黑龙江省境外所得如何缴纳个人所得税

黑龙江省境外所得如何缴纳个人所得税

发表于 2023-12-15 13:10:13 浏览：0

黑龙江省境外所得如何缴纳个人所得税

　　境外所得的个人所得税缴纳方式如下：

　　1.申报期限：纳税人来源于中国境外的所得、在境外以纳税年度计算缴纳个人所得税的，应在所得来源国的纳税年度终了、结清税款后的三十日内，向中国税务机关申报缴纳个人所得税；在取得境外所得时结清税款的，或者在境外按来源国税法规定免予缴纳个人所得税的，应在次年一月一日起三十日内向中国税务机关申报缴纳个人所得税。

　　2.申报方式：纳税人可以由本人或委托他人或采取邮寄方式在规定的纳税申报期限内（限期最后一日为法定休假日，可以顺延）申报纳税。邮寄申报纳税的，以寄出地的邮戳日期为实际申报日期。

　　3.申报地点：纳税人的境外所得来源于两处以上或取得境外所得没有扣缴义务人、代征人的（包括扣缴义务人、代征人未按规定扣缴或征缴税款的），则由纳税人自行向中国税务机关申报纳税。

　　需要注意的是，居民个人来源于中国境外的综合所得和经营所得，应当与境内综合所得和经营所得合并计算应纳税额。因此，如果居民个人在境外有综合所得或经营所得，需要将其与境内的相应所得进行汇总，并按照中国的个人所得税法规定计算应纳税额。

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Routing	Timer	0.15 ms
Controller	Timer	362.19 ms
Controller Constructor	Timer	47.71 ms
Query	Database	1.09 ms
Query	Database	1.64 ms
Query	Database	1.19 ms
Query	Database	1.77 ms
Query	Database	1.40 ms
Query	Database	1.17 ms
Query	Database	101.26 ms
Query	Database	94.98 ms

Time	Query String
1.09 ms	SELECT * FROM `dr_1_fenzhan` WHERE `id` = 2442
1.64 ms	SELECT * FROM `dr_1_fenzhan_data_0` WHERE `id` = 2442
1.19 ms	SELECT * FROM `dr_1_fenzhan` WHERE `catid` = 34 AND `id` < 2442 ORDER BY `id` desc LIMIT 1
1.77 ms	SELECT * FROM `dr_1_fenzhan` WHERE `catid` = 34 AND `id` > 2442 ORDER BY `id` asc LIMIT 1
1.39 ms	SHOW COLUMNS FROM `dr_1_fenzhan_hits`
1.17 ms	SELECT `dr_1_fenzhan`.,`dr_1_fenzhan_hits`.`hits`,`dr_1_fenzhan_hits`.`day_hits`,`dr_1_fenzhan_hits`.`week_hits`,`dr_1_fenzhan_hits`.`month_hits`,`dr_1_fenzhan_hits`.`year_hits`,`dr_1_fenzhan_hits`.`day_time`,`dr_1_fenzhan_hits`.`week_time`,`dr_1_fenzhan_hits`.`month_time`,`dr_1_fenzhan_hits`.`year_time` FROM* `dr_1_fenzhan` LEFT JOIN `dr_1_fenzhan_hits` ON `dr_1_fenzhan`.`id`=`dr_1_fenzhan_hits`.`id` WHERE `dr_1_fenzhan`.`catid` = 34 AND (`fenzhan`="" or `fenzhan` LIKE "%268%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 5
101.26 ms	SELECT `dr_1_fenzhan`.,`dr_1_fenzhan_hits`.`hits`,`dr_1_fenzhan_hits`.`day_hits`,`dr_1_fenzhan_hits`.`week_hits`,`dr_1_fenzhan_hits`.`month_hits`,`dr_1_fenzhan_hits`.`year_hits`,`dr_1_fenzhan_hits`.`day_time`,`dr_1_fenzhan_hits`.`week_time`,`dr_1_fenzhan_hits`.`month_time`,`dr_1_fenzhan_hits`.`year_time` FROM* `dr_1_fenzhan` LEFT JOIN `dr_1_fenzhan_hits` ON `dr_1_fenzhan`.`id`=`dr_1_fenzhan_hits`.`id` WHERE (`fenzhan`="" or `fenzhan` LIKE "%268%") ORDER BY RAND() LIMIT 5
94.98 ms	SELECT `dr_1_fenzhan`.,`dr_1_fenzhan_hits`.`hits`,`dr_1_fenzhan_hits`.`day_hits`,`dr_1_fenzhan_hits`.`week_hits`,`dr_1_fenzhan_hits`.`month_hits`,`dr_1_fenzhan_hits`.`year_hits`,`dr_1_fenzhan_hits`.`day_time`,`dr_1_fenzhan_hits`.`week_time`,`dr_1_fenzhan_hits`.`month_time`,`dr_1_fenzhan_hits`.`year_time` FROM* `dr_1_fenzhan` LEFT JOIN `dr_1_fenzhan_hits` ON `dr_1_fenzhan`.`id`=`dr_1_fenzhan_hits`.`id` WHERE `dr_1_fenzhan`.`catid` = 34 AND (`fenzhan`="" or `fenzhan` LIKE "%268%") ORDER BY `dr_1_fenzhan_hits`.`hits` DESC LIMIT 5

