... 企业股份制经营 joint-stock system operation&n 企业清算 liquidation of enterprise 企业联营 joint operation of enterprises ...
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Article 3 the liquidation of enterprise shall abide by the principles of open and justice.
第三条企业清算应当坚持公开、公正的原则。
The debtors of a bankrupt enterprise and persons holding the property of a bankrupt enterprise can repay debts or deliver property only to the liquidation team.
破产企业的债务人和财产持有人,只能向清算组清偿债务或者交付财产。
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。
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