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一般纳税人实行登记制度，具体登记办法由国务院税务主管部门制定。
报告引用覆盖全球逾15万名受访者的调查数据显示，2026年中国在“科技与创新国际认知”排名中跃居全球第一。报告认为，这得益于中国在电动汽车、人工智能、可再生能源领域的领先地位，以及大型数字平台在中国的广泛应用。