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本条第一款规定的预缴税款的具体操作办法，由国务院财政、税务主管部门制定。
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And Chagger has personal experience of tumble dryer fires. Some years ago, a fire alarm went off in his own home – in a room where his tumble dryer was operating. "I couldn't believe my ears," he recalls but, on close inspection, he realised a thin layer of smoke was hovering beneath the ceiling above the machine. Chagger was able to deal with the fire safely and says he recommends putting a smoke alarm in the same room as a tumble dryer.
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