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agreements, including royalties, minimum guarantees, advances, settlement cycles, sales reports, audit rights, tax obligations, and late payments. It pairs natural-language queries with candidate contract evidence and provides clause categories, normalized terms, obligation lists, key quotations, retrieval answers, audit-right labels, and extraction confidence to support the evaluation and improvement of legal RAG systems.\u003C\u002Fp>","2026-10-15 18:09:38","2026-10-19 17:20:13","0.00",0,5000,"licensing agreement dataset,license fee clause retrieval,royalty clause data,contract audit rights,legal document RAG,contract evidence localization,payment obligation extraction,licensing agreement QA","A legal RAG dataset for licensing agreements, covering royalties, settlements, and audit rights with contract evidence, normalized obligations, and retrieval QA","JSON","0.5GB","licensing agreement review, royalty and audit rights analysis, legal evidence retrieval","legal document retrieval, licensing term retrieval, clause-level evidence identification","V1.0","rivo\u002Fsample-packages\u002F90c7d77d-553f-47ec-9bad-e6419ad77b3b\u002F20261015.zip",[583,588,593,599,604,609,615,620,626,631],{"id":572,"name":584,"field":585,"intro":586,"type":587},"File Name","file_name","File name","string",{"id":589,"name":590,"field":591,"intro":592,"type":587},9287,"Retrieval Query","query_text","A natural-language query about payment obligations, accounting duties, or audit rights in a licensing agreement.",{"id":594,"name":595,"field":596,"intro":597,"type":598},9288,"Payment and Accounting Obligations","obligations","Specific contractual obligations derived from the evidence excerpt for citation by a retrieval-augmented generation system.","array",{"id":600,"name":601,"field":602,"intro":603,"type":587},9289,"Key Evidence Quotation","evidence_quote","A direct quotation from the contract that answers the query, preserving key details such as amounts, rates, deadlines, parties, and conditions where available.",{"id":605,"name":606,"field":607,"intro":608,"type":587},9290,"Clause Category","clause_category","The primary clause category inferred from the retrieval query and evidence content.",{"id":610,"name":611,"field":612,"intro":613,"type":614},9291,"Audit Right Present","has_audit_right","Indicates whether the evidence excerpt grants the licensor or another rights holder the right to audit books, records, or sales data.","boolean",{"id":616,"name":617,"field":618,"intro":619,"type":587},9292,"Candidate Contract Evidence Excerpt","contract_excerpt","An original excerpt from a licensing agreement that may contain evidence relevant to payment or accounting obligations.",{"id":621,"name":622,"field":623,"intro":624,"type":625},9293,"Normalized Clause Information","normalized_terms","Payment and accounting terms extracted from the evidence excerpt and organized into a consistent structure.","object",{"id":627,"name":628,"field":629,"intro":630,"type":587},9294,"Retrieval Answer","retrieval_answer","A concise response to the query based on the contract evidence, identifying the relevant payment or accounting obligations.",{"id":632,"name":633,"field":634,"intro":635,"type":636},9295,"Clause Extraction Confidence","extraction_confidence","Overall confidence in the extracted clause category, normalized information, and obligation list, on a scale from 0 to 1.","number",[638,642,646,650],{"id":639,"question":640,"answer":641},6515,"Which licensing provisions does the dataset cover?","It focuses on payment and accounting topics such as royalties, minimum guarantees, advances, settlement cycles, sales reports, audit rights, tax obligations, and late payments, paired with relevant queries and contract evidence excerpts.",{"id":643,"question":644,"answer":645},6516,"What retrieval and annotation information is included?","Records can include a query, candidate contract evidence, clause category, normalized terms, an obligation list, a key evidence quotation, a retrieval answer, an audit-right label, and extraction confidence. Refer to the dataset documentation for the exact schema.",{"id":647,"question":648,"answer":649},6517,"Which model development tasks can it support?","It can support licensing agreement RAG retrieval, evidence localization, payment and accounting obligation extraction, contract question answering, and related retrieval or answer-quality evaluation. Results depend on the model, indexing approach, and evaluation setup.",{"id":651,"question":652,"answer":653},6518,"How can I obtain the data and confirm its usage rights?","Check the dataset product page or the provider's agreement for access methods, delivery format, and permitted uses. Before production, commercial deployment, or redistribution, confirm the applicable rights for contract text and annotations and follow relevant privacy and legal requirements.",[655,672,686],{"id":656,"relate_table":657,"relate_id":658,"file_size":572,"file_name":659,"path":8,"duration":572,"cate":483,"file_format":660,"audio_rate":8,"audio_channel":522,"audio_bit_depth":522,"quality":8,"annotation":661,"cate_name":662,"query_text":663,"obligations":664,"evidence_quote":665,"clause_category":666,"has_audit_right":667,"contract_excerpt":668,"normalized_terms":669,"retrieval_answer":670,"extraction_confidence":671},15198,"union_cubo",367250733,"样例_3.json","json","{\"query_text\": \"How are the minimum guarantee, sales reports, audit rights, taxes, and late payment liability agreed for physical goods licensing?\", \"obligations\": \"[{\\\"obligation_type\\\": \\\"Royalty Payment\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Calculate and pay royalties based on the tax-exclusive wholesale sales of physical goods.\\\", \\\"due_time_or_frequency\\\": \\\"Settled semi-annually and paid within 60 days after the end of each half-year.\\\", \\\"amount_or_rate\\\": \\\"4.5% of tax-exclusive wholesale sales.\\\", \\\"evidence_quote\\\": \\\"The Licensee shall pay royalties at 4.5% of the tax-exclusive wholesale sales of physical goods\\\"}, {\\\"obligation_type\\\": \\\"Minimum Guarantee\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Pay the minimum guarantee before the start of each license year and credit it against the royalties for that year as agreed.\\\", \\\"due_time_or_frequency\\\": \\\"Before the start of each license year.\\\", \\\"amount_or_rate\\\": \\\"RMB 500,000; may be credited against the royalties for that year.\\\", \\\"evidence_quote\\\": \\\"The Licensee shall pay a minimum guarantee of RMB 500,000 before the start of each license year, and this amount may be credited against the royalties for that year\\\"}, {\\\"obligation_type\\\": \\\"Sales Report\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Submit sales reports categorized by product, region, and channel and amounts due.\\\", \\\"due_time_or_frequency\\\": \\\"Within 60 days after the end of each half-year.\\\", \\\"amount_or_rate\\\": \\\"Reports are categorized by product, region, and channel.\\\", \\\"evidence_quote\\\": \\\"Submit sales reports categorized by product, region, and channel and amounts due within 60 days after the end of each half-year\\\"}, {\\\"obligation_type\\\": \\\"Audit Cooperation\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Provide relevant books, invoices, and inventory records to the Licensor or independent accountant and cooperate with the audit.