The annual report is a publicity-system filing — it is not the CIT tax return and not optional because you ‘did no business’.
Every year, companies (and many ROs/branches) submit an annual report through the National Enterprise Credit Information Publicity System covering capital, address, operations and websites. Deadlines sit in the first half of the year under current SAMR practice — confirm the current window; this page does not freeze a date. Failure can put the company on the abnormal-operations list and later the serious-violation list. Tax filings are separate. Dormant WFOEs still report. This is a compliance clock, not a glossy annual report.
4 questions before you choose the route.
This page identifies the right question and evidence. It does not determine the legal outcome on a reader’s facts.
Are you still registered?
If yes, you likely report.
StatusWhat window is SAMR running this year?
Do not use last year’s blog date.
WhenDoes the report match the licence?
Address, LR, capital.
MatchAlready on the abnormal list?
Repair path first.
ListWorking rule: Map the regulated role before marketing or launch in China.
The signal ledger.
These facts move the question beyond a label and into a product, money-flow and control analysis.
Bring a compact evidence docket—not a pitch deck.
Give a compliance team or counsel the operating facts that reveal the perimeter.
Questions people ask before they build.
Short answers for orientation. The right result can change with the service model and current rules.
Is this the same as audit?
No. Many small companies have no statutory audit. The publicity report is still due.
Can a cancelled company skip the last year?
Deregistration timing decides. Do not assume.
Primary authorities
Reviewed sources support orientation, not a fact-specific assessment.