Core Viewpoint - The article discusses the tax-exempt allowances and itemized deductions available for foreign individuals in China, emphasizing the choice between two options: 8 tax-exempt allowances or special additional deductions, which cannot be combined [4][17]. Group 1: Tax-Exempt Allowances - Foreign individuals who qualify as resident individuals can choose to enjoy 8 tax-exempt allowances from January 1, 2019, to December 31, 2027 [6][9]. - The allowances include housing subsidies, meal allowances, laundry allowances, relocation fees, travel allowances, family visit expenses, language training fees, and children's education fees [11][12]. - Each allowance has specific conditions and common misconceptions, such as property fees and supermarket purchases being excluded from the housing and meal allowances [11][12]. Group 2: Special Additional Deductions - The special additional deductions include children's education, continuing education, housing loan interest, housing rent, supporting the elderly, care of children under three, and serious illness medical treatment [13][14][15]. - Each deduction has defined limits, such as 2,000 RMB per child per month for children's education and 1,000 RMB per month for housing loan interest [13][14]. - The deductions are applicable under specific conditions, such as the taxpayer having no property in the primary work city for housing rent deductions [14]. Group 3: Selection and Documentation - Foreign individuals must confirm their choice of tax-exempt allowances or special additional deductions by March 1 each year, and this choice cannot be changed within the same tax year [18]. - Valid expenditure documentation must be retained for verification purposes when claiming these allowances or deductions [19].