\\\", \\\"due_time_or_frequency\\\": \\\"15 working days' prior notice; at most once every two years; records kept for seven years.\\\", \\\"amount_or_rate\\\": \\\"If underpayment reaches or exceeds 3%, bear reasonable audit costs.\\\", \\\"evidence_quote\\\": \\\"With 15 working days' notice, audit the books, invoices, and inventory records related to this license during normal business hours\\\"}, {\\\"obligation_type\\\": \\\"Tax Bearing\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Pay VAT in addition to royalties and report and withhold\u002Fpay withholding tax arising outside the Licensor's location.\\\", \\\"due_time_or_frequency\\\": \\\"Report and withhold\u002Fpay in accordance with relevant tax laws.\\\", \\\"amount_or_rate\\\": \\\"VAT and withholding tax arising outside the Licensor's location.\\\", \\\"evidence_quote\\\": \\\"VAT is separately borne by the Licensee in addition to royalties; withholding tax arising outside the Licensor's location is borne by the Licensee, which is responsible for reporting and withholding\u002Fpayment\\\"}, {\\\"obligation_type\\\": \\\"Late Payment\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Pay agreed interest on overdue amounts; accept suspension of shipment and authorized use by the Licensor if overdue seriously.\\\", \\\"due_time_or_frequency\\\": \\\"Interest accrues once overdue; if overdue for more than 20 days, shipment and authorized use may be suspended.\\\", \\\"amount_or_rate\\\": \\\"One-year Loan Prime Rate plus 3 percentage points per annum.\\\", \\\"evidence_quote\\\": \\\"Overdue amounts bear interest at the one-year Loan Prime Rate published by the National Interbank Funding Center authorized by the People's Bank of China plus 3 percentage points per annum\\\"}]\", \"evidence_quote\": \"The Licensee shall pay a minimum guarantee of RMB 500,000 before the start of each license year, and this amount may be credited against the royalties for that year; the Licensor or its appointed independent accountant may, with 15 working days' notice, audit the books, invoices, and inventory records related to this license during normal business hours.\", \"clause_category\": \"General Terms\", \"has_audit_right\": \"true\", \"contract_excerpt\": \"Section 4.2 License Fee: The Licensee shall pay royalties at 4.5% of the tax-exclusive wholesale sales of physical goods. Section 4.3 Minimum Guarantee: The Licensee shall pay a minimum guarantee of RMB 500,000 before the start of each license year; this amount may be credited against the royalties for that year, and at the end of the year it is neither refunded nor topped up if actual royalties are insufficient. Section 5 Settlement and Reporting: The Licensee shall settle semi-annually and submit sales reports categorized by product, region, and channel and amounts due within 60 days after the end of each half-year. Section 6 Audit Rights: The Licensor or its appointed independent accountant may, with 15 working days' notice, audit the books, invoices, and inventory records related to this license during normal business hours; no more than once every two years, and records shall be kept for seven years. If the audit finds that underpayment reaches or exceeds 3%, the Licensee shall, in addition to paying the shortfall, bear reasonable audit costs. Section 7 Taxes: VAT shall be separately borne by the Licensee in addition to royalties; withholding tax arising outside the Licensor's location shall be borne by the Licensee, which is responsible for reporting and withholding\u002Fpayment. Section 8 Late Payment: Overdue amounts shall bear interest at the one-year Loan Prime Rate published by the National Interbank Funding Center authorized by the People's Bank of China plus 3 percentage points per annum; if overdue for more than 20 days, the Licensor may suspend shipment and authorized use.\", \"normalized_terms\": \"{\\\"royalty_rate\\\": \\\"Royalties are calculated at 4.5% of the tax-exclusive wholesale sales of physical goods.\\\", \\\"minimum_guarantee\\\": \\\"RMB 500,000 paid before the start of each license year; may be credited against the royalties for that year, and at the end of the year it is neither refunded nor topped up if actual royalties are insufficient.\\\", \\\"advance_payment\\\": \\\"No separate advance payment is agreed; the minimum guarantee is paid before the start of the license year.\\\", \\\"settlement_cycle\\\": \\\"Semi-annual settlement; submit reports and pay amounts due within 60 days after the end of each half-year.\\\", \\\"sales_report_requirement\\\": \\\"Submit sales reports categorized by product, region, and channel within 60 days after the end of each half-year.\\\", \\\"audit_rights\\\": \\\"After 15 working days' notice from the Licensor or its appointed independent accountant, audits of relevant books, invoices, and inventory records may be conducted during normal business hours; at most once every two years, records kept for seven years; if underpayment reaches 3%, the Licensee bears reasonable audit costs.\\\", \\\"tax_responsibility\\\": \\\"VAT is separately borne by the Licensee in addition to royalties; withholding tax arising outside the Licensor's location is borne by the Licensee, which is responsible for reporting and withholding\u002Fpayment.\\\", \\\"late_payment_terms\\\": \\\"Overdue amounts bear interest at the one-year Loan Prime Rate plus 3 percentage points per annum; if overdue for more than 20 days, the Licensor may suspend shipment and authorized use.\\\"}\", \"retrieval_answer\": \"The Licensee shall pay royalties at 4.5% of the tax-exclusive wholesale sales of physical goods and must pay a minimum guarantee of RMB 500,000 before the start of each license year, which may be credited against the royalties for that year. Sales reports and payments are made semi-annually, with a deadline of 60 days after the end of the half-year. After 15 working days' notice from the Licensor or its independent accountant, the Licensor may audit the relevant books, invoices, and inventory records once every two years; if underpayment reaches 3%, the audit costs are borne by the Licensee. VAT and specified withholding tax are borne by the Licensee, and overdue payments bear interest at the one-year Loan Prime Rate plus 3 percentage points.\", \"extraction_confidence\": \"0.97\"}","文本","How are the minimum guarantee, sales reports, audit rights, taxes, and late payment liability agreed for physical goods licensing?","[{\"obligation_type\": \"Royalty Payment\", \"obligor\": \"Licensee\", \"required_action\": \"Calculate and pay royalties based on the tax-exclusive wholesale sales of physical goods.\", \"due_time_or_frequency\": \"Settled semi-annually and paid within 60 days after the end of each half-year.\", \"amount_or_rate\": \"4.5% of tax-exclusive wholesale sales.\", \"evidence_quote\": \"The Licensee shall pay royalties at 4.5% of the tax-exclusive wholesale sales of physical goods\"}, {\"obligation_type\": \"Minimum Guarantee\", \"obligor\": \"Licensee\", \"required_action\": \"Pay the minimum guarantee before the start of each license year and credit it against the royalties for that year as agreed.\", \"due_time_or_frequency\": \"Before the start of each license year.\", \"amount_or_rate\": \"RMB 500,000; may be credited against the royalties for that year.