the resident representative offices

基本解释

The meeting examined and approved in principle the "Registration of Resident Representative Offices of Foreign Enterprises Management Ordinance (Draft)."
会议审议并原则通过《外国企业常驻代表机构登记管理条例（草案）》。
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。
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。