Beijing Tax Compliance Calendar for 2014
By Richard Hoffmann, ECOVIS Beijing China
The Beijing Local Taxation Bureau has published all the important tax dates for 2014. We provide you with an English / Chinese calendar – giving you an overview over all the Chinese tax deadlines in Beijing.
Beijing Tax Compliance Calendar for 2014
Month | Tax Filing Period | Tax Collection Period | Tax Categories – English | Tax Categories – Chinese |
Jan. | 1-10 | 1-10 | Filing and collecting Resource Tax | 申报缴纳资源税 |
Stamp duty annual filing | 印花税年度申报 | |||
1-15 | 1-15 | Filing and collecting Business Tax and Surcharges VAT IIT CIT for 4th quarter of 2013 | 申报缴纳增值税、营业税、城市维护建设税、教育费附加、个人所得税和2013年第四季度企业所得税 | |
3 days after filing | Quarterly filing and collecting prepayment of land value-added tax | 按季度申报缴纳的土地增值税预缴税款 | ||
Tax nil filing with Local Taxation Bureau | 地税无应纳税（费）款申报 | |||
1-30 | 1-30 | IIT filing for overseas income received by taxpayer | 从中国境外取得所得的纳税义务人申报缴纳个人所得税 | |
1-31 | Individual Income Tax Detail Filing | 个人所得税全员全额扣缴申报 | ||
Feb. | 1-17 | 1-17 | Filing and collecting Resource Tax | 申报缴纳资源税 |
1-21 | 1-21 | Filing and collecting Business Tax and Surcharges VAT IIT Monthly filing and collecting prepayment of January 2014 CIT | 申报缴纳增值税、营业税、城市维护建设税、教育费附加、个人所得税和按月预缴2014年1月企业所得税 | |
Tax nil filing with Local Taxation Bureau | 地税无应纳税（费）款申报 | |||
1-28 | Individual Income Tax Detail Filing | 个人所得税全员全额扣缴申报 | ||
Mar. | 1-10 | 1-10 | Filing and collecting Resource Tax | 申报缴纳资源税 |
1-17 | 1-17 | Filing and collecting Business Tax and Surcharges VAT IIT Monthly filing and collecting prepayment of February 2014 CIT | 申报缴纳增值税、营业税、城市维护建设税、教育费附加、地方教育附加、文化事业建设费、个人所得税和按月预缴2014年2月企业所得税 | |
Tax nil filing with Local Taxation Bureau | 地税无应纳税（费）款申报 | |||
1-31 | Individual Income Tax Detail Filing | 个人所得税全员全额扣缴申报 | ||
Jan.1 to Mar.31 | 2013 individual income tax annual filing | 2013年“年所得12万元以上”纳税人自行纳税申报 | ||
Apr. | 1-14 | 1-14 | Filing and collecting Resource Tax | 申报缴纳资源税 |
1-18 | 1-18 | Filing and collecting Business Tax and Surcharges VAT IIT Filing and collecting 1st quarter 2014 CIT | 申报缴纳增值税、营业税、城市维护建设税、教育费附加、个人所得税、2014年一季度企业所得税 | |
3 days after filing | Quarterly filing and collecting prepayment of land value-added tax | 按季度申报缴纳的土地增值税预缴税款 | ||
Tax nil filing with Local Taxation Bureau | 地税无应纳税（费）款申报 | |||
1-30 | Individual Income Tax Detail Filing | 个人所得税全员全额扣缴申报 | ||
May. | 1-13 | 1-13 | Filing and collecting Resource Tax | 申报缴纳资源税 |
1-19 | 1-19 | Filing and collecting Business Tax and Surcharges VAT IIT Monthly filing and collecting prepayment of April 2014 CIT | 申报缴纳增值税、营业税、城市维护建设税、教育费附加、个人所得税和按月预缴2014年4月企业所得税 | |
Tax nil filing with Local Taxation Bureau | 地税无应纳税（费）款申报 | |||
1-31 | Individual Income Tax Detail Filing | 个人所得税全员全额扣缴申报 | ||
Jan.1 to Jun 3 | 2013 CIT Clearance | 2013年度企业所得税汇算清缴 | ||
Jun. | 1-10 | 1-10 | Filing and collecting Resource Tax | 申报缴纳资源税 |
1-16 | 1-16 | Filing and collecting Business Tax and Surcharges VAT IIT Monthly filing and collecting prepayment of May 2014 CIT | 申报缴纳增值税、营业税、城市维护建设税、教育费附加、个人所得税和按月预缴2014年5月企业所得税 | |
Tax nil filing with Local Taxation Bureau | 地税无应纳税（费）款申报 | |||
1-30 | Individual Income Tax Detail Filing | 个人所得税全员全额扣缴申报 | ||
Jul. | 1-10 | 1-10 | Filing and collecting Resource Tax | 申报缴纳资源税 |
