liquidation income meaning in Chinese

清算收入
清算收益

Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits , various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital , the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八条外商投资企业进行清算时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，超过实缴资本的部分为清算所得，应当依照本法规定缴纳所得税。