China Tax Filing and Payment Deadlines for 2023

Posted by Written by Qian Zhou Reading Time: 6 minutes

China’s STA has announced the tax filing and payment deadlines for 2023 for taxpayers who are required to complete tax filing and payment within 15 business days upon the end of each month or quarter. Businesses operating in China are suggested to pay attention to such deadlines to avoid late payment penalties and tax credit rating downgrading. 


On December 29, 2022, the State Taxation Administration (STA) released the Circular of the General Office of the State Taxation Administration on Announcing the Tax Filing and Payment Deadlines for 2023, clarifying the tax filing and payment deadlines for taxpayers who are required to complete tax filing and payment within 15 business days upon the end of each month or quarter. Specifically:

  • The deadline for filing and payment of taxes in months including February, March, June, August, September, November, and December is the 15th day of the month;
  • The deadline for filing and payment of taxes in January is extended to January 16, 2023, as January 15, 2023 is Sunday;
  • The deadline for filing and payment of taxes in April is extended to April 17, 2023, as April 15, 2023 is Saturday;
  • The deadline for filing and payment of taxes in May is extended to May 18, 2023, as there would be a three-day holiday from May 1 to May 3, 2023;
  • The deadline for filing and payment of taxes in July is extended to July 17, 2023, as July 15, 2023 is Saturday;
  • The deadline for filing and payment of taxes in October is extended to October 23, 2023 as there would be a six-day holiday from October 1 to October 6.

Local tax bureaus can adjust the tax filing and payment deadlines upon special situations. But such adjustments should be filed with the STA in advance.

When are China’s tax filing and payment deadlines for 2023?

For better illustration, we summarize China’s tax filing and payment deadlines for 2023 in the below table and calendar.

China Tax Filing and Payment Deadlines for 2023

Month Date
January January 16 Monday
February February 15 Wednesday
March March 15 Wednesday
April April 17 Monday
May May 18 Thursday
June June 15 Thursday
July July 17 Monday
August August 15 Tuesday
September September 15 Friday
October October 23 Monday
November November 15 Wednesday
December December 15 Friday

CHINA TAX Filing AND PAYMENT DEADLINES FOR 2023

What taxes are subject to these tax filing and payment deadlines?

Among China’s 18 taxes, the taxes below are subject to tax filing and payment deadlines within 15 business days upon the end of each month or quarter.

Taxes That Are Subject to Filing and Payment Deadlines within 15 Days from the end of the Month or Quarter
Tax Tax filing and payment provisions Legal basis
Corporate income tax (CIT) CIT is prepaid on a monthly or quarterly basis in accordance with the figures shown in the accounting books of the company. Companies are required to file CIT tax returns and prepay tax within 15 days from the end of the month or quarter. Article 53, 54, and 55 of the Corporate Income Tax Law of the People’s Republic of China (Revised in 2018)
Value-added tax (VAT) The deadline for VAT payment can be every one day, three days, five days, 10 days, 15 days, one month, or one quarter. The specific tax payment deadline for a taxpayer is assessed by the authorized tax authorities according to the taxpayer’s amount of tax payable. A taxpayer who is unable to make payments according to a fixed deadline may opt to pay tax for each transaction.

A taxpayer who opts for a tax payment period of one month or one quarter should file a tax return and make tax payments within 15 days from the date of expiry of the tax payment period. Meanwhile, a taxpayer who opts for the tax payment period of one day, three days, five days, 10 days, or 15 days should pre-pay tax within five days from the date of expiry of the tax payment period and file a tax return and make tax payments within 15 days from the first day of the following month as well as settle the tax amount payable for the preceding month.

Article 23 and 24 of Provisional Regulations of the People’s Republic of China on Value-added Tax
Consumption tax (CT) The deadline for payment of consumption tax shall be one day, three days, five days, 10 days, 15 days, one month or one quarter respectively. The specific tax payment deadlines for a taxpayer shall be assessed respectively by the tax authorities in charge according to the tax amount payable of the taxpayer. A taxpayer who is unable to pay tax by fixed deadlines may pay tax for each transaction.

A taxpayer who opts for a tax payment period of one month or one quarter shall file tax return and make tax payment within 15 days from the date of expiry of the tax payment period. A taxpayer who opts for the tax payment period of one day, three days, five days, 10 days or 15 days shall pre-pay tax within five days from the date of expiry of the tax payment period, and file tax return and make tax payment within 15 days from the first day of the following month as well as settle the tax amount payable for the preceding month fully.

Article 14 and 15 of Provisional Regulations of the People’s Republic of China on Consumption Tax (Revised in 2008)
Urban maintenance and construction tax (UMCT) The tax obligation of UMCT (as well as the other two surtaxes—education surcharge and local education surcharge) occurs at the same time as the tax obligation of VAT and CT and is paid simultaneously with the VAT and CT respectively.

 

Article 7 and 8 of the Urban Maintenance and Construction Tax Law of the People’s Republic of China
Individual income tax (IIT) Taxpayers deriving income from business operations shall compute individual income tax on a yearly basis, file tax returns with the tax authorities within 15 days from the end of the month or quarter, and pay tax in advance.

Where a taxpayer obtains taxable income but there is no withholding agent, he/she shall file tax returns with the tax authorities within the first 15 days of the following month after obtaining the income, and pay tax.

A non-resident individual who derives income from wages and salaries from two or more sources in China shall declare and pay tax within the first 15 days of the following month after obtaining the income.

Article 11, 12, 13, and 14 of the Individual Income Tax Law of the People’s Republic of China (Revised in 2018)
Tobacco tax The tobacco tax shall be levied on a monthly basis, and the taxpayer shall file and pay the tax within 15 days after the end of the month when the tax payment obligation occurs. Article 9 of the Tobacco Tax Law of the People’s Republic of China
Resource tax Resource tax shall be declared and paid on a monthly basis or quarterly basis. Where the taxpayer is unable to compute and pay resource tax in accordance with a fixed cycle, declaration and payment may be made on a transaction basis.

Taxpayers declaring and paying tax on a monthly basis or quarterly basis shall complete declaration and payment formalities with the tax authorities within 15 days from the last day of a month or a quarter. Taxpayers making declarations and payments on a transaction basis shall complete declaration and payment formalities with the tax authorities within 15 days from the date of occurrence of tax payment obligation.

Article 12 of the Resource Tax Law of the People’s Republic of China
Environmental protection tax Environmental protection tax shall be calculated on a monthly basis, declared, and paid on a quarterly basis.

In the event of filing tax return on a quarterly basis, a taxpayer shall file tax return with and pay the tax to the taxation authority within 15 days from the end date of a quarter.

Article 18 and 19 of the Environmental Protection Tax Law of the People’s Republic of China (amended in October 2018)

What are the consequences of missing the tax filing and payment deadlines?

Where a taxpayer fails to go through the formalities for tax declaration and submit information on tax payment within the specified time limit, the taxpayer shall be ordered by the taxation authorities to rectify within the specified time and may be fined not more than RMB 2,000 (US$290). If the offenses are serious, the taxpayer may be fined between RMB 2,000 (US$290) and RMB 10,000 (US$1,450).

Failing to make tax declarations and adequately pay the tax payable will lead to penalties for late payment, in addition to the payment of the amount of tax the taxpayer fails to pay or underpays. The taxpayer shall also be fined not less than 50 percent but not more than five times the amount of tax it fails to pay or underpays.

Moreover, such violations can affect the tax credit rating of businesses, which will lead to increased tax supervision. Businesses operating in China are suggested to pay attention to the tax filing and payment deadlines introduced in the article.


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