第一篇：靜安國際費用支付確認(rèn)書

費用支付確認(rèn)書

委托人（以下簡稱甲方）： 上海優(yōu)帕克投資管理有限公司 受委托人（以下簡稱乙方）： 物業(yè)服務(wù)（上海）有限公司

第一條：委托代理標(biāo)的物： 委托出租之物業(yè)（以下簡稱“該物業(yè)”）物業(yè)名稱： 靜安國際

物業(yè)位置： 靜安 區(qū) 新閘 路 1528 弄 號

號樓 室

物業(yè)面積： 104平方米 物業(yè)用途： 物業(yè)性質(zhì)：

第二條：委托期限

第三條：甲方的權(quán)利和義務(wù)

1． 甲方負(fù)責(zé)提供該物業(yè)的相關(guān)文件及資料。

2． 當(dāng)承租方接受甲方的條件時，乙方應(yīng)及時通知甲方。由甲方在本物業(yè)出租代理委托書上予以確認(rèn)，并與承租方辦理收取定金、簽訂合同等相關(guān)手續(xù)。

第四條：乙方的權(quán)利和義務(wù)

1． 乙方應(yīng)定期向甲方報告業(yè)務(wù)進展。乙方根據(jù)甲方的委托條件對外出租，不得任意變更甲方委托的條件，影響甲方的聲譽。否則承擔(dān)一切責(zé)任。2． 乙方應(yīng)與承租方商議被甲方確認(rèn)的租金，拒絕不合理條款。

3． 乙方所有公開宣傳品及廣告有提及甲方或上述物業(yè)，必須事先征得甲方書面同意。

第五條：報酬支付

1． 金額為￥ 7019 RMB 由 2009 年 7 月 5 日到 2010 年 7 月 4 日止

2． 費用支付費于甲方與承租方簽訂正式租賃合同，且收到租金及押金后10個工作日內(nèi)按照固定租賃期一次付清。

第六條： 誠信原則

1． 甲，乙雙方均應(yīng)對本委托協(xié)議書內(nèi)容保守秘密，非經(jīng)雙方同意或業(yè)務(wù)需要，不得泄露于無關(guān)他人。

2． 本委托協(xié)議書根據(jù)中華人民共和國有關(guān)法律擬定，如有未盡事宜，由雙方另行擬定補充協(xié)議。

3． 本委托協(xié)議書一式二份，甲乙雙方各執(zhí)一份，經(jīng)雙方簽字蓋章后，即時生效。

甲方: 上海優(yōu)帕克投資管理有限公司 乙方： 地址：

上海張楊路188號309.316室 地址： 郵編： _ 200122__ ___ 經(jīng)辦人：__________________________

郵編： 經(jīng)辦人：___________________________ 電話: 86-021-61006065 電話: 傳真: 86-021-61006065 _____ 日期: __________________________

傳真:

日期: ________________________ _

第二篇：個人費用支付確認(rèn)書

勞 務(wù) 協(xié) 議 書

甲方：上海優(yōu)帕克投資管理有限公司

乙方：

證件號碼：__

1、乙方自2008 年3月22日為甲方提供了房屋的租賃介紹服務(wù)，并依甲方人事部管理規(guī)章及甲方所訂之規(guī)則辦理；

2、甲乙雙方經(jīng)共同協(xié)議并取得同意時，乙方須遵守第一項之規(guī)定；

3、介紹租賃房屋的期限：自2008年 3 月22日起至2009 年3月21日止；(6+6條款)

4、協(xié)議期滿時，雙方希望繼續(xù)維持協(xié)議關(guān)系時，則須另行訂立新協(xié)議；

5、勞務(wù)支付方式為一次性支付，勞務(wù)費為稅前元人民幣；

6、異動：若因業(yè)務(wù)上執(zhí)行之必要時，可予以調(diào)整；

本協(xié)議一式二份,甲乙雙方各執(zhí)一份,蓋章簽字后生效。

甲方:乙方:

日期:日期:

