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China Issues Regulations on Cost Sharing Agreements

Tax Newsflash:August 13, 2015/China

China’s State Administration of Taxation recently changed its rules on cost sharing agreements (CSAs), which now require Chinese taxpayers that enter into a CSA to register the agreement with the local tax authorities within 30 days of entering into the agreement. (Tax Newsflash:August 13, 2015/China)

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China’s State Council on 14 May released Guofa [2015] No. 27, “Decision of the State Council on Cancelling Items Requiring Non-administrative Approval.” Further to a series of previous circulars, Circular 27 cancelled 49 items in total that previously required non-administrative approvals, including approval of CSAs.

Soon after Circular 27 was issued, China’s State Administration of Taxation (SAT) promulgated SAT Bulletin [2015] No. 45, Bulletin on Standardizing the Administration of Cost Sharing Agreements, effective 16 July 2015, to implement the decisions of Circular 27 from the perspective of the tax administration

This newsletter explains the major changes.


>> Click for Japanese [費用分担契約に関する新規定の公布]

(104KB, PDF)

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