1-15 | 1-15 | Filing and collecting Business Tax and Surcharges VAT IIT Filing and collecting 2nd quarter 2014 CIT | 申报缴纳增值税、营业税、城市维护建设税、教育费附加、个人所得税；2014年二季度企业所得税 | |
3 days after filing | Quarterly filing and collecting prepayment of land value-added tax | 按季度申报缴纳的土地增值税预缴税款 | ||
Tax nil filing with Local Taxation Bureau | 地税无应纳税（费）款申报 | |||
1-31 | Individual Income Tax Detail Filing | 个人所得税全员全额扣缴申报 | ||
Aug. | 1-11 | 1-11 | Filing and collecting Resource Tax | 申报缴纳资源税 |
1-15 | 1-15 | Filing and collecting Business Tax and Surcharges VAT IIT Monthly filing and collecting prepayment of July 2014 CIT | 申报缴纳增值税、营业税、城市维护建设税、教育费附加、个人所得税和按月预缴2014年7月企业所得税 | |
Tax nil filing with Local Taxation Bureau | 地税无应纳税（费）款申报 | |||
1-31 | Individual Income Tax Detail Filing | 个人所得税全员全额扣缴申报 | ||
Sep. | 1-15 | 1-15 | Filing and collecting Resource Tax | 申报缴纳资源税 |
1-18 | 1-18 | Filing and collecting Business Tax and Surcharges VAT IIT Monthly filing and collecting prepayment of August 2014 CIT | 申报缴纳增值税、营业税、城市维护建设税、教育费附加、个人所得税和按月预缴2014年8月企业所得税 | |
Tax nil filing with Local Taxation Bureau | 地税无应纳税（费）款申报 | |||
1-30 | Individual Income Tax Detail Filing | 个人所得税全员全额扣缴申报 | ||
Oct. | 1-17 | 1-17 | Filing and collecting Resource Tax | 申报缴纳资源税 |
1-20 | 1-20 | Foreign-invested enterprise land usage fee | 申报缴纳外商投资企业土地使用费 | |
1-22 | 1-22 | Filing and collecting Business Tax and Surcharges VAT IIT Filing and collecting 3rd quarter 2014 CIT | 申报缴纳增值税、营业税、城市维护建设税、教育费附加、个人所得税；2014年三季度企业所得税 | |
3 days after filing | Quarterly filing and collecting prepayment of land value-added tax | 按季度申报缴纳的土地增值税预缴税款 | ||
Tax nil filing with Local Taxation Bureau | 地税无应纳税（费）款申报 | |||
1-31 | Individual Income Tax Detail Filing | 个人所得税全员全额扣缴申报 | ||
Nov. | 1-10 | 1-10 | Filing and collecting Resource Tax | 申报缴纳资源税 |
1-17 | 1-17 | Filing and collecting Business Tax and Surcharges VAT IIT Monthly filing and collecting prepayment of October 2014 CIT | 申报缴纳增值税、营业税、城市维护建设税、教育费附加、个人所得税和按月预缴2014年10月企业所得税 | |
Tax nil filing with Local Taxation Bureau | 地税无应纳税（费）款申报 | |||
1-30 | Individual Income Tax Detail Filing | 个人所得税全员全额扣缴申报 | ||
Dec. | 1-10 | 1-10 | Filing and collecting Resource Tax | 申报缴纳资源税 |
1-15 | 1-15 | Filing and collecting Business Tax and Surcharges VAT IIT Monthly filing and collecting prepayment of November 2014 CIT | 申报缴纳增值税、营业税、城市维护建设税、教育费附加、个人所得税和按月预缴2014年11月企业所得税 | |
Tax nil filing with Local Taxation Bureau | 地税无应纳税（费）款申报 | |||
1-31 | Individual Income Tax Detail Filing | 个人所得税全员全额扣缴申报 | ||
Jan.1 to Dec.31 | Filing and collecting Vehicle and Vessel Tax | 申报缴纳2014年度车船税 | ||
Source: Beijing Local Taxation Bureau
Disclaimer
The information provided in this calendar is of a general nature, purely informative and does not address any individual or certain entity. We always strive to provide the most precise and timely information. However due to the nature of information we cannot guarantee its accuracy as of the date and know any future implications. Without professional advice and consultation the information should not be used for decision making or be the decisive factor for any actions.
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Beijing tax compliance calendar 2014-EN CN
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Contact person
Richard Hoffmann
Lawyer in Heidelberg
Phone: +49 6221 9985 639
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