第三十六条 除本条例另有规定外，单位和个体工商户年应征增值税销售额超过小规模纳税人标准的，应当向主管税务机关办理一般纳税人登记，并自超过小规模纳税人标准的当期起按照一般计税方法计算缴纳增值税。
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Aesthetically, this means you play as a human child with a mildly creepy smiling Ditto face on it. Mechanically, this means all of your farming and town-building abilities include classic Pokémon moves such as Cut, Strength, and Surf, each learned from a different Pokémon and copied by the Ditto.