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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但防窥膜同样有很多弊端，除了作为一张钢化膜给手机增重增厚之外，防窥的效果和品质也非常受到光栅加工工艺的限制——