Foreign Branch is a department established by Beijing Local Taxation
Bureau. Its office address is No. 206, Gulou East Street. Beijing.
Foreign Branch's competence is: to administrate the local tax revenue
of all of the foreign enterprises and individuals in Beijing (excluding
the tax paid by foreign-invested enterprises on behalf of the individual
foreigners and the tax voluntarily reported and paid to tax authorities
by individual foreigners). Foreign enterprises includes: standing
representative bodies of foreign enterprises (including those of
Hong Kong, Macao and Taiwan), branches of foreign enterprises, undertaking
contracted projects, foreign companies providing services as well
as those who obtain incomes from Beijing though having no institutions
set up in Beijing.
Its main responsibilities are as follows:
1 To publicize and enforce the laws, rules and regulations on
local taxes.
2 To initiate and enforce the local tax revenue programs of Beijing
based on the planning index of
budgetary revenue defined by Beijing Local Taxation Bureau.
3 To be responsible for the taxes collection from foreign enterprises
and individual foreigners in Beijing as well as related administration.
4 To supervise and check up the tax liabilities of each taxpayer
in its jurisdiction and punish those actions concerning the breach
of tax laws, rules and regulations by executive means.
5 To provide consultation services on tax policies and offer taxation
services.
6 To undertake the tasks assigned by Beijing Local Taxation Bureau.
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