（三）国务院税务、财政主管部门确定的其他纳税人。
他說：「這造成了進一步的法律和合約不確定性，使供應商和客戶在試圖確定最終責任歸屬時處於極為困難的情況——這是一個成本高昂且可能漫長的過程，可能需要數年才能解決。」
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Фото: Илья Питалев / РИА Новости
Regions with many nearby points keep subdividing. Regions with few or no points stay large. The tree adapts to the data: dense areas get fine-grained cells, sparse areas stay coarse. The split grid is predetermined (always at midpoints), but the tree only refines cells that need it. Sparse regions stay as single large nodes while dense regions subdivide deeply.
One in four properties at flood risk by 2050 - report