With the development of social division of labor and market economy, the concept of market is also developing and deepening, and the multiple meanings of different levels are reflected in the deepening of the project. (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 Including ambulances, fire engines, sanitation vehicles, TV and radio cars, airport operations, municipal construction projects, etc. Interest rate 7. Efficiency. The efficiency of the plan mainly refers to the time and economy.