合同審查要點與風險防範指南 Contract Review Checklist and Risk Prevention

在商業合作與日常經營中，合同是保障雙方權利與義務的重要依據。然而，許多企業往往因為合同審查不嚴謹而埋下風險隱患。以下提供一份詳細的合同審查要點與風險防範指南，幫助企業與專業人士在審閱或起草合約時，有一個清晰的檢查框架。

In business cooperation and daily operations, contracts are the cornerstone for safeguarding the rights and obligations of both parties. However, many companies face potential risks due to inadequate contract review. The following is a detailed checklist and risk prevention guide to help enterprises and professionals review or draft contracts with a clear framework.

一、合同當事人信息的確認

• 公司名稱與營業執照一致，避免母子公司或分公司混淆。
• 檢查法人註冊號、統一編號、稅號是否有效。
• 驗證簽署人是否具有合法授權，如非法人需附上委託書。

⚠️ 風險提醒：主體錯誤可能導致合同無效或難以執行。

• Ensure the company name matches the business registration certificate to avoid confusion with subsidiaries or branches.
• Verify corporate registration numbers, tax IDs, and licenses.
• Confirm that the signatory has legal authority; if not a legal representative, a power of attorney is required.

⚠️ Risk Alert: Incorrect contracting parties may render the contract unenforceable.

二、合同簽訂日期與生效條款

2. Contract Date and Effective Clauses

• 確認簽訂日期與生效日期是否一致。
• 是否存在「附條件生效」或「溯及既往效力」。

⚠️ 風險提醒：若合同晚於實際履行，可能引發稅務或法律糾紛。

• Check whether the signing date matches the effective date.
• Identify conditional effectiveness or retroactive effect.

⚠️ Risk Alert: Contracts signed after performance may cause tax or legal disputes.

三、合同標的與工作範圍

3. Contract Subject and Scope of Work

• 商品：需明確型號、規格、數量、包裝要求。
• 服務：界定服務範圍、質量標準與交付成果。
• 工程：附施工圖紙、材料清單、里程碑計劃。

⚠️ 風險提醒：模糊表述會造成履行標準爭議。

• Goods: Specify model, specifications, quantity, and packaging.
• Services: Define scope, quality standards, and deliverables.
• Projects: Include construction drawings, material lists, and milestones.

⚠️ Risk Alert: Ambiguity in description may lead to disputes.

四、價格與付款方式

4. Price and Payment Terms

• 總價/分項價格：是否含稅，是否包含運輸、保險。
• 付款條件：定金、分期、尾款、質保金。
• 付款方式：銀行轉帳、支票或現金。
• 稅務處理：是否需代扣代繳、是否需提供正式發票。

⚠️ 風險提醒：對方要求付款至個人賬戶，可能涉及逃稅與會計風險。

• Total/Itemized Price: Clarify tax inclusion and additional costs.
• Payment Conditions: Deposit, installments, final payment, retention.
• Payment Methods: Bank transfer, cheque, or cash.
• Tax Issues: Withholding obligations and invoice requirements.

⚠️ Risk Alert: Payments to personal accounts may involve tax evasion and accounting issues.

五、雙方權利與義務

5. Rights and Obligations of Parties

• 供應方：交付、質量保證、售後。
• 採購方：按期付款、提供協助（如施工場地）。
• 驗收：規定檢查標準、異議期限。

⚠️ 風險提醒：若合同只規定單方義務，缺乏平衡性。

• Supplier: Delivery, quality assurance, after-sales.
• Buyer: Timely payment, necessary support (e.g., worksite access).
• Acceptance: Inspection criteria and objection deadlines.

⚠️ Risk Alert: One-sided obligations may create unfair terms.

六、保證與責任

6. Warranties and Liabilities

• 保修期限：產品/工程通常 1–2 年。
• 責任範圍：是否包含間接損失。
• 賠償責任：是否包括第三方索賠。

⚠️ 風險提醒：若條款寫「不承擔責任」，需及時修正。

• Warranty Period: Typically 1–2 years for goods or projects.
• Scope of Liability: Direct vs. indirect losses.
• Indemnity: Third-party claims included?

⚠️ Risk Alert: Clauses disclaiming all liability should be revised.

七、不可抗力

7. Force Majeure

• 範圍：自然災害、戰爭、政府禁令、疫情。
• 程序：書面通知、提供證明。
• 後果：延期履行或解除合同。

⚠️ 風險提醒：定義過廣可能被濫用。

• Scope: Natural disasters, war, government orders, pandemics.
• Procedure: Written notice and supporting documents.
• Consequence: Extension, partial relief, or termination.

⚠️ Risk Alert: Overly broad definitions may be abused.

八、違約與處罰

8. Breach and Penalties

• 違約情形：逾期付款、未交付、質量不符。
• 處罰措施：違約金、逾期利息、沒收定金。
• 解除條件：單方解除需限制。

⚠️ 風險提醒：模糊的違約責任將導致無法執行。

• Breach: Late payment, non-delivery, quality defects.
• Penalties: Liquidated damages, late fees, forfeiture of deposits.
• Termination: Unilateral termination should be limited.

⚠️ Risk Alert: Vague penalty clauses hinder enforcement.

九、爭議解決

9. Dispute Resolution

• 程序：協商 → 調解 → 仲裁/法院。
• 適用法律：明確指定（如泰國法律/中國法律）。
• 管轄法院或仲裁機構：需明確地點與語言。

⚠️ 風險提醒：跨國合同若無明確法律依據，將難以解決爭議。

• Procedure: Negotiation → Mediation → Arbitration/Court.
• Governing Law: Clearly specified (e.g., Thai law, Chinese law).
• Jurisdiction: Court/arbitration location and language specified.

⚠️ Risk Alert: Without clarity, cross-border disputes are hard to resolve.

十、一般條款

10. General Provisions

• 合同份數：各方持有具有同等效力的正本。
• 語言：雙語合同需指定以哪一版本為準。
• 修改：必須書面並經雙方簽署。
• 附加條款：商業秘密、知識產權歸屬、禁止轉讓。

⚠️ 風險提醒：未約定知識產權，成果可能被對方主張所有。

• Copies: Each party holds originals with equal validity.
• Language: Bilingual contracts must specify the prevailing version.
• Amendments: Must be in writing and signed by both parties.
• Additional Clauses: Confidentiality, IP ownership, assignment restrictions.

⚠️ Risk Alert: Without IP ownership terms, deliverables may be disputed.

結語

Conclusion

合同審查不僅僅是逐條閱讀，而是要在法律、商業、財務、稅務等層面全面把關。一份嚴謹的合同，不僅能平衡雙方利益，更能在發生爭議時提供明確依據。企業應建立標準化的合同審查流程，讓合作更安全、更可持續。

Contract review goes beyond reading line by line; it requires comprehensive checks across legal, commercial, financial, and tax dimensions. A well-drafted contract balances interests and provides clarity in disputes. Companies should establish standardized review processes to ensure safer and more sustainable business partnerships.