随着全球税务透明化进程的加速，中国内地税务机关正依托共同申报准则（Common Reporting Standard，以下简称"CRS"）的信息交换渠道，将个人境外所得监管推向"精准治理"的新阶段。近期， 我们观察到多地税务机关针对高净值人群的境外资产开展了专项核查，部分纳税人因未合规申报境外所 得而面临补税及滞纳金的风险。其背后的深层动因，在于中国实施的CRS信息交换机制的日益成熟与税 务监管的持续精准化——这标志着中国税务居民的全球资产正式步入"透明监管"时代。 1. 精准核查：CRS交换机制下境外金融账户信息持续"回流" CRS自2017年在中国落地以来，中国内地税务机关通过金融机构报送的非居民金融账户信息，已经可以 精准获取中国税收居民在境外银行、证券、信托等机构的账户余额、交易流水及持有人信息。2025年3 月25日至26日，上海市、山东省、浙江省、湖北省四地税务局相继通过官网发布重要新闻，内容高度一 致，均提及"依法对取得境外收入未申报的纳税人开展风险应对"。与此同时，据了解，近期已有许多纳 税人收到税务通知，被要求对2022-2024年度的境外所得进行自查并更正申报。这些动态表明，中国内 地税务 ...

Core Viewpoint - The article discusses the increasing scrutiny and regulatory measures regarding the declaration of overseas income for Chinese taxpayers, particularly in light of the Common Reporting Standard (CRS) and the implementation of the Golden Tax Phase IV system, which enhances the transparency of cross-border financial activities [2][7][12]. Group 1: Overview of Tax Compliance - The annual personal income tax settlement period closed on June 30, 2025, but tax authorities continue to send reminders to taxpayers holding overseas assets, indicating a tightening of tax compliance [2][6]. - The CRS network now covers over 150 jurisdictions globally, facilitating the exchange of financial account information and increasing the transparency of overseas income [2][7][12]. - Taxpayers are advised to systematically review their tax compliance and identify risks, including clarifying their tax residency status and understanding the tax implications of their overseas income and asset allocations [2][6][12]. Group 2: Regulatory Developments - The tax authorities are focusing on individuals who have not declared overseas income, especially those who have received income from overseas investments in Hong Kong and the US [6][8]. - The implementation of the Golden Tax Phase IV system is expected to enhance the monitoring of cross-border income and asset information, making it technically feasible to track overseas earnings [7][12]. - Taxpayers are reminded that all global income must be declared, and there is no threshold for declaring small amounts of overseas income [11][12]. Group 3: Common Misunderstandings - Many taxpayers mistakenly believe that income already taxed overseas does not need to be declared in China, or that certain types of income, such as interest from domestic sources, are exempt from tax [8][10]. - Taxpayers may also overlook the requirement to declare capital gains or dividends from overseas investments, assuming that small amounts do not need to be reported [11][12]. - The article emphasizes that tax residency is determined by various factors, and individuals may still be considered tax residents in China even if they reside abroad for extended periods [10][12]. Group 4: Future Tax Compliance Trends - The article highlights the importance of proactive tax compliance, urging taxpayers to accurately assess their global income and maintain proper documentation for potential audits [16][17]. - High-net-worth individuals are particularly encouraged to view tax compliance as a critical aspect of their financial management, given the complexities involved in declaring overseas income [16][17]. - Legal and compliant tax planning strategies are suggested, such as utilizing investment vehicles that may offer tax benefits while adhering to Chinese tax laws [17].