国家税务总局关于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(附英文)
国家税务总局
国家税务总局关于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(附英文)
1994年1月18日，国家税务总局
通知
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广州、湛江、天津、上海分局：
《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，原则上仍可沿用，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；
二、1985年5月13日财政部（85）财税字第122号，关于《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》的几个政策业务问题。
三、1985年9月25日税务总局（85）财税外字第197号，关于对外国企业常驻代表机构征收工商统一税、企业所得税问题的补充规定；
四、1985年9月19日税务总局（85）财税外字第198号，关于对外国企业常驻代表机构核定收入额计算征税问题的通知；
五、1986年11月4日税务总局（86）财税外字第273号，关于对外国企业常驻代表机构降低核定佣金率的通知；
六、1985年9月19日税务总局（85）财税外字第200号，关于对外国常驻代表机构征税方法问题的通知；
七、1986年3月1日税务总局（86）财税外字第053号，关于对外国企业常驻代表机构从事自营商品贸易和代理商品贸易区分问题的通知；
八、1986年3月3日税务总局（86）财税外字第055号，关于确定常驻代表机构征税方法问题的通知；
九、1986年2月26日税务总局（86）财税外字第046号，关于适当延长外国企业常驻代表机构申报缴纳工商统一税期限问题的通知；
十、1988年12月5日国家税务局（88）国税外字第333号，关于外国企业常驻代表机构为其总机构垫付的部分费用可不作为常驻代表机构的费用换算收入征税的通知；
十一、1988年12月12日国家税务局（88）国税外字第337号，关于外国企业常驻代表机构从事广告业务所取得的佣金、手续费征收工商统一税、企业所得税的通知。
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
(State Administration of Taxation: 16 March 1994 Coded Guo Shui Fa[1994] No. 070)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning and to various sub-bureaus of the Offshore Oil Tax
Administration:
Our Administration issued the Circular On the Handling Method for
Implementing the Stipulations Concerning the Levy of Turnover Tax on
Residence Representative Offices of Foreign Enterprises Published Before
December 31, 1993, a document issued on January 18, 1994 Coded Guo Shui
Ming Dian [1994] No. 120, an additional document is hereby issued as
follows:
The Provisional Regulations of the People's Republic of China on
Business Tax and the detailed rules for its implementation had been put
into practice on January 1, 1994. The document concerning the levy of tax
on the residence representative offices of foreign enterprises published
prior to this, the stipulations on the levy of turnover tax, which have
been examined and verified, may continue to be used in principle, the
"consolidated industrial and commercial tax" set in the original
regulations, however, shall be changed into "business tax" the applicable
tax items shall be changed into "service trades", the applicable tax rate
is 5 percent. Documents that can continue to be used are listed as
follows:
I. The Provisional Regulations of the Ministry of Finance Concerning
the Levy of Consolidated Industrial and Commercial Tax and Enterprise
Income Tax on Residence Representative Offices of Foreign Enterprises
published by the Ministry of Finance on May 15, 1985 and approved by the
State Council on April 11, 1985.
