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