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。
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Elsewhere: Michael Carrick is handed his first defeat as Manchester United coach on his return to Tyneside against 10-man Newcastle to shake up the race for Champions League football.
Bundlers and ESM have become the most common module targets for new projects, though CommonJS remains a major target. AMD and other in-browser userland module systems are much rarer than they were in 2012.