Tentative Measures for the Tax Administration of Resident Representative Offices of Foreign Enterprises

外国企业常驻代表机构税收管理暂行办法

If a Representative Office has unsound account books, fails to accurately account for its revenues or costs and expenses, or fails to make accurate filings, the tax authority shall have the authority to determine its taxable income.

By clpstaff | clp articles |

(Issued by the State Administration of Taxation on February 20 2010 and effective as of January 1 2010.)

(国家税务总局于二零一零年二月二十日发布，自二零一零年一月一日起施行。)

国税发 [2010] 18号

第一条为规范外国企业常驻代表机构税收管理，根据《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则、《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国营业税暂行条例》及其实施细则、《中华人民共和国增值税暂行条例》及其实施细则，以及相关税收法律法规，制定本办法。

Guo Shui Fa [2010] No.18

第二条本办法所称外国企业常驻代表机构，是指按照国务院有关规定，在工商行政管理部门登记或经有关部门批准，设立在中国境内的外国企业（包括港澳台企业）及其他组织的常驻代表机构（以下简称代表机构）。

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