哪些補貼可以免稅？
　　Which kind of subsidy can be exempt from tax
　　稅務局：這里是涉外分局。
　　Tax official： This is the foreign tax bureau.
　　布朗：我是ABC公司的喬治。布朗。我找李先生通話。
　　Taxpayer： This is George brown from ABC company. I“d like to speak to Mr. li.
　　稅務局：請稍等。
　　Tax official： Hold the line， please.
　　李先生：我是李彤，有什么事嗎，布朗？
　　Mr. Li： Litong speaking. How can I help？
　　布朗：有個事請教您。補貼也和工資一樣納稅嗎？
　　Taxpayer： I have a question to consult with you. Is the subsidy subject to personal income tax as salary ？
　　李先生：與工資不同，對外籍人士有許多免稅。
　　Mr. Li： Different from the salary， there are many exemptions in subsidy for the foreigners.
　　布朗：能說得詳細些嗎？
　　Taxpayer： Can you explain it in detail？
　　李先生：住房、吃飯、洗衣等補貼，只要不是現金支付并實報實銷就可以免稅。
　　Mr. Li： The housing， meal， and cloth washing allowance are exempt， provided they are not paid by cash and the amount is in proof of invoice .
　　布朗：去、離職過程中發生的搬家費吶？
　　Taxpayer： What about the housing transfer allowance happened in the course of entering or leaving office？
　　李先生：實際發生的可以免。但每月以搬家的名義支付就不能認為是合理的了。
　　Mr. Li： It could be exempt on the base of the amount actually happened. Nevertheless it is not considered reasonable that the money is paid every month in the name of housing transfer.
　　布朗：出差補貼吶？
　　Taxpayer： How about the allowance of trip on business ？
　　李先生：如能對路費和住宿費提供準確的證明，并提供公司關于出差的規定的，可以免稅。
　　Mr. Li： It could be exempt also， if you provide the accurate documentary evidences to the fares and lodging fees， and present the stipulation of your company about the trip on business.
　　布朗：包括境外的出差補貼嗎？
　　Taxpayer： Does that include the allowance of trip abroad？
　　李先生：對！
　　Mr. Li： yes.
　　布朗：探親費免稅嗎？
　　Taxpayer： Is the home leave fare subject to tax？
　　李先生：如果能證明這筆費用于外籍個人，并且數額和每年探親的次數是合理的，也可以免。
　　Mr. Li： the home leave fare is exempt， provided you present the evidence to the fare happened by expatriate himself ，and both the amount of fare and the frequency every year are considered reasonable by the tax authority .
　　布朗：語言培訓費和子女教育費吶？
　　李先生：對發生在境內且數額是合理的費用可以免稅。
　　Mr. Li： If the above expenses happen within china and the amount is reasonable， it can be exempt.
　　布朗：您幫了我大忙，謝謝您！再見！
　　Taxpayer： Thank you for your help . Bye for now .
　　李先生：再見！
　　Mr. Li ： Bye .