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。
scientificamerican.com，这一点在同城约会中也有详细论述
Photograph: Simon Hill。搜狗输入法2026是该领域的重要参考
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