（三）国务院税务、财政主管部门确定的其他纳税人。
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西方国家用了数百年时间建立这套制度——土地登记、公司注册、破产法、抵押制度等看似枯燥的法律基础设施，正是资本主义运行的前提。没有它们，再多资产也只是“沉睡资产”。
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Pokémon celebrates its 30th anniversary today, and as you’d expect, Nintendo and The Pokémon Company are cranking up the nostalgia in every possible way. In addition to re-releasing the Game Boy Advance remakes of Pokémon Red and Blue on Nintendo Switch Online, they’re also selling us a Game Boy-shaped portable Pokémon jukebox.