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国家税务总局公告2015年第45号为贯彻落实《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: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》。
Announcement of the State Administration of Taxation No. 45 of 2015 In order to implement the “Decision of the State Council on Canceling the Issues of Examination and Approval of Non-Administrative Licenses” (Guo Fa [2015] No. 27), the cost sharing agreement management is regulated. According to the “Enterprise Income Tax Law of the People’s Republic of China” and The implementation regulations, “People’s Republic of China Tax Collection and Administration Law” and its implementation details, the announcement on the relevant matters are as follows: First, the enterprise should be with the related party signed (change) cost sharing agreement within 30 days from the date of the competent tax authorities Submit a copy of the agreement on cost-sharing, and attach the “Annual Report of the Relevant Business of the People’s Republic of China” on the annual corporate income tax return.