境外收入的补税追溯期最早可至2017年

Core Viewpoint - The tax audit period for individual tax residents in mainland China regarding overseas income has been extended, potentially dating back to 2020 or even 2017 [1] Group 1: Tax Policy Changes - Since 2025, many tax residents have received notifications from tax authorities prompting them to self-check their domestic and overseas income and to file tax returns accordingly [1] - The primary focus of the tax audit and supplementary tax collection is on the last three years, particularly for the years 2022 and 2023 [1]