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。
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That the league’s top defense was able to punctuate this moment, more than a decade in the making, with an interception as the Super Bowl XLIX hero Malcolm Butler looked on made the Seahawks’ revenge all the sweeter. “They lived up to the Dark Side today,” the Seattle head coach, Mike Macdonald, said of his defense. “It’s going to go down in the history books.”