代理記賬中英文合同模板

委托代理記賬協(xié)議書

Agent Engagement of Accounting

Date:                                           編號：  

甲方：      

Party A:    

乙方：     上海托特財務咨詢有限公司

Party B:   Shanghai THOTH Consulting Co., Ltd.

委托事由   Recitals

1.  甲方希望委托乙方代理甲方的會計和稅務工作；

Party A wishes to entrust Party B as its accounting and tax agent.

2．乙方接受甲方的委托，根據(jù)《企業(yè)會計準則》、《中華人民共和國外商投資企業(yè)會計制度》、《中華人民

共和國會計法》及財政、稅務等有關法律、法規(guī)的規(guī)定，為甲方公司提供代理記賬、財稅咨詢和稅務申報

代理服務。

Party B agrees to act as Party A’s accounting and tax agent to provide bookkeeping, finance consulting and tax agency services to Party A in according with the terms and conditions set out in this Agent Engagement (hereinafter referred to as “Agreement”) under Accounting Law of P.R. China and relevant rules and regulations.

1. 權限申明   Authority and Jurisdiction

1.1 甲方委托并授權乙方完成下述協(xié)議條款2中所規(guī)定內容（以下稱“委托項目”）；

Party A entrusts and authorizes Party B to act as its agent to accomplish the items set out in Article 2 below (hereinafter referred to as “entrusted items”).

1.2 以上條款規(guī)定的委托和授權任何時候都不被視為是本協(xié)議雙方的合伙關系；

The entrustment and authorization as stated in Article 1.1 above should not at any time be regarded as the partnership relationship between the parties of this Agreement.

1.3 本協(xié)議的條款、作用和解釋，因本協(xié)議引發(fā)爭議的解決和本協(xié)議的執(zhí)行受中國人民共和國法律約束。

Any articles, effect and interpretation of this Agreement and the settlement of disputes arising from this Agreement or its performance shall be governed by the law of the People’s Republic of China.

2．責任范圍和委托項目   Responsibilities and Commitments

2.1甲方責任范圍   Party A

1) 建立健全內部控制，保證資產的完整性；

To constitute integrated internal control system to ensure the integrality of account of company assets.

2) 向乙方提供合法、真實、準確、完整的原始憑證，進行分類編號后交給乙方；

To provide legal, true, exact and whole original vouchers to Party B which have been sorted and numbered.

3) 配備專人負責日常貨幣的收支和管理并編制貨幣收支流水賬；

To manage the daily income and expenses and make monetary income and expenditure account by appointed cashier.

4) 負責原始憑證審核；

To responsible for audit of its original vouchers.

5) 每月 3 日前(逢節(jié)假日提前)向乙方提供公司記賬所需資料；

To provide all the required documents to Party B for bookkeeping by the third date of the month. (The deadline will be advanced accordingly if the date is a national holiday.)

6) 積極配合乙方指派的工作人員的工作，由乙方人員驗收所提供的相關資料；

To fully cooperate with Party B’s appointed accountant; all the relevant documents should be checked and accepted by Party B.

7) 按本協(xié)議的規(guī)定及時足額交納代理費；

To pay agent fee to Party B according to the time frame stated in this Agreement.

8) 按時足額繳存納稅款項；

To pay tax according to the time frame stated by tax authority.

9) 妥善保管所有原始憑證、財務報表及經稅務機關審核后的納稅申報表等資料。

To preserve all the original vouchers, finance statements and taxation sheets.

2.2乙方責任范圍Party B  

1) 指派財務專業(yè)人員負責交接收取記賬所需財務資料；

To collect and take back the required original vouchers for bookkeeping by Party B’s appointed accountant .

2) 復核甲方所提供原始憑證的合規(guī)性，并向甲方提供合法、合理性建議；

To check Party B’s original vouchers and provide legitimate and suitable suggestion.  

