哪些境外所得应纳税？如何申报？

Core Viewpoint - The Chinese tax authorities are enhancing their efforts to ensure residents declare and pay taxes on overseas income, emphasizing the legal obligation to do so and the importance of compliance to prevent tax evasion and protect national tax rights [1][2]. Group 1: Tax Compliance and Regulations - Residents in China are required to pay individual income tax on income earned both domestically and internationally, which aligns with international practices and helps prevent cross-border tax evasion [2][5]. - The tax authorities have issued reminders for taxpayers to self-check their overseas income for the years 2022 to 2024, highlighting the importance of timely and accurate tax declarations [1][2]. - The announcement from the Ministry of Finance and the State Taxation Administration in 2020 clarified the types of overseas income subject to tax, including income from employment and capital gains from overseas assets [2][3]. Group 2: Reporting and Filing Procedures - Taxpayers must declare their overseas income between March 1 and June 30 of the year following the income's receipt [3]. - The tax authorities have introduced online functionalities for taxpayers to facilitate the declaration of overseas income through the Natural Person Electronic Tax Bureau and the Personal Income Tax APP [3]. - For overseas stock transactions, taxpayers are allowed to offset gains and losses within the same tax year, which is a common practice in other countries [3]. Group 3: Enforcement and Consequences - 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, including late fees and potential investigations for tax violations [4][6]. - The implementation of the Common Reporting Standard (CRS) allows for automatic exchange of financial account information with over 100 countries, enhancing the ability of tax authorities to detect unreported overseas income [5][6].