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hits	'17'
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content	'<p>{fenzhan} 进口货物的增值税计算公式</p><p>　　进口货物的增值税计算公式为：</p><p><img src="https://zimeitizhushou.oss-cn-hangzhou.aliyuncs.com/saas/upload/meixiaobang/20240116/44b532e2-af6d-417b-8518-134d59007a03.jpg" img-data="{"format":"jpeg","size":85068,"height":500,"width":800}" style="border-style: none; margin: 0px; padding: 0px; cursor: pointer; box-shadow: rgb(51, 51, 51) 0px 0px 5px; max-width: 100%; color: rgba(0, 0, 0, 0.65); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "Helvetica Neue", Helvetica, Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; width: 100%;"><br></p><p>　　增值税=进口货物增值额x税率</p><p><br></p><p>　　其中，进口货物增值额是指从国外进口的货物在流转过程中所产生的增值额，包括运输、装卸、储存等费用在内。税率是根据国家政策规定的增值税税率来计算的。</p>'
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urlrule	'/index.php?s=fenzhan&c=show&id=2442&page=[page]'
fix_html_now_url	''
my_web_url	'http://shiyan.58lecaihui.com/index.php?c=show&id=2442'
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Editor.php	FCPATH/Fcms/Field/Editor.php
Exceptions.php	FCPATH/CodeIgniter72/Config/Exceptions.php
Exceptions.php	FCPATH/CodeIgniter72/Extend/Exceptions.php
Field.php	FCPATH/Fcms/Library/Field.php
File.php	FCPATH/Fcms/Field/File.php
Filters.php	FCPATH/CodeIgniter72/Config/Filters.php
Helper.php	FCPATH/Fcms/Core/Helper.php
Hook.php	FCPATH/CodeIgniter72/Extend/Hook.php
Hooks.php	FCPATH/App/Chtml/Config/Hooks.php
Hooks.php	FCPATH/App/Module/Config/Hooks.php
Hooks.php	FCPATH/Fcms/Core/Hooks.php
Init.php	APPPATH/Config/Init.php
Init.php	FCPATH/CodeIgniter72/Init.php
Init.php	FCPATH/Fcms/Init.php
Input.php	FCPATH/Fcms/Library/Input.php
Kint.php	FCPATH/CodeIgniter72/Config/Kint.php
Lang.php	FCPATH/Fcms/Library/Lang.php
Linkages.php	FCPATH/Fcms/Field/Linkages.php
Logger.php	FCPATH/CodeIgniter72/Config/Logger.php
Member.php	FCPATH/Fcms/Model/Member.php
Model.php	FCPATH/CodeIgniter72/Extend/Model.php
Model.php	FCPATH/Fcms/Core/Model.php
Module.php	FCPATH/App/Module/Action/Module.php
Module.php	FCPATH/App/Module/Extends/Home/Module.php
Modules.php	FCPATH/CodeIgniter72/Config/Modules.php
Mwhere.php	APPPATH/Config/Mwhere.php
Paths.php	FCPATH/CodeIgniter72/Config/Paths.php
Phpcmf.php	FCPATH/Fcms/Core/Phpcmf.php
Request.php	FCPATH/CodeIgniter72/Extend/Request.php
Router.php	FCPATH/Fcms/Library/Router.php
Routes.php	APPPATH/Config/Routes.php
Routes.php	FCPATH/CodeIgniter72/Config/Routes.php
Routes.php	FCPATH/CodeIgniter72/Extend/Routes.php
Routes.php	FCPATH/Fcms/Config/Routes.php
Security.php	FCPATH/Fcms/Library/Security.php
Seo.php	FCPATH/Fcms/Library/Seo.php
Service.php	FCPATH/Fcms/Core/Service.php
Services.php	FCPATH/CodeIgniter72/Config/Services.php
Show.php	APPPATH/Controllers/Show.php
Text.php	FCPATH/Fcms/Field/Text.php
Textarea.php	FCPATH/Fcms/Field/Textarea.php
Toolbar.php	FCPATH/CodeIgniter72/Config/Toolbar.php
UserAgents.php	FCPATH/CodeIgniter72/Config/UserAgents.php
Version.php	FCPATH/My/Config/Version.php
View.php	FCPATH/CodeIgniter72/Config/View.php
View.php	FCPATH/CodeIgniter72/Extend/View.php
View.php	FCPATH/Fcms/Core/View.php
custom.php	/www/wwwroot/www.58lecaihui.com/config/custom.php
database.php	/www/wwwroot/www.58lecaihui.com/config/database.php
domain_app.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_app.php
domain_client.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_client.php
hooks.php	/www/wwwroot/www.58lecaihui.com/config/hooks.php
index.php	/www/wwwroot/www.58lecaihui.com/fenzhan/pc/index.php
index.php	/www/wwwroot/www.58lecaihui.com/index.php
lang.php	/www/wwwroot/www.58lecaihui.com/api/language/zh-cn/lang.php
site.php	/www/wwwroot/www.58lecaihui.com/cache/config/site.php
system.php	/www/wwwroot/www.58lecaihui.com/cache/config/system.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php
AutoloadConfig.php	SYSTEMPATH/Config/AutoloadConfig.php
Autoloader.php	SYSTEMPATH/Autoloader/Autoloader.php
