台灣新經濟簡訊Vol.6 No.2

Taiwan New Economy Newsletter

為加速台灣經濟國際化，鼓勵外籍專業人士來台服務，自97年起，在台居住滿183天之外籍專業人士，其本人及眷屬來回旅費、搬家費、水電瓦斯費、清潔費、電話費、租金、租賃物修繕費及子女獎學金，得自個人薪資所得扣除，由公司列為營業費用。

To speed up the internationalization of Taiwan's economy and encourage foreign professionals to work on the island, starting this year foreign professionals who stay in Taiwan for at least 183 days a year, and their dependents, will be able to deduct their travel expenses, moving expenses, utilities fees, cleaning expenses, telephone fees, rents, housing improvement expenses, and scholarships for children from their personal income, and their employers will be allowed to count those costs as business expenses.