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。
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记者注意到，在一些社交平台上，大量以“小天才圈交友攻略”为主题的内容应运而生，内容涵盖如何快速“扩列”、获取更多点赞等“实用”技巧，评论区有不少“留下ID互加好友”的留言。在这一社交体系中，点赞是这套规则的核心——平台设定每日主页获赞上限为3000个，若要达到“100万+”的“大佬”级别，需连续点赞近一年时间。围绕点赞数与知名度，圈内形成了清晰的“大佬排行榜”，点赞数也成为社交“硬通货”。
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