中国-韩国纳税人组织合作协议

Cooperation Agreement between Korea Taxpayers'Associationand Chinese Taxpayers Association Union

韩国纳税人协会与中国纳税人协会联盟合作协议

The agreement signed by Korea Taxpayers'AssociationPresident: Sun Taek Kim and Chinese Taxpayers Association Executive Chairman: FenJiangLiu. The purpose of this Agreement is based on the following concerns:

协议由韩国纳税人协会会长Sun Taek Kim与中国纳税人协会执行主席刘凤江签署。本协议的目是基于以下考虑：

l   To avoid Taxpayersshall be impacted and influence in an enhancement of tax rate and modification ofNational Tax regulations by their government;

为避免纳税人受到政府提高税率和修改国家税收法规的影响和影响；

l   To build alower tax rate society and developing relationship of international cooperationin both organisations effectively;

建设低税率社会，有效发展两国国际合作关系；

l   To engagemutually beneficial, co-construction, sharing and cooperation in economicpotential of both countries;

在两国经济潜力上开展互利、共建、共享、合作；

l   To assisttax law, legalization and regulation requirements in while Taxpayers'investment in both countries.

纳税人在两国投资时，协助税法、法制化和监管要求。

l   To promoteeconomic development of both countries due to mutual assistance and mutualbenefit cooperation between taxpayer organizations of both sides.

通过双方纳税人组织的互助互利合作，促进两国经济发展。

The parties hereby bind themselves to undertakecooperation agreement under the following terms and conditions:

双方特此承诺按照以下条款和条件签订合作协议：

1.    Comply theprinciple of mutual respect and non-interference in each othe/s activities. lnorder to develop the national economy of both countries and maintain thepartnership between the two parties and the common interests of taxpayers andtax authorities , working together to achieve common goals in the form of jointcommunication and learning cooperation;

遵守相互尊重、互不干涉的原则。为了发展两国国民经济，维护双方的伙伴关系，维护纳税人和税务机关的共同利益，通过共同沟通和学习合作的形式，共同实现共同目标；

2.    ln orderto complete the taxpayer's organizational goals, the two organizations need tocontinuously enhance the exchange of information, and also both members can gettimely service from the taxpayers association of each party, ensure memberspromptly and forcefully assisted;

为完成纳税人的组织目标，两个组织需要不断加强信息交流，并能及时得到各方纳税人协会的服务，确保成员得到及时有力的协助；

3.    Both partiesshall support each other in the civil law, tax law, business operation, etc.,and to protect taxpayers'rights;

在民法、税法、业务经营等方面相互支持，保护纳税人权利；

4.    Bothparties shall individually or jointly receive invitations to participate in meetingand tax training of the other party and other organizations;

双方单独或共同接受对方及其他组织参加会议和税务培训的邀请；

5.    The cooperationbetween the two parties is based on the legislation of both countries tojointly resolve conflicts between taxpayers and tax authorities;

双方的合作以两国立法为基础，共同解决纳税人与税务机关之间的冲突；

6.    Bothparties strengthen cooperation in providing education to taxpayers is to achievea common projects that have fulfilled the services of joint taxpayers;

双方加强对纳税人教育的合作，以实现完全纳税人服务的统一目标；

7.    Bothparties promise to avoid making actions that may cause irreparable damage tothe other party;

双方承诺避免对对方造成不可弥补的损害；

8.    The terms ofthis agreement shall become effective on the date of signature by both parties.lf there is any alteration, both parties must sign and confirm.

本协议条款自双方签字之日起生效。如有变更，双方必须签字确认。