This article explores the various reasons for divergence between China and Western countries in their approaches to tax practice. After giving an overview of the tax system in China and the legislative process there, the article discusses the institutions of higher education in China, enrolment, and funding for higher education. The article also examines the taxation law courses at Chinese universities and teaching taxation law in China. China's experience in teaching taxation law sometimes parallels and at other times diverges sharply from that of Western countries. This article outlines the overlaps and points of departure.