税务条款是基金合伙协议中的通用条款之一，对各合伙人因减持、退伙或其他原因获得的收入而须缴纳的税费进行了规定。根据对多份基金合伙协议的总结，可以发现一般中文基金合伙协议中的税务条款相对较为简洁，而英文基金合伙协议中的税务条款则较为详细。以下为部分基金合伙协议中的双语条款示例，供参考：

示例一（汉译英）：

第九条税费

Article 9Taxes

9.1税费

9.1Taxes

有限合伙人由于减持和/或离职退出所产生的相关税费，均应由该有限合伙人个人承担，包括但不限于个人所得税等各项税费。如按照税务相关法律法规之规定，应当由合伙企业代扣代缴相关税费的，合伙企业有权行使代扣代缴义务。

Any taxes incurred by a Limited Partner as a result of his/her interest reduction and/or withdrawal due to Leaving shall be borne by such Limited Partner, including but not limited to such taxes as individual income taxes. If the Partnership is required to withhold relevant taxes according to the provisions of relevant tax laws and regulations, the Partnership shall be entitled to withhold and pay the relevant taxes.

示例二（汉译英）：

11.5所得税

11.5Income Tax

11.5.1 根据适用法律之规定，合伙企业的合伙人应各自依法缴纳所得税；若适用法律规定合伙企业有义务就其向各合伙人支付的任何款项代扣代缴所得税或其他税收，则合伙企业在依法代扣代缴后将余额支付给有关合伙人。

11.5.1 The Partners of the Partnership shall pay their respective income taxes according to the Applicable Laws. If the Partnership is obligated by the Applicable Laws to withhold income taxes or other taxes on any payments made by the Partnership to each Partner, the Partnership will pay the balance to the relevant Partner after withholding the tax in accordance with the law.

示例三（英译汉）：

Tax advances

预付税款

(a)To the extent the Partnership is required by law to withhold or to make tax payments on behalf of or with respect to any Partner (“Tax Advances”), the General Partner may withhold such amounts and make such tax payments as so required. All Tax Advances made on behalf of a Partner, plus interest thereon at a rate equal to the Base Rate shall, at the option of the General Partner, (i) be promptly paid to the Partnership by the Partner on whose behalf such Tax Advances were made (such payment not to constitute a Capital Contribution), or (ii) be repaid by reducing the amount of the current or next succeeding Distribution or Distributions which would otherwise have been made to such Partner or, if such Distributions are not sufficient for that purpose, by so reducing the proceedings of liquidation otherwise payable to such Partner. Whenever the General Partner selects the option in sub-clause (ii) of the preceding sentence for repayment of a Tax Advance by a Partner, for all other purposes of this Agreement, such Partner shall be treated as having received all Distributions (whether before or upon liquidation) unreduced by the amount of such Tax Advance and interest thereon. Each Partner hereby agrees to reimburse the Partnership and the General Partner for any liability with respect to Tax Advances required on behalf of or with respect to such Partner (as determined by the General Partner in good faith).

法律要求合伙企业代表任何合伙人预扣或支付任何税费或预扣或支付与任何合伙人有关的税费的（“预付税款”），普通合伙人可按照要求预扣该等款项或支付该等税费。代表合伙人支付的所有预付税款以及按基准利率计算的利息，可由普通合伙人选择按以下方式支付或偿还：（i）由被代表支付预付税款的合伙人立即向合伙企业支付（该等支付不构成出资），或（ii）通过扣减当前或下一次本应向该合伙人分派的金额进行偿还，或，若该等分派金额不足以偿还的，通过扣减本应向该合伙人支付的清算收益进行偿还。当普通合伙人出于本协议的所有其他目的，选择前句的第（ii）项作为合伙人偿还预付款之方式的，该合伙人应被视为已收到未被扣减该等预付税款及其相关利息的所有分派（无论是在清算之前还是之后）。各合伙人特此同意，就与要求代表该合伙人支付或支付与该合伙人有关的预付税款相关的任何责任（由普通合伙人善意确定），向合伙企业及普通合伙人偿还相关款项。

(b)If reasonably requested by the General Partner, each Limited Partner shall deliver to the General Partner: (i) an affidavit in form satisfactory to the General Partner stating whether or not such Partner (or its partners, members, shareholders or other direct or indirect beneficial owners as the case may be) is subject to tax withholding under the provisions of any federal, state, local, foreign or other law; and/or (ii) any other certificates, forms, or instruments reasonably requested by the General Partner relating to such Limited Partner’s status under such laws. Each Limited Partner shall cooperate with the General Partner to the extent reasonably requested by it in connection with any tax structuring or tax audit of or involving the Partnership or any of its existing or former Investments.

