某外国籍公民甲先生在中国境内无住所，2009年7月受境外公司委派至境内乙公司

(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。　　【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.　　(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。　　【英文答案】　　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 withinChinaonly. 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)转租住房应缴纳的个人所得税=(6500-4500-500-800)×10%=70(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(6500-4500-500-800)×10%=RMB70　　(4)转让受赠房产的应纳税所得额=1600000-950000-100000=550000(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原捐赠人取得该房屋的实际购置成本以及受赠、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)　　【英文答案】　　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)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]×30%-2000=4900RMB