However, if the enterprise that pays the gain to the individual is an overseas enterprise, the individual must file his/her IIT return and pay tax due within the time limits specified in the IIT Law.

• 直接向个人支付转让收入的单位为境外企业的，取得收入的个人应按税法规定，在规定的期限内向主管税务机关自行申报纳税。