国家税务总局关于外籍个人取得的探亲费免征个人所得税有关执行标

国税函[2001]336号
颁布日期：20010514 　实施日期：20010514 　颁布单位：国家税务总局

　　GuoShuiHan [2001] No.336

　　May 14, 2001

　　Taxation¹ bureau of every province, autonomous² region, municipality directly under the Central Government and municipality separately listed on the State plan:

　　Recently, we have received some reports that, in accordance with Article 4 of the "Circular of the State Administration of Taxation on the Execution of the Individual Income Tax Exemption³ for Relevant Subsidies⁴ Obtained by Foreign Individuals,"(GuoShuiFa [1997] No.54) if the individual income tax on family visit expenses obtained by a foreign individual is to be exempted⁵, the taxpayer⁶ shall provide documents (duplicates) on the payment for his or her travel to visit family, and such documents shall be examined by the competent taxation organ. The individual income tax may be exempted for the actual expenses for family visits, as well as for a reasonable portion of the standard governing the expenses and occurrence of annual family visits. However, in the execution of the law, it is necessary to further clarify "the reasonable portion of the standard governing the expenses and occurrence of annual family visits." This issue is hereby addressed uniformly as follows:

　　I. The family visit expenses for which preferential treatment for individual income tax exemption may be enjoyed shall only be limited to the expenses paid by a foreign individual for travel between the location of his/her employment in China and his/her home (including the dwelling⁷ place of his/her spouse⁸ or parents) by vehicle for no more than twice every year.

　　II. This Circular shall come into force as of the date of its implementation⁹; family visit expenses which occurred before this Circular had come into force and which have not been treated for taxation shall also be executed in accordance with this Circular.