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。
Hard difficulty hints, answers for Feb. 26 PipsNumber (10): Everything in this space must add up to 10. The answer is 4-2, placed vertically; 6-0, placed horizontally.
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Екатерина Щербакова (ночной линейный редактор)