Direct answer: A typical China WFOE must file VAT by the 15th of the following month, submit quarterly corporate income tax prepayments by the 15th of the first month after quarter-end, and complete annual CIT reconciliation and annual audit by 31 May 2026. Individual income tax withholding, social insurance and housing-fund filings are usually monthly, while foreign exchange and other annual returns have their own deadlines. Exact dates may shift with public holidays, so each WFOE should confirm its local tax bureau calendar.
1. Monthly deadlines
| Filing | Deadline | Notes |
|---|---|---|
| VAT return | By the 15th of the following month | General taxpayers file monthly; small-scale taxpayers may file quarterly depending on election. |
| Individual income tax withholding | By the 15th of the following month | Applies to employee salaries, bonuses, labour remuneration and other taxable payments. |
| Social insurance and housing fund | Usually by the 15th–20th of the current month, depending on city | Deadlines vary by district; confirm with local HR or the bureau. |
| Stamp duty | Monthly, quarterly or per transaction depending on category and local rule | Some contracts are taxed at signing; others are declared periodically. |
2. Quarterly deadlines
| Filing | Deadline | Notes |
|---|---|---|
| CIT prepayment | By the 15th of the first month after quarter-end | Quarterly filers submit within 15 days after Q1, Q2 and Q3. Monthly filers submit by the 15th of the following month. |
| VAT (small-scale taxpayers, if elected quarterly) | By the 15th of the first month after quarter-end | Small-scale taxpayers can often choose quarterly filing to reduce workload. |
| Financial statements to statistics bureau | Varies by city; often within 15–20 days after quarter-end | Check local requirement for quarterly reporting to the statistics department. |
3. Annual deadlines
| Filing | Deadline | Notes |
|---|---|---|
| Annual CIT reconciliation | By 31 May | Final settlement of prior-year corporate income tax, including adjustments and supporting documents. |
| Statutory annual audit | By 30 June for audit report submission; internal work starts by January–March | Required for most foreign-invested enterprises. Some cities extend to 31 May or 30 June depending on industry. |
| Annual inspection / joint annual report | By 30 June | Coordinated submission via State Administration for Market Regulation and related departments. |
| Foreign exchange annual inspection | By 30 June for most enterprises | Required for foreign-invested enterprises under the foreign exchange administration system. |
| Individual income tax annual reconciliation | 1 March to 30 June | Applies to resident individuals with comprehensive income; foreign employees may need support. |
| Annual social insurance and housing fund audit | Varies by city; often June–September | Some cities review declared bases against actual payroll. |
Holiday shifts: When the 15th falls on a public holiday, the deadline typically moves to the next working day. Some tax bureaus publish a full calendar at the start of the year. Always confirm with the local tax authority.
4. How to build a reliable calendar for your WFOE
- Confirm taxpayer category
General VAT taxpayer, small-scale taxpayer, monthly or quarterly CIT filer? - Download the local bureau calendar
Each city may publish its own holiday-adjusted deadline list. - List all systems and passwords
Tax, social insurance, housing fund, foreign exchange, statistics and annual inspection portals. - Assign owners
For each deadline, name the preparer, reviewer and final submitter inside the company. - Build a rolling checklist
Data cut-off, document collection, reconciliation, review, submission and evidence filing. - Test before the first deadline
Run a mock filing to confirm access, data format and approval workflow.
5. Where Caigeek fits
Caigeek helps foreign companies build and run their China compliance calendar. We track monthly, quarterly and annual deadlines, prepare tax-support files, reconcile transactions and hand over audit-ready records before the year-end rush. We do not replace the company’s statutory submitter or the licensed auditor.
Frequently asked questions
1. When is the monthly VAT deadline for a China WFOE?
VAT is normally due by the 15th of the following month for general taxpayers. Small-scale taxpayers may elect quarterly filing, with the deadline by the 15th of the first month after quarter-end.
2. When is the annual corporate income tax reconciliation due?
Annual CIT reconciliation is normally due by 31 May for the prior calendar year.
3. When is the annual audit report due in China?
The statutory annual audit report is normally submitted by 30 June, but internal preparation should begin in January or February.
4. Is there a foreign exchange annual filing?
Yes, most foreign-invested enterprises must complete the foreign exchange annual inspection by 30 June.
5. Do IIT annual reconciliations apply to foreign employees?
Resident individuals, including foreign employees who meet the 183-day rule, may need to file annual IIT reconciliation between 1 March and 30 June.
6. Can a local tax bureau extend deadlines?
Deadlines are generally fixed by national law, but public-holiday adjustments are published locally. Penalties apply for late filing unless an extension is formally granted.
7. How can Caigeek help with the compliance calendar?
Caigeek tracks deadlines, prepares reconciliation and tax-support files, and organises year-end records. We work with the company’s statutory auditor and internal owners.
Important notes
This article provides general procurement and finance-management information for foreign companies operating in China. It is not accounting, tax, legal, audit or investment advice for a specific company. Rules and deadlines should be confirmed with the local tax bureau, market regulation department and a licensed professional adviser.