【正确答案】 甲先生每月取得的住房补贴免交个人所得税，但伙食补贴应计入工资薪金总额计缴个人所得税。
因为外籍个人以非现金形式或实报实销形式取得的住房补贴、伙食补贴等可以免征个人所得税。
英文答案：
The housing allowance obtained by Mr. JIA would be exempted from the PRC Individual Income Tax while the Meal allowance would not.
Pursuant to the PRC Individual Income Tax law and regulations, housing allowance and/or meal allowance paid to an expatriate employee on a reimbursement basis would be exempted from the PRC Individual Income Tax while the allowance in cash would not.
【正确答案】 甲先生8月从境外取得的特许权使用费在国内不交个人所得税。
因为甲在中国境内无住所，且居住未满5年，其来源于中国境外的所得仅就由中国境内公司、企业以及其它经济组织或者个人支付的部分缴纳个人所得税。
英文答案：
The royalty Mr. JIA collected from overseas in August shall not be subject to thePRC Individual Income Tax.
Mr. JIA is a non-domicile of the PRC therefore is taxed in accordance with his length of residence in the PRC. Pursuant to the PRC Individual Income Tax law and regulations, Mr. JIA, a non-domicile who is a resident of the PRC for less than five years, is taxed on income derived within China only. In particular, for the income collected from overseas, the PRC Individual Income Tax shall only be applicable to the extent that is paid by the PRC entities or PRC individuals.
【正确答案】甲先生9月转租住房当月应缴纳的个人所得税=(5000-3000-400-800)×10%=80(元)
英文答案：
Mr. JIA shall calculate Individual Income Tax for the re-leasing of the house in September as below:
Individual Income Tax =RMB(5000-3000-400-800)×10%=RMB80
【正确答案】 转让受赠住房的应纳税所得额=1200000-80000=1120000(元)
受赠人取得赠与人无偿赠与的不动产后，再次转让该项不动产的，在缴纳个人所得税时，以财产转让收入减除受赠、转让过程中缴纳的税金及有关合理费用后的余额为应纳税所得额。
英文答案：
Taxable income= RMB(1200000-80000)=RMB1120000
For the real estate Mr. JIA sold to others which was originally gifted, the taxable income shall be calculated as below:
Taxable income= selling price (considerations collected from the buyer)- taxes and reasonable expenses related to gifting and selling
【正确答案】甲先生11月取得商场反馈礼品和抽取所获奖品应缴纳的个人所得税=6000×20%=1200(元)
英文答案：
Mr. JIA shall calculate Individual Income Tax for the gift from the shopping mall and the prize won from the luck draw in November as below:
Individual Income Tax=RMB6000×20%=RMB1200
【正确答案】 甲先生12月取得劳务报酬收入应缴纳的个人所得税
允许扣除的限额=30000×(1-20%)×30%=7200(元)
应缴纳的个人所得税=[30000×(1-20%)-3000-10000]×20%=2200(元)
英文答案：
Mr. JIA shall calculate Individual Income Tax for the labor service remuneration in December as below:
Deduction limitation=RMB30000×(1-20%)×30%=RMB7200
Individual Income Tax=RMB[30000×(1-20%)-3000-10000]×20%=RMB2200