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.

By clpstaff | clp articles |

(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 theState

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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