Circular of the General Taxation Bureau of the Ministry of Finance on Deduction of the Housing Expenses in China of Foreign Employees in Tax Computation and Payment

Circular of the General Taxation Bureau of the Ministry of Finance on Deduction of the Housing Expenses in China of Foreign Employees in Tax Computation and Payment
Circular of the General Taxation Bureau of the Ministry of Finance on Deduction of the Housing Expenses in China of Foreign Employees in Tax Computation and Payment

Cai Shui Wai Zi [1988] No. 21

January 20, 1988

Recently, Shanghai Municipal Taxation Bureau has reported that at present, the housing expenses of the foreign employees of enterprises with foreign investment and representative agencies in China mainly fall into the following two circumstances: (1) the enterprise rents or purchases housing and makes the same available to its employees free of charge, and (2) the enterprise pays its employees a fixed amount for housing expenses.
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