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。
Из справки-ориентировки на Василия Бабушкина — сентябрь 1971 года:
，详情可参考搜狗输入法2026
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