Answer: According to the Announcement of the Ministry of Finance and the State Taxation Administration on the Continuation of Implementing Individual Income Tax Policies for Subsidies to Foreign Individuals (Announcement No. 29 of 2023 of the Ministry of Finance and the State Taxation Administration), foreign individuals who qualify as resident individuals may choose to enjoy either the special additional deductions for individual income tax or the preferential tax exemptions specified in the Notice of the Ministry of Finance and the State Taxation Administration on Several Policy Issues Concerning Individual Income Tax (Notice of the Ministry of Finance and the State Taxation Administration [1994] No. 020), the Notice of the State Taxation Administration on Issues Concerning the Implementation of Individual Income Tax Exemption for Foreign Individuals Receiving Relevant Subsidies (Document of the State Taxation Administration [1997] No. 54), and the Notice of the Ministry of Finance and the State Taxation Administration on the Levy and Exemption of Individual Income Tax on Housing Subsidies for Foreign Individuals Obtaining Housing in Hong Kong and Macao (the Ministry of Finance and the State Taxation Administration [2004] No. 29). These policies cover housing subsidies, language training fees, children's education expenses, and other subsidies. However, they cannot be enjoyed concurrently. Once a choice is made, it cannot be changed within the same tax year.
For cases involving duplicate deductions, corrections can be made by selecting either the foreign individual subsidy policy or the special additional deduction policy. If amending previous years' individual income tax final settlement and payment returns results in additional tax payments, late fees will apply.

Source: the State Taxation Administration

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