收益分配条款是合作协议（尤其是涉及知识产权相关作品或产品的合作协议，如影视作品独家授权合作协议或艺术家合作协议）中的常见条款，对一方应向另一方支付的合作费用进行了详细规定。合作费用可按保底收入+分成收入计算，也可直接按一定的比例计算。以下为相关协议中的双语示例，供参考：

示例一：

第三条 合作费用及支付

Article 3 Cooperation Fees and Payment

1.本协议项下，甲方应当支付给乙方的合作费用由本条第2款约定的定额费用和第3款约定的视频收益分成构成。甲方按照“保底+分成”的方式向乙方支付合作费用。甲方需要分【三】次支付定额合作费用，首年保底费【XXXXXXX】（大写：人民币【XXXXXXX】元整）（含税），第二年保底费【XXXXXXX】（大写：人民币【XXXXXXX】元整）（含税），两年保底费合计人民币【XXXXXXX】元（大写：人民币【XXXXXXX】元整）（含税），见下述第三条第2款，作为本协议项下定额合作费用。自本协议签署之日起2年期限届满后，甲方根据乙方账号的分成收益情况，双方进行下述第三条第3款约定的视频收益分成结算。

Under this Agreement, the cooperation fees which shall be paid by Party A to Party B consist of fixed guarantee as agreed in Paragraph 2 of this Article and revenue share as agreed in Paragraph 3. Party A will pay Party B cooperation fees on the basis of “Minimum Guarantee+ Revenue Share”. Party A is required to pay the fixed guarantee in [three] installments. The amount of fixed guarantee for the first year shall be [XXXXXXX] (in words: RMB [XXXXXXX] ONLY) (inclusive of taxes), the amount of fixed guarantee for the second year shall be [XXXXXXX] (in words: RMB [XXXXXXX] ONLY) (inclusive of taxes), the amount of fixed guarantee for two years shall be RMB [XXXXXXX] (in words: RMB [XXXXXXX] ONLY) (inclusive of taxes) in total (see Paragraph 2 of Article 3 below), as the fixed cooperation fees under this Agreement. Upon the expiration of two years as of the date on which this Agreement is executed, based on the revenue share of accounts of Party B, both parties will settle the revenue share as agreed under Paragraph 3 of Article 3 below.

2.甲方应当按照如下支付流程，向第三条第4款约定的乙方银行账户支付人民币【XXXXXXX】元（大写：人民币【XXXXXXX】元整）（含税），作为本协议项下定额合作费用。

Party A shall pay the fixed guarantee RMB [XXXXXXX] (in words: RMB [XXXXXXX ONLY]) (inclusive of taxes) to the bank account of Party B as provided for in Paragraph 4 of Article 3 in accordance with the following payment procedures.

1）本协议生效后，且乙方向甲方提供影视作品介质以及第四条约定的版权证明文件，并经甲方确认合格后【30】个工作日内，甲方向乙方支付第一年定额合作费用的【50】%，即人民币【XXXXXXX】元（大写：人民币【XXXXXXX】元整）（含税）；

After this Agreement takes effect, and Party B provides Party A with the media of audiovisual productions and copyright certificates as agreed in Article 4, within [30] working days after Party A’s confirmation, Party A shall pay Party B [50]% of the fixed guarantee for the first year, i.e. RMB [XXXXXXX] (in words: RMB [XXXXXXX] ONLY) (inclusive of taxes);

2）在满足前述第1）项之前提下，甲方应于2020年7月1日前向乙方支付第一年定额合作费用的【50】%，即人民币【XXXXXXX】元（大写：人民币【XXXXXXX】元整）（含税）；

If both parties’ obligations stipulated in Subparagraph (1) above are duly performed, Party A shall pay Party B [50]% of the fixed guarantee for the first year prior to July 1, 2020, i.e. RMB [XXXXXXX] (in words: RMB [XXXXXXX] ONLY) (inclusive of taxes);

3）在满足前述第1）项及第2）项之前提下，甲方应于2021年1月31日前支付第二年定额合作费用的【100】%，即人民币【XXXXXXX】元（大写：人民币【XXXXXXX】元整）（含税）。

If both parties’ obligations stipulated in Subparagraph (1) and (2) above are duly performed, Party A shall pay [100]% of the fixed guarantee for the second year prior to January 31, 2021, i.e. RMB [XXXXXXX] (in words: RMB [XXXXXXX] ONLY) (inclusive of taxes).

双方确认，乙方应当于甲方每次付款至少【5】个工作日前，向甲方开具与当期合作费用金额等额的增值税专用发票，开票内容为【 】，税率为【】%；如乙方未能开具或迟延开具或开具的发票不符合国家税务机关要求或本协议约定，或乙方有任何违约情形的，甲方有权暂不付款而不构成违约。

Both parties confirm that Party B shall issue VAT special invoice for the amount of outstanding cooperation fees payable to Party B in the current period at least [5] working days prior to each payment made by Party A. The content of invoice shall be [ ], the tax rate shall be [ ]%; if Party B fails to issue or delays in issuing any invoice, or any of issued invoices does not comply with requirements of national tax authorities or provisions of this Agreement, or Party B commits any breach, Party A shall have the right to withhold payment without constituting a breach.

