(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. Managing a business's operations, marketing and purchases activities and expense management are just some from the decisions that management needs to deal with. After they have designed a assist the company will then must decide what to do with those profits. Among the choices for using income is: operations, returning cash to shareholders, or keeping profit reserve for future use. In this article we discuss how you can calculate expanding the figure that's reported as retained earnings on balance sheets and presenting a review of why a company would want to keep a reserve. However, smaller, yet unestablished, Banks are still keen to attract new businesses, such as the recent announcement of Atom Bank, a multi-million dollar mobile provider for investors. All things in the world are constantly moving. In all attributes of matter, motion is the most basic attribute, and other attributes are specific manifestations of motion attributes. For example, spatial attribute is the broad embodiment of physical activity. Time attribute is the persistence of material movement. Material movement form is varied, for each specific material movement form the corresponding form of energy, such as: and macro mechanical movement of the object corresponding to the form of energy is kinetic energy; The energy form corresponding to the molecular motion is heat energy; The energy form corresponding to the atomic motion is chemical energy; The energy form corresponding to the directional motion of charged particles is electric energy; The energy form corresponding to the photon motion is light energy; And so on. The motion characteristics of two objects can be described and compared by some physical quantity or chemical quantity. For example, two objects that make mechanical motions can be described and compared by physical quantities such as speed, acceleration and momentum. The current can be described and compared with current strength, voltage, power and so on. , but when the movement form phase at the same time, not two material movement characteristics only can describe and compare each other quantities is energy, the energy feature is moving all the common characteristics of material, energy scale is measure all movement in the form of a general. Thus, a new philosophical definition of energy can be made. Mr Trump's deceptive tweets about us companies, pushing for offshore production or tax reversals, are only cheap talks, and business leaders know. The manufacturers fooled Mr Trump into thinking they would continue to quietly move their operations to Mexico, China and elsewhere in the us. And the upcoming international terms of tax legislation will make American multinationals have greater incentive to investment, employment and production abroad, at the same time the use of transfer pricing and other solutions in the lower stripping profits tax area. Jeffrey Currie of Goldman sachs analyst and Michael Hinds, wrote in the latest report, the next three months, six months and 12 months of gold prices were at $1225 an ounce and $1200 an ounce and $1225 an ounce.