Announcement on Regulating the Administration of Cost Sharing Agreements
关于规范成本分摊协议管理的公告
Cost sharing agreements need to be filed with the tax authority.
(Issued by the State Administration of Taxation on June 16 2015 and effective as of July 16 2015.)
(国家税务总局于二零一五年六月十六日发布，自二零一五年七月十六日起施行。)
SAT Announcement [2015] No.45
国家税务总局公告 [2015] 第45号
With a view to thoroughly implementing the State Council, Decision on Abolishing Examination and Approval Items Other Than Administrative Permission Items (Guo Fa [2015] No.27) and regulating the administration of cost sharing agreements, we, pursuant to the PRC Enterprise Income Tax Law and its Implementing Regulations, and the PRC Law on the Administration of the Levy and Collection of Taxes and its Implementing Rules, hereby announce relevant matters as follows:
为贯彻落实《国务院关于取消非行政许可审批事项的决定》（国发〔2015〕27号），规范成本分摊协议管理，依据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则，现就有关事项公告如下：
1. An enterprise shall submit a duplicate of its cost sharing agreement to the competent tax authority within 30 days from the date of entering into (revising) such agreement with an affiliated party and, when making its enterprise income tax filing for the year, include a Form of the People's Republic of China for Reporting the Affiliated Business Transactions of an Enterprise for the Year.
一、企业应自与关联方签订（变更）成本分摊协议之日起30日内，向主管税务机关报送成本分摊协议副本，并在年度企业所得税纳税申报时，附送《中华人民共和国企业年度关联业务往来报告表》。
2. A tax authority shall strengthen its follow-up administration of cost sharing agreements, and conduct special tax investigations and adjustments in respect of cost sharing agreements that fail to comply with the arm's length principle or the cost and benefit matching principle.
二、税务机关应当加强成本分摊协议的后续管理，对不符合独立交易原则和成本与收益相匹配原则的成本分摊协议，实施特别纳税调查调整。
3. While an enterprise is performing a cost sharing agreement, if the benefits actually shared by the participants do not match the shared costs, compensation and revision shall be carried out based on the actual circumstances. If the participants fail to do so, the tax authority shall conduct a special tax investigation and adjustment.
三、企业执行成本分摊协议期间，参与方实际分享的收益与分摊的成本不配比的，应当根据实际情况做出补偿调整。参与方未做补偿调整的，税务机关应当实施特别纳税调查调整。
4. This Announcement shall be effective as July 16 2015. Article 69 of the Implementing Measures for Special Tax Adjustments (Trial Implementation) (issued with document Guo Shui Fa [2009] No.2) shall be repealed simultaneously.
四、本公告自2015年7月16日起施行。《特别纳税调整实施办法（试行）》（国税发〔2009〕2号文件印发）第六十九条同时废止。
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