静安国际费用支付确认书

第一篇：静安国际费用支付确认书

费用支付确认书

委托人（以下简称甲方）： 上海优帕克投资管理有限公司 受委托人（以下简称乙方）： 物业服务（上海）有限公司

第一条：委托代理标的物： 委托出租之物业（以下简称“该物业”）物业名称： 静安国际

物业位置： 静安 区 新闸 路 1528 弄 号

号楼 室

物业面积： 104平方米 物业用途： 物业性质：

第二条：委托期限

第三条：甲方的权利和义务

1． 甲方负责提供该物业的相关文件及资料。

2． 当承租方接受甲方的条件时，乙方应及时通知甲方。由甲方在本物业出租代理委托书上予以确认，并与承租方办理收取定金、签订合同等相关手续。

第四条：乙方的权利和义务

1． 乙方应定期向甲方报告业务进展。乙方根据甲方的委托条件对外出租，不得任意变更甲方委托的条件，影响甲方的声誉。否则承担一切责任。2． 乙方应与承租方商议被甲方确认的租金，拒绝不合理条款。

3． 乙方所有公开宣传品及广告有提及甲方或上述物业，必须事先征得甲方书面同意。

第五条：报酬支付

1． 金额为￥ 7019 RMB 由 2009 年 7 月 5 日到 2010 年 7 月 4 日止

2． 费用支付费于甲方与承租方签订正式租赁合同，且收到租金及押金后10个工作日内按照固定租赁期一次付清。

第六条： 诚信原则

1． 甲，乙双方均应对本委托协议书内容保守秘密，非经双方同意或业务需要，不得泄露于无关他人。

2． 本委托协议书根据中华人民共和国有关法律拟定，如有未尽事宜，由双方另行拟定补充协议。

3． 本委托协议书一式二份，甲乙双方各执一份，经双方签字盖章后，即时生效。

甲方: 上海优帕克投资管理有限公司 乙方： 地址：

上海张杨路188号309.316室 地址： 邮编： _ 200122__ ___ 经办人：__________________________

邮编： 经办人：___________________________ 电话: 86-021-61006065 电话: 传真: 86-021-61006065 _____ 日期: __________________________

传真:

日期: ________________________ _

第二篇：个人费用支付确认书

劳 务 协 议 书

甲方：上海优帕克投资管理有限公司

乙方：

证件号码：__

1、乙方自2008 年3月22日为甲方提供了房屋的租赁介绍服务，并依甲方人事部管理规章及甲方所订之规则办理；

2、甲乙双方经共同协议并取得同意时，乙方须遵守第一项之规定；

3、介绍租赁房屋的期限：自2008年 3 月22日起至2009 年3月21日止；(6+6条款)

4、协议期满时，双方希望继续维持协议关系时，则须另行订立新协议；

5、劳务支付方式为一次性支付，劳务费为税前元人民币；

6、异动：若因业务上执行之必要时，可予以调整；

本协议一式二份,甲乙双方各执一份,盖章签字后生效。

甲方:乙方:

日期:日期:

第三篇：工程款支付确认书

附件6：

工程款支付程序确认书

为确保工程顺利进行，保证本工程资金专款专用，经甲乙双方协商一致约定工程款支付领款程序如下，以资双方共同遵守。

1、工程款支付形式一律采用支票/汇票。

2、乙方法定代表人授权负责本工程的工程款往来，在第一次领款时，甲方须确认领款的身份，并将乙方的领款授权书交甲方备案。如乙方在工程施工中途变更工程款领款人，新的领款人必须持乙方的领款授权书，并将授权书交甲方备案，方可领取后续工程款。

3、甲方支付每一笔工程款，必须由乙方的工程款领款人到甲方领取。乙方每次领取工程款，必须同时持有经甲方审批的《工程款支付审批单》（附件7，下同）以及与甲方付款金额同额的盖有乙方财务专用章的乙方正式票据。

4、乙方工程款领款人到甲方领取工程款时，如有下列情形之一的，甲方有权拒付此笔工程款。直到乙方领款人符合规定条件，甲方才支付此笔工程款。

（1）领款人是未经乙方授权的；

（2）领款人未持乙方盖有财务专用章的正式票据的；

（3）领款人未持经甲方审批的《工程款支付审批单》的。

5、在《工程款支付审批单》中甲方指定审核人为

6、以上确认书，甲乙双方确认后签字盖章生效，作为合法有效的相应分包合同的补充协议，并具有优先解释权。

甲方：乙方：

委托代理人：委托代理人：

日期：年月日

第四篇：支付境外费用专题

支付境外广告费如何代扣代缴

近日，深圳市地税局第二稽查局在对辖区某广告公司进行税务检查时，发现该公司未按规定代扣代缴营业税，税务机关依法责令该公司补代扣代缴营业税450余万元，并处0.5倍罚款，合计近700万元。

