第七条 自然人属于小规模纳税人。不经常发生应税交易且主要业务不属于应税交易范围的非企业单位，可以选择按照小规模纳税人纳税。
Both deals raised competition concerns and are expected to face scrutiny from regulators in the US and Europe.
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While it didn’t make the cut, the Instax Square SQ1 is also worth a brief mention. Like the Mini 12, the Square SQ1 produces good-quality shots, is easy to set up and use, and features a built-in selfie mirror. The reason we didn’t include it above, however, is that it costs nearly twice as much as the Mini 12 at $159.95, though we do sometimes see it on sale for $100. That said, it might be worth a look if you prefer large 2.4 x 2.4-inch square prints and relatively true-to-life photos over vintage-looking stills. After all, the SQ1 is still cheaper than the Polaroid Flip and produces higher-quality images than the Kodak Mini Shot 3 Square Retro, which also prints similarly sized square shots.