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小加
01-16

如何申报

第一财经：境外收入的补税追溯期最早可至 2017 年

ChainCatcher 消息，目前中国内地税务居民境外收入的补税追溯期较此前拉长，最早可至 2020 年甚至 2017 年。2025 年以来，不少税务居民接到税务部门提示和通知，要求自查个人境内外所得并及时进行纳税申报，补税追溯范围主要为近 3 年内，以 2022 年、2023 年为主。

第一财经：境外收入的补税追溯期最早可至 2017 年

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