1) Any adjustment to the leviable rate shall be deter mined by the State Council.

2) The amount of tax leviable on the salary income of a taxpayer or his(her) spouse may be computed separately and then declared and paid consolidatedly by the taxpayer.

3) With approval, some of other leviable administrative fees can be exempted, reduced or delayed.

4) Articke 12 The rate leviable on the small-scale taxpayers goo ds or taxable services shall be 6%.

5) Income tax refers to the tax on the leviable personal income.