Main Contents: The course introduces foreign taxes and their imposition methods, foreign tax structure, foreign tax burden, foreign tax preferences, foreign tax jurisdiction and foreign tax administration system.

• 主要内容：包括外国开征的税种及其征收方法，外国的税收结构，外国的税收负担外国的税收优惠，外国的税收管辖权，外国的税收管理制度。