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.

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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.

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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.

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