Based on the currently effective Chinese tax laws,regulations，rules and levant 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 an overall picture of the current Chinese foreign tax
system，including the taxpayers，taxable items，tax rates，tax base，computation method，tax reduction and

Chapter 1：CURRENT TAX SYSTEM OF CHINA
Chapter 2：VALUE-ADDED TAX(VAT)
Chapter 3：CONSUMPTION TAX
Chapter 4：VEHICLE ACQUISITION TAX
Chapter 5：CUSTOMS DUTIES
Chapter 6：BUSINESS TAX
Chapter 7：THE INCOME TAX ON THE ENTERPRISES WTHFOREIGN INVESTMENT AND FOREIGN ENTERPRISES
Chapter 8：INDIVIDUAL INCOME TAX
Chapter 9：LAND APPRECIATION TAX
Chapter 10：URBAN REAL ESTATE TAX
Chapter 11：DEED TAX
Chapter 12：RESOURCE TAX
Chapter 13：VEHICLE AND VESSEL USAGE LICENSE PLATE
Chapter 14：VESSEL TONNAGE TAX
Chapter 15：STAMP TAX
Chapter 16：MAJOR FOREIGN TAX INCENTIVES
Chapter 17：OTHER TAXES AND FEES
Chapter 18：TAX COLLECTION AND ADMINISTRATIONSYSTEM
Chapter 19：TAX ADMINISTRATIVE REVIEW
Chapter 20：TAX ADMINISTRATIVE APPEAL
Chapter 21：ORGANIZATION OF FINANCE，TAXATION AND CUSTOMS ADMINISTRATION AND DIVISION OF DMINISTRATION BETWEEN THEM
APPENDIX