The person who wrote the article spends a lot of time chasing snipe around the woods. The article starts with this:
Most Cubans have not paid taxes for half a century, but that will change under a new code starting January 1.
The landmark regulations will change the relations of Cubans with their government and are a signal that market-oriented reforms, launched since President Raul Castro succeeded his brother, Fidel Castro, in 2008, are here to stay.
The recently published code constitutes the first comprehensive taxation in Cuba since the 1959 revolution abolished just about all taxes.
This is followed by many details on new rates, deductions, and other stuff that will keep analysts busy figuring out Cuba’s “new” taxes.
Then later in the article, just in passing, there’s this:
Under the old system, large and small state-run companies, which accounted for more than 90 percent of economic activity, simply handed over all their revenues to the government, which then allocated resources to them.
In short, the Cuban producers have always paid taxes.
The rate was 100 percent.
Only now is there a small chance of that rate going down.