税收条款的翻译Taxation

税收条款的翻译Taxation
翻译实践
1. All taxes, customs duties and other charges payable (i) in connection with the importation of the Equipment to China and (ii) in the execution of this Agreement to be levied by the Government of the PRC on Party A shall be paid by Party A.
2. "Taxation" means:
a) any liability of the Company to any form of taxation whether created or imposed in the PRC or any other part of the world and, without prejudice to the generality of the foregoing, includes any tax computed on profits or income, any tax computed on capital assets, estate duty, profits tax, provisional profits tax, interest tax, death duty, gift duty, payroll tax withholding tax, rates, custom and excise duty, transfer tax, inheritance tax, stamp duty, capital duty, employment taxes, value added tax, and generally any tax, imposition, levy or rates or any amount payable to the revenue, customs or fiscal authorities in any part of the world; and
b) all costs, interest, penalties, charges and expenses incidental or relating to the liability referred to in (a) above.
3. All fees, expenses and other charges payable to Consultant hereunder do not include any sales, use, excise, value added or other applicable taxes,
tariffs or duties, payment of which shall be the sole responsibility of Client (excluding any applicable taxes based on Consultant's net income or taxes arising from the employment or independent contractor relationship between Consultant and its personnel). In the event that such taxes, tariffs or duties are assessed against Consultant, Client shall reimburse Consultant for any such amounts paid by Consultant or, prior to the payment of such amounts by Consultant, provide Consultant with valid tax exemption certificates with respect thereto. If Client is required by law to make any tax deduction, withholding or payment from any amount paid or payable by Client to Consultant under this Agreement, the amount paid or payable to Consultant shall be grossed-up to the extent necessary to ensure that Consultant receives and retains, free
of liability, the net amount equal to the amount that Consultant would have received and retained, had no tax deduction or withholding been made.
4. It is understood and agreed specifically by the parties to this Agreement that Party B shall be an independent contractor, and that nothing in this Agreement or in the performance of any of its provisions is intended or shall be construed to constitute either party an agent, legal representative, subsidiary, joint venturer, partner, employer, or employee of the other for any purpose whatsoever. As an independent contractor, Party B agrees that it will be responsible for and will pay all income and other national, federal, state, provincial, and local taxes and charges assessable on it. It is understood and agreed that nothing in this Agreement authori-zes Party B to make any contract, agreement, warranty or representation on Party A's behalf, or to incur any debt or other obligation in Party A's name, and that Party A shall in no event assume liability or be deemed liable hereunder as a result of any such action of Party B.
参考译文
税收
1. 因(i)设备输入中国和(ii)签署本协议应缴纳的、由中国政府向甲方征收的一切税收、关税和其他费用，均应由甲方支付。

2. “税收”指:
a) 公司须缴纳的由中国或世界任何其他地区设置或征收的任何形式的税收，在不损害前述一般性原则的情况下，包括按利润或收入计征的税款、按资本资产计征的税款、财产遗产税、利润税、临时利润税、利息税、遗产税、赠予税、工资预扣税、税率、关税和消费税、过户税、继承税、印花税、资本税、就业税、增值税及一般应向世界上任何地区的税务、海关或财政机关缴纳的任何税收、进口税、税款、税费或任何款额;和
b) 以上(a)项所述的由纳税责任发生的或与之相关的一切费用、利息、罚金、收费和支出。