3. The inseparability of shares, that is, shares are the most basic unit of the company's capital, and each share must not be divided; (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 The rise of new tokens and funds From the end of the 19th century to the early 20th century, car designers focused their energies on the development and innovation of mechanical engineering. First half of the 20th century, all about the basic structure of the car has been invented, automotive designers begin from the outside to improve on modelling, and successively introduced the aerodynamics, fluid mechanics, human body engineering and industrial modelling design (industrial aesthetics), etc The U.S. crude oil inventory unexpectedly fell 5.2 million barrels last week, pushing U.S. oil further higher, noted the zero hedge fund. U.S. crude stocks have declined for five consecutive weeks, while gasoline inventories have increased for five consecutive weeks. If there is a clear indication of an increase in the EIA Cushing crude inventory released on Wednesday (December 20), crude stocks could end the five consecutive decline.