目前，我国税务机关对外国企业驻华代表机构实行了一种十分特殊的税收政策，即：以费用倒算收入，进而确定应纳的营业税和企业所得税。这个政策引起了社会各界的广泛争议，在国际上亦造成了一定的负面影响。据笔者所知，大多数外商对这一税收政策都表示难以理解，甚至颇有微词? At present, the tax authorities of our country have implemented a very special taxation policy on the representative offices of foreign enterprises in China, that is, they calculate the sales tax and the enterprise income tax in reverse according to the expenses. This policy has aroused widespread controversy in various sectors of the community and has caused some negative impacts internationally. As far as I know, most foreign investors have expressed difficulties in understanding this tax policy.