（二）利用网络对未成年人实施威胁、侮辱、诽谤或者恶意损害形象等欺凌行为的；
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。，推荐阅读safew官方版本下载获取更多信息
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