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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5The same properties also contributed to Nazi Germany’s strategy against agar’s scarcity, which — besides being supplied from Japan by submarine — relied on large pre-war stocks and on recovery methods to reuse bacteriological agar by autoclaving (boiling at around 121°C, 250°F, in a pressurized container for 30 to 60 minutes), thus liquefying and sterilizing the jelly, before purifying it again.