Private Wealth Services

私人财富服务

踏浪远航，守航护行

随着CRS（共同申报准则）自动信息交换机制的持续深化，全球资产透明化已成为不可逆趋势。自2018年起，中国税务机关已通过CRS系统获取中国税务居民在境外金融账户的相关信息，并结合上市公司信息披露、媒体报道等多渠道数据，逐步构建起全面、立体的涉税信息监管体系。在此背景下，针对境外所得的税务征询与申报监管已进入常态化阶段，税务机关通过“提醒—督促—约谈—立案—曝光”的闭环流程，持续强化合规要求。

As the Automatic Exchange of Information under the Common Reporting Standard (CRS) continues to deepen, global asset transparency has become an irreversible trend. Since 2018, China’s tax authorities have been obtaining information on overseas financial accounts held by Chinese tax residents through the CRS system. Combined with data from public disclosures of listed companies and media reports, a comprehensive and multi-dimensional tax information supervision framework has gradually taken shape.

2025.03

2024.10

25日至26日，中国湖北、山东、浙江和上海四地税务机关几乎同步发布公告，针对中国境内居民的境外收入申报问题开展集中核查，追缴金额从12万余元至140万余元不等。

彭博社、金融时报、日经亚洲等多家外媒相继报道，中国开始对国内高净值人群的海外投资收益征税，税率高达20%。本次目标人群离岸资产达到一千万美元，可能持有香港或美国上市公司的股票等海外资产。

2024.06

2024.03

诸多持有海外资产的纳税人反映在个税APP上收到“境外所得申报提示”的站内信，提示用户核对 2022和2023年度是否存在获得境外收入。

国家税务总局办公厅发布《个人所得税汇算服务与风险提示十三案例》,在“【案例十一】境外所得要申报，切勿隐瞒存侥幸”,其明确强调，“……居民个人中国境内和境外取得的所得，均需要缴纳个人所得税。”

2020.07

据外媒彭博社报道，中国已开始对部分境外居住公民展开税务稽查。在香港运营的国有企业近期已要求内地外派员工申报2019年度收入，驻新加坡等地的中国国企员工也收到了类似通知。

2025.11

11日，北京、广东、深圳、福建、厦门、四川六地税务部门同步发布公告，针对依法取得境外收入未申报的中国境内居民开展引导规范，从51万元到698.7万元的补缴金额。

待续

Overview of Overseas Asset Tax Enforcement

境外资产追税概括

CRS TAX COMPLIANCE SERVICES

CRS税务合规服务

至今，已有超110个司法管辖区的税务机关实现了金融账户信息的自动交换，包括英国、法国、德国、瑞士、中国香港、新加坡、日本、韩国、新西兰、澳大利亚、加拿大，还有开曼群岛、英属维尔京群岛（BVI）、百慕大等避税天堂。

To date, tax authorities in more than 110 jurisdictions have implemented the automatic exchange of financial account information, including the UK, France, Germany, Switzerland, Hong Kong (China), Singapore, Japan, South Korea, New Zealand, Australia, Canada, as well as traditional low-tax or offshore jurisdictions such as the Cayman Islands, the British Virgin Islands (BVI), and Bermuda.

CRS是由经济合作与发展组织(OECD)2014年推出的、用于指导参与司法管辖区定期对税收居民金融账户信息进行交换的准则。根据CRS标准，参与国家/地区的税务机关需按年自动交换非居民金融账户信息。

The Common Reporting Standard (CRS) is a framework introduced by the Organisation for Economic Co-operation and Development (OECD) in 2014 to guide participating jurisdictions in the regular exchange of financial account information of tax residents. Under the CRS, tax authorities in participating countries and regions are required to automatically exchange information on financial accounts held by non-residents on an annual basis.

当税务机关通过信息交换发现你的境外资产时，你可能会收到电话或书面问询。我们提供专业支持，帮助你稳妥应对，确保合规。

When tax authorities identify your overseas assets through information exchange, you may receive inquiries via phone or written notice. We provide professional support to help you respond effectively and ensure compliance.

1

自查与准备

Self-Check and Preparation

系统梳理个人境外资产及相关所得，准确测算应纳税额、可抵免税额及应补缴金额。评估潜在税务风险，并准备完整的"应答材料包"，为后续沟通打下坚实基础。

Systematically review your overseas assets and related income, accurately calculate taxable amounts, available tax credits, and any additional tax payable. Assess potential tax risks and prepare a complete "response package" to support subsequent communications.

2

主动沟通

Proactive Communication

根据税务机关要求及时回应，主动说明预计完成补缴或更正的时间安排，展现积极配合态度，提升合规可信度。

Respond promptly according to the tax authority's requirements, proactively communicate the expected timeline for completing any corrections or additional payments, demonstrating a cooperative and compliant attitude.

3

及时递交

Timely Submission

在规定时限内提交申报表、补缴税款及税收抵免申请材料。如有凭证缺失，可在五年内补充资料，申请追溯抵免。

Submit tax returns, additional tax payments, and tax credit documentation within the prescribed deadlines. If supporting documents are missing, they can still be supplemented within five years to apply for retroactive credit.

Five-Step Compliance Process

五步合规监管流程

提示提醒

督促整改

约谈警告

立案稽查

公开曝光

Alert

Supervise

Warn

Audit

Disclosure

Since the 2019 fiscal year, individual residents who earn income from overseas are required to declare and pay taxes between March 1 and June 30 of the year following the year in which the income is received. In cross-border wealth management, maintaining a complete, clear, and traceable documentation chain is the most effective way to ensure compliance and respond to tax audits.

自2019年度起，居民个人从中国境外取得的所得，应当在取得所得的次年3月1日至6月30日期间申报纳税。在跨境财富管理中，建立完整、清晰、可追溯的资料链，是确保合规申报并应对税务稽查的最有效保障。

01

1. 基础身份资料

Basic Identity Documents

明确税收居民身份依据，包括住所及183天居住明细。

Clearly establish tax residency, including domicile and 183-day residence details.

02

2. 资金与资产证明

Proof of Funds and Assets

银行、券商对账单，分红利息清单及交易流水（含币种、日期、费用）。资产买入成本凭证（成交单、入账记录、费用单）。境外房产资料，包括租约、租金收款记录及持有期间相关税费票据。

Bank and brokerage statements, dividend and interest statements, and transaction records (including currency, date, and fees). Supporting documents for asset acquisition costs (trade confirmations, ledger entries, expense receipts). Overseas real estate documents, including lease agreements, rental income records, and tax receipts during the holding period.

03

3. 完税与抵免证明

Tax Payment and Credit Documentation

境外完税证明、纳税记录或缴款凭证（注明纳税所属期与税种）。暂未取得时，保留申报表及缴款回单以备追溯。

Foreign tax payment certificates, tax records, or payment receipts (indicating tax period and type). If unavailable, retain filed tax returns and payment slips for potential retroactive claims.

04

4. 受益穿透资料

Beneficial Ownership Documentation

涉及离岸公司、信托、基金等的股权结构图或受益权链条说明。公司章程或信托协议关键页。利润分配或份额赎回凭证。

Ownership structure charts or beneficial ownership chains for offshore companies, trusts, funds, etc. Key pages of corporate articles or trust agreements. Proof of profit distribution or share redemption.

以上信息仅供参考，具体政策以最新规定为准

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