\", \"evidence_quote\": \"The Licensee shall pay a minimum guarantee of RMB 500,000 before the start of each license year, and this amount may be credited against the royalties for that year\"}, {\"obligation_type\": \"Sales Report\", \"obligor\": \"Licensee\", \"required_action\": \"Submit sales reports categorized by product, region, and channel and amounts due.\", \"due_time_or_frequency\": \"Within 60 days after the end of each half-year.\", \"amount_or_rate\": \"Reports are categorized by product, region, and channel.\", \"evidence_quote\": \"Submit sales reports categorized by product, region, and channel and amounts due within 60 days after the end of each half-year\"}, {\"obligation_type\": \"Audit Cooperation\", \"obligor\": \"Licensee\", \"required_action\": \"Provide relevant books, invoices, and inventory records to the Licensor or independent accountant and cooperate with the audit.\", \"due_time_or_frequency\": \"15 working days' prior notice; at most once every two years; records kept for seven years.\", \"amount_or_rate\": \"If underpayment reaches or exceeds 3%, bear reasonable audit costs.\", \"evidence_quote\": \"With 15 working days' notice, audit the books, invoices, and inventory records related to this license during normal business hours\"}, {\"obligation_type\": \"Tax Bearing\", \"obligor\": \"Licensee\", \"required_action\": \"Pay VAT in addition to royalties and report and withhold\u002Fpay withholding tax arising outside the Licensor's location.\", \"due_time_or_frequency\": \"Report and withhold\u002Fpay in accordance with relevant tax laws.\", \"amount_or_rate\": \"VAT and withholding tax arising outside the Licensor's location.\", \"evidence_quote\": \"VAT is separately borne by the Licensee in addition to royalties; withholding tax arising outside the Licensor's location is borne by the Licensee, which is responsible for reporting and withholding\u002Fpayment\"}, {\"obligation_type\": \"Late Payment\", \"obligor\": \"Licensee\", \"required_action\": \"Pay agreed interest on overdue amounts; accept suspension of shipment and authorized use by the Licensor if overdue seriously.\", \"due_time_or_frequency\": \"Interest accrues once overdue; if overdue for more than 20 days, shipment and authorized use may be suspended.\", \"amount_or_rate\": \"One-year Loan Prime Rate plus 3 percentage points per annum.\", \"evidence_quote\": \"Overdue amounts bear interest at the one-year Loan Prime Rate published by the National Interbank Funding Center authorized by the People's Bank of China plus 3 percentage points per annum\"}]","The Licensee shall pay a minimum guarantee of RMB 500,000 before the start of each license year, and this amount may be credited against the royalties for that year; the Licensor or its appointed independent accountant may, with 15 working days' notice, audit the books, invoices, and inventory records related to this license during normal business hours.","General Terms","true","Section 4.2 License Fee: The Licensee shall pay royalties at 4.5% of the tax-exclusive wholesale sales of physical goods. Section 4.3 Minimum Guarantee: The Licensee shall pay a minimum guarantee of RMB 500,000 before the start of each license year; this amount may be credited against the royalties for that year, and at the end of the year it is neither refunded nor topped up if actual royalties are insufficient. Section 5 Settlement and Reporting: The Licensee shall settle semi-annually and submit sales reports categorized by product, region, and channel and amounts due within 60 days after the end of each half-year. Section 6 Audit Rights: The Licensor or its appointed independent accountant may, with 15 working days' notice, audit the books, invoices, and inventory records related to this license during normal business hours; no more than once every two years, and records shall be kept for seven years. If the audit finds that underpayment reaches or exceeds 3%, the Licensee shall, in addition to paying the shortfall, bear reasonable audit costs. Section 7 Taxes: VAT shall be separately borne by the Licensee in addition to royalties; withholding tax arising outside the Licensor's location shall be borne by the Licensee, which is responsible for reporting and withholding\u002Fpayment. Section 8 Late Payment: Overdue amounts shall bear interest at the one-year Loan Prime Rate published by the National Interbank Funding Center authorized by the People's Bank of China plus 3 percentage points per annum; if overdue for more than 20 days, the Licensor may suspend shipment and authorized use.","{\"royalty_rate\": \"Royalties are calculated at 4.5% of the tax-exclusive wholesale sales of physical goods.\", \"minimum_guarantee\": \"RMB 500,000 paid before the start of each license year; may be credited against the royalties for that year, and at the end of the year it is neither refunded nor topped up if actual royalties are insufficient.\", \"advance_payment\": \"No separate advance payment is agreed; the minimum guarantee is paid before the start of the license year.\", \"settlement_cycle\": \"Semi-annual settlement; submit reports and pay amounts due within 60 days after the end of each half-year.\", \"sales_report_requirement\": \"Submit sales reports categorized by product, region, and channel within 60 days after the end of each half-year.\", \"audit_rights\": \"After 15 working days' notice from the Licensor or its appointed independent accountant, audits of relevant books, invoices, and inventory records may be conducted during normal business hours; at most once every two years, records kept for seven years; if underpayment reaches 3%, the Licensee bears reasonable audit costs.\", \"tax_responsibility\": \"VAT is separately borne by the Licensee in addition to royalties; withholding tax arising outside the Licensor's location is borne by the Licensee, which is responsible for reporting and withholding\u002Fpayment.\", \"late_payment_terms\": \"Overdue amounts bear interest at the one-year Loan Prime Rate plus 3 percentage points per annum; if overdue for more than 20 days, the Licensor may suspend shipment and authorized use.\"}","The Licensee shall pay royalties at 4.5% of the tax-exclusive wholesale sales of physical goods and must pay a minimum guarantee of RMB 500,000 before the start of each license year, which may be credited against the royalties for that year. Sales reports and payments are made semi-annually, with a deadline of 60 days after the end of the half-year. After 15 working days' notice from the Licensor or its independent accountant, the Licensor may audit the relevant books, invoices, and inventory records once every two years; if underpayment reaches 3%, the audit costs are borne by the Licensee. VAT and specified withholding tax are borne by the Licensee, and overdue payments bear interest at the one-year Loan Prime Rate plus 3 percentage points.","0.97",{"id":673,"relate_table":657,"relate_id":674,"file_size":572,"file_name":675,"path":8,"duration":572,"cate":483,"file_format":660,"audio_rate":8,"audio_channel":522,"audio_bit_depth":522,"quality":8,"annotation":676,"cate_name":662,"query_text":677,"obligations":678,"evidence_quote":679,"clause_category":680,"has_audit_right":681,"contract_excerpt":682,"normalized_terms":683,"retrieval_answer":684,"extraction_confidence":685},15197,1734395551,"样例_2.json","{\"query_text\": \"How are royalties settled on a tiered basis for digital content licensing? Does the Licensee need to pay a minimum guarantee or advance payment, and is there a right for the Licensor to audit sales records?