LIST
Chapter I
GENERAL PROVISIONS
Article
1. Scope
Article
2. Taxpayers
Article
3. Taxable income
Article
4. Tax-exempt income
Article
5. Tax period
Chapter II
BASIS AND METHOD OF TAX CALCULATION
Article
6. Tax bases
Article
7. Determination of taxed income
Article
8. Turnover
Article
9. Deductible and non-deductible expenses when determining taxable income
Article
10. Tax rates
Article
11. Methodstax
Article
12. Place of tax payment
Chapter III
ENTERPRISE INCOME TAX INCENTIVES
Article
13. Tax incentives
Article
14. Preferential tax exemption and reduction duration
Article
15. Other cases of tax reduction
Article
16. Transfer of losses
Article
17.Setting up an enterprise's science and technology development fund
Article
18. Conditions for application of tax incentives
Chapter IV
TERMS ENFORCEMENT
Article
19. Effect of implementation
Article 20. Implementation guidance