The tax law consists of two chapters: corporate income tax, personal income tax, international tax, stamp duty, property tax, travel tax, deed tax, urban land use tax, cultivated land occupation tax and tonnage tax. The content is mainly income tax.
The combination of tax law 1 and tax law 2 is the basic principle of the whole tax law and the content of tax substantive law. Tax law 2 will also rely on tax law 1. The main content of the second tax is income tax, and the main content of the first tax is goods and services tax, which is also commonly known as turnover tax. Income tax, especially enterprise income tax, depends largely on all other entity tax laws, so tax law one is the most basic subject.