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苏州工业园区是中国和新加坡两国政府间最大的合作项目,也是世界上发展最快和最具有竞争力的工业园区之一.外国企业常驻代表机构的数量众多是苏州工业园区的一大特色.该文主要说明苏州工业园区常驻代表机构的基本情况、管理现状,并在此基础上阐述了日常征管中存在的难点,并结合《企业所得税法》提出相应的管理建议.“,”The Suzhou Industrial Park(SIP) is not only the largest cooperation project between Chinese and Singapore governments, but also one of the fastest growing and most competitive industrial development zones in the world.SIP is featured for its large numbers of permanent representative institutions of foreign enterprises.This paper mainly depicts the basic situation and administration actuality of permanent representative institutions of foreign enterprises.On this basis, it analyzes some difficulties in regular tax collection and administration, and further proposes some suggestions on tax management under the Enterprise Income Tax Law of the People's Republic of China.