Chapter Ⅰ General Provisions 3
Chapter Ⅱ Tax Administration 5
Section 1 Tax Registration 5
Section 2 Administration of Account Books and Vouchers 6
Section 3 Tax Declaration 8
Chapter Ⅲ Tax Collection 9
Chapter Ⅳ Tax Inspection 16
Chapter Ⅴ Legal Responsibilities 19
Chapter Ⅵ Supplementary Provisions 29