（四）违反有关法律法规规定，升放携带明火的升空物体，有发生火灾事故危险，不听劝阻的；
小规模纳税人符合增值税法第九条第二款规定的，可以向主管税务机关办理一般纳税人登记，并自办理登记的当期起按照一般计税方法计算缴纳增值税。
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Фото: Игорь Иванко / Коммерсантъ
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