Finally, a spokeswoman for the tax department confirmed the news, saying it had collected information through the bitcoin exchange and its investors and sources of information to tax the relevant actions. 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. 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. Enterprise due to withdraw, and transfer or liquidation disposal of equity investment and equity investment losses, can be in pre-tax deduction, but the deduction of each tax year equity investment losses, shall not exceed the implementation of equity investment income and transfer income, more than part can be to a tax year after deduction carry forward indefinitely.