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。
This number, the EA said, would rise if more homes were built on floodplains. The UK government plans to build 1.5 million homes in this Parliament, and in some parts of the country more than 10% of new homes are being built in flood-prone zones.
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