According to Article 20 of the notice of the Ministry of Finance and the State Administration of Taxation on several policy issues of individual income tax ((1994) Cai Shui Zi No. 20): the following income shall be exempted from individual income tax temporarily.

根據《财政部國家稅務總局關于個人所得稅若幹政策問題的通知》((1994)财稅字第20号)第二條規定：下列所得，暫免征收個人所得稅：

1 Housing subsidies, food subsidies, relocation expenses and laundry expenses obtained by foreign individuals in the form of non cash or reimbursement.

1 外籍個人以非現金形式或實報實銷形式取得的住房補貼、夥食補貼、搬遷費、洗衣費。

2 Subsidies for domestic and foreign business trips obtained by foreign individuals according to reasonable standards

2 外籍個人按合理标準取得的境内、外出差補貼。

3 The family visit fee, language training fee and children's education fee obtained by foreign individuals shall be considered as a reasonable part after being examined and approved by the local tax authorities.

3 外籍個人取得的探親費、語言訓練費、子女教育費等,經當地稅務機關審核批準為合理的部分。

4 Income from dividends and bonuses obtained by foreign individuals from enterprises with foreign investment

4 外籍個人從外商投資企業取得的股息、紅利所得。

5 The income from wages and salaries obtained by foreign experts who meet one of the following conditions can be exempted from individual income tax:

5 凡符合下列條件之一的外籍專家取得的工資、薪金所得可免征個人所得稅：

⑴根據世界銀行專項貸款協議由世界銀行直接派往我國工作的外國專家；

⑴Foreign experts directly dispatched by the world bank to work in China according to the special loan agreement of the world bank;

⑵聯合國組織直接派往我國工作的專家；

⑵Experts directly sent by United Nations organizations to work in our country;

⑶為聯合國援助項目來華工作的專家；

⑶Experts working in China for UN Assistance Projects;

⑷援助國派往我國專為該國無償援助項目工作的專家；

⑷Experts sent by donor countries to China to work for the country's free aid projects;

⑸根據兩國政府簽訂文化交流項目來華工作兩年以内的文教專家,其工資、薪金所得由該國負擔的；

⑸The wages and salaries of cultural and educational experts who work in China within two years according to the cultural exchange project signed by the two governments shall be borne by the country;

⑹根據我國大專院校國際交流項目來華工作兩年以内的文教專家,其工資、薪金所得由該國負擔的；

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

⑺通過民間科研協定來華工作的專家,其工資、薪金所得由該國政府機構負擔的。

⑺The wages and salaries of experts working in China through non-governmental scientific research agreements shall be borne by the government agencies of the country.