Mr Trump also abandoned his trade base, where he made rhetoric rather than concrete action. Yes, he abandoned the trans-pacific partnership (TPP), but Hillary Clinton would do the same. He had thought about dropping the north American free trade law (Nafta), but that could be just a negotiating tactic. He threatened to impose a 50 per cent tariff on goods from China, Mexico and other us trading partners, but failed to do so. The proposal for border adjustment taxes was almost forgotten. Why did yu 'ebao decline? Until then, depositors had not even seen a rise. (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.