liquidation basis 中文意思是什麼
liquidation basis
解釋
清算基礎- liquidation : n. 1. （公司等的）清理，清算；（債務的）清償，了結；（資產等的）變現。2. 清除，消滅；取消，殺掉。
- basis : n. （pl. bases ）1. 基礎；基底；臺座；【地質學；地理學】坡基。2. 根據，基準。3. 主要成份；主藥。4. 【數學】基。
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Then he discusses the theoretical basis of liquidation from two different points of view, that is : national control on economy and corporate social responsibility are the theoretical basis of corporate liquidation
其次，從宏觀與微觀兩個角度，對公司清算制度的理論基礎進行了較為深入的分析。作者認為，國家干預經濟的思想與公司社會責任的觀念構成了公司清算的理論基礎。 -
From the author ’ s point of view, the root of aforesaid problems lies in the similarity of the rules of liquidation organized by a court with the rules of liquidation committed by a company on voluntary basis as a result from the court ’ s lack of necessary compulsory measures and system guarantee, and in the missing of the system of special liquidation of companies
作者認為上述問題的根源在於法院缺乏必要的強制措施和制度保障而造成的法院組織清算規則與公司自願清算規則的類同化，在於公司特別清算制度的缺失。應當對域外特別清算制度展開深入研究，在借鑒的基礎上加以符合國情的改造，盡快建立具有我國特色的實用的公司特別清算制度。 -
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
企業應當在辦理注銷登記前，就其清算所得向稅務機關申報並依法繳納企業所得稅。
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