委托代理记账协议书-(中英文)

第1页共4页1委托代理记账协议书AccountingAgentEngagementAgreementDate:编号：甲方：PartyA:乙方：PartyB:.委托事由Recitals1.甲方希望委托乙方代理甲方的会计和税务工作；PartyAwishestoentrustPartyBasitsaccountingandtaxagent.2．乙方接受甲方的委托，根据《企业会计准则》、《中华人民共和国外商投资企业会计制度》、《中华人民共和国会计法》及财政、税务等有关法律、法规的规定，为甲方公司提供代理记账、财税咨询和税务申报代理服务。PartyBagreestoactasPartyA’saccountingandtaxagenttoprovidebookkeeping,financeconsultingandtaxagencyservicestoPartyAinaccordingwiththetermsandconditionssetoutinthisAccountingAgentEngagementAgreement(hereinafterreferredtoas“Agreement”)underAccountingLawofP.R.Chinaandrelevantrulesandregulations.1.权限申明AuthorityandJurisdiction1.1甲方委托授权乙方完成下述协议条款2中所规定内容（以下称“委托项目”），具体服务内容见合同附件一。PartyAentrustsandauthorizesPartyBtoactasitsagenttoaccomplishtheitemssetoutinArticle2below(hereinafterreferredtoas“entrusteditems”).DetailedserviceitemdescribesincontractappendixI.1.2以上条款规定的委托和授权任何时候都不被视为是本协议双方的合伙关系；TheentrustmentandauthorizationasstatedinArticle1.1aboveshouldnotatanytimeberegardedasthepartnershiprelationshipbetweenthepartiesofthisAgreement.1.3本协议的条款、作用和解释，因本协议引发争议的解决和本协议的执行受中国人民共和国法律约束。Anyarticles,effectandinterpretationofthisAgreementandthesettlementofdisputesarisingfromthisAgreementoritsperformanceshallbegovernedbythelawofthePeople’sRepublicofChina.2．责任范围和委托项目ResponsibilitiesandCommitments2.1甲方责任范围PartyA1)建立健全内部控制，保证资产的完整性；Toconstituteintegratedinternalcontrolsystemandensuretheintegralityofaccountofcompanyassets.2)做账材料交接：Accountingdocumentshandover:a)向乙方提供合法、真实、准确、完整的原始凭证和原始凭证相关单据，进行分类编号后交给乙方；Toprovidelegal,true,exactandwholeoriginalvouchersandrelatedsupportingdocumentstoPartyBwhichhavebeensortedandnumbered.b)负责原始凭证审核；Toresponsibleforauditofitsoriginalvouchers.c)对于乙方退回不符合会计制度规定要求的凭证应当及时予以更正，补充；Tocorrect,replenishtheaccountingdocumentsrequiredwhenPartBreturntheunqualifiedvoucherandrelatedsupportingdocumentstimely.d)妥善保管所有原始凭证、财务报表及经税务机关审核后的纳税申报表等资料。Topreservealltheoriginalvouchers,financestatementsandtaxationsheets.e)甲方定期与乙方提供的帐面数额核对;每月必须在当月月底和乙方确定报税事宜。（包括确认：甲方向乙方告知的开票金额，抵扣金额等事宜）TocrosschecktheaccountbalanceprovidedbyPartB,andconfirmthemonthlytaxfilingissues.第2页共4页2(Includinginvoicedamountanddeductionsetc.)3)配备专人负责日常货币的收支和管理并编制货币收支流水账；Tomanagethedailyincomeandexpensesandmakemonetaryincomeandexpenditureaccountbyappointedcashier.4)每月号前(逢节假日提前)向乙方提供公司记账所需资料；ToprovidealltherequireddocumentstoPartyBforbookkeepingbythethirddateofthemonth.