各省、自治区、直辖市和计划单列市国家税务局、地方税务局：《中华人民共和国个人所得税法》及其实施条例和《财政部、国家税务总局关于个人所得税若干政策问题的通知》（财税率［1994］020号）就外籍个人取得有关补贴规定了免征个人所得税的范围，现就执行上述规定的具体界定 The State Administration of Taxation and the Local Taxation Bureau of the Provinces, Autonomous Regions, Municipalities directly under the Central Government, and State with Designated Municipalities: "The Individual Income Tax Law of the People’s Republic of China and Its Implementation Regulations and the Notice of the Ministry of Finance and the State Administration of Taxation on Some Policy Issues Concerning the Individual Income Tax (Tax Rate [ 1994] No. 020) on the exemption of personal income tax on foreign individuals obtain relevant subsidies, the specific provisions on the implementation of the above provisions