Individual Income Tax Return for Income from Production and Business Operations

Individual industrial and commercial households, operators of enterprises and public institutions as contractors or lessees, and sole proprietorships, partners of partnership enterprises shall, in accordance with relevant laws and regulations, file individual income tax (IIT) returns for income from production and business operations.

Self declaration of Individual Income Tax

Taxpayers may make a declaration of individual income tax (IIT) by themselves in any of the following cases:

Tax Return for the Monthly (Quarterly) Prepayment of Resident Enterprise Income Tax (applicable to payments on an actual profit basis)

For their income sourced from both inside and outside the territory of China, resident enterprises who pay enterprise income tax on an actual profit basis must submit enterprise income tax returns for prepayment to the taxation authority within 15 days from the end of a month or quarter.

Tax Return for the Monthly (Quarterly) Prepayment of Enterprise Income Tax (applicable to paying on a deemed basis)

Taxpayers whose enterprise income taxes are collected by way of payment by verifying the taxable income rate must submit annual enterprise income tax returns to the taxation authority to make final settlement including the amount of taxes payable or refundable.

Tax filling of General VAT taxpayer

General (value-added tax) VAT taxpayers should conduct tax filing in accordance with the period and the content specified by laws and administrative regulations or as determined by tax authorities.