If any enterprise with foreign investment goes into liquidation,and if the balance of its net assets or the balance of its remaining property after deduction of the enterprise's undistributed profit, various funds and liquidation expenses, exceeds the enterprise's paid-in capital, the excess portion shall be liquidation income on which income tax shall, in accordance with the provisions of this Law, be paid.
参考译文：外商投资企业进行清算时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，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。