3) 根據(jù)甲方提供的原始憑證按照中華人民共和國財政部制定的《企業(yè)會計準則》和《中華人民共和國外商

投資企業(yè)會計制度》及其相關法律法規(guī)開展代理記賬業(yè)務，編制記賬憑證、賬簿及會計報表，并合理保  

證會計處理與原始憑證的一致性；

To provide bookkeeping agency services according to <Accounting Standards for Business Enterprises> & < The Foreign Investment Accounting Standards for Business Enterprises of P. R. China > have been promulgated by the Ministry of Finance of China and relevant laws and policies. To make accounting vouchers, accounting books and accounting statements to ensure the consistency of the accounting treatment and the original vouchers.

4) 在稅務機關規(guī)定期限內及時完成各類納稅申報表并在稅務機關指定的工作日前完成稅務申報工作；

To prepare all the required tax sheets within stated term and report to tax authority according to tax authority’s requirement in time.

5) 在財政和稅務部門規(guī)定的期限內編制和上交《企業(yè)年度會計報表》和《企業(yè)所得稅年度申報表》及其附表；

To prepare and hand in the <Annual Financial Statement for Foreign Investment Enterprise of P. R. China>, <Annual Income Tax Liquidation Account for Foreign Enterprise of P. R. China > etc. which have been assigned by financial and tax authorities within the stated term.

6) 年度終了，將甲方該年度的各類賬簿、會計月報和稅務月報裝訂成冊退還甲方保管

At the end of the year, Party B will give back all the bound accounting books, accounting statements and tax sheets to Party A for filing.

7) 協(xié)助甲方完成稅務機關檢查事宜；

To assist Party A in finishing the tax inspection with the tax authority.

8)     協(xié)助甲方完成企業(yè)工商年檢手續(xù)。

To assist Party A in finishing foreign investment company’s annual union inspection and renewal.

2.3  乙方免費服務事項   Party B’s Free Services

1) 在日常工作中，根據(jù)甲方的需要向甲方提供有關會計、稅務以及人事、社會保險等方面的咨詢和輔導；  

To provide consulting and guidance of accounting, taxation, human resources and social security in daily work.

2) 及時將國家稅務機關頒布的涉及到甲方各項稅務事宜的法規(guī)政策反饋給甲方，并提供咨詢和輔導；

To update Party A with the newest laws and policies in terms of taxation promulgated by tax authority in time, and providing relevant consultant and guidance.

3．費用及付費方式    Professional Fees   

1) 在甲方獲得增值稅一般納稅人之前，甲方應每月支付代理費人民幣    3000    元（大寫人民幣  叁千元          整），代理費按 年  收取，每個  年   初支付下   年度   的代理費；

Before Party A obtains normal tax payer (VAT) qualification, Party A agrees to pay Party B 3000 RMB        /month for accounting and taxation agency services, it shall be paid for each year.

2)   在甲方取得一般納稅人資格批準后，甲方應每月支付代理費人民幣     6000     元（大寫人民幣  陸千元     整），代理費按     季    收取，每個  季   末支付下   季度   的代理費；

After Party A obtains the approval of VAT qualification, Party A agrees to pay Party B RMB   6000 /month for its accounting and taxation agency services, it shall be paid at the end of every quarterly.

4． 委托期限及終止   Period of Engagement and Termination

1) 本協(xié)議有效期自           年      月      日至            年       月       日止, 合計      個月；

This Agreement shall come into effect from                  to                  , total is     months. The relationship between Party A and Party B shall continue within the term of the Agreement.

2) 如果甲方委托乙方代理申請一般納稅人資格，甲方承諾自獲得一般納稅人資格批準之月起， 繼續(xù)維持與乙方的會計委托代理至少一年。如因甲方原因終止合同，乙方有權要求甲方需繼續(xù)支付代理費直至合同到期。

If Party A entrusts Party B to apply for the VAT qualification, Party A must guarantee engagement with Party B more than 1 year (beginning when Party A obtains the approval of VAT qualification).  Party B requests Party A to pay the full engagement service fee to Party B even if Party A terminates this reement.

