Taxpayers selling immovable properties shall report and pay tax to the local competent tax authorities where the immovable properties are located.

纳税人销售不动产，应当向不动产所在地主管税务机关申报纳税。

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Past doubts have centred on the conflicts of interest when an auditor earns large fees for selling tax advice or consultancy.

过去的问题集中在审计师利用提供税务意见或咨询收取巨额费用而造成的利益冲突。

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Another selling point is that the tax can justify the removal of an assortment of burdensome and costly regulations such as CAFE standards for cars.

另一卖点是，税收可以代替各种各样繁琐和昂贵的规章制度，比如汽车产业的CAFE标准。

youdao

Aside from some end-of-year tax selling and concerns regarding the fiscal cliff, shares of Apple took a brutal beating towards the end of 2012.

FORBES: Why Apple Should Hang-up On The iPhone, iWear Is Next

One optimistic note for the near term, though: Tax selling, which tends to depress stock prices, will end in December and thus lay the groundwork for a January effect (when investors gobble up the marked-down stocks, leading to a mini-rally).

FORBES: Buy Some Insurance

While the stock could continue its roller coaster ride given the concerns of iPhone supply, gross margins and tax gain selling to capture a lower capital gain tax rate before year end I believe that the shares will rebound when investors focus on holiday sales.

FORBES: Can Holiday Sales Rally Apple's Shares?