1、xx年X月X日精品范文-2xx年后代表處仍是外資進入中國所青睞的商業形式嗎? 2xx年 代表處 仍是 摘要：自2xx年起，中國政府部門陸續出臺了一系列關于外國企業常駐代表機構（簡稱為代表處）的規定，使得代表處在合規性與稅收等方面受到了更加嚴格的監管。本文旨在通過對代表處有關法規出臺前后的法律規制環境的介紹與比較，分析了在上述法規實施后，代表處是否仍然是外資進入中國的一種有效的、便捷的商業形式。雖然，代表處仍具有其它外商投資商業形式（如外商投資企業）所不具備的優勢，如無資金要求、設立流程相對簡單等，但日趨嚴格的監管、大幅提高的罰款金額、提升的合規要求以及增加的稅負在一定程度上降低了代表處的可利用

2、性和受歡迎程度。關鍵詞：外商投資 商業形式 外國企業常駐代表機構 法律法規變化Abstract: Since 2xx the Chinese government has issued a series of rules governing representative office of forEign enterprise. As a result, representative offices have been facing more stringent regulation and oversight in China in terms of pliance and taxation

3、. This essay introduces the legal regimes governing representative offices in China before and after the enactment of the aforesaid relevant rules and pares the tes in order to reflect the neent, the essay analyzes ent (such as foreign-invested enterprise) do not have, for exle, absence of capital r

4、equirement and relatively simpler set-up formalities, the more stringent administration and supervision by the Chinese government, steeper fines, increased administrative and regulatory burden, and increased tax liabilities may make the representative office a somepanies that entbusiness structurere

5、presentative office of foreign enterpriseevolvement of laent in xx, this business structure ore than three decades. It is reported that roughly over 100,000 rep offices has been established by foreign investors in China over the past decades. Due to the easy access to set-up, preferential tax treatm

6、ent, absence of capital requirements and other advantages that other business structures, such as a ong foreign investors arket. Hoatically changed recently thanks to the effectiveness of a series of rules governing representative offices. The neore rigid regulation frameent, and increase pliance bu

7、rden. As such, is a rep office still a favorable business structure for foreign investors? The author aims to address this question through legal analysis and case studies.II. aking activities related to the foreign enterprises business.中國 As an extension of forEign enterprises, Representative Offic

8、es are a monly used business vehicle for forEIgn investors dash;and are not alloe unless Chinese government otherent, absence of capital requirements and other advantages that other business structures, such as a ong foreign investors arket.From the tax perspective, representative offices are genera

9、lly subject to ine tax and turnover tax in China. Tax exemption ethods and tax rates vary depending on the different activities that representative offices conduct (details are discussed beloinistration of Residence Representative Offices of Foreign enterprises (關于管理外國企業常駐代表機構的暫行規定) plating tapping

10、into the Chinese market inistration of Industry and merce promulgated the Administrative Measures of the Registration of Residence Representative Offices of Foreign enterprises (關于外國企業常駐代表機構登記管理辦法) in March xx e then, representative offices ent of a representative office must be approved by an appro

11、priate government agency; registration of the establishment of the representative office must be pleted pany of the representative office must present a bank reference letter to the agency ent in order to evidence its financial position; the representative office pany aximum residence term of the re

12、presentative office ent, including financial services, xxurance, legal services, telemunication, and maritime transportation. Laent in those sectors ulgated at this period of time. Meanent loosened its regulation on representative offices to the extent that prior approval for the establishment of a

13、representative office erely registration of the establishment plification of the regulatory procedures reflected the governments attempt to attract more foreign investment. Hos, xxurance panies, las, maritime transportation enterprises and air transportation enterprises are still subject to stringen

14、t regulation and oversight.(II) Taxation of Representative Offices before 2xxIV. Tightened Regulation and Increased Tax Liabilities on Representative Office since 2xx(I) Tightened RegulationBy 2xx, it ated that over 100, 000 representative offices had been set up in China. It any representative offi

15、ces itted boundaries. Regulatory authorities inistration of Industry and merce (SAIC) teamed inistration of Registration of Foreign Enterprise Resident Representative Offices (Representative Offices Circular) (進一步加強外國企業常駐代表機構登記管理的通知), made several key changes that affected representative offices.Sub

16、ject to the aforesaid tore stringent administration and supervision by the Chinese government, and exposed to steeper fines, increased administrative and regulatory burden. Key points are summarized belopliance pliance of conducting profit-making activities, the penalties are as high as RMB500, 000.

17、• The Representative Office Registration Regulations provide that a Representative Office must have one chief representative, and may have one to three additional representatives as needed. Previously, there itation on the number of representatives that a representative office may have.• I

18、n order to guarantee the creditability and stability of a representative office, the Representative Office Registration Regulations require that the forEign enterprise must have been in existence for tit annual reports to registration authority betation of the representative office. Given that previ

19、ously there ents obviously increase the regulatory burden and administrative cost of operating a representative office.• The Representative Office Registration Regulations establish a information sharing system among multiple government agencies, such as registration agencies, customs, public s

20、ecurity bureaus, and tax bureaus. Registration agencies are directed to share information regarding representative offices ong different authorities ore stringent regulation.Due to the limitation on the number of representatives that a representative office may have, one of clients had to restructur

21、e their business structures in China to keep their business in China pliant ents. The client had five representative offices ore than four representatives, and the representative office in Shanghai itself had a dozen of representatives. In order to maintain the ongoing business, the client decided t

22、o restructure their existing business structures by nepany and branches. Finally, the client closed doinistration and Increased Tax LiabilitiesSix ent of the Representative Offices Circular, the State Administration of Taxation (SAT) issued the Provisional Measures for the Administration of Taxation

23、 of ForEign Enterprises Resident Representative Offices (Representative Office Tax Measures) (外國企業常駐代表機構稅收管理暫行辦法) that effectively increase tax rates on representative offices and eliminate previously available tax exemptions. The Representative Office Tax Measures repeal previous tax rules regardin

24、g representative offices.According to the Representative Office Tax Measures, representative offices are required to maintain plete accounting books and records and to exactly record the amount of taxable turnover. They are required to submit Enterprise Ine Tax returns and Business Tax returns quart

25、erly and to submit Value-Added Tax returns in accordance plementing rules.Tax Calculation MethodsThe Representative Office Tax Measures alloethods of calculating taxes oaintaxx plete accounting books and records, it should pay tax based on its actual amount of turnover (actual amount method).If a Re

26、presentative Office does not maintain plete accounting records and cannot accurately account for its turnover or costs but is able to accurately record its operating expenses, tax authorities have the right to determine taxable turnover based on the offices operating expenses (expense-based method).

27、If a Representative Office does not maintain plete accounting books and records and cannot provide an accurate accounting of its operating expenses but is able to accurately account for the offices turnover, authorities have the right to determine taxable turnover of the Representative Office based

28、on its revenue (revenue-based method). Both the expense- and turnover-based methods of calculating taxes rely on the concept of a “deemed profit rate” that is calculated by the government based on the operating situation of Representative Offices across China as ic situation.It is noteed profit rate

29、 from 10 percent to 15 percent. This increase in the deemed profit rate ethod—obviously a significant deterrent.If, hoethods but later maintaxx plete accounting records and is able to accurately account for its taxable turnover, it can file petent tax authority and pay taxes under the actual a

30、mount method.Tax Exemption Treatment For foreign investors that already have representative offices in China, if the business in China is expected to be groay consider restructuring their business structures by closing the representative offices and establishing ent and the like.If foreign Investors continue their busine