Tax Consulting Services
税务咨询服务
Background:
背景：
BSO Beijing is a wholly foreign-owned enterprise (“WFOE”) established by Business Sweden Business Support Office AB (hereinafter referred to as "BSO AB”), with a branch in Shanghai.
BSO 北京是由瑞典商业支持办公室 AB（以下简称“BSO AB”）成立的全外资企业（“WFOE”），在上海设有分支机构。
BSO Beijing has hired a few expatriates employees in China, while the salary income (net income after tax) will be firstly paid by BSO AB to these employees via direct payment to their personal overseas bank accounts. As such, BSO AB needs to reimburse the salary costs by issuing the invoices to BSO Beijing. It is noted that the unpaid salary invoiced to BSO Beijing for the period from Dec 2023 to Aug 2024 is around 351k SEK. There is similar arrangement between the Shanghai Branch and BSOAB.
BSO 北京在中国雇佣了一些外籍员工，而薪资收入（税后净收入）将首先由 BSO AB 通过直接支付到他们的个人海外银行账户支付给这些员工。因此，BSO AB 需要通过向 BSO 北京开具发票来报销薪资成本。需要注意的是，2023 年 12 月至 2024 年 8 月期间未支付的薪资开票给 BSO 北京的金额约为 351,000 瑞典克朗。上海分行与 BSOAB 之间也有类似的安排。
To facilitate the outbound remittance payments, it is required by the Chinese tax authorities that the corresponding agreement should be ready for tax record filings or potential checks from the tax authorities based on the latest tax practice in China.
为了方便境外汇款支付，中国税务机关要求相应的协议应准备好以便进行税务记录备案或根据中国最新的税务实践接受税务机关的潜在检查。
Based on the above understanding, we have prepared our service scope and fee as following.
根据上述理解，我们已准备好我们的服务范围和费用如下。
Service scope and fee
服务范围和费用
Services Scope | Service Fee (RMB) |
A. Preparation of one sample agreement for salary payments arrangement | |
Discuss with the team to understand the detailed arrangement in relation to the salary payment remittance arrangement; To understand the requirement via no-name/name basis discussions with the local in-charge tax bureau for any specific request in terms of the inter-group agreement for tax record filing purpose; Draft one inter-group agreement template in Chinese (with unofficial English translation) from China tax perspective, so as to meet with the aforementioned tax record filing requirement under the on-going outbound remittance arrangement . | |
B. Tax record filing support during the outbound payment procedure (optional) | |
To assist in the tax record filing, including: to provide local support in relation to the tax record filing procedure (e.g., any additional documents required, to facilitate the communication between the local team and tax officials during the tax record filing procedure, etc). | |
Billing arrangement:
账单安排：
For item A, we shall issue the billing with 100% of the agreed fee upon providing the draft agreement.
对于项目 A，我们将在提供草拟协议后，按照约定费用的 100%开具账单。
For item B, we shall issue the billing with 100% upon the kick-off the corresponding service item.
对于项目 B，我们将在相应服务项目启动时开具 100%的账单。
Note
注意
Tax compliance services and tax consulting services other than those detailed above, including but not limited to the following, are not included in this engagement letter:
本聘用信中不包括除上述详细说明的税务合规服务和税务咨询服务外的其他服务，包括但不限于以下内容：
Performing health check exercises;
进行健康检查锻炼；
Assisting your company to deal with the tax authorities in tax investigation cases;
协助贵公司处理税务机关的税务调查案件；
Applying for tax preferential treatment, tax exemption, tax refunds, etc with the tax authorities.
向税务机关申请税收优惠、免税、退税等。
In addition to our fee, we will also charge telephone, local travel (taxi fare) and document handling (photocopying, printing, courier, etc) expenses in connection with our services separately.
除了我们的费用外，我们还将单独收取与我们的服务相关的电话费、当地旅行（出租车费）和文件处理（复印、打印、快递等）费用。
Under the PRC law, billings, including expenses (and taxes), are subject to turnover taxes and surcharges. These taxes/surcharges at the actual rates prevailing at the time of billing will be included in your invoice which you agree to settle in full.
根据中华人民共和国法律，账单，包括费用（和税费），需缴纳营业税和附加税。这些税费/附加费将按账单时的实际税率包含在您的发票中，您同意全额支付。