加强个人境外收入监管，境外买卖股票收入也要缴税20%！允许纳税人按照纳税年度盈亏相抵，但不允许跨年互抵

Group 1 - Recent notifications have been sent to taxpayers regarding the need to declare and pay taxes on overseas income according to China's individual income tax law [1] - Personal stock trading income is classified as capital gains and is subject to a 20% tax rate, with exemptions for domestic secondary market transactions [1] - Taxpayers are allowed to offset gains and losses within the same tax year, but not across different years, to ensure a more reasonable tax collection process [1] Group 2 - High-frequency stock trading with significant price fluctuations can lead to a heavy tax burden if taxed per transaction without loss deductions [1] - Failure to report overseas income accurately can result in tax authorities demanding back payments, late fees, and potential investigations for serious cases [1]