关于外国企业在中国境内设立的常驻代表机构缴纳企业所得税时，税率的适用和纳税方法的确定，在税法中作了如下表述：（中华人民共和国外商投资企业和外国企业所得税法）中规定，对在经济特区设立机构、场所从事生产、经营的外国企业，减按15％的税率征收企业所得税。而对于在 As for the application of the tax rate and the determination of the method of tax payment when the resident representative offices set up by foreign enterprises in China are subject to the enterprise income tax, the following statements are made in the tax law: (Law of the People’s Republic of China on Income Tax of Foreign-invested Enterprises and Foreign Enterprises) For foreign enterprises that have set up their own institutions or establishments in the special economic zones and engaged in the production and operation of the special economic zones, the enterprise income tax shall be levied at a reduced rate of 15%. And for