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。
Dr Duncan Precious is a clinical psychologist who served in that role in both the British and Australian armed forces, from 2013 to 2020. He's now the clinical director and resilience consultant for defence consultancy, CDS Defence & Security.
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