2026 Holiday Schedule
| Holiday | Dates | 2x Salary Dates* | 3x Salary Dates | Substitute Workday |
| New year | Jan. 1,2,3 | Jan. 2-3 | Jan. 1 | Jan. 4 |
| Spring festival | Feb 15-23 | Feb. 15-16, 20-23 | Feb. 17-19 | Feb. 14,28 |
| Qingming Festival | April 4-6 | April 5-6 | April 4 | / |
| Labour Day | May 1-5 | May 2-5 | May 1 | May 9 |
| Dragon Boat festival | June 19-21 | June 20-21 | June 19 | / |
| Mid-autumn | Sep. 25-27 | Sep. 26-27 | Sep. 25 | Sep. 20 |
| National day | Oct. 1-7 | Oct. 4-7 | Oct. 1-3 | Oct. 10 |
*if required to work; can be exchanged for another day off.
Revisions to EIT Prepayment
The Shanghai Development and Reform Commission recently issued the “Second Batch of Shanghai Free Trade Zone Linked Innovation Zones Construction Plan”, which aims to expand institutional innovation in the Free Trade Zone and release the benefits of institutional innovation on a larger scale.
The plan establishes eight key areas, including Hongqiao International Central Business District, Jing’an, and Changning, as well as the entire regions of five national-level economic and technological development zones, such as Minhang Economic and Technological Development Zone and Hongqiao Economic and Technological Development Zone, as the second batch of Shanghai Free Trade Zone Linked Innovation Zones.
The plan has five specific aspects:
· enhancing investment and trade facilitation,
· optimizing cross-border financial and data services,
· deepening reform of the scientific and technological innovation system & mechanism,
· improving the talent and land element support system,
· fully supporting the creation of new industrial forms in various shapes
Company Registration Cancellation update
The State Administration for Market Regulation has released the “Implementation Measures for Mandatory Cancellation of Company Registration”, which is aimed at standardizing the procedures for mandatory cancellation.
The newly amended Company Law of 2023 establishes the system for mandatory cancellation of company registration, stipulating that if a company’s business license is revoked, ordered to close, or annulled, and it has not applied for cancellation of company registration for three years, the registration authority may cancel the company registration.
The measures clarify that within three years from the date of mandatory cancellation of a company’s registration, relevant departments, creditors, and stakeholders who believe there are litigation issues or other circumstances that should not lead to mandatory cancellation of company registration may file an application for restoration of registration.
The measures officially took effect on October 10.
New Decree on Registration of Overseas Food Manufacturers
On 14 October 2025, China’s General Administration of Customs (GACC) published Decree 280 on Registration of Overseas Food Manufacturers, which will replace Decree 248. The new decree integrates some recent simplifications and will come into force on 1 June 2026. It is anticipated that it will make the registration process more straightforward for most European companies.
The guiding principle will be risk management based on the assessment and review of the food safety management systems and food safety conditions in the countries (regions) where imported food overseas producers are located.
Revisions to EIT prepayment
China’s State Administration of Taxation has revised the enterprise income tax prepayment declaration form. The new EIT declaration form requires the taxpayer to fill in details of some accounting items. These include:
· Employee salary; Both the salary payable amount and the salary paid amount need to be declared. The SAT can fully use the data to check the reasonableness of the salary cost of the company.
· Export of Goods sold amount: Details of self-export, entrusted export, and commission of export service need to be declared.
· Details of period expenses: the amounts of sales expenses, administration expenses, financial expenses, etc. need to be declared. Previously this was not a requirement.
· Details of investment income
China aims at domestic products in government procurement
On September 30, 2025, the General Office of the State Council issued a Notice on Implementing Domestic Product Standards and Related Policies in Government Procurement.
The notice provides explanations regarding domestic product standards, the scope of their application, and support policies and requirements for policy implementation. It commits the Ministry of Finance, together with relevant industry authorities, to determine the required proportion of domestically produced components in the total cost for different products, as well as requirements related to key components and critical processes for specific products within five years. The notice says that the process will be carried out in full consultation with relevant domestic and foreign enterprises, industry associations, and chambers of commerce.
In accordance with the development status of different industries, a transition period of 3–5 years will be set when issuing specific product requirements, gradually establishing a domestic product standards system and a dynamic adjustment mechanism in government procurement. The notice comes into force on 1st January 2026.
