第七条 自然人属于小规模纳税人。不经常发生应税交易且主要业务不属于应税交易范围的非企业单位，可以选择按照小规模纳税人纳税。
Раскрыта новая задумка Трампа против Ирана14:57
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Source: Computational Materials Science, Volume 266
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