中英文-税审业务约定书
企业所得税审核业务约定书模版-企业同会计师事务所签署
企业所得税审核业务约定书模版-企业同会计师事务所签署企业所得税审核业务约定书甲方：（企业名称）地址：联系人：电话：乙方：（会计师事务所名称）地址：联系人：电话：一、业务内容甲方委托乙方对其企业所得税纳税申报及申报所涉税款计算的真实性、准确性、合法性进行核定，为其提供企业所得税审核业务。
（以下简称“本业务”）二、受理时间甲方在向税务机关报送企业所得税申报材料之日起10个工作日内委托乙方进行本业务。
三、业务费用本业务的服务费用为：（具体数额）元。
费用由甲方支付，乙方提供发票。
四、服务标准1.审核企业所得税纳税申报表和所涉税款计算表，核对税务机关获取的原始数据，对甲方企业所得税纳税申报、税务处理、报税软件使用等方面的问题进行解答和建议。
2.在企业所得税责任申报期限前，将所涉税款计算结果逐项告知甲方并协助甲方完善所涉税款申报材料。
3.协助甲方对税务机关对企业所得税申报的核定结果提出异议，并协调与税务机关进行沟通和交涉。
4.针对企业所得税纳税申报信息毛病分析，提供纠正方案并协助甲方进行修正。
5.为企业制定完善税务内部管理制度，辅助公司达成合理避税以及税务风险规避。
五、服务时效乙方承诺在受理业务之日起10个工作日内提供审核报告，并随时与甲方沟通协助解答问题，直至完成本业务的所有服务事项。
六、责任和免责1.甲方负责提供完整的企业所得税申报材料。
2.若因甲方自身原因导致开具的审核报告出现错误，导致甲方企业税务损失，甲方应自行承担损失；若乙方在提供服务中存在疏漏，由乙方承担甲方损失的赔偿责任，但不超过本业务服务费用金额。
七、违约责任1.如甲方未按时支付本业务服务费用，应承担逾期付款的违约金，并应对由此产生的一切后果承担相应的法律责任。
2.如乙方未按时完成本业务服务事项，甲方有权提出催告。
乙方应在收到催告通知后三个工作日内完成业务服务，并按照协议赔偿因此产生的甲方的直接经济损失。
八、争议解决双方因本业务引起的纠纷或争议，应协商解决；如协商不能达成一致，应向乙方所在地人民法院诉讼解决。
所得税审核业务约定书模版
所得税审核业务约定书模版背景和目的所得税是企业和个人在取得所得时应纳纳税的一种税收。
通过对企业和个人所得情况进行审核，可以保证税收的合法性和公平性，维护国家财政稳定和税收秩序。
本文旨在提供所得税审核业务约定书的模版，以规范审核过程，确保审核结果的准确性和合法性。
签署方信息本约定书由以下双方签署：甲方：地址：______________联系人：______________电话：______________电子邮件：______________乙方：地址：______________联系人：______________电话：______________电子邮件：______________审核内容甲方将由乙方进行所得税的审核工作。
审核方式包括但不限于：•账务凭证及附件核对•营业收入及成本核算•资产负债表和利润表的审核•对特殊业务进行审核，如跨地区、民族等税收优惠政策的适用•其他相关审核事项工作计划审核标准及时间：乙方将依据国家有关法律法规和所得税计税方法进行审核，对甲方提供的材料进行逐一审核。
每个工作阶段的审核时间计划如下：1.筹备期：从合同签订之日起至开始审核前，约为10个工作日2.文档审核期：从开始审核至完成文档准备期，约为15个工作日3.实地调查期：包括实地查看材料、会计账簿的抽查，约为15个工作日4.统计分析期：数据统计和分析，约为10个工作日5.报告编制期：根据审核发现情况，形成并提交审核报告，约为25个工作日注：以上时间仅为参考时间，以具体调查情况和工作量大小确定具体时间。
费用标准乙方负责审核的相关费用将由甲方支付，费用包括但不限于乙方人员出勤、行程费用、资料复印等直接支出以及税收、附加税等间接支出。
费用总额将根据合同签订时商定的具体计费标准进行计算。
知识产权和保密所有双方就审核业务的信息和资料将被视为“机密信息”，并由双方保密，未经另一方事先书面同意，将不得向任何第三方透露或使用。
此外，本约定书中的所有知识产权及所有权归乙方所有。
英文验资业务约定书Audit Engagement Letter
12.The Client shall makeproperuse oftheAuditor’sReportandtheauditedFinancialStatements.TheAuditorsand the certified public accountants signing the Auditors’ Reportshall not take any responsibility for abuse of theAuditors’Report.
I.Purpose and scope of the engagement:
i.
Purpose:
ii.
Scope:(“the Financial Statements”)
II.Responsibilities of the either party
i.
Responsibilities of the Auditors:
6.
7.
8.As part of normal audit procedures,theClientshould furnishto the Auditorsawrittenrepresentationconfirmingthefollowing:
9.
