Actuarial model on donation and retirement payments;

Under the condition that the interest rate is positive we creat a model with standard wiener process and Poisson process about random interest rate,then get the actuarial present value of donation and the formula of the premium,we also get the value of pension benefit in the fixed-benefit plan and its present value.

Interpretation of taxation policy of papermaking industry and enterprise tax risk avoidance;

In the years of Emperor Tonxzhi and Guangxu, the Qing government carried out several large scale campaigns for relieving people in stricken areas in which donations were made, and those who donated would be given an official title.

It also points out suggestions, such as setting up geological prospecting risk fund, bringing up and regularizing the market of mining rights, strengthening the support of commercial geological work and perfecting macro-control of mining prospecting and development.