BaseBuilder.php	SYSTEMPATH/Database/BaseBuilder.php
BaseCollector.php	SYSTEMPATH/Debug/Toolbar/Collectors/BaseCollector.php
BaseConfig.php	SYSTEMPATH/Config/BaseConfig.php
BaseConnection.php	SYSTEMPATH/Database/BaseConnection.php
BaseHandler.php	SYSTEMPATH/Cache/Handlers/BaseHandler.php
BaseResult.php	SYSTEMPATH/Database/BaseResult.php
BaseService.php	SYSTEMPATH/Config/BaseService.php
Builder.php	SYSTEMPATH/Database/MySQLi/Builder.php
CacheFactory.php	SYSTEMPATH/Cache/CacheFactory.php
CacheInterface.php	SYSTEMPATH/Cache/CacheInterface.php
CliRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/CliRenderer.php
CodeIgniter.php	SYSTEMPATH/CodeIgniter.php
Common.php	SYSTEMPATH/Common.php
Config.php	SYSTEMPATH/Config/Config.php
Config.php	SYSTEMPATH/Database/Config.php
Connection.php	SYSTEMPATH/Database/MySQLi/Connection.php
ConnectionInterface.php	SYSTEMPATH/Database/ConnectionInterface.php
ContentSecurityPolicy.php	SYSTEMPATH/HTTP/ContentSecurityPolicy.php
Controller.php	SYSTEMPATH/Controller.php
Database.php	SYSTEMPATH/Database/Database.php
Database.php	SYSTEMPATH/Debug/Toolbar/Collectors/Database.php
DebugToolbar.php	SYSTEMPATH/Filters/DebugToolbar.php
DotEnv.php	SYSTEMPATH/Config/DotEnv.php
Events.php	SYSTEMPATH/Debug/Toolbar/Collectors/Events.php
Events.php	SYSTEMPATH/Events/Events.php
Exceptions.php	SYSTEMPATH/Debug/Exceptions.php
Factories.php	SYSTEMPATH/Config/Factories.php
Factory.php	SYSTEMPATH/Config/Factory.php
FileHandler.php	SYSTEMPATH/Cache/Handlers/FileHandler.php
FileLocator.php	SYSTEMPATH/Autoloader/FileLocator.php
Files.php	SYSTEMPATH/Debug/Toolbar/Collectors/Files.php
FilterInterface.php	SYSTEMPATH/Filters/FilterInterface.php
Filters.php	SYSTEMPATH/Filters/Filters.php
Header.php	SYSTEMPATH/HTTP/Header.php
IncomingRequest.php	SYSTEMPATH/HTTP/IncomingRequest.php
Kint.php	SYSTEMPATH/ThirdParty/Kint/Kint.php
Logger.php	SYSTEMPATH/Log/Logger.php
LoggerInterface.php	SYSTEMPATH/ThirdParty/PSR/Log/LoggerInterface.php
Logs.php	SYSTEMPATH/Debug/Toolbar/Collectors/Logs.php
Message.php	SYSTEMPATH/HTTP/Message.php
MessageInterface.php	SYSTEMPATH/HTTP/MessageInterface.php
MessageTrait.php	SYSTEMPATH/HTTP/MessageTrait.php
Modules.php	SYSTEMPATH/Modules/Modules.php
Query.php	SYSTEMPATH/Database/Query.php
QueryInterface.php	SYSTEMPATH/Database/QueryInterface.php
Renderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/Renderer.php
RendererInterface.php	SYSTEMPATH/View/RendererInterface.php
Request.php	SYSTEMPATH/HTTP/Request.php
RequestInterface.php	SYSTEMPATH/HTTP/RequestInterface.php
RequestTrait.php	SYSTEMPATH/HTTP/RequestTrait.php
Response.php	SYSTEMPATH/HTTP/Response.php
ResponseInterface.php	SYSTEMPATH/HTTP/ResponseInterface.php
ResponseTrait.php	SYSTEMPATH/API/ResponseTrait.php
ResponseTrait.php	SYSTEMPATH/HTTP/ResponseTrait.php
Result.php	SYSTEMPATH/Database/MySQLi/Result.php
ResultInterface.php	SYSTEMPATH/Database/ResultInterface.php
RichRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/RichRenderer.php
RouteCollection.php	SYSTEMPATH/Router/RouteCollection.php
RouteCollectionInterface.php	SYSTEMPATH/Router/RouteCollectionInterface.php
Router.php	SYSTEMPATH/Router/Router.php
RouterInterface.php	SYSTEMPATH/Router/RouterInterface.php
Routes.php	SYSTEMPATH/Config/Routes.php
Routes.php	SYSTEMPATH/Debug/Toolbar/Collectors/Routes.php
Services.php	SYSTEMPATH/Config/Services.php
TextRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/TextRenderer.php
Timer.php	SYSTEMPATH/Debug/Timer.php
Timers.php	SYSTEMPATH/Debug/Toolbar/Collectors/Timers.php
Toolbar.php	SYSTEMPATH/Debug/Toolbar.php
URI.php	SYSTEMPATH/HTTP/URI.php
UserAgent.php	SYSTEMPATH/HTTP/UserAgent.php
Utils.php	SYSTEMPATH/ThirdParty/Kint/Utils.php
View.php	SYSTEMPATH/Config/View.php
View.php	SYSTEMPATH/View/View.php
Views.php	SYSTEMPATH/Debug/Toolbar/Collectors/Views.php
init.php	SYSTEMPATH/ThirdParty/Kint/init.php
init_helpers.php	SYSTEMPATH/ThirdParty/Kint/init_helpers.php
url_helper.php	SYSTEMPATH/Helpers/url_helper.php

