(1) the equity of enterprises in general (including the transfer of shares, or shares, buy and sell, should according to the state administration of taxation on several tax equity investment business issues notice "(guoshuifa (2000) no. 118) the relevant provisions. Where the equity transferor should share the accumulated undistributed profit or accumulated surplus accumulation fund of the investor, the income derived from the transfer of equity shall not be recognized as the income derived from the nature of the dividend. According to the engine displacement, divided into a miniature (1 liter), light level sedan (1-1.6 liters), intermediate (1.6-2.5 litres), senior sedan (2.5 4 liters), limousine (4 liters). breakthrough, but said, the final agreement was established to minimize the trade barriers, and to provide enough time to implement change. Investment in securities provides an important channel for the society to raise funds, which is an effective way for enterprises to raise direct financing. 6. The accounting benefit is bound by the prudent principle. According to the principle of prudence, when there are a variety of accounting methods to choose from an economic business of an enterprise, it should choose a method that neither overestimates nor depreciates the benefits. Enterprises manipulate profits to achieve homogenization of profits, most of which adopt the method of overestimating earnings, and the subjective selection of the period of value-added.