This book takes the period wherein the Republican government introduced the“Direct tax”system as its theme,tracing the discussion of tax administration theory back to the late Qing and Northern Government periods to explain the tax administration reform activities known as “direct tax” in modern China. In order to increase revenues, the late Qing various Western taxes, which were seen as advanced and effective, as the conceptual basis for the modernization of the tax system. When the Republican Government was in power, they simplified the tax system, and used using the tide of nationalism engendered by the War of Resistance to expand their tax base,showing the transition of China’s tax system from a traditional system to a modern tax system.