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一、境内外商投资企业、代表机构从事咨询活动取得的收入税务处理问题 外商投资企业、代表机构单独与客户签订合同 (包括代表机构以其总机构名义签订的合同 ,但实际业务由代表机构履行 ),为客户提供咨询业务所取得的收入 ,应全部作为外商投资企业、代表机构的收入 ,在其机构所
I. Tax Treatment of Incomes Made by Foreign-invested Enterprises and Representative Agencies Engaged in Consultation Activities Foreign-funded enterprises and representative institutions sign contracts with their clients individually (including those contracts signed by the representative office on behalf of its head office but the actual business is performed by the representative offices) , To provide consulting business clients to obtain revenue, all should be as foreign-invested enterprises, the income of the representative office, in its institutions