calculating profit economics The essence of the plan is to identify the objectives and the ways and means to achieve them. Therefore, how to move towards the established goal and achieve the organizational goal, the plan is undoubtedly the standard of all behaviors in the management activities. It directs people in different Spaces, time and positions to achieve their goals in an orderly fashion around a general goal. If there is no planning instruction, the manager will be shown as aimless aimlessness, and the manager will be shown as the policy decision to make decisions and make decisions. The result must be the chaos of organizational order, and the result of a lot of work. In a modern society, it can be said that almost every undertaking, every organization, and even every person's activities cannot have no blueprint. (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. 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. Based on the above two kinds of comparison and analysis of the concept of earnings, reveals the inadequacy of accounting earnings, i.e., the accounting income does not take into account inflation, the production gains, goodwill to improve the impact of changes and their value, and can be found on only the pursuit of reliability, and can be measured, which affect the enterprise's profit ability and continuous operation ability. Accounting, since the 1950 s began to pay attention to absorb the income concept of some reasonable kernel of economics, the concept of modern accounting theory of income in the income concept of economics. 2. Equality of shares, that is, each share of the same kind shall have equal rights; The "fish-type duck tail" model partially overcomes the lift of the air when the car is traveling at high speed, but it does not fundamentally solve the problem of lift of the fish. After a lot of exploration and experimentation, the designer finally found a new type of model - wedge. This type of vehicle is to tilt the body forward downward, and the back of the body is as straight as a knife, which can effectively overcome lift.