参考答案

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.