(1)Authenticity and completeness of accounting records and files;
(2)
(3)existence or non-existence ofcertain material transactions and events, including (but not limited to)related party transactions, contingencies, post balance sheet date events, commitments and other significant events;and
审计业务约定书英文版范本院校审计类
《审计业务约定书》英文版范本（院校审计类）Audit Engagement Letter(REFERENCE)Our Ref.：Date ：The Incorporated Management Committee of(name of IMC School) (“School”)Dear Sirs,AUDIT ENGAGEMENT LETTERThe purpose of this letter is to set out the basis on which we are to act as auditors of the IMC and the respective areas of responsibility of the Incorporated Management Committee (“IMC”) and of ourselves.RESPONSIBILITIES OF INCORPORATED MANAGEMENT COMMITTEE AND AUDITORS1.As IMC of the School, you are responsible under the Education Ordinance for maintainingproper books or records of accounts and other financial records. You are also responsible for preparing accounts which present fairly (see Note) the financial transactions and financial position of the IMC and for ensuring that the IMC has complied with the relevant provisions of the Education Ordinance, the Codes of Aid, the relevant letters, circulars and guidelines issued to the IMC by the Education Bureau (EDB), if any.2.You are responsible for ensuring that the IMC has complied with laws and regulations,which are relevant to the operations of the IMC.3.You are responsible for procuring your Managers to give us fUll co-operation tofacilitate our audit work and for making available to us, as and when required, all the IMC,s books of account and all other relevant records and related information, including minutes of all meetings of the IMC.4.We have a statutory responsibility under the Education Ordinance to report to the EDBwhether in our opinion the accounts present fairly (see Note) the financialtransactions and financial position of the IMC. In arriving at our opinion, we are required to consider the following matters, and to report on any in respect of which we are not satisfied:(a)Whether proper books or records of account and other financial records have beenmaintained;(b)Whether the IMC,s income and expenditure account and balance sheet are inagreement with the books of accounts; and(c)Whether we have obtained all the information and explanations which we considernecessary for the purposes of our audit.5.We have a professional responsibility to report if the accounts do not comply in anymaterial respect with applicable accounting standards, unless in our opinion the non-compliance is justified in the circumstances. In determining whether or not thedeparture is justified, we consider:(a)Whether the departure is required in order for the accounts to present fairly; and(b)Whether adequate disclosure has been made concerning the departure.SCOPE OF AUDIT6.Our audit will be conducted in accordance with Hong Kong Statements on Auditing andStatements of Auditing Standards issued by the Hong Kong Institute of Certified Public Accountants, and will include such tests of transactions and of the existence, ownership and valuation of assets and liabilities as we consider necessary. We shall obtain an understanding of the accounting systems and internal control systems in order to assess their adequacy as a basis for the preparation of the accounts and to establish whether proper books of accounts have been maintained by the IMC. We shall expect to obtain such appropriate evidence as we consider sufficient to enable us to draw reasonable conclusions there from.7.The nature and extent of our procedures will vary according to our assessment of theIMC,s accounting system and, where we wish to place reliance on it, the internal control systems, and may cover any aspect of the IMC,s operations that we consider appropriate.Our audit is not designed to identify all significant weaknesses in the IMC,s systems but, if such weaknesses come to our notice during the course of our audit, which we think should be brought to your attention, we shall report them to you. Any such report may not be provided to third parties except the EDB to meet the requirement stipulated in the Code of Aid and other circulars/guidelines issued by the EDB, without our prior written consent. Such consent will be granted only on the basis that such reports are not prepared with the interests of anyone other than the IMC in mind and that we accept no duty or responsibility to any other party as concerns the reports.8.As part of our normal audit procedures, we may request you and your Managers andManagement Staff to provide written confirmation of certain oral representations which we have received from you and your Managers and Management Staff during the course of the audit on matters having amaterial effect on the accounts.9.In order to assist us with