根据《企业所得税法》第四十一条第二款以及《企业所得税法实施条例》第一百一十二条的规定:“成本分摊协议”是指企业与其关联方共同开发、受让无形资产,或者共同提供、接受劳务发生的成本,在计算应纳税所得额时,为按 According to the “Enterprise Income Tax Law,” the second paragraph of Article 41 and the “Enterprise Income Tax Law,” the implementation of the provisions of Article 112: “Cost Sharing Agreement ” refers to enterprises and their related parties to jointly develop, Intangible assets, or jointly provide, receive labor services costs, in the calculation of taxable income, according to the