Propagating the value proposition of the public chain to new participants - redefining "profit" to cover economic and social value. Before the law came into force, start-ups could only raise money from qualified investors, and everyone was eligible to become a start-up investor after the jobs bill came into force. (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 These managerial accounting questions relate to effective cost assignment and optimal spending budget tips for a company enterprise-the appropriate mix of costs management strategies that maximizes the return on investment and shareholders' wealth while minimizing the price tag on operations, simultaneously.