Form detail
STA Form CIT Form A 100000
PRC Enterprise Income Tax Annual Return (Form A)
Country
China
Revision year
2024
Methods
efile
Updated
2026-05-20
PRC Enterprise Income Tax Annual Return (Form A)
Annual enterprise income tax (CIT) return for resident enterprises.
Who must file: PRC resident enterprises subject to enterprise income tax at the entity level.
Practical overview
The PRC CIT annual return is filed within five months of year-end and accompanied by multiple schedules covering revenue, costs, tax adjustments, related-party transactions, and asset-impairment items. The general CIT rate is 25 percent; small low-profit enterprises and high-tech enterprises may obtain reduced rates of 20 percent or 15 percent subject to conditions.
Practical steps
- Prepare statutory financial statements following PRC GAAP.
- Compute tax-adjusted taxable income.
- File CIT annual return within five months of year-end.
- Pay any balancing CIT owed.
Due-date notes
Within five months after the fiscal-year end.
Timing: 5 months after year-end
Penalty snapshot
Late-payment surcharges and administrative penalties under PRC tax-collection law.
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
Cited by
Primary sources
- State Taxation Administration of ChinaVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.