清算所得 meaning in Chinese
income at liquidation
Examples
- Notice on question concerning applicable regular tax reduction
国家税务总局关于外商投资企业清算所得适用定期减免税问题的通知 - Before the deregistration formalities are handled , an enterprise shall make a declaration to the tax organ and pay the enterprise income taxes on the basis of the income of the liquidation
企业应当在办理注销登记前，就其清算所得向税务机关申报并依法缴纳企业所得税。 - You should fill out this return truly and correctly and submit it to local tax authorities together with liquidation balance sheet , audit report signed by a c . p . a registered in china and other supporting documents
你企业应当将清算所得（亏损） ，如实填写本表，报送当地税务机关，并附送清算资产会计报表、中国注册会计师的查账报告及有关的说明材料。 - 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。