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.

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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.

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第四十五条1994年纳税年度起，个人所得税依照税法以及本条例的规定计算征收。

Article 45. Commencing with the 1994 tax Year, individual income tax shall be computed, levied and collected in accordance with the tax Law and these Regulations.

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