... according to commercial law 依照商法 according to tax law 依照税法 account accumulator 科目累加器 ...
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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.
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