Reporting of Cost Contribution Arrangements

From: Shenzhen Tax Service, State Administration of Taxation


Contributions involved in the joint development or transfer of intangibles, or the joint provision or obtaining of services, should be allocated among associated enterprises in accordance with the arm's length principle when taxable incomes are being calculated. A duplicate of the cost contribution arrangement ("CCA") among associated enterprises should be reported to tax authorities within 30 days of its conclusion.

[Materials Required]

No.Materials NameQuantityRemarks
1Duplicate of Cost Contribution Arrangement1Photocopy affixed with official seal of enterprises

[Time Limit]

1.For Taxpayers

Within 30 days of signature of CCAs.

2.For Tax Authorities

Instantly after acceptance of materials that are complete, compliant with the legal form, and fully filled out.


Results will be given by tax authorities.

[Notice to Taxpayers]

1.Taxpayers are responsible for the authenticity and legality of the materials they submit.

2.Taxpayers only need to visit tax authorities once if the materials are complete and the statutory conditions for acceptance are satisfied.

3.Failure to file a tax return or to submit relevant materials prior to the due date may influence taxpayers' tax payment credit assessment.

4.Addresses of taxpayer service halls and the website of e-tax bureau are available on the web portals of tax authorities or by dialing the (86-755)12366 tax service hotline.


Free of charge.

(Note: The text above is a translation of the Chinese version for reference only. In case of any discrepancy between the two versions, the original published Chinese version shall prevail.)