税务部门提醒：纳税人对近三年境外所得开展自查

Core Viewpoint - The tax authorities in China are intensifying efforts to ensure residents report foreign income for tax purposes, with a focus on self-auditing for the years 2022 to 2024 [1] Group 1: Tax Regulations - The State Taxation Administration has announced that taxpayers should self-audit foreign income earned from 2022 to 2024 [1] - According to the Tax Collection and Administration Law of the People's Republic of China, tax authorities can recover unpaid or underpaid taxes within three years, extendable to five years in special circumstances [1] Group 2: Compliance and Obligations - Residents are required to pay individual income tax on both domestic and foreign income, which aligns with international practices aimed at preventing cross-border tax evasion and protecting national tax rights [1] - Tax authorities emphasize that it is the duty of every citizen to pay taxes, and taxpayers who have not reported foreign income as required should correct their declarations in a timely manner [1]