The calculation of the taxable income amount of the costs incurred by an enterprise and its related parties in jointly developing or transferring intangible assets or jointly providing or receiving labor services shall be apportioned in accordance with the arm’s-length principle, and a copy of the cost sharing agreement (CSA) shall be submitted to the tax authorities within 30 days from the date the CSA is signed between the enterprise and the related parties.
Article 1 of the State Taxation Administration (STA) Public Notice on Standardizing the Administration of Cost Sharing Agreements (STA Public Notice No. 45, 2015).
1. Taxpayers are responsible for the authenticity and legality of the materials submitted.
2. Taxpayers are required to submit paper documents when they go to the tax service hall to handle their tax affairs, or submit electronic documents according to the operation requirements of the online system if they handle their tax affairs online or through mobile terminals.
3. For materials not specified as original or printed copies in the “Materials Needed” list, the original copies shall be provided; for materials specified as printed copies, only printed copies shall be provided; for materials specified as original and printed copies, both originals and printed copies will be collected and the original copies will be returned after verification.
4. The submitted printed copies must state its consistencywith the original copies and be stamped with the company’s official seal.
1. The department in charge ofthe international tax administration of the competent tax authority
2. Self-service tax terminal: No
3. Online service
E-tax bureau: No (e-tax bureau)
Mobile terminal (tax bureau): No
WeChat (tax bureau): No
The department in charge of international tax administration of the competent tax authority
1. Time limit for taxpayers
Within 30 days from the date the CSA is signed between the enterprise and the related parties.
2. Time limit for tax authorities
If thematerials submitted are complete and conform to the legal form and the content filled is complete, the tax authority shall conclude the procedure immediately after acceptance.
Please refer to the tax service map for contact numbers of each tax service hall.
Tax authorities will give feedback on the processing result.
Notices for Taxpayers
The tax authorities provide single-window service. Taxpayers need to visit the tax authorities only once at most on the precondition that the materials are complete and meet the legal requirements for acceptance.
Free of charge
Instructions for Filling out Forms