Annual CIT Settlement (汇算清缴)
The annual CIT settlement (汇算清缴) deadline is 31 May of the year following the tax year (e.g. the 2025 tax year by 31 May 2026) — statutory, not auto-extending,...
2026-08-28
The annual CIT settlement (汇算清缴) deadline is 31 May of the year following the tax year (e.g. the 2025 tax year by 31 May 2026) — statutory, not auto-extending,...
2026-08-28
The Enterprise Deregistration Guide (2025 Revision), jointly issued by SAMR and five other departments, is being implemented across localities in 2026 through simplified procedures, agency ("da wei") deregistration and...
Deregistration / 注销清算, Tax Compliance / 税务合规
2026-08-28
The tax clearance certificate (清税证明) is the real gatekeeper of an FIE exit: without it the market regulator will not deregister the business licence. 《清税证明》才是外资企业退出的真正关口：没有它，市场监管部门不会办理营业执照注销登记。Two categories of taxpayer...
2026-08-28
When an FIE is insolvent or clearly lacks the ability to pay, judicial bankruptcy under the Enterprise Bankruptcy Law is the formal path distinct from administrative simple/compulsory deregistration. ...
2026-08-28
A foreign individual's tax-resident status is first fixed at the initial withholding by estimating the in-China residence days for the year, then corrected against the actual stay once known....