top of page

China tax filing deadlines for 2021

The General Office of the State Administration of Taxation issued, in December 2020, Circular No. 242 [2020] on "Clarifying the Tax Filing Deadline for 2021".

According to the current tax laws and regulations, Chinese companies must submit a tax filing for several categories of taxes and surcharges monthly (i.e., VAT, IIT, additional surcharges, etc.…). Generally, the deadline is the 15th day after the end of the reporting month. However, the deadline can be postponed according to the public holidays' calendar.