7.1ÌýÌýÌýÌý Concession for accommodation and airfare
When a foreign parent company seconding a foreign employee working overseas, some allowances such as relocation allowance, accommodation, home leave, children education will be provided in the secondment agreement to keep the foreign employee's living standard in the host country.
In general, various allowances paid in the form of cash, without references to any specific receipts are considered taxable and subject to PRC IIT. However, in 1997, Guoshuifa [1997] No 54 stated where the amount paid is a reimbursement
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