第三十六条 除本条例另有规定外，单位和个体工商户年应征增值税销售额超过小规模纳税人标准的，应当向主管税务机关办理一般纳税人登记，并自超过小规模纳税人标准的当期起按照一般计税方法计算缴纳增值税。
2026-02-28 00:00:00:0本报记者 朱 隽 郁静娴 ——访农业农村部党组书记、部长韩俊
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"It's difficult to explain the experience," she said. "Losing your limbs and your hands in a short time period is a very big thing.