The theory of modern political economy in China holds that the profit under the socialist system is the form of the value of the surplus products created by the workers for the society. The value composition of the product is c+v+m,c+v is converted into production cost, and the m is part of the surplus product created by the laborer for the society, which translates into profit for the enterprise. The specific form of socialist profit is: to realize profit, that is, the balance of the sales revenue of the enterprise minus the expenses of various expenses; To pay the profits in accordance with the provisions to the national financial department; After tax profit, that is, the profit of the enterprise shall be returned to the enterprise in accordance with the state provisions. "Conceptual framework" published by the financial accounting standards board “It’s time to end this undercutters’ charter and for the government to scrap this loophole. It’s recent review into modern employment practices called for precisely that.” Tax on the transfer of stamp duty equity. Equity transfer are two situations: one is in Shanghai and shenzhen stock exchange trading or managed enterprise equity transfer, the transfer shall be in accordance with the securities (stocks) stamp duty tax rate of 3 ‰ securities (stocks) stamp duty. The second is the transfer of equity in an enterprise which is not traded on the Shanghai or shenzhen stock exchange or in custody. The transfer shall be held on September 18, 1991 There are many types of plans that can be classified according to different criteria. The main classification criteria are: importance of plan, time limit, clarity and abstraction. However, according to these classification criteria, the type of plan obtained is not independent of each other, but is closely related. For example, short - term and long-term plans, strategic plans and job plans, etc.