税务条款).doc

ARTICLE 8 TAXATION第八条 税收8.1Contractor Taxes8.1 承包商税款Contractor will, in accordance with Applicable Law, except as may otherwise be specifically provided in the Purchase Contract, be responsible for:除非购货合同另有特别规定，承包商应根据使用法律规定和要求，负责：(a) the payment of all taxes, duties, levies, charges, surcharges, withholdings and contributions and any interest, fines or penalties thereon for which Contractor is liable imposed by any governmental or other competent authority in the country where Scope is supplied or any other country, relating to or calculated by reference to the income, profits, assumed profits, capital gains, turnover, or the supply of goods and services arising directly or indirectly from the supply of Scope;(a) 支付提供范围的国家或任何其他国家的任何政府机关或其他主管当局向承包商征收或收取的，有关或基于因范围提供直接或间接引起的收入，利润，假定利润，资本收益，营业额或货物与服务提供计算的所有税款，关税，费用，附加费，预扣所得税与特别税以及任何与之有关的利息，罚金或罚款；(b)the payment of all taxes, withholdings, deductions, contributions and other types of levies in the nature of social security and insurance and unemployment and similar payments and any interest, fines or penalties thereon in respect of wages, salaries and all other remuneration or compensation paid directly or indirectly to Contractor Personnel in the performance of the Purchase Contract in the country where Scope is supplied or any other country which are assessed or levied on Contractor or are assumed by Contractor;(b) 支付承包商在提供范围的国家或任何其他国家应支付或承担的具有社会保险，失业和类似付款以及有关在履行购货合同过程中，直接或间接支付给承包商人员的工资，薪酬与所有其他报酬或赔偿的任何与之有关的利息，罚金或罚款性质的所有税款，预扣所得税，扣减额以及其他各种税收等；(c)the payment of all customs, stamp and excise duties, taxes, levies and charges, including clearing and brokerage charges and any interest, fines and penalties thereon, assessed, charged or levied by any governmental or competent authority in respect of the import or the export of property of Contractor or Contractor Personnel directly or indirectly related to the performance of Scope; and(c) 支付任何政府机关或主管当局针对承包商或承包商人员财产进出口征税或收取的与范围实施有直接或间接关联的所有关税，印花税和国内消费税，税款和费用（包括清关费和经纪费等），以及任何与之有关的利息，罚金和罚款等。(d)ensuring that any Subcontract has terms and conditions similar to those contained in this Article 8.(d) 确保任何分包合同包含类似于第八条条款和条件的条款和条件。8.2Indirect Tax8.2 间接税(a)Italicised terms used in this Clause 8.2 have the same meaning as given in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (as amended from time to time).(a) 第8.2款中的斜体术语含义与1999年新税制（货物和服务税）法（Cth）（可能随时修改）第195-1条中的术语含义相同。(b)If a taxable supply is made under or in connection with a Purchase Contract, the Party making the supply (the “Supplying Party) may, in addition to the amount payable under the Purchase Contract, recover from the other Party (the “Receiving Party) an additional amount on account of GST, calculated by multiplying the amount payable under the Purchase Contract by the GST rate (within the meaning of the GST law, being 10% currently).(b) 若根据或有关购货合同条款和条件提供应征税的货物和服务，除根据购货合同规定应支付的金额外，提供货物和服务的一方（以下简称为“提供方”）可从另一方（以下简称为“接收方”）收取因GST产生的附加金额，其计算方法为：根据购货合同规定应支付的金额乘以GST费率（根据GST法之定义，当前为10%）。(c)Clause 8.2(b) does not apply to the extent that the consideration to be provided for the taxable supply under or in connection with the Purchase Contract is stated to already include an amount on account of GST.(c) 若规定根据或有关购货合同条款和条件提供应征税的货物和服务的对价包含因GST产生的金额，则第8.2(b)则规定不适用。(d)Where a taxable supply is made under or in connection with the Purchase Contract (including a taxable supply to which Clause 8.2(b) does not apply by reason of Clause 8.2(c), the Supplying Party shall issue to the Receiving Party a tax invoice or an adjustment note, as applicable, in accordance with the GST law. The Receiving Partys obligation to pay any amount on account of GST is conditional on receiving a tax invoice or an adjustment note.(d) 若根据或有关购货合同条款和条件提供应征税的货物和服务（包括因第8.2(c)则规定，不适用第8.2(b)则规定的应征税的货物和服务），提供方应根据GST法规定向接收方开具税务发票或调整单（若适用）。收到税务发票或调整单后，接收方应支付因GST引起的任何金额。(e)Any amount paid or payable by a Party as reimbursement for, or calculated by reference to, any expenses or costs incurred by the other Party to the Purchase Contract shall be calculated net of any input tax credits which the other Party is entitled to in respect of the expenses or costs.