The Course of Tax Administration mainly contains the basic theories of tax administration, the systems of levying and administration as well as management skills, tax administration re-appeal administration litigation and compensation. It concretely includes the generality of tax administration, basic relationship of tax administration, the system of tax administration, tax cost administration, tax plan and control management, tax administrate organization, tax levy and levying pattern, the system of tax levying and administrating, export drawback administration, tax legal responsibility and punishment, and tax administration re-appeal system.