A: According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [2065 438+08] 164), VII. According to the Notice on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law. Subsidy policies and regulations for foreign individuals are as follows:
During the period from (1) 65438+1October1to 202 1 and 65438+February 3 1, foreign individuals who meet the individual conditions of residents can choose to enjoy special additional personal income tax deduction. You can also choose to follow the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance 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 of 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 of the Ministry of Finance of People's Republic of China (PRC) on Exempting Individual Income Tax from Subsidies for Foreign Individuals in Hong Kong and Macao (No.
(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.
Therefore, according to the above regulations, the housing subsidies and children's education subsidies obtained by foreign employees of your company during the period from June 65438+1 October1day to June 20265438+February 3 1 day can be exempted from personal income tax. However, from June 5438+1 October1in 2022, the preferential tax-free policy is no longer enjoyed, and special additional deductions should be enjoyed according to regulations.