税务部门提醒：未依法申报境外所得的居民个人要及时申报缴税

Core Viewpoint - The article emphasizes the importance of lawful tax declaration for residents in China regarding overseas income, highlighting recent enforcement actions by tax authorities against individuals failing to report such income [1][2]. Tax Compliance and Enforcement - Tax authorities in regions such as Beijing, Fujian, Guangdong, Xiamen, Shenzhen, and Sichuan have exposed cases of individuals not declaring overseas income, reminding citizens of their obligation to report and pay taxes on both domestic and foreign income [1]. - The current tax law mandates that residents with a domicile in China or those residing for over 183 days in a tax year must declare income from both domestic and overseas sources [1]. International Cooperation and Information Exchange - China has enhanced its international tax compliance efforts, participating in the automatic exchange of financial account information with over 100 countries and regions, improving the ability to detect unreported overseas income [1]. - The implementation of the Common Reporting Standard (CRS) has significantly bolstered the tax authorities' capacity to monitor overseas income [1]. Taxpayer Guidance and Compliance Measures - The tax authorities employ a "five-step work method" to guide taxpayers, which includes reminders, urging corrections, interviews, investigations, and public exposure [1]. - Taxpayers are encouraged to review their income declarations and rectify any discrepancies promptly to avoid penalties [1][2]. Consequences of Non-Compliance - Individuals who fail to declare overseas income or underreport it may face legal consequences, including the obligation to pay back taxes, late fees, and potential fines if the situation escalates to an investigation [2]. - Taxpayers who ignore reminders from tax authorities and do not comply with reporting requirements may incur additional financial losses due to penalties [2].