In 1946, the famous British economist J.R. hicks, in value and capital, developed the concept of income into a general concept of economic gain. He argues that the real purpose of computing revenues is to make people aware of the amount of money they can spend without making them poorer. Accordingly, he gave a generally accepted definition of "the maximum amount of consumption that a person can spend at the end of the term, at the same level of prosperity". Hicks's definition, though primarily for personal gain, applies to businesses as well. In the case of the enterprise, according to this definition, the enterprise income can be understood as the maximum amount that can be allocated in the enterprise cost accounting period under the same amount of capital at the end of the term and the beginning of the period. Competition refers to the economic subject in order to maintain and expand their own interests and take all sorts of behavior, the behavior of self-protection and expansion efforts in product quality, price and service advantages, varieties, etc. "The tax authorities are investigating allegations of tax evasion after reviewing records of individuals and entities. The authorities are sending a notice to them that they will have to pay a capital gains tax on bitcoin investments and transactions." In terms of the importance of the plan, the plan can be divided into strategic planning and operational planning.