Afghanistan has an important position for the countries of the region, including China, in terms of having rich natural resources and having an important transit position as a link between regions such as Central Asia, South Asia, and West Asia. With the Taliban once again dominating Afghanistan, China's relations with this group have entered a new stage, and Afghanistan is still the focus of China's foreign policy. In this regard, this research aims to examine the trends governing China's political economy and its impact on the country's foreign policy towards the Islamic Emirate of Afghanistan. Therefore, this research tries to use the qualitative method and sample research method to address the basic question of how China's political economy has directed the country's foreign policy towards the Taliban. In response to this hypothesis, China's political economy, with its neo-mercantilist approach and centralized capitalism, has directed the foreign policy of this country to serve the economic interests and access to Afghanistan's natural resources in interaction with the Islamic Emirate of Afghanistan. The findings of the research show that the upward trend of China's industrial growth requires natural resources for the consumption of domestic industries. In addition, natural reserves are considered essential for the continuation of China's economic growth. Therefore, the necessity of controlling foreign natural resources and transit situations has been inevitable for China's economic development. In the meantime, Afghanistan, with its natural reserves and convenient transit location, can play a strategic role in China's economic interests.