| 1. |
Representatives should, base on the enterprises' business type
fill in the form 'classification report for the Representative
office of Foreign Enterprises' and report to the taxation authority
within 15 days after tax registration.
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| 2.
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Representative
offices engage in agency, agency trading (including self-employed
trading), advertising and tourism services should adopt unified
income and expenditure accounting approach to calculate income;
and to declare the payable amount of business tax and income
tax in accordance to the taxation regulation.
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| 3.
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China
market research, business information gathering, corresponding
and other preparations and assistances for the head office's
production or the sales of its own products are non-taxable.
However, within one month after the financial period, enterprises
are requested to fill in the form 'Financial year report for
the Representative Office of Foreign Enterprises" and report
to the taxation authority.
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| 4.
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Starting
from 01 January 2004, the taxation authority will not exempt
the business tax and income tax for all Representative offices.
All exemption allowed would be abolished after the publication
of this notice.
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| 5.
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Before the end of September, all taxation authorities should
inform all the registered representative office to identify
their business type based on the regulations stated in this
notice before the deadline; and fill in the form 'Classification
report for Representative office of Foreign Enterprises'. The
classification information will then be saved in record after
checked and recognized by the authority, |
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This
notice is effective from the date of publication. |
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