Calendar · 05
Filings & 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
- Which return is due — CIT, VAT, IIT, or another filing?
- What is the date?
- Who is the filing owner?
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.
- Tax type and period
- Due date as currently understood
- Filing owner and advisor, if any
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.
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