（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：
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
By Susan Mok