【正确答案】（本小题6分，可以选用中文或英文解答，如使用英文解答，须全部使用英文，答题正确的，增加5分，最高得分为11分。） 答：（1）甲先生每月取得的住房补贴免交个人所得税，但现金形式的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、伙食补贴可以免征个人所得税。 （2）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、企业以及其他经济组织或者个人支付的部分缴纳个人所得税。 （3）转租住房应缴纳的个人所得税=（6500-4500-500-800）×10%=70（元） （4）转让受赠房产的应纳税所得额=1600000-100000=1500000（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。 （5）应缴纳的个人所得税=5000×20%=1000（元） （6）捐赠允许扣除的限额=40000×（1-20%）×30%=9600(元) 应缴纳的个人所得税=[40000×(1-20%)-9000-14000]×20%=1800（元） 英文答案： （1）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. （2）The royalty Mr. JIA collected from overseas in August shall not be subject to the PRC 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. （3）Mr. JIA shall calculate Individual Income Tax for the re-leasing of the house in September as below: Individual Income Tax =RMB（6500-4500-500-800）×10%=RMB70 （4）Taxable income= RMB(1600000-100000)=RMB1500000 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 （5） Mr. JIA shall calculate Individual Income Tax for the gifts from the shopping mall and the prize won from the luck draw in November as below: Individual Income Tax=RMB5000×20%=RMB1000 （6） Mr. JIA shall calculate Individual Income Tax for the labor service remuneration in December as below: Deduction limitation=RMB40000×（1-20%）×30%=RMB9600 Individual Income Tax=RMB[40000×(1-20%)-9000-14000]×20%=RMB1800