中国公司税什么时候交？

中文

中国公司税的缴纳时间主要取决于公司的财务年度结束时间。一般来说，大部分中国公司的财务年度与公历年度一致，即每年的1月1日至12月31日。因此，大多数公司需要在每年的4月30日之前完成上一年度的企业所得税汇算清缴。

对于新成立的公司，如果其在年度中间开始运营，其财务年度可能会与公历年度不一致。这种情况下，公司需要按照其实际运营的月份来确定财务年度，并在该财务年度结束后的5个月内完成企业所得税的汇算清缴。

此外，如果公司在某一年度内发生了重大事项，如合并、分立、解散等，也需要在相关事项发生后30日内办理企业所得税的清算和缴纳。

需要注意的是，公司税的缴纳不仅仅是在年度结束后，平时公司也需要按照月度或季度预缴企业所得税。预缴税款的比例一般是根据公司的预计利润来确定的，并在年度结束后根据实际利润进行调整和补缴。

英文

When Do Chinese Companies Pay Taxes?

The timing of tax payment for Chinese companies primarily depends on the end of their financial year. Generally speaking, the financial year of most Chinese companies aligns with the calendar year, i.e., from January 1st to December 31st of each year. Therefore, most companies are required to complete the final settlement and payment of corporate income tax for the previous year before April 30th of each year.

For newly established companies that begin operations midway through the year, their financial year may not align with the calendar year. In such cases, the company needs to determine its financial year based on the actual months of operation and complete the final settlement and payment of corporate income tax within five months after the end of that financial year.

Additionally, if a company experiences significant events such as mergers, splits, dissolutions, etc., within a given year, it is required to handle the settlement and payment of corporate income tax within 30 days after the occurrence of the relevant event.

It's worth noting that the payment of corporate taxes is not limited to the end of the year. Companies are also required to make advance payments of corporate income tax on a monthly or quarterly basis. The proportion of advance tax payments is generally determined based on the company's estimated profits and is adjusted and supplemented based on actual profits at the end of the year.