税务局：对于营业税来说，两者相同。
Tax official: for business tax, it is same to the two conditions.
税务局：作为总承包人，你公司应按建筑业缴营业税。
Tax official: As the general contractor, your company should pay business tax according to the construction item of the tax law.
税务局：ꆊ作为总承包人，你公司应按建筑业缴营业税。
Tax official: As the general contractor, your company should pay business tax according to the construction industry of the tax law.
税务局：ꆊ对无形资产，只要它的使用地在中国，不管有没有在中国设有机构，都要纳营业税。
Tax official: If the intangible asset is used in China, the leasing operation is taxable, no matter whether the company has organizations in China.
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.
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.
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