第三篇：工程款支付確認(rèn)書

附件6：

工程款支付程序確認(rèn)書

為確保工程順利進行，保證本工程資金?？顚Ｓ?，經(jīng)甲乙雙方協(xié)商一致約定工程款支付領(lǐng)款程序如下，以資雙方共同遵守。

1、工程款支付形式一律采用支票/匯票。

2、乙方法定代表人授權(quán)負(fù)責(zé)本工程的工程款往來，在第一次領(lǐng)款時，甲方須確認(rèn)領(lǐng)款的身份，并將乙方的領(lǐng)款授權(quán)書交甲方備案。如乙方在工程施工中途變更工程款領(lǐng)款人，新的領(lǐng)款人必須持乙方的領(lǐng)款授權(quán)書，并將授權(quán)書交甲方備案，方可領(lǐng)取后續(xù)工程款。

3、甲方支付每一筆工程款，必須由乙方的工程款領(lǐng)款人到甲方領(lǐng)取。乙方每次領(lǐng)取工程款，必須同時持有經(jīng)甲方審批的《工程款支付審批單》（附件7，下同）以及與甲方付款金額同額的蓋有乙方財務(wù)專用章的乙方正式票據(jù)。

4、乙方工程款領(lǐng)款人到甲方領(lǐng)取工程款時，如有下列情形之一的，甲方有權(quán)拒付此筆工程款。直到乙方領(lǐng)款人符合規(guī)定條件，甲方才支付此筆工程款。

（1）領(lǐng)款人是未經(jīng)乙方授權(quán)的；

（2）領(lǐng)款人未持乙方蓋有財務(wù)專用章的正式票據(jù)的；

（3）領(lǐng)款人未持經(jīng)甲方審批的《工程款支付審批單》的。

5、在《工程款支付審批單》中甲方指定審核人為

6、以上確認(rèn)書，甲乙雙方確認(rèn)后簽字蓋章生效，作為合法有效的相應(yīng)分包合同的補充協(xié)議，并具有優(yōu)先解釋權(quán)。

甲方：乙方：

委托代理人：委托代理人：

日期：年月日

第四篇：支付境外費用專題

支付境外廣告費如何代扣代繳

近日，深圳市地稅局第二稽查局在對轄區(qū)某廣告公司進行稅務(wù)檢查時，發(fā)現(xiàn)該公司未按規(guī)定代扣代繳營業(yè)稅，稅務(wù)機關(guān)依法責(zé)令該公司補代扣代繳營業(yè)稅450余萬元，并處0.5倍罰款，合計近700萬元。

據(jù)悉，該公司為境外廣告公司在國內(nèi)的代理公司，在收取國內(nèi)企業(yè)的廣告費后，扣除一定比例的金額作為自己的傭金收入，其余款項作為境外公司的廣告費匯出境外，廣告由境外公司在境外發(fā)布。根據(jù)新修訂的《中華人民共和國營業(yè)稅暫行條例實施細(xì)則》和《中華人民共和國營業(yè)稅暫行條例》有關(guān)規(guī)定，該公司應(yīng)代扣代繳支付給境外公司廣告費的營業(yè)稅，稅務(wù)機關(guān)依法責(zé)令其補代扣代繳營業(yè)稅，并依法對其進行了罰款。

境外廣告公司為德國在香港投資成立的公司，廣告費費用為2100萬；代理費收入100萬；

法規(guī)文件：

1，《中華人民共和國營業(yè)稅暫行條例實施細(xì)則》：

2，《中華人民共和國營業(yè)稅暫行條例》：

3，《中華人民共和國企業(yè)所得稅法》及其實施條例

4，《中華人民共和國稅收征收管理法》：第六十九條 扣繳義務(wù)人應(yīng)扣未扣、應(yīng)收而不收稅款的，由稅務(wù)機關(guān)向納稅人追繳稅款，對扣繳義務(wù)人處應(yīng)扣未扣、應(yīng)收未收稅款百分之五十以上三倍以下的罰款。

