财政部税务总局 (88) 财税外字第021号1988年1月20日近据上海市税务局反映。目前在外商投资企业和外商驻华机构工作的外籍职员的信房费用,主要有两种情况:一是由企业租房或买房免费供外籍职员居住;二是企业将住房费定额发给外籍职员。对上述情况,目前各地在税收处理上不尽一致,需要进一步加以统一明确。经研究,按照所得税的计征原则,企业职员 Ministry of Finance, State Administration of Taxation (88) Finance and Taxation No. 021 January 20, 1988 According to the Shanghai Municipal Taxation Bureau. Currently there are mainly two types of letter room expenses for foreign staff working for foreign-funded enterprises and foreign-funded agencies in China. They are: renting a house or buying a house for foreign residents free of charge; and secondly, sending fixed-rate housing fees to foreign staff. The above situation, at present, all over the tax treatment is not consistent, need to be further unified and clear. After research, in accordance with the principle of income tax calculation, corporate staff