Therefore, this kind of problems should be discussed, a more perfect law should be made to perfect our tax benefits by the discussion and co - operation with other countries in the world.

This article discusses the accounting issues of option - based ccmpensation in detail, including accounting recognition, accounting measurement, the influence of renumciation, accounting, repurchase and re - pricing of tax benefit.

And the design of tax planning should be based on the aim of maximum after - tax yield.

Based on his interest doctrine,interest is divided into personal interest,public interest and social interest,and sacrificing the least interest to achieve the maximization of interest is treated as the standard of conflict of the interest.