个人境外所得的税收抵免规则与案例解析

个人所得税改为综合与分类相结合的税制后,居民个人取得境外所得申报及税收抵免的重要性逐渐体现。《财政部国家税务总局关于境外所得有关个人所得税政策问题的公告》(财政部税务总局公告2020年第3号,以下简称《公告》)的发布进一步完善了个人境外所得来源地判定、境外所得抵免及征管等规则,对居民个人所得税年度汇算将产生较大影响。本文对完善所得来源地确定规则等《公告》带来的政策变化进行了梳理,结合案例对《公告》的内容进行了解析,并从注意政策新旧变化、对"追溯抵免"概念和内涵的理解等方面提出了适用政策需重点关注的若干问题。

Tax Credit Rules and Case Analysis on Individual Overseas Income

With the implementation of the comprehensive and classified individual income tax system, declaration and tax credit of a resident individual’s overseas income gradually become important. Release of the Announcement of the Ministry of Finance and the State Taxation Administration on Relevant Individual Income Tax Policies for Overseas Income(Announcement 2020] No.3) further improves the rules for the determination of the source of individual overseas income, the tax credit for individual overseas income and the tax collection and management, and this will have a great impact on the annual settlement of individual income tax for residents. This paper sorts out the policy changes brought by the Announcement, such as improvement of the rules for determining the income source, and analyzes the content of the Announcement in conjunction with cases. The paper raises a number of issues to be focused on when the policies applied, including paying attention to the changes in the policies and understanding the concept and connotation of retroactive credits.