Yearly calendar
| When | What |
|---|---|
| Monthly / quarterly | VAT and corporate income tax prepayments, payroll tax, social insurance |
| January – April | Statutory audit of the previous year’s accounts |
| By 31 May | Annual corporate income tax reconciliation |
| 1 January – 30 June | Annual report to SAMR (including foreign investment information) |
| Within 30 days of any change | Update beneficial-ownership and company records |
How we work
We keep a compliance calendar for your company, collect what we need from your finance team, and file on time. Combined with our accounting & tax service, it’s one team for the whole year.
Related: Company Law capital compliance · Deregistration
Frequently asked questions
What happens if the annual report is late?
The company can be placed on SAMR's list of enterprises with abnormal operations, which is public. That makes banking, licensing and contracts harder until it's corrected.
Does a dormant WFOE still need to file?
Yes. Filings and tax returns are required even with no revenue. If the company will stay dormant, it's often cheaper to deregister it.
Reviewed by Admin, Choi & Partners · 3 October 2026. This page is general information, not legal advice.