LIST

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope

Article 2. Interpretation of terms

Article 3. Subject to tax

Article 4. Subjects not subject to tax

Article 5. Taxpayers

Chapter 2.

TAX BASES

Article 6. Tax bases

Article 7. Tax calculation method

Article 8. Tax bracket schedule

Chapter 3.

TAX DECLARATION, TAX CALCULATION, TAX PAYMENT AND TAX REFUND

Article 9. Tax calculation time

Article 10. Tax declaration, tax calculation and payment

Article 11. Tax refund

Chapter 4.

TERMS ENFORCEMENT

Article 12. Effect of implementation 

Article 13. Detailed provisions and implementation guidance