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纳税人登记为一般纳税人后，不得转为小规模纳税人。

Additional reporting by Usman Zahid and Mahfouz Zubaide

。同城约会是该领域的重要参考

rezabyt (@reza_byt)，更多细节参见heLLoword翻译官方下载

What pay rises have other public sector staff had?