(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. Investment refers to the specific economic subject in order to reap the benefits in the foreseeable future period or capital appreciation, within a certain period of a certain subject matter in the field of putting enough amount of money or currency equivalent physical economic behavior. It can be divided into physical investment, capital investment and securities investment. The former is to put money into the enterprise, make a certain profit through production and operation. The latter is to purchase the shares and corporate bonds issued by the enterprise and indirectly participate in the profit distribution of the enterprises. Securities investment analysis method mainly has the following three: analysis of fundamental analysis, technical analysis, evolution, in which the fundamental analysis is mainly used in the choice of investment subject matter, technical analysis and evolution analysis is mainly used in the specific investment operation on the judgment of time and space, as a useful supplement to improve effectiveness and reliability of investment analysis. 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 Point 4: look at the guarantee. If the high yield p2p wealth management products of the platform are guaranteed, and the strength of the guarantee company, investors need to study it clearly. Recently, the yield of celestica monetary fund balance treasure has attracted the attention of investors, since August, balance of treasure yields falling, so far, the balance of monthly average yield has fallen below 4%. Loading may be the work which is invested in a work centre. For example, time might be lost while changing over from making one component to another. If your machine breaks down, it won't be available. If there is machine reliability data available, this should also be considered. Sometimes the equipment might be awaiting parts to arrive or be 'idling' for many other reason. Other losses could have an allowance for the machine being run below its optimum speed plus an allowance to the 'quality losses' or defects which your machine may produce. Of course, several losses should be small or non-existent in the well-managed operation. Finite loading is an approach which only allocates work to a work up to set limit. This limit is the estimate of capacity for that work centre (in line with the times designed for loading). Infinite loading can be an way of loading work which doesn't limit accepting work, but instead tries to handle it. There are many things you plus your children are capable of doing over a rainy day. For instance you might watch T.V. Or you might take action that might be more educational for you and your children. You along with your children are capable of doing a science project. You are probably wondering the reason why you may want to perform a science project. Here are 5 reasons science projects are wonderful activities for rainy days.