按：我刊在1998年第6期刊登了“外国企业常驻代表机构的税收政策问题”一文，引起了读者的广泛关注和讨论，该文为上文的后续，在此刊登，供大家参考。长期以来，外国企业常驻代表机构（以下简称“代表机构”）因纳税户较多，办公地点分散隐蔽，流动性大，纳税意识薄弱，而目前 Press: I published in the sixth issue in 1998, “the tax policy of the resident representative offices of foreign enterprises,” a text, attracted the reader’s attention and discussion, the article for the follow-up, published here, for your reference . For a long time, the resident representative offices of foreign enterprises (hereinafter referred to as the “representative offices”) have a large number of taxpayers, scattered offices, large liquidity and weak tax awareness. At present,