哪些补贴可以免税？

　　Which kind of subsidy¹ can be exempt² from tax

　　税务局：这里是涉外分局。

　　Tax official： This is the foreign tax bureau.

　　布朗：我是ABC公司的乔治。布朗。我找李先生通话。

　　Taxpayer³： This is George brown from ABC company. I“d like to speak to Mr. li.

　　税务局：请稍等。

　　Tax official： Hold the line， please.

　　李先生：我是李彤，有什么事吗，布朗？

　　Mr. Li： Litong speaking. How can I help？

　　布朗：有个事请教您。补贴也和工资一样纳税吗？

　　Taxpayer： I have a question to consult with you. Is the subsidy subject to personal income tax as salary ？

　　李先生：与工资不同，对外籍人士有许多免税。

　　Mr. Li： Different from the salary， there are many exemptions⁴ in subsidy for the foreigners.

　　布朗：能说得详细些吗？

　　Taxpayer： Can you explain it in detail？

　　李先生：住房、吃饭、洗衣等补贴，只要不是现金支付并实报实销就可以免税。

　　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 invoice⁵ .

　　布朗：去、离职过程中发生的搬家费呐？

　　Taxpayer： What about the housing transfer allowance happened in the course of entering or leaving office？

　　李先生：实际发生的可以免。但每月以搬家的名义支付就不能认为是合理的了。