\", \"obligations\": \"[{\\\"obligation_type\\\": \\\"Tiered Royalty Payment\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Calculate and pay royalties separately according to the tier in which monthly net revenue falls.\\\", \\\"due_time_or_frequency\\\": \\\"Settled monthly; pay undisputed royalties within 45 days after the end of each month.\\\", \\\"amount_or_rate\\\": \\\"8% for the portion of monthly net revenue not exceeding RMB 1,000,000, and 10% for the excess portion.\\\", \\\"evidence_quote\\\": \\\"The royalty rate is 8% for the portion of net revenue not exceeding RMB 1,000,000; the royalty rate is 10% for the portion exceeding RMB 1,000,000\\\"}, {\\\"obligation_type\\\": \\\"Sales Report\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Submit platform sales details, refund data, and a royalty calculation statement.\\\", \\\"due_time_or_frequency\\\": \\\"Within 45 days after the end of each month.\\\", \\\"amount_or_rate\\\": \\\"The report should cover the current month's sales and refund data.\\\", \\\"evidence_quote\\\": \\\"The Licensee shall submit platform sales details, refund data, and a royalty calculation statement within 45 days after the end of each month\\\"}, {\\\"obligation_type\\\": \\\"Record Retention\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Keep records related to sales of licensed content.\\\", \\\"due_time_or_frequency\\\": \\\"Keep for five years.\\\", \\\"amount_or_rate\\\": \\\"Five-year retention period.\\\", \\\"evidence_quote\\\": \\\"The Licensee shall keep relevant sales records for five years\\\"}, {\\\"obligation_type\\\": \\\"Tax Handling\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Withhold withholding tax in accordance with law and provide the Licensor with tax certificates.\\\", \\\"due_time_or_frequency\\\": \\\"Provide certificates when withholding occurs.\\\", \\\"amount_or_rate\\\": \\\"Withholding tax required to be withheld in accordance with law.\\\", \\\"evidence_quote\\\": \\\"If the Licensee withholds withholding tax in accordance with law, it shall provide the Licensor with tax certificates\\\"}, {\\\"obligation_type\\\": \\\"Late Payment\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Pay late fees on overdue undisputed payments.\\\", \\\"due_time_or_frequency\\\": \\\"When undisputed payments are overdue; if overdue for more than 30 days, delivery of new content may be suspended.\\\", \\\"amount_or_rate\\\": \\\"1% of the unpaid amount per month.\\\", \\\"evidence_quote\\\": \\\"If undisputed payments are overdue and unpaid, a late fee of 1% of the unpaid amount shall be paid monthly\\\"}]\", \"evidence_quote\": \"This license has no minimum guarantee, and the Licensee is not required to pay an advance payment; unless otherwise agreed in writing by both parties, the Licensor has no right to conduct an on-site audit or directly inspect the Licensee's internal books.\", \"clause_category\": \"Audit Rights\", \"has_audit_right\": \"false\", \"contract_excerpt\": \"Section 5 Digital Content Royalty: For each calendar month, the royalty rate is 8% for the portion of net revenue not exceeding RMB 1,000,000 and 10% for the portion exceeding RMB 1,000,000. This license has no minimum guarantee, and the Licensee is not required to pay an advance payment. Section 6 Monthly Reporting and Payment: The Licensee shall submit platform sales details, refund data, and a royalty calculation statement and pay undisputed royalties within 45 days after the end of each month. Section 7 Record Retention: The Licensee shall keep relevant sales records for five years, but unless otherwise agreed in writing by both parties, the Licensor has no right to conduct an on-site audit or directly inspect the Licensee's internal books. Section 8 Taxes: Each party shall bear the taxes legally due by it; if the Licensee withholds withholding tax in accordance with law, it shall provide the Licensor with tax certificates. Section 9 Late Payment: If undisputed payments are overdue and unpaid, a late fee of 1% of the unpaid amount shall be paid monthly; if overdue for more than 30 days, the Licensor may suspend delivery of new content.\", \"normalized_terms\": \"{\\\"royalty_rate\\\": \\\"For each calendar month, the portion of net revenue not exceeding RMB 1,000,000 is charged at 8%, and the excess portion is charged at 10%.\\\", \\\"minimum_guarantee\\\": \\\"No minimum guarantee.\\\", \\\"advance_payment\\\": \\\"No advance payment is required.\\\", \\\"settlement_cycle\\\": \\\"Monthly settlement; submit a report and pay undisputed royalties within 45 days after the end of each month.\\\", \\\"sales_report_requirement\\\": \\\"Submit platform sales details, refund data, and a royalty calculation statement within 45 days after the end of each month.\\\", \\\"audit_rights\\\": \\\"The Licensee must keep sales records for five years, but unless otherwise agreed in writing, the Licensor has no right to conduct an on-site audit or directly inspect internal books.\\\", \\\"tax_responsibility\\\": \\\"Each party bears the taxes legally due by it; when the Licensee withholds withholding tax, it must provide tax certificates.\\\", \\\"late_payment_terms\\\": \\\"If undisputed payments are overdue, a late fee of 1% of the unpaid amount is payable monthly; if overdue for more than 30 days, the Licensor may suspend delivery of new content.\\\"}\", \"retrieval_answer\": \"This license uses tiered royalties: the portion of monthly net revenue not exceeding RMB 1,000,000 is calculated at 8%, and the excess portion is calculated at 10%; there is no minimum guarantee and no advance payment. The Licensee must submit sales and refund data and make payment monthly, but the contract expressly provides that, unless otherwise agreed in writing, the Licensor has no right to conduct an on-site audit or directly inspect internal books.\", \"extraction_confidence\": \"0.96\"}","How are royalties settled on a tiered basis for digital content licensing? Does the Licensee need to pay a minimum guarantee or advance payment, and is there a right for the Licensor to audit sales records?","[{\"obligation_type\": \"Tiered Royalty Payment\", \"obligor\": \"Licensee\", \"required_action\": \"Calculate and pay royalties separately according to the tier in which monthly net revenue falls.\", \"due_time_or_frequency\": \"Settled monthly; pay undisputed royalties within 45 days after the end of each month.\", \"amount_or_rate\": \"8% for the portion of monthly net revenue not exceeding RMB 1,000,000, and 10% for the excess portion.\", \"evidence_quote\": \"The royalty rate is 8% for the portion of net revenue not exceeding RMB 1,000,000; the royalty rate is 10% for the portion exceeding RMB 1,000,000\"}, {\"obligation_type\": \"Sales Report\", \"obligor\": \"Licensee\", \"required_action\": \"Submit platform sales details, refund data, and a royalty calculation statement.\", \"due_time_or_frequency\": \"Within 45 days after the end of each month.\", \"amount_or_rate\": \"The report should cover the current month's sales and refund data.