Taxation（3728）

Taxation1: All taxes, customs duties and other charges payable (i) in connection with the importation of the Equipment to China and (ii) in the execution of this Agreement to be levied by the Government of the PRC on Party A shall be paid by Party A.中国政府就向中国进口设备和签署本协议而向甲方征收的所有税款、关税和其他费用均由甲方承担。

因(i) 设备输入中国和(ii) 签署本协议应缴纳的、由中国政府向甲方征收的一切税收、关税和其他费用均由甲方支付。

2: “Taxation” means:(a) any liability of the Company to any form of taxation whether created or imposed in the PRC or any other part of the world and, without prejudice to the generality of the foregoing, includes any tax computed on profits or income, any tax computed on capital assets, estate duty, profits tax, provisional profits tax, interest tax, death duty, gift duty, payroll tax withholding tax, rates, custom and exercise duty, transfer tax, inheritance tax, stamp duty, capital duty, employment taxes, value added tax, and generally any tax, imposition, levy or rates or any amount payable to the revenue, customs or fiscal authorities in any part of the world; and(b) all costs, interest, penalties, charges and expenses incidental or relating to the liability referred to in (a) above.“税收”指：(a) 公司应承担的中国或世界任何地方征收的各种形式的税收，且在不影响前述规定的一般性原则的情况下，还包括需要向在世界任何地方的税收部门、海关或财政部门缴纳的任何数目的，在利润和收入上的任何税收，以及资本资产税、房地产遗产税、利润税、暂缴利得税、利息税、遗产税、礼品税、工作税、代扣所得税、地方税、关税和消费税、证券交易税、继承税、印花税、资产税、雇佣税、增值税和一般的任何税收。

(b) 以及(a)条提及的税收附带的，或与之有关的所有费用、利息、罚金、收费和支出。

“税收”指：(a) 公司须缴纳的由中国或世界任何其他地区设置或征收的任何形式的税收，在不损害前述一般性原则的情况下，还包括按利润和收入计征的税款，按资本资产计征的税款、财产遗产税、利润税、临时利润税、利息税、遗产税、赠与税、工资预扣税、税率、关税和消费税、过户税、继承税、印花税、资本税、就业税、增值税和一般应向世界上任何地区的税务、海关或财政机关缴纳的任何税收、进口税、税款、税费和任何款额；和(b) 以上(a)项所述的由纳税责任发生的或与之相关的一切费用、利息、罚金、收费和支出。

3: All fees, expenses and other charges payable to Consultant hereunder do not include any sales, use, excise, value added or other applicable taxes, tariffs or duties, payment of which shall be the sole responsibility of Client (excluding any applicable taxes based on Consultant’s net income or taxes arising from the employment or independent contractor relationship between Consultant and its personnel). In the event that such taxes, tariffs or duties are assessed against Consultant, Client shall reimburse Consultant for any such amounts paid by Consultant or, prior to the payment of such amounts by Consultant, provide Consultant with valid tax exemption certificates with respect thereto. If Client is required by law to make any tax deduction, withholding or payment from any amount paid or payable by Client to Consultant under this Agreement, the amount paid or payable to Consultant shall be grossed-up to the extent necessary to ensure that Consultant receives and retains, free of liability, the net amount equal to the amount that Consultant would have received and retained, had no tax deduction or withholding been made.顾问依照本协议须缴纳的所有费用、支出和其他收费不包括任何销售税、使用税、消费税、增值税和其他的税款、关税。

该等销售税、使用税、消费税、增值税和其他的税款和关税（不包括按顾问的净收入以及顾问与其雇员之间的雇佣关系和顾问与其独立承包人之间的关系计征的税款）由客户单独缴纳。

如果该等税款和关税须由顾问支付，客户应按照顾问缴纳的税额向顾问偿还，或在顾问支付该等税额之前向顾问提供有关的免税证明。

如果客户依照法律的要求可以在其向顾问支付的款额中扣除部分课税减免、代扣或支付的金额，则这部分实际由顾问支付的钱款要向顾问返还，直至顾问在没有支付责任的情况下，其得到的纯收入与没有扣税之前的收入相等。

依照本协议应付给顾问的一切服务费、开支和其他费用，均不包括任何销售税、使用税、消费税、增值税、或其他适用的税收、关税或税项，该等税款应由客户独家负责缴纳（顾问净收入适用的税收或因顾问与其人员的雇佣关系或独立承包人关系而发生的税收除外）。

如果该等税收、关税或税项向顾问征收，则客户须偿还顾问缴纳的该等税款，或在顾问缴纳该等税款前，向顾问提供该等税款予以豁免的有效证明。

若法律规定客户需从根据本协议付给或应付给顾问的任何款项中扣除、代扣或缴纳税款，付给或应付该顾问的金额应返计还原，以确保顾问收到和保留的总额，相等于如同在不扣除或不代扣税款情况下收到或保留的净收入，而无须缴纳该等税收。

4: It is understood and agreed specifically by the parties to this Agreement that Party B shall be an independent contractor, and that nothing in this Agreement or in the performance of any of its provisions is intended or shall be construed to constitute either party an agent, legal representative, subsidiary, joint venturer, partner, employer, or employee of the other for any purpose whatsoever. As an independent contractor, Party B agrees that it will be responsible for and will pay all income and other national, federal, state, provincial, and local taxes and charges assessable on it. It is understood and agreed that nothing in this Agreement authorizes Party B to make any contract, agreement, warranty or representation on Party A’s behalf, or to incur any debt or other obligationin Party A’s name, and that Party A shall in no event assume liability or be deemed liable hereunder as a result of any such action of Party B.协议双方特此理解并同意乙方为独立承包商，且不管出于何种目的，本协议的任何内容或对协议任何规定的履行都不能使一方成为或被解释为另一方的代理人、法定代表、子公司、合作经营者、合伙人、雇主或雇员。

作为独立承包商，乙方同意对于向其征收的所有所得税以及国家、联邦、州、省和地方征收的税款和收费负有支付责任并将支付所有该等税款。