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