(Thedeadlinewillbeadvancedaccordinglyifthedateisanationalholiday.)5)积极配合乙方指派的工作人员的工作，由乙方人员验收所提供的相关资料；TofullycooperatewithPartyB’sappointedaccountant;alltherelevantdocumentsshouldbecheckedandacceptedbyPartyB.6)按本协议的规定及时足额交纳代理费；TopayagentfeetoPartyBaccordingtothetimeframestatedinthisAgreement.7)按时足额缴存纳税款项；Topaytaxaccordingtothetimeframestatedbytaxauthority.8)如果甲方不能及时、完整、真实提供符合税务要求的做账资料造成的一切后果有甲方自行承担。同时如果甲方原因造成乙方超出日常的工作量，甲方将支付相应的额外劳务报酬。ManagementofPartAwillresponsiblefortruthandcompletionofaccountingandtaxinformation.PartAshallbearalltheresponsibilitiesinprovidingunqualifieddocumentsordelayingprovidingrequireddocuments.AdditionalworkinghourscausedbyPartAwillbechargedaccordingly.2.2乙方责任范围PartyB1)指派财务专业人员负责交接收取记账所需财务资料；TocollectandtakebacktherequiredoriginalvouchersforbookkeepingbyPartyB’sappointedaccountant.2)复核甲方所提供原始凭证的合规性，并向甲方提供合法、合理性建议；TocheckPartyB’soriginalvouchersandprovidelegitimateandsuitablesuggestion.3)根据甲方提供的原始凭证按照中华人民共和国财政部制定的《企业会计准则》和《中华人民共和国外商投资企业会计制度》及其相关法律法规开展代理记账业务，编制记账凭证、账簿及会计报表，并合理保证会计处理与原始凭证的一致性；ToprovidebookkeepingagencyservicesaccordingtoAccountingStandardsforBusinessEnterprises&TheForeignInvestmentAccountingStandardsforBusinessEnterprisesofP.R.ChinahavebeenpromulgatedbytheMinistryofFinanceofChinaandrelevantlawsandpolicies.Tomakeaccountingvouchers,accountingbooksandaccountingstatementstoensuretheconsistencyoftheaccountingtreatmentandtheoriginalvouchers.4)在税务机关规定期限内及时完成各类纳税申报表并在税务机关指定的工作日前完成税务申报工作；Topreparealltherequiredtaxsheetswithinstatedtermandreporttotaxauthorityaccordingtotaxauthority’srequirementintime.5)在财政和税务部门规定的期限内编制和上交《企业年度会计报表》和《企业所得税年度申报表》及其附表；ToprepareandhandintheAnnualFinancialStatementforForeignInvestmentEnterpriseofP.R.China,AnnualIncomeTaxLiquidationAccountforForeignEnterpriseofP.R.Chinaetc.whichhavebeenassignedbyfinancialandtaxauthoritieswithinthestatedterm.6)年度终了，将甲方该年度的各类账簿、会计月报和税务月报装订成册退还甲方保管Attheendoftheyear,PartyBwillgivebackalltheboundaccountingbooks,accountingstatementsandtaxsheetstoPartyAforfiling.7)协助甲方完成税务机关检查事宜；ToassistPartyAinfinishingthetaxinspectionwiththetaxauthority.8)协助甲方完成税务机关检查事宜；ToassistPartyAinfinishingthetaxinspectionwiththetaxauthority.3．费用及付费方式ProfessionalFees1)甲方应每月支付代理费如果零销售额的申报，会计凭证20张以内，月服务费人民币元（大写人民币整），代理费按季度收第3页共4页3取，每季度日之前支付下季度的代理费；IfPartyAreportzerosalesandtheoriginalaccountingdocumentslessthan20,PartyAagreestopayPartyBRMB/monthforaccountingandtaxationagencyservices,itshallbepaidbythefirst5thdayforthequarter.有销售的申报，会计凭证在张以内，月服务费人民币元（大写人民币整），代理费按季度收取，每季度日之前支付下季度的代理费；IfPartyAreportsalesandtheoriginalaccountingdocumentslessthan,PartyAagreestopayPartyBRMB/monthforaccountingandtaxationagencyservices,itshallbepaidbythefirst5thdayforthequarter.2）如因甲方业务流量增加过多，连续两个月超