Are you thinking of starting your individual business, but concerned with the price? A smart move that will save entrepreneurs money with all the latest technology is working virtually-from the comfort of your own home. When you consider starting your personal home based business, first of all , visit the mind will probably be time savings and money while spending plenty of leisure time with the fam and also the flexibility of earning your own schedule. The views of munoz and sprawus (2) enterprise liquidation or transfer of wholly owned subsidiaries and holding more than 95% of the business, should according to the state administration of taxation on printing < enterprise reorganization restructuring on certain questions in the business income tax provisional regulation > notice (guoshuifa (1998) no. 97) of the relevant provisions. Where the investor shall share the accumulated undistributed profit and accumulated surplus of the investor, the income from the dividend of the investor shall be recognized. In order to avoid double taxation on after-tax profits, it will affect the restructuring activities of the enterprise and, when the equity transfer proceeds of the investment party are calculated, the income from the dividend will be deducted from the transfer income.