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	REPLY OF THE STATE ADMINISTRATION OF TAXATION ON HOW TO DEAL WITH THE TAX ISSUES RELATED TO REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES

	(No. 568 [2004] of the State Administration of Taxation, May 17, 2004)


SUBJECT : FOREIGN ENTERPRISES; REPRESENTATIVE OFFICES
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 05/17/2004
IMPLEMENT DATE : 05/17/2004
LENGTH : 284 words
TEXT :

We have received your Request for Instructions about the Tax Policies on Permanent Representative Offices of Foreign Enterprises (No. 91 (2004) of the Bureau of State Taxes of Xiamen Municipality). Upon deliberation, as to how to deal with the tax issues related to foreign enterprises' permanent representative offices engaged in preparations and services for the self-operating commodity trade of the head offices, you are hereby replied to as follows:

The permanent representative offices of foreign enterprises engaged in "self-operating trade and agency trade" mentioned in Paragraph 2 of Article 2 of the Notice of the State Administration of Taxation on the Relevant Tax Administration Issues concerning Permanent Representative Offices of Foreign Enterprises (No. 28 (2003) of the State Administration of Taxation) refers to those engaged in self-operating trade as well as agency trade simultaneously. All the activities of a representative office of a foreign enterprise shall be confined to investigating the market situation, providing market information and other preparatory and supporting operations for the self-operating commodity trade of its head office. Provided that its head office can provide evidential materials to prove that it consistently adopts self-operating trade way mentioned in Article 1 of the Notice of the State Administration of Taxation on Several Specific Issues Concerning the Permanent Offices of Foreign Enterprises (No. 002 (1997) of the State Administration of Taxation) for the commodity trade with our country, it may still be exempted from tax according to Article 1 of this said Notice and file tax returns in pursuance of Article 1 of the Notice of the State Administration of Taxation on the Relevant Tax Administration Issues concerning Permanent Representative Offices of Foreign Enterprises (No. 28 (2003) of the State Administration of Taxation).