(1)外籍个人以实报实销方式取得住房补贴免税，以现金形式取得的伙食补贴不免税。

(2)2016年约翰取得的租赁所得应缴纳个人所得税=(4000-800-800)×20%+(4000-800-400)×20%+(4000-800)×20%×4=3600(元)

(3)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。

(4)捐赠扣除限额=30000×(1-20%)×30%=7200(元)，实际捐赠额10000元＞限额7200元，按限额在个人所得税前扣除。约翰取得的董事费收入应缴纳个人所得税=[30000×(1-20%)-7200]×20%=3360(元)

(5)2016年约翰“工资、薪金”所得应缴纳的个人所得税=[(39800+200-4800)×30%-2755]×12=93660(元)

2016年约翰在中国境内合计应缴纳个人所得税=93660+3600+3360=100620(元)

【英文答案】

(1)It is tax-free, when the foreigners get housing allowance by the cost-based reimbursement method. However, it is not exemption from tax, when the foreigners get food allowance by cash basis.

(2)Individual income tax payable on John's income from lease of property in 2016=(4000-800-800)×20%+(4000-800-400)×20%+(4000-800)×20%×4=3600(Yuan)

(3)It is exempted from the individual income tax, when the foreigners get dividends and bonuses from the foreign—investment enterprise.

(4)Donation limit=30000×(1-20%)=7200(Yuan), actual donation amount is more than7200 Yuan，which could be wholly deducted before income tax. Individual income tax payable on John's director remuneration=[30000×(1-20%)-7200]×20%=3360(Yuan)

(5)Individual income tax payable on John's wages and salaries in 2016=[(39800+200-4800)×30%-2755]×12=93660(Yuan)

Individual income tax payable for John in 2016 (inside the territory of China)=93660+3600+3360=100620(Yuan)