第四十四条 按次纳税的纳税人，销售额达到起征点的，应当自纳税义务发生之日起至次年6月30日前申报纳税。
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However, critics in the nation have expressed concern that Google could now come in and monopolize the market. "If Naver and Kakao are weakened or pushed out and Google later raises prices, that becomes a monopoly. Then, even companies that rely on map services — logistics firms, for example — become dependent [on Google]," geography professor Choi Jin-mu told Reuters.，详情可参考safew官方下载
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（二）在铁路、城市轨道交通线路上放置障碍物，或者故意向列车投掷物品的；