The former is a very quick method but, on some operating systems, you might experience problems with non-standard files, such as pipes and devices.

前者是一种非常快速的方法，但是在某些操作系统中，对于一些非标准的文件，如管道和设备，可能会出现问题。

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This paper offers an overall analysis to these problems and puts forward several concrete improvements such as collecting tax instead of fees and adjusting the non-standard tax categories.

本文针对这一问题进行了全面分析，并提出了在规范费的基础上逐步实行费改税，对一些不规范税种局部调整等具体改进措施。

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