New IRS Commissioner, John Koskinen, in the public announcement states, "We're expanding the Streamlined Procedures to pay for a significantly broader band of US taxpayers we presume are on the market who have still did not disclose their foreign accounts but who were not willfully evading their tax obligations. To encourage these taxpayers to come forward, we're expanding the eligibility criteria, eliminating a cap for the quantity of tax owed to qualify for the program, and getting rid of a questionnaire that applicants were required to complete." In 2010, China overtakes Japan being the other world's economy. According to economists, China remains to be a developing country with fast pace of growth. Data released that Japan\'s gross domestic product is $1.286 trillion while it is worth $1.335 trillion for China. Another source demonstrates Japan keeps growing at 2-3 percent in compared with 10 % a year of China. Based on the above two kinds of comparison and analysis of the concept of earnings, reveals the inadequacy of accounting earnings, i.e., the accounting income does not take into account inflation, the production gains, goodwill to improve the impact of changes and their value, and can be found on only the pursuit of reliability, and can be measured, which affect the enterprise's profit ability and continuous operation ability. Accounting, since the 1950 s began to pay attention to absorb the income concept of some reasonable kernel of economics, the concept of modern accounting theory of income in the income concept of economics. Managing a business's operations, marketing and purchases activities and expense management are just some from the decisions that management needs to deal with. After they have designed a assist the company will then must decide what to do with those profits. Among the choices for using income is: operations, returning cash to shareholders, or keeping profit reserve for future use. In this article we discuss how you can calculate expanding the figure that's reported as retained earnings on balance sheets and presenting a review of why a company would want to keep a reserve. Accounting earnings include only realized gains, and exclude unrealized gains and losses, the economic benefits will be enterprise's operating earnings and are favorable to the same treatment, regardless of whether they have been implemented. Thus, in general, accounting gains are less than economic gains, and the difference is mainly in the interest. Interest rate, in the form of expression, refers to the ratio of the amount of interest to the total amount of borrowed capital in a certain period of time. [1] the interest rate is the interest level per unit time of the unit currency, indicating the interest rate. Economists have been looking for a theory that can fully explain the structure and change of interest rates. Interest rates are usually controlled by the central bank of the country and administered by the federal reserve board in the United States. Today, interest rates are one of the important tools for macroeconomic regulation.