BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Lookuptax//Compliance Calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:China tax deadlines X-WR-CALDESC:Recurring indirect-tax filing and payment deadlines for China \, from lookuptax.com/compliance-calendar X-PUBLISHED-TTL:P7D BEGIN:VEVENT UID:cn-vat-monthly-2026-10-26@lookuptax.com DTSTAMP:20261021T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:China: 增值税申报 — monthly VAT return and payment DESCRIPTION:General taxpayers (一般纳税人) — businesses with annual taxable sal es above RMB 5 million or registered as general taxpayers — and any other taxpayer the tax office assigns a one-month period\nSource: State Taxati on Administration (国家税务总局政策法规库) — https://fgk.chinatax.gov.cn/zcfgk/c1024 24/c5245729/content.html\nLast verified: 2026-10-21 URL:https://lookuptax.com/compliance-calendar/china#cn-vat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cn-vat-quarterly-2026-10-26@lookuptax.com DTSTAMP:20261021T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:China: 增值税申报 — quarterly VAT return and payment DESCRIPTION:Small-scale taxpayers (小规模纳税人\, annual taxable sales not over RMB 5 million) and\, among general taxpayers\, banks\, finance companies\ , trust companies and credit cooperatives\, and any other taxpayers the S TA and the Ministry of Finance designate — where the tax office assigns t hem a one-quarter period\nSource: State Taxation Administration (国家税务总局政策 法规库) — https://fgk.chinatax.gov.cn/zcfgk/c102424/c5245729/content.html\nL ast verified: 2026-10-21 URL:https://lookuptax.com/compliance-calendar/china#cn-vat-quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cn-consumption-tax-monthly-2026-10-26@lookuptax.com DTSTAMP:20261021T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:China: 消费税申报 — consumption tax return and payment DESCRIPTION:Producers and contract processors of goods subject to consumpt ion tax (tobacco\, alcohol\, high-end cosmetics\, jewellery\, fireworks\, refined oil\, motor vehicles and the other listed items)\, and the busin esses taxed at a later stage — retailers of gold\, silver and platinum je wellery and diamonds\, retailers of super-luxury cars and wholesalers of cigarettes — on a monthly period\; quarterly filers\, where the tax offic e sets one\, use the January\, April\, July and October dates\nSource: St ate Taxation Administration (国家税务总局政策法规库) — https://fgk.chinatax.gov.cn/z cfgk/c102424/c5245729/content.html\nLast verified: 2026-10-21 URL:https://lookuptax.com/compliance-calendar/china#cn-consumption-tax-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cn-vat-withholding-foreign-suppliers-2026-10-26@lookuptax.com DTSTAMP:20261021T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:China: 代扣代缴增值税 — buyer's withholding of VAT on payments to foreign suppliers DESCRIPTION:Buyers in China — businesses and other purchasers — paying a f oreign unit or individual for a taxable transaction in China\, unless the foreign seller has appointed a domestic agent to file and pay\; buyers o n a quarterly period use the January\, April\, July and October dates\nSo urce: State Taxation Administration (国家税务总局政策法规库) — https://fgk.chinatax. gov.cn/zcfgk/c100009/c5237365/content.html\nLast verified: 2026-10-21 URL:https://lookuptax.com/compliance-calendar/china#cn-vat-withholding-for eign-suppliers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cn-vat-monthly-2026-11-16@lookuptax.com DTSTAMP:20261021T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:China: 增值税申报 — monthly VAT return and payment DESCRIPTION:General taxpayers (一般纳税人) — businesses with annual taxable sal es above RMB 5 million or registered as general taxpayers — and any other taxpayer the tax office assigns a one-month period\nSource: State Taxati on Administration (国家税务总局政策法规库) — https://fgk.chinatax.gov.cn/zcfgk/c1024 24/c5245729/content.html\nLast verified: 2026-10-21 URL:https://lookuptax.com/compliance-calendar/china#cn-vat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cn-consumption-tax-monthly-2026-11-16@lookuptax.com DTSTAMP:20261021T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:China: 消费税申报 — consumption tax return and payment DESCRIPTION:Producers and contract processors of goods subject to consumpt ion tax (tobacco\, alcohol\, high-end cosmetics\, jewellery\, fireworks\, refined oil\, motor vehicles and the other listed items)\, and the busin esses taxed at a later stage — retailers of gold\, silver and platinum je wellery and diamonds\, retailers of super-luxury cars and wholesalers of cigarettes — on a monthly period\; quarterly filers\, where the tax offic e sets one\, use the January\, April\, July and October dates\nSource: St ate Taxation Administration (国家税务总局政策法规库) — https://fgk.chinatax.gov.cn/z cfgk/c102424/c5245729/content.html\nLast verified: 2026-10-21 