依法依规申报境外所得，及时防范化解涉税风险！专家解读→

Core Viewpoint - The article emphasizes the legal obligation for Chinese residents to declare and pay taxes on overseas income, aligning with international norms and practices [2][5]. Group 1: Legal Obligations and Regulations - According to current tax laws, individuals with a residence in China or those who reside in China for more than 183 days in a tax year are considered residents and must pay personal income tax on both domestic and overseas income [2]. - The Ministry of Finance and the State Taxation Administration issued guidelines in 2020 clarifying the declaration of overseas income, which includes income from employment, interest, dividends, and capital gains from overseas assets [3]. - Taxpayers are allowed to offset overseas income tax paid against their tax liabilities in China, within certain limits [3]. Group 2: Taxpayer Responsibilities - Taxpayers receiving reminders from tax authorities should actively respond and review their income and tax declaration history to ensure compliance [4]. - Failure to declare overseas income can lead to legal consequences, including penalties and potential audits, as tax authorities utilize the Common Reporting Standard (CRS) to track overseas financial accounts [5]. - Taxpayers are advised to avoid relying on illegal tax evasion schemes and should report any discrepancies in their tax filings promptly [5][6].