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.

(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

Guo Shui Fa [2010] No.18

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。

Article 1: These Measures have been formulated pursuant to the PRC Law on the Administration of the Levy and Collection of Taxes (Tax Levy Law) and its Implementing Rules, the PRC Enterprise Income Tax Law and its Implementing Regulations, the PRC Tentative Regulations on Business Tax and their Implementing Rules, the PRC Tentative Regulations on Value-added Tax and their Implementing Rules, and relevant tax laws and regulations in order to regulate the administration of the taxation of resident representative offices of foreign enterprises.

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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