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. 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。
Taxpayer: by the way, should we pay enterprise income tax if we received net income by the transfer? 纳税人:股权转让如果有收益是否要缴所得税?
The rights got by the second way above that can lower the property liabilities rate of the enterprise, but it also lower the net income to net assets ratio and the other shareholders 'income of the enterprise. 土地使用权作价入股可以降低企业的资产负债率,但也降低了净资产的收益率,降低了企业其他股东的收益。
How to achieve enterprise value maximization, in specific business activities, we often assess it through the business of financial indicators, in which the most important indicator is the net income per share ( EPS). 如何实现企业价值最大化目标,在具体的企业经营活动中,往往通过企业经营的财务指标来考核,其中最重要的指标就是每股净利润(EPS)。