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任职，此后一直在中国境内居住。2014年取得的收入情况如下：
(1)每月取得从中国境内乙公司支付的工资18000元，另每月从公司实报实销住房补贴3500元、以现金形式取得伙食补贴1000元。
(2)8月在境外取得由境外公司支付的特许权使用费80000元。
(3)9月将租入的一套住房转租，当月向出租方支付月租金4500元，转租收取月租金6500元，当月实际支付房屋租赁过程中的各种税费500元，并取得有效凭证。
(4)10月以160万元的价格，转让一套两年前无偿受赠获得的房产。原捐赠人取得该房产的实际购置成本价为95万元，受赠及转让房产过程中已缴纳的税费为10万元。
(5)11月，在某商场取得按消费积分反馈的价值1300元的礼品，同时参加该商城举行的抽奖活动，抽中价值5000元的奖品。
(6)12月，为境内某企业提供咨询取得劳务报酬40000元，通过境内非营利性社会团体将其中9000元捐赠给贫困地区。
要求：根据上述资料，回答问题，需计算出合计数。
(1)甲先生每月取得的住房补贴和伙食补贴在计缴个人所得税时应如何处理?请简要说明理由。
(2)甲先生8月从境外取得的特许权使用费是否应在国内缴纳个人所得税?请简要说明理由。
(3)计算甲先生9月转租住房取得的租金收入应缴纳的个人所得税。
(4)计算甲先生10月转让受赠房产时计缴个人所得税的应纳税所得额。请简要说明理由。
(5)计算甲先生11月取得商场反馈礼品和抽奖所获奖品应缴纳的个人所得税。
(6)计算甲先生12月取得劳务报酬收入应缴纳的个人所得税。
答案：(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
分析解释：(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