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取得境外所得如何通过个人所得税App申报?
蓝色柳林财税室·2025-05-26 09:29

Core Viewpoint - The article provides a detailed guide on how to declare foreign income through the Personal Income Tax APP, emphasizing the steps and necessary information required for accurate reporting [1]. Step-by-Step Summary - Step 1: Log into the Personal Income Tax APP, navigate to the "办&查" section, and select "综合所得年度汇算" to enter the relevant interface [2]. - Step 2: Choose the year for declaration, click on "取得了境外所得,点击这里," and proceed to start the declaration process [2]. - Step 3: Fill in basic information, and the system will pre-fill data based on the taxpayer's withholding and prepayment information. Taxpayers must report and verify five items: domestic income, foreign income, pre-tax deductions, special/additional deductions, and other deductions [5][6]. - Step 4: For other income types, taxpayers must report them in the "其他项目所得" section, as foreign income types require full declaration for personal income tax [12]. - Step 5: The system will automatically calculate the total taxable amount based on the reported data. Taxpayers need to fill in the domestic tax payable section [13]. - Step 6: Taxpayers must enter details of foreign income to calculate the actual tax credit available. This involves filling out three steps in the system [15][17]. - Step 7: Upload relevant documents for foreign tax payments, and confirm the information before submitting the declaration [21][22]. - Final Step: After confirming the accuracy, taxpayers can submit the declaration and must pay any additional tax owed within the specified period [23][24]. Important Notes - Taxpayers must provide proof of tax payment from foreign tax authorities to claim tax credits. If unable to provide such proof, alternative documentation may be accepted [25][26].