\", \"evidence_quote\": \"The Licensee shall submit platform sales details, refund data, and a royalty calculation statement within 45 days after the end of each month\"}, {\"obligation_type\": \"Record Retention\", \"obligor\": \"Licensee\", \"required_action\": \"Keep records related to sales of licensed content.\", \"due_time_or_frequency\": \"Keep for five years.\", \"amount_or_rate\": \"Five-year retention period.\", \"evidence_quote\": \"The Licensee shall keep relevant sales records for five years\"}, {\"obligation_type\": \"Tax Handling\", \"obligor\": \"Licensee\", \"required_action\": \"Withhold withholding tax in accordance with law and provide the Licensor with tax certificates.\", \"due_time_or_frequency\": \"Provide certificates when withholding occurs.\", \"amount_or_rate\": \"Withholding tax required to be withheld in accordance with law.\", \"evidence_quote\": \"If the Licensee withholds withholding tax in accordance with law, it shall provide the Licensor with tax certificates\"}, {\"obligation_type\": \"Late Payment\", \"obligor\": \"Licensee\", \"required_action\": \"Pay late fees on overdue undisputed payments.\", \"due_time_or_frequency\": \"When undisputed payments are overdue; if overdue for more than 30 days, delivery of new content may be suspended.\", \"amount_or_rate\": \"1% of the unpaid amount per month.\", \"evidence_quote\": \"If undisputed payments are overdue and unpaid, a late fee of 1% of the unpaid amount shall be paid monthly\"}]","This license has no minimum guarantee, and the Licensee is not required to pay an advance payment; unless otherwise agreed in writing by both parties, the Licensor has no right to conduct an on-site audit or directly inspect the Licensee's internal books.","Audit Rights","false","Section 5 Digital Content Royalty: For each calendar month, the royalty rate is 8% for the portion of net revenue not exceeding RMB 1,000,000 and 10% for the portion exceeding RMB 1,000,000. This license has no minimum guarantee, and the Licensee is not required to pay an advance payment. Section 6 Monthly Reporting and Payment: The Licensee shall submit platform sales details, refund data, and a royalty calculation statement and pay undisputed royalties within 45 days after the end of each month. Section 7 Record Retention: The Licensee shall keep relevant sales records for five years, but unless otherwise agreed in writing by both parties, the Licensor has no right to conduct an on-site audit or directly inspect the Licensee's internal books. Section 8 Taxes: Each party shall bear the taxes legally due by it; if the Licensee withholds withholding tax in accordance with law, it shall provide the Licensor with tax certificates. Section 9 Late Payment: If undisputed payments are overdue and unpaid, a late fee of 1% of the unpaid amount shall be paid monthly; if overdue for more than 30 days, the Licensor may suspend delivery of new content.","{\"royalty_rate\": \"For each calendar month, the portion of net revenue not exceeding RMB 1,000,000 is charged at 8%, and the excess portion is charged at 10%.\", \"minimum_guarantee\": \"No minimum guarantee.\", \"advance_payment\": \"No advance payment is required.\", \"settlement_cycle\": \"Monthly settlement; submit a report and pay undisputed royalties within 45 days after the end of each month.\", \"sales_report_requirement\": \"Submit platform sales details, refund data, and a royalty calculation statement within 45 days after the end of each month.\", \"audit_rights\": \"The Licensee must keep sales records for five years, but unless otherwise agreed in writing, the Licensor has no right to conduct an on-site audit or directly inspect internal books.\", \"tax_responsibility\": \"Each party bears the taxes legally due by it; when the Licensee withholds withholding tax, it must provide tax certificates.\", \"late_payment_terms\": \"If undisputed payments are overdue, a late fee of 1% of the unpaid amount is payable monthly; if overdue for more than 30 days, the Licensor may suspend delivery of new content.\"}","This license uses tiered royalties: the portion of monthly net revenue not exceeding RMB 1,000,000 is calculated at 8%, and the excess portion is calculated at 10%; there is no minimum guarantee and no advance payment. The Licensee must submit sales and refund data and make payment monthly, but the contract expressly provides that, unless otherwise agreed in writing, the Licensor has no right to conduct an on-site audit or directly inspect internal books.","0.96",{"id":687,"relate_table":657,"relate_id":688,"file_size":572,"file_name":689,"path":8,"duration":572,"cate":483,"file_format":660,"audio_rate":8,"audio_channel":522,"audio_bit_depth":522,"quality":8,"annotation":690,"cate_name":662,"query_text":691,"obligations":692,"evidence_quote":693,"clause_category":666,"has_audit_right":667,"contract_excerpt":694,"normalized_terms":695,"retrieval_answer":696,"extraction_confidence":697},15196,1235650291,"样例_1.json","{\"query_text\": \"How much royalty can the Licensor collect? How are the minimum guarantee and advance payment paid, and what are the deadlines for settlement and sales reports? Does the Licensor have the right to audit the Licensee's books?\", \"obligations\": \"[{\\\"obligation_type\\\": \\\"Royalty Payment\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Calculate and pay royalties to the Licensor based on the Net Sales of Licensed Products.\\\", \\\"due_time_or_frequency\\\": \\\"Settled quarterly and paid within 30 days after the end of each quarter.\\\", \\\"amount_or_rate\\\": \\\"6% of Net Sales.\\\", \\\"evidence_quote\\\": \\\"The Licensee shall pay the Licensor a royalty at 6% of the Net Sales of Licensed Products\\\"}, {\\\"obligation_type\\\": \\\"Minimum Guarantee\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Pay the minimum guarantee for each contract year and credit it against the royalties payable for that year.\\\", \\\"due_time_or_frequency\\\": \\\"Each contract year.\\\", \\\"amount_or_rate\\\": \\\"RMB 300,000.\\\", \\\"evidence_quote\\\": \\\"The minimum guarantee for each contract year is RMB 300,000, credited against the royalties payable for that year\\\"}, {\\\"obligation_type\\\": \\\"Advance Payment\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Pay the advance payment and credit it against the royalties for the first contract year as agreed in the contract.\\\", \\\"due_time_or_frequency\\\": \\\"Within 10 working days after the contract takes effect.\\\", \\\"amount_or_rate\\\": \\\"RMB 100,000; may be credited against the royalties for the first contract year and is non-refundable.\\\", \\\"evidence_quote\\\": \\\"The Licensee shall pay an advance payment of RMB 100,000 within 10 working days after the contract takes effect\\\"}, {\\\"obligation_type\\\": \\\"Sales Report\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Submit sales reports reflecting the sales of Licensed Products.\\\", \\\"due_time_or_frequency\\\": \\\"Within 30 days after the end of each quarter.\\\", \\\"amount_or_rate\\\": \\\"No separate amount requirement.\\\", \\\"evidence_quote\\\": \\\"The Licensee shall settle quarterly and submit a sales report within 30 days after the end of each quarter\\\"}, {\\\"obligation_type\\\": \\\"Audit Cooperation\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Provide books and sales records for the past three years and accept audit after notice from the Licensor.\\\", \\\"due_time_or_frequency\\\": \\\"10 working days' prior written notice from the Licensor; at most once per year.