[优]英文合同中的常见税收条款.docx

英文合同中的常见税收条款决定合营公司从税后利润中提取储备基金、企业发展基金和职工奖励及福利基金的比例； deciding the proportion of allocation for reserve funds，expension funds and bonuses from the taxed profits of joint venture company;规定不予批准的包括：合同规定有未经国家税务机关同意的税收优惠承诺that the contract contains preferential tax commitment without the consent from the Chinese tax authority.供方应当按照中华人民共和国税法的规定纳税The supplier shall pay taxes in accordance with the provisions of the Tax Law of the People's Republic of China.中华人民共和国政府根据其税法对委托方征收的与执行本合同或与本合同有关的一切税费均由委托方负担。

All taxes and duties in connection with and in the execution of Contract levied by the Chinese government on Client in accordance with the tax laws of PRC shall be borne by Client.如果本合同是授予中国境内的卖方，则中国政府根据现行税法对中国境内的卖方征收的与本合同有关的一切税费均应由该境内卖方负担如果合同是授予中国境外的卖方，则中国政府根据现行税法规定和合同专用条款中所述的协议（如果有此协议的话）对境外卖方征收的实施本合同有关的一切税费均应由境外卖方负担In case a Chinese Supplier is awarded the Contract, all taxes in connection with the execution of this Contract levied by the Chinese Government on the Chinese Supplier in accordance with the tax laws in effect shall be borne by the Chinese Supplier. In case a foreign Supplier is awarded the Contract, and if some incidental services named in SCC are required to be performed by the foreign Supplier in the People’s Republic of China, all taxes in connection with the execution of those incidental services levied by the Chinese Government on the foreign Supplier in accordance with the tax laws in effect and the agreement (if such an agreement may exist), named in SCC，shall be borne by the foreign Supplier.在中国境外发生的与本合同执行有关的一切税费均应由卖方负担。

All taxes arising outside of the People’s Republic of China in connection with the execution ofthis Contract shall be borne by the Supplier.中华人民共和国政府根据中国税法和中华人民共和国政府与咨询方国家政府签订的避免双重征税和防止偷逃所得税的协定而向咨询方课征的各项税费均由咨询方支付委托方依据本国的税法有义务对根据本合同而应得的收入按比例代扣一定的税费并代向税务机关缴纳，在收到税务机关出具的关于上述税款税收单据后，委托方应毫不迟延地转交给咨询方All taxes and duties levied by the Chinese government on Consultant, in connection with and in the execution of Contract, according to Chinese tax laws and the agreement between the government of PRC and the government of Consultant's country for the reciprocal avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income shall be borne by Consultant. Client is legally obliged to withhold, as a withholding agent, the amount of taxes pro rata each taxable payment under Contract and pay them to the relevant Chinese tax authorities. After receiving the tax receipts issued by the relevant Chinese tax authorities for the aforesaid withholding taxes, Client shall forward them to Consultant without undue delay.中华人民共和国以外所发生的与本合同有关和履行本合同的各项税费均由咨询承担。

All taxes and duties arising outside PRC in connection with and in the execution of Contract shall be borne by Consultant.印度尼西亚政府依据其现行的税法对买方课征与本合同有关或因执行本合同所发生的各项税费，均由买方支付The Buyer shall bear and promptly pay all taxes, duties, levies and charges assessed on by all municipal, state or national government authorities in connection with the contract or the execution of the contract in of Indonesia.税和关税 Tax and Duties中国政府根据现行税法对买方征收的与本合同有关的一切税费均应由买方负担All taxes in connection with the execution of this Contract levied by the Chinese Governmenton the Purchaser in accordance with the tax laws in effect shall be the Purchaser.公司提供的所有报价及收费标准，均不得含有任何外国的、联邦的、州的税收，或任何当地的销售税、货物税、使用税，或任何类似的税费。

用户”同意支付所有上述税费（如有的话），无论该等费用需从“用户”信用卡帐户划收，或按“红帽公司”开具的原始发票支付，或随后由税务机关向公司或“用户”征收但是，上述税费不包括任何对公司的应税净收入征收的所得税为此目的，“用户”同意，在所报任一价格适用上述税收的情况下，该等价格应相应提高到这种程度，即缴纳了该等税款之后，“用户”将实际支付给的金额与原本所报价格相等本《协议》的所有续约价格，均按续约前九十(90)天当时有效的公布的定价确定；但是，首次续约时，每项“已安装系统”的价格应按其在本《协议》最初期限内适用的价格确定All prices and rates quoted by Law spirit are exclusive of any foreign, federal, state, or local sales, excise, use, or similar taxes. Customer agrees to pay all such taxes, when applicable, regardless of whether such taxes are originally charged on Customer's credit card or appear on Lawspirit’s original invoice, or are later levied on Lawspirit or Customer by a taxing authority, excluding any taxes levied solely on the net taxable income of Red Hat. For this purpose, Customer agrees that where any such taxes apply to a price quoted by Lawspirit, the said price shall be increased to such extent that after payment of all such applicable taxes Customer would actually pay Lawspirit an amount equal to the original price quoted by Lawspirit. Any renewal of this Agreement will be at Lawspirit’s list prices in effect ninety (90) days prior to renewal; provided, however, the first such renewal shall be at the same price per Installed System paid during the initial term.转让方及受让方应依据相关法律各自承担本股权转让协议项下各方应承担的税收及其他政府缴费义务。

1.6 Transferor and Transferee shall be respectively responsible for payment of the taxes and other governmental levies relating to the Equity Interest Transfer, imposed on each Party in accordance with the applicable laws.与。