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。
The North Sea's geology is well suited to CO2 storage says Niels Schovsbo
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There is a minor artefact in the final file. The stitched .m4a sometimes contains silent padding at the start or end from incomplete chunks at buffer boundaries. A quick ffmpeg pass fixes it cleanly:
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