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纳税人总分支机构实行统一核算，其总机构年应税销售额超过小规模企业标准，已被认定为一般纳税人，则分支机构不再办理一般纳税人认定手续。 ( )
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Many students find the experience of attending university lectures to be a confusing and frustrating experience. The lecturer speaks for one or two hours, perhaps (67) the talk with slides, writing up important information on the blackboard, (68) reading material and giving out (69) . The new student sees the other students continuously writing on notebooks and (70) what to write. Very often the student leaves the lecture (71) notes which do not catch the main points and (72) become hard even for the (73) to understand. Most institutions provide courses which (74) new students to develop the skills they need to be (75) listeners and note-takers. (76) these are unavailable, there are many useful study-skills guides which (77) learners to practice these skills (78) . In all cases it is important to (79) the problem (80) actually starting your studies. It is important t (81) that most students have difficulty in acquiring the language skills (82) in college study. One way of (83) these difficulties is to attend the language ,and study-skills classes which most institutions provide throughout the (84) year. Another basic (85) is to find a study partner. (86) it is possible to identify difficulties, exchange ideas and provide support.
Many students find the experience of attending university lectures to be a confusing and frustrating experience. The lecturer speaks for one or two hours, perhaps (67) the talk with slides, writing up important information on the blackboard, (68) reading material and giving out (69) . The new student sees the other students continuously writing on notebooks and (70) what to write. Very often the student leaves the lecture (71) notes which do not catch the main points and (72) become hard even for the (73) to understand. Most institutions provide courses which (74) new students to develop the skills they need to be (75) listeners and note-takers. (76) these are unavailable, there are many useful study-skills guides which (77) learners to practice these skills (78) . In all cases it is important to (79) the problem (80) actually starting your studies. It is important t (81) that most students have difficulty in acquiring the language skills (82) in college study. One way of (83) these difficulties is to attend the language ,and study-skills classes which most institutions provide throughout the (84) year. Another basic (85) is to find a study partner. (86) it is possible to identify difficulties, exchange ideas and provide support.
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Many students find the experience of attending university lectures to be a confusing and frustrating experience. The lecturer speaks for one or two hours, perhaps (67) the talk with slides, writing up important information on the blackboard, (68) reading material and giving out (69) . The new student sees the other students continuously writing on notebooks and (70) what to write. Very often the student leaves the lecture (71) notes which do not catch the main points and (72) become hard even for the (73) to understand. Most institutions provide courses which (74) new students to develop the skills they need to be (75) listeners and note-takers. (76) these are unavailable, there are many useful study-skills guides which (77) learners to practice these skills (78) . In all cases it is important to (79) the problem (80) actually starting your studies. It is important t (81) that most students have difficulty in acquiring the language skills (82) in college study. One way of (83) these difficulties is to attend the language ,and study-skills classes which most institutions provide throughout the (84) year. Another basic (85) is to find a study partner. (86) it is possible to identify difficulties, exchange ideas and provide support.
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