China’s tax collection and administration system aims to strengthen tax administration, standardize the tax collection and payment behavior, ensure the State tax revenue, safeguard the legal right and interest of taxpayers and promote the social and economic development. This topic summarizes tax legislation for execution, tax department, tax staff, taxpayers and withholding agents, registration, accounting records and vouchers management, administration of invoices, tax report, collection, reductions and exemptions, tax inspection, audit and investigation, and legal responsibility.