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年度）的境外所得情况进行全面自查。此举旨在加强跨境税收监管，防范逃避税行为，确保税收公平与合规。根据我国《个人所得税法》及相关规定，中国居民个人须就其全球所得依法申报纳税，包括但不限于境外工资薪金、股息红利、财产转让收益、租金收入等。即使已在境外缴纳税款，仍需在中国履行申报义务，并可按规定申请税收抵免，避免双重征税。税务部门强调，未按规定申报境外所得可能面临补税、滞纳金甚至罚款；情节严重的，还可能被追究法律责任。此次自查是纳税人主动纠正问题、降低风险的重要机会。建议纳税人及时梳理境外收入来源、金额及完税凭证，通过自然人电子税务局等官方渠道完成补充申报。税务机关同时表示，将持续加强与境外税务机构的信息交换合作，利用CRS（共同申报准则）等机制获取跨境金融账户信息，提升税收征管精准度。依法诚信纳税，既是公民义务，也是维护自身信用记录的关键。
Recently, China’s State Taxation Administration issued an important reminder urging taxpayers to conduct a comprehensive self-review of their foreign-sourced income over the past three years (2021–2023). This initiative aims to strengthen cross-border tax oversight, prevent tax evasion, and ensure fairness and compliance in taxation.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 but not limited to overseas salaries, dividends, capital gains, rental income, and other earnings. Even if taxes have already been paid abroad, individuals must still fulfill their reporting obligations in China and may claim foreign tax credits to avoid double taxation.The tax authority emphasized that failure to properly report foreign income may result in additional tax assessments, late payment penalties, or fines—and in serious cases, legal liability. This self-review period offers taxpayers a valuable opportunity to proactively correct omissions and mitigate risks. Taxpayers are advised to promptly review their foreign income sources, amounts, and supporting tax payment documents, and file supplementary declarations via official channels such as the Natural Person E-Tax Bureau.The tax authority also noted it will continue enhancing information exchange with foreign tax agencies through mechanisms like the Common Reporting Standard (CRS) to obtain cross-border financial account data, thereby improving tax enforcement accuracy. Complying with tax laws honestly is not only a civic duty but also essential for maintaining a good personal credit record.
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