实际管理机构是指跨国企业的实际有效的指挥、控制和管理中心，是行使居民税收管辖权的国家判定法人居民身份的主要标准。
但登记注册地在境外的，以实际管理机构所在地为纳税地点。
But in case its registration place is outside the territory of China, the tax payment place shall be the place at the locality of its actual management organ.
通过上述认真分析研究并结合我州的实际，很快制定出了住房公积金管理机构调整实施方案。
Through research and careful analysis of the actual state I quickly developed a housing accumulation fund management restructuring programme implementation.
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