gross profit percentage (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 This is one of several economic forecasters who will suffer a downturn if voters leave the eu. Western economists further point out that the main factor that leads to the difference between trading costs in markets and businesses is the incompleteness of information. Because of the incompleteness of the information. Any party of a contract will be trying to collect, information and access to what they didn't have to monitor each other's behavior, and try to constraints, and afterwards to punish in advance of each other's default behavior and so on. All these practices produce transaction costs. As a result of these practices in the market and the enterprise can take different forms, so the corresponding transaction costs is not the same, in particular, under the condition of asymmetric information, in the process of market transactions, transaction cost, as a result of these practices are often very high. Therefore, through the organizational form of enterprises, some market transactions can be internalized to eliminate or reduce the high transaction costs generated by some market exchanges. Full market competition will make economic activity full of vigor and vitality. The U.S. energy information administration (EIA) data also showed that in 2016, people and cargo transportation energy consumption accounted for about 29 percent of total U.S. energy consumption. Of these, about 92 percent of the total energy consumed by the U.S. transportation department is petroleum products.