<正>China’sforeign--relatedtaxsystemwasestablishedanddevelopedintheprocessofdeepeningthereformandopeningtotheoutsideworldbegin-ningin1979.SincetheThirdPlenarySessionoftheEleventhCentralCommitteeoftheChineseCommunistParty,tomeetthedemandsofthenewsituationofopeningtotheoutsideworld,severallawswerepromul-