This book provides a general introduction to the taxation of foreign nationals and foreign business operations in the People's Republic of China. The taxes covered in this book include: the individual income tax; the joint venture income tax; the foreign enterprise income tax; the consolidated industrial and commercial tax; the real estate tax; the vehicle and vessel license tax; and customs duties. The book also describes the preferential tax regimes applicable to business operations in the special economic zones and the fourteen coastal cities, as well as the main provisions found in bilateral tax treaties which China has concluded with a number of countries.