Deposits collected by a taxpayer on packaging materials leased or lent out in the sales of goods and that are recorded and accounted for separately are not included in the sales amount for tax levy.

纳税人为销售货物而出租出借包装物收取的押金，单独记帐核算的，不并入销售额征税。

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Value-added Tax is generally levied on all activities including sales of goods, provision of processing, repairs and replacement services.

对所有货物销售、加工、修理修配行为一律征收增值税；

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This levy would repeal nearly all federal taxes (including the income tax and the payroll tax) and replace them with a single-rate national sales tax on the purchase of all goods and services.

FORBES: Do Republicans Really Want to Cut Taxes on the Wealthy and Raise Them on Everyone Else?

If this is a product-based business, the govt reaps twice, once via the higher taxes intially charged to the business owner and then again on sales tax charged through sale of goods.

FORBES: Small Businesses Should Cheer The Fiscal Cliff

Among his latest measures is a halving of the sales tax on capital goods.

ECONOMIST: Cavallo struggles to get a grip on Argentina��s economy