the examination of the accounts, we shall request sight ofall documents or statements, including the annual budget, operating and financial review, chairman,s statement and the IMC,s report, which may be issued with the accounts. We are also entitled to attend all general meetings of the IMC and to receive notice of all such meetings.10.The responsibility for safeguarding the assets of the IMC and for the prevention anddetection of fraud, error and non-compliance with law or regulations rests with the IMC.However, we shall endeavor to plan our audit so that we have a reasonable expectation of detecting material misstatements in the accounts or books of accounts (including those resulting from fraud, error or non-compliance with law or regulations), but our examination should not be relied upon to disclose all such material misstatements or frauds, errors or instances of non-compliance as may exist.11.Once we have issued our report we have no further direct responsibility in relation tothe accounts for that period. However, we expect that you will inform us of any material event occurring between the date of our report and that of submission of accounts to the EDB.12.The officer(s) of the EDB has the rights to communicate with us on matters concerningthe accounts and the supporting statements.FEES13.Our fees are computed on the basis of the time spent on your affairs by the partnersand our staff and on the levels of skill and responsibility involved. The audit fee can also be a fixed fee agreed before commencement of audit. Unless otherwise agreed, our fees will be billed at appropriate intervalsduring the course of the audit and will be due on presentation.AGREEMENT OF TERMS14.Once it has been agreed, this letter will remain effective, from one audit appointmentto another, until it is replaced arising from changes in audit scope or othercircumstances. We shall be grateful if you could confirm in writing your agreement to these terms by signing and returning the enclosed copy of this letter, or let us know if they are not in accordance with your understanding of our terms of engagement.Yours faithfully,ABC & Co.Certified Public AccountantsNote:The EDB considers “present fairly” represent:(a)the IMC has complied with the accounting requirements of the Education Ordinance,the Code of Aid, the relevant letters, circulars and guidelines issued by the EDB, as amplified by instructions and notes for the guidance of Auditors issued by theEDB from time to time;(b)the IMC has used the government subvention in accordance with the rules and ambitsof the grants as promulgated in the Code of Aid, relevant letters, circulars andguidelines issued by the EDB from time to time;(c)the balances of individual grant accounts are correct;(d)the accounts present fairly the state of the IMC,s affairs as of the school year enddate and of its results for the accounting year;(e)in the case an IMC which operates also a private section o boarding section, theconsolidated accounts present fairly the state of the IMC's affairs as of the school year end date and of its results for the accounting year.According to the EDB, the term “present fairly” means that the IMCs have complied with stipulations in sections 40BB(1) and (2) of the Education Ordinance. [The term “true and fair view ” means the schools have prepared the accounts in accordance with the requirements of the Education Ordinance, the relevant Code of Aid and the relevant letters, circulars and guidelines issued by the EDB to the schools concerned.]In preparing the auditors, report, auditors should make reference to the prevailing EDB circular memoranda on submission of annual accounts. Adaptation has to be madeto suit the circumstances of IMC schools, like the adoption of the following: EOEBG instead of OEBG;Teacher Relief Grant instead of the Substitute Teacher Grant;One-off Cash Grant for the establishment of IMC;Reimbursement of relevant expenses on a need basis (at a ceiling of $350,000) for meeting the expenditure incurred for the operation of the IMC;Other grants announced from time to time.IMCs should also refer to updated circulars issued by the EDB from time to time for relevant guidance.We agree to the terms of this letter.Supervisor, for and on behalf ofthe Incorporated Management Committee of (Name of School)Date:。
2_2.2业务约定书-税审-通用版
业务约定书编号：甲方：乙方：深圳市税务师事务所（特殊普通合伙）兹有甲方委托乙方对甲方进行税务鉴证，经友好协商，甲乙双方的责任及有关事项约定如下：一、委托事项：（一）项目名称：2017年度企业所得税汇算清缴鉴证报告（二）具体内容及要求：按相关税法及主管税务机关要求。
（三）完成时间：年月日二、义务及责任：（一）甲方的义务及责任1、甲方应对乙方开展审核工作给予充分的合作，提供必要的条件，并按乙方的要求，提供账册、会计凭证、财务报表、纳税申报表以及其他在审核过程中需要查看的各种文件资料。
2、甲方对建立健全企业内部控制，会计资料的真实、合法、完整，财务报表、账册、凭证充分披露有关信息和资产的安全性负有全部责任。
如因甲方提供的资料失实或不完整，造成乙方代理和鉴证结果错误，甲方应承担因此造成的乙方全部损失。
3、作为审核程序的一部分，甲方应提供一份管理当局声明书，对有关财务资料、税务资料的情况作必要的说明。
4、甲方应按照约定的条件，及时、足额的支付鉴证、代理费用。
不按约定时间支付的，应按约定数额每日1‰的比例支付滞纳金。
