加强个人境外收入监管，境外买卖股票收入也要缴税

Core Viewpoint - Recent notifications from tax authorities indicate that taxpayers are required to declare and pay taxes on overseas income, including stock trading profits from foreign markets [1][4]. Group 1: Tax Regulations on Overseas Income - According to China's individual income tax law, profits from stock trading are classified as capital gains and are subject to a 20% tax rate. Domestic stock trading profits are currently exempt from individual income tax, while overseas stock trading profits must be declared in the following year [1][3]. - Taxpayers can offset gains and losses from overseas stock trading within the same tax year, but cross-year loss offsets are not permitted under current regulations [2][3]. Group 2: International Practices and Comparisons - Many countries, including the US, Germany, and Australia, impose taxes on overseas stock trading, which is a common practice among major economies and developing countries [1][4]. - Some countries allow for the carryover of unutilized losses to future years, but China's tax system currently does not permit this, as it operates under a combined and classified tax system [3][4]. Group 3: Enforcement and Compliance - Tax authorities have begun to enhance oversight of overseas income tax compliance, which is seen as a crucial measure for income redistribution and promoting fairness [3][5]. - Taxpayers who fail to declare overseas income may face penalties, including back taxes and fines, and serious cases could lead to investigations [7].