Formation and Evolution of China's Complex Tax System Since Reform and Opening-Up

After the reform and opening-upreform and opening-up, the Chinese governmentgovernment has increasingly recognized the necessity of restructuring the composite tax systemtax system to align with social and economic shifts, so that its impact and value can be continuously assessed. This chapter introduces the evolution of China's tax systemtax system construction from the reform and opening-up to the 18th CPC National Congress, encompassing three main stages: from 1980 to 1993: during this period, the initial framework of the composite taxation systemcomposite taxation system was outlined; from 1994 to 2002: the overall structure of the composite taxationtaxation system was built; from 2003 to 2012: the composite tax systemtax system experienced further refinement.