I. Overview of China's Current Tax System
1. Type of Taxes
2. Tax Legislation
3. Foreign Investment Taxation
II. Briefing of Major Taxes under China's Current Tax System
1. Value Added Tax
2.Consumption Tax
3. Business Tax
4. Enterprise Income Tax
5. Income Tax on Enterprises with Foreign Investment and Foreign Enterprises
6. Individual Income Tax
7. Resource Tax
8. Urban and Township Land Use Tax
9. City Maintenance and Construction Tax
10. Farm Land Occupation Tax
11. Fixed Assets Investment Orientation Regulation Tax
12. Land Appreciation Tax
13. House Property Tax
14. Urban Real Estate Tax
15. Vehicle and Vessel Usage Tax
16. Vehicle and Vessel Usage License Plate Tax
17. Stamp Tax
18. Deed Tax
19. Agriculture Tax
20. Customs Duties
III. Tax Organization and Division of Tax Power
1. State Administration of Taxation
2. Tax Organizations at and below Provincial Level
3. Division of Administration Power of Tax Collection
4. Revenue Allocation between the Central Government and the Local Governments
Appendix 1: China's Current Tax System
Appendix 2: China's Revenue Statistics for Some Years
Appendix 3: Revenue Breakdown by Type of Taxes in 1997
Appendix 4: Organizational Chart of SAT Headquarters
Appendix 5: Organizational Chart of China's Tax Administration
