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Simplified Chinese to English

甲方、乙方与用户订立《快速退税服务协议》（以下简称“《退税协议》”），联合向用户提供预先退税服务（以下简称“预先退税”）。其中，乙方为用户的退税应收款承担保底责任，甲方基于乙方委托为甲方用户提供退税应收款代收代付的资金结算服务（以下简称“资金结算服务”）达成本合同。

乙方有权委托甲方代为发放用户的应收款，在预先退税服务中，特指乙方决定将甲方用户的应收款在用户购买时即全部视为合格应收款，委托甲方即时将垫付的退税应收款划付给甲方用户。一旦划付指令执行，乙方预存在甲方财付通账户内的资金即立刻转入甲方用户的甲方支付账户中。对于存在争议的应收款，乙方有权委托甲方重新进行账务处理，将该笔应收款作为尚未受清偿的应收款进行相应的收回处理。但无论收回处理是否执行成功，乙方将承担所有的信用风险，并承担因信用风险引起的相应资金损失。

Party A, Party B, and the User enter into the Refund Advance Service Agreement (hereinafter referred to as "Refund Advance Agreement") so that Parties A and B may provide the User with refund advance (hereinafter referred to as "Refund Advance"), whereby (1) Party B shall assume joint and several liability for the User's refund advance, and (2) Party A, upon Party B's request and on behalf of Party B, shall provide the User with payment service on the collection and payment of the User's refund advance (hereinafter referred to as "Payment Service") to consummate this Contract.

Party B may request Party A, on behalf of Party B, to pay the User refund advance. It refers to the process in which Party B considers all of the User's refund advances as qualified refund advances and requests Party A to pay the refund advance to the User promptly when the User buys the Refund Advance. The fund deposited by Party B in its Tenpay account in advance will be transferred to the User's accounts opened at Party A upon completion of the payment direction. Party B may request Party A to conduct a recording process to deem any refund advance in connection with any dispute as an outstanding refund advance and collect the refund advance. Party B shall assume all credit risks and the losses that arise from the credit risks regardless of the completion of the payment collection.

译者注：

  1. 根据语境推测，甲方应是支付服务公司，例如支付宝或财付通，乙方应是保理商或贷款提供方。
  2. 所谓的快速退税，本质上是贷款而不是退税，只有税务机关退的才是退税。合同三方均不涉及税务机关，因此测试稿中出现的“退税应收款”事实上的含义都不是退税。应为refund advance。
  3. 中文参考
    1.1快速退税服务：此服务基于您承诺享有退税所产生的应收款，由支付宝、商融保理联合为您提供，包括由商融保理为您提供的退税应收款的回购型保理服务，由支付宝为您提供的基于上述退税应收款通过支付宝账户进行代收代付的资金结算服务，为您实现上述退税应收款的快速回收。
    1.2回购型保理服务：指您将退税所产生的应收款转让给商融保理，由商融保理为您提供保理款项的服务。上述应收款非因商融保理原因导致其无法正常收回或存在争议的，您应按照本协议的约定回购上述应收款。
  4. 平行文本 Getting your money early
    No one can provide you with immediate access to all or a portion of your tax refund before it is issued by the IRS. Some tax preparation firms may offer you an advance, which is a loan against a portion of the estimated amount of your tax refund. This loan is called a refund advance loan (RAL). The amount of the advance loan is typically based on a portion of the full amount of your estimated tax refund minus tax preparation service charges and other fees. This is a short-term loan, usually for less than one month or until the IRS sends your full refund to the tax preparer.

English to Simplified Chinese

Short Sales Prior to the Date Hereof. Subscriber has not directly or indirectly, nor has any person acting on behalf of or pursuant to any understanding with such Subscriber, executed any disposition, including Short Sales (but not including the location and/or reservation of borrowable shares of Common Stock), in the securities of the Company during the period commencing from the time that such Subscriber first received a term sheet from the Company or any other person setting forth the material terms of the transactions contemplated hereunder until the date hereof (“Discussion Time”). Notwithstanding the foregoing, in the case of a Subscriber that is a multi-managed investment vehicle whereby separate portfolio managers manage separate portions of such Subscriber’s assets and the portfolio managers have no direct knowledge of the investment decisions made by the portfolio managers managing other portions of such Subscriber’s assets, the representation set forth above shall only apply with respect to the portion of assets managed by the portfolio manager that made the investment decision to purchase the Securities covered by this Agreement. For purposes of this Agreement, the term “Short Sales” shall include all “short sales” as defined in Rule 200 of Regulation SHO under the Exchange Act.

本协议生效前的卖空交易。自认购方首次从本公司或第三方收到对本协议拟议交易的主要条款做出约定的投资条款清单之时起，至本协议签署日（以下简称“协商期间”），认购方未直接或间接地签订任何协议对本公司证券进行处置（包括卖空交易，但不包括公司普通股中可借入股票的圈定和/或保留），亦未有任何人代表认购方或根据其与认购方达成的谅解签订此类处置协议。尽管存在上述约定，若认购方是多管理人的投资工具，认购方资产的不同部分由不同的投资组合经理管理，且各投资组合经理之间不直接知悉彼此所做出的投资决定，则上述陈述仅适用于决定购买本协议所涉及证券的投资组合经理所管理的该部分资产。本协议所称“卖空交易”应当包括美国《1934年证券交易法》下《卖空交易条例》第200条定义的所有卖空交易。