【正确答案】正确答案：(1)外籍个人以实报实销的形式取得住房补贴免征个人所得税，每月应缴纳个人所得税=(25000+15000--4800)×30％一2755=7805(元) (2)外籍个人取得的探亲费、语言训练费、子女教育费等，经当地税务机关审核批准为合理的部分免征个人所得税。所以杰克取得的探亲费属于免征个人所得税的情况。 (3)应缴纳个人所得税=(7000--800)×(1—20％)×20％+(7000—400)×(1—20％)×20％=2048(元) (4)应缴纳的个人所得税=12000×(1-20％)×20％×(1-30％)=1344(元) (5)外籍个人从外商投资企业取得的股息、红利所得免征个人所得税。 (6)捐赠限额=30000×(1—20％)×30％=7200(元)，实际捐赠额＜7200，按实际捐赠额在个人所得税前扣除。 应缴纳个人所得税=[30000×(1-20％)一5000]×20％=3800(元) 【英文答案】 (1)Housing allowance obtained by foreign individual in the form of reimbursed is exemptedfrom individual tax，individual tax payable=(25000+15000—4800)×30％一2755=7805(Yuan) (2)Visiting relatives，language training，children education fee and etc．obtained by foreign individual are exempted from individual tax after obtaining local tax authority’S approval． So visiting relatives obtained by Jack belongs to the exempti’on circumstances． (3)Individual tax payable=(7000-800)×(1-20％)×20％+(7000--400)×(1—20％)× 20％=2048(Yuan) (4)Individual tax payable=12000×(1—20％)×20％×(1—30％)=1344(Yuan) (5)The dividends and bonuses obtained by foreign individual from foreign—invested enterprise are exempted from individual tax． (6)Donation limit=30000×(1—20％)×30％=7200(Yuan)，actual donation amount is less than 7200 Yuan，it could be wholly deducted before income tax according to the actual donation amount． Individual tax payable=[30000×(1—20％)-5000]×20％=3800(Yuan)