境外所得缴税追溯期为三年：哪些境外所得应纳税？如何申报？

Core Viewpoint - The Chinese tax authorities are intensifying efforts to ensure that residents report and pay taxes on overseas income, with a focus on compliance from 2022 to 2024 [1] Group 1: Tax Compliance and Regulations - Taxpayers are reminded to self-check their overseas income for the years 2022 to 2024, as the tax authorities can retroactively collect unpaid taxes and penalties within three years [1] - Residents are required to pay individual income tax on income earned both domestically and internationally, which aligns with international practices to prevent tax evasion [2][5] - The tax authorities have extended the retroactive tax collection period for overseas income to as far back as 2020 or even 2017 [1] Group 2: Reporting Procedures - Individuals who have a residence in China or reside in China for 183 days or more in a tax year are classified as residents and must report overseas income [2] - The tax authorities have established a specific reporting period for overseas income, which is from March 1 to June 30 of the year following the income's acquisition [3] - The tax department has introduced online reporting features for overseas income through the electronic tax bureau and personal income tax app, facilitating easier compliance for taxpayers [3] Group 3: Enforcement and Penalties - The tax authorities employ a five-step approach to address tax issues, which includes reminders, corrective actions, and potential investigations for non-compliance [4] - Taxpayers are advised to cooperate with tax authorities and provide necessary documentation to avoid penalties and investigations [4] - Non-compliance with overseas income reporting can lead to legal consequences, including penalties and potential audits, especially as China participates in the automatic exchange of financial account information with over 100 countries [5]