| 1. | 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 |
| 2. | Enterprises that undergo liquidation shall use the period of liquidation as the tax year
企业清算时，应当以清算期间作为一个纳税年度。 |
| 3. | Ordinary liquidation and special liquidation is enacted in the method of liquidation of enterprise with foreign investment
由国家对外经贸部制订的《外商投资企业清算办法》中规定了企业普通清算和企业特别清算。 |
| 4. | Third main part including chapter 5 , 6 which sets forth the relevant resolutions in el and wishes to set up a wholly liquidation system in china
第三大部分是全文的要旨，阐述了建立完整的企业清算体系的重要性及一些具体设想。 |
| 5. | Second main part including chapter 2 , 3 , 4 , in which , the writer introduces and analysis the different types of el system and explores the current legal defects
第二大部分对各种类型的企业清算进行了分别的阐述，同时提出了现有法律规定中所存在的问题。 |
| 6. | All sorts of assets accepted by the state - owned enterprise , upon the liquidation or dissolution of the joint venture enterprise , as a gift or left behind for the state - owned enterprise to use them further gratuitously
（四）企业清算或者解散时，国有企业方接受赠与或者无偿留给国企业方继续使用的各项资产。 |
| 7. | It is composed of several working departments including the items department , enterprise liquidation department , international business arbitration department , litigation department , real estate department and administrative department
本所由项目部企业清算部国际商事仲裁部诉讼部房地产部和行政部组成。 |
| 8. | Article 62 during the partnership liquidation , if the total partnership property is not sufficient to satisfy its debts , the situation shall be handled in accordance with the provisions in article 39 and article 40 hereof
第六十二条合伙企业清算时，其全部财产不足清偿其债务的，依照本法第三十九条和第四十条的规定办理。 |
| 9. | This part elaborates four approaches to retreating for vc : ipo in the second - board market , stock repurchase of venture enterprises or enterprisers , m & a of venture enterprises or enterprisers and liquidation of venture enterprisers
阐述了风险投资传统的四种主要退出途径：在二板市场上首次公开发行股票上市( ipo ) 、风险企业或创业家股份回购、风险企业被兼并收购和风险企业清算。 |
| 10. | The paper makes analysis to the enterprise ' s liquidation ( hereinafter " el " ) system and relative laws and regulations , exploring the legal problems which exiting in all kinds of el methods and relevant liquidation legal system
本文通过对企业清算体系及相关法律制度的论述与分析，探索了各种类型企业清算的方式及相关清算制度中存在的法律问题，提出构建完整的企业清算体系的设想。 |
