涉税鉴证业务约定书(中英文)

Tax-related Verification Agreement

编号：Contract No.

甲方（委托方）：乙方（受托方）：

Party A: ( Entrusting Party ) Party B: ( Entrusted Party )

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：

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 China and other related regulations under the following terms and conditions.

一、委托事项Subject

（一）项目名称：年度所得税汇算清缴Name of the project：Auditing Of Tax Return （二）具体内容及要求：甲方委托乙方审查_____ 年度涉税缴纳情况并出具年度所得税汇算清缴鉴证报告

Specific contents and requirements: Auditing of Tax Return in year of _____and issue Report of Tax Payment Verification.

（三）完成时间： Due date: 所有相关资料提交后7日内出具审计报告。

Audit report shall be issued seven working days after all the related material submitted to party B.

二、甲方的责任与义务Party A’s responsibilities and obligations

（一）甲方的责任Party A’s responsibilities

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。

Party A shall be liable for authenticity and completeness of the accounting materials and tax payment materials in accordance with Law of the Peoples Republic of China on the Administration of Tax Collection and other related regulations.

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。

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.

3、甲方不得授意乙方人员实施违反国家法律、法规的行为。

Party A shall not instruct Party B’s personnel to act against the national laws and regulations.

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。

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.

（二）甲方的义务Party A’s obligations

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。

Party A shall provide accounting materials, tax payment materials and other materials required by the engagement on a timely basis according to Party B’s requirements.

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。

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.

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。

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.

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。

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.

三、乙方的责任和义务Party B’s responsibilities and obligations

（一）乙方的责任Party B’s responsibilities

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。

Party B shall audit and verify the materials provided by Party A under the independent, objective and impartial principles in accordance with related laws, regulations and policies in force as well as Interim Measures for the Administration of Certified Tax Agents and the related provisions.

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。

Party B shall work out sound plan and implement the audit process to obtain sufficient and appropriate evidence and provide reasonable guarantee for Party A’s commitment.