detailed profit and loss account (3) monetary benefits -- increase the monetary value of assets. There are both measurable and unquantifiable benefits in these three different forms of income. Among them: mental income is too strong to measure, monetary gain is easy to measure because of the static concept of value change. Economists, therefore, focus only on actual earnings. Before that, what is the nature of the enterprise itself is an issue that has been ignored by traditional microeconomic theory. In the traditional microeconomic theory, is the manufacturer's production process as a "black box", namely enterprise is abstracted into a from input to output a "black box" of the pursuit of profit maximization. The income or loss of equity investment in an enterprise refers to the balance of the income of the enterprise due to the withdrawal, transfer or liquidation of the equity investment. The income from the transfer of equity investment shall be incorporated into the taxable income of the enterprise and shall pay the enterprise income tax according to law.