中方支付方代扣代繳稅款的完稅憑證中注明的納稅人為非居民企業(yè)。

一、營業(yè)稅的稅務(wù)處理：

1，繳納營業(yè)稅的政策法規(guī)依據(jù)：

《中華人民共和國營業(yè)稅暫行條例》規(guī)定，第一條在中華人民共和國境內(nèi)提供本條例法規(guī)的勞務(wù)（以下簡稱應(yīng)稅勞務(wù)）、轉(zhuǎn)讓無形資產(chǎn)或者銷售不動產(chǎn)的單位和個人，為營業(yè)稅的納稅義務(wù)人（以下簡稱納稅人），應(yīng)當(dāng)依照本條例繳納營業(yè)稅。

《中華人民共和國營業(yè)稅暫行條例實施細(xì)則》第四條 條例第一條所稱在中華人民共和國境內(nèi)（以下簡稱境內(nèi)）提供條例規(guī)定的勞務(wù)、轉(zhuǎn)讓無形資產(chǎn)或者銷售不動產(chǎn)，是指：

（一）提供或者接受條例規(guī)定勞務(wù)的單位或者個人在境內(nèi)；

2，扣繳義務(wù)人：

根據(jù)企業(yè)所得稅法及其實施條例規(guī)定，境外單位或者個人在境內(nèi)發(fā)生應(yīng)稅行為而在境內(nèi)未設(shè)有經(jīng)營機構(gòu)的，其應(yīng)納稅款以代理者為扣繳義務(wù)人；沒有代理者的，以受讓者或者購買者為扣繳義務(wù)人。

根據(jù)上述規(guī)定，境內(nèi)公司接受境外廣告公司提供廣告發(fā)布服務(wù)，接受服務(wù)方是境內(nèi)公司，境外廣告公司應(yīng)就其收取的全部價款和價外費用計繳營業(yè)稅，未設(shè)有經(jīng)營機構(gòu)的，其應(yīng)納稅款以代理者為扣繳義務(wù)人；沒有代理者的，以受讓者或者購買者為扣繳義務(wù)人。所以由國內(nèi)的代理公司代扣代繳。

3，營業(yè)稅稅金的計算：

營業(yè)稅稅額=營業(yè)收入*稅率=100*0.05=5萬

流轉(zhuǎn)稅附征稅稅額=流轉(zhuǎn)稅稅額*稅率=5*0.12=0.6萬；

代扣代繳稅額：營業(yè)稅稅額=營業(yè)收入*稅率=2000*0.05=100萬；

流轉(zhuǎn)稅附征稅稅額=流轉(zhuǎn)稅稅額*稅率=100*0.12=12萬；

罰金金額=112*0.5=56萬

二、所得稅的稅務(wù)處理： 1，政策法規(guī)依據(jù)：

《中華人民共和國企業(yè)所得稅法》：非居民企業(yè)在中國境內(nèi)未設(shè)立機構(gòu)、場所的，或者雖設(shè)立機構(gòu)、場所但取得的所得與其所設(shè)機構(gòu)、場所沒有實際聯(lián)系的，應(yīng)當(dāng)就其來源于中國境內(nèi)的所得繳納企業(yè)所得稅。

同時《中華人民共和國企業(yè)所得稅法實施條例》第九十一條規(guī)定，非居民企業(yè)取得上述所得，減按10%的稅率征收企業(yè)所得稅。

根據(jù)上述規(guī)定，境外廣告公司未在設(shè)立機構(gòu)、場所的，或者雖設(shè)立機構(gòu)、場所但取得的所得與其所設(shè)機構(gòu)、場所沒有實際聯(lián)系的，應(yīng)當(dāng)就其來源于中國境內(nèi)的所得繳納企業(yè)所得稅，減按10%的稅率計算，稅款由扣繳義務(wù)人（即代理公司）在每次支付或者到期應(yīng)支付時，從支付或者到期應(yīng)支付的款項中代扣扣繳。

2，扣繳義務(wù)人：《企業(yè)所得稅法》第三十七條對非居民企業(yè)取得本法第三條第三款規(guī)定的所得應(yīng)繳納的所得稅，實行源泉扣繳，以支付人為扣繳義務(wù)人。稅款由扣繳義務(wù)人在每次支付或者到期應(yīng)支付時，從支付或者到期應(yīng)支付的款項中扣繳。

