从事商务、法律、税务、会计、审计等各类咨询服务性业务的代表机构,统一采取据实申报纳税的方法。
Those engaged in various consulting service businesses of commerce, law, taxation, accounting, auditing, etc. shall adopt a unified method to file tax returns according to the real situation of each.
原已经国家税务总局批准享受免税待遇的代表机构,原免税批复仍然有效。
The former official reply on tax exemption issued to the representative office upon approval by the State Taxation Administration, shall still be effective.
自2003年7月1日起,对于外国企业常驻代表机构的具体纳税方法,不再由主管税务机关进行界定。
The method of enterprise income tax payment by the permanent representative offices of foreign enterprises shall no longer be defined by the taxation organ from July 1, 2003.
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