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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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流行语要流行起来，一要看流行度，一要看刺激度。但是现在的不少流行语都是在某一些圈层里流行，流行语破圈的难度在增大。“苏超”和“从从容容、游刃有余，匆匆忙忙、游刃有余”可以算是成功“破圈”的流行语。