5、甲方于年月日之前提供完乙方代理、鉴证所需要的资料。
(二) 乙方的义务及责任1、乙方接受委托后，应及时委派专业人员为甲方提供约定的服务。
2、按照国家有关税收法规的要求，对甲方提供的相关财务、税务资料，实施必要的鉴证审核程序。
3、乙方对在执行业务过程中知悉的甲方商业秘密负有保密责任。
除法律另有规定者外，未经甲方同意，乙方不得将甲方提供的资料对外泄露。
三、乙方收费及其约定：1、本约定事项的收费金额为人民币: 元（大写）: 元整，乙方发生的相关异地差旅、食宿等费用甲方另行据实给付。
2、甲方支付上述费用采取以下（）方式：（1）乙方完成约定事项后日内一次性支付全部款项。
（2）自本业务约定书签订后日内预付本约定事项收费金额的 %，乙方完成约定事项后日内一次性支付余款。
3、如果甲方逾期不支付有关费用，乙方有权终止或解除本业务约定书，乙方不承担因此产生的任何责任。
税务代理业务约定书(2021新版)
The contract is applicable to Party A and Party B in order to clarify their rights and obligations and ensure that the legitimate rights and interestsof both parties are not harmed.（合同范本）甲方：___________________乙方：___________________日期：___________________税务代理业务约定书(2021新版)税务代理业务约定书(2021新版)说明：本合同书适用于甲乙双方为明确各自的权利和义务，经友好协商签署合同，保证权利双方合法权益不受损害。
可用于实体印刷或电子存档（使用前请详细阅读条款）。
被代理人（甲方）：_________代理人（乙方）：_________甲、乙双方根据《中华人民共和国民法通则》、《中华人民共和国合同法》、《中华人民共和国税收征管法》，签订税务代理协议如下：一、代理事项_________。
二、代理期限_________年_________月_________日至_________年_________月_________日。
三、代理费用_________。
四、付款方式1．双方同意就乙方依本协议提供的服务，甲方应按下述规定向乙方支付代理服务费：a．服务费总额：人民币（大写）_________。
b．在本协议签署之日，甲方向乙方支付服务费总额的50％，即人民币_________元。
c．_________日甲方向乙方支付余款，即人民币_________元。
2．如甲方无故终止履行协议则已收的代理费用不退；如乙方无故终止协议则已收的合理费用全部退还甲方。
3．与相关政府部门协调联系时，如需必要应酬的，经甲方同意并由甲方主持，该应酬费用由甲方承担。
4．如因委托的代理事项遇到重大问题，致使乙方实际工作量有较大幅度增加，甲方在了解实际情况后，与乙方协商酌情调增代理费用。
外商投资企业外方权益确认表审核业务约定书-中英对照
外商投资企业外方权益确认表审核业务约定书Audit Engagement LetterFor the Statement of Foreign Equity in Foreign-invested Enterprises甲方Party A:乙方Party B:Grant Thornton兹由甲方委托乙方对201X年度外商投资企业外方权益确认表（以下简称“外方权益确认表”）进行审核，经双方协商，达成以下约定：Party A hereby appoints Party B to perform the audit on statement of foreign equity in foreign-invested enterprises (referred hereinafter as "Statement of Foreign Equity") for the year ended December 31, 201X. After consultation, both parties have reached the following agreements. Details of the engagement are as followed:一、审核的目标和范围1. The Objectives and Scope of the Audit乙方接受甲方委托，根据国家外汇管理的法律、法规和中国注册会计师协会制定的《外商投资企业外方权益确认表审核指导意见》，对甲方编制的201X年度外方权益确认表进行审核，并就甲方外方权益确认表的编制是否在所有重大方面按照国家外汇管理的有关规定编制提出审核结论。
According to the terms of engagement, Party B will conduct an audit of the Statement of Foreign Equity as at December 31, 201X, prepared by Party A in accordance with the relevant state regulations on foreign exchange and Audit Guidance on Statement of Foreign Equity in Foreign-invested Enterprises set out by the Chinese Institute of Certified Public Accountants. And express an opinion as to whether the Statement of Foreign Equity is prepared, in all material respects, in accordance with the relevant state regulations on foreign exchange.二、甲方的责任2. Responsibilities of Party A1、根据《中华人民共和国会计法》及国家外汇管理的相关法规的规定，甲方及甲方负责人有责任保证外方权益情况相关会计资料的真实性和完整性。
OECD税收协定范本(中英对照文本
Art. 21 Other income
CHAPTERIV
Taxation of capital
Art. 22 Capital
CHAPTERV
Methods for elimination of double taxation
Art.23 AExemption method
e) the term "international traffic" means any transport by a ship or aircraft operatedby an enterprise that has its place of effective management in aContractingState,except when the ship or aircraft is operated solely between places in the otherContractingState;
Art. 7 Business profits
Art. 8 Shipping, inland waterways transport and air transport
Art. 9 Associated enterprises
Art. 10 Dividends
Art. 11 Interest
Art. 12 Royalties
(i) any individual possessing the nationality or citizenship of thatContractingState; and
(ii) any legal person, partnership or association deriving its status as such fromthe laws in force in thatContractingState;
审计业务约定书(中英文)
日期: Date:委托单位: Client:受托单位:Practitioner: Certified Public Accountants Limited兹由（以下简称“贵公司”）委托会计师事务所有限公司（以下简称“本所”）所对其2006年度财务报表进行审计。
经双方协商，达成以下约定：(referred hereinafter as the "Company”) requests Certified Public Accountants Limited (referred hereinafter as "We") to perform the audit on the financial statements for the year ended 31 December 2006. Details of the engagement are as followed:一、业务范围与审计目标 Scope and audit objectives1、本所接受委托，对贵公司按照《企业会计制度》编制的2006年12月31日的资产负债表、2006年度的利润表、现金流量表和财务指标补充资料表以及财务报表附注（以下统称财务报表）进行审计。
According to the terms of engagement, we will audit the balance sheet at of 31 December 2006, the income statement, the cash flow statement, the supplemental statement of financial ratios and notes to the financial statements for the year ended 31 December 2006, (referred hereinafter as the "financial statements”) of the Company which are prepared in accordance with Accounting System for Business Enterprises.2、本所将依据审计准则，通过执行审计工作，对财务报表的下列方面发表审计意见：(1) 财务报表是否按照《企业会计制度》的规定编制；(2) 财务报表是否在所有重大方面公允反映贵公司的财务状况、经营结果和现金流量。
审计业务约定书(中英文)
审计业务约定书Audit Engagement Letter（2007）康正审字第[ ]号Our Ref: (2007) Kangzheng Shen No.委托单位: 受托单位: 广州万隆康正会计师事务所有限公司Client: Practitioner: Guangzhou Wanlong KangzhengCertified Public Accountants Limited 地址: 地址: 广东省广州市新港西路135号中大科技综合楼6楼607 Address: Address: Room 607, 6/F, Science & TechnologyBuilding, West Gate, ZhongshanUniversity No. 135 West XingangRoad Guangzhou, Guangdong, China 电话 (Tel): (86- ) 电话 (Tel): (86-20)84112699传真(Fax): (86- ) 传真(Fax): (86-20)84113530兹由（以下简称“贵公司”）委托广州万隆康正会计师事务所有限公司（以下简称“本所”）所对其2006年度财务报表进行审计。