3，稅款計算：

代扣代繳所得稅：應(yīng)納所得額=（2100-100-100-12）*10%=1888*10%=188.80萬

罰金金額=188.8*0.5=94.40萬

第五篇：國際支付---國際商務(wù)英語

Introduction to International Payment

Abstract:With the development of economic globalization, international trade is becoming more and more important.International payment is vital to both the importer and the exporter.The purpose of this paper is to introduce what is international payment, its characters, its development and what’smost essential, its types and how it works.Keywords:international payment, international trade, fund transfer

As we all know, with the development of economic globalization, international trade is becoming more and more important.We can see foreign goods everywhere in our life and use it conveniently.But international trade is far complicated.Purchase and sale of goods and services are carried out beyond national boundaries, which make it rather difficult for the parties concerned in the transaction to get adequate information about each other's financial standing and creditworthiness.Therefore, mutual trust is hard to build.Both the exporter and the importer face risks as there is always the possibility that the other party may not fulfill the contract.And the currency exchange is also a trouble.So it relates to what is international payment and how it works to safeguard the seller and the buyer’s benefits.1、The concept of International Payment

Generally, International payment is an act of paying off one party’s international debt by some payment instruments in international transactions, it is usually performed bytheparty withthe obligation of paying money.In short, it is a means of payment in international trade by parties in different counties.2、the characters of international payment

We can easily find that international payment has some characters:

Firstly, it is caused by the debt and creditor’ rights relationship in international transaction.Secondly, the objects of international payment are the parties of international commercial activities.Thirdly, the payment was made by some tools, usually by currencies and bills.On one hand, because different countries use different currencies, this involves the choice of currency, the exchange of different currencies, and other risk problems by the flexible exchange rate.on the other hand, in order to avoidvarious risks and inconvenience caused by direct delivery of large quantities of money,the use of bills must be considered, associated a series of complex legal issues related to transfer of different countries’ bills.Lastly, there are different means of payment to deal with the problem of security assurance and finance flow, such as remittance, collection, and letter of credit, and international factoring.3、the development of International payment

International payment does not exist from the beginning.It came with commercial import and export, and developed for a long time.with the development of international trade, its scope of application also expanded fast and increasingly.Before the period of liberal capitalism, people often used cash payment by conveying gold or silver between countries for international transaction, which is not only risky but also inconvenient.what’s more, those gold and silver should be carefully identified and counted.So it is only fit for small trading volume.In the 16th and 17th century, bills were widely used for payment in some European commercial city and took the place of cash.It make the payment very quick, easy, and save cash and expense of circulation.So it promoted the further development of international trade.At the end of nineteenth Century the beginning of the twentieth Century, in international transaction the buyer voucher payment ,which called for the bank to finance exporter by mortgaging the bill documents ,was completely mature.Since the Second World War, with the development of modern technology as well as the improvement of international treaties and practice, the international payment adapted to the highly developed world economy needs and became more and more fast, convenient and important.4.the types of international payment

There are two kinds of international payment: direct and indirect payment.Direct payment is the way that the two parties of international transition work with the bank, such as remittance, collection, and letter of credit.On the other hand, indirect payment refers to that besides the parties and the bank, there are other subjects attended to the payment.In practice, the latter way, namely international factoring, is more popular.(1)Remittance

Remittance is an act of payment that the remitter hand off the finance to the bank, and then the bank deliver it to the payee according to the remittance instruction.whether to pay or not depends on the importer(buyer)or a service recipient, the payment is not guaranteed.So it is risky to both two parties.Actually, unless both parties have a close relationship or it is a small amount of payment, remittance is rarely used.In international payment, remittance refers to direct payment between the importer and exporter.It can be divided into three types: Mail Transfer, Telegraphic Transfer and Demand Transfer.A.Mail Transfer, M/T

M/T is a method of payment that the remitter submits the finance to the local remitting bank, then the bank should issue a payment proxy and sent it to the local paying bank of the payee by post office.The cost of M/T is low, but speed is very slow.B.Telegraphic Transfer，T/T

