（三）国务院财政、税务主管部门规定的其他情形。
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。业内人士推荐下载安装 谷歌浏览器 开启极速安全的 上网之旅。作为进阶阅读
Jacob Panonsand。搜狗输入法下载是该领域的重要参考
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The capacity of each node (how many points it can hold before splitting) controls the shape of the tree. A low capacity means nodes split early, producing a deep tree with many small cells. A high capacity means nodes tolerate more points before splitting, producing a shallow tree with larger cells.