经双方协商，达成以下约定：(referred hereinafter as the "Company”) requests Guangzhou Wanlong Kangzheng Certified Public Accountants Limited (referred hereinafter as "We") to perform the audit on the financial statements for the year ended 31 December 2006. Details of the engagement are as followed:一、业务范围与审计目标A. Scope and audit objectives1、本所接受委托，对贵公司按照《企业会计制度》编制的2006年12月31日的资产负债表、2006年度的利润表、现金流量表和财务指标补充资料表以及财务报表附注（以下统称财务报表）进行审计。
审计业务约定书(2021)
The contract is applicable to Party A and Party B in order to clarify their rights and obligations and ensure that the legitimate rights and interestsof both parties are not harmed.（合同范本）甲方：___________________乙方：___________________日期：___________________审计业务约定书(2021)审计业务约定书(2021)说明：本合同书适用于甲乙双方为明确各自的权利和义务，经友好协商签署合同，保证权利双方合法权益不受损害。
可用于实体印刷或电子存档（使用前请详细阅读条款）。
委托方：_________________（以下简称甲方）受托方：_________________（以下简称乙方）依据《中华人民共和国合同法》、《中华人民共和国注册会计师法》、《中国注册会计师独立审计准则》等规定，经双方协商一致，签订本合同，以资共同遵守。
第一条委托目的和内容甲方委托乙方：_________________________________________。
第二条会计责任与审计责任1．甲方承担会计责任（管理当局的责任），即建立健全的内部控制制度，保护资产的安全，并保证其提供的全部资料的真实性、完整性和合法性；2．乙方承担审计责任，即依据《中国注册会计师独立审计准则》的规定，对所出具的审计报告承担责任。
第三条甲方义务1．按约定时间提供审计业务所需全部资料，包括财务会计资料及其他相关资料；2．协助乙方查看业务现场，并提供其他必要的协助；3．按约定条件及时足额支付审计费用，不以足额支付审计费用为条件影响报告意见；4．按委托目的正确使用审计报告，不给使用人关于审计报告理解的误导。
第四条乙方义务1．严格依据有关法律、法规和《中国注册会计师独立审计准则》执行业务；2．应于_________________前出具审计报告；3．对在业务执行过程中获悉的商业秘密保密。
AUDITREPRESENTATIONENGAGEMENTLETTER审计业务约定书表示
AUDIT REPRESENTATION ENGAGEMENT LETTERRE: Audit RepresentationDear This letter confirms the terms of our agreement regarding representation of you in connection with thefor the tax yea r(s) Our representation applies only to tax matters concerning your income tax return and the examination of this return by the In addition, we must advise you that our representation does not constitute legal representation by an attorney. If you believe you need legal advice or legal representation, you should consult an attorney.Our fees for providing audit representation are as follows. Results of the audit are not guaranteed.••hourly limit. • $200 - Individuals who are not H&R Block tax preparation clients, limited to 10 hours of service. Hourly feeof $40/hour after initial hourly limit expires.We will represent you before the taxing authority during this examination, unless the representation is terminated in writing by either party. For us to adequately represent you, we must have your cooperation. Failure to fully cooperate in the preparation of your case could hinder our ability to resolve your case as favorably as possible. Therefore, you agree to:•Promptly respond to our phone calls, correspondence and requests for information. •Notify us of any changes in address, phone number or employment. •Furnish all documents and records related to the tax year(s) under examination. •Promptly inform us of all contact with the IRS. •Appear and participate as required at all scheduled meetings and conferences. •Provide us with all relevant facts (family, business or financial) that are pertinent to resolving your tax matter. • Provide us with accurate and complete information . Note: We generally will not independently verifyinformation you provide. However, we may ask you for further clarification and expect you to provide thatclarification promptly and candidly.•Cooperate fully with us in our attempt to resolve your tax matter. Failure to fully comply with any of the above conditions could result in our withdrawal from representation. In addition, we reserve the right to withdraw from representation if we discover you have either intentionally or negligently misrepresented or omitted any material facts with regard to this matter.Your fee for audit representation will be :. $0 - H&R Block Peace of Mind® Extended Service Plan clients or Worry-Free Audit Support clients$120 - H&R Block tax preparation clients, limited to 10 hours of service. Hourly fee of $40/hour after initialPreparing America's taxes since 1955Mr./Mrs./Ms. Client NameClient AddressCity, State Zip CodeMr./Mrs./Ms. Client Name:Your Address, City, State XXXXXTel XXX-XXX-XXXX Fax XXX-XXX-XXXX Please Select[Years][Years]Select one Internal Revenue Service.During the audit process, the Internal Revenue Service examining agents may ask to interview you directly. However, you have a legal right to be represented by a professional authorized to provide representation before the IRS or other tax authority and do not have to meet with the examining agent unless you are served with an enforceable administrative summons. It is in your best interest to refer any questions or other contact from arevenue agent or other tax official to us without any