取得境外所得如何通过个人所得税App申报？操作流程来了！

Core Viewpoint - The article provides a detailed guide on how to file the annual comprehensive income tax return for individuals, particularly focusing on foreign income reporting and tax credits for taxes paid abroad [1]. Step-by-Step Summary Step 1: Accessing the Tax App - Users must log into the personal income tax app and navigate to the "Comprehensive Income Annual Settlement" section to begin the filing process [5]. Step 2: Reporting Foreign Income - Taxpayers need to select the year for reporting and indicate if they have foreign income, proceeding to fill out the necessary information [7]. Step 3: Filling Basic Information - Basic information must be filled out, including domestic income, foreign income, pre-tax deductions, special/additional deductions, and other deduction items [7][8]. Step 4: Reporting Other Income Types - For income types not categorized under wages, labor remuneration, royalties, or license fees, taxpayers must fill out a separate report for other income types [15]. Step 5: Tax Calculation - The system will automatically calculate the total taxable amount based on the reported data, and taxpayers must report their domestic tax liabilities [17]. Step 6: Reporting Foreign Tax Credits - Taxpayers need to report foreign income details to calculate the allowable foreign tax credits, ensuring to fill out the total taxable amount [19][22]. Step 7: Uploading Documentation - Taxpayers must upload relevant documentation for foreign tax payments and confirm the accuracy of their submissions before finalizing the declaration [24][25]. Final Steps - After confirming all information is correct, taxpayers can submit their returns and must pay any additional taxes owed within the specified period [26][27]. Additional Information - Taxpayers can retroactively claim foreign tax credits for up to five years if they obtain the necessary tax documentation [28].