With the innovation & opening and development of market economy, people have come to know the importance of the tax in the economy. Some foreigners, business men and overseas Chinese are eager to learn about the taxation laws and policies of China. The more deeply the reform of China’s economic structure goes, the more important tax is for the enterprises. It is a wise choice for most enterprises to pay tax according to the law and at the same time to minimize the tax cost as less as possible. A taxpayer, who have the liability, must be aware that what kind of taxation he should pay and how much, how, when and where to pay. In addition, he should also be clear that in what kind of cases he can be exempted, can delay the payment or pay-first and return-later. Our purpose is to help taxpayer to be familiar to the differences between tax policies of various taxations, to reduce tax cost reasonably and to process the tax payment accurately and comprehensively.