第三条 增值税法第三条所称单位，包括企业、行政机关、事业单位、军事单位、社会组织及其他单位。
I'm not even quite sure when the 3614 was introduced, but based on manual
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行政执法机关应当按照行政执法监督意见书的要求及时纠正，并在规定时限内向行政执法监督机构报送纠正情况。
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It meant not all councils needed to make changes to meet the new rules, but the BBC approached each local authority responsible for waste collection to find out what was happening in their area. Further councils have provided responses since this article was first published.
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