Article 2 of the Notice of the Ministry of Finance on Several Policy Issues Concerning Individual Income Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishuizi [1994] No.20) stipulates that: (3) The expenses for visiting relatives, language training and children's education obtained by foreign individuals shall be deemed reasonable after being examined and approved by the local tax authorities. Temporary Exemption from Personal Income Tax Guo Shui Fa [1997] No.54 stipulates that language training fees and subsidies for children's education obtained by foreign individuals are exempt from personal income tax. Taxpayers provide proof of the cost and duration of receiving the above education in China, and the language training fees and subsidies for children's education obtained in China after examination by the competent tax authorities are exempt from tax.