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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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第五十七条 冒领、隐匿、毁弃、倒卖、私自开拆或者非法检查他人邮件、快件的，处警告或者一千元以下罚款；情节较重的，处五日以上十日以下拘留。
1,000+ founders and investors come together at TechCrunch Founder Summit 2026 for a full day focused on growth, execution, and real-world scaling. Learn from founders and investors who have shaped the industry. Connect with peers navigating similar growth stages. Walk away with tactics you can apply immediately.