Foreign enterprise representative offices: Because they are not allowed to have their own business income, they are generally converted into income based on expenses. Previously, expenses were divided by 85% = revenue, and revenue multiplied by 10% = profit.

Then, the income tax is calculated as profit * 25%, the business tax is calculated as income * 5%, and the surcharges are the same as those for domestic-funded enterprises, namely urban construction tax is 7% of the business tax, and education surcharge is 3%.