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Within what scope is profit-seeking enterprise income tax levied?When and where should annual profit-seeking enterprise income tax returns be filed?

  All profit-seeking enterprises using a calendar year as their fiscal year shall file an annual tax return with the tax authority that has jurisdiction over their registered address during tax filing between May 1 and May 31 every year. The filing period for profit-seeking enterprises using a special fiscal year shall be computed according to the calendar year system. For example, a profit-seeking enterprise whose fiscal year begins in July shall file an annual tax return between November 1 and November 30.

Last updated:2018-02-01