纳税人登记为一般纳税人后，不得转为小规模纳税人。
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A painful processToday, kernel maintainers who want a kernel.org account must find someone already in the PGP web of trust, meet them face‑to‑face, show government ID, and get their key signed. The process is like a manual, global scavenger hunt. Linux kernel maintainer Greg Kroah-Hartman, speaking at the Linux Foundation Members Summit, described it as a "pain to do and manage." That's because it's tracked by manual scripts, the keys drift out of date, and the public "who lives where" map creates privacy and social‑engineering risk. 。关于这个话题，PDF资料提供了深入分析
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