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
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（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 of the MOF and SAT [2020] No.3
一、下列所得，为来源于中国境外的所得：
（一）因任职、受雇、履约等在中国境外提供劳务取得的所得；
（二）中国境外企业以及其他组织支付且负担的稿酬所得；
With a view to thoroughly implementing the PRC Individual Income Tax Law and the Implementing Regulations for the PRC Individual Income Tax Law (the IITL and Implementing Regulations),
（三）许可各种特许权在中国境外使用而取得的所得；