Men in college were exempt from military service.
在校男大学生免服兵役。
None is exempt from this, on land or in the sea.
从来没有例外，无论是陆地还是海洋。
Only in the last case, the transfer of equity is exempt from taxation.
对后一种情况，在转让股权时应免缴营业税。
Only in the last case, the transfer of equity is exempt from taxation.
对后一种情况，在转让股权时应免缴营业税。
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