Announcement on Individual Income Tax Policies Relating to Foreign Income
关于境外所得有关个人所得税政策的公告
An individual's foreign income may be consolidated with his domestic income
（财政部、国家税务总局于二零二零年一月十七日发布。）
(Issued by the Ministry of Finance and the State Administration of Taxation on January 17, 2020.)
财政部 税务总局公告2020年第3号
为贯彻落实《中华人民共和国个人所得税法》和《中华人民共和国个人所得税法实施条例》（以下称个人所得税法及其实施条例），现将境外所得有关个人所得税政策公告如下：
This premium content is reserved for
China Law & Practice Subscribers.
A Premium Subscription Provides:
- A database of over 3,000 essential documents including key PRC legislation translated into English
- A choice of newsletters to alert you to changes affecting your business including sector specific updates
- Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
Already a subscriber? Log In Now
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]