\\\", \\\"amount_or_rate\\\": \\\"If underreported amounts exceed 5% of amounts that should have been reported, the Licensee bears the audit costs.\\\", \\\"evidence_quote\\\": \\\"After 10 working days' prior written notice from the Licensor, the Licensor may once per year inspect the Licensee's books and sales records for the past three years\\\"}, {\\\"obligation_type\\\": \\\"Tax Bearing\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Bear the agreed taxes; when withholding in accordance with law, provide the Licensor with a tax payment certificate.\\\", \\\"due_time_or_frequency\\\": \\\"Provide the certificate within 30 days after the withholding payment.\\\", \\\"amount_or_rate\\\": \\\"Withholding tax and other taxes legally borne by the Licensee.\\\", \\\"evidence_quote\\\": \\\"If withheld in accordance with law, provide the Licensor with a tax payment certificate within 30 days after payment\\\"}, {\\\"obligation_type\\\": \\\"Late Payment\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Pay liquidated damages on overdue amounts; accept suspension of authorization by the Licensor if overdue seriously.\\\", \\\"due_time_or_frequency\\\": \\\"Calculated daily once overdue; if overdue for more than 15 days, authorization may be suspended.\\\", \\\"amount_or_rate\\\": \\\"Liquidated damages of 0.05% per day.\\\", \\\"evidence_quote\\\": \\\"Any overdue amount incurs liquidated damages at 0.05% per day; if overdue for more than 15 days, the Licensor may suspend the relevant authorization\\\"}]\", \"evidence_quote\": \"The Licensee shall pay the Licensor a royalty at 6% of the Net Sales of Licensed Products; the minimum guarantee for each contract year is RMB 300,000; after 10 working days' prior written notice from the Licensor, the Licensor may once per year inspect the Licensee's books and sales records for the past three years.\", \"clause_category\": \"General Terms\", \"has_audit_right\": \"true\", \"contract_excerpt\": \"Section 8.1 Royalty: The Licensee shall pay the Licensor a royalty at 6% of the Net Sales of Licensed Products, and Net Sales excludes VAT that is separately itemized and paid in accordance with law. Section 8.2 Minimum Guarantee and Advance Payment: The minimum guarantee for each contract year is RMB 300,000, credited against the royalties payable for that year; the Licensee shall pay an advance payment of RMB 100,000 within 10 working days after the contract takes effect, and such advance payment may be credited against the royalties for the first contract year but is non-refundable. Section 9 Settlement and Reporting: The Licensee shall settle quarterly and shall submit sales reports and pay amounts due for the quarter within 30 days after the end of each quarter. Section 10 Audit: After 10 working days' prior written notice from the Licensor, the Licensor may once per year inspect the Licensee's books and sales records for the past three years; if the audit finds that underreported amounts exceed 5% of the amounts that should have been reported, the audit costs shall be borne by the Licensee. Section 11 Taxes: The Licensee shall bear the withholding tax payable by it and other taxes that it is legally required to bear; if withheld in accordance with law, it shall provide the Licensor with a tax payment certificate within 30 days after payment. Section 12 Late Payment: Any overdue amount shall incur liquidated damages at 0.05% per day; if overdue for more than 15 days, the Licensor may suspend the relevant authorization.\", \"normalized_terms\": \"{\\\"royalty_rate\\\": \\\"Calculated at 6% of Net Sales of Licensed Products; Net Sales excludes VAT that is separately itemized and paid in accordance with law.\\\", \\\"minimum_guarantee\\\": \\\"RMB 300,000 per contract year, credited against the royalties payable for that year.\\\", \\\"advance_payment\\\": \\\"RMB 100,000 paid within 10 working days after the contract takes effect; may be credited against the royalties for the first contract year and is non-refundable.\\\", \\\"settlement_cycle\\\": \\\"Quarterly settlement; submit a sales report and pay amounts due within 30 days after the end of each quarter.\\\", \\\"sales_report_requirement\\\": \\\"The Licensee must submit a sales report within 30 days after the end of each quarter.\\\", \\\"audit_rights\\\": \\\"After 10 working days' prior written notice from the Licensor, once per year inspect books and sales records for the past three years; if underreported amounts exceed 5% of amounts that should have been reported, audit costs are borne by the Licensee.\\\", \\\"tax_responsibility\\\": \\\"The Licensee bears withholding tax payable and other taxes legally borne by it; if withholding occurs, provide a tax payment certificate within 30 days after payment.\\\", \\\"late_payment_terms\\\": \\\"Overdue amounts incur liquidated damages at 0.05% per day; if overdue for more than 15 days, the Licensor may suspend the relevant authorization.\\\"}\", \"retrieval_answer\": \"The royalty is calculated at 6% of the Net Sales of Licensed Products, and the minimum guarantee is RMB 300,000 per contract year. The Licensee must pay an advance payment of RMB 100,000 within 10 working days after the contract takes effect, settle quarterly, and submit sales reports and make payments within 30 days after the end of the quarter. After 10 working days' notice from the Licensor, the Licensor may audit the books and sales records for the past three years once per year, and if underreporting exceeds 5%, the audit costs are borne by the Licensee.\", \"extraction_confidence\": \"0.98\"}","How much royalty can the Licensor collect? How are the minimum guarantee and advance payment paid, and what are the deadlines for settlement and sales reports? Does the Licensor have the right to audit the Licensee's books?","[{\"obligation_type\": \"Royalty Payment\", \"obligor\": \"Licensee\", \"required_action\": \"Calculate and pay royalties to the Licensor based on the Net Sales of Licensed Products.\", \"due_time_or_frequency\": \"Settled quarterly and paid within 30 days after the end of each quarter.\", \"amount_or_rate\": \"6% of Net Sales.\", \"evidence_quote\": \"The Licensee shall pay the Licensor a royalty at 6% of the Net Sales of Licensed Products\"}, {\"obligation_type\": \"Minimum Guarantee\", \"obligor\": \"Licensee\", \"required_action\": \"Pay the minimum guarantee for each contract year and credit it against the royalties payable for that year.\", \"due_time_or_frequency\": \"Each contract year.\", \"amount_or_rate\": \"RMB 300,000.\", \"evidence_quote\": \"The minimum guarantee for each contract year is RMB 300,000, credited against the royalties payable for that year\"}, {\"obligation_type\": \"Advance Payment\", \"obligor\": \"Licensee\", \"required_action\": \"Pay the advance payment and credit it against the royalties for the first contract year as agreed in the contract.\", \"due_time_or_frequency\": \"Within 10 working days after the contract takes effect.\", \"amount_or_rate\": \"RMB 100,000; may be credited against the royalties for the first contract year and is non-refundable.\", \"evidence_quote\": \"The Licensee shall pay an advance payment of RMB 100,000 within 10 working days after the contract takes effect\"}, {\"obligation_type\": \"Sales Report\", \"obligor\": \"Licensee\", \"required_action\": \"Submit sales reports reflecting the sales of Licensed Products.