discussion with the tax official. While we are representing you in this matter, you agree that any direct contact by the IRS will be promptly referred to us as your authorized representative.To indicate that this letter correctly summarizes the terms of our representation, please sign and return one copy to us. In addition, please sign the enclosed Form 2848, Power of Attorney and Declaration of Representative , and return it to us for submission to the IRS. The Power of Attorney is used to notify the IRS that we are your authorized representative in this matter.Enclosed you will also find a list of documents, records, and other information we need you to provide to us so we can represent you in this matter. Please provide the requested information no later thanSincerely,H&R BlockBy_________________________________ Date_____________Enclosures:I/We understand and accept the terms and conditions of this letter.____________________________________ Date_____________Client signature____________________________________ Date_____________Client signaturePreparing America's taxes since 1955Your Name Here Your Address, City, State XXXXXTel XXX-XXX-XXXX Fax XXX-XXX-XXXX Enclosure 1Enclosure 2Enclosure 3。
涉税鉴证业务约定书(中英文)
涉税鉴证业务约定书(中英文)Party XXX with the Tax n and Management Law of the People's Republic of China and related XXX.2、提供与涉税业务有关的所有资料，并确保其真实性和完整性。
Party XXX.3、按时支付涉税鉴证服务费用。
Party A shall pay the tax-related XXX.二）甲方的义务Party A’XXX1、积极配合乙方的工作，提供必要的协助。
Party XXX Party B and provide necessary assistance.2、遵守国家税收法律法规，及时缴纳税款。
Party XXX.3、对乙方提出的问题及时作出回应并提供解决方案。
Party XXX Party B'XXX.三、乙方的责任与义务Party B’XXX一）乙方的责任Party B’s responsibilities1、按照法律法规和职业道德准则，认真、独立、客观、公正地完成涉税鉴证服务工作。
Party B XXX。
independently。
objectively。
and impartially in accordance with laws。
ns。
and nal ethics.2、对甲方提供的涉税资料进行审查，出具符合法律法规和职业准则要求的鉴证报告。
Party B shall review the tax-related materials provided by Party A and XXX laws。
ns。
and nal standards.3、对甲方提供的资料进行保密，不得泄露。
Party B shall keep Party A'XXX.二）乙方的义务Party B’XXX1、在规定时间内完成涉税鉴证服务工作，并及时提交鉴证报告。
Party B XXX.2、对甲方提出的问题及时作出回应并提供解决方案。
税收审核协议模板
税收审核协议模板甲方：（公司/机构名称）地址：联系人：电话：乙方：（税务部门/机构名称）地址：联系人：电话：一、协议背景为了保证甲方的税务合规性，确保税务申报的真实准确性，双方达成以下协议。
二、协议内容1. 甲方委托乙方进行税收审核工作，乙方将依法依规对甲方的税务相关业务进行调查与核实。
2. 甲方将积极配合乙方的税收审核工作，提供所有需要的文件、记录等相关资料，并确保其真实准确性。
3. 乙方将对甲方提供的资料进行审核，并在审核过程中及时与甲方沟通，提供建议和指导。
4. 若发现甲方在税务申报中存在任何违法行为或误报、漏报的情况，乙方有权要求甲方进行纠正，并协助甲方进行处理。
5. 双方应保护对方提供的保密信息，不得擅自泄露或向第三方披露。
6. 本协议自双方签字盖章之日起生效，有效期为______年。
三、违约与争议解决1. 若任何一方违反本协议的约定，违约方应承担相应责任，并赔偿对方因此所造成的损失。
2. 双方在履行协议过程中发生争议，应通过友好协商解决。
如协商不成，可向有关部门申请调解或提起诉讼。
四、协议终止1. 协议期满后，若双方无异议，本协议自动终止。
2. 双方可在协议期满前书面通知对方终止协议，但需提前提出______天的通知。
3. 本协议提前终止时，双方应完成未尽事宜，并进行结算。
五、其他条款1. 本协议的任何修改、补充或附加条款均须双方以书面形式签署。
2. 本协议的效力、解释及争议的解决均适用中华人民共和国的法律。
3. 本协议一式两份，甲方与乙方各执一份，具有同等法律效力。
甲方（盖章）：乙方（盖章）：日期：日期：。
税务审计业务约定书
税务审计业务约定书一、背景本约定书是由以下双方共同签署，旨在规定税务审计业务的相关事项。
二、定义1. 税务审计：指对企业的财务状况、税务申报、税收合规等方面进行调查和审计的业务活动。
2. 委托方：指需进行税务审计的企业或组织。
3. 审计方：指承担税务审计任务的审计机构或个人。
三、业务内容1. 委托方授权审计方对其相关财务和税务情况进行全面审计，并提供相应的审计报告。
2. 审计方应按照法律法规和职业道德规范的要求，进行独立、客观、公正的审计工作。
3. 委托方应积极配合审计方的工作，提供必要的文件、资料和信息。
4. 审计方不得将委托方的商业机密和敏感信息透露给任何第三方。
四、责任与义务1. 审计方应保护委托方的合法权益，确保审计结果的准确性和可靠性。
2. 委托方应履行提供真实、完整、准确的财务和税务信息的义务。
3. 双方应保持良好的沟通和协调，及时解决出现的问题或争议。
五、保密条款1. 双方在执行本约定书的过程中可能接触到彼此商业机密和敏感信息，应予以保密。
2. 未经一方事先书面同意，任何一方不得将涉及本约定书内容的信息透露给非授权人员。
六、生效与解除1. 本约定书自双方签署之日起生效，有效期为一年。
2. 在有效期届满前，如有需要延期或解除本约定书，双方应书面协商并达成一致。
七、争议解决本约定书的解释与执行均适用中华人民共和国的法律法规。
如发生争议，双方应友好协商解决；若协商不成，双方同意提交有管辖权的人民法院进行仲裁。
以上是双方就税务审计业务的约定，双方应严格遵守并履行相关义务。
委托方：_________________ 审计方：_________________日期：___________________ 日期：___________________。
中英文-税审业务约定书
涉税鉴证业务约定书编号：甲方（委托方）：乙方（受托方）：甲方税务登记号：乙方税务师事务所执业证编号：兹有甲方委托乙方提供涉税鉴证业务，依据《中华人民共和国合同法》及有关规定，经双方协商，达成以下约定：一、委托事项（一）项目名称：年度所得税汇算清缴（二）具体内容及要求：甲方委托乙方审查20 年度涉税缴纳情况并出具年度所得税汇算清缴鉴证报告（三）完成时间：20 年二、甲方的责任与义务（一）甲方的责任1、根据《中华人民共和国税收征收管理法》及其有关规定，甲方有责任保证会计资料及纳税资料的真实性和完整性。
2、按照现行税收法律、法规和政策规定依法履行纳税义务是甲方的责任。
这种责任还应当包括：（1）建立、完善并有效实施与会计核算、纳税申报相关的内部控制。
（2）符合会计准则及其有关规定。
（3）严格按照税收规定进行纳税调整。
3、甲方不得授意乙方人员实施违反国家法律、法规的行为。
4、基于重要性原则、截止性测试的性质和审核过程中的其他固有限制，以及甲方内部控制的固有局限性，经乙方审核后仍然可能存在未被发现的风险，乙方出具的鉴证报告不能因此减轻甲方应当承担的法律责任。
（二）甲方的义务1、按照乙方要求，及时提供完成委托事项所需的会计资料、纳税资料和其他有关资料，并保证所提供资料的真实性和完整性。
2、确保乙方不受限制地接触任何与委托事项有关的记录、文件和所需的其他信息，并答复乙方工作人员对有关事项的询问。
3、为乙方工作人员提供必要的工作条件和协助，主要事项将由乙方于外勤工作开始前提供清单。
4、按本约定书的约定及时足额支付委托业务费用以及其他相关费用。
未按规定时间支付委托费用的，应按约定金额____%的比例支付违约金。
三、乙方的责任和义务（一）乙方的责任1、乙方应严格按照现行税收相关法律、法规和政策规定以及《注册税务师管理暂行办法》及其有关规定，本着独立、客观、公正的原则，对甲方提供的有关资料进行审核鉴证。
2、乙方应当制定合理计划和实施能够获取充分、适当证据的审核程序，为甲方的委托事项提供合理保证。
loe业务约定书
业务约定书日期：XXXX年XX月XX日甲方：[公司名称]地址：[公司地址]联系人：[联系人姓名]电话：[联系人电话]乙方：[审计师事务所名称]地址：[审计师事务所地址]联系人：[联系人姓名]电话：[联系人电话]鉴于甲方委托乙方执行指定的业务，双方经友好协商，达成如下约定：一、业务范围乙方同意接受甲方的委托，对甲方指定的[业务范围描述]进行审计、审核、评估或其他相关业务。
二、工作时间与地点1. 工作时间：自XXXX年XX月XX日起至XXXX年XX月XX日止。
2. 工作地点：根据业务需要，由甲方安排。
三、服务费用及支付方式1. 服务费用：甲方向乙方支付的费用包括基本费用和额外工作费用。
基本费用为人民币XXX万元，额外工作费用根据实际工作量计算。
2. 支付方式：甲方在合同签订后7个工作日内向乙方支付基本费用的50%作为预付款，余款在乙方完成全部工作并经甲方验收合格后支付。
额外工作费用在验收合格后根据实际工作量结算。
