LIST

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope

Article 2. Taxable objects

Article 3. Taxpayers

Chapter 2.

TAX BASES

Article 4. Tax bases

Article 5. Resource output for tax calculation

Article 6. Taxable price

Article 7. Tax rate

Chapter 3.

TAX DECLARATION AND PAYMENT; TAX EXEMPTIONS

Article 8. Tax declaration and payment

Article 9. Tax exemption or reduction

Chapter 4.

TERMS ENFORCEMENT

Article 10. Entry into force

Article 11. Detailed provisions and implementation guidance