\", \"due_time_or_frequency\": \"Within 30 days after the end of each quarter.\", \"amount_or_rate\": \"No separate amount requirement.\", \"evidence_quote\": \"The Licensee shall settle quarterly and submit a sales report within 30 days after the end of each quarter\"}, {\"obligation_type\": \"Audit Cooperation\", \"obligor\": \"Licensee\", \"required_action\": \"Provide books and sales records for the past three years and accept audit after notice from the Licensor.\", \"due_time_or_frequency\": \"10 working days' prior written notice from the Licensor; at most once per year.\", \"amount_or_rate\": \"If underreported amounts exceed 5% of amounts that should have been reported, the Licensee bears the audit costs.\", \"evidence_quote\": \"After 10 working days' prior written notice from the Licensor, the Licensor may once per year inspect the Licensee's books and sales records for the past three years\"}, {\"obligation_type\": \"Tax Bearing\", \"obligor\": \"Licensee\", \"required_action\": \"Bear the agreed taxes; when withholding in accordance with law, provide the Licensor with a tax payment certificate.\", \"due_time_or_frequency\": \"Provide the certificate within 30 days after the withholding payment.\", \"amount_or_rate\": \"Withholding tax and other taxes legally borne by the Licensee.\", \"evidence_quote\": \"If withheld in accordance with law, provide the Licensor with a tax payment certificate within 30 days after payment\"}, {\"obligation_type\": \"Late Payment\", \"obligor\": \"Licensee\", \"required_action\": \"Pay liquidated damages on overdue amounts; accept suspension of authorization by the Licensor if overdue seriously.\", \"due_time_or_frequency\": \"Calculated daily once overdue; if overdue for more than 15 days, authorization may be suspended.\", \"amount_or_rate\": \"Liquidated damages of 0.05% per day.\", \"evidence_quote\": \"Any overdue amount incurs liquidated damages at 0.05% per day; if overdue for more than 15 days, the Licensor may suspend the relevant authorization\"}]","The Licensee shall pay the Licensor a royalty at 6% of the Net Sales of Licensed Products; the minimum guarantee for each contract year is RMB 300,000; after 10 working days' prior written notice from the Licensor, the Licensor may once per year inspect the Licensee's books and sales records for the past three years.","Section 8.1 Royalty: The Licensee shall pay the Licensor a royalty at 6% of the Net Sales of Licensed Products, and Net Sales excludes VAT that is separately itemized and paid in accordance with law. Section 8.2 Minimum Guarantee and Advance Payment: The minimum guarantee for each contract year is RMB 300,000, credited against the royalties payable for that year; the Licensee shall pay an advance payment of RMB 100,000 within 10 working days after the contract takes effect, and such advance payment may be credited against the royalties for the first contract year but is non-refundable. Section 9 Settlement and Reporting: The Licensee shall settle quarterly and shall submit sales reports and pay amounts due for the quarter within 30 days after the end of each quarter. Section 10 Audit: After 10 working days' prior written notice from the Licensor, the Licensor may once per year inspect the Licensee's books and sales records for the past three years; if the audit finds that underreported amounts exceed 5% of the amounts that should have been reported, the audit costs shall be borne by the Licensee. Section 11 Taxes: The Licensee shall bear the withholding tax payable by it and other taxes that it is legally required to bear; if withheld in accordance with law, it shall provide the Licensor with a tax payment certificate within 30 days after payment. Section 12 Late Payment: Any overdue amount shall incur liquidated damages at 0.05% per day; if overdue for more than 15 days, the Licensor may suspend the relevant authorization.","{\"royalty_rate\": \"Calculated at 6% of Net Sales of Licensed Products; Net Sales excludes VAT that is separately itemized and paid in accordance with law.\", \"minimum_guarantee\": \"RMB 300,000 per contract year, credited against the royalties payable for that year.\", \"advance_payment\": \"RMB 100,000 paid within 10 working days after the contract takes effect; may be credited against the royalties for the first contract year and is non-refundable.\", \"settlement_cycle\": \"Quarterly settlement; submit a sales report and pay amounts due within 30 days after the end of each quarter.\", \"sales_report_requirement\": \"The Licensee must submit a sales report within 30 days after the end of each quarter.\", \"audit_rights\": \"After 10 working days' prior written notice from the Licensor, once per year inspect books and sales records for the past three years; if underreported amounts exceed 5% of amounts that should have been reported, audit costs are borne by the Licensee.\", \"tax_responsibility\": \"The Licensee bears withholding tax payable and other taxes legally borne by it; if withholding occurs, provide a tax payment certificate within 30 days after payment.\", \"late_payment_terms\": \"Overdue amounts incur liquidated damages at 0.05% per day; if overdue for more than 15 days, the Licensor may suspend the relevant authorization.\"}","The royalty is calculated at 6% of the Net Sales of Licensed Products, and the minimum guarantee is RMB 300,000 per contract year. The Licensee must pay an advance payment of RMB 100,000 within 10 working days after the contract takes effect, settle quarterly, and submit sales reports and make payments within 30 days after the end of the quarter. After 10 working days' notice from the Licensor, the Licensor may audit the books and sales records for the past three years once per year, and if underreporting exceeds 5%, the audit costs are borne by the Licensee.","0.98","{\"query_text\":\"How are the minimum guarantee, sales reports, audit rights, taxes, and late payment liability agreed for physical goods licensing?\",\"obligations\":\"[{\\\"obligation_type\\\": \\\"Royalty Payment\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Calculate and pay royalties based on the tax-exclusive wholesale sales of physical goods.\\\", \\\"due_time_or_frequency\\\": \\\"Settled semi-annually and paid within 60 days after the end of each half-year.\\\", \\\"amount_or_rate\\\": \\\"4.5% of tax-exclusive wholesale sales.\\\", \\\"evidence_quote\\\": \\\"The Licensee shall pay royalties at 4.5% of the tax-exclusive wholesale sales of physical goods\\\"}, {\\\"obligation_type\\\": \\\"Minimum Guarantee\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Pay the minimum guarantee before the start of each license year and credit it against the royalties for that year as agreed.\\\", \\\"due_time_or_frequency\\\": \\\"Before the start of each license year.\\\", \\\"amount_or_rate\\\": \\\"RMB 500,000; may be credited against the royalties for that year.\\\", \\\"evidence_quote\\\": \\\"The Licensee shall pay a minimum guarantee of RMB 500,000 before the start of each license year, and this amount may be credited against the royalties for that year\\\"}, {\\\"obligation_type\\\": \\\"Sales Report\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Submit sales reports categorized by product, region, and channel and amounts due.