This course aims to cultivate students' comprehension on China's and other countries’ policies of taxation and law, their functions on adjusting and controlling economy and applications in actual tax work. It can instruct students to how to utilize knowledge of taxation and law to deal with problems of taxation collection. The chief content of this course includes taxation outline, circulate appreciation taxation, consumption taxation, business taxation and tariff, enterprises’ income taxation, foreign-invested and foreign companies’ income taxation and personal income taxation, then explaining its concrete application by choosing relevant real taxation precedents.