liquidation income [金融] 清算收入 ; 清算收益 ; 清算所得
Liquidation income tax 清算所得税
liquidation income method 变现收入法
Given how liquidation income details 财务报表研究 ; 财务报表专区
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。
Members of a liquidation team shall not take advantage of their functions and powers to accept bribes or other illegal income, or to take illegal possession of the property of the company.
清算组成员不得利用职权收受贿赂或者其他非法收入，不得侵占公司财产。
Income tax is payable on net liquidation profit, if any, in accordance with the tax laws.
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。
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