问答｜境外所得个人所得税申报热点问答，请您知晓！

Core Viewpoint - The article discusses the tax obligations for individuals in China regarding income earned from overseas sources, emphasizing the importance of timely reporting and compliance with tax regulations. Group 1: Tax Reporting Obligations - Residents must report overseas income from March 1 to June 30 of the following year after earning the income [3][13] - For income earned in 2024, the reporting deadline is June 30, 2025 [13] - Tax reporting should be done at the local tax authority where the individual is employed or resides [13][15] Group 2: Types of Overseas Income - Income from providing services outside China, royalties from foreign entities, and income from overseas business activities are considered overseas income [5][6][8] - Other types include interest, dividends from foreign entities, rental income from overseas properties, and capital gains from transferring overseas assets [9][10][11] Group 3: Tax Credits and Currency Conversion - Taxes paid overseas can be credited against domestic tax liabilities to avoid double taxation [19] - Income in foreign currencies must be converted to RMB using the exchange rate on the last day of the previous month for tax reporting [20] Group 4: Residency and Tax Obligations - Individuals with a residence in China or who reside in China for 183 days or more in a tax year are considered tax residents and must report both domestic and overseas income [21][22] - Non-residents living in China for less than 183 days may be exempt from tax on overseas income under certain conditions [24] Group 5: Compliance and Penalties - Failure to report or inaccurately reporting overseas income is considered a tax violation, leading to penalties and potential audits [26][27] - Individuals are encouraged to correct any previous reporting errors promptly to avoid further complications [27]