2016年1月
解释

在这个 业务条款 提到"我们" "我们" "我们自己" "公司"是指 美国税务 & 澳门新葡新京官方SàrlUSTAXFS是一家在瑞士注册的公司，注册号为CH-020.4.027.287-8，注册地址为Lowenstrasse 28,8001 苏黎世. References to “you” “the client” and “yourselves” are references to the person or company (whether corporate or incorporate) on whose behalf this 业务条款 签订. 所有其他提到代词的地方都应据此解释.

凡提及成文法或法定条文，均包括提及不时修订的成文法或成文法条文, 延长或重新制定.

参考我们的 聘书 是指我们给你们自己的确认你们的指示的指示信吗. 所有这些 订婚信 要和这篇文章一起读吗 业务条款，一起 聘书(s) 和 业务条款 构成我们之间的全部协议(订婚). 参考 约定书或约定书 应被理解为对整个协议的引用.

如本条款内容有任何差异 业务条款 和任何 聘书 我们之间，那么条款 聘书 为准.

业务条款

我们的 业务条款 可在以下网址查阅: http://2jq.ruibotiansheng.com/termsofbusiness_ch. 印刷版将根据您的要求寄给您.

约定书的范围

当我们寄给你的时候 聘书 对于一个特定的事务，那么这个特定的 聘书 我会确认你的指示, 并将据此列出我们将代表您承担的工作范围. 我们的 聘书 管辖您和我们之间的关系，只要它涉及到本协议所设想的工作. 我们将提供载于 聘书，作为回报，贵方将向我方支付费用，费用按照《 订婚 信 或者这个 业务条款.

应您的要求而提供的任何服务超出了现有的条款 订婚 信 will be charged on a time basis at our then prevailing rates until and/or unless we have agreed on separate terms in writing.

费用

您同意，您将支付我们根据条款提供的服务 订婚. 该等费用将按本公司现行费率收取，或按本公司在合同中约定的费率收取 聘书.

支付

贵方应负责我方代理贵方所产生的一切费用. 这些费用通常(但并非总是)分为两类:外部顾问费用, 和垫付.

外部顾问的费用将包括, 但不限于, 律师的费用, 律师, 会计师和律师, 包括他们各自的支出, and you agree that you shall reimburse us for any such costs incurred by us on your behalf which have been agreed by yourselves in advance of their being incurred.

除了, 我方将为贵方所发生的任何其他费用(支出)开具发票，其中可能包括, 但不应限于, 某些管理任务, 长途电话, 快递和其他送货费用, 邮资, 传真, 复印, 电脑及软件收费, 以及差旅费.

By engaging USTAXFS you authorize USTAXFS to discuss your case and provide copies of documents (such as identifying documents, 帐单, 银行对账单, 等.) to the competent taxing authorities or to any third person or entity mandated by us and on behalf of you in order to fulfill our duties under the 订婚.

增值税

根据适用法律的要求, we shall (if applicable) add Value Added Tax to our charges at the rate which is in force when the work is carried out.

估计

在开始的时候 订婚, 如果您要求这样做, 我们可能会向你方提供一份可能涉及的费用估计 订婚. It is the nature of many financial transactions that the actual costs incurred may vary significantly (upwards or downwards) from that estimated.   Variation can occur as a result of 要么 matters beyond our control (such as an increase in the amount of external fees or taxes) or unforeseeable by ourselves at the time of giving the estimate. 因此，任何估计都应作为粗略的指导，而不是作为保证或固定报价. 在发生的情况下，所涉及的费用数额 订婚 看起来可能会大大超过任何给出的估计, then we shall use all reasonable endeavours to raise with you the likelihood of this occurring so that you may budget or plan accordingly.

发票

在我们订婚的过程中, 你会定期收到发票, 通常是指前一个月的服务, 我们正在进行的工作超过1瑞士法郎,除非另有约定，或者工作将在下个月底完成并开具发票.

发票应在收到后14个工作日内支付. 对于任何未付和到期的结余，将收取如下所述的滞纳金. Please note that we may cease our work under this 聘书 immediately and in our sole discretion if 15 days following the receipt of our invoice the respective payment could not be registered in our books unless other mutually satisfactory arrangements have been made in writing. 任何针对usaxfs的索赔都不包括此类开始或停止造成的损害.

In the event that it becomes necessary for USTAXFS to seek legal recourse to receive payment of our fees and charges through litigation or arbitration, 您在此同意偿还美国税务署的所有自费费用, 以及我们所花费的任何时间，按小时计费，然后生效, 为了保证支付. 就我们的协议而言, the term “out-of-pocket expenses” also includes any legal fees and all other expenses in connection with any attempt (including litigation) to collect our fees and charges.

