外国企业常驻代表机构纳税申报。
Filing tax returns for the permanent representative offices of foreign enterprises.
第一条为了规范外国企业常驻代表机构的设立及其业务活动，制定本条例。
Article 1 This Regulation is formulated to regulate the establishment and the business activities of resident representative offices of foreign enterprises.
外国(地区)企业：是指外国企业常驻代表机构以及在中国境内从事生产活动的外国企业。
Foreign enterprise refers to Foreign enterprise Resident Representative Office or Foreign-invested enterprise which can do productive activities in China.
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.
作为外国企业常驻代表机构，其所得税纳税主体的性质和纳税义务的认定，在税收征管实务工作中仍是个难题。
The judgment on the nature and the tax payable obligations of the representative office, as the non-resident enterprise, is the difficult problem in the daily administration of tax levy.
中外合资、中外合作职业介绍机构介绍中国公民出境就业和外国企业常驻中国代表机构。
Recruitment of Chinese employees in representative offices of foreign enterprises.
外国企业常驻中国代表机构和在中国成立的外国商会不得在中国从事职业介绍服务。
The business residential and representative offices of foreign enterprises and foreign.
此外，外国企业还可以在中国设立常驻代表机构和特殊性质的外国企业分支机构。
Besides, foreign companies are permitted to set up representative offices and certain types of branch entities in China.
此外，外国企业还可以在中国设立常驻代表机构和特殊性质的外国企业分支机构。
Besides, foreign companies are permitted to set up representative offices and certain types of branch entities in China.
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