转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额。
Earnings from property transfer; the taxable income should be the balance of total income deducting net value of property.
因为在增加应纳税额和课以处罚之后，税收官员就可以依据民事程序扣押财产以支付增加的税款，以次收缴违法者所获得的利润。
Because after the assessment of taxes and large penalties, tax collection officers can civilly seize assets to pay the additional taxes, thus depriving an individual of untaxed profits.
纳税义务人的货物或者其他财产本身不可分割，又没有其他财产可以扣留的，被扣留货物或者其他财产的价值可以高于应纳税款。
If the taxpayer's goods or other property is, per se, inseparable and there is no other property to detain, the value of the detained goods or other property may be higher than the payable tax.
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