四、保密条款乙方应对在执行本业务过程中接触到的甲方的商业秘密、保密信息等资料予以保密，不得向任何第三方透露或使用。
五、违约责任如甲、乙任何一方违反本合同的任何条款，均应承担相应的违约责任。
违约责任包括但不限于赔偿对方因此造成的直接损失和间接损失。
六、争议解决方式如因本合同的订立、效力、履行、解释和争议解决等发生争议，双方应首先友好协商解决；协商不成的，任何一方均有权将争议提交至有管辖权的人民法院诉讼解决。
七、其他条款1. 本合同一式两份，甲、乙双方各执一份，具有同等法律效力。
2. 本合同未尽事宜，双方可另行签订补充协议，补充协议与本合同具有同等法律效力。
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涉税鉴证业务约定书编号：甲方（委托方）：乙方（受托方）：甲方税务登记号：乙方税务师事务所执业证编号：兹有甲方委托乙方提供涉税鉴证业务，依据《中华人民共和国合同法》及有关规定，经双方协商，达成以下约定：一、委托事项（一）项目名称：年度所得税汇算清缴（二）具体内容及要求：甲方委托乙方审查20 年度涉税缴纳情况并出具年度所得税汇算清缴鉴证报告（三）完成时间：20 年二、甲方的责任与义务（一）甲方的责任1、根据《中华人民共和国税收征收管理法》及其有关规定，甲方有责任保证会计资料及纳税资料的真实性和完整性。
2、按照现行税收法律、法规和政策规定依法履行纳税义务是甲方的责任。
这种责任还应当包括：（1）建立、完善并有效实施与会计核算、纳税申报相关的内部控制。
（2）符合会计准则及其有关规定。
（3）严格按照税收规定进行纳税调整。
3、甲方不得授意乙方人员实施违反国家法律、法规的行为。
4、基于重要性原则、截止性测试的性质和审核过程中的其他固有限制，以及甲方内部控制的固有局限性，经乙方审核后仍然可能存在未被发现的风险，乙方出具的鉴证报告不能因此减轻甲方应当承担的法律责任。
（二）甲方的义务1、按照乙方要求，及时提供完成委托事项所需的会计资料、纳税资料和其他有关资料，并保证所提供资料的真实性和完整性。
2、确保乙方不受限制地接触任何与委托事项有关的记录、文件和所需的其他信息，并答复乙方工作人员对有关事项的询问。
3、为乙方工作人员提供必要的工作条件和协助，主要事项将由乙方于外勤工作开始前提供清单。
4、按本约定书的约定及时足额支付委托业务费用以及其他相关费用。
未按规定时间支付委托费用的，应按约定金额____%的比例支付违约金。
三、乙方的责任和义务（一）乙方的责任1、乙方应严格按照现行税收相关法律、法规和政策规定以及《注册税务师管理暂行办法》及其有关规定，本着独立、客观、公正的原则，对甲方提供的有关资料进行审核鉴证。
2、乙方应当制定合理计划和实施能够获取充分、适当证据的审核程序，为甲方的委托事项提供合理保证。
3、乙方有责任在鉴证报告中指明发现的甲方违反国家法律法规且未按乙方的建议进行调整的事项。
（二）乙方的义务1、乙方应当按照约定时间完成委托事项，并出具真实、合法的鉴证报告。
2、除下列情况外，乙方应当对执行业务过程中知悉的甲方信息予以保密：（1）取得甲方的授权；（2）根据法律法规的规定，为法律诉讼准备文件或提供证据；（3）监管机构对乙方进行行政处罚所实施的调查、听证、复议等程序。
3、由于乙方过错导致甲方未按规定履行纳税义务的，乙方应当按照有关法律、法规及相关规定承担相应的法律责任。
4、属于乙方原因未按约定时限完成委托事项并给甲方造成损失的，应当承担相应的赔偿责任。
四、约定事项的收费（一）按照注册税务师行业收费的有关规定，完成本委托事项费用为人民币（大写）__ 元整（￥）。
（二）上述费用自本约定书生效之日起___日内预付业务费用总额的____%；其余费用按方式支付。
（三）由于无法预见的原因，导致乙方从事本委托事项完成的实际时间较本约定书签订时预计的时间有明显的增加或减少时，甲乙双方应通过协商，相应调整本约定书第四款第（一）项所述业务费用总额。
（四）由于无法预见的原因，导致乙方人员抵达甲方工作现场后，本约定书项目不再进行，甲方不得要求退还预付的业务费用；如上述情况发生于乙方人员完成现场审核工作之后，甲方应另行向乙方支付人民币元的补偿费，该补偿费应于甲方收到乙方的收款通知之日起日内支付。
（五）由于无法预见的原因，发生的与本次委托事项有关的其他费用（包括交通、食宿费等），由双方协商解决。
五、鉴证报告的出具和使用（一）乙方应当按照国家发布的相关业务准则所规定的格式和类型，出具真实、合法的鉴证报告。
（二）乙方向甲方出具鉴证报告一式份。
（三）甲方不得修改或删节乙方出具的鉴证报告；不得修改或删除重要的数据、重要的附件和所作的重要说明。
六、约定事项的变更如果出现不可预见的情形，影响审核鉴证工作如期完成，或需要提前出具审核报告时，甲乙双方均可要求变更约定事项，但应提前通知对方，并由双方协商解决。
七、约定事项的终止（一）本约定书签订后，双方应当按约履行，不得无故终止。
如遇法定情形或特殊原因确需终止的,提出终止的一方应提前通知另一方，并由双方协商解决。
（二）在终止业务约定的情况下，乙方有权就本约定书终止之日前对约定事项所付出的劳动收取合理的费用。
八、适用法律和争议解决本约定书的所有方面均应适用中华人民共和国的法律进行解释并受其约束。
与本约定书有关的任何纠纷或争议，双方均可选择如下一种解决方式：1、提交进行仲裁；2、向有管辖权的人民法院提起诉讼。
九、本约定书的法律效力（一）本约定书经双方授权代表人签字并加盖单位公章之日起生效，并在双方履行完成约定事项后终止。
（二）本约定书一式二份，甲乙方各执一份，具有同等法律效力。
十、其他事项的约定本约定书未尽事宜，经双方协商另行签订的补充协议，与本约定书具有同等法律效力。
（外文版约定书最终以中文版解释为准）甲方：乙方：（盖章）（盖章）授权代表：（签名或盖章）授权代表：（签名或盖章）地址：地址：电话：电话：联系人：联系人：签约日期：签约地点：Tax-related Verification AgreementContract No.Party A:Tax Registration Number:Party B:License number:Whereas, Party A engages Party B to provide tax-related verification service, Party A and Party B reach the agreement through negotiation in accordance with Contract Law of the People’s Republic of China and other related regulations under the following terms and conditions.1. Subject(1) Name of the project：Auditing Of Tax Return(2) Specific contents and requirements:Auditing of Tax Return in Y20(3) Due date: audit report shall be issued 7 working days after the audited submits all the related materials.2. Party A’s responsibilities and obligations(1) Party A’s responsibilities(i) Party A shall be liable for authenticity and completeness of the accounting materials and tax payment materials in accordance with Law of the Peoples Republic of China on the Administration of Tax Collection and other related regulations.(ii) To fulfill tax payment obligation in accordance with current tax-related laws, regulations and policies is Party A’s responsibility. This responsibility shall include (a) to establish, improve and effectively execute internal control in connection with accounting and tax returns. (b) to conform to accounting guidelines and its related provisions; and (c) to make tax adjustment strictly according to tax collection regulations.(iii) Party A shall not instruct Party B’s personnel to act against the national laws and regulations.(iv) There may be possible risks that are not identified after audit by Party B due to materiality principle, nature of cutoff test, other inherent limit of the audit and indigenous localization of Party A’s internal control. Party B’s issue of the verification report shall not relieve Party A from its due legal responsibilities.(2) Party A’s obligations(i) Party A shall provide accounting materials, tax payment materials and other materials required by the engagement on a timely basis according to Party B’s requirements.(ii) Party A shall ensure Party B to access any records, documents and other necessary information in connection with the subject without limit and reply to Party B’s inquiry on the subject.(iii) Party A shall provide necessary working conditions and assistance to Party B’s working personnel. Party B shall provide list of main issues before commencement of fieldwork.