第二十六条 增值税法第二十四条第一款第一项所称农业生产者，是指从事农业生产的单位和个人；农产品，是指初级农产品。
（五）多次发送淫秽、侮辱、恐吓等信息或者采取滋扰、纠缠、跟踪等方法，干扰他人正常生活的；
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