As hicks income concept did not specify what is called "equal wealth", and thus the income concept formed the basis of many debates concept, and the theory of accounting earnings, especially the capital preservation theory has a great influence. In accounting, people used to call "maintaining the same level of affluence" as capital preservation. After all, with tighter regulation and tight capital, high interest rates and high limits mean high risk, but investors should also be careful not to put money in one basket. 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." Then the interest rate theory of the loan is the interest rate theory of neoclassical school, which is proposed to correct Keynes's theory of "liquidity preference". In some ways, the theory of interest rate can be regarded as a synthesis of classical interest rate theory and Keynesian theory. The essence of economic value is human labor in the process of human economic products and relations. The value of the use value of creating products and the labor value of creating production relationship. The value concept in "das kapital" refers to exchange value, which is the essence of capital relations. Can't be replaced by local value The concept of accounting income is called accounting income. According to the traditional view, the accounting income refers to the difference between the realized income and the corresponding expenses. It has the following characteristics: