第四十九条企业发生的年度经营亏损，依照税法的规定弥补。
Article 49 the annual operating losses that an enterprise suffered shall be fetched up under the provisions of the laws on taxation.
清算终了，如果为清算净收益，应当依照税法规定缴纳所得税。
Income tax is payable on net liquidation profit, if any, in accordance with the tax laws.
依照相关法规进行业务处理，如税法、劳工法、外汇管理条例、公司法等。
Statutory compliance of inter-alia, includes Taxation laws, Labour laws, Foreign Exchange laws, Company Law, etc.
合营企业生产的出口产品，除中国限制出口的以外，依照中国税法的有关规定减税、免税或者退税。
Taxes on export products manufactured by a joint venture other than those restricted by China shall be reduced, exempted or refunded in accordance with the relevant provisions of the Chinese tax law.
合营企业生产的出口产品，除中国限制出口的以外，依照中国税法的有关规定减税、免税或者退税。
Taxes on export products manufactured by a joint venture other than those restricted by China shall be reduced, exempted or refunded in accordance with the relevant provisions of the Chinese tax law.
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