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• -Bookkeeping&Tax filing: March 16th, 2026
• -Annual Settlement of EIT: May 31th, 2026.
• -Annual inspection: June 30th, 2026.
• -Arrange audit report according to the company's need.
  

• -Payment to Individual Labor Service

  For payments to non-employees for services, the company must obtain fapiao (invoice) unless the payment is ≤￥100/time. Withholding IIT and VAT from the payment is legal responsibility for the company.
• -Bank Reconciliation Finish this work on time per bank's required deadline.
• -Stamp Tax Savings Tip Stamp tax is calculated on contract amount excluding VAT, provided VAT is clearly stated separately in the contract. Always list VAT separately to save tax.
• -Single-Type Work Injury Insurance Expansion From Dec 1, 2025, Shanghai employers can enroll eligible retirees and interns in single-type work injury insurance only.
• -Foreign Legal Rep Passport Updates Update legal representative's passport in bank system before expiry.
• -Capital Injection Deadline
  

  Standard deadline is 5 years. For companies established before July 1, 2024: 3-year transition period.

• -Supervisor

  Small companies may remove the supervisor position if all shareholders agree.
• -Fapiao Issuing Limit

  Companies have a monthly fapiao issuing limit, adjustable based on prior 12-month usage. If you need to exceed this limit in a certain month, please tell us to apply for a temporary increase in advance.
  

• -Tax Credit Rating

  The tax credit rating ranked from highest to lowest is A-B-M-C-D. It plays a very important role in company’s daily business.

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wcx@ruanyinchina.com