C. that the taxpayer and the withholding agent can trust a tax representative to make commitments on tax affairs on their behalf.
税务代理是一种统称，通常包括税务代理和税务咨询两个基本方面。
Tax official: not merely the representative office, it also include the establishment of management and business, the site of assignment and agent.
税务局：不仅是代办处，还包括管理和营业机构、作业场所和代理人。
The former official reply on tax exemption issued to the representative office upon approval by the State Taxation Administration, shall still be effective.
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。
No tax shall be levied on the incomes that the representative offices obtained from accepting the entrustment of the domestic enterprises to undertake the commodity export trade business in China.
代表机构从事接受我国境内企业委托代理我国商品出口贸易业务所取得的收入，不予征税。
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.
代表机构应当就其归属所得依法申报缴纳企业所得税，就其应税收入依法申报缴纳营业税和增值税。
Conferee: Chief representative of representative office, administration executive, administration representative, financial managers, taxation managers, and tax related personnel.
参会代表：代表处首席代表、政负责人、政代表、务经理、务经理及财税相关负责人。
Tax official: not merely the representative office, it also include the establishment of management and business, the site.
税务局：不仅是代办处，还包括管理和营业机构、作业场所和代理人。
To provide foreign countries (regions) corporate tax registration certificate, the chief representative of the original certificate and the unit Chapter contract.
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；
Article 3 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.
第三条代表机构应当就其归属所得依法申报缴纳企业所得税，就其应税收入依法申报缴纳营业税和增值税。
Filing tax returns for the permanent representative offices of foreign enterprises.
外国企业常驻代表机构纳税申报。
The value-added tax is the most representative tax. Different value-added tax has different impact on the social and environmental improvement.
增值税是最具代表性的税种，不同类型的增值税对社会经济环境改善的作用大相径庭。
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.
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。
Meanwhile, to the enterprise's legal representative, government will reward him one-time 2% of their first operation year tax.
同时对企业法定代表人，按企业第一个经营年度上缴地方财政收入的2%给予一次性奖励。
For more information on I. R. S. payment plans and deferred payment options, contact a tax specialist or attorney, or your local I. R. S. representative.
想了解有关I.R.S。还款计划和选择延期付税方式，可向税务专家、税务律师或者是当地I.R.S。代理人联系。
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。
No preferential tax treatment for opening a representative office (RO) in Shanghai or Pudong.
在上海或者浦东设立一个代表处(RO)没有税收优惠政策。
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.
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。
Tax official: Not only the representative office, it also includes the management and business organization, workingplace and the agent.
税务局： ꆊ不仅是代办处，还包括管理和营业机构、作业场所和代理人。
How many ways to tax on the representative 0ffice?
对代表处的征税方法有几种？
Tax official: it looks like that your exemption depends on whether you are named as the chief representative.
税务局：在这种情况下，你办事处要替公司承担责任。
Tax official: it looks like that your exemption depends on whether you are named as the chief representative.
税务局：在这种情况下，你办事处要替公司承担责任。
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