The China Master Tax Guide has always enjoyed a reputation for being an indispensable and comprehensive resource for taxpayers and tax practitioners for more than a decade. It serves as a handy desktop reference covering major Chinese tax issues, which is easy to read and understand. This 14th Edition of the guide provides an overview of the current China tax system, China’s tax laws and regulations, their application as well as the new updates that have been in place during the captioned period. This 14th Edition reorganizes and updates the chapters according to the developments in China taxation field and provides readers with an accurate and readily accessible guidance.