Article 16 in case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.

第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。

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Profits tax: collection standard is in Hong Kong, 16.5% of the net profit gains. If the enterprise does not profit or not is in Hong Kong area, earned income, do not need to pay tax.

利得税：收取标准是在香港地区所得纯利润的16.5%。如果企业不盈利或不属于在香港地区赚取的收入，就不需要交税。

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Revenue is the key financial indicators for corporate profit basis, the enterprise is a major source of funds, the income level of a direct impact on the size of the net.

收入既是企业主要财务指标利润的基础，又是企业的主要资金来源，收入的高低直接影响着净利润的大小。

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The stock also looks relatively less expensive according to the price-to-sales, price-to-cash flow (in the sense of net income plus depreciation) and enterprise multiples.

FORBES: Magazine Article

It's too soon for Disney--no earnings recovery around the corner--but Fox Entertainment (27, FOX) is a buy with enterprise value (equity plus debt) at 11 times operating income (net before depreciation, interest and taxes).

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