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
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Chapter 3��Income Tax Policy
Chapter 4��Taxation in GDP Distribution
Chapter 5��International Comparison of Tax Systems