marque (2) enterprise liquidation or transfer of wholly owned subsidiaries and holding more than 95% of the business, should according to the state administration of taxation on printing < enterprise reorganization restructuring on certain questions in the business income tax provisional regulation > notice (guoshuifa (1998) no. 97) of the relevant provisions. Where the investor shall share the accumulated undistributed profit and accumulated surplus of the investor, the income from the dividend of the investor shall be recognized. In order to avoid double taxation on after-tax profits, it will affect the restructuring activities of the enterprise and, when the equity transfer proceeds of the investment party are calculated, the income from the dividend will be deducted from the transfer income. Unlike trading or futures trading, currency trading does not need and possesses a particular market. All trades are executed Over The Counter (OTC) through high-speed interconnected electronic networks. The banks have their own dealing rooms and a lot individual traders trades from other home on specific encrypted foreign exchange trading software platforms. These trading platforms are generally of two sides as online or broker-side trading platforms and direct access or trader-side trading platforms. The value was originally derived from the special material system, the preordering movement of dissipative structure, and the "ordering energy" was the original "value". With the continuous evolution of human beings, "ordering energy" further developed into "generalized and orderly energy", which gradually became the real human value. In a word, the value is derived from the nature, and with the evolution of the human evolution, the development of the society, the development trend of value of ultimate principle is only the movement of the material world and labor of human society. 2. Accounting earnings are based on the assumption of accounting instalments, which refers to the production and operation results of a certain period of time. Early accounting earnings is calculated according to the cash basis, and the modern accounting earnings is according to the classification current income and expenses of accrual basis, after the appropriate ratio calculated. However, the benefits of cash determination are more acceptable to users. The fund's managing director Christine Lagarde said Christine Lagarde, in June 2016, voted to leave the European Union has an impact, the British economic growth this year and in other parts of the world economic growth.