各省、自治区、直辖市和计划单列市国家税务局，地方税务局：近来，一些地方反映，有些外国企业的董事（长）或合伙人（在中国镜内无住所的个人，下同）在中国境内该企业设立的机构、场所担任职务，应取得工资、薪金所得，但其申报仅以董事费名义或分红形式取得收入。现就对其 Local tax authorities and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Recently, some localities reported that some directors (long) or partners (individuals without a domicile in the Chinese mirror) of some foreign enterprises are located in the territory of China The establishment of the enterprise agencies, establishments, should receive wages and salaries, but the declaration of directors only in the form of nominal or dividend income. Right now