income tax
(1) Housing subsidies, food subsidies, relocation expenses and laundry expenses obtained by foreign individuals in the form of non-cash or reimbursement.
(2) Domestic and overseas travel subsidies obtained by foreign individuals according to reasonable standards.
(3) The expenses for visiting relatives, language training and children's education obtained by foreign individuals are reasonable after being examined and approved by the local tax authorities.
(4) Dividends and bonus income obtained by foreign individuals from enterprises with foreign investment.
(5) Income from wages and salaries of foreign experts may be exempted from personal income tax if they meet one of the following conditions:
According to the special loan agreement of the World Bank, foreign experts working in China are directly sent by the World Bank;
(two) experts directly sent by the United Nations organizations to work in China;
(3) Experts working in China for United Nations aid projects;
(four) experts sent by donor countries to China to engage in aid projects;
(five) according to the cultural exchange program signed by the two governments, the wages of cultural and educational experts who have worked in China for less than two years shall be borne by their own countries;
⑥ The salaries of cultural and educational experts who have worked in China for less than two years on international exchange programs in China universities shall be borne by the state;
(seven) the wages and salaries of experts who come to work in China through non-governmental scientific research agreements shall be borne by the government agencies of that country.
(six) bonuses obtained by individuals for reporting and investigating various illegal and criminal acts.
(7) Withholding and remitting expenses obtained by individuals in accordance with relevant regulations when handling the formalities of withholding and remitting.
(eight) the income obtained by individuals from the transfer of houses that have been used for more than 5 years and are the only living rooms for families.
(9) For senior experts (experts and scholars who enjoy special government allowances issued by the state) who have reached retirement age, their wages and salary income during the extended retirement period shall be regarded as retirement, and their retirement wages shall be exempted from personal income tax.
(10) If individuals purchase welfare lottery tickets and sports lottery tickets, and the winning income is below 1 10,000 yuan (including 1 10,000 yuan), personal income tax will be temporarily exempted.
Personal income tax shall be levied in full if it exceeds 6,543,800 yuan.