申税小微准备了一些居民个人取得境外所得的相关问答，赶快来学习下吧！ Q1 居民个人取得哪些所得属于境外所得 呢？ 欢迎扫描下方二维码关注： 根据《中华人民共和国个人所得税法》、《财政部 税务总局关于境外所得有关个人所得税政策的公告》(财政 部 税务总局公告2020年第3号)等相关规定， 居民个人从中国境外取得所得的，应当在取得所得的 次年3月1日至6月 30日内 申报纳税。 所得为人民币以外货币的，按照办理纳税申报或者扣缴申报的上一月最后一日人民币汇率中间价，折合成人民币计算应纳税所 得额。年度终了后办理汇算清缴的，对已经按月、按季或者按次预缴税款的人民币以外货币所得，不再重新折算；对应当补缴税款 的所得部分，按照上一纳税年度最后一日人民币汇率中间价，折合成人民币计算应纳税所得额。 Q3 居民个人取得境外所得应该到哪里进行申报呢? Q4 居民个人取得境外所得所属纳税年度该怎么确定呢? 居民个人取得境外所得的境外纳税年度与公历年度不一致的，取得境外所得的境外纳税年度最后一日所在的公历年度，为境外 所得对应的我国纳税年度。 Q5 境外所得在境外已纳税，办理税收抵免时需要提供或者留存什么资料呢？ 下列所得，为来源于 ...

Core Viewpoint - The article provides a comprehensive guide on the taxation of individual residents in China regarding their income sourced from both domestic and foreign entities, detailing the rules for determining tax obligations and the process for filing tax returns. Group 1: Definition of Resident Individuals - A resident individual is defined as someone who has a domicile in China or resides in China for a cumulative total of 183 days within a tax year [4][5]. Group 2: Determining Source of Income - The source of income is determined based on the location of the service provided or the entity paying the income. For example, wages are sourced from where the labor is performed, while royalties are sourced from the location of the payer [6]. Group 3: Tax Filing Deadlines - Residents must declare foreign income between March 1 and June 30 of the following year after the income is earned [7]. Group 4: Tax Authority for Filing - Individuals must file their tax returns with the tax authority where their employment or main income source is located. If there are multiple sources, they can choose one [9][10]. Group 5: Online Filing Options - Taxpayers can file their foreign income tax returns online through the Natural Person Electronic Tax Bureau or the individual income tax app [12]. Group 6: Currency Conversion for Tax Calculation - Income earned in foreign currencies must be converted to RMB using the exchange rate from the last day of the previous month when filing [16]. Group 7: Tax Calculation Steps - The total taxable amount is calculated by summing the taxable amounts from domestic and foreign sources, applying the applicable tax rates for each category of income [16]. Group 8: Tax Credit for Foreign Taxes Paid - Taxpayers can claim a credit for foreign taxes paid, which is calculated based on the lower of the foreign tax paid or the allowable credit limit [17][18]. Group 9: Documentation for Tax Credits - Taxpayers must provide proof of foreign tax payments, such as tax payment certificates, to claim tax credits. If documentation is not available by the deadline, alternative proof may be submitted [18].