若普通合伙人合理要求，各有限合伙人应向普通合伙人交付：（i）格式令普通合伙人满意且载明该合伙人（或其合伙人、成员、股东或其他直接或间接的受益所有人（视情况而定））是否根据任何联邦、州、地方、外国或其他法律的规定需缴纳预扣税的宣誓书；及/或（ii）普通合伙人合理要求的与该有限合伙人在该等法律项下的状态有关的任何其他证明、表格或文书。各有限合伙人应在普通合伙人合理要求的范围内，就合伙企业或合伙企业任何现有或先前投资的税务结构或税务审计或涉及合伙企业或合伙企业任何现有或先前投资的税务结构或税务审计的相关事宜配合普通合伙人的工作。

(c)The economic burden of any tax (whether collected through withholding or directly imposed on the Partnership or any subsidiary (whether by law, regulation or contract)) or potential tax that, in the General Partner’s reasonable discretion, is attributable to the identity or jurisdiction of a Limited Partner or to such Limited Partner’s failure to provide the information described in paragraph 4.06(b) may be specially allocated by the General Partner, in its sole discretion, to any such Limited Partner, and the General Partner may similarly specially allocate to such Limited Partner amounts held in reserve by the Partnership or any subsidiary related to such tax or potential tax, or an indemnity related thereto, or a purchase price discount holdback, offset or similar reduction in gross proceeds reasonably related to such tax or potential tax. Any such Limited Partner shall be treated as having received an amount equal to all such taxes paid or withheld as a Distribution. Only such taxes that are specially allocated by the General Partner to any Limited Partner will be deemed distributed to such Limited Partner.

普通合伙人合理酌情认为有关（无论是通过法律、法规或是合同）通过预扣税征收或间接向合伙企业或任何子公司征收的）任何税费或潜在的税费之经济负担可归因于有限合伙人的身份或其所在的司法管辖区或该有限合伙人未能提供本第4.06(b)款项下规定的资料的，普通合伙人可酌情决定将该等税费或潜在税费专门分配给该有限合伙人，同时普通合伙人可同样专门将合伙企业或任何子公司持有的与该等税费或潜在税费、与之相关的赔偿有关的准备金或与该等税费或潜在税费合理相关的收益总额的购买价折扣、扣除、抵消或类似扣减分配给该有限合伙人。任何该有限合伙人应被视为已收到金额等同于所有该等支付或预扣的税费的分派款项。仅由普通合伙人专门向任何有限合伙人分配的该等税费将被视为已分派给该有限合伙人。

(d)Each Limited Partner shall indemnify and hold harmless the Partnership, the other Partners and any withholding agent (together, the “Withholding Indemnified Persons”) against any and all losses, costs, claims, judgments, damages, settlement costs, fees or related expenses (including fines, penalties, interest and attorneys’ fees) arising out of any alleged or actual act or omission to act with respect to any withholding, reduction or special allocation made by the Partnership or any withholding agent to the extent attributable to such Partner pursuant to this paragraph 4.06. The indemnity obligation provided in this paragraph 4.06(d) shall survive the winding up and dissolution of the Partnership (in which case such obligation will be owed to the General Partner directly).

合伙企业、其他合伙人及任何预扣代理人（统称“预扣税受偿方”）因合伙企业或任何预扣代理人作出的与任何（根据本第4.06款的规定可归因于该合伙人的）预扣、扣减或专门分配相关的任何据称或实际作为或不作为而产生任何及所有损失、成本、索赔、判决、损害赔偿金、和解成本、费用或相关开支（包括罚款、罚金、利息及律师费）的，各有限合伙人应对合伙企业、其他合伙人及任何预扣代理人作出赔偿并保护其免受损害。本第4.06(d)款中规定的赔偿义务在合伙企业清盘和解散后继续有效（在此情况下，该义务将直接向普通合伙人担负）。