LIST
Chapter I
GENERAL PROVISIONS
Article 1. Scope
Article 2. Value added tax
Article 3. Subject to tax
Article 4. Taxpayers
Article 5. Subjects not subject to tax
Chapter II
BASIS AND METHOD OF TAX CALCULATION
Article 6. Tax bases
Article 7. Taxable price
Article 8. Tax rates
Article 9. Tax calculation method
Article 10. Tax deduction method
Article 11. Direct method of calculation on added value
Chapter III
TAX DEDUCTION, REFUND
Article 12. Deduction of input value-added tax
Article 13. Tax refund cases
Article 14. Invoices and vouchers
Chapter IV
TERMS ENFORCEMENT
Article 16. Effect of implementation
Article 16. Implementation guidance