Remittance by cable or telex is called telegraphic transfer.That is, the

remitting bank, at the request of the remitter ,transfers funds by means of cable or telex message to the paying bank, asking the latter to pay a certain sum of money to the beneficiary.T/T is faster and safer than M/T, but the cost is much higher.It is often chosen by traders, especially when the remitted amount is large and the transfer of funds is subject to a time limit.C.Demand Transfer，D/T

The remitting bank, at the request of the remitter, draws a bill of exchange on the paying bank, ordering the latter to pay on demand a certain sum of money to the beneficiary who will also be the payee of the draft.What is different from M/T and T/T is that in the D/T, the remitter submits the receipt of the draft to the payee and the instrument between the remitting bank and the paying bank is made by the bill of exchange.The bill is a bank draft.The advantage of the settlement is the transfer of the bill of exchange.(2)Collection

Collection means the handling of documents by banks in accordance with instructions received to obtain payment and/or acceptance for exporter and deliver documents against payments and/or against acceptance.The documents includes both financial documents and commercial documents.Financial documents are bills of exchange, promissory notes and cheques;commercial documents are invoices transport documents, title documents and other similar documents.According to whether commercial documents are attached to financial documents when submitted to the remitting bank, collection can be divided into clean collection and documentary collection.A.clean collection

It is the collection on financial instruments alone without being accompanied by commercial document.Shipping documents will be forwarded by the exporter directly to the importer.When a credit instrument is accompanied by a non-shipping document such as voice, the collection will also be considered as clean one.It is often used to collect incidental expenses occurred in a transaction such as freight, insurance premium, commission or any other supplementary charges.On the other occasions, clean collection is used in the collection of down-payment or in the case of service transaction where are no shipping documents available.B.documentary collection

Documentary collection is the collection on financial instruments being accompanied by commercial documents or the collection on shipping documents without financial documents.When financial instruments are not included, the stamp duty can be avoid and the invoice can do the job of financial documents by indicating clearly the amount to be collected.It can be further divided into documents against payment and documents against acceptance.The division is based on different conditions against which

the documents are released to the importer.The former means that the collecting bank may release the documents against payment of the sight drafts or simply against sight payment of the importer, and the latter means that the collecting bank may release the documents against payment of a time bill.(3)Letter of Credit，L/C

The letter of credit is the bank instrument that assures the person selling merchandise of payment if he makes the agreed-upon shipment.On the other hand, it also assures the buyer that he is not required to pay until the seller ships the goods.It is a catalyst that provides the buyer and the seller with a mutual protection in dealing with each other, and it is based on the credit of the bank to provide funds to the seller.Usually, as long as the exporter submits the bill of payment according to the credit conditions prescribed by the written documents, the bank must pay for it unconditionally, so the seller's funds will get.reliable guarantee.The importer can receive all shipping documents according with credit terms after payment.(4)International Factoring

International factoring is a widely used payment in developed countries.It refer to that when exporting goods on commercial credit, the exporter should transfer the invoice of the account receivable and shipping documentsto the factor after delivery, then the exporter can get a majority of receivable funds.If the importer pay over the due or even not pay for the international trade, the factor should undertake the responsibility because in factoring business, factors shoulder the first payment liability.This is both good to the seller and the buyer, and has developed to an efficient and popular payment.Conclusion:

In a word, International payment is an act of paying off one party’s international debt by some payment instruments in international transactions, it developed from cash payment to bills payment through the bank.There are four types of International payment: remittance, collection, and letter of credit, and international factoring.They are widely used in international transaction nowadays.References:

(1)< International payment >Hinkelman,E.Cshanghai foreign education press2009.1.1

(2)《國際支付與結(jié)算》 王益平（編者）肖云南（叢書主編）清華大學(xué)出版社 北京交通大學(xué)出版社

（3）《國際商務(wù)英語——理論與實務(wù)》 鄒勇主編 上海財經(jīng)大學(xué)出版社

（4）《國際保理——金融創(chuàng)新及法律實務(wù)》 黃斌 著法律出版社.