境外所得补税或成今年征管重点

Core Viewpoint - The article emphasizes the increasing focus on the collection of personal income tax on overseas income, predicting that this trend will strengthen in 2026 [14]. Revenue Analysis - In 2025, the national tax revenue reached 176,363 billion yuan, showing a growth of 0.8% compared to the previous year. The main tax categories maintained positive growth, with personal income tax increasing by 11.5% [6][9]. - The structure of general public budget revenue is improving, with tax revenue accounting for 81.6% of the total, up by 2.0 percentage points from 2024, indicating enhanced stability and sustainability of fiscal revenue [6][7]. Expenditure Analysis - Expenditures related to "people" are increasing, with education spending at 43,417 billion yuan (up 3.2%), social security and employment spending at 44,416 billion yuan (up 6.7%), and health spending at 21,446 billion yuan (up 5.7%) [3][7]. - The overall fiscal policy for 2025 is characterized by a commitment to "sustained effort and increased support," with a focus on maintaining necessary spending levels despite revenue pressures [4]. Personal Income Tax Insights - The significant growth in personal income tax is attributed to improved tax administration and an increase in dividend income. The growth rate of 11.5% is notably higher than that of other major tax categories [9][10]. - The tax authority has intensified its efforts in regulating high-income individuals, with substantial amounts of unpaid personal income tax being collected from various cases [12][13]. Overseas Income Taxation - The article highlights the importance of overseas income taxation, with the tax authority having the capability to track residents' overseas financial accounts since the implementation of the Common Reporting Standard (CRS) in 2017 [13]. - The trend of strengthening the collection of personal income tax on overseas income is expected to continue into 2026, as the tax authority aims to improve data collection and compliance [14].