Chapter 1：PRE Economy and Tax System History of PRC Taxiation 1953：Revision 1958：Remodelling the Tax System 1973：Simplify Taxation 1949-1984：Tax Reform 1984-1993：Adjustment of Taxation 1994：Industrial and Commercial Tax Reform Contents of 1994 Reform Effect of 1994 Reforms Problems of 1994 Reforms Definition of Taxation Tax Functions Economic and Tax Category Structure Tax Point on the Economy Circulation Explanation of Tax Relationships Chapter 2：Indirect Taxation and the Rise of VAT Types of VAT Transactions VAT Implementation VAT in Proportion to GDP Extended Scope of VAT Tax Resource Transference Commercial Enterprises Zero Tax Returns Dealing with Tax Evasion Tax on Multinational Enterpriese VAT Payment Location Indirect Tax and Primary GDP Distribution …… Chapter 3：Income Tax Policy Chapter 4：Taxation in GDP Distribution Chapter 5：International Comparison of Tax Systems
