.9.Legal effect of the agreement
(1)The agreement shall be executed by the legal representatives of the both parties on the signing date and shall be terminated upon completion of the matters agreed by the both parties.(2)The agreement is executed in duplicate with each party keeping one copy.The copies have the same legal effectiveness.10.Others
Matters not covered in the agreement shall be agreed in a separate supplementary agreement between the Parties.The supplementary agreement has the same legal effectiveness with this agreement.(English version for reference)
Party A:(Seal)Party B:
Legal representative:Legal representative:
(Signature)(Signature)
Add.:Add.:
Tel:Tel:
Fax:Fax:
Date:Date:
Venue:Venue: