據中國《金融時報》，近期部分居民收到稅務部門通知，要求依法申報並繳納境外所得稅款。按照現行個稅法，個人境外股票交易所得屬財產轉讓所得，應按 20% 稅率逐筆徵稅，允許年度內盈虧互抵，但不支持跨年度抵扣。稅務部門將通過國際金融賬戶信息交換機製（CRS）加強監管，提升對高收入群體的稅收公平性。

According to China's *Financial News*, some residents have recently received notifications from tax authorities requiring them to declare and pay overseas income taxes in accordance with the law. Under the current Individual Income Tax Law, personal income from overseas stock trading is classified as property transfer income, which shall be taxed at a rate of 20% on a transaction-by-transaction basis. Profits and losses within a year are allowed to offset each other, but cross-year deductions are not supported. Tax authorities will strengthen supervision through the Common Reporting Standard (CRS) for international financial account information exchange to enhance tax fairness for high-income groups.