... these Detailed Rules:本实施细则 ( the resident representative offices:常驻代表机构 ( shipping agents:货运代理商 ( ...
基于20个网页-相关网页
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。
Article 1 This Regulation is formulated to regulate the establishment and the business activities of resident representative offices of foreign enterprises.
第一条为了规范外国企业常驻代表机构的设立及其业务活动,制定本条例。
应用推荐