(e) 计算一方支付或应支付的作为购货合同另一方遭致的任何费用或花费的补偿或基于此类费用或花费计算的任何金额时，应扣减另一方就上述费用或花费有权享有的进项税收抵免。(f)Each Party must, at the request of the other Party, provide all documentation it possesses, as may be required to enable the requesting Party to claim any available input tax credits or decreasing adjustments in respect of amounts on account of GST payable under or in connection with a Purchase Contract.(f) 经一方要求，另一方应提供其拥有的所有资料和文件，以支持要求的一方获得有关因GST引起的根据或有关购货合同条款和条件应支付的金额的现行进项税收抵免或向下调整。(g)If there is a change in the GST rate during the term of a Purchase Contract, then any amount payable under or in connection with the Purchase Contract which is stated to include an amount on account of GST shall be increased or decreased by an appropriate amount so that the Supplying Party receives the same amount (after remittance of GST) as it would have received at the GST rate prevailing before the change.(g) 若在购货合同履行期间GST发生变更，根据或有关购货合同条款和条件应支付的规定包含因GST引起的金额的任何金额应增加或减少合适金额，以便提供方收到其按变更前的GST费率可收到的金额（GST汇款后）。(h)The Parties must exchange valid tax invoices reflecting the mutually agreed GST inclusive market value of any barter supplies made under or in connection with a Purchase Contract, in accordance with GST law.(h) 签约双方必须根据GST法规定，交换反映根据或有关购货合同条款和条件提供的任何交易货物和服务的双方共同协定的含GST市价的有效税务发票。(i)Each Party:(i) 签约各方：(i)warrants to the other Party that it is registered for Australian Business Number purposes; and;(i) 向另一方保证，其持有澳大利亚商业登记号码。(ii)shall produce written evidence satisfactory to the other Party of that registration if requested.(ii) 若有要求，应向另一方提供符合要求的有关登记的书面证明。(iii)This Clause 8.2 survives the expiry or termination of the Contract.(iii) 本购货合同届满或终止后，第8.2款继续有效。8.3Withholding8.3预扣所得税Where, under the provisions of any Applicable Law, Company is required to deduct or withhold any amount, whether as tax or howsoever called, Company will deduct or withhold the specified amount or rate from any amount payable to Contractor. Company will pay over or deal with any amount so deducted or withheld in accordance with the provisions of the Applicable Law providing for the deductions. Where Company makes any such deduction or withholding, Company will upon receiving a written request from the Contractor provide Contractor with official written receipts or other evidence in respect of such deduction or withholding as soon as practical. In the event that Company does not provide such receipt or evidence and Contractor is required to pay such tax, Company will reimburse Contractor such amounts on demand. Where Contractor demonstrates that it is exempted from any statutory deductions, it will inform Company and provide Company with a valid certificate of exemption or immunity from the relevant authority to support its case. Company may act on the information given at its discretion and will not be liable to Contractor or any other person or body in the event that Company applies the statutory deduction according to the Applicable Law.若根据任何适用法律规定，本公司应扣减或扣缴作为税收或其他的任何金额，本公司应从应支付给承包商的任何金额中扣减或扣缴规定金额或费用。本公司应根据有关上述扣减或扣缴的适用法律规定，支付或处理上述金额。若本公司进行扣减或扣缴，收到承包商的书面请求后，本公司应尽快向承包商提供有关上述扣减或扣缴的正式书面收据或其他证据。若本公司没有提供此类收据或证据，而承包商要求支付此类税款，经要求，本公司应向承包商偿付此等金额。若承包商证明，其免除任何法定扣减，承包商应通知本公司，并向本公司提供从相应主管当局获得的有效免除证明。若本公司根据适用法律规定进行法定扣减，其发出相应通告后，将不对承包商或任何其他个人或机构负责。8.4Indemnity8.4 保障Contractor will be responsible for and will release, indemnify, defend and hold harmless the Company Group against all taxes, duties, levies, charges, contributions of the types referred to in this Article 8 and any claims, demands, expenses (including legal costs), interest, penalties or fines incurred in connection therewith, for which Contractor, its Subcontractors or any person employed or engaged by Contractor or its Subcontractors are liable in connection with the supply of Scope. If Company Group is required to pay any taxes, duties, levies, charges, contributions of the types referred to in this Article 8 and any claims, demands, expenses (including legal costs), interest, penalties or fines incurred in connection therewith, whether with respect to Contractor, any Subcontractor or any other person employed or engaged by Contractor or its Subcon