URL:https://lookuptax.com/compliance-calendar/china#cn-consumption-tax-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cn-vat-withholding-foreign-suppliers-2026-11-16@lookuptax.com DTSTAMP:20261021T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:China: 代扣代缴增值税 — buyer's withholding of VAT on payments to foreign suppliers DESCRIPTION:Buyers in China — businesses and other purchasers — paying a f oreign unit or individual for a taxable transaction in China\, unless the foreign seller has appointed a domestic agent to file and pay\; buyers o n a quarterly period use the January\, April\, July and October dates\nSo urce: State Taxation Administration (国家税务总局政策法规库) — https://fgk.chinatax. gov.cn/zcfgk/c100009/c5237365/content.html\nLast verified: 2026-10-21 URL:https://lookuptax.com/compliance-calendar/china#cn-vat-withholding-for eign-suppliers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cn-vat-monthly-2026-12-15@lookuptax.com DTSTAMP:20261021T000000Z DTSTART;VALUE=DATE:20261215 DTEND;VALUE=DATE:20261216 SUMMARY:China: 增值税申报 — monthly VAT return and payment DESCRIPTION:General taxpayers (一般纳税人) — businesses with annual taxable sal es above RMB 5 million or registered as general taxpayers — and any other taxpayer the tax office assigns a one-month period\nSource: State Taxati on Administration (国家税务总局政策法规库) — https://fgk.chinatax.gov.cn/zcfgk/c1024 24/c5245729/content.html\nLast verified: 2026-10-21 URL:https://lookuptax.com/compliance-calendar/china#cn-vat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cn-consumption-tax-monthly-2026-12-15@lookuptax.com DTSTAMP:20261021T000000Z DTSTART;VALUE=DATE:20261215 DTEND;VALUE=DATE:20261216 SUMMARY:China: 消费税申报 — consumption tax return and payment DESCRIPTION:Producers and contract processors of goods subject to consumpt ion tax (tobacco\, alcohol\, high-end cosmetics\, jewellery\, fireworks\, refined oil\, motor vehicles and the other listed items)\, and the busin esses taxed at a later stage — retailers of gold\, silver and platinum je wellery and diamonds\, retailers of super-luxury cars and wholesalers of cigarettes — on a monthly period\; quarterly filers\, where the tax offic e sets one\, use the January\, April\, July and October dates\nSource: St ate Taxation Administration (国家税务总局政策法规库) — https://fgk.chinatax.gov.cn/z cfgk/c102424/c5245729/content.html\nLast verified: 2026-10-21 URL:https://lookuptax.com/compliance-calendar/china#cn-consumption-tax-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cn-vat-withholding-natural-persons-2026-12-15@lookuptax.com DTSTAMP:20261021T000000Z DTSTART;VALUE=DATE:20261215 DTEND;VALUE=DATE:20261216 SUMMARY:China: 代扣代缴自然人增值税 — monthly withholding return for payments to ind ividuals DESCRIPTION:Businesses and other units in China that pay resident individu als for R&D\, software\, design\, consulting\, radio\, film and TV produc tion\, cultural or education services\, from 1 November 2026\; individual s handled under the platform-economy reporting rules are excluded\nSource : Ministry of Finance / State Taxation Administration (via the Hainan Pro vincial Tax Service) — https://hainan.chinatax.gov.cn/u/cms/www/202609/14 165333cusj.pdf\nLast verified: 2026-10-21 URL:https://lookuptax.com/compliance-calendar/china#cn-vat-withholding-nat ural-persons TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cn-vat-withholding-foreign-suppliers-2026-12-15@lookuptax.com DTSTAMP:20261021T000000Z DTSTART;VALUE=DATE:20261215 DTEND;VALUE=DATE:20261216 SUMMARY:China: 代扣代缴增值税 — buyer's withholding of VAT on payments to foreign suppliers DESCRIPTION:Buyers in China — businesses and other purchasers — paying a f oreign unit or individual for a taxable transaction in China\, unless the foreign seller has appointed a domestic agent to file and pay\; buyers o n a quarterly period use the January\, April\, July and October dates\nSo urce: State Taxation Administration (国家税务总局政策法规库) — https://fgk.chinatax. gov.cn/zcfgk/c100009/c5237365/content.html\nLast verified: 2026-10-21 URL:https://lookuptax.com/compliance-calendar/china#cn-vat-withholding-for eign-suppliers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:cn-vat-quarterly-2027-01-15@lookuptax.com DTSTAMP:20261021T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 SUMMARY:China: 增值税申报 — quarterly VAT return and payment DESCRIPTION:Small-scale taxpayers (小规模纳税人\, annual taxable sales not over RMB 5 million) and\, among general taxpayers\, banks\, finance companies\ , trust companies and credit cooperatives\, and any other taxpayers the S TA and the Ministry of Finance designate — where the tax office assigns t hem a one-quarter period\nSource: State Taxation Administration (国家税务总局政策 法规库) — https://fgk.chinatax.gov.cn/zcfgk/c102424/c5245729/content.html\nL ast verified: 2026-10-21 URL:https://lookuptax.com/compliance-calendar/china#cn-vat-quarterly TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR