| 1. | Procedures for establishing resident representative offices
外国企业如何设立常驻代表机构 |
| 2. | Services performed for fellow subsidiaries of the same non - resident holding company
常驻代表机构应税收入的确定 |
| 3. | Does a resident representative office have the legal person status ？ no . it doesn ' t
常驻代表机构具备法人资格吗？不具备 |
| 4. | Can a resident representative office sign contracts in its own name ? no . it can ' t
常驻代表机构可以以本身的名义签订合同吗?不可以 |
| 5. | Their prc - source income is taxable whether or not they are paid by the representative offices
常驻代表机构的经费支出额一般包括： |
| 6. | Reply of the state council to the report submitted by the ministryoffinance
关于对外国企业常驻代表机构降低核定利润率征税问题的通知 |
| 7. | Points for attention for foreign enterprises to establish a resident representative office in china
外国企业在华设立常驻代表机构须知 |
| 8. | Who are responsible for the examination and approval of setting up a resident representative office
常驻代表机构的设立审批机关是谁 |
| 9. | Taxable if they are performed for third party , or client of head office on a fee basis
（ 5 ）总机构与国内有关部门签订合同，因违约而发生的由其常驻代表机构垫付的贸易赔款。 |