据悉，该公司为境外广告公司在国内的代理公司，在收取国内企业的广告费后，扣除一定比例的金额作为自己的佣金收入，其余款项作为境外公司的广告费汇出境外，广告由境外公司在境外发布。根据新修订的《中华人民共和国营业税暂行条例实施细则》和《中华人民共和国营业税暂行条例》有关规定，该公司应代扣代缴支付给境外公司广告费的营业税，税务机关依法责令其补代扣代缴营业税，并依法对其进行了罚款。

境外广告公司为德国在香港投资成立的公司，广告费费用为2100万；代理费收入100万；

法规文件：

1，《中华人民共和国营业税暂行条例实施细则》：

2，《中华人民共和国营业税暂行条例》：

3，《中华人民共和国企业所得税法》及其实施条例

4，《中华人民共和国税收征收管理法》：第六十九条 扣缴义务人应扣未扣、应收而不收税款的，由税务机关向纳税人追缴税款，对扣缴义务人处应扣未扣、应收未收税款百分之五十以上三倍以下的罚款。

中方支付方代扣代缴税款的完税凭证中注明的纳税人为非居民企业。

一、营业税的税务处理：

1，缴纳营业税的政策法规依据：

《中华人民共和国营业税暂行条例》规定，第一条在中华人民共和国境内提供本条例法规的劳务（以下简称应税劳务）、转让无形资产或者销售不动产的单位和个人，为营业税的纳税义务人（以下简称纳税人），应当依照本条例缴纳营业税。

《中华人民共和国营业税暂行条例实施细则》第四条 条例第一条所称在中华人民共和国境内（以下简称境内）提供条例规定的劳务、转让无形资产或者销售不动产，是指：

（一）提供或者接受条例规定劳务的单位或者个人在境内；

2，扣缴义务人：

根据企业所得税法及其实施条例规定，境外单位或者个人在境内发生应税行为而在境内未设有经营机构的，其应纳税款以代理者为扣缴义务人；没有代理者的，以受让者或者购买者为扣缴义务人。

根据上述规定，境内公司接受境外广告公司提供广告发布服务，接受服务方是境内公司，境外广告公司应就其收取的全部价款和价外费用计缴营业税，未设有经营机构的，其应纳税款以代理者为扣缴义务人；没有代理者的，以受让者或者购买者为扣缴义务人。所以由国内的代理公司代扣代缴。

3，营业税税金的计算：

营业税税额=营业收入*税率=100*0.05=5万

流转税附征税税额=流转税税额*税率=5*0.12=0.6万；

代扣代缴税额：营业税税额=营业收入*税率=2000*0.05=100万；

流转税附征税税额=流转税税额*税率=100*0.12=12万；

罚金金额=112*0.5=56万

二、所得税的税务处理： 1，政策法规依据：

《中华人民共和国企业所得税法》：非居民企业在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得缴纳企业所得税。

同时《中华人民共和国企业所得税法实施条例》第九十一条规定，非居民企业取得上述所得，减按10%的税率征收企业所得税。

根据上述规定，境外广告公司未在设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得缴纳企业所得税，减按10%的税率计算，税款由扣缴义务人（即代理公司）在每次支付或者到期应支付时，从支付或者到期应支付的款项中代扣扣缴。

2，扣缴义务人：《企业所得税法》第三十七条对非居民企业取得本法第三条第三款规定的所得应缴纳的所得税，实行源泉扣缴，以支付人为扣缴义务人。税款由扣缴义务人在每次支付或者到期应支付时，从支付或者到期应支付的款项中扣缴。

3，税款计算：

代扣代缴所得税：应纳所得额=（2100-100-100-12）*10%=1888*10%=188.80万

罚金金额=188.8*0.5=94.40万

第五篇：国际支付---国际商务英语

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)《国际支付与结算》 王益平（编者）肖云南（丛书主编）清华大学出版社 北京交通大学出版社

（3）《国际商务英语——理论与实务》 邹勇主编 上海财经大学出版社

（4）《国际保理——金融创新及法律实务》 黄斌 著法律出版社.