税务部门提醒纳税人对近三年境外所得开展自查
券商中国·2026-01-16 15:11
Group 1 - The tax authorities are enhancing publicity and guidance on the taxation of residents' overseas income, reminding taxpayers to self-check their income from abroad for the years 2022 to 2024 [1] - According to tax collection laws, if taxpayers fail to declare or miscalculate their taxes, the tax authorities can recover unpaid taxes and late fees within three years; cases of tax evasion will be legally processed [1] - Taxpayers are obligated to declare their income from both domestic and foreign sources, which is a common international practice aimed at preventing cross-border tax evasion and protecting national tax rights [1]