布朗：出差补贴呐？
Taxpayer： How about the allowance of trip on business ？
李先生：如能对路费和住宿费提供准确的证明，并提供公司关于出差的规定的，可以免税。
Mr. Li： It could be exempt also， if you provide the accurate documentary evidences to the fares and lodging fees， and present the stipulation of your company about the trip on business.
布朗：包括境外的出差补贴吗？
Taxpayer： Does that include the allowance of trip abroad？
李先生：对！
Mr. Li： yes.
布朗：探亲费免税吗？
Taxpayer： Is the home leave fare subject to tax？
李先生：如果能证明这笔费用于外籍个人，并且数额和每年探亲的次数是合理的，也可以免。
Mr. Li： the home leave fare is exempt， provided you present the evidence to the fare happened by expatriate himself ，and both the amount of fare and the frequency every year are considered reasonable by the tax authority .
布朗：语言培训费和子女教育费呐？
李先生：对发生在境内且数额是合理的费用可以免税。
Mr. Li： If the above expenses happen within china and the amount is reasonable， it can be exempt.
布朗：您帮了我大忙，谢谢您！再见！
Taxpayer： Thank you for your help . Bye for now .
李先生：再见！
Mr. Li ： Bye .
