Core Viewpoint - The article emphasizes the legal obligation for Chinese residents to declare and pay taxes on overseas income, aligning with international norms and practices [2][3]. Group 1: Legal Obligations and Regulations - According to current tax laws, individuals with a residence in China or those who reside in China for more than 183 days in a tax year are considered residents and must pay personal income tax on both domestic and overseas income [3]. - The Ministry of Finance and the State Taxation Administration issued guidelines in 2020 clarifying the declaration of overseas income, which includes income from employment, interest, dividends, and capital gains from overseas assets [5]. Group 2: Declaration Process and Compliance - Taxpayers are required to declare overseas income in the following year along with their comprehensive income tax settlement [5]. - The tax authorities have made it easier for taxpayers to declare overseas income through online platforms, and those with complex tax matters can visit tax service halls for assistance [6]. Group 3: Consequences of Non-Compliance - Failure to declare overseas income can lead to legal consequences, including penalties and back taxes, as well as potential audits by tax authorities [7][8]. - The article highlights the importance of compliance, noting that tax authorities utilize the Common Reporting Standard (CRS) to automatically exchange financial account information with over 100 countries, making it easier to detect underreported overseas income [8]. Group 4: Recommendations for Taxpayers - Taxpayers are advised to respond promptly to tax authority notifications and ensure accurate reporting of their overseas income to avoid penalties [6][9]. - The article warns against relying on illegal tax avoidance schemes and encourages taxpayers to consult tax authorities for guidance [8].

2025.07. 10 为了便利纳税人网上办理境外所得申报，税务部门在自然人电子税务局WEB端和个人所得税APP开 通了境外所得申报功能。纳税人涉税事项较为复杂的，也可以到主管税务机关办税服务厅办理申报。 本文字数：1707，阅读时长大约3分钟 作者 | 第一财 经 亓 宁 近期，陆续有纳税人接到税务部门的短信和电话，提醒其依法申报境外所得并缴纳税款。有的纳税人 接到提醒后存在疑问，比如：境外所得为什么要缴税，不申报有什么后果，境外炒股的亏损税务上怎 么处理等。近日，记者就相关问题采访了相关专家。 境外所得申报纳税属于法定义务和国际通行规范 华东政法大学国际法学院教授李娜表示，按照现行税法，在中国境内有住所，或者无住所而一个纳税 年度内在中国境内居住累计满183天的个人，为居民个人。居民个人从中国境内和境外取得的所得应 依法缴纳个人所得税。这不仅是我国自1980年正式确立个人所得税制度以来一直坚持的课税原则， 也是美国、德国、澳大利亚等主要经济体以及大部分发展中国家的通行规范，体现了国家对居民纳税 人的税收管辖权。我国税务机关提醒纳税人依法依规申报境外所得，有助于加强跨境税收监管、防范 跨国逃避税行为和维护国 ...

中央财经大学国际税收研究中心执行主任何杨介绍，我国居民个人取得境外所得，例如：因任职、受 雇、履约等在中国境外提供劳务取得的所得，从境外取得的利息股息红利所得，以及转让境外的股票等 财产取得的所得等，应当在取得所得的次年与综合所得汇算清缴一起申报纳税。在中国境外已缴纳的所 得税税额，允许在抵免限额内从其该纳税年度应纳税额中抵免。 为了便利纳税人网上办理境外所得申报，税务部门在自然人电子税务局WEB端和个人所得税APP开通 了境外所得申报功能。纳税人涉税事项较为复杂的，也可以到主管税务机关办税服务厅办理申报。 对于纳税人非常关心的境外股票交易计税方式，何杨指出，财产转让所得按次征收，但考虑到股票交易 有盈有亏，按纳税年度盈亏互抵后缴税可能更为合理，其他国家和地区通常也是按年计税。据了解，对 于境外的股票交易，我国税务部门在征管操作中，允许纳税人按照纳税年度盈亏相抵，但不允许跨年互 抵。 境外所得申报纳税属于法定义务和国际通行规范。 近期，陆续有纳税人接到税务部门的短信和电话，提醒其依法申报境外所得并缴纳税款。有的纳税人接 到提醒后存在疑问，比如：境外所得为什么要缴税，不申报有什么后果，境外炒股的亏损税务上怎么处 ...