近部分地区税务机关反映,外事服务单位在为外国常驻机构、三资企业和其他企业提供人力资源服务时,负责代外国常驻机构、三资企业和其他企业支付被聘用人员的工资及福利费和交纳社会统筹(包括基本养老、医疗、工伤、失业保险金等,下同)、住房公积金等,对其开展此项业务的营业额 Tax authorities in some parts of the country have reported that when providing human resources services to foreign permanent offices, foreign-funded enterprises and other enterprises, foreign service agencies are responsible for paying salaries and benefits to employed permanent residents, foreign-funded enterprises and other enterprises on behalf of foreign resident agencies, foreign-funded enterprises and other enterprises Fees and pay social co-ordination (including the basic pension, medical treatment, work injury, unemployment insurance, etc., the same below), housing provident fund, etc., to carry out the turnover of this business