LIST
Chapter I
GENERAL PROVISIONS
Article 1. Scope
Article 2. Taxable objects
Article 3. Subjects not subject to tax
Article 4. Taxpayers
Chapter II
TAX BASES
Article 5. Tax bases
Article 6. Taxable price
Article 7. Tax rate
Chapter III
TAX REFUND, TAX DEDUCTION, TAX REDUCTION
Article 8. Tax refund and tax deduction
Article 9. Tax reduction
Chapter IV
TERMS ENFORCEMENT
Article 10. Entry into force
Article 11. Implementation guidance