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