Cost contribution arrangements can reduce risk for research and development(R&D)activities of multinational enterprises and improve their operational efficiency.However,cost contribution arrangements may also become tax avoidance tools for multinationals,posing challenges to tax collection and administration.This paper analyzes the concept and basic elements of cost contribution arrangements,analyzes the problems in the management of cost contribution arrangements,and proposes solutions from the aspects of amending relevant laws and regulations,improving the scope of cost collection,and expanding the management scope of cost contribution arrangements.The aim is to provide reference for improving the management level of cost contribution arrangements in China and enhancing the quality and efficiency of anti-tax avoidance task.
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