对我国成本分摊协议税收管理的几点建议

Some Suggestions for Tax Administration of Cost Contribution Arrangements in China

近年来,越来越多的跨国企业采用成本分摊的方法从事无形资产的研发、分摊集团劳务成本等活动。由于成本费用的分摊直接影响参与企业的所得税税基,各国税务局对关联企业间成本分摊安排的商业实质及公平交易原则的合规性甚为关注,相继出台了针对成本分摊协议(CCAs)的规定。本文就成本分摊协议的国际动态、国内现状作了一些分析,并对我国成本分摊协议的税收管理提出了建议。

Recently multinational corporations are increasingly using Cost Contribution Arrangements （CCAs） to structure and plan their international commercial arrangements for intangible developments and shared/ centralized service provisions. Sharing costs under CCAs will no doubt directly affect tax bases of participating parties. This has prompted tax authorities in different countries to be concerned about the commercial substance and arm＇s length nature of CCAs concluded amongst related parties. More and more tax authorities have introduced transfer pricing rules and associated documentation requirements and have published specific guidelines on CCAs. This article analyzes the international trend and local status quo of CCAs. and has also put forward several suggestions on tax administration of CCAs in China.