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