LIST
Chapter 1.
GENERAL PROVISIONS
Article 1. Scope
Article 2.Taxable subjects
Article 3. Subjects not subject to tax
Article 4. Taxpayers
Chapter 2.
TAX CALCULATION, REGISTRATION, DECLARATION, TAX CALCULATION AND PAYMENT BASIS
Article 5. Tax bases
Article 6. Taxable price
Article 7. Tax rate
Article 8. Tax registration, declaration, calculation and payment
Chapter 3.
TAX EXEMPTION, REDUCTION
Article 9. Tax exemption
Article 10. Tax reduction
Article 11. Principles of tax exemption and reduction
Chapter 4.
TERMS ENFORCEMENT
Article 12. Effect of implementation
Article 13. Detailed provisions and implementation guidance