Group 1 - The core viewpoint is that individuals trading overseas stocks are required to declare and pay taxes on their capital gains as per Chinese tax law [1][2] - Capital gains from stock trading are classified as property transfer income, which is subject to individual income tax for residents [1] - The applicable tax rate for various income types, including capital gains, is set at 20% according to current tax regulations [1] Group 2 - In practice, losses can offset gains within the same year for overseas income, but cannot be carried over to subsequent years [2] - Only stock transfers through the Shanghai-Hong Kong Stock Connect and Shenzhen-Hong Kong Stock Connect are exempt from taxes, while other overseas stock transfers do not enjoy tax benefits [2] - Taxpayers are advised to comply with tax department notifications and rectify any underreported income to avoid penalties, including late fees and potential investigations [2]

中国央行主管媒体《金融时报》：近期有纳税人收到了税务部门通知，告知其需要依法办理境外所得申报并缴纳相应税款。“根据我国个人所得税法，个人股票交易所得属于财产转让所得，应当适用20%的税率按次征收。其中，个人在境内二级市场的股票交易所得暂免征收个人所得税；在境外直接进行股票交易所得没有免税规定，需要在取得所得的次年申报纳税。”吉林财经大学税务学院院长张巍解释说。 ...