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.
税务局：谢谢。您在代表处做什么工作？
Tax official: thank you. What have you been doing in your office?
因此，代表机构不需要向当地主管地方税务局提出营业税免税申请。
Therefore, representative offices do not need to apply to the local taxation authorities for exempting business tax.
提供外国（地区）企业税务登记证、首席代表证的原件及本单位合同；
To provide foreign countries (regions) corporate tax registration certificate, the chief representative of the original certificate and the unit Chapter contract.
通过分享嘉宾丰富的实践经验，参会企业代表不仅就案例本身发表了看法，还通过即时发问提出了自身企业在税务争议方面的一些处理疑点和难点。
After sharing speakers' rich practical experience, delegates not only presented their opinion on case itself, but also ask some dispute questions in real company management.
代表处的企业所得税和营业税应当在每季度末后15天内缴税至本地税务机关。
The FEIT and BT for a RO should be filed on a quarterly basis within 15 days after the end of each quarter and the taxes should be paid to the local tax authorities.
代表处的企业所得税和营业税应当在每季度末后15天内缴税至本地税务机关。
The FEIT and BT for a RO should be filed on a quarterly basis within 15 days after the end of each quarter and the taxes should be paid to the local tax authorities.
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