近日，国家税务总局发布重要提醒，要求纳税人对近3年（2021至2023年）的境外所得进行自查申报。此举旨在加强跨境税收监管，落实个人所得税法关于全球所得征税的规定，防范偷漏税行为。根据我国《个人所得税法》及相关规定，中国居民个人需就其全球范围内的所得依法纳税，包括工资薪金、劳务报酬、稿酬、特许权使用费、经营所得、利息股息红利、财产租赁与转让所得等。若纳税人在此期间取得境外收入但未按规定申报，可能存在税务风险。税务部门强调，主动自查并补报可依法适用‘首违不罚’或从轻处理政策；若被查实存在故意隐瞒、虚假申报等行为，将依法追缴税款、加收滞纳金，并可能处以罚款，情节严重者还将承担刑事责任。建议纳税人及时梳理境外收入情况，通过自然人电子税务局等官方渠道完成补充申报。如有疑问，可咨询主管税务机关或专业税务顾问，确保合规履行纳税义务，避免不必要的法律和经济风险。
Recently, China’s State Taxation Administration issued an important reminder urging taxpayers to conduct a self-review of their foreign-sourced income over the past three years (2021–2023). This move aims to strengthen cross-border tax oversight, enforce the global income taxation principle under China’s Individual Income Tax Law, and prevent tax evasion.Under China’s Individual Income Tax Law and related regulations, Chinese tax residents are required to declare and pay taxes on their worldwide income, including salaries, remuneration for services, royalties, licensing fees, business income, interest, dividends, rental income, and capital gains. Taxpayers who earned foreign income during this period but failed to report it as required may face significant tax compliance risks.The tax authority emphasized that voluntary self-disclosure and timely supplementary filings may qualify for leniency, such as the ‘first-offense penalty exemption’ policy. However, intentional concealment or false reporting, if discovered, will result in tax recovery, late payment penalties, fines, and potentially criminal liability in serious cases.Taxpayers are advised to promptly review their foreign income records and submit any missing declarations through official channels like the Natural Person Electronic Tax Bureau. When in doubt, consult local tax authorities or qualified tax professionals to ensure compliance and avoid legal or financial consequences.
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