委托代理记账协议书 (中英文)

委托代理记账协议书

Accounting Agent Engagement Agreement

Date: 编号：

甲方：

Party A:

乙方：

Party B: .

委托事由 Recitals

1. 甲方希望委托乙方代理甲方的会计和税务工作；

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。

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 Accounting Agent Engagement Agreement (herein after referred to as “Agreement”) under Accounting Law of P.R. China and

relevant rules and regulations.

1. 权限申明 Authority and Jurisdiction

1.1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。

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”). Detailed service item describes in contract

appendix I.

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；

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。

Any articles, effect and interpretation of this Agreement and the settlement of disputes arising from this

Agr eement or its performance shall be governed by the law of the People’s Republic of China.

2．责任范围和委托项目 Responsibilities and Commitments

2.1甲方责任范围 Party A

1)建立健全内部控制，保证资产的完整性；

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

2)做账材料交接：

Accounting documents handover:

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；

To provide legal, true, exact and whole original vouchers and related supporting documents to

Party B which have been sorted and numbered.

b)负责原始凭证审核；

To responsible for audit of its original vouchers.

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；

To correct, replenish the accounting documents required when Part B return the unqualified

voucher and related supporting documents timely.

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。

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

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）

To cross check the account balance provided by Part B, and confirm the monthly tax filing issues.

( Including invoiced amount and deductions etc. )

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；

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

appointed cashier.

4)每月号前(逢节假日提前)向乙方提供公司记账所需资料；

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.)

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；

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

6)按本协议的规定及时足额交纳代理费；

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

7)按时足额缴存纳税款项；

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

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。

Management of Part A will responsible for truth and completion of accounting and tax information. Part A shall bear all the responsibilities in providing unqualified documents or delaying providing required documents. Additional working hours caused by Part A will be charged accordingly.

2.2乙方责任范围Party B

1)指派财务专业人员负责交接收取记账所需财务资料；

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

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；

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

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；

To provide bookkeeping agency services according to & < 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；

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；

To prepare and hand in the , etc. which have been assigned by financial and tax authorities within the stated term.

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

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)协助甲方完成税务机关检查事宜；

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

8)协助甲方完成税务机关检查事宜；

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

3．费用及付费方式 Professional Fees

1)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