外商投资企业清算

现行企业法人清算制度除外商投资企业清算制度有清算期限的规定外，其余均无清算期限的规定。

The present settlement has not made the provisions for settlement limit except the settlement of the foreign investment .

外商投资企业特别清算探讨

A brief discussion about the practice of special clearings in foreign investment enterprise

外商投资企业财产清算法律问题

The Issues Concerning the Liquidation on Assets of FIEs

本文主要阐述了外商投资企业特别清算中的实务问题，探讨解决的法律对策，并提出相关的立法建议。

This article mainly expounds the problems concerning the practice of special clearings in foreign investment enterprise and sets forth legal countermeasures to solve these problems , also puts forward suggestion on relative legislation .

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 .