At China Corporate Income Tax field, what our country practice is different from of double track system for Domestic and Foreign Companies, scilicet versus the Foreign Investment and Foreign Enterprises apply of is 《Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises》, versus Domestic Companies what to support enterprise application is 《Provisional Regulations of the People's Republic of China On Enterprises Income Tax》.

Dual income-tax structures were quite necessary in the past and played a crucial role in attracting foreign investment and facilitating China's economy, but it have long been the subject of intense debate. Many Chinese economists, government officials and business leaders have openly criticized the tax policies as being unfair to domestic businesses, while offering advantages to foreign-invested enterprises .