导语 Introduction
随着中国税务机关与 106 个国家和地区建立 CRS 金融账户信息交换网络，个人跨境资产的隐蔽性正被彻底打破。2025 年上半年，四地税务机关集中披露的补税案例警示我们：境外收入合规申报已转变为法律刚需。
As Chinese tax authorities have established a CRS financial account information exchange network with 106 countries and regions, the concealment of individuals' cross-border assets has been completely shattered. In the first half of 2025, the tax recovery cases disclosed centrally by tax authorities in four regions warn us that compliant declaration of overseas income has become a legal necessity.
全球协同的涉税数据交换已然成熟。根据 OECD 框架，中国通过 CRS 实现三重监管闭环：
The global collaborative exchange of tax-related data has matured. Under the OECD framework, China has achieved a triple regulatory closed loop through CRS:
金融机构前端筛查
Front-end screening by financial institutions
商业银行、托管机构等 7类机构必须执行电子关键词匹配、纸质文件审查及客户访谈三重验证，2024 年前已完成存量百万美元账户尽调；
Seven types of institutions including commercial banks and custodian institutions must implement triple verification of electronic keyword matching, paper document review, and customer interviews, and have completed due diligence on existing million-dollar accounts by 2024;
跨国信息自动化交换
Automated cross-border information exchange
采用 XML 标准化格式加密传输，涵盖账户余额、股息、金融资产交易流水等核心数据；
Encrypted transmission using XML standardized format, covering core data such as account balances, dividends, and financial asset transaction records;
税务机关智能比对
Intelligent comparison by tax authorities
依托金税工程大数据分析，对纳税人境内申报记录与 CRS 数据进行交叉核验，异常数据直推地方稽查。
Relying on big data analysis of the Golden Tax Project, cross-verify taxpayers' domestic declaration records with CRS data, and directly push abnormal data to local inspection departments.
提示提醒：税务机关通过短信推送、个税 APP 内提示及电话通知等方式，向纳税人发出海外收益个税申报提醒，告知其境外收入申报义务。
Reminder: Tax authorities send reminders for personal income tax declaration of overseas gains to taxpayers through SMS, in-app notifications on the personal income tax APP, and phone calls, informing them of their obligation to declare overseas income.
督促整改：在提示提醒后，若纳税人未及时申报，税务机关会进一步督促其进行整改，明确整改要求和期限。
Supervision and rectification: If the taxpayer fails to declare in a timely manner after the reminder, the tax authority will further supervise and urge them to rectify, specifying rectification requirements and time limits.
约谈警示：对于仍未整改的纳税人，税务机关会进行约谈警示，指出其行为可能带来的法律风险和后果。
Interview and warning: For taxpayers who still fail to rectify, the tax authority will conduct an interview and warning, pointing out the potential legal risks and consequences of their actions.
立案稽查：若纳税人经约谈警示后仍不配合，税务机关将立案稽查，对其境外收入情况进行全面调查。
Case filing and inspection: If the taxpayer still refuses to cooperate after the interview and warning, the tax authority will file a case for inspection and conduct a comprehensive investigation into their overseas income.
公开曝光：对于情节严重、拒不履行纳税义务的纳税人，税务机关会公开曝光其违法违规行为，强化震慑效应。
Public disclosure: For taxpayers with serious circumstances who refuse to fulfill their tax obligations, the tax authority will publicly disclose their illegal acts to strengthen the deterrent effect.
当税务透明化浪潮席卷传统离岸避风港（香港 / 新加坡 / 开曼均属 CRS 签约辖区），三类高频风险正浮出水面：
As the wave of tax transparency sweeps across traditional offshore havens (Hong Kong, Singapore, and the Cayman Islands are all CRS signatory jurisdictions), three types of high-frequency risks are emerging:
所得性质认定争议
Disputes over the identification of income nature
虚拟货币交易收益、境外保单现金价值等新型资产，面临适用 20% 财产转让所得税或并入综合所得的认定困境；美股 / 港股资本利得需按次申报，盈亏互抵规则不适用于境外交易。
New types of assets such as virtual currency transaction gains and cash values of overseas insurance policies face the dilemma of being subject to 20% property transfer income tax or being included in comprehensive income; capital gains from US/Hong Kong stocks need to be declared on a transaction-by-transaction basis, and the profit-loss offset rule does not apply to overseas transactions.
滞纳金的复利侵蚀
Compound erosion of late payment fees
未申报税款按日加收万分之五滞纳金（年化 18.25%），山东张某因逾期补缴 126.38 万元税款中，滞纳金占比高达 37%。
Undeclared taxes are subject to a daily late payment fee of 0.05% (18.25% annualized). For Zhang from Shandong, who paid 1.2638 million yuan in back taxes due to delay, the late payment fee accounted for as high as 37%.
双重居民身份博弈
Game of dual residency
频繁跨境工作者易触发多国税务居民身份重叠。如某加拿大籍高管因 183 天居住规则被重新认定为中国税收居民，全球股权激励收益补税 1500 万元。
Frequent cross-border workers are prone to overlapping tax residency in multiple countries. For example, a Canadian executive was reclassified as a Chinese tax resident due to the 183-day residency rule and paid 15 million yuan in back taxes on global equity incentive gains.
取得境外收入的中国居民纳税人应采取分阶应对策略实现风险软着陆：
Chinese resident taxpayers with overseas income should adopt a phased response strategy to achieve a soft landing of risks:
主动申报
Proactive declaration
通过自然人电子税务局 WEB 端提交资料并申报。例如提供境外已纳税凭证及中文译本，券商交易报告（富途 / 老虎证券等），其他证明收入性质的文件等。
Submit materials and declare through the WEB terminal of the Natural Person Electronic Tax Bureau. For example, provide overseas tax payment certificates and their Chinese translations, securities firm transaction reports (such as Futu/Tiger Brokers), and other documents proving the nature of income.
历史问题化解
Resolution of historical issues
已接税务通知者：申请进入 “督促整改” 通道争取滞纳金减免；未接通知但长期存在境外收入者：主动申报并援引税收协定中的税收抵免或饶让条款降低整体税负。
Those who have received tax notices: Apply to enter the "supervision and rectification" channel to strive for reduction or exemption of late payment fees; those who have not received notices but have long-term overseas income: Proactively declare and cite tax credit or sparing clauses in tax treaties to reduce the overall tax burden.
中长期架构重组
Medium and long-term structure restructuring
离岸信托实施受益人穿透申报，配合保单质押贷款替代现金分红；通过精确计算居住天数（单次离境≥30 天可中断 183 天累计）调控税务居民身份。
Implement beneficiary penetration declaration for offshore trusts, and cooperate with policy pledge loans to replace cash dividends; regulate tax residency by accurately calculating residency days (a single departure of ≥30 days can interrupt the 183-day accumulation).
当 CRS 引发跨境税务争议时，专业税务律师团队在三个维度构建防火墙：When CRS triggers cross-border tax disputes, professional tax lawyer teams build a firewall in three dimensions:
信息核查与抗辩
Information Verification and Defense
解析金融机构报送的 CRS 数据准确性（如账户分类错误、非居民身份误判）；针对消极非金融机构（Passive NFFE）认定争议，提供控权人证明文件；依据中国与相关国家《税收协定》的规定，通过永久住所→重要利益中心→国籍的优先级顺序解决居民身份冲突。
Analyze the accuracy of CRS data submitted by financial institutions (such as incorrect account classification and misjudgment of non-resident status); provide controlling person certification documents for disputes over the identification of Passive Non-Financial Entities (Passive NFFE); resolve residency conflicts in the priority order of permanent residence → center of vital interests → nationality in accordance with the provisions of the "Tax Treaties" between China and relevant countries.
稽查程序全周期管控
Full-Cycle Control of Inspection Procedures
在税务机关 “五步工作法”（提示→督促→约谈→稽查→曝光）各阶段介入应对：
Intervene and respond at each stage of the tax authority's "five-step working method" (reminder → supervision → interview → inspection → disclosure):
提示督促阶段提供税务法律咨询，梳理应税境外收入情况；
Provide tax legal consultation during the reminder and supervision stage, and sort out taxable overseas income;
约谈阶段提供应对约谈和与税务机关沟通指导；
Provide guidance on responding to interviews and communicating with tax authorities during the interview stage;
稽查阶段协助整理证据资料和稽查流程应对指导，如有必要协助申请启动跨境税收协定协商程序（MAP）；
Assist in organizing evidence and providing guidance on responding to the inspection process during the inspection stage, and assist in applying for the initiation of the Mutual Agreement Procedure (MAP) under cross-border tax treaties if necessary;
曝光危机期提出协调沟通建议，减少影响。
Put forward coordination and communication suggestions during the public disclosure crisis period to reduce the impact.
跨境税负平衡规划
Cross-Border Tax Burden Balance Planning
帮助客户制定跨境税负平衡方案，纳入税收协定要素，利用不同国家和地区之间的税收协定中的优惠条款，减少跨境交易中的双重征税，降低整体税负；充分考虑境外抵免机制，明确境外已缴纳税款在中国的抵免规则和计算方法，确保纳税人在境外缴纳的税款能够得到合理抵免，避免重复纳税；结合递延纳税政策，制定合理的递延纳税策略，通过对收入确认时间、资产处置时机等方面的规划，实现税负的递延。
Help clients formulate cross-border tax burden balance plans, incorporate tax treaty elements, use preferential clauses in tax treaties between different countries and regions to reduce double taxation in cross-border transactions and lower the overall tax burden; fully consider the overseas tax credit mechanism, clarify the credit rules and calculation methods for overseas taxes paid in China, ensure that taxes paid by taxpayers overseas can be reasonably credited, and avoid double taxation; combine deferred tax policies to formulate reasonable deferred tax strategies, and realize tax deferral through planning the timing of income recognition and asset disposal.
结语
Conclusion
随着 CRS 机制的深入推进和征管技术的不断升级，跨境资产的信息壁垒已被实质性地打破。对于拥有海外投资或收入的中国税收居民而言，依法合规申报境外收入，已非选择项，而是必须履行的法定义务。
With the in-depth advancement of the CRS mechanism and the continuous upgrading of collection and management technologies, the information barrier for cross-border assets has been substantially broken. For Chinese tax residents with overseas investments or income, declaring overseas income in accordance with the law and compliance is no longer an option but a mandatory legal obligation.
我们强烈建议您：全面检视您本人及家庭成员的境外账户、资产状况及收益来源；若涉及复杂的跨境税务安排，务必寻求专业税务顾问的支持；及时履行申报义务，并通过合法筹划，避免未来承担高额滞纳金乃至法律责任的严重后果。
We strongly recommend that you: comprehensively review the overseas accounts, asset status, and income sources of yourself and your family members; if complex cross-border tax arrangements are involved, be sure to seek the support of professional tax consultants; fulfill your declaration obligations in a timely manner, and through legal planning, avoid bearing serious consequences such as high late payment fees and even legal liabilities in the future.
如您需要跨境收入税务申报相关方面的专业指导，欢迎随时咨询。我们将为您提供切实可行的解决方案与专业支持。
If you need professional guidance on cross-border income tax declaration, please feel free to consult us at any time. We will provide you with practical solutions and professional support.
作者简介
商桥出海服务中心，作为企业信赖的战略伙伴，凭借专业团队与全球网络，秉持全程陪跑理念，助力企业突破跨境壁垒，携手解锁全球增长机遇。
Global Bridge Overseas Service Center, as a trusted strategic partner for enterprises, relies on its professional teams and global networks, adheres to the service concept of "full-process accompaniment", helps enterprises break through cross-border barriers, and joins hands with them to unlock new opportunities for global growth.