第四十六条 经省级以上财政、税务主管部门批准由总机构汇总申报纳税的，批准部门可以规定由分支机构预缴税款。
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From the Claude Code quickstart.
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There are a few subtle upgrades to the Mini 41, however. A textured grip in the front makes it easier to hold, and its shape makes shooting in landscape mode more comfortable. But those are small differences, and at their core, the cameras offer the same experience. Since the Instax Mini 12 retails for less, I ultimately believe it’s the better value; however, if a fashionable, mature look appeals to you, the Mini 41 is a great alternative, especially if you can find it on sale.