1. Enterprise income tax Canning's view Surplus value is created by employing workers in the process of direct production, but it must be transferred to the currency before it can be realized. Whether or not the goods can be sold and sold at what price, profits can be achieved and how much they can be achieved will depend on the specific conditions of supply and demand and market competition. In particular, capital goods of retrieval from the industry capital movement become the commercial capital, specific implementation of commodity value and surplus value function, and accordingly obtain business profits, make the relationship more complicated and more likely to cause mystification. In the process of circulation, some factors restricting the production process, or with, or to the conflict between capital and labor, into between capital and capital, pure relationship between buyers and sellers, and so on, all this will cover the production process with the difference between the circulation process, it is easier to put the cost price as the intrinsic value of the real goods, consider profit higher than the result of the sale of commodity value, the surplus value and commodity value contained in the implementation, in the process of circulation has been reversed expression is created from the sale. Because, the original business profits are exploited by industrial capital in the process of production to the part of the surplus value of transformation of form, but is considered in the process of circulation through the buy low sell high, produce, or paid by consumers upon. And class relations are distorted, business profits are reflect the commercial capitalist through industrial capitalists to hire laborers, the relationship between exploitation and exploitation were buried, and distortion of between capitalist and capitalist and capitalist with pure commodity trading relationship between the consumers. Google just announced financial results for its fourth quarter that ended on December 31st 2013. According to its earnings report, the search giant's gross total consolidated revenue was $16.86 billion, a growth of 17% when compared to the same quarter this past year. Its segment revenue were only available in at $15.72 billion, a 22-percent jump year-on-year over 2012's numbers that have a revenue of $12.91 billion.