Group 1 - The core viewpoint of the articles is that individuals in China are required to declare and pay taxes on their overseas income, as mandated by the Personal Income Tax Law of the People's Republic of China [2][3] - The tax declaration period for overseas income is from March 1 to June 30 of the year following the income acquisition [2][3] - The principle of taxation is based on both territorial and personal criteria, meaning that both income earned within China and overseas income by Chinese residents must be reported [2][3] Group 2 - The specific types of overseas income subject to tax include income from employment, business activities, interest, dividends, and rental income from properties located outside China [3] - For cross-border stock trading, taxpayers are allowed to offset gains and losses within the same tax year but not across different years [4] - The recent increase in tax reminders is attributed to China's implementation of the Common Reporting Standard (CRS), which allows for automatic exchange of financial account information with over 100 countries [5]