African tax structure is normative to some extent，but tax laws and regulations have not been perfectly built. Although the tax systems are different in different country，but most African countries classify the government tax administration system. At present，the majority of African countries are in a stage of economic reform，the introduced tax laws are often not mature and lack of adequate stability. As a result，many enterprises investing in Africa often break the rule unexpectedly. They often encounter huge fines and other tax problems in Africa. The Chinese companies investing in Africa need to follow timely the dynamic of African tax laws，and to reduce tax cost through reasonable tax planning. Chinese government departments need to strengthen the tax cooperation with African countries，and provide tax service for more enterprises investing in Africa.