h->next_free = free_table[bucket];
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小规模纳税人符合增值税法第九条第二款规定的，可以向主管税务机关办理一般纳税人登记，并自办理登记的当期起按照一般计税方法计算缴纳增值税。，推荐阅读爱思助手下载最新版本获取更多信息
明知他人从事前款活动，为其提供条件的，依照前款的规定处罚。
，这一点在51吃瓜中也有详细论述
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