According to Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues concerning Individual Income Tax" ((1994) Caishuizi No. 20): The following income is temporarily exempt from individual income tax:

1 Foreign individuals obtain housing subsidies, food subsidies, relocation expenses, and laundry expenses in non-cash or reimbursable forms.

2 Domestic and overseas business travel subsidies obtained by foreign individuals according to reasonable standards.

3 Fees for family visits, language training, and children's education received by foreign individuals are considered reasonable after review and approval by the local tax authority.

4 Income from dividends and bonuses obtained by foreign individuals from foreign-invested enterprises.

5 Wages and salaries earned by foreign experts who meet one of the following conditions are exempt from personal income tax:

⑴Foreign experts sent directly by the World Bank to work in my country in accordance with the World Bank Special Loan Agreement;

⑵Experts sent directly by the United Nations organization to work in my country;

⑶Experts working in China for UN aid projects;

⑷Experts sent by the donor country to my country to work for the country’s unpaid aid projects;

⑸The wages and salaries of cultural and educational experts who come to China to work within two years under the cultural exchange project signed by the two governments are borne by the country;

⑹The wages and salaries of cultural and educational experts who have worked in China for less than two years under the international exchange program of Chinese universities and colleges are borne by the country;

⑺ For experts who come to work in China through private scientific research agreements, their wages and salaries are borne by the government agencies of the country.

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