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。
In 1992, in a small shop in British Columbia, a sign maker named Blair Gran stared at a wall full of half-finished jobs and felt something click. Sign-making was treated like a commodity — orders in, banners out — but as thousands of signs came through his shop, he couldn’t help but notice the difference between the good ones and the bad ones. He could see that every sign that left his shop was either helping a business get noticed, or letting it disappear in plain sight.
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Progress was slow and new releases came courtesy of voices38.
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Our 51 judges have picked Shane Warne, Don Bradman and Ian Botham as their top three. Who gets your vote?