记帐付款

如有要求， 聘书 贵方应向我方电汇货款，以便支付在一年内发生的费用 订婚.  我们可不时要求进一步付款.  We reserve the right not to commence any work until receipt of the requested payment on account or to cease commenced work if the requested further payments on account do not occur, 没有事先通知你.  You specifically waive any right to claim damages resulting from or in relation to such a non-commencement or cessation of work.

未付发票利息

In the event that any invoice remains unpaid in whole or in part beyond the due date for its payment we reserve the right to apply interest at the rate of 1% above the base rate from time to time of Swiss National Bank. 这种兴趣可能, 由我们全权决定, 从发票日期起征收, 或者也可以从支付发票的到期日起征收.

You also acknowledge that you have given USTAXFS consent to use any information which you provide to us to collect any fees or charges due to USTAXFS by you and, 如果有必要的话, 向有管辖权的诉讼披露这些信息, 仲裁或主管机关. 这些信息包括我们为您准备的或您提供给我们的所得税申报表.

保证和责任限制

这里面什么都没有 业务条款 或者是 聘书(s) 或者在我们的任何声明中, 无论如何向你作出或代表, 应被解释为对任何结果的承诺或保证 订婚 在此我们代表您行事.  我们不做这样的承诺或保证.  我们对任何结果的评论 订婚 非约束性的表达是唯一的，应该这样解释吗.  任何提案中的任何建议, 为您准备的报告或信件作为我们根据 订婚 是真诚的吗, 并且是根据我们掌握的信息做出的, 以及普遍的金融状况, 经济, 税收或其他).

预期结果的实现可能取决于某些外部因素，包括, 但不限于, 金融市场的表现, 适用税率, 判例法或其他立法. 正因为如此, 在任何通信中都没有声明, 建议, 报告, 信件或检验, 在任何情况下, 构成陈述, 事业, 保修, 保证, 或者合同条件.

因此，不包括任何澳门官方老葡京我方履行约定的保证. We or our 董事 or any of our employee(s) or any of our external consultants or any other third person (mandated by us) acting under or supporting the 订婚 不承担任何责任, 我们或任何这些人也不保证任何形式的保证.

责任限制

在所有情况下, 除非另有约定, our liability with respect to the performance of this engagement shall be limited to unlawful intent or gross negligence.

终止

贵方可通过书面通知我方终止约定.
我们可以终止 订婚 要么

我 )                与你的事先书面同意,

Ii)当所涵盖的事项 订婚 得出结论，或者

Iii)当出现正当理由使我方有权终止本协议时 订婚.

理由的例子，我们将被允许终止 订婚 包括但不限于:

• 我们之间在协议条款上产生了不可调和的分歧 订婚 或其任何重要部分;
• 您未按照其条款支付我们的任何发票;
• 贵方不合理地未能提供适当的指示;
• 不合理地未能提供《 聘书.

终止的后果
万一 订婚 is terminated (whether by yourselves or by ourselves) then we shall be entitled to invoice in respect of any accrued fees up to the date of termination, and may be permitted to exercise a lien over any papers or other property in our possession until all fees invoiced are paid.

个人资料保障

澳门官方老葡京约定, we need to collect and process personal information about our clients and other contacts in order to carry out our business and meet our clients’ requirements effectively. 所收集的相关数据由我们持有. 除了我们根据瑞士联邦数据保护法保护个人数据的义务之外, communications concerning tax advice are considered privileged communications under US Internal Revenue Code (“IRC”) §7525. 尽管本协议有任何相反的条款或条件, no conditions of confidentiality are intended where tax shelters and other 报告able transactions within the meaning of the IRC §6707A(c) or US Treasury Regulation §1.6011-4是有争议的，我们可能会根据法律要求披露这些应报告的交易.

通过与我们合作，您同意我们和我们的代理处理与您有关的所有相关个人数据, 你的员工, 董事, 代理人和仆人.

您允许USTAXFS讨论您的情况，并提供文件(如身份证明文件)的副本, 帐单, 银行对账单, 等.) to the competent taxing authorities or to any third person or entity mandated by us and on behalf of you in order to fulfil our duties under this 订婚.

如果我们收到第三方的请求(包括传票), 要求提供资料的传票(诉讼中的证据开示要求), 我们会及时通知你方. We agree to cooperate with you in any effort to assert any confidentiality or privilege with respect to such information, 只要你同意保护我们不受, 并负责, 由此产生的任何费用和开支.

适用法律和管辖权

Any transaction carried out by us on your behalf in fulfillment of the 订婚 or of a separate agreement may be governed by the provisions of the laws, 实践, 以及相关适用监管部门的规章制度, 及/或进行该等交易的有关证券交易所.

Any financial transaction carried out by us on your behalf on overseas exchanges may also be subject to the fiscal and securities law of the jurisdiction to which such exchange is subject.

Any disputes arising out of or in connection with the 订婚 or separate agreements shall be governed by and construed in accordance with the laws of 瑞士, 排除其法律冲突规则. 管辖地为瑞士z里奇.