The article discusses China's corporate income tax law, focusing on the new law that came into effect in 2008. It explains how the new law unified tax systems for different types of enterprises. The book provides a detailed summary of the new tax law, implementation rules, and interpretation circulars issued by Chinese tax authorities. It also includes information on tax treaties with other countries, tax compliance, audit, and appeals. The goal is to help professionals like lawyers and accountants understand and navigate China's tax laws more effectively.