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（一）应税交易的购买方为自然人；
。搜狗输入法2026对此有专业解读
第七十五条 有下列行为之一的，处警告或者五百元以下罚款；情节较重的，处五日以上十日以下拘留，并处五百元以上一千元以下罚款：
In its defence filed at the High Court in October, the BBC said it denied that he "has suffered any distress or harassment" as a result of its responses to his requests.