第四十四条 按次纳税的纳税人，销售额达到起征点的，应当自纳税义务发生之日起至次年6月30日前申报纳税。
3014270610http://paper.people.com.cn/rmrb/pc/content/202602/28/content_30142706.htmlhttp://paper.people.com.cn/rmrb/pad/content/202602/28/content_30142706.html11921 确保学习教育取得实效（树立和践行正确政绩观）
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A simpler API would mean fewer concepts, fewer interactions between concepts, and fewer edge cases to get right resulting in more confidence that implementations actually behave consistently.
Екатерина Ештокина