近年来,苏州工业园区的外国企业常驻代表机构日益增多,其业务核算一般比较简单,涉及地方税税种也相对较少,一直以来都不是地税部门管理和稽查的重点,这 In recent years, the number of resident representative offices of foreign enterprises in Suzhou Industrial Park has been increasing. The business accounting of the enterprises is relatively simple in general and involves relatively few local tax types. It has never been the focus of management and auditing of local tax departments.