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What income tax reductions/exemptions apply to foreign professionals eligible for tax benefits?

  Employers of foreign professionals eligible for relevant tax benefits may record any payments of round-trip travel expenses for the foreign professionals and their family members according to the employment contracts, travel expenses incurred by the foreign professionals for taking a vacation back to their home country after working for a certain period, as required in their contracts, as well as their moving costs, utility fees, cleaning fees, call charges, rents, leased items repair costs, and scholarships for their children as expenses rather than taxable income of the foreign professionals if such payments have been recorded in accordance with regulations and relevant vouchers have been obtained and retained.


Last updated:2018-05-25