profit break even point Tax on the transfer of stamp duty equity. Equity transfer are two situations: one is in Shanghai and shenzhen stock exchange trading or managed enterprise equity transfer, the transfer shall be in accordance with the securities (stocks) stamp duty tax rate of 3 ‰ securities (stocks) stamp duty. The second is the transfer of equity in an enterprise which is not traded on the Shanghai or shenzhen stock exchange or in custody. The transfer shall be held on September 18, 1991 At this year's Shanghai international wine and spirits trade exhibition, we found more and more Brazilian exhibitors. It is believed that with the deepening of china-pakistan economic and trade relations, Brazilian wines can make a big difference in the Chinese market. Late last year, as Brazil's wine industry "leader" of the aurora winery has completed a total for the Chinese as much as 2.16 million barrels of wine export agreement, broke the single export record the wine industry in Brazil, which may be the trend of arguments. He said in the earnings call, the result of "shows the Micron company continued strong executive ability, market environment reflects the strategic importance of memory and flash memory storage, as well as the fundamentals of supply and demand state of health." The investment quantity is the decreasing function of interest rate, saving is the increment function of interest rate, and the change of interest rate depends on the equilibrium point of investment quantity and saving amount. Keynes's theory of money supply and demand decided that interest rates were a monetary factor rather than an actual factor. The correlation between optimal spending budget and effective activity-based costing is very important to sound business strategic options designed to maximize the wealth producing capacity from the enterprise. In these series on effective cost assignment and optimal cash strategy, we're going to focus on the pertinent strategic cost questions and proffer some operational guidance. Although an enterprise's internal trade fair eliminates or reduces some of the market transaction costs, it also brings with it the specific transaction costs of the enterprise. The main reason for this defect is also the incompleteness of information. Specifically, first, there are various contractual relationships among enterprises, including contractual relationship between enterprises and workers, contractual relationship between enterprises and managers, etc. The enterprise should supervise the work of the workers and products that it employs, as well as the managers and other personnel, and induces them to work hard for the enterprise. So, companies are signing contracts and spending on oversight and incentives. Secondly, on the one hand, corporate decision makers often need to obtain information from subordinates. On the other hand, the decision-making information of the upper level of the enterprise should be realized by passing it to the subordinate. The information transmission of these two different directions will be distorted by the increase of subordination of enterprise scale, resulting in the loss of enterprise efficiency. Once again, the subordinate of the enterprise often conceals or passes the wrong information to the superior for selfish motives, so that the superior can make decisions that benefit the subordinate. Or, the subordinate's decision to the superior only passes or executes the part that is advantageous to oneself. These will result in the loss of enterprise efficiency. Thus, the expansion of enterprises is limited. According to coase's theory, the scale of the enterprise should be expanded to this point, that is at this point to increase the cost of an internal exchange cost equals the cost through the market exchange cost and so on.