Based on the currently effective Chinese tax laws, regulations, rules and relevant authoritative materials issued by the NPC and its Standing Committee, the State Council, the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs, the Tariff and Classification Committee of the State Council, this Book briefs the overall picture of the current Chinese foreign tax system, including the taxpayers, taxable items, tax rates, tax base, computation methods, tax reduction and exemptions, tax period, tax payment places, tax administration and tax organisation concerning various types of taxes.