纳税人登记为一般纳税人后，不得转为小规模纳税人。
违反治安管理所得的财物，追缴退还被侵害人；没有被侵害人的，登记造册，公开拍卖或者按照国家有关规定处理，所得款项上缴国库。
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But the years before seem to still inspire some people. Check out the Beagle Bros Repository – the homepage is a bit confusing (I think it prominently shows last-updated or last-added things for some reason?), but just use the nav at the top. Maybe it will inspire you, too.
Critics, such as Greg Smith, MP for Mid Buckinghamshire, say soaring costs, delays, abandoned villages and damage to the natural and historic environment mean that it is not worth building.