黑龙江省境外所得如何缴纳个人所得税

Database (8 Queries across 0 Connection)

Views

运行时间：0.23ms

模板文件

引用提示

模板变量

Files ( 155 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration

File:	/www/wwwroot/www.58lecaihui.com/dayrui/App/Fenzhan/Controllers/Show.php
App:	fenzhan
Controller:	show
Method:	index
URI:	fenzhan/show/index
URL:	http://shiyan.58lecaihui.com/index.php?c=show&id=2442

Datetime	Status	Method	URL	Content-Type	Is AJAX?
2025-04-08 14:05:58	200	GET	http://datong.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:57	200	GET	http://baoding.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:56	200	GET	http://shiyan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:55	200	GET	http://shanxisheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:54	200	GET	http://xiaogan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:53	200	GET	http://changde.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:52	200	GET	http://shantou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:51	200	GET	http://guangzhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:50	200	GET	http://haidianqu514.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:49	200	GET	http://gansusheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:48	200	GET	http://hebeisheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:47	200	GET	http://datong.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:46	200	GET	http://hebeiqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:45	200	GET	http://hengshui.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:44	200	GET	http://kaili.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:43	200	GET	http://nanan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:42	200	GET	http://haikou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:41	200	GET	http://jiujiang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:40	200	GET	http://jiujiang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 14:05:39	200	GET	http://eerduosi.58lecaihui.com/	text/html; charset=UTF-8	No

Connection	close
Accept-Encoding	gzip,deflate
User-Agent	Mozilla/4.0 (compatible; MSIE 7.0; Windows NT 6.1; WOW64; Trident/7.0; SLCC2; .NET CLR 2.0.50727; .NET CLR 3.5.30729; .NET CLR 3.0.30729; .NET4.0C; .NET4.0E; MDDC)
Host	shiyan.58lecaihui.com

CodeIgniter Version:	4.0.5
PHP Version:	7.4.33
PHP SAPI:	fpm-fcgi
Environment:	development
Base URL:	http://shiyan.58lecaihui.com/
Timezone:	PRC
Locale:	en
Content Security Policy Enabled:	No

Time	Event Name	Times Called
43.89 ms	pre_system	1
0.76 ms	dbquery	8

黑龙江省境外所得如何缴纳个人所得税

4.0.5

Database (8 Queries across 0 Connection)

Views

运行时间：0.23ms

模板文件

引用提示

模板变量

Files ( 155 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration