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各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务管理局各分局: 我局于1994年1月18日以国税明电[1994]020号下发了《关于1993年12月31日前公布的有关外国企业常驻代表机构计征流转税的规定处理办法的通知》,现补发文件如下: 《中华人民共和国营业税暂行条例》及其实施细则已于1994年1月1日起实施。在此之前发布的关于外国企业常驻代表机构征税的文件,经审核有关计征流转税的规定部分,原则上仍可延用,但原规定中“工商统一税”应改为“营业税”,适用税目应改为“服务业”,适用税率为5％。仍可沿用的文件如下: 一、1985年4月11日国务院批准、1985年5月15日财政部公布财政部对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定;
The tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government, the tax bureaus of various cities separately listed in the state plan, and the bureaus of the Offshore Oil Taxation Bureau: On January 18, 1994, the State Administration of Taxation issued Guoshui Mingdian [1994] 020 with the document “ Notice on the Measures for Handling the Provisions on the Requirements for Circulating Taxes on Resident Turnover Taxes of Permanent Representative Offices of Foreign Enterprises, which was promulgated on January 31, is hereby supplemented by the following documents: ”Provisional Regulations of the People’s Republic of China on Business Sales Taxation“ and its implementing rules were promulgated on January 1, 1994 Implementation. The documents released before this period on the taxation of the permanent representative offices of foreign enterprises may still be used in principle if they are reviewed in accordance with the provisions on the collection of turnover tax. However, the ”unified industrial and commercial tax“ in the original provisions should be changed to ”sales tax“ , Applicable tax should be changed to ”service", the applicable tax rate is 5%. The documents still available are as follows: I. Approved by the State Council on April 11, 1985 and promulgated by the Ministry of Finance on May 15, 1985 Provisional Regulations of the Ministry of Finance on Levying Consolidated Industrial and Commercial Taxes and Enterprise Income Taxes on Permanent Representative Offices of Foreign Enterprises;