business law . since 2005
1.1 Article 1. Governing scope1.2 Article 2. Taxpayers1.3 Article 3. Taxable incomes1.4 Article 4. Tax-exempt incomes1.5 Article 5. Tax period
2.1 Article 6. Tax bases2.2 Article 7. Determination of taxed income2.3 Article 8. Turnover2.4 Article 9. Deductible and non-deductible expenses upon determination of taxable incomes2.5 Article 10. Tax rates2.6 Article 11. Tax calculation method2.7 Article 12. Places for tax payment
3.1 Article 13. Tax rate incentives3.2 Article 14. Tax exemption and reduction duration incentives3.3 Article 15. Other cases eligible for tax reduction3.4 Article 16. Carrying forward of losses3.5 Article 17. Deduction for setting up of enterprises scientific and technological development funds3.6 Article 18. Conditions for application of tax incentives
4.1 Article 19. Implementation effect4.2 Article 20. Implementation guidance
