股票代持協(xié)議的稅收問(wèn)題解答

股票代持協(xié)議的稅收問(wèn)題解答合同編號(hào)：__________地址：聯(lián)系電話：地址：聯(lián)系電話：鑒于：2.雙方對(duì)股票代持涉及的稅收問(wèn)題有共同利益，為明確雙方的權(quán)利和義務(wù)，經(jīng)友好協(xié)商，達(dá)成如下協(xié)議：第一條稅收問(wèn)題的處理1.1甲方應(yīng)按照相關(guān)法律法規(guī)的規(guī)定，對(duì)股票代持所得收益繳納個(gè)人所得稅。1.2乙方應(yīng)按照相關(guān)法律法規(guī)的規(guī)定，對(duì)股票代持所得收益繳納個(gè)人所得稅。1.3雙方應(yīng)按照法律法規(guī)的規(guī)定，對(duì)股票代持涉及的稅收問(wèn)題進(jìn)行申報(bào)、繳納等相關(guān)事宜。第二條稅收信息的交換2.1甲方應(yīng)向乙方提供股票代持所得收益的稅收信息，包括但不限于收入金額、稅收繳納情況等。2.2乙方應(yīng)向甲方提供股票代持所得收益的稅收信息，包括但不限于收入金額、稅收繳納情況等。第三條稅收風(fēng)險(xiǎn)的承擔(dān)3.1甲方應(yīng)對(duì)股票代持涉及的稅收問(wèn)題承擔(dān)相應(yīng)的法律責(zé)任，如因甲方未依法繳納稅款而產(chǎn)生的罰款、滯納金等由甲方承擔(dān)。3.2乙方應(yīng)對(duì)股票代持涉及的稅收問(wèn)題承擔(dān)相應(yīng)的法律責(zé)任，如因乙方未依法繳納稅款而產(chǎn)生的罰款、滯納金等由乙方承擔(dān)。第四條保密條款4.1雙方應(yīng)對(duì)股票代持涉及的稅收問(wèn)題及雙方交換的稅收信息予以保密，未經(jīng)對(duì)方同意，不得向第三方披露。4.2雙方因履行本協(xié)議所獲悉的對(duì)方商業(yè)秘密、技術(shù)秘密、市場(chǎng)信息等，應(yīng)予以嚴(yán)格保密，未經(jīng)對(duì)方同意，不得向第三方披露。第五條違約責(zé)任5.1任何一方違反本協(xié)議的約定，導(dǎo)致合同無(wú)法履行或者造成對(duì)方損失的，應(yīng)承擔(dān)違約責(zé)任，向?qū)Ψ街Ц哆`約金，并賠償對(duì)方因此所遭受的損失。5.2如因法律法規(guī)的變化，導(dǎo)致本協(xié)議無(wú)法繼續(xù)履行的，雙方應(yīng)友好協(xié)商，根據(jù)法律法規(guī)的規(guī)定，對(duì)本協(xié)議進(jìn)行修改或終止。第六條爭(zhēng)議解決6.1雙方在履行本協(xié)議過(guò)程中發(fā)生的爭(zhēng)議，應(yīng)通過(guò)友好協(xié)商解決；協(xié)商不成的，任何一方均有權(quán)向合同簽訂地人民法院提起訴訟。6.2訴訟費(fèi)用由敗訴方承擔(dān)，但法院另有規(guī)定的除外。第七條其他條款7.1本協(xié)議自雙方簽字（或蓋章）之日起生效，有效期為_(kāi)___年。7.2本協(xié)議一式兩份，甲乙雙方各執(zhí)一份，具有同等法律效力。甲方（蓋章）：乙方（蓋章）：簽訂日期：__________一、附件列表：1.股票代持協(xié)議2.甲方個(gè)人所得稅繳納證明3.乙方個(gè)人所得稅繳納證明4.法律法規(guī)及相關(guān)政策文件5.雙方營(yíng)業(yè)執(zhí)照復(fù)印件6.雙方身份證復(fù)印件7.授權(quán)委托書（如有）8.其他與協(xié)議履行相關(guān)的文件二、違約行為及認(rèn)定：1.甲方未按約定向乙方提供股票代持所得收益的稅收信息2.乙方未按約定向甲方提供股票代持所得收益的稅收信息3.甲方未依法繳納稅款，導(dǎo)致乙方受到罰款、滯納金等處罰4.乙方未依法繳納稅款，導(dǎo)致甲方受到罰款、滯納金等處罰5.雙方未履行保密義務(wù)，向第三方披露對(duì)方商業(yè)秘密、技術(shù)秘密等6.雙方未按約定履行爭(zhēng)議解決方式，未通過(guò)友好協(xié)商解決或未按約定向法院提起訴訟三、法律名詞及解釋：1.個(gè)人所得稅：根據(jù)《中華人民共和國(guó)個(gè)人所得稅法》規(guī)定，個(gè)人從各種來(lái)源取得的所得，應(yīng)當(dāng)繳納個(gè)人所得稅。2.股票代持：指甲方將股票持有權(quán)委托給乙方，乙方代為持有股票并行使相關(guān)權(quán)利。3.違約金：一方違反合同約定，應(yīng)向?qū)Ψ街Ц兜馁r償金。4.