Deadlines
A free deadline calendar for any company in China, client or not, generated from the State Council's holiday notice and the State Taxation Administration's filing notice — not typed by hand. Subscribe to it or ask for email reminders below.
September 2026
No filing deadlines this month for this company type.
The recurring deadlines
Every deadline the calendar above is built from, with what it covers and who it applies to.
| Deadline | Frequency | Applies to | Due |
|---|---|---|---|
VAT and surchargesDue by the 15th of the following month, moved when a public holiday falls in the period. Small-scale taxpayers may file quarterly instead. | monthly | WFOE, JV | 15th of the following month |
Individual income tax withheld on salariesDue by the 15th of the following month, moved when a public holiday falls in the period. | monthly | WFOE, JV | 15th of the following month |
Social insurance and housing fund contributionsDates vary by city. | monthly | WFOE, JV | 15th of the following month, moved for public holidays — same cycle as VAT and individual income tax withholding (design/components/DeadlineCalendar/preview.html shows all three grouped on the moved date). content.md notes the exact date can vary by city; confirm which city(ies) to show. |
Corporate income tax prepaymentDue by the 15th of the month after quarter end, subject to holiday moves. Representative offices file quarterly on their deemed-profit basis. | quarterly | WFOE, JV, RO | 15 Jan, 15 Apr, 15 Jul, 15 Oct |
Annual report to the market regulatorIncludes the foreign investment information report. Missing it puts the company on the abnormal operations list. | annual | WFOE, JV | 1 Jan – 30 Jun |
Annual corporate income tax reconciliationIncludes related-party transaction forms. The statutory audit is usually completed before it. | annual | WFOE, JV | 1 Jan – 31 May |
Annual individual income tax reconciliation for employeesAnnual reconciliation of individual income tax withheld on employees' salaries. | annual | WFOE, JV | 1 Mar – 30 Jun |
Transfer pricing local fileWhere thresholds are met. | annual | WFOE, JV | By 30 Jun |
Annual foreign direct investment equity registrationWith the foreign exchange administration (SAFE). | annual | WFOE, JV | By 30 Sep |
Social insurance contribution base resetCity-specific. | annual | WFOE, JV | Around July |
Registered capital paid inThe full subscribed registered capital must be paid in. | event-driven | WFOE, JV | Within 5 years of incorporation |
Changes to legal representative, directors, scope or addressAny change must be registered with the authorities. | event-driven | WFOE, JV, RO | Within 30 days of the change |