两部门明确境外信托税收申报
2026-07-24 08:35:47
两部门发布公告，要求个人在向境外信托转让资产或通过境外信托取得收入时，申报并缴纳个人所得税。公告将境外信托定义为依据外国法律设立的信托或类似外国法律安排。据 NS3 报道，该规定明确了相关税收申报要求。
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