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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This decision seems to be one of the more hotly-contested among ergo enthusiasts. A conventional keyboard has staggered keys, with each row slightly offset to the rows above and below it — so the A key is about halfway between the Q and W above it. This is a holdover from vintage mechanical typewriters, in which each press activated a hammer that smashed ink onto paper in the shape of a letter. To fit the hammers as close together as possible, while still allowing for finger pads, the keys were staggered.