LIST

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope

Article 2.Taxable subjects

Article 3. Subjects not subject to tax

Article 4. Taxpayers

Chapter 2.

TAX CALCULATION, REGISTRATION, DECLARATION, TAX CALCULATION AND PAYMENT BASIS

Article 5. Tax bases

Article 6. Taxable price

Article 7. Tax rate

Article 8. Tax registration, declaration, calculation and payment

Chapter 3.

TAX EXEMPTION, REDUCTION

Article 9. Tax exemption

Article 10. Tax reduction

Article 11. Principles of tax exemption and reduction

Chapter 4.

TERMS ENFORCEMENT

Article 12. Effect of implementation 

Article 13. Detailed provisions and implementation guidance