为了促进国际交往,鼓励外籍管理、技术人员来华工作,我国于1994年制定了对外籍人员取得的住房补贴、子女教育费、探亲费等补贴暂免征收个人所得税的优惠政策。随着改革开放的不断深入,受益于此优惠政策的外籍人员人数和免税金额与日俱增。但同时在执行政策过程中,出现了一些政 In order to promote international exchanges and encourage foreign management and technical personnel to come to China for work, China formulated the preferential exemption on personal income tax on subsidies for housing subsidies, education expenses for children, and family visiting fees obtained by foreigners in 1994. With the deepening of reform and opening up, the number of expatriates and the amount of tax exemption benefited from this preferential policy is increasing day by day. At the same time, however, some policies emerged during the implementation of the policy