The one-time pre tax deduction of fixed assets refers to the equipment and appliances newly purchased by the enterprise during the period from January 1, 2018 to December 31, 2020. If the unit value does not exceed 5 million yuan, it is allowed to include the one-time cost expense in the current period for deduction when calculating the taxable income, and depreciation is no longer calculated annually.
 If the unit value exceeds 5 million yuan, it is still in accordance with the implementation regulations of the Enterprise Income Tax Law, the Notice of the Ministry of Finance and the State Administration of Taxation on Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (CS [2014] No. 75), and the Notice of the Ministry of Finance and the State Administration of Taxation on Further Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (CS [2015] No. 106) And other relevant regulations.
 Article 72 of the Company Law: Right of First Refusal
 The people's court shall notify the company and all shareholders when transferring the shareholders' equity in accordance with the mandatory enforcement procedures prescribed by law, and other shareholders have the preemptive right under the same conditions. If other shareholders fail to exercise the preemptive right within 20 days from the date of notification by the people's court, they shall be deemed to have waived the preemptive right.