As one of the most dynamic economies in the world, China attracts a large number of foreign investors to do business in China each year. Meanwhile, China’s capital and/or technology exports are also growing rapidly year by year. The increase of cross-border investments and transactions among China and other countries has highlighted the importance of comprehensive understanding of China’s economic policies, especially its domestic and international tax policies, with which tax practitioners may help MNEs make reasonable arrangements for their business. It turns out that China’s tax policies and administrations are quite different from those of other countries. More importantly, the digitalization of economy has disrupted what tax practitioners was familiar with and provoked the variation of domestic tax policies in each country, including China, and the reshape of the international tax order as well. In shaping new rules for international taxation, China has made its contribution and will likely play a role in the future. This course introduces students to the basic components of China’s tax system, especially income tax and value added tax system, focusing on the tax issues of cross-border transactions, and discusses China’s practice and potential role in reshaping the international tax order.