Group 1 - The article discusses the tax obligations for residents in China regarding foreign income, specifically whether taxes paid abroad can be credited against domestic tax liabilities [1][4]. - It outlines the types of income considered as sourced from outside China, including capital gains from foreign property and investments [1]. - The calculation methods for taxable income from foreign sources are detailed, emphasizing the need to combine foreign and domestic income for tax purposes [1][2]. Group 2 - The article explains the conditions under which foreign taxes can be credited, including instances of overpayment or taxes that should not have been levied according to tax treaties [2][4]. - It provides a formula for calculating the credit limit for foreign taxes based on the income sourced from a specific country [2]. - The process for residents to report foreign income and claim tax credits is outlined, including the necessary documentation required for tax credit claims [6][8].