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根据《中华人民共和国工商统一税条例》第二条、第八条,《中华人民共和国外国企业所得税法》第一条及其《施行细则》第二条、第四条,《中华人民共和国国务院关于管理外国企业常驻代表机构的暂行规定》第九条,以及中国政府同外国政府缔结的税收协定的有关规定,现对外国企业常驻代表机构的征税问题,作如下规定:一、常驻代表机构为其总机构进行了解市场情况、提供商情资料以及其他业务联
According to Article 2 and Article 8 of the “Regulations of the People’s Republic of China on Unification of Industry and Commerce”, Article 1 of the “Law of the People’s Republic of China on Income Tax of Foreign Enterprises” and Article 2 and Article 4 of the Detailed Rules for its Implementation, "State Council of the People’s Republic of China Article 9 of the Provisional Regulations Governing the Administration of Permanent Representatives of Foreign Enterprises and the relevant provisions of the tax treaties concluded between the Chinese government and foreign governments, the following provisions shall be made on the issue of taxation of the permanent representative offices of foreign enterprises: 1. Permanent Resident Representative agencies for its head office to understand the market conditions, to provide business information and other services