China Annual Compliance Service.
Annual CIT reconciliation, financial statement preparation, annual reporting and audit coordination for WFOEs and foreign-invested companies in China.
Start your annual review.
Tell us your entity status, fiscal year, bookkeeping provider, audit needs and filing deadlines. We will review the practical support route and respond within one business day.
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Annual compliance support for China WFOEs.
Coordinate the year-end records, tax reconciliation and reporting work that keep your China entity ready for another operating year.
CIT annual reconciliation
Coordinate annual corporate income tax reconciliation based on bookkeeping records, deductible expenses, revenue, payroll, fapiao and prior-period adjustments.
CIT filingAnnual AMR report
Prepare the annual administrative reporting workflow for AMR and related authorities based on company status, shareholder information and operating records.
Annual reportFinancial statements
Organise trial balance, ledgers, bank records, fapiao, contracts and payroll data for year-end financial statements and review.
Year-end recordsAudit coordination
Where statutory or voluntary audit is required, coordinate document preparation, communication with the audit firm and issue tracking.
Audit supportUse annual compliance support when the fiscal year closes.
The work is most useful when annual deadlines, prior records or accountant handovers need to be managed cleanly.
Newly registered WFOE
Your company completed setup and needs its first annual report, year-end records and compliance calendar.
Active operating company
You have monthly bookkeeping, payroll, fapiao and tax filings that need to be reconciled before annual submission.
Switching accountant
You need historical records reviewed before annual filing, audit preparation or a new compliance provider takes over.
What we need for annual compliance work.
A clean annual review starts with the records that connect bookkeeping, tax, bank, fapiao and employee data.
| Requirement | What to prepare |
|---|---|
| Business licence | Unified social credit code, company name, registered address and current entity status. |
| Monthly bookkeeping records | Ledgers, trial balance, vouchers, tax filings and monthly reports for the fiscal year. |
| Bank statements | RMB basic account, foreign-currency account and capital account statements where applicable. |
| Fapiao records | Issued sales fapiao, received supplier fapiao, expense invoices and fapiao reconciliation files. |
| Payroll records | Salary records, IIT filings, social insurance and housing fund records where employees are active. |
| Contracts and receipts | Customer contracts, supplier contracts, rent agreements, reimbursement records and supporting documents. |
| Prior annual records | Previous annual reports, audit files, CIT reconciliation records and unresolved historical issues. |
| Tax bureau filing history | Tax filing history, tax portal status, pending notices and unresolved filings that may affect annual work. |
From year-end review to annual filing.
File review
Review company status, monthly bookkeeping, tax filings, payroll activity, fapiao records and prior annual issues.
Year-end reconciliation
Check revenue, costs, payroll, deductible expenses, bank records and tax prepayments before annual CIT work.
Statement preparation
Prepare or coordinate financial statements, ledgers and supporting schedules for annual review or audit work.
Annual reporting
Coordinate annual administrative reporting and tax reconciliation submissions based on the entity filing profile.
Next-year calendar
Set the next compliance calendar, flag open risks and align bookkeeping and tax workflows for the new year.
Three factors that shape annual compliance workload.
Taxpayer status & VAT category
Small-scale and general VAT taxpayers have different fapiao review, input VAT handling and supporting documentation requirements that affect annual reconciliation.
Transaction volume
Bank movements, fapiao count, contracts, payroll entries, reimbursements and cross-border payments affect year-end workload.
Audit and historical issues
Audit requirements, missed filings, catch-up bookkeeping and prior-period adjustments can expand the annual compliance scope.
China annual compliance at a glance.
| Best for | WFOEs, foreign-invested companies (FIEs) and Hong Kong-/foreign-owned China subsidiaries. |
| Core work | CIT annual reconciliation, annual reporting, financial statement preparation and audit coordination. |
| Key records | Bank statements, fapiao, contracts, payroll records, ledgers and prior filings. |
| Timing | Typically prepared after fiscal year-end and before applicable annual deadlines. |
| Related work | Monthly bookkeeping, fapiao management, payroll records and compliance calendar setup. |
Free tools and downloads for China compliance planning.
Use the existing Asomerit tools and download library to plan your WFOE setup, annual deadlines and compliance calendar.
China Compliance Calendar 2026
Statutory holidays and filing deadlines for China compliance planning.
Download the calendar →WFOE Setup Checklist
Bilingual 42-item registration checklist for WFOE setup and first-year compliance planning.
Download the checklist →WFOE Cost Calculator
Estimate setup and operating costs for a China WFOE across major cities.
Estimate your WFOE setup cost →Questions about China annual compliance.
Annual compliance usually includes year-end record review, CIT annual reconciliation, financial statement preparation, annual administrative reporting and audit coordination where required.
Yes. Monthly bookkeeping keeps records and filings current during the year. Annual compliance reviews the full fiscal year, reconciles tax positions and prepares records for annual reporting or audit work.
Annual statutory audit is generally required for foreign-invested enterprises (FIEs), including WFOEs, in China. The audit report supports annual reporting and tax reconciliation. Specific scope, format and timing depend on entity type, city practice, banking requirements and shareholder needs.
Typical documents include the business licence, bank statements, ledgers, monthly tax filings, fapiao records, payroll records, contracts, reimbursement documents and prior annual filings.
Yes. We can review prior records, identify gaps, coordinate missing documents and support annual compliance even if your monthly bookkeeping was handled by another provider.
Yes. Payroll, IIT, social insurance and housing fund records affect annual financial statements, expense recognition and year-end review where employees are active.
Common annual deadlines include CIT annual reconciliation by May 31 of the following year and the AMR annual report filing window from January 1 to June 30. Audit work is usually prepared before tax reconciliation. Specific dates depend on entity type, fiscal year-end and local practice.
Prepare your China annual compliance before deadlines become urgent.
Send us your entity status, fiscal year, bookkeeping records and audit needs. We will review the annual compliance route and confirm what needs to be prepared.
No. 17, North Third Ring Road East
Chaoyang District, Beijing