投资人：境外投资收益补税的应税收入主要在2022、2023年度

Core Viewpoint - The article highlights the recent notification to investors in cities like Beijing, Shanghai, and Hangzhou regarding the need to pay additional individual income tax on overseas investment gains, primarily for the years 2022 and 2023 [1][2]. Group 1 - The tax payment notifications are primarily related to taxable income accrued in the years 2022 and 2023 [1]. - The scope of the tax payment retroactively covers the last three years [2].