Circular of the Ministry of Finance and State Administration of Taxation on the Confirmation of the Scope of Meal Allowance

Circular of the Ministry of Finance and State Administration of Taxation on the Confirmation of the Scope of Meal Allowance

Cai Shui Zi [1995] No.82

August 21, 1995

After the issuance of the Provisions on Several Issues on Imposition of Individual Income Tax (Guo Shui Fa [1994] No.89) by the State Administration of Taxation, as some local tax authorities and taxpayers have different understanding of the tax-free meal allowance as provided therein, the relevant issue is hereby clarified as follows:
 

For the purpose of the document Guo Shui Fa [1994] No.89, the "tax-free meal allowance" refers to the meal allowance received by an employee based on the actual number of meals and under relevant standards as a result that he or she cannot have such meals at or back to the working unit and indeed has to have such meals outside for working in urban or suburb areas.
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