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小规模纳税人符合增值税法第九条第二款规定的，可以向主管税务机关办理一般纳税人登记，并自办理登记的当期起按照一般计税方法计算缴纳增值税。
，详情可参考WPS下载最新地址
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Active and passive voice checker，这一点在快连下载安装中也有详细论述
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