China Tax filing deadlines
China Tax filing deadlines: 6 deadline rules held, cited to 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: 中华人民共和国增值税法. Last checked against the official source on 13 Oct 2026.
Official source: 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: 中华人民共和国增值税法 · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in China for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 6 deadline rules |
|---|---|
| In force from | — |
| Official source | 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: 中华人民共和国增值税法 — 中国政府网 |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://asiaref.dev/v1/cn/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/cn/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/cn/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT (增值税) return and payment — one-month 计税期间 纳税人以一个月为一个计税期间的 (taxpayers assigned a one-month taxable period by the competent tax authority) | monthly | 15 days after the period ends | moves to the next business day | 中华人民共和国增值税法 — 中国政府网 “纳税人以一个月或者一个季度为一个计税期间的，自期满之日起十五日内申报纳税” | 2026-10-13 |
| VAT / GST | VAT (增值税) return and payment — one-quarter 计税期间 纳税人以一个季度为一个计税期间的 (taxpayers assigned a quarterly taxable period, typically small-scale taxpayers) | quarterly | 15 days after the period ends | moves to the next business day | 中华人民共和国增值税法 — 中国政府网 “纳税人以一个月或者一个季度为一个计税期间的，自期满之日起十五日内申报纳税” | 2026-10-13 |
| PAYE / payroll withholding | Individual income tax (个人所得税) withheld — remittance and 扣缴个人所得税申报表 扣缴义务人 (withholding agents) — monthly or per-payment withholding | monthly | 15th day of the following month | moves to the next business day | 中华人民共和国个人所得税法 — 国家税务总局政策法规库 “扣缴义务人每月或者每次预扣、代扣的税款，应当在次月十五日内缴入国库，并向税务机关报送扣缴个人所得税申报表” | 2026-10-13 |
| Corporate income tax | Enterprise income tax (企业所得税) prepayment return and payment — quarterly 企业 prepaying by quarter (企业所得税分月或者分季预缴) | quarterly | 15 days after the period ends | moves to the next business day | 中华人民共和国企业所得税法 — 国家税务总局政策法规库 “企业应当自月份或者季度终了之日起十五日内，向税务机关报送预缴企业所得税纳税申报表，预缴税款” | 2026-10-13 |
| Corporate income tax | Enterprise income tax (企业所得税) prepayment return and payment — monthly 企业 prepaying by month | monthly | 15 days after the period ends | moves to the next business day | 中华人民共和国企业所得税法 — 国家税务总局政策法规库 “企业应当自月份或者季度终了之日起十五日内，向税务机关报送预缴企业所得税纳税申报表，预缴税款” | 2026-10-13 |
| Corporate income tax | Enterprise income tax annual return and final settlement (汇算清缴) 企业 (enterprises) — annual EIT return | annual | last day of the 5th month after the period ends | moves to the next business day | 中华人民共和国企业所得税法 — 国家税务总局政策法规库 “企业应当自年度终了之日起五个月内，向税务机关报送年度企业所得税纳税申报表，并汇算清缴” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-15 | Enterprise income tax (企业所得税) prepayment return and payment — monthly | 2026-09-01 – 2026-09-30 | — |
| 2026-10-15 | Enterprise income tax (企业所得税) prepayment return and payment — quarterly | 2026-07-01 – 2026-09-30 | — |
| 2026-10-15 | Individual income tax (个人所得税) withheld — remittance and 扣缴个人所得税申报表 | 2026-09-01 – 2026-09-30 | — |
| 2026-10-15 | VAT (增值税) return and payment — one-month 计税期间 | 2026-09-01 – 2026-09-30 | — |
| 2026-10-15 | VAT (增值税) return and payment — one-quarter 计税期间 | 2026-07-01 – 2026-09-30 | — |
| 2026-11-16 | Enterprise income tax (企业所得税) prepayment return and payment — monthly | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday |
| 2026-11-16 | Individual income tax (个人所得税) withheld — remittance and 扣缴个人所得税申报表 | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday |
| 2026-11-16 | VAT (增值税) return and payment — one-month 计税期间 | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday |
| 2026-12-15 | Enterprise income tax (企业所得税) prepayment return and payment — monthly | 2026-11-01 – 2026-11-30 | — |
| 2026-12-15 | Individual income tax (个人所得税) withheld — remittance and 扣缴个人所得税申报表 | 2026-11-01 – 2026-11-30 | — |
| 2026-12-15 | VAT (增值税) return and payment — one-month 计税期间 | 2026-11-01 – 2026-11-30 | — |
| 2027-01-15 | Enterprise income tax (企业所得税) prepayment return and payment — monthly | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-15 | Enterprise income tax (企业所得税) prepayment return and payment — quarterly | 2026-10-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-15 | Individual income tax (个人所得税) withheld — remittance and 扣缴个人所得税申报表 | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-15 | VAT (增值税) return and payment — one-month 计税期间 | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-15 | VAT (增值税) return and payment — one-quarter 计税期间 | 2026-10-01 – 2026-12-31 | — (weekend-checked only) |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday.
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Other China series: PBOC Loan Prime Rate (1-year LPR / 贷款市场报价利率) · VAT standard rate (增值税基本税率) · VAT registration threshold · Minimum wage (no national rate — province-set; highest is Shanghai) · Public holidays (国家法定节假日 + State Council annual arrangement) · CPI inflation (year-on-year, 居民消费价格指数) · Enterprise Income Tax standard rate (企业所得税) · Withholding tax rates · Statutory default interest (法定利率 / 逾期利息) · Individual Income Tax · Statutory social-insurance contributions
The same figure elsewhere: India · Indonesia · Japan · Malaysia · Oman · all 16