The importance of China on the global economic stage cannot be ignored, and its unique legal and tax systems are of great inters to international scholars and business people alike. China’s tax system is acquiring western features while remaining entrenched in its rich cultural and historical roots. This makes for an interesting study, analysis and comparison as its laws are becoming more accessible. The Journal of Chinese Tax & Policy focuses on the policy, administrative and compliance aspects of the Chinese tax system. It also welcomes comparative studies between China and other countries. The Journal is an international peer-reviewed scholarly publication.