This study aims to develop an evaluation framework to assess the mathematical deductive reasoning competence (MDRC) of eighth-grade students in China based on Program for International Student Assessment (PISA) and Trends in International Mathematics and Science Study (TIMSS). The framework includes four dimensions of MDRC: cognitive level, reasoning context, reasoning form, and reasoning content. A sample of 58,532 students took the test entitled MDRC Assessment in 90 min. Their MDRC was classified into four levels, and the percentages of students who were at level 1 to level 4 are 17.3%, 25.2%, 26.7%, and 30.8%, respectively. Girls performed significantly better than boys in total and in each of the dimensions of the evaluation framework, but the differences were at a low practical level. Students from urban schools outperformed students from rural schools at a significant level and a higher percentage of students in rural areas were at level 1 (poorest performance) than of students in urban areas. This research proposed a framework for assessing MDRC levels of students and used it with Chinese as well as international studies. Implications of gender and geographical inequalities in this performance were also discussed.