Circular on the handling method for implementing the stipulationsconcerning the levy of turnover tax on residence representative offices offoreign enterprises published before december 31 , 1993 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
The permanent offices and their staff must abide by chinese laws and decrees and the rules hereof and carry out proper business activities within their business scope 常驻代表机构及其人员，必须遵守我国的法律、法规和本办法，在批准的业务范围内开展正当业务活动。
2 . the validity period of its registration certificate is usually one year , so before each expiration date , the office shall make extension procedures to the industry and commerce authority 2常驻代表机构的登记证有效期为1年，因此在每年到期前不要忘记到工商登记部门办理登记证延期手续。
Applications for the setting up of resident representative offices submitted by foreign enterprises after the promulgation of the " interim provisions " shall be handled in accordance with the " interim provisions " 《暂行规定》发布以后外国企业申请在华设常驻代表机构，按《暂行规定》办理。
Acting as advertising agents ; 5 . providing services relating to visa handling , fee collecting , ticketing , tour operator , and liaison for non - resident tourist companies 常驻代表机构从事经营活动取得的收入，必须按照营业税暂行条例和外商投资企业和外国企业所得税法的规定缴纳营业税和所得税。
Business liaison , product introduction , market research , and technical exchange . scope of activities the types of taxable activities listed out as per sat circular 1996 ( 165 ) （ 4 ）总机构组织在中国召开与商务洽谈或签订合同等贸易活动无关的研讨会，由常驻代表机构垫付的有关会议场地的租金。
Global each country ( area ) government functional departments , various embassies , permanent representative organization , foreign investment enterprise and global all the various trades and occupations enterprise 全球各个国家(地区)政府职能部门、各大使馆、常驻代表机构、外商投资企业及全球各行各业企业。
