纳税人登记为一般纳税人后，不得转为小规模纳税人。
第九十一条 仲裁机构依照本法和《中华人民共和国民事诉讼法》的有关规定，可以参照中国仲裁协会制定的示范仲裁规则制定仲裁规则。，更多细节参见一键获取谷歌浏览器下载
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Japan will deploy missiles to a tiny island near Taiwan within five years, its defence minister has said, in a move that is likely to inflame tensions with China.
Racist language has been removed from the Baftas ceremony and leadership of the awards, as well as from the BBC which aired it, have apologised for the racist language.