财税[2004]29号

颁布日期：20040129 　实施日期：20040101 　颁布单位：财政部、 国家税务总局

　　Caishui [2004] No. 29

　　January 29th， 2004

　　The finance departments and the bureaus of local taxation¹ of Guangdong province， the finance bureaus and the bureau of local taxation of Shenzhen city：

　　On account of Hong Kong and Macao geographically² adjacent to China Mainland and of the convenient traffic， some foreigners working in Mainland enterprises choose to live in Hong Kong or Macao， come and go between the Mainland and Hong Kong or Macao every working day. With regard to the question whether the housing， food and laundry subsidies³ given by the companies to the foreign individuals in non-cash form or in the form of actual reimbursement⁴ for actual costs shall be exempted⁵ from the individual income tax in pursuance of relevant provisions， we hereby clarify it as follows upon deliberation：

　　1. With respect to the foreign individuals employed by enterprises within China （excluding individual residents of Hong Kong or Macao） who live in Hong Kong or Macao for family or any other reason， come and go between the Mainland and Hong Kong or Macao， the housing， food， laundry and move subsidies given to them by the enterprises within China （including their affiliated⁶ enterprises） in non-cash form or in the form of actual reimbursement for actual costs may， if supported by valid⁷ voucher⁸， and upon examination and confirmation⁹ of the competent tax organ， be exempted from the individual income tax according to Article 2 of the Notice of the Ministry¹⁰ of Finance and the State Administration of Taxation on Several Issues concerning the Policy on Individual Income （CaiShuiZi [94] No. 020） and Articles 1 and 2 of the Notice of the State Administration of Taxation on Several Issues concerning the Implementation¹¹ of Exempting¹² the Relevant Subsidies Received by Foreign Individuals from the Individual Income Tax （GuoShuiFa [1997] No. 54.）。

　　2. With respect to the subsidies obtained by any of the foreign individuals as mentioned in Article 1 for the expenses of his （her） language training and children education in Hong Kong or Macao， if they can provide valid payment voucher and other materials， the subsidies determined¹³ as reasonable by the competent tax organ upon examination and confirmation shall be exempted from the individual income tax according to Article 2 of the aforesaid Notice of CaiShuiZi [94] No. 020 and Article 5 of the Notice of GuoShuiFa [1997] No. 54.

　　3. The present Circular shall come into force as of January 1st， 2004.