纳税人登记为一般纳税人后，不得转为小规模纳税人。
"Mendonça Filho's film explores a time of political corruption, violence, and warranted paranoia through a human lens," I wrote in my review. "With Moura's powerful performance framed by a reverent, authentic aesthetic, The Secret Agent is a deeply humanised look at a historical moment of authoritarianism and government corruption. It's a must-see."* — S.C.
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前國家人權館館長、東吳大學政治系教授陳俊宏以「我們是自己故鄉的異鄉人」，來形容台灣社會對自身歷史的無知。他向BBC中文表示，台灣學生對曼德拉、馬丁路德金恩的故事耳熟能詳，卻未必真正理解發生在這片土地上的國家暴力，「這不是學生冷漠，而是整個公共知識結構長期缺席的結果。」
As the spacecraft re-emerged from the darkness, Lovell was first to announce the good news. "Please be advised," he said as the radio crackled back into life, "there is a Santa Claus."