3) 本協(xié)議簽訂后，任何一方如需終止本協(xié)議，必須提前30天以書面形式通知對方；

After signed the Agreement, either party may terminate this Agreement by providing written notice ahead of 30 days.

4) 如甲方已經向乙方支付費用用于完成或部分完成任何委托項目后，需要終止本協(xié)議的執(zhí)行，乙方沒有義  

務將這些費用歸還給甲方；

Should Party A terminate this Agreement after making payment to Party B for completion or part completion of any of the entrusted items, Party B is under no obligation to return any of these payments to Party A.

5) 如甲方終止本協(xié)議的執(zhí)行，乙方有權要求甲方支付所有完成或部分完成的委托項目的政府規(guī)費和代理費；

Party B has the right to request Party A to pay Party B for all governmental charges and its professional fees for those entrusted items fully or partly completed by Party B if  Party A terminates this Agreement;

6) 任何由于乙方的錯誤或疏忽致使不能完成任何委托項目，甲方不必按照條款3的規(guī)定進一步向乙方支付費    

用，同時甲方原先支付的費用應該返還給甲方；

In the event that Party B fails to complete any of the entrusted items due to its own fault or negligence, Party A shall not be required to make any further payment to Party B as stipulated in Article 3 and previous payment made by Party A shall be returned to Party A accordingly.

7) 在代理過程中，如果由于中國政府相關部門改變法律或公布新的法規(guī)，致使委托項目辦理延遲或不能完

成，乙方不承擔責任；

Party B shall not be held liable if during the process of agency services, amendments to the law or new regulations are promulgated by the Chinese authorities, causing delay or non-completion of the items of entrustments laid out in Article 2.2.

8) 協(xié)議期將近屆滿時，如需續(xù)約，雙方應于協(xié)議到期前30天內，就甲方的實際經營狀況及實際需要，適當

調整委托服務項目和代理費用，并簽訂新的協(xié)議。

While the expire date of this Agreement is approaching, if Party A needs to renew the engagement, both parties can negotiate and adjust entrusted items and agent fee based on Party A’s business status, and then sign a new Agreement in 30 days advance.

5．違約責任   Breach liability

1) 任何由于違反條款2中所規(guī)定的責任和義務而造成的后果，由違約方承擔違約責任。

Any liabilities arising as result of breach of responsibility described in Article 2, should be owned by the party responsible for the breach.  

2)   乙方并不承擔以上免費服務事項的任何責任。

Party B shall not be responsible for any consequential liabilities for its free services stated in Article 2.3 in    

case Party A acted contrary to the advice given by Party B.

6．保密條款   Confidentiality

      乙方對在代理過程中知悉的甲方的業(yè)務情況、公司狀況及商業(yè)秘密負有保密責任。除法律另有規(guī)定者外，未經甲方書面同意，乙方不得將甲方提供的資料泄露給第三方。如本協(xié)議因故終止，本條款一直有效。

Party B should keep confidential all of Party A’s business status, company information and business secret which have been known during the process of agent services. Party B can not leak Party A’s business secret to the third party without Party A’s written approval, unless otherwise stated by Chinese laws. This article is always effective if this Agreement is terminated because of some reasons.

7．爭議   Dispute Resolution

因本協(xié)議引發(fā)的任何爭議，可以提交上海市仲裁委員會，按該會的仲裁程序進行仲裁。

Any unresolved disputes arising from or incidental to this Agreement shall be submitted to the Shanghai Municipal Arbitration Commission for arbitration in accordance with its rules of procedure.

8．協(xié)議真實性   Authenticity of Agreement

本協(xié)議一式兩份，甲、乙雙方各執(zhí)一份，具有同等法律效力。

This Agreement contains two original copies; these copies are held by both parties. Both the signed copies of this Agreement are legally bounding and equally authentic.