Calendar · 05 Editorial guide
China Tax Filings and Deadlines
When a due date is close, the calendar is the first job. Do not start a new tax theory first.
First job Identify the next statutory or administrative due date before expanding the research.
This is a filing clock, not a data-export gate and not a family-safety strip. Confirm the current due date with the filing owner or counsel.
Start here
Key considerations
The first questions are about urgency, governance and preservation — before collection expands or interviews begin.
- Which return is due — CIT, VAT, IIT, or another filing?
- What is the date?
- Who is the filing owner?
Direct answer
What this page decides
02
This page owns which return is due and that late filing is a separate risk. Calendars change and differ by tax type and location. Confirm the current STA/local calendar. It is not legal advice on your due date.
At a glance
Which fact changes the next route
Use the fact that changes ownership or urgency to decide the next move.
| Question | Why it matters | Next route |
|---|---|---|
| Unknown which tax? | Wrong page. | CIT / VAT / IIT / TP first. |
Scope
What this page owns — and what it does not
Practical workflow
Action, evidence, legal gate, output
| Action | Documents / evidence | Legal gate | Output |
|---|---|---|---|
| Name the tax and taxpayer | Registration | Correct type | List |
| Read the current calendar | STA/local | This year | Due date |
Documents
What to gather before the next call
These items help clarify the file; they are not a legal requirement list.
| Item | Why needed | Who holds it | Risk if missing |
|---|---|---|---|
| Registration and last return | What you already file | Finance | Wrong calendar |
Common failure points
Where files usually break
Using a 2022 WeChat calendar screenshot.
FAQ
Narrow follow-ups owned by this page
When is CIT annual due?
Confirm the current year STA rule. Not frozen here.
Decision map
Keep the question bounded.
- Name the returnTax type and period.
- Name the dateStatutory or extended due date as you understand it.
- Name the ownerInternal finance versus advisor.
Timeline
Sequence and clocks that change the next action.
- This weekWhat must be filed or extended.
- This periodEvidence still missing for the return.
- After filingPayment, correction or a later true-up.
Quick answers
Need the short version? Start with one narrow question.
These explainers answer one question. They do not replace this topic route or a deep guide.
Curated resources
Open the asset that matches this job.
China tax decision and compliance guide
National CIT, VAT, IIT, residence, transfer pricing and exit-clearance desk.
Prepare a tax enquiry
Organise high-level, non-confidential tax facts before counsel or Ask a Lawyer.
Expat IIT checklist
Facts that usually matter for employee and HQ payroll conversations.
Helpful to prepare
Facts that make the next conversation clearer.
These items are orientation aids, not a legal requirement list.
Counsel hand-off
What to bring when you instruct
Instruct tax counsel or your filing agent with the live calendar, not this page.
Local context
Add the city when bureau practice changes.
Filing portals, fapiao practice and clearance queues vary after the national tax question is identified.
Open city and province guidesCounsel hand-off
Need tax counsel?
This hub organises tax files and clocks. It does not compute tax, grant clearance or file a return on your facts.
Find tax counselLegal review
Who reviewed this guide
Need qualified counsel?
Move carefully. Move with a record.
Use the portal to identify counsel for this practice and related China-side issues.