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（三）国务院财政、税务主管部门规定的其他情形。
。safew官方下载对此有专业解读
One thing that Nava has got me thinking about is the deep history of gesture. Gesture exists on the borderland between nature and nurture. Certain physical actions are so universal that they communicate effectively not just across human societies but across species: bared teeth, for instance. Other gestures encode more specific cultural patterns, but do so in a way that is more expansive than language.
Фото: Екатерина Чеснокова / РИА Новости
So, what does it all mean?