两部门：个人将财产装入离岸信托以及通过离岸信托取得收益应申报缴纳个人所得税

Odaily Odaily Planet Daily News Two departments have issued an announcement regarding the individual income tax matters of offshore trusts. When individuals transfer property into an offshore trust or obtain income through an offshore trust, such income falls under the categories specified in Article 2 of the Individual Income Tax Law of the People's Republic of China, and individuals shall declare and pay individual income tax in accordance with the provisions of this announcement. Offshore trusts as referred to in this announcement mean trusts established under foreign laws or other legal arrangements that have trust functions. Other legal arrangements with trust functions refer to foreign legal arrangements not established under the name of a trust but essentially possessing similar trust functions, excluding financial products issued by banks, insurance companies, securities companies, fund companies, etc., that are regulated by financial regulatory authorities of the country or region where they are located and independently conduct business and assume risks for unspecified clients. (Jin Shi)