LIST

Chapter I

GENERAL PROVISIONS

Article 1. Scope

Article 2. Value added tax

Article 3. Subject to tax

Article 4. Taxpayers

Article 5. Subjects not subject to tax

Chapter II

BASIS AND METHOD OF TAX CALCULATION

Article 6. Tax bases

Article 7. Taxable price

Article 8. Tax rates

Article 9. Tax calculation method

Article 10. Tax deduction method

Article 11. Direct method of calculation on added value

Chapter III

TAX DEDUCTION, REFUND

Article 12. Deduction of input value-added tax

Article 13. Tax refund cases

Article 14. Invoices and vouchers

Chapter IV

TERMS ENFORCEMENT

Article 16. Effect of implementation 

Article 16. Implementation guidance