(1) During the period from 20 19 10 to 202 1 12 3 10, foreign individuals who meet the individual conditions of residents may choose to enjoy special additional personal income tax deduction. You can also choose to follow the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Several Policy Issues concerning Individual Income Tax (Caishui [1994] No.20). The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Exempting Individual Income Tax from Subsidies for Foreign Individuals (Guo Shui Fa [1997] No.54) and the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Ministry of Finance on Exempting Individual Income Tax from Subsidies for Foreign Individuals Obtaining Housing in Hong Kong and Macao (Cai Shui [2004] No.29) stipulate that once foreign individuals are selected, they can enjoy preferential policies of tax exemption for housing subsidies, language training fees, children and other subsidies.

(2) From June 5438+1 October1in 2022, foreign individuals will no longer enjoy preferential tax-free policies such as housing subsidies, language training fees and children's education subsidies, but should enjoy special additional deductions as required.

Announcement of State Taxation Administration of The People's Republic of China on Issuing the Operation Measures for Special Additional Deduction of Individual Income Tax (Trial) (State Taxation Administration of The People's Republic of China Announcement No.6018);

Twelfth taxpayers who enjoy the special additional deduction for children's education should fill in the names of spouses and children, the type and number of identity documents, the current education stage of children, the starting and ending time, the school where children attend, and the deduction ratio between themselves and their spouses.

Taxpayers need to keep information for future reference, including: if their children are educated abroad, they should keep the admission notice of overseas schools, study visas and other evidence of overseas education.