(3) according to the state administration of taxation on implementing the < enterprise accounting system > need clear notice on the problem of income tax (no. 45 (2003) of the state administration of taxation), specified in article 3 of the enterprises have been extracted impairment, price or the assets of the provision for bad debts, if the ready to declare the modulated taxable income, transfer related to the disposal of related assets and written off, should be allowed to make the opposite pay taxes is adjusted. Therefore, the enterprise liquidation or transfer unit (or a subsidiary of independent accounting) all of the equity, be liquidated or transfer of enterprise should according to the past has sterilized and increase taxable income of the provision for bad debts such as the amount of asset impairment provision, the corresponding scale down taxable income, increase the undistributed profit, assignor (or investor) share the right Micron has not seen the arrival of a plentiful supply, instead saying that DRAM and NAND demand changes are long-term and sustainable. That means other DRAM and NAND providers will have similar views in coming quarters. Not long ago, U.S. debt long positions were near historic highs. The CFTC's holdings report showed that as of Dec. 12, the 30-year U.S. debt had a net gain of 10.091 million, the highest level since last July. On Wednesday, the U.S. house of representatives passed a revised republican tax reform bill. U.S. President Donald trump has called the tax reform a historic victory, and lower regulation would be good for the economy. The tax reform bill is the largest U.S. tax reform in three decades and the first comprehensive tax reform. The market believes the next rate increase could happen in May 2018, as officials take action to prevent a record low unemployment and wage inflation leading to inflation.