the resident representative offices

基本解釋

The meeting examined and approved in principle the "Registration of Resident Representative Offices of Foreign Enterprises Management Ordinance (Draft)."
會議審議并原則通過《外國企業(yè)常駐代表機構(gòu)登記管理條例（草案）》。
Article 1 This Regulation is formulated to regulate the establishment and the business activities of resident representative offices of foreign enterprises.
第一條為了規(guī)范外國企業(yè)常駐代表機構(gòu)的設(shè)立及其業(yè)務(wù)活動，制定本條例。
The resident representative offices shall declare and pay enterprise income taxes based on their actual income, and declare and pay business tax and value added tax on their taxable income.
代表機構(gòu)應當就其歸屬所得依法申報繳納企業(yè)所得稅，就其應稅收入依法申報繳納營業(yè)稅和增值稅。