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外国企业在华常驻代表机构应根据我国税法及中国政府与外国政府缔结的税收协定的有关规定纳税,具体征税内容和征税方法如下:常驻代表机构有下列收入的,应当征税:1、常驻代表机构为其总机构在中国境外接受其他企业委托的代理业务,在中国境内从事联络洽谈、介绍成交,所收取的佣金、回扣、手续费。2、常驻代表机构为其客户(包括其总机构客户)在中国境内负责了解市场情况、联络事务、收集商情资料、提供咨询服务等,由客户付给的报酬。3、常驻代表机构在中国境内为其他企业从事代理业务,为其他企业之间
The resident representative offices of foreign enterprises in China should pay taxes according to the tax laws of our country and the relevant provisions of the tax treaties concluded between the Chinese government and foreign governments. The details of taxation and the methods of tax collection are as follows: Where the permanent representative offices have the following incomes, they shall be taxed: 1. The resident representative office, acting as its head office, accepts agency business commissioned by other enterprises outside of China. The resident representative office engages in liaison and negotiation in China to introduce the transaction, commissions, rebates and commissions charged. 2. The resident representative office is responsible for the payment of the remuneration paid by the client to its clients (including its clients in the head office) in China for understanding the market conditions, liaison affairs, collecting business information and providing consulting services. 3, the resident representative offices in China for other companies engaged in agency business, among other businesses