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