1.
Fraud occurs when the transit cigarettes do not arrive at their declared destination, but are sold without taxes on the black market.
当过境运输的香烟没有到达它们声称要到达的目的地并在黑市被免税销售时，欺诈便出现了。
2.
If the sales amounts have not been separately accounted for, no exemption or reduction is allowed.
未单独核算销售额的，不得免税、减税。
3.
Sales and value added taxes are collected by businesses at the time of sale.
销售税与增值税在销售时代征。
4.
The selling of ordinary dwelling houses purchased by individuals is exempt from business tax on condition the purchasers have lived in the houses for more than a year.
对个人购买并居住超过一年的普通住宅，销售时免征营业税；
5.
Collective and private industrial commercial enterprises which produce and sell national necessities are exempt from industrial and commercial taxes.
生产销售民族必需品的集体、个体工商企业免征工商税。
6.
In case the aforesaid duty- free materials are approved to be resold within China or put on sale on the domestic market, relevant taxes shall be levied or made up according to law.
上述免税进口物资经批准在中国境内转卖或者转用于国内销售的，应当依法纳税或者补税。
7.
Taxes shall be paid or supplemented in accordance with regulations in cases where the above tax-exempt import materials are approved for sale in China or diverted to the production of goods for sale in China.
上述免税进口物资，经批准在中国国内转卖或转用于在中国国内销售的产品，应照章纳税或补税。
8.
without the approval of the Customs and before settling defaulted taxes, sale for profit in China of bonded goods approved for import for the purposes of processing, assembly, and compensated trade, including raw and processed materials, parts, finished products, and equipment;
未经海关许可并且未补缴应缴税额，擅自将特定减税、免税进口的货物、物品，在境内销售牟利的。
9.
Article 18 For taxpayers whose sales amounts have not reached the VAT minimum threshold stipulated by the Ministry of Finance, the VAT shall be exempted.
第十八条纳税人销售额未达到财政部规定的增值税起征点的，免征增值税。
10.
Could I claim the GST?
我可否取回销售税？
11.
business property relief
营业财产出售减免税
12.
Analysis of Sales Incomes and Sales Volume Value Added Tax;
销售商品收入与增值税应税销售额的差异分析
13.
some personal expenses are tax deductible.
有些个人开销是免税的。
14.
discharge of tax obligation
撤销或免除纳税义务
15.
sales tax (tax paid by a customer who buys retail goods)
销售税（由购买零售商品的顾客所付者）.
16.
Tax on sales or operation of the year
本年销售(销货)或营业税金
17.
Confirmation of Value Added Tax on Sales in Different Selling Modes;
不同销售方式下应纳增值税销售额的确定
18.
Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.
纳税人生产的应税消费品，于销售时纳税。