作为在国内工作n年的员工提醒你发票抵个税是违法行为，老外的优势仅仅是起征点4800（中国人3500），其他一模一样。
绝大部分公司所谓的发票抵个税，简单来说就是降低你的月薪，然后另一部分支付你现金（需要你拿发票来），那么问题来了，你的合同上不可能这么写，这些都是私下的协议，没有任何法律效力。
在中国，任何一家上市公司或者准备上市的公司都不会这么做，愿意这么做的只有那些垃圾小公司，能活多久都是问题。这就涉及到另一个问题，如果公司辞退你或者玩完了，补偿金是以合同为准，不包括发票那一笔。
下面是在网上查到的，DO NOT KNOW IF IT IS STILL IN EFFECT.
Let’s look at the deductions that are allowable one-by-one:
Meal allowance
Foreign employees are allowed to deduct a certain amount that they spend on meals each month from their taxable income. Most of the fapiaos submitted should be issued by restaurants; although for some portion of the allowance fapiaos issued by supermarkets may also be accepted. Please note that the fapiao should state that the product purchased was “meals” or “food.”
Housing allowance
The amount spent on rental of an apartment may also be deducted. However please be aware that in China a private landlord will often be reluctant to issue an official fapiao because in order to obtain one, he/she must pay approximately 17 percent of the rental amount received to the Tax Bureau. If a fapiao is requested, the landlord will likely charge a large premium on top of the originally negotiated rental amount. Foreign employees that require a fapiao should negotiate this with the landlord before signing the rental contract. Fapiao issuance should be clearly mentioned in the agreement. Foreign employees living in a serviced residence will not have this problem – the residence will be managed by a company that can issue a fapiao.
Laundry allowance
This is fairly self-explanatory – an allowance for the dry cleaning of clothes etc.
Children’s education allowance
Some of the cost of a foreign employee’s education expense for the studying of Chinese
Meal allowance
Foreign employees are allowed to deduct a certain amount that they spend on meals each month from their taxable income. Most of the fapiaos submitted should be issued by restaurants; although for some portion of the allowance fapiaos issued by supermarkets may also be accepted. Please note that the fapiao should state that the product purchased was “meals” or “food.”
Housing allowance
The amount spent on rental of an apartment may also be deducted. However please be aware that in China a private landlord will often be reluctant to issue an official fapiao because in order to obtain one, he/she must pay approximately 17 percent of the rental amount received to the Tax Bureau. If a fapiao is requested, the landlord will likely charge a large premium on top of the originally negotiated rental amount. Foreign employees that require a fapiao should negotiate this with the landlord before signing the rental contract. Fapiao issuance should be clearly mentioned in the agreement. Foreign employees living in a serviced residence will not have this problem – the residence will be managed by a company that can issue a fapiao.
Laundry allowance
This is fairly self-explanatory – an allowance for the dry cleaning of clothes etc.
Children’s education allowance
Some of the cost of a foreign employee’s education expense for the studying of Chinese
Huasing Association 1999 - 2013