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。
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As Wolves applied the seal to only their second Premier League victory of the season, Rodrigo Gomes doubling their lead over Aston Villa deep into second-half stoppage time, Rob Edwards hared down the touchline, yelling into the stands as his players started a celebratory pile-on a few yards behind him. It was a moment of catharsis for Edwards, who beat his chest and wellied an advertising hoarding, but for Unai Emery it was a different kind of cue.
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这一幕，令人想起2013年11月，习近平总书记在湖南考察时，来到湘西州凤凰县菖蒲塘村，了解村里扶贫开发和特色产业发展情况。在成片的柚子林中，总书记亲手帮村民摘下两个柚子。