Individual Overseas Investment Compliance Plan

What problem it solves

When individuals directly hold overseas securities, deposits, or property, the practical issue is not only whether income exists, but how to classify it, whether filing is required, how foreign tax credits apply, whether SAFE registration is needed, and which compliant channel is appropriate. Common confusions include U.S. stock gains left overseas, Stock Connect capital gains versus dividends, QDII fund distributions, SPV investments under Circular 37, and China tax residency for frequent cross-border movement.

How it works

The skill organizes answers around a diagnose, remediate, restructure, and govern workflow, with emphasis on:
- Scenario routing: identifying securities holdings, deposits, real estate, SPV structures, Stock Connect, QDII, Cross-Border Wealth Management, and fund mutual recognition cases.
- Rule mapping: applying resident personal status, non-domiciled status, the 183-day rule, the six-year rule, and the 3.1–6.30 filing window.
- Channel comparison: comparing tax treatment and limits across explicitly compliant channels.
- Self-check estimation: supporting CRS consistency, asset inventory, income classification, country-specific credit limits, late fee estimation, and remediation priority.
- Closed-loop output: structuring responses through Q&A, structured results, policy sourcing, case references, operational guidance, feedback, and compliance report generation.

Limits

Outputs are compliance aids, not tax filing, audit, or legal advice. The skill does not submit filings, payments, refunds, or cancellations in the electronic tax system, and does not represent users in administrative reconsideration, litigation, or attestation. Material cases should be confirmed with the competent tax authority, a practicing tax adviser, or legal counsel.