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。
亞洲許多國家將其經濟建立在對美出口蓬勃發展的基礎上，在4月特朗普全面的「解放日」關稅中受到特別嚴重的打擊。上週，印尼與美國敲定協議，將美國對這個東南亞國家的關稅從32%降至19%，交換條件是美國商品對印尼市場的優惠准入。
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