商業(yè)秘密：指不為公眾所知悉，能為權(quán)利人帶來(lái)經(jīng)濟(jì)利益、具有實(shí)用性并經(jīng)權(quán)利人采取保密措施的技術(shù)信息和經(jīng)營(yíng)信息。5.法律法規(guī)：指中華人民共和國(guó)全國(guó)人民代表大會(huì)及其常務(wù)委員會(huì)制定的法律、行政法規(guī)、地方性法規(guī)、自治條例和單行條例。四、執(zhí)行中遇到的問(wèn)題及解決辦法：1.稅收信息披露不及時(shí)：雙方應(yīng)建立定期溝通機(jī)制，確保稅收信息的及時(shí)披露。2.稅收繳納不符合法律法規(guī)：雙方應(yīng)密切關(guān)注稅收政策變化，及時(shí)調(diào)整稅收繳納方式，確保符合法律法規(guī)要求。3.保密義務(wù)違反：雙方應(yīng)簽訂保密協(xié)議，加強(qiáng)內(nèi)部管理，確保保密義務(wù)的履行。4.爭(zhēng)議解決不當(dāng)：雙方應(yīng)在合同中明確約定爭(zhēng)議解決方式，如友好協(xié)商、仲裁或訴訟等。5.法律法規(guī)變化：雙方應(yīng)密切關(guān)注法律法規(guī)變化，如有需要，可簽訂補(bǔ)充協(xié)議或修改原協(xié)議。五、所有應(yīng)用場(chǎng)景：1.甲方為乙方持有股票，乙方為甲方的股票代持人2.雙方對(duì)股票代持涉及的稅收問(wèn)題有共同利益，需明確雙方權(quán)利和義務(wù)3.適用于其他涉及股票代持和稅收問(wèn)題的場(chǎng)景合同編號(hào)：__________stocknomineeagreementstocknomineeagreement(hereinafterreferredtoas"thisagreement")ismadeandenteredintoonthedatehereinafterreferredtoandbetweenthefollowingparties:partya:name:____________________address:____________________contactinformation:____________________(hereinafterreferredtoas"partya")partyb:name:____________________address:____________________contactinformation:____________________(hereinafterreferredtoas"partyb")forthepurposeofdefiningtherightsandobligationsofthepartieswithrespecttothetaxationissuesofthesharesheldpartybonbehalfofpartya,thepartieshaveenteredintothisagreementasfollows:article1:appointmentofnomineearticle2:taxationissues2.2partybagreestoprovidepartyawithallnecessaryassistanceandinformationinconnectionwiththetaxationissuesoftheshareshelditonbehalfofpartya,includingbutnotlimitedtoprovidingpartyawithallrelevantdocumentsandrecords,assistingpartyainpreparingandfilingtaxreturnsandrespondingtoanytaxauditorinvestigationtherelevanttaxauthority.2.3thepartiesagreethatthetaxliabilitiesarisingfromthesharesheldpartybonbehalfofpartyashallbebornepartya.partybshallberesponsibleforpayingalltaxesandfeesdueinconnectionwiththeshareshelditonbehalfofpartya,butsuchtaxesandfeesshallbereimbursedpartyatopartybinaccordancewiththeapplicablelaws,regulationsandrules.article3:confidentiality3.1thepartiesagreetokeeptheexistenceandtermsofthisagreementstrictlyconfidentialandnottodisclosethesametoanythirdpartywithoutthepriorwrittenconsentoftheotherparty,exceptasmayberequiredapplicablelaws,regulationsandrulesororderofacourtorotherjudicialorregulatoryauthority.3.2theconfidentialityobligationssetforthinthisarticleshallsurvivetheterminationorexpirationofthisagreement.article4:representationandwarranty4.1eachpartyrepresentsandwarrantstotheotherpartythatithasthefulllegalcapacityandauthoritytoenterintothisagreementandtoperformitsobligationshereunder.4.2partyarepresentsandwarrantstopartybthatthesharesheldpartybonbehalfofpartyaarefreefromanyencumbranceorlienandthatpartyahastherighttotransfersuchsharestopartyb.article5:terminationanddissolution5.1thisagreementmaybeterminatedeitherpartyuponwrittennoticetotheotherpartyiftheotherpartybreachesanymaterialtermorconditionofthisagreementandfailstocuresuchbreachwithin30daysafterreceiptofwrittennoticethereoffromtheterminatingparty.5.2thisagreementshallautomaticallyterminateupontheoccurrenceofanyofthefollowingevents:(a)thesharesheldpartybonbehalfofpartyaarefullysoldorotherwisedisposedof;(b)partyaorpartybceasestoexistorisdissolvedorliquidated;(c)allofthesharesheldpartybonbehalfofpartyaaretransferredtoanotherpersonorentity;orarticle6:miscellaneous6.1thisagreementmaybeamendedormodifiedfromtimetotimewrittenagreementexecutedbothparties.6.2thisagreementconstitutestheentireagreementbetweenthepartieswithrespecttothesubjectmatterhereofandsupersedesallprioragreements,understandings,negotiationsanddiscussions,whetheroralorwritten,oftheparties.6.4thisagreement一、附件列表：股票代持協(xié)議相關(guān)稅法的法律法規(guī)稅務(wù)申報(bào)表格股東名冊(cè)股份轉(zhuǎn)讓證明文件二、違約行為及認(rèn)定：1.違約行為：未能履行合同約定的義務(wù)，如未按時(shí)支付稅費(fèi)。未能提供準(zhǔn)確和完整的稅務(wù)信息。未經(jīng)對(duì)方同意，擅自處理代持的股份。未能保持股份的保密性。2.違約行為認(rèn)定：違約行為可根據(jù)合同條款和相關(guān)法律法規(guī)進(jìn)行認(rèn)定。違約方未履行合同義務(wù)或履行不符合約定的，守約方有權(quán)要求違約方承擔(dān)違約責(zé)任。三、法律名詞及解釋：1.股票代持協(xié)議：是指一方（委托人）將其持有的股票委托給另一方（代持人）代為持有，并按照約定條件行使股東權(quán)利和履行股東義務(wù)的協(xié)議。2.稅務(wù)申報(bào)：是指納稅人按照稅法規(guī)定，向稅務(wù)機(jī)關(guān)報(bào)送稅款計(jì)算書和有關(guān)資料的行為。3.違約責(zé)任：是指合同一方未履行合同義務(wù)或者履行不符合約定的，應(yīng)當(dāng)承擔(dān)的法律責(zé)任。四