Article　24　Donations by individuals to education and other public undertakings mentioned in Section　2 of　article　6　of　the Tax Law mean donations by individuals to education and other　social and public undertakings and the areas suffering severe natural disasters or poverty-stricken　 areas through　social　organizations or　State organs within the territory of China. The donation that　does not exceed　30% of the taxable income claimed by taxpayers may be deducted from the taxable income. 　

Article　25　Income　of wages and salaries derived　from　outside　the territory　 of　China　mentioned　in Section　3 of Article 6 of the Tax Law　means income of wages and salaries obtained　from jobs or employment outside the territory of China. 　　

Article　 26　 The　deduction　of　additional　expenses mentioned in Section　3　of　 Article　6　of　the　Tax　Law　means　deduction　of the expenses　stipulated　by　Article　28 of the Regulations on the basis of deduction of　RMB800 each month. 　

Article　 27　The scope of deduction of additional expenses mentioned in Section 3 of Article 6 of the Tax Law includes: 　　(1)　 Foreign　employees　who　work　in　foreign-funded　enterprises or foreign firms within the territory of China; 　　(2)　　Foreign　　experts　who　work upon the invitation of　Chinese side　in　 enterprises,　institutions,　social　organizations　and State organs within the territory of China; 　　(3)　 Individuals　 who　have　residence　in　the territory of China and　obtain　 wages　 and salaries from their post or employment outside China; and 　　(4)　 Other persons determined by the Ministry of Finance. 　　

Article　　28　　The　 standard　 for　 deduction　 of　 additional expenses mentioned in Section 3 of Article 6 of the Tax Law is RMB3,200. 　

Article　 29　 Overseas　Chinese and compatriots of Hong Kong,　Macao and Taiwan　　shall　　be　taxed with reference to article 26, 27 and 28 of the rules. 　　

Article　　30　Individuals　who　have residence within the territory of　China　 or　　have not residence but have stayed in China for a full year　shall　 separately　　compute　and　pay tax on their remunerations obtained within and outside the territory of China. 　

Article　 31　 The　amount of individual income tax paid by taxpayers who derive　 income　outside the territory of China mentioned in Article 7　of　 the　　Tax　 Law　 means　 the　tax paid by taxpayers who derive income　outside　 the　　territory　 of　 China　and should pay and have already　paid　the　 tax　　in　accordance　with　the　law of the source country or region of their income. 　

Article　 32　 The　amount of tax computed according to provisions of the Tax　　Law　 mentioned　in Article 7 of the Tax Law means the amount of　 tax　 paid　　by　 taxpayers　 who　 derive　 income　 outside　the territory　of China　 in　accordance　 with　　different　taxable　items in　 different　countries　　and　 regions,　 with　 the　standards　for deduction　of　expenses and　applicable　tax　rate　 stipulated　by　the tax　 law;　the　sum of different　tax　items　in　the same　country　or region is the amount of deduction of　the　country　or region. 　　When　 the　 amount　 of　 tax　 paid　by　taxpayers in a country or region　outside　 the　 territory　 of China is lower than the amount of deduction　of　　the　 country　 and　region computed in accordance with the　preceding　paragraph,　the　 difference　 of　tax　shall be paid in China;　when　the amount　 of　 tax　exceeds　the　amount　of　deduction of　the country or region,　the　 surpassed part shall not be subtracted from　the　amount　of　tax　 in the same tax year but　may be subtracted from　the　surplus　of　the deduction　of the　country or　region in the following tax years but not for a term more than　five years. 　　

Article　　33　 When　 taxpayers apply in accordance　with Article 7 of　the　 Tax　 Law　　for deduction of the amount of individual　income tax　paid　already　 outside　 China,　 they　shall present the original tax payment receipt issued by the tax authorities abroad. 　

Article　 34　 Withholding　agents,　when　making　various　kinds　of payments that　are　subject to taxation,　must　withhold　the　taxes　in accordance　with　 the　provisions　of　the　Tax　Law,　turn　them　over to the State treasury　on time and make itemized records for reference. 　The payments mentioned in the preceding paragraph include　payment　in cash,　 payment　 by remittance,　 payment　by　the transfer of accounts and　the　computed　 monetary　value　of payments made in securities, in kind or　in other forms.