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Interpretation refers to a department or administrative unit that deals with affairs, such as the Hong Kong Special Administrative Region Office, the Children's Association Office in China, the European Office, etc., and the latter such as the sub-district offices in various parts of China.
Places where certain business or services are handled, such as DAAD Beijing office, Cathay Pacific Shanghai office, etc. It refers to an organization in a certain place, which does not need to obtain administrative licensing procedures from the industrial and commercial department. There are no fixed requirements for business projects and business premises, and they can be changed flexibly.
If the tax department collects taxes, it is also levied according to the fixed tax of general items or self-employed individuals.
The Office is a non-accounting unincorporated institution. Therefore, the office is not allowed to buy and sell, and there is no need to file and pay taxes. The office is not in nature, everything has to go from the total, including invoicing and collection.
Therefore, the Office is only a coordinating role. There are generally two understandings:
An office refers to a department or administrative unit that deals with affairs, such as the Hong Kong Special Administrative Region Office, the Children's Association Office in China, the European Office, etc., and the latter such as the sub-district offices in various parts of China. An office is a place to conduct a certain business or provide services, such as the DAAD office in Beijing, Cathay Pacific Shanghai, etc. There are three situations in which foreign enterprises set up offices in China: First, the office, as an office for outdoor business activities in the fixed industry, applies to the competent tax department where the institution is located for the issuance of the "Tax Administration Certificate for Overseas Business Activities", and holds a copy of the tax registration certificate and the "Tax Administration Certificate for Overseas Business Activities".
Second, third and fourth, together with the goods or business items delivered, shall apply to the local tax authorities for inspection. The local taxation authorities shall inspect and check the goods they have arrived with against the goods specified in the Tax Administration Certificate for Overseas Business Activities. After the expiration of the validity period of the approval, the taxpayer shall report to the local tax authority.
After ascertaining the situation, the local taxation authorities shall fill in the relevant columns of the business situation and keep the inspection form. The office applies to the local tax authorities for the purchase of invoices, and goes through the declaration procedures with the local tax authorities on a monthly basis, and finally the office declares and pays taxes to the competent tax authorities where the institution is located with the "Tax Administration Certificate for Overseas Business Activities".
Second, the office, as a permanent branch, applies for a business license from the industrial and commercial department of the place of business, handles tax registration with the tax authorities of the place of business (is recognized as a general VAT taxpayer), applies for purchase invoices at the place of business according to the regulations, declares and pays taxes at the place of business, and the income is fully calculated and paid to the head office.
Third, the office, as an accounting institution, applies for a business license at the industrial and commercial administration department of the place of business, applies for tax registration with the competent tax authority of the place of business (is recognized as a general VAT taxpayer), operates independently, implements accounting, and handles all tax-related and related matters.
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What are you asking?
Looking for a place to do things?
So what are you trying to do?
You have to say it before you can ask people.
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My understanding is that the first is the way of doing things, and the second is the principle of doing things.
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I think the right way to do things is the way, and doing the right thing is the attitude, right?
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Work hard, work hard.
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Don't feel like that! It's so delicious! It's so good, don't you have the time and space to eat with any person you have, everything for yourself to fight for and talk to him, everything for yourself to fight for and talk to him.
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Anti-Japanese War theme film and television works in Japan
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