摘要：根据财政部和国家税务总局发布的《关于延续实施外籍个人津补贴个人所得税政策的公告》（财政部、税务总局公告2023年第29号），符合条件的外籍个人作为税收居民，可以在以下两种税收优惠中选择其一：

Foreigners facing tax over-deductions can correct them, but may incur late fees.

面对税款超额扣除的情况，外国人可以进行纠正，但可能会产生滞纳金。

Foreign residents who receive a notification stating that their tax-exempt allowances under the "Old Eight Categories" and their personal special additional deductions have been double-counted may wonder how to correct this issue and whether late payment interest will be incurred.

收到通知，显示其“老八项”免税津贴和个人专项附加扣除存在重复计算的外籍居民，可能会疑惑该如何纠正这一问题，以及是否会因此产生逾期利息。

According to the Announcement on Continuing the Implementation of the Individual Income Tax Policy on Allowances for Foreign Individuals (Announcement No. 29 [2023] of the Ministry of Finance and the State Taxation Administration), foreign individuals who qualify as tax residents can choose between two tax benefits:

根据财政部和国家税务总局发布的《关于延续实施外籍个人津补贴个人所得税政策的公告》（财政部、税务总局公告2023年第29号），符合条件的外籍个人作为税收居民，可以在以下两种税收优惠中选择其一：

1.Special Additional Deductions for individual income tax, or

1. 个人所得税专项附加扣除，或者

2.Tax-exempt allowances such as housing subsidies, language training fees, and children's education expenses, in accordance with previous regulations, including:

2. 按照此前规定享受的免税津贴，例如住房补贴、语言培训费、子女教育费用等，具体包括：

(1)Notice on Certain Individual Income Tax Policy Issues (Cai Shui Zi [1994] No. 020)

(1)《关于个人所得税政策问题的通知》（财税字[1994]第020号）

(2)Notice on the Tax Treatment of Allowances Received by Foreign Individuals (Guo Shui Fa [1997] No. 54)

(2)《关于外籍个人取得有关补贴征免个人所得税问题的通知》（国税发[1997]第054号）(3)Notice on Tax Treatment of Housing and Other Allowances Received by Foreign Individuals in Hong Kong and Macau (Cai Shui [2004] No. 29)

(3)《关于外籍个人在香港、澳门取得的住房等补贴的税收处理的通知》（财税[2004]第29号）However, individuals cannot enjoy both benefits simultaneously within the same tax year. Once a choice is made, it cannot be changed during the tax year.

然而，个人在同一个纳税年度内不能同时享受这两项优惠。一旦做出选择，在纳税年度内不得更改。

If a double deduction has occurred, taxpayers must choose to apply either the tax-exempt allowance policy or the special additional deduction policy when making corrections. If the correction involves amending tax filings from previous years and results in additional tax payments, late payment interest will be charged.

如果发生了重复扣除的情况，纳税人在进行纠正时，必须选择适用免税津贴政策或专项附加扣除政策中的一个。如果纠正涉及修改以往年度的纳税申报，并导致需要补缴税款，那么将会被收取滞纳金。

来源：外事商务咨询中心