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It should have. I can see the subtitle with MX Player. I guess the default DroidSans.ttf doesn't support Chinese? Or you may add options to let user choose fonts. Maybe it's not the font issue...

Thanks for your reply. Please have a look at this:
http://pastebin.com/Fgs3w5Lk

VLC Version: 1.1.3
Android Version: 4.4.4
Bug Description: VLC won't show subtitles in Simplified Chinese. SRT subtitle can be loaded as a track. But it shows nothing, even no squares.