\\\", \\\"due_time_or_frequency\\\": \\\"Within 60 days after the end of each half-year.\\\", \\\"amount_or_rate\\\": \\\"Reports are categorized by product, region, and channel.\\\", \\\"evidence_quote\\\": \\\"Submit sales reports categorized by product, region, and channel and amounts due within 60 days after the end of each half-year\\\"}, {\\\"obligation_type\\\": \\\"Audit Cooperation\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Provide relevant books, invoices, and inventory records to the Licensor or independent accountant and cooperate with the audit.\\\", \\\"due_time_or_frequency\\\": \\\"15 working days' prior notice; at most once every two years; records kept for seven years.\\\", \\\"amount_or_rate\\\": \\\"If underpayment reaches or exceeds 3%, bear reasonable audit costs.\\\", \\\"evidence_quote\\\": \\\"With 15 working days' notice, audit the books, invoices, and inventory records related to this license during normal business hours\\\"}, {\\\"obligation_type\\\": \\\"Tax Bearing\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Pay VAT in addition to royalties and report and withhold\\\u002Fpay withholding tax arising outside the Licensor's location.\\\", \\\"due_time_or_frequency\\\": \\\"Report and withhold\\\u002Fpay in accordance with relevant tax laws.\\\", \\\"amount_or_rate\\\": \\\"VAT and withholding tax arising outside the Licensor's location.\\\", \\\"evidence_quote\\\": \\\"VAT is separately borne by the Licensee in addition to royalties; withholding tax arising outside the Licensor's location is borne by the Licensee, which is responsible for reporting and withholding\\\u002Fpayment\\\"}, {\\\"obligation_type\\\": \\\"Late Payment\\\", \\\"obligor\\\": \\\"Licensee\\\", \\\"required_action\\\": \\\"Pay agreed interest on overdue amounts; accept suspension of shipment and authorized use by the Licensor if overdue seriously.\\\", \\\"due_time_or_frequency\\\": \\\"Interest accrues once overdue; if overdue for more than 20 days, shipment and authorized use may be suspended.\\\", \\\"amount_or_rate\\\": \\\"One-year Loan Prime Rate plus 3 percentage points per annum.\\\", \\\"evidence_quote\\\": \\\"Overdue amounts bear interest at the one-year Loan Prime Rate published by the National Interbank Funding Center authorized by the People's Bank of China plus 3 percentage points per annum\\\"}]\",\"evidence_quote\":\"The Licensee shall pay a minimum guarantee of RMB 500,000 before the start of each license year, and this amount may be credited against the royalties for that year; the Licensor or its appointed independent accountant may, with 15 working days' notice, audit the books, invoices, and inventory records related to this license during normal business hours.\",\"clause_category\":\"General Terms\",\"has_audit_right\":\"true\",\"contract_excerpt\":\"Section 4.2 License Fee: The Licensee shall pay royalties at 4.5% of the tax-exclusive wholesale sales of physical goods. Section 4.3 Minimum Guarantee: The Licensee shall pay a minimum guarantee of RMB 500,000 before the start of each license year; this amount may be credited against the royalties for that year, and at the end of the year it is neither refunded nor topped up if actual royalties are insufficient. Section 5 Settlement and Reporting: The Licensee shall settle semi-annually and submit sales reports categorized by product, region, and channel and amounts due within 60 days after the end of each half-year. Section 6 Audit Rights: The Licensor or its appointed independent accountant may, with 15 working days' notice, audit the books, invoices, and inventory records related to this license during normal business hours; no more than once every two years, and records shall be kept for seven years. If the audit finds that underpayment reaches or exceeds 3%, the Licensee shall, in addition to paying the shortfall, bear reasonable audit costs. Section 7 Taxes: VAT shall be separately borne by the Licensee in addition to royalties; withholding tax arising outside the Licensor's location shall be borne by the Licensee, which is responsible for reporting and withholding\\\u002Fpayment. Section 8 Late Payment: Overdue amounts shall bear interest at the one-year Loan Prime Rate published by the National Interbank Funding Center authorized by the People's Bank of China plus 3 percentage points per annum; if overdue for more than 20 days, the Licensor may suspend shipment and authorized use.\",\"normalized_terms\":\"{\\\"royalty_rate\\\": \\\"Royalties are calculated at 4.5% of the tax-exclusive wholesale sales of physical goods.\\\", \\\"minimum_guarantee\\\": \\\"RMB 500,000 paid before the start of each license year; may be credited against the royalties for that year, and at the end of the year it is neither refunded nor topped up if actual royalties are insufficient.\\\", \\\"advance_payment\\\": \\\"No separate advance payment is agreed; the minimum guarantee is paid before the start of the license year.\\\", \\\"settlement_cycle\\\": \\\"Semi-annual settlement; submit reports and pay amounts due within 60 days after the end of each half-year.\\\", \\\"sales_report_requirement\\\": \\\"Submit sales reports categorized by product, region, and channel within 60 days after the end of each half-year.\\\", \\\"audit_rights\\\": \\\"After 15 working days' notice from the Licensor or its appointed independent accountant, audits of relevant books, invoices, and inventory records may be conducted during normal business hours; at most once every two years, records kept for seven years; if underpayment reaches 3%, the Licensee bears reasonable audit costs.\\\", \\\"tax_responsibility\\\": \\\"VAT is separately borne by the Licensee in addition to royalties; withholding tax arising outside the Licensor's location is borne by the Licensee, which is responsible for reporting and withholding\\\u002Fpayment.\\\", \\\"late_payment_terms\\\": \\\"Overdue amounts bear interest at the one-year Loan Prime Rate plus 3 percentage points per annum; if overdue for more than 20 days, the Licensor may suspend shipment and authorized use.\\\"}\",\"retrieval_answer\":\"The Licensee shall pay royalties at 4.5% of the tax-exclusive wholesale sales of physical goods and must pay a minimum guarantee of RMB 500,000 before the start of each license year, which may be credited against the royalties for that year. Sales reports and payments are made semi-annually, with a deadline of 60 days after the end of the half-year. After 15 working days' notice from the Licensor or its independent accountant, the Licensor may audit the relevant books, invoices, and inventory records once every two years; if underpayment reaches 3%, the audit costs are borne by the Licensee. VAT and specified withholding tax are borne by the Licensee, and overdue payments bear interest at the one-year Loan Prime Rate plus 3 percentage points.\",\"extraction_confidence\":\"0.97\"}","MOBIUSI INC","https:\u002F\u002Fstatic.mobiusi.com\u002Fmobiwusi\u002F20250829\u002F7bf4ac62b4533e2b809998a6f1c5491e.png?Expires=1792463130&OSSAccessKeyId=LTAI5tH8MQqhgeiAtrzCHrxM&Signature=v6Tr8jBrdm4s5wU1SnnyGsYg%2Bhw%3D&x-oss-process=image%2Fresize%2Cm_fill%2Cw_35%2Ch_35",[702,708],{"type":703,"title":704,"count_data":705},"bar","Length distribution",[706],{"name":707,"value":483},"1k lower",{"type":709,"title":710,"count_data":711},"pie","Language distribution",[712],{"name":713,"value":483},"English"]