II. The Circular on the Question Concerning the Levy of Tax at
Lowering the Verified Profit Rate on the Residence Representative Offices
of Foreign Enterprises, a document issued by the Ministry of Finance on
October 6, 1985, Coded (86) Cai Shui Zi No. 290;
III. Several Policy-elated Business Issues outlined in the
Provisional Regulations Concerning the Levy of Consolidated Industrial and
Commercial Tax and Enterprise Income Tax on Residence Representative
Offices of Foreign Enterprises, a document issued by the Ministry of
Finance on May 13, 1986, Coded (85) Cai Shui Zi No. 122;
IV. Additional Regulations on the Question Concerning the Levy of
Consolidated Industrial and Commercial Tax and Enterprise Income Tax on
Residence Representative offices of Foreign Enterprises, a document issued
by the State Administration of Taxation on September 25, 1985, Coded (85)
Cai Shui Wai Zi No. 197;
V. Circular on the Question Concerning the Calculation and Levy of
Tax on the Verified Income Amount of Residence Representative Offices of
Foreign Enterprises, a document issued by the State Administration of
Taxation on September 19, 1985, Coded (85) Cai Shui Wai Zi No. 198;
VI. Circular on Lowering the Commission Rate for Residence
Representative Offices of Foreign Enterprises, a document issued by the
State Administration of Taxation on November 4, 1986, Coded (86) Cai Shui
Wai Zi No. 273;
VII. Circular on the Question Concerning the Method of Levying Tax on
Residence Representative Offices of Foreign Enterprises, a document issued
by the State Administration of Taxation on September 19, 1985, Coded (85)
Cai Shui Wai Zi No. 200;
VIII. Circular on the Question Concerning Differentiating
Self-Managed Commodities and Agency Commodities Undertaken by Residence
Representative offices of Foreign Enterprises, a document issued by the
State Administration of Taxation on March 1, 1986, Coded (86) Cai Shui Wai
Zi No. 053;
IX. Circular on the Question Concerning Determining the Tax- Levying
Method of Residence Representative offices, a document issued by the State
Administration of Taxation on March 3, 1986, Coded (86) Cai Shui Wai Zi
No. 055;
X. Circular on the Question Concerning Extending the Time Limit for
Residence Representative Offices of Foreign Enterprises to Declare Payment
of Consolidated Industrial and Commercial Tax, a document issued by the
State Administration of Taxation on February 26, 1986, Coded (86) Cai Shui
Wai Zi No. 046;
XI. Circular Concerning That the Expenses Paid by the Residence
Representative offices of Foreign Enterprises for Their General Agency May
Not Be Taxed As the Expense Equivalent Income of the Residence
Representative Offices, a document issued by the State Administration of
Taxation on December 5, 1988, Coded (88) Guo Shui Wai Zi No. 333; and
XII. Circular on the Levy of Consolidated Industrial and Commercial
Tax and Enterprise Income Tax on the Commission and Service Charges Gained
From Advertising Business by Residence Representative Offices of Foreign
Enterprises, a document issued by the State Administration of Taxation on
December 12, 1988, Coded (88) Guo Shui Wai Zi No. 337.
关于我与土耳其共和国就土耳其在香港特区保留总领事馆问题换文的备案函
中国 土耳其
关于我与土耳其共和国就土耳其在香港特区保留总领事馆问题换文的备案函
（签订日期１９９７年５月２８日 生效日期１９９７年７月１日）
国务院：
我与土耳其共和国政府已于一九九七年五月八日就“九七”后土耳其在中华人民共和国香港特别行政区保留总领事馆换文达成协议。现送上土方照会（英文）影印件和我方复照（中方）副本，请予备案。土方照会正本已存外交部。
附件： 土耳其共和国就土耳其在
香港特区保留总领事馆问题换文的备案函
土耳其共和国驻华大使馆：
中华人民共和国外交部向土耳其共和国驻华大使馆致意，并荣幸地收到大使馆一九九七年四月二十九日第４０３．０６／２９８－５９号照会，内容如下：
“土耳其共和国驻华大使馆向中华人民共和国外交部致意，并谨代表土耳其共和国政府确认，经过友好协商，并考虑到两国业已存在的友好合作关系，根据一九六三年四月二十四日《维也纳领事关系公约》，就自一九九七年七月一日中华人民共和国政府对香港恢复行使主权之日起土耳其共和国在中华人民共和国香港特别行政区保留总领事馆问题达成如下协议：
一、中华人民共和国政府同意土耳其共和国政府在中华人民共和国香港特别行政区保留总领事馆。
二、中华人民共和国政府注意到土耳其共和国驻香港总领事馆同时在澳门执行领事职务的情况，并同意自一九九九年十二月二十日中华人民共和国政府恢复对澳门行使主权之日起，土耳其共和国继续执行该职务。
三、中华人民共和国政府将根据中国有关法律和规定，为土耳其共和国驻中华人民共和国香港特别行政区总领事馆执行领事职务提供必要的协助和便利。
四、土耳其共和国驻香港特别行政区总领事馆的运作将根据一九六三年四月二十四日《维也纳领事关系公约》的规定。领事事务本着友好合作的精神在平等互利的基础上予以处理。
如蒙外交部代表中华人民共和国政府接受上述内容，本照会及外交部的复照即构成两国政府间的一项协议，并自一九九七年七月一日起生效。”
外交部谨代表中华人民共和国政府确认，同意上述照会内容。
顺致最崇高的敬意。
中华人民共和国外交部（印）
一九九七年五月八日于北京
