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：
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