According to Caishui Document [20 18] 164:
During the period from 20 19 to 202 1, 20 12, and 3 1, foreign individuals who meet the individual conditions of residents can choose to enjoy the special additional deduction of personal income tax, or they can choose to enjoy the preferential policies of housing subsidies, language training fees, children's education fees and other subsidies in accordance with relevant regulations. Once selected, it shall not be changed within a tax year.
Note: 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.