税务条款) 7597.docx

ARTICLE 8 –TAXATION
第八条 税收
Contractor Taxes
承包商税款
Contractor will, in accordance with Appli何政府机关或主管当局针对承包商或承包商人员财产进出口征税或收取的与
范围实施有直接或间接关联的所有关税， 印花税和国内消费税， 税款和费用 （包
括清关费和经纪费等），以及任何与之有关的利息，罚金和罚款等。
ensuring that any Subcontract has terms and conditions similar to those contained in this Article 8.
确保任何分包合同包含类似于第八条条款和条件的条款和条件。
Indirect Tax
间接税
Italicised terms used in this Clause have the same meaning as given in
section 195-1 of the A New Tax System (Goods and Services Tax) Act
1999
(Cth) (as amended from time to time).
(a) 第 款中的斜体术语含义与 1999 年新税制（货物和服务税）法（ Cth ）（可能随
时修改）第 195-1 条中的术语含义相同。
(b) If a taxable supply is made under or in connection with a Purchase Contract,
the Party making the supply (the Supplying“ Party ") may, in addition to the
amount payable under the Purchase Contract, recover from the other Party
(the Receiving“ Party ") an additional amount on account of GST , calculated
by multiplying the amount payable under the Purchase Contract by the GST
rate (within the meaning of the GST law , being 10% currently).
若根据或有关购货合同条款和条件提供应征税的货物和服务，除根据购货合同规定
应支付的金额外， 提供货物和服务的一方 （以下简称为“提供方”）可从另一方 （以
下简称为“接收方”）收取因 GST 产生的附加金额，其计算方法为：根据购货合
同规定应支付的金额乘以 GST 费率（根据 GST 法之定义，当前为 10% ）。
Clause (b) does not apply