Option A, under special tax treatment conditions, the tax basis of the acquired enterprise's equity is determined by the original tax basis of the acquired equity; Option c, when the general tax treatment is applied, the losses of enterprises related to the separation of enterprises shall not be carried forward to make up for each other; Option D, when special provisions apply to the restructuring transaction, the gains or losses of asset transfer shall not be recognized for the equity payment part of the transaction, and the corresponding gains or losses of asset transfer shall still be recognized for the non-equity payment part during the current transaction, and the tax basis of the corresponding assets shall be adjusted. Gain or loss of asset transfer corresponding to non-equity payment = (fair value of transferred assets-tax basis of transferred assets) × (amount of non-equity payment ÷ fair value of transferred assets).