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。
第一百零一条 询问聋哑的违反治安管理行为人、被侵害人或者其他证人，应当有通晓手语等交流方式的人提供帮助，并在笔录上注明。
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