我是居民个人，从中国境外取得了所得，应于什么时候到哪里去申报？

Tax Policy Overview - The article discusses the tax declaration process for individuals with foreign income, emphasizing that those with a fixed employment unit should declare at the local tax authority, while freelancers or those without a fixed unit can choose between their registered domicile or their habitual residence in China [4][5]. - It clarifies that if a foreign tax year does not align with the Chinese calendar year, the declaration should be based on the last day of the foreign tax year, determining which Chinese tax year it corresponds to [5]. Policy Applicability - The policy regarding foreign income tax declaration has been applicable since the 2019 tax year, and any unclaimed tax credits from previous years can still be processed under the relevant regulations [7]. Tax Registration Requirements - When applying for tax registration, individuals must provide specific documents, including a business license, relevant contracts, and identification of the legal representative or owner [13][14]. R&D Expense Deduction - The article highlights common misconceptions regarding the R&D expense deduction policy, stressing the importance of ensuring that the R&D activities meet the necessary criteria and that expenses are properly categorized [15][16].