{"id":937,"date":"2025-12-18T07:37:05","date_gmt":"2025-12-18T07:37:05","guid":{"rendered":"https:\/\/msadvisory.com\/?p=937"},"modified":"2026-04-20T11:32:18","modified_gmt":"2026-04-20T11:32:18","slug":"china-monthly-quarterly-and-annual-compliance-requirements","status":"publish","type":"post","link":"https:\/\/msadvisory.com\/china-monthly-quarterly-and-annual-compliance-requirements\/","title":{"rendered":"China Monthly, Quarterly and Annual Compliance Requirements"},"content":{"rendered":"\t\t
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Once a company has\u00a0obtained the business license\u00a0in China and tax registration has been completed, your company would be required to file\u00a0monthly, quarterly and annual compliance requirements. In this article we will deal with the compliance requirements surrounding: Corporate Income Tax (CIT), Value Added Tax (VAT)<\/a> and Surtaxes, Individual Income Tax (IIT), the Housing Fund, and Social Security in China.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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ONGOING COMPLIANCE REQUIREMENTS IN CHINA<\/h2>

Each company in China would normally need\u00a0to complete the tax filing on the 15th of the next month (i.e. for November tax payment, the tax filing deadline is December 15th<\/em>). This can be different when public holidays take place\u00a0and will be notified by the Tax Authorities. Organizations in China will need to pay for Housing Fund contributions at the end of the month, whereas contributions for Social Security need to be paid on or before the 10th after every next month (for the preceding month).<\/p>

Corporate Income Tax (CIT: 25%), Value Added Tax (VAT: normal products 13%, services 6%, and agricultural products and specific goods 10%, Small Scale Taxpayer 3%), Surtax (in between VAT * 6-13%), and Individual Income Tax (depending on salary, ranges from 3% to 45%) needs to be filed on a monthly, quarterly, and annual basis.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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VAT TAXPAYERS<\/h2>

VAT taxpayers are divided into\u00a0VAT General Taxpayers<\/em>\u00a0and\u00a0VAT Small-scale Taxpayers.<\/em>\u00a0Taxpayers with annual turnover exceeding of 5 million RMB are classified as VAT general taxpayers, or when applying for the General VAT Taxpayer status.<\/p>

Although the tax burden on small scale taxpayers is low with 3%, China\u2019s tax laws allow only general taxpayers to deduct input VAT from output VAT, which reduces the overall tax burden of the company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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ANNUAL COMPLIANCE REQUIREMENTS IN CHINA<\/h2>

Every foreign invested company in China is required to prepare an audit report, complete the Corporate Income Tax filing and Audit Reporting procedures at the MOFCOM, AIC, and SAFE among others. Penalties are imposed on corporations that fail to meet the prescribed deadlines as prescribed by the authorities.<\/p>

The annual audit report must be prepared by a CPA registered audit firm in China<\/a> to ensure the company is following China Accounting Standards. WFOEs in China are required to present their audited financial statements to the State Administration of Taxation (SAT).<\/p>

The deadline for annual compliance requirements would normally be that the (1) audit report must be completed by February\/March during the fiscal year, (2) the annual corporate income tax filing must be completed between March and by the end of May of the year, and (3) the annual publication report must be completed between March and June.<\/p>

Please have a look at our article on Annual Compliance Requirements for more information.<\/a><\/strong><\/p>

OVERVIEW<\/strong><\/h3>

In the table below, you may find a summary of the standard tax deadlines which most types of companies must meet in China:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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China compliance calendar: monthly, quarterly & annual obligations<\/strong><\/p>

Compliance item<\/th>Filing frequency<\/th>Typical deadline<\/th>Authority involved<\/th><\/tr><\/thead>
Value Added Tax (VAT)<\/td>Monthly \/ Quarterly<\/td>15th of the following month<\/td>State Administration of Taxation (SAT)<\/td><\/tr>
Corporate Income Tax (CIT)<\/td>Quarterly prepayment \/ Annual settlement<\/td>Quarterly: 15th \/ Annual: by 31 May<\/td>SAT<\/td><\/tr>
Individual Income Tax (IIT)<\/td>Monthly<\/td>15th of the following month<\/td>SAT<\/td><\/tr>
Social Security contributions<\/td>Monthly<\/td>On or before the 10th of the following month<\/td>Local Social Security Bureau<\/td><\/tr>
Housing Fund<\/td>Monthly<\/td>End of the month<\/td>Housing Fund Management Centre<\/td><\/tr>
Annual statutory audit<\/td>Annual<\/td>February\u2013March<\/td>CPA firm \/ SAT<\/td><\/tr>
Annual reporting & publication<\/td>Annual<\/td>March\u2013June<\/td>MOFCOM \/ AMR \/ SAFE<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\"Shanghai<\/a><\/figure>
Need help staying compliant with China\u2019s tax and reporting deadlines?<\/a><\/div>

Get expert support for monthly, quarterly, and annual compliance in China.\nRequest a consultation.\nMessage  \u2192<\/span><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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China’s monthly, quarterly, and annual compliance requirements span tax filings, social insurance reporting, and regulatory submissions\u2014a demanding calendar that requires disciplined processes. MSA Asia’s annual CIT filing<\/a> service manages your compliance calendar. Reach out to the team<\/a> for compliance support.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Most companies in China must meet several monthly, quarterly and annual tax deadlines and compliance requirements. This article will discuss Corporate Income Tax (CIT), Value Added Tax (VAT) and Surtaxes, Individual Income Tax (IIT), the Housing Fund, and Social Security.<\/p>\n","protected":false},"author":19,"featured_media":14141,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"iawp_total_views":89,"footnotes":""},"categories":[93],"tags":[],"class_list":["post-937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/posts\/937","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/comments?post=937"}],"version-history":[{"count":9,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/posts\/937\/revisions"}],"predecessor-version":[{"id":47360,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/posts\/937\/revisions\/47360"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/media\/14141"}],"wp:attachment":[{"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/media?parent=937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/categories?post=937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/tags?post=937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}