(iv) Party A shall make payment for the engagement and others in full and within the period agreed in the agreement. If Party A fails to make payment when due, Party A shall pay penalty for default at the rate of ‰of the agreed payment per day.3. Party B’s responsibilities and obligations(1) Party B’s responsibilities(i) Party B shall audit and verify the materials provided by Party A under the independent, objective and impartial principles in accordance with related laws, regulations and policies in force as well as Interim Measures for the Administration of Certified Tax Agents and the related provisions.(ii) Party B shall work out sound plan and implement the audit process to obtain sufficient and appropriate evidence and provide reasonable guarantee for Party A’s commitment.(iii) Party B shall be liable to include in the verification report the matters that Party A violates the national laws and regulations and Party A fails to adjust as suggested by Party B(2) Party B’s obligations(i) Party B shall complete the commitment within the period as agreed and issue authentic and legal verification report.(ii) Party B shall keep the information from Party A during execution of the business in confidence, except (1) with consent of Party A; (b) preparing documents or providing evidence for lawsuit as required by laws; and (c) investigation, hearing and reconsideration by the regulatory organs for administrative sanction on Party B.4. Charges for the subject(1) According to the related regulations on charges in the certified tax agent industry, charges for the subject under the agreement is RMB (in words)_____ ____(￥__________.)(2) The above-mentioned charges shall be paid % on the date when the agreement is signed；.(3) If unpredictable events cause great increase or decrease of the period for Party B to fulfill the agreement, Party A and Party B should agree to adjust the total charges specified in Clause 4(1) through negotiation.(4) If the project agreed in the agreement is prevented by unpredictable events after Party B’s personnel arrive at Party A’s site, Party A shall not require refund the advance payment. In this happens after Party B’s personnel complete the site audit, Party A shall make additional compensation of RMB _________to Party B on the date when Party A receive Party B’s invoice.(5) Other expenses in connection with the engagement and arising from unpredictable cause (including traffic, food and accommodation, etc.) shall be agreed by the parties through negotiation.5. Issue and use of the verification report(1) Party B shall issue authentic and legal verification report in the format and type specified in the related service guidelines issued by the State.(2) Party B shall issue _____original of the verification report to Party A.(3) Party A shall not make modification to or deletion from the verification report issued by Party B and shall not make modification or deletion of the important data, important annexes or important notes.6. Alteration of the agreementIf unpredictable cases produces impact on completion of the audit and verification within the specified period, or cause the audit report to be submitted earlier, either of the parties can alter the agreed matters with a prior written notice to the other and the both parties shall settle them through negotiation.7. Termination of the agreement(1) The both parties shall fulfill the agreement and shall not terminate it without good cause upon signature. If the agreement is required terminating by laws or special causes, the party terminating the agreement shall give a prior written notice and the both parties shall negotiate it.(2) Party B shall be entitled to payment for the labor made as agreed before the termination of the8. Applicable laws and dispute settlementAll of the agreement shall be interpreted and governed by the laws of the People’s Republic of China. Any disputes in connection with the agreement shall be settled through friendly negotiation. If negotiation fails, the disputes can be submitted for lawsuit.9. Legal effect of the agreement(1) The agreement shall be executed by the legal representatives of the both parties on the signing date and shall be terminated upon completion of the matters agreed by the both parties.(2) The agreement is executed in duplicate with each party keeping one copy. The copies have the same legal effectiveness.10. OthersMatters not covered in the agreement shall be agreed in a separate supplementary agreement between the Parties. The supplementary agreement has the same legal effectiveness with this agreement. (English version for reference)Party A: (Seal) Party B:Legal representative: Legal representative:(Signature) (Signature)Add.: Add.:Tel: Tel:Fax: Fax:Date: Date:Venue: Venue:。