清算所得

外商投资企业进行清算时，其资产净额超过实缴资本的部分为清算所得，应当依照本法规定缴纳所得税。

When any enterprise with foreign investment goes into liquidation , and if the balance of its net assets exceeds the enterprise 's paid-in capital , the excess portion shall be liquidation income on which income tax shall be paid in accordance with the provisions of this law .

龙岗区副区长熊小平表示，工人对清算所得拥有优先索赔权，然后是地方政府的欠税申索。

According to Mr Xiong , the deputy district chief in Shenzhen , workers have first claim on liquidation proceeds , followed by local government tax claims .

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。

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 .