3.视频收益分成

Revenue Share

1）视频收益分成由XXX视频收益分成以及长视频分账收入构成。乙方有权登录甲方“XX视频”平台并自行查询后台开放的相应数据。视频收益分成累计超过上款所述定额合作费用（以下简称“超额支付条件”）的，该等超出部分由甲方另行向乙方支付，乙方具体获得支付的方式见下述第3）项以及第5）项。如本协议授权期限内实际产生的视频收益分成不足上款所述定额合作费用的，则以定额合作费用为准，乙方无需返还差额部分，甲方亦无需另行向乙方支付包括视频收益分成在内的任何收益。

The revenue share shall consist of the revenue share from XXX and revenue share from long-video. Party B shall be entitled to log in Party A’s “iXX video” platform and make enquiries on relevant opened back-end data at its own discretion. Where the amount of revenue share on an accumulative basis exceeds the total fixed guarantee as specified in the preceding Paragraph (hereinafter referred to as the “Excess Payment Condition”), such excess shall be paid by Party A to Party B separately, and the specific manner in which Party B obtains such payment is stipulated in Subparagraph (3) and (5) below. If the actual amount of revenue share generated within the License Period hereunder is less than the total fixed guarantee as specified in the preceding Paragraph, then the fixed guarantee shall prevail. Party B does not need to refund the difference, and Party A does not need to pay Party B any income (including the revenue share).

甲乙双方均认可和理解视频收益分成金额具有不确定性，甲方并不向乙方担保视频收益分成的金额。视频收益分成数据最终以甲方统计计算为准。

Party A and Party B recognize and understand that the amount of revenue share is uncertain, Party A shall not guarantee the amount of revenue share. Any data on revenue share shall be finally subject to the calculation made by Party A.

2）XXX视频收益分成

Revenue share from XXX

XXX视频收益分成指依据“XXX”平台相关规则、针对乙方XXX上传之视频授权内容计算出的该等授权内容的视频收益分成。乙方有权获得前述视频收益分成作为本协议项下合作费用。乙方确认，鉴于“XXX”平台及甲方平台运营及业务需要，相关平台运营主体可能随时对上述视频收益分成的计算规则做出调整或设立新的计算规则，而无法与作为平台用户之一的乙方就具体规则的设定和变更进行个别协商，因此，乙方可得分成的具体金额以届时根据“XXX”平台相关规则计算出的金额为准，乙方对此不持异议，且甲方不向乙方承诺任何最低金额。

Revenue share from XXX shall mean the revenue share of the Licensed Content uploaded for Party B’s XXX accounts as calculated with respect to such Licensed Content according to relevant rules of the “XXX” platform. Party B shall have the right to obtain the above revenue share as the cooperation fees hereunder. Party B confirms that, in consideration of operating and business needs of “XXX” platform and the Platform of Party A, operators of relevant platforms may adjust the calculation rules or formulate new calculation rules in relation to the revenue share at any time, but such operators may not individually negotiate with Party B, as a user of the platform, on the formulation and change in specific rules, therefore, the specific amount distributable to Party B shall be an amount as calculated based on relevant rules of the “XXX” platform then. Party B has no disagreement about this, and Party A will not give any undertaking on the minimum amount of revenue share to Party B.

3）长视频分账收入

Revenue share from long-video

双方确认，在甲方公司运营的“XX视频”平台内长视频分账系统（以下称“甲方分账系统”）上线后（具体上线时间根据XX视频平台业务进度为准，但甲方不对此做出任何承诺），基于授权内容在XX视频平台“放映厅”（具体栏目变更不影响本协议效力）播出所产生的相关广告收益为长视频分账收入，甲方按照甲方分账系统规则向乙方进行分账，具体可分账金额为甲方分账系统计算的数据为准。

Both parties confirm that after the system of sharing revenue from long video (hereinafter referred to as the “Party A Revenue Sharing System”) has been taken online in the “IXX” platform operated by Party A (the specific time at which the system will be taken online will be subject to business progress of the XX video platform, but Party A will not give any undertaking on this), the revenue share from long-video shall be calculated according to the rules of Party A Revenue Sharing System and based on the advertisement revenue generated from releasing the Licensed Content on the “Cinema” (any change in the specific program will not affect the effectiveness of this Agreement) on XX video platform, and the specific amount of revenue share payable to Party B shall be subject to the calculation of the Party A Revenue Sharing System.

4）视频收益分成的支付

Payment of revenue share

超额支付条件达成后，自本协议签署之日起2年期限届满之日起【60】个工作日内，甲方应根据本条第3款第1）项约定向乙方支付视频收益分成。乙方应在甲方付款前至少【30】个工作日向甲方开具科目为【   】（税率为【  】%）的增值税专用发票，甲方收票并确认无误后应向乙方银行账户进行支付。双方确认，如乙方未能开具或迟延开具或开具的发票不符合国家税务机关要求或本协议约定，或乙方有任何违约情形的，“XXX”平台有权暂不付款而不构成违约。

If the revenue share to Party B exceeds the total fixed guarantee, within [60] working days as of the date on which the period of 2 years from the date of execution of this Agreement expires, Party A shall pay the excess revenue share to Party B as agreed in Paragraph 3.1 of this Article. Party B shall issue a VAT special invoice of which name of account shall be [ ] (the tax rate shall be [ ]%) at least [30] working days prior to Party A’s payment, Party A shall make the payment to the bank account of Party B after it receives the invoice and verifies that the invoice is correct. Both parties confirm that if Party B fails to issue or delays in issuing any invoice, or any of issued invoices does not comply with requirements of national tax authorities or provisions of this Agreement, or Party B commits any breach, the “XXX” platform shall have the right to withhold payment without constituting a breach.

4.乙方银行账户信息如下：

The details on the bank account of Party B shall be:

开户名称

Name of Account（需与签约乙方主体名称完全一致）

(it is necessary to be in full accord with the name of Party B which signs this Agreement)

开户银行

Name of Bank

银行账号

Account Number

乙方变更上述收款账户信息，应提前15个工作日书面通知甲方并确保甲方收到该通知，如因乙方提供的银行账户信息错误或者变更后未及时通知甲方造成的甲方付款不能、付款错误、付款迟延等情况，甲方不承担任何责任，相应的风险由乙方承担。

If Party B makes any change in the above collection account, it shall notify Party A in writing thereof 15 working days in advance and ensure that Party A will receive such notice. If any error in the details on the bank account provided by Party B or any failure to promptly inform Party A of any change results in Party A’s inability to make payment, mistake in payment, delay in payment, etc., Party A will not assume any liability, and relevant risks shall be assumed by Party B.

5.本协议项下双方均为依中华人民共和国法律有效存续之法人实体，根据现行有效之中华人民共和国税务法律法规之规定，应各自缴纳因行使本协议项下之权利或履行本协议项下之义务所产生之相关税赋。

Both parties hereunder are corporate entities validly existing under the laws of the People’s Republic of China. They shall pay their respective taxes arising from the exercise of rights hereunder or the performance of obligations hereunder in accordance with currently effective tax laws and regulations of the People’s Republic of China.

6.甲方开票信息如下：

Details on issuance of invoice to Party A:

公司名称：AAA

Name of corporation: AAA

纳税人识别号：

Identification code of taxpayer:

公司注册地址：

Registered address of corporation:

公司电话：

Phone number of corporation:

开户银行名称: 招商银行股份有限公司

Name of opening bank: China Merchants Bank Company Limited

开户银行账号：

Account number of opening bank:

示例二：

第一条 收益分配

Article 1 Revenue Sharing

1.1 本协议第一条第1.1款合作事项产生的收益由甲、乙双方按照    比例进行分配；

The revenue generated from cooperation matters as set forth in Article 1.1 hereof shall be distributed between the Parties according to the proportion of    ;

1.2 甲、乙双方每        结算一次收益，于每个结算期间届满后一个月内结算完成；

The Parties shall settle the revenue every        , which shall be completed within one month following the expiration of each settlement period;

1.3 甲方将以对账单形式将收益等信息发送至乙方指定邮箱。乙方对对账单有异议的，应在接到对账单后三日内书面向甲方提出，逾期未提出视为甲方认可对账单内容。甲方在对账单上签字确认，且在结算月的12日前向甲方提供增值税发票后，甲方于结算月的15日（如遇节假日，则顺延至工作日第一天）将乙方应得收入汇入乙方本人账户。

Party A shall send the information such as revenue to the email address designated by Party B in the form of statement. Party B shall raise the objection (if any) to the statement with Party A within three days following the receipt thereof, failing which it shall be deemed to have consented to the statement. Party A shall sign the statement for confirmation and remit the income receivable by Party B to the personal account of Party B on the 15th day (postponed to the immediately following business day in case of public holidays) of the settlement month after it receives the VAT invoice provided by Party B on the 12th day of the settlement month.

乙方本人账户信息如下：

The information of Party B’s personal account is as follows:

户名：

Account name:

账号：

Account No.:

开户行：

Opening bank:

甲方开票信息如下：

Party A’s billing information is as follows:

单位名称：

Company name:

纳税人识别号：

Taxpayer identification number:

注册地址：

Registered address:

电话：

Tel.:

开户行及账号：

Opening bank & Account No.:

1.4 甲、乙双方依照中国有关税收法律法规办理相关税务事宜，依法纳税，前述收入中乙方应缴纳税款由甲方或第三方代扣代缴；

The Parties shall handle relevant tax matters in accordance with the relevant tax laws and regulations in China, and pay taxes according to law; the tax payable by Party B for the aforementioned income shall be withheld by Party A or a third party;

1.5 如出现本协议外第三方延期付款、拒绝付款等情况，在甲方追究第三方责任并收取相应收益之前，乙方不得就该未收取收益向甲方主张。

In case of any delay or refusal of payment, etc. by any third party beyond this Agreement, Party B shall not claim any revenue from Party A before Party A holds such third party accountable and collects relevant revenue from such third party.