The new Enterprise Income Tax (EIT) Law took effect from 1 January 2008. Since then, various new rules and regulations were released to clarify uncertainties or conflicting interpretations. Besides, there are also new rules for other taxes. The 9th Edition of the book includes most of these important changes and provides practical guidance for customers to better cope with the new law.rnrnIn addition to EIT, China has witnessed reforms or amendments of other non-EIT taxes a few times in the past three decades, including Value-added Tax (VAT), Business Tax (BT), Individual Income Tax (IIT), Consumption Tax (CT), Urban Township Land Use Tax (UTLUT), Real Estate Tax (RET), etc. The IIT law was last amended in December 2007; the UTLUT regulation was last amended on 30 December 2006; the regulations for VAT, BT and CT were last amended in November 2008. The Urban Real Estate Tax (URET) regulation previously applicable to foreign investment enterprises, foreign enterprises and foreigners was abolished on 31 December 2008; instead, RET regulation has been applied to foreign investment enterprises, foreign enterprises and foreigners from 1 January 2009. rnrnUndoubtedly, China's tax reforms conducted in the past three decades are a result of the economic development. As the economy continues to grow, additional amendments to the existing tax rules and regulations would be expected.