China
1. Incomes of personnel of foreign diplomatic missions in China and other personnel which conform to national regulations;
2. Foreign experts' incomes from wages and salaries which conform to national regulations;
3. Foreigners' housing allowance, meal allowance, removal expenses and laundry fees in non-cash forms or in the form of cash reimbursement; and business travel allowance, home visit allowance, language training expenses and children's tuition fees at reasonable levels;
4. Dividend and bonuses obtained from foreign-invested enterprises;
5. Incomes exempted from tax under international conventions and protocols signed by the Chinese government.
Income from interests on foreigners' savings deposits in China are liable to individual income tax, but enjoy limited tax rates prescribed under tax rules and regulations.
China
1. Incomes of personnel of foreign diplomatic missions in China and other personnel which conform to national regulations;
2. Foreign experts' incomes from wages and salaries which conform to national regulations;
3. Foreigners' housing allowance, meal allowance, removal expenses and laundry fees in non-cash forms or in the form of cash reimbursement; and business travel allowance, home visit allowance, language training expenses and children's tuition fees at reasonable levels;
4. Dividend and bonuses obtained from foreign-invested enterprises;
5. Incomes exempted from tax under international conventions and protocols signed by the Chinese government.
Income from interests on foreigners' savings deposits in China are liable to individual income tax, but enjoy limited tax rates prescribed under tax rules and regulations.