undistributed net income 中文意思是什麼

undistributed net income 解釋
未分配凈收益
  • net : n 因特網。 supply Net services 提供因特網服務。 n 1 網,網眼織物,(花邊的)織物。2 網狀物,網狀...
  • income : n (定期)收入,所得,收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  1. Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law

    第十八條外商投資企業進行清算時,其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額,超過實繳資本的部分為清算所得,應當依照本法規定繳納所得稅。
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