外资企业法实施细则(38)

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2014-6-23 13:35

外资企业清算结束,其资产净额和剩余财产超过注册资本的部分视同利润,应当依照中国税法缴纳所得税。
If , upon the conclusion of the liquidation of a foreign-capital enterprise, its net assets and remaining property exceed its registered capital, the excess portion shall be regarded as profit on which income tax shall be imposed in accordance with the Chinese tax law.

第八十条外交企业清算结束,应当向江商行政管理机关办理注销登记手续,缴销营业执照。
Article 80 Upon the conclusion of the liquidation of a foreign-capital enterprise, it shall go through the procedures for the cancellation of registration with the administrative department for industry and commerce, and to hand in the business license for cancellation.

第八十一条外资企业清算财产时,在同等条件下,中国的企业或者其他经济组织有优先购买权。
Article 81 While disposing of the assets and properties of a foreign-capital enterprise, Chinese enterprises or other economic organizations shall, under equal conditions, have the priority in purchasing the aforesaid assets and properties.

第八十二条外资企业依照第七十五条第(四)项的规定终止的,参照中国有关法律、法规进行清算。
Article 82 In case that a foreign-capital enterprise terminates its business operations in accordance with the provisions in Item (4) of Article 75, its liquidation shall be carried out with reference to the pertinent laws and regulations of China.

第十三章附则
Chapter XIII Supplementary Provisions

第八十三条外资企业的各项保险,应当向中国境内的保险公司投保。
Article 83 With respect to the various categories of insurance for a foreign-capital enterprise, it shall take out insurance from insurance companies within the territory of China.