A senior tax official with knowledge of the investigation said: Above all, they can avoid meddling in parliamentary politics, as the ECB did when Italy's silvio berlusconi government collapsed in 2011. Then they can lower their heads and hope for the best. The value contains human consciousness and the double development of life, including the unity of human and external nature. All the development of the self - world is of value. The core essence of value is the free man, and the man who creates himself is the free man. Man is the ultimate object of value, man is the value ontology, man's behavior is the source of value, and the development of man is the result of value. The development of human beings is the unity of human's inner contradictions and external contradictions. It is the overall development of human consciousness and human life and the whole development of human and nature. That is, the self-creation of man and the unity of external creation and creation of nature, and the creation of this freedom is also the value behavior, so the whole value is the realization of freedom (3) according to the state administration of taxation on implementing the < enterprise accounting system > need clear notice on the problem of income tax (no. 45 (2003) of the state administration of taxation), specified in article 3 of the enterprises have been extracted impairment, price or the assets of the provision for bad debts, if the ready to declare the modulated taxable income, transfer related to the disposal of related assets and written off, should be allowed to make the opposite pay taxes is adjusted. Therefore, the enterprise liquidation or transfer unit (or a subsidiary of independent accounting) all of the equity, be liquidated or transfer of enterprise should according to the past has sterilized and increase taxable income of the provision for bad debts such as the amount of asset impairment provision, the corresponding scale down taxable income, increase the undistributed profit, assignor (or investor) share the right Ť he returned to the top five-year bond, because